CUADRO DE DEPRECIACIONES

EQ DE REPARTO
FECHA MOI PROPORCIONTASA DEP 2017 DEP 2018 DEP 2019 DEP 2020
1/1/2017 300,000.00 25% 75,000.00 75,000.00 75,000.00 74,999.00
3/15/2017 350,000.00 A 18.75% 65,625.00 87,500.00 87,500.00 65,625.00
1/3/2018 400,000.00 1 22.91% 91,640.00 100,000.00 100,000.00
6/10/2019 450,000.00 2 12.50% 56,250.00 112,500.00
1/1/2020 500,000.00 125,000.00

SUMAS 2,000,000.00 140,625.00 254,140.00 318,750.00 478,124.00

MOB Y EQ DE OF
1/8/2017 60,000.00 G 9.16% 5,496.00 6,000.00 6,000.00

EQ DE COMPUTO 25% 30% 30% 15%

2/12/2017 20,000.00 B 25% 5,000.00 6,000.00 6,000.00
2/12/2017 20,000.00 B 25% 5,000.00 6,000.00 6,000.00
2/12/2017 20,000.00 B 25% 5,000.00 6,000.00 6,000.00
SUMAS 60,000.00 15,000.00 18,000.00 18,000.00

MAQUINARIASE UTILIZA PARA ELABORACION DE PAPEL

3/13/2017 1,500,000.00 C 5.25% 78,750.00 105,000.00 105,000.00 105,000.00

GASTOS DE CONSTITUCION
1/20/2017 40,000.00 D 4.58% 1,832.00 2,000.00 2,000.00 2,000.00

EDIFICIO
1/2/2017 1,500,000.00 E 4.58% 68,700.00 75,000.00 75,000.00 75,000.00

GASTOS DE INSTALACION
1/2/2017 50,000.00 F 4.58% 2,290.00 2,500.00 2,500.00 2,500.00

ASIENTO CONTABLE DE L
MOI 350,000.00
2017 MENOS:
MENSUAL MESES PROPORCION DEP ACUM 306,250.00
A 25% 25 2.08333333 9 18.75 VALOR L 43,750.00
12
B 30% 30 2.5 10 25.00
12 ASIENTO
C 7% 7 0.58333333 9 5.25 DEUDORES
12 LA NACIONAL S.A.
D 5% 5 0.41666667 11 4.58 DEP ACUM
12
E 5% 5 0.41666667 11 4.58 EQ DE REP
12 IVA P/CAUSAR
F 5% 5 0.41666667 11 4.58 UT EN VENTA DE ACTIVO
12 SUMAS IGUALES:
G 10% 10 0.83333333 11 9.17
12
FA INPC JUNIO 2017
2018 INPC ENERO 2017
1 25 2.08333333 11 22.9166667
12

2019
2 25 2.08333333 6 12.5
12

E F M A M J J A
A 1 2 3 4 5
MITAD
DEL PRECIO
 SALDO EN FA 2017 DEP AJUSTADA FA 2018 DEP AJUSTADA FA 2019
DEP ACUM LIBROS 2017 2018
299,999.00 1.00 1.0145 76,087.50
306,250.00 43,750.00 1.0063 66,038.44
291,640.00 108,360.00
168,750.00 281,250.00
125,000.00 375,000.00
1,191,639.00 808,361.00
1,191,639.00 808,361.00 142,125.94

100%

393,750.00 1,106,250.00

7,832.00 32,168.00

293,700.00 1,206,300.00

9,790.00 40,210.00

SIENTO CONTABLE DE LA VENTA DEL CAMIOIVA

VENTA 150,000.00 24,000.00
MENOS
VALOR L 43,750.00
UTILIDAD EN 106,250.00
VENTA DE A.F

20
174,000.00
 306,250.00

350,000.00
VA P/CAUSAR 24,000.00
T EN VENTA DE ACTIVO FIJO 106,250.00 OTROS INGRESOS
480,250.00 480,250.00

FACTORES DE ACTUALIZACION
94.9636 1.014527188
93.6038

95.3277 1.00639025194
94.7224

S O N D
6 7 8 9
DEP AJUSTADA FA 2020 DEP AJUSTADA
2019 2020