Valor del activo $ 120,000,000

Valor residual $ 10,000,000

Vida útil (Años) 10

Depreciación
Año Cuota depreciación
1 $ 11,000,000
2 $ 11,000,000
3 $ 11,000,000
4 $ 11,000,000
5 $ 11,000,000
6 $ 11,000,000
7 $ 11,000,000
8 $ 11,000,000
9 $ 11,000,000
10 $ 11,000,000

COMPRA DE VEJUCLO 120,000,000.00

IVA 22,800,000.00
TOTAL BIEN 142,800,000.00

COMPRA ACTIVO ADICION O MEJORA

VALOR ACTIVO 120,000,000 5,000,000
VALOR RESIDUAL 10,000,000 -
VALOR A DEPRECIAR 110,000,000 5,000,000
VIDA UTIL 10.00 10.00

FECHA N VALOR DEL BIEN EN LIBRO N ADICIONES N ADICION 2

1 110,000,000 -
2 110,000,000 -
3 110,000,000
4 110,000,000
5 110,000,000
6 110,000,000
7 110,000,000
8 110,000,000 1 5,000,000
9 110,000,000 2 5,000,000
10 110,000,000 3 5,000,000
4 5,000,000
5 5,000,000
6 5,000,000 1 10,000,000
7 5,000,000 2 10,000,000
8 5,000,000 3 10,000,000
 9 5,000,000 4 10,000,000
10 5,000,000 5 10,000,000
6 10,000,000
7 10,000,000
8 10,000,000
9 10,000,000
10 10,000,000

DEBITO CREDITO
1524 120,000,000.00
1110 120,000,000.00

5160 11,000,000.00
1592 11,000,000.00
 5,000,000.0
-
10.0

Depreciación por línea recta

Depreciación acumulada
11,000,000.0
22,000,000.0
33,000,000.0
44,000,000.0
55,000,000.0
66,000,000.0
77,000,000.0
88,000,000.0
99,000,000.0
110,000,000.0

ADICION 2 TOTAL
10,000,000.0 135,000,000
- 10,000,000
10,000,000.0 125,000,000
10.0

TOTAL DEL BIEN DEPRECIACIONES ACUMULADA

110,000,000 11,000,000 11,000,000
110,000,000 11,000,000 22,000,000
110,000,000 11,000,000 33,000,000
110,000,000 11,000,000 44,000,000
110,000,000 11,000,000 55,000,000
110,000,000 11,000,000 66,000,000
110,000,000 11,000,000 77,000,000
115,000,000 11,500,000 88,500,000
115,000,000 11,500,000 100,000,000
115,000,000 11,500,000 111,500,000
5,000,000 500,000 112,000,000
5,000,000 500,000 112,500,000
15,000,000 1,500,000 114,000,000
15,000,000 1,500,000 115,500,000
15,000,000 1,500,000 117,000,000
 15,000,000 1,500,000 118,500,000
15,000,000 1,500,000 120,000,000
10,000,000 1,000,000 121,000,000
10,000,000 1,000,000 122,000,000
10,000,000 1,000,000 123,000,000
10,000,000 1,000,000 124,000,000
10,000,000 1,000,000 125,000,000

SALDO
Valor neto en libros
$ 109,000,000
$ 98,000,000
$ 87,000,000
$ 76,000,000
$ 65,000,000
$ 54,000,000
$ 43,000,000 Año Cuota depreciación
$ 32,000,000 1 $ 500,000
$ 21,000,000 2 $ 500,000
$ 10,000,000 3 $ 500,000
4 $ 500,000
5 $ 500,000
6 $ 500,000
7 $ 500,000
8 $ 500,000
9 $ 500,000
10 $ 500,000

SALDO EN LIBROS SIN RESIDUAL

99,000,000
88,000,000
77,000,000
66,000,000
55,000,000
44,000,000
33,000,000
26,500,000
15,000,000
3,500,000
3,000,000
2,500,000
11,000,000
9,500,000
8,000,000
6,500,000
5,000,000 -
4,000,000
3,000,000
2,000,000
1,000,000
-
Depreciación acumulada Valor neto en libros
$ 500,000 $ 4,500,000
$ 1,000,000 $ 4,000,000
$ 1,500,000 $ 3,500,000
$ 2,000,000 $ 3,000,000
$ 2,500,000 $ 2,500,000
$ 3,000,000 $ 2,000,000
$ 3,500,000 $ 1,500,000
$ 4,000,000 $ 1,000,000
$ 4,500,000 $ 500,000
$ 5,000,000 $0
 EMPRESA ABC SAS
HOJA DE DEPRECIACION DE ACTIVOS FIJOS

