DEPRECIACIONES DE UN AVIÓN

VA = S/ 100,000,000.00

AÑO HORAS DE VUELO DEPRECIACIÓN DEP. ACUM.

0
1 1500 S/ 15,000,000.00 S/ 15,000,000.00
2 2500 S/ 25,000,000.00 S/ 40,000,000.00
3 3000 S/ 30,000,000.00 S/ 70,000,000.00
4 2000 S/ 20,000,000.00 S/ 90,000,000.00
5 1000 S/ 10,000,000.00 S/ 100,000,000.00
10000 S/ 100,000,000.00

DEPRE. UNIT. S/ 10,000.00

VALOR EN LIBROS

S/ 85,000,000.00
S/ 60,000,000.00
S/ 30,000,000.00
S/ 10,000,000.00
S/ 0.00
DEPRECIACIONES DE UN AVIÓN
TASA LINEAL = 20%
VA = S/ 100,000,000.00 TASA DSD = 40%

AÑO DEPRECIACIÓN DEP. ACUM. VALOR EN LIBROS

0
1 S/ 40,000,000.00 S/ 40,000,000.00 S/ 60,000,000.00
2 S/ 24,000,000.00 S/ 64,000,000.00 S/ 36,000,000.00
3 S/ 14,400,000.00 S/ 78,400,000.00 S/ 21,600,000.00
4 S/ 8,640,000.00 S/ 87,040,000.00 S/ 12,960,000.00
5 S/ 12,960,000.00 S/ 100,000,000.00 S/ 0.00