EJERCICIO 1

DATOS: n Depreciacin Deprec. Ac. Valor Contable

0 1550000
C 1550000 1 S/.279,000.00 S/.279,000.00 S/.1,271,000.00
n 5 aos 2 S/.279,000.00 S/.558,000.00 S/.992,000.00
L 155000 3 S/.279,000.00 S/.837,000.00 S/.713,000.00
D S/.279,000.00 4 S/.279,000.00 S/.1,116,000.00 S/.434,000.00
5 S/.279,000.00 S/.1,395,000.00 S/.155,000.00

EJERCICIO 2

DATOS: n Unidades prod. Depreciacin Deprec. Ac.

0
C 10000 1 20000 1280 1280
n 5 aos 2 25000 1600 2880
L 2000 3 35000 2240 5120
Produccin 125000 unidades 4 30000 1920 7040
T 0.064 5 15000 960 8000
Valor de uso 8000 125000 8000

EJERCICIO 3
AOS
PROPORCIN
DATOS: VIDA UTIL RESTO
0
C 500000 1 5 5/15
n 5 aos 2 4 4/15
L 0 3 3 3/15
4 2 2/15
5 1 1/15
15 15/15

EJERCICIO 4

DATOS:
n Depreciacin Deprec. Ac. Valor Contable
C 4000 0 4000
n 5 aos 1 S/.700.00 S/.700.00 S/.3,300.00
L 500 2 S/.700.00 S/.1,400.00 S/.2,600.00
D S/.700.00 3 S/.700.00 S/.2,100.00 S/.1,900.00
4 S/.700.00 S/.2,800.00 S/.1,200.00
 5 S/.700.00 S/.3,500.00 S/.500.00

EJERCICIO 5

DATOS: n Depreciacin Deprec Ac. Valor Contable

0 10000
C 10000 1 S/.3,310.00 S/.3,310.00 S/.6,690.00
n 4 aos 2 S/.2,214.39 S/.5,524.39 S/.4,475.61
L 2000 3 S/.1,481.43 S/.7,005.82 S/.2,994.18
4 S/.991.07 S/.7,996.89 S/.2,003.11

EJERCICIO 6

DATOS:

C 20000
n 900000 km
Valor Contable
10000
8720
7120
4880
2960
2000

DEPRECIACIN FONDO DE VALOR

RESERVA CONTABLE
500000
166666.6666667 166666.666667 333333.333333
133333.3333333 300000 200000
100000 400000 100000
66666.66666667 466666.666667 33333.3333333
33333.33333333 500000 0