CLASIFICACION ACTIVO NOMBRE DEL ACTIVO

DESCRIPCION

NOMBRE COMUN
CUENTA DEL ACTIVO
CUENTA DE DEPRECIACION
CUENTA DEL GASTO DEPRECIACION

VALOR DE COMPRA 120,000,000.00 VALOR DEL BIEN (-) DEPRECIACION ACUMULADADA

IVA 22,800,000.00 VALOR DE ACTIVOS =
TOTAL BIEN 142,800,000.00
VALOR ACTIVO A CORTE
-

COMPRA ACTIVO ADICION O MEJORA ADICION 2 TOTAL

VALOR ACTIVO 142,800,000 5,000,000 - 147,800,000
VALOR RESIDUAL 20,000,000 - - 20,000,000
VALOR A DEPRECIAR 122,800,000 5,000,000 - 127,800,000
VIDA UTIL EN MESES 120.00 120.00 120.0 120.0

FECHA N VALOR ACTIVO N MEJORAS 1 N MEJORAS 2 TOTAL DEL BIEN DEPRECIACIONES SALDO EN LIBROS SIN RESIDUAL
Feb-23 1 122,800,000 - 122,800,000 1,023,333 121,776,667
Mar-23 2 122,800,000 - 122,800,000 1,023,333 120,753,333
Apr-23 3 122,800,000 122,800,000 1,023,333 119,730,000
May-23 4 122,800,000 122,800,000 1,023,333 118,706,667
Jun-23 5 122,800,000 122,800,000 1,023,333 117,683,333
Jul-23 6 122,800,000 122,800,000 1,023,333 116,660,000
Aug-23 7 122,800,000 1 5,000,000 127,800,000 1,065,000 120,595,000
Sep-23 8 122,800,000 2 5,000,000 127,800,000 1,065,000 119,530,000
Oct-23 9 122,800,000 3 5,000,000 127,800,000 1,065,000 118,465,000
Nov-23 10 122,800,000 4 5,000,000 127,800,000 1,065,000 117,400,000
Dec-23 11 122,800,000 5 5,000,000 127,800,000 1,065,000 116,335,000
Jan-24 12 122,800,000 6 5,000,000 127,800,000 1,065,000 115,270,000
Feb-24 13 122,800,000 7 5,000,000 - 127,800,000 1,065,000 114,205,000
Mar-24 14 122,800,000 8 5,000,000 - 127,800,000 1,065,000 113,140,000
Apr-24 15 122,800,000 9 5,000,000 - 127,800,000 1,065,000 112,075,000
May-24 16 122,800,000 10 5,000,000 - 127,800,000 1,065,000 111,010,000
Jun-24 17 122,800,000 11 5,000,000 - 127,800,000 1,065,000 109,945,000
Jul-24 18 122,800,000 12 5,000,000 - 127,800,000 1,065,000 108,880,000
Aug-24 19 122,800,000 13 5,000,000 - 127,800,000 1,065,000 107,815,000
Sep-24 20 122,800,000 14 5,000,000 - 127,800,000 1,065,000 106,750,000
Oct-24 21 122,800,000 15 5,000,000 - 127,800,000 1,065,000 105,685,000
Nov-24 22 122,800,000 16 5,000,000 - 127,800,000 1,065,000 104,620,000
Dec-24 23 122,800,000 17 5,000,000 127,800,000 1,065,000 103,555,000
Jan-25 24 122,800,000 18 5,000,000 127,800,000 1,065,000 102,490,000
Feb-25 25 122,800,000 19 5,000,000 127,800,000 1,065,000 101,425,000
Mar-25 26 122,800,000 20 5,000,000 127,800,000 1,065,000 100,360,000
Apr-25 27 122,800,000 21 5,000,000 127,800,000 1,065,000 99,295,000
May-25 28 122,800,000 22 5,000,000 127,800,000 1,065,000 98,230,000
Jun-25 29 122,800,000 23 5,000,000 127,800,000 1,065,000 97,165,000
Jul-25 30 122,800,000 24 5,000,000 127,800,000 1,065,000 96,100,000
Aug-25 31 122,800,000 25 5,000,000 127,800,000 1,065,000 95,035,000
Sep-25 32 122,800,000 26 5,000,000 127,800,000 1,065,000 93,970,000
Oct-25 33 122,800,000 27 5,000,000 127,800,000 1,065,000 92,905,000
Nov-25 34 122,800,000 28 5,000,000 127,800,000 1,065,000 91,840,000
Dec-25 35 122,800,000 29 5,000,000 127,800,000 1,065,000 90,775,000
Jan-26 36 122,800,000 30 5,000,000 127,800,000 1,065,000 89,710,000
