Método de Línea Recta.

Valor Costo 10 000 000 Vida Útil 4

Valor de rescate 0 Valor a depreciar ₡ 10,000,000.00

Año Promedio Dep. Anual Dep. Acumulada

1 40% ₡ 2,500,000.00 ₡ 2,500,000.00
2 30% ₡ 2,500,000.00 ₡ 5,000,000.00
3 20% ₡ 2,500,000.00 ₡ 75,000.00
4 10% ₡ 2,500,000.00 ₡ 10,000,000.00
10

Año Promedio Dep. Anual Dep. Acumulada

1 40% ₡ 4,000,000.00 ₡ 4,000,000.00
2 30% ₡ 3,000,000.00 ₡ 7,000,000.00
3 20% ₡ 2,000,000.00 ₡ 9,000,000.00
4 10% ₡ 1,000,000.00 ₡ 10,000,000.00
10
 Valor Libros
₡ 7,500,000.00
₡ 5,000,000.00
₡ 2,500,000.00

Valor Libros
₡ 6,000,000.00
₡ 3,000,000.00
₡ 1,000,000.00
₡ -