propiedad planta y equipo S/. 10,000.

00
valor residual S/. 1,000.00
importe depreciable S/. 9,000.00

vida util 5

ao lineal saldos decrecientes unidades producidas

0
1 1800 3000.00 2700.00
2 1800 2400.00 2250.00
3 1800 1800.00 1800.00
4 1800 1200.00 1350.00
5 1800 600.00 900.00
 metodo de linea recta

propiedad planta y equipo S/. 10,000.00

valor residual S/. 1,000.00
importe depreciable S/. 9,000.00

vida util 5

valor de libros
ao detalle gasto depr depr acumul import depr
0 S/. 9,000.00
1 S/. 1,800.00 S/. 1,800.00 S/. 7,200.00
2 S/. 1,800.00 S/. 3,600.00 S/. 5,400.00
3 S/. 1,800.00 S/. 5,400.00 S/. 3,600.00
4 S/. 1,800.00 S/. 7,200.00 S/. 1,800.00
5 S/. 1,800.00 S/. 9,000.00 S/. -
 metodo decreciente(suma de digitos)

propiedad planta y equipo S/. 10,000.00

valor residual S/. 1,000.00
importe depreciable S/. 9,000.00

vida util 5

valor de libros
ao detalle gasto depr depr acumul import depr
0 S/. 9,000.00
1 1/ 3 S/. 3,000.00 S/. 3,000.00 S/. 6,000.00
2 4/15 S/. 2,400.00 S/. 5,400.00 S/. 3,600.00
3 1/ 5 S/. 1,800.00 S/. 7,200.00 S/. 1,800.00
4 2/15 S/. 1,200.00 S/. 8,400.00 S/. 600.00
5 1/15 S/. 600.00 S/. 9,000.00 S/. 0.00

15
 metodo basado en el uso(unidades de produccin)

propiedad planta y equipo S/. 10,000.00 capacidad de produccion 50000

valor residual S/. 1,000.00
importe depreciable S/. 9,000.00

vida util 5

valor de libros
ao detalle gasto depr depr acumul import depr
0 S/. 9,000.00
1 S/. 2,700.00 S/. 2,700.00 S/. 6,300.00
2 S/. 2,250.00 S/. 2,250.00 S/. 4,050.00
3 S/. 1,800.00 S/. 1,800.00 S/. 2,250.00
4 S/. 1,350.00 S/. 1,350.00 S/. 900.00
5 S/. 900.00 S/. 900.00 S/. -

S/.1,800.00
unidades
30% 15000 S/. 2,700.00
25% 12500 S/. 2,250.00
20% 10000 S/. 1,800.00
15% 7500 S/. 1,350.00
10% 5000 S/. 900.00
100% 50000 S/. 9,000.00