Feb-26 37 122,800,000 31 5,000,000 127,800,000 1,065,000 88,645,000
Mar-26 38 122,800,000 32 5,000,000 127,800,000 1,065,000 87,580,000
Apr-26 39 122,800,000 33 5,000,000 127,800,000 1,065,000 86,515,000
May-26 40 122,800,000 34 5,000,000 127,800,000 1,065,000 85,450,000
Jun-26 41 122,800,000 35 5,000,000 127,800,000 1,065,000 84,385,000
Jul-26 42 122,800,000 36 5,000,000 127,800,000 1,065,000 83,320,000
Aug-26 43 122,800,000 37 5,000,000 127,800,000 1,065,000 82,255,000
Sep-26 44 122,800,000 38 5,000,000 127,800,000 1,065,000 81,190,000
Oct-26 45 122,800,000 39 5,000,000 127,800,000 1,065,000 80,125,000
Nov-26 46 122,800,000 40 5,000,000 127,800,000 1,065,000 79,060,000
Dec-26 47 122,800,000 41 5,000,000 127,800,000 1,065,000 77,995,000
Jan-27 48 122,800,000 42 5,000,000 127,800,000 1,065,000 76,930,000
Feb-27 49 122,800,000 43 5,000,000 127,800,000 1,065,000 75,865,000
Mar-27 50 122,800,000 44 5,000,000 127,800,000 1,065,000 74,800,000
Apr-27 51 122,800,000 45 5,000,000 127,800,000 1,065,000 73,735,000
May-27 52 122,800,000 46 5,000,000 127,800,000 1,065,000 72,670,000
Jun-27 53 122,800,000 47 5,000,000 127,800,000 1,065,000 71,605,000
Jul-27 54 122,800,000 48 5,000,000 127,800,000 1,065,000 70,540,000
Aug-27 55 122,800,000 49 5,000,000 127,800,000 1,065,000 69,475,000
Sep-27 56 122,800,000 50 5,000,000 127,800,000 1,065,000 68,410,000
Oct-27 57 122,800,000 51 5,000,000 127,800,000 1,065,000 67,345,000
Nov-27 58 122,800,000 52 5,000,000 127,800,000 1,065,000 66,280,000
Dec-27 59 122,800,000 53 5,000,000 127,800,000 1,065,000 65,215,000
Jan-28 60 122,800,000 54 5,000,000 127,800,000 1,065,000 64,150,000
Feb-28 61 122,800,000 55 5,000,000 127,800,000 1,065,000 63,085,000
Mar-28 62 122,800,000 56 5,000,000 127,800,000 1,065,000 62,020,000
Apr-28 63 122,800,000 57 5,000,000 127,800,000 1,065,000 60,955,000
May-28 64 122,800,000 58 5,000,000 127,800,000 1,065,000 59,890,000
Jun-28 65 122,800,000 59 5,000,000 127,800,000 1,065,000 58,825,000
Jul-28 66 122,800,000 60 5,000,000 127,800,000 1,065,000 57,760,000
Aug-28 67 122,800,000 61 5,000,000 127,800,000 1,065,000 56,695,000
Sep-28 68 122,800,000 62 5,000,000 127,800,000 1,065,000 55,630,000
Oct-28 69 122,800,000 63 5,000,000 127,800,000 1,065,000 54,565,000
Nov-28 70 122,800,000 64 5,000,000 127,800,000 1,065,000 53,500,000
Dec-28 71 122,800,000 65 5,000,000 127,800,000 1,065,000 52,435,000
Jan-29 72 122,800,000 66 5,000,000 127,800,000 1,065,000 51,370,000
Feb-29 73 122,800,000 67 5,000,000 127,800,000 1,065,000 50,305,000
Mar-29 74 122,800,000 68 5,000,000 127,800,000 1,065,000 49,240,000
Apr-29 75 122,800,000 69 5,000,000 127,800,000 1,065,000 48,175,000
May-29 76 122,800,000 70 5,000,000 127,800,000 1,065,000 47,110,000
Jun-29 77 122,800,000 71 5,000,000 127,800,000 1,065,000 46,045,000
Jul-29 78 122,800,000 72 5,000,000 127,800,000 1,065,000 44,980,000
Aug-29 79 122,800,000 73 5,000,000 127,800,000 1,065,000 43,915,000
Sep-29 80 122,800,000 74 5,000,000 127,800,000 1,065,000 42,850,000
Oct-29 81 122,800,000 75 5,000,000 127,800,000 1,065,000 41,785,000
