PERIODO

0
1
2
3
4
5
 V.A DEPRECIACION DEPRECIACION ACUMULADA VN

Bs. 210,000.00 Bs. - Bs. - Bs. -

Bs. 210,000.00 Bs. 30,000.00 Bs. 30,000.00 Bs. 180,000.00
Bs. 210,000.00 Bs. 30,000.00 Bs. 60,000.00 Bs. 150,000.00
Bs. 210,000.00 Bs. 30,000.00 Bs. 90,000.00 Bs. 120,000.00
Bs. 210,000.00 Bs. 30,000.00 Bs. 120,000.00 Bs. 90,000.00
Bs. 210,000.00 Bs. 30,000.00 Bs. 150,000.00 Bs. 60,000.00

linea recta
PERIODO

0
1
2
3
4
 DEPRECIACION
V.A DEPRECIACION VN
ACUMULADA
Bs. 16,000.00 Bs. - Bs. - Bs. -
Bs. 16,000.00 Bs. 3,792.59 Bs. 3,792.59 Bs. 12,207.41
Bs. 16,000.00 Bs. 4,740.74 Bs. 8,533.33 Bs. 7,466.67
Bs. 16,000.00 Bs. 5,925.93 Bs. 14,459.26 Bs. 1,540.74
Bs. 16,000.00 Bs. 1,540.74 Bs. 16,000.00 Bs. -

8
PERIODO V.A

0 Bs. 340,000.00
1 Bs. 340,000.00
2 Bs. 340,000.00
3 Bs. 340,000.00
4 Bs. 340,000.00
5 Bs. 340,000.00
6 Bs. 340,000.00
 DEPRECIACION
DEPRECIACION VN
ACUMULADA
Bs. - Bs. - Bs. -
Bs. 50,000.00 Bs. 50,000.00 Bs. 290,000.00
Bs. 50,000.00 Bs. 100,000.00 Bs. 240,000.00
Bs. 50,000.00 Bs. 150,000.00 Bs. 190,000.00
Bs. 50,000.00 Bs. 200,000.00 Bs. 140,000.00
Bs. 50,000.00 Bs. 250,000.00 Bs. 90,000.00
Bs. 50,000.00 Bs. 300,000.00 Bs. 40,000.00
PERIODO V.A

0 Bs. 340,000.00
1 Bs. 340,000.00
2 Bs. 340,000.00
3 Bs. 340,000.00
4 Bs. 340,000.00
5 Bs. 340,000.00
6 Bs. 340,000.00
DEPRECIACION DEPRECIACION VN
ACUMULADA
Bs. - Bs. - Bs. -
Bs. 39,230.77 Bs. 39,230.77 Bs. 300,769.23
Bs. 40,384.61 Bs. 79,615.38 Bs. 260,384.62
Bs. 46,153.85 Bs. 125,769.23 Bs. 214,230.77
Bs. 49,615.38 Bs. 175,384.61 Bs. 164,615.39
Bs. 55,384.62 Bs. 230,769.23 Bs. 109,230.77
Bs. 69,230.77 Bs. 300,000.00 Bs. 40,000.00
 horas de trabajo

PERIODO V.A

0 Bs. 400,000.00
1 Bs. 400,000.00
2 Bs. 400,000.00
3 Bs. 400,000.00
4 Bs. 400,000.00
5 Bs. 400,000.00
DEPRECIACION DEPRECIACION VN
ACUMULADA
Bs. - Bs. - Bs. -
Bs. 47,682.93 Bs. 47,682.93 Bs. 352,317.07
Bs. 47,682.93 Bs. 95,365.86 Bs. 304,634.14
Bs. 70,487.80 Bs. 165,853.66 Bs. 234,146.34
Bs. 70,487.80 Bs. 236,341.46 Bs. 163,658.54
Bs. 103,658.54 Bs. 340,000.00 Bs. 60,000.00
PERIODO

0
1
2
3
4
5
6
 DEPRECIACION
V.A DEPRECIACION VN
ACUMULADA
Bs. 340,000.00 Bs. - Bs. - Bs. -
Bs. 340,000.00 Bs. 32,857.14 Bs. 32,857.14 Bs. 307,142.86
Bs. 340,000.00 Bs. 40,000.00 Bs. 72,857.14 Bs. 267,142.86
Bs. 340,000.00 Bs. 48,571.43 Bs. 121,428.57 Bs. 218,571.43
Bs. 340,000.00 Bs. 50,000.00 Bs. 171,428.57 Bs. 168,571.43
Bs. 340,000.00 Bs. 60,000.00 Bs. 231,428.57 Bs. 108,571.43
Bs. 340,000.00 Bs. 68,571.43 Bs. 300,000.00 Bs. 40,000.00
PERIODO

0
1
2
3
4
5
unidades producidas

DEPRECIACION
V.A DEPRECIACION VN
ACUMULADA
Bs. 600,000.00 Bs. - Bs. - Bs. -
Bs. 600,000.00 Bs. 71,428.58 Bs. 71,428.58 Bs. 528,571.42
Bs. 600,000.00 Bs. 89,285.71 Bs. 160,714.29 Bs. 439,285.71
Bs. 600,000.00 Bs. 89,285.71 Bs. 250,000.00 Bs. 350,000.00
Bs. 600,000.00 Bs. 125,000.00 Bs. 375,000.00 Bs. 225,000.00
Bs. 600,000.00 Bs. 125,000.00 Bs. 500,000.00 Bs. 100,000.00
 creciente

