Método de la suma de los dígitos de los años Año

0
𝐷=𝑆𝑢𝑚𝑎 𝑎 𝑑𝑒𝑝𝑟𝑒𝑐𝑖𝑎𝑟 (𝐴ñ𝑜𝑠 𝑑𝑒 𝑣𝑖𝑑𝑎 1
𝑝𝑒𝑛𝑑𝑖𝑒𝑛𝑡𝑒𝑠)/𝐷𝑒𝑛𝑜𝑚𝑖𝑛𝑎𝑑𝑜𝑟 2
𝑆𝑢𝑚𝑎 𝑎 𝑑𝑒𝑝𝑟𝑒𝑐𝑖𝑎𝑟=𝐶𝑜𝑠𝑡𝑜−𝑉𝑎𝑙𝑜𝑟 𝑟𝑒𝑠𝑖𝑑𝑢𝑎𝑙 3
4
𝐷𝑒𝑛𝑜𝑚𝑖𝑛𝑎𝑑𝑜𝑟=𝐴ñ𝑜(1+𝐴ñ𝑜)/2 5
6
7
Características 8
Costo total $16,000,000.00
Valor residual $1,600,000.00
Vida útil (años) 8
Denominador 36 36
 Valor de la Depreciación
Valor en libros Fracción Depreciación
fracción acumulada
$16,000,000.00
$12,800,000.00 8/36 0.2222 $3,200,000.00 $3,200,000.00
$10,000,000.00 7/36 0.1944 $2,800,000.00 $6,000,000.00
$7,600,000.00 6/36 0.1667 $2,400,000.00 $8,400,000.00
$5,600,000.00 5/36 0.1389 $2,000,000.00 $10,400,000.00
$4,000,000.00 4/36 0.1111 $1,600,000.00 $12,000,000.00
$2,800,000.00 3/36 0.0833 $1,200,000.00 $13,200,000.00
$2,000,000.00 2/36 0.0556 $800,000.00 $14,000,000.00
$1,600,000.00 1/36 0.0278 $400,000.00 $14,400,000.00
-$1,600,000.00