Professional Documents
Culture Documents
1,995 7 7
1,996 12 12
1,997 12 12
1,998 12 12
1,999 12 12
2,000 12 12
2,001 12
2,002 12
2,003 12
2,004
2,005
31/12/2000 31/12/2003
PASO 1
COSTO 60,000,000 55,000,000
DEPRECIACIÓN ACUMULADA -22,333,333 -31,472,222
Vida Útil 180 meses 180 meses
Consumo 67 meses 103 meses
SALDO NETO 37,666,667 23,527,778
PASO 2
VALOR REVALUADO 55,000,000 41,250,000
(menos)
VALOR LIBRO -60,000,000 -55,000,000
AUMENTO (DISMINUCIÓN) -5,000,000 -13,750,000
PASO 3
DEPRECIACIÓN ACUMULADA -22,333,333 -31,472,222
FACTOR REEXPRESIÓN -0.0833 [(55/60)-1] -0.2500 [(41250/55000)-1]
AJUSTE DEPRECIACIÓN 1,861,111 7,868,056
DEPREC. ACUM. AJUSTADA -20,472,222 -23,604,167
PASO 4
--------------- 1A -----------------
MAQUINA
DEPREC. ACUM. MAQ
REVERSION PERD. REV. MAQ
--------------- 1B -----------------
DEPREC. ACUM. MAQ 1,861,111 7,868,056
PERDIDA POR REV. MAQ 3,138,889 5,881,944
MAQUINA 5,000,000 13,750,000
PASO 5
PASO 6
31/12/2005
41,250,000
-29,104,167
180 meses
127 meses
12,145,833
64,000,000
-41,250,000
22,750,000
-29,104,167
41250/55000)-1] 0.5515 [(64000/41250)-1]
-16,051,389
-45,155,556
22,750,000
16,051,389
6,698,611
18,844,444
-12,145,833
6,698,611