DEPRECIACION
PERIODO V.A DEPRECIACION
ACUMULADA
0 Bs. 340,000.00 Bs. - Bs. -
1 Bs. 340,000.00 Bs. 8,333.33 Bs. 8,333.33
2 Bs. 340,000.00 Bs. 16,666.67 Bs. 25,000.00
3 Bs. 340,000.00 Bs. 25,000.00 Bs. 50,000.00
4 Bs. 340,000.00 Bs. 33,333.33 Bs. 83,333.33
5 Bs. 340,000.00 Bs. 41,666.67 Bs. 125,000.00
6 Bs. 340,000.00 Bs. 50,000.00 Bs. 175,000.00
7 Bs. 340,000.00 Bs. 58,333.33 Bs. 233,333.33
8 Bs. 340,000.00 Bs. 66,666.67 Bs. 300,000.00
 decreciente

VN PERIODO V.A

Bs. - 0 Bs. 340,000.00

Bs. 331,666.67 1 Bs. 340,000.00
Bs. 315,000.00 2 Bs. 340,000.00
Bs. 290,000.00 3 Bs. 340,000.00
Bs. 256,666.67 4 Bs. 340,000.00
Bs. 215,000.00 5 Bs. 340,000.00
Bs. 165,000.00 6 Bs. 340,000.00
Bs. 106,666.67 7 Bs. 340,000.00
Bs. 40,000.00 8 Bs. 340,000.00
 decreciente

DEPRECIACION
DEPRECIACION VN
ACUMULADA
Bs. - Bs. - Bs. -
Bs. 66,666.67 Bs. 66,666.67 Bs. 273,333.33
Bs. 58,333.33 Bs. 125,000.00 Bs. 215,000.00
Bs. 50,000.00 Bs. 175,000.00 Bs. 165,000.00
Bs. 41,666.67 Bs. 216,666.67 Bs. 123,333.33
Bs. 33,333.33 Bs. 250,000.00 Bs. 90,000.00
Bs. 25,000.00 Bs. 275,000.00 Bs. 65,000.00
Bs. 16,666.67 Bs. 291,666.67 Bs. 48,333.33
Bs. 8,333.33 Bs. 300,000.00 Bs. 40,000.00
 creciente

PERIODO V.A

0 Bs. 160,000.00
1 Bs. 160,000.00
2 Bs. 160,000.00
3 Bs. 160,000.00
4 Bs. 160,000.00
5 Bs. 160,000.00
6 Bs. 160,000.00
7 Bs. 160,000.00
8 Bs. 160,000.00
9 Bs. 160,000.00
10 Bs. 160,000.00
 suma de digitos

creciente

DEPRECIACION
DEPRECIACION VN
ACUMULADA
Bs. - Bs. - Bs. -
Bs. 2,727.27 Bs. 2,727.27 Bs. 143,636.37
Bs. 5,454.55 Bs. 8,181.82 Bs. 151,818.18
Bs. 8,181.82 Bs. 16,363.63 Bs. 143,636.37
Bs. 10,909.09 Bs. 27,272.72 Bs. 132,727.28
Bs. 13,636.36 Bs. 40,909.09 Bs. 119,090.91
Bs. 16,363.64 Bs. 57,272.72 Bs. 102,727.28
Bs. 19,090.91 Bs. 76,363.63 Bs. 83,636.37
Bs. 21,818.18 Bs. 98,181.82 Bs. 61,818.18
Bs. 24,545.45 Bs. 122,727.27 Bs. 37,272.73
Bs. 27,272.73 Bs. 150,000.00 Bs. 10,000.00
 decreciente

DEPRECIACION
PERIODO V.A DEPRECIACION VN
ACUMULADA
0 Bs. 160,000.00 Bs. - Bs. - Bs. -
1 Bs. 160,000.00 Bs. 27,272.73 Bs. 27,272.73 Bs. 132,727.27
2 Bs. 160,000.00 Bs. 24,545.45 Bs. 51,818.18 Bs. 108,181.82
3 Bs. 160,000.00 Bs. 21,818.18 Bs. 73,636.37 Bs. 86,363.63
4 Bs. 160,000.00 Bs. 19,090.91 Bs. 92,727.28 Bs. 67,272.72
5 Bs. 160,000.00 Bs. 16,363.64 Bs. 109,090.91 Bs. 50,909.09
6 Bs. 160,000.00 Bs. 13,636.36 Bs. 122,727.28 Bs. 37,272.72
7 Bs. 160,000.00 Bs. 10,909.09 Bs. 133,636.37 Bs. 26,363.63
8 Bs. 160,000.00 Bs. 8,181.82 Bs. 141,818.18 Bs. 18,181.82
9 Bs. 160,000.00 Bs. 5,454.55 Bs. 147,272.73 Bs. 12,727.27
10 Bs. 160,000.00 Bs. 2,727.27 Bs. 150,000.00 Bs. 10,000.00
 DEPRECIACION
PERIODO V.A DEPRECIACION VN
ACUMULADA
0 Bs. - Bs. - Bs. 340,000.00
1 Bs. 340,000.00 Bs. 102,000.65 Bs. 102,000.65 Bs. 237,999.35
2 Bs. 340,000.00 Bs. 71,400.26 Bs. 173,400.91 Bs. 166,599.09
3 Bs. 340,000.00 Bs. 49,980.05 Bs. 223,380.96 Bs. 116,619.04
4 Bs. 340,000.00 Bs. 34,985.94 Bs. 258,366.90 Bs. 81,633.10
5 Bs. 340,000.00 Bs. 24,490.09 Bs. 282,856.98 Bs. 57,143.02
6 Bs. 340,000.00 Bs. 17,143.01 Bs. 300,000.00 Bs. 40,000.00