Nov-29 82 122,800,000 76 5,000,000 127,800,000 1,065,000 40,720,000
Dec-29 83 122,800,000 77 5,000,000 127,800,000 1,065,000 39,655,000
Jan-30 84 122,800,000 78 5,000,000 127,800,000 1,065,000 38,590,000
Feb-30 85 122,800,000 79 5,000,000 127,800,000 1,065,000 37,525,000
Mar-30 86 122,800,000 80 5,000,000 127,800,000 1,065,000 36,460,000
Apr-30 87 122,800,000 81 5,000,000 127,800,000 1,065,000 35,395,000
May-30 88 122,800,000 82 5,000,000 127,800,000 1,065,000 34,330,000
Jun-30 89 122,800,000 83 5,000,000 127,800,000 1,065,000 33,265,000
Jul-30 90 122,800,000 84 5,000,000 127,800,000 1,065,000 32,200,000
Aug-30 91 122,800,000 85 5,000,000 127,800,000 1,065,000 31,135,000
Sep-30 92 122,800,000 86 5,000,000 127,800,000 1,065,000 30,070,000
Oct-30 93 122,800,000 87 5,000,000 127,800,000 1,065,000 29,005,000
Nov-30 94 122,800,000 88 5,000,000 127,800,000 1,065,000 27,940,000
Dec-30 95 122,800,000 89 5,000,000 127,800,000 1,065,000 26,875,000
Jan-31 96 122,800,000 90 5,000,000 127,800,000 1,065,000 25,810,000
Feb-31 97 122,800,000 91 5,000,000 127,800,000 1,065,000 24,745,000
Mar-31 98 122,800,000 92 5,000,000 127,800,000 1,065,000 23,680,000
Apr-31 99 122,800,000 93 5,000,000 127,800,000 1,065,000 22,615,000
May-31 100 122,800,000 94 5,000,000 127,800,000 1,065,000 21,550,000
Jun-31 101 122,800,000 95 5,000,000 127,800,000 1,065,000 20,485,000
Jul-31 102 122,800,000 96 5,000,000 127,800,000 1,065,000 19,420,000
Aug-31 103 122,800,000 97 5,000,000 127,800,000 1,065,000 18,355,000
Sep-31 104 122,800,000 98 5,000,000 127,800,000 1,065,000 17,290,000
Oct-31 105 122,800,000 99 5,000,000 127,800,000 1,065,000 16,225,000
Nov-31 106 122,800,000 100 5,000,000 127,800,000 1,065,000 15,160,000
Dec-31 107 122,800,000 101 5,000,000 127,800,000 1,065,000 14,095,000
Jan-32 108 122,800,000 102 5,000,000 127,800,000 1,065,000 13,030,000
Feb-32 109 122,800,000 103 5,000,000 127,800,000 1,065,000 11,965,000
Mar-32 110 122,800,000 104 5,000,000 127,800,000 1,065,000 10,900,000
Apr-32 111 122,800,000 105 5,000,000 127,800,000 1,065,000 9,835,000
May-32 112 122,800,000 106 5,000,000 127,800,000 1,065,000 8,770,000
Jun-32 113 122,800,000 107 5,000,000 127,800,000 1,065,000 7,705,000
Jul-32 114 122,800,000 108 5,000,000 127,800,000 1,065,000 6,640,000
Aug-32 115 122,800,000 109 5,000,000 127,800,000 1,065,000 5,575,000
Sep-32 116 122,800,000 110 5,000,000 127,800,000 1,065,000 4,510,000
Oct-32 117 122,800,000 111 5,000,000 127,800,000 1,065,000 3,445,000
Nov-32 118 122,800,000 112 5,000,000 127,800,000 1,065,000 2,380,000
Dec-32 119 122,800,000 113 5,000,000 127,800,000 1,065,000 1,315,000
Jan-33 120 122,800,000 114 5,000,000 127,800,000 1,065,000 250,000
Feb-33 115 5,000,000 5,000,000 41,667 208,333
Mar-33 116 5,000,000 5,000,000 41,667 166,667
Apr-33 117 5,000,000 5,000,000 41,667 125,000
May-33 118 5,000,000 5,000,000 41,667 83,333
Jun-33 119 5,000,000 5,000,000 41,667 41,667
Jul-33 120 5,000,000 5,000,000 41,667 0
 DEBITO CREDITO SALDO
1524 142,800,000.00
1110 142,800,000.00

5160 1,023,333.33
1592 11,000,000.00
-