CASO 2 leasing

activo fijo = ### sin igv

2 años 2018 y 2019
24 cuotas

te mensual 5%
opcion de compra = s/20 000.00
tasa depreciacion = 10%

d = p (1-(1+i)^(-n) / i

21000 0.68993209
P S/30,437.78
6201.35821

DEUDA INTERESES PAGO AMORTIZAC

1 S/426,201.35 S/21,310.07 S/30,437.78 S/9,127.71
2 S/417,073.64 S/20,853.68 S/30,437.78 S/9,584.10
3 S/407,489.54 S/20,374.48 S/30,437.78 S/10,063.30
4 S/397,426.24 S/19,871.31 S/30,437.78 S/10,566.47
5 S/386,859.78 S/19,342.99 S/30,437.78 S/11,094.79
6 S/375,764.99 S/18,788.25 S/30,437.78 S/11,649.53
7 S/364,115.46 S/18,205.77 S/30,437.78 S/12,232.01
8 S/351,883.45 S/17,594.17 S/30,437.78 S/12,843.61
9 S/339,039.85 S/16,951.99 S/30,437.78 S/13,485.79
10 S/325,554.06 S/16,277.70 S/30,437.78 S/14,160.08
11 S/311,393.98 S/15,569.70 S/30,437.78 S/14,868.08
12 S/296,525.91 S/14,826.30 S/30,437.78 S/15,611.48
13 S/280,914.42 S/14,045.72 S/30,437.78 S/16,392.06
14 S/264,522.36 S/13,226.12 S/30,437.78 S/17,211.66
15 S/247,310.70 S/12,365.54 S/30,437.78 S/18,072.24
16 S/229,238.46 S/11,461.92 S/30,437.78 S/18,975.86
17 S/210,262.61 S/10,513.13 S/30,437.78 S/19,924.65
18 S/190,337.96 S/9,516.90 S/30,437.78 S/20,920.88
19 S/169,417.08 S/8,470.85 S/30,437.78 S/21,966.92
20 S/147,450.15 S/7,372.51 S/30,437.78 S/23,065.27
21 S/124,384.88 S/6,219.24 S/30,437.78 S/24,218.53
22 S/100,166.35 S/5,008.32 S/30,437.78 S/25,429.46
23 S/74,736.89 S/3,736.84 S/30,437.78 S/26,700.93
24 S/48,035.95 S/2,401.80 S/30,437.78 S/28,035.98
 S/406,201.38

neto S/20,000.0 opcion de compra financiero

 Estado de Resultados 2018 (con leasing)

Ventas S/18,000,000.00
Costo de Ventas -S/9,200,000.00

Utilidad Bruta S/8,800,000.00

Gadministrativo S/2,000,000.00
Gventa S/1,200,000.00
U. Operativa S/5,600,000.00
g.financieros -S/219,966.41
depreciacion -S/213,100.68
UADI S/5,166,932.91
I RENTA -S/1,524,245.21
U NETA S/3,642,687.70

CREDITO FISCAL
S/5,478.80
S/5,478.80
S/5,478.80
S/5,478.80
S/5,478.80
S/5,478.80 TRIBUTARIAMENTE
S/5,478.80
S/5,478.80 2018 2019
S/5,478.80 CONTABLEMENTE
S/5,478.80 TRIBUTARIAMENTE
S/5,478.80 FINANCIERAMENTE S/213,100.68 S/213,100.68
S/5,478.80 S/219,966.41 50% 50%
S/5,478.80 DIFERENCIAS no hay
S/5,478.80
S/5,478.80
S/5,478.80
S/5,478.80
S/5,478.80
S/5,478.80
S/5,478.80
S/5,478.80
S/5,478.80
S/5,478.80
S/5,478.80
cion de compra financiero
 Estado de Resultados 2018 (sin leasing) ACTIVOS S/5,000,000.00 DEUDAS
CAPITAL
Ventas S/18,000,000.00
Costo de Ventas -S/9,200,000.00

Utilidad Bruta S/8,800,000.00 ROE

Gadministrativo S/2,000,000.00
Gventa S/1,200,000.00
U. Operativa S/5,600,000.00 CON LEASING
g.financieros S/0.00
depreciacion -S/42,000.00
UADI S/5,558,000.00
I RENTA -S/1,639,610.00
U NETA S/3,918,390.00

2020 2021 2022 2023 2024 2025 2026

 S/219,966.41 ACTIVOS S/5,000,000.00 DEUDA S/0.00
S/4,780,033.59
CAPITAL S/5,219,966.41

76.21% ROE 75.07%

SIN LEASING

2027
CASO N·2:

DEUDA INTERESES PAGO AMORTIZAC CREDITO FISCAL TASA DE INTERES

9,500.00 2,660.00 2,848.58 188.58 512.74 28%
9,311.42 2,607.20 2,848.58 241.38 512.74
9,070.04 2,539.61 2,848.58 308.97 512.74
8,761.07 2,453.10 2,848.58 395.48