Costo Inicial $ 80,000

Salvamento $ 10,000
Per de rec 10

Saldo decreciente Decreciente doble

Año t Dt valor e libros SD Dt valor e libros SDD
1 $15,016 $ 64,984 $ 16,000 $ 64,000
2 $12,197 $ 52,787 $ 12,800 $ 51,200
3 $9,908 $ 42,878 $ 10,240 $ 40,960
4 $8,048 $ 34,830 $ 8,192 $ 32,768
5 $6,538 $ 28,293 $ 6,554 $ 26,214
6 $5,311 $ 22,982 $ 5,243 $ 20,972
7 $4,314 $ 18,668 $ 4,194 $ 16,777
8 $3,504 $ 15,164 $ 3,355 $ 13,422
9 $2,846 $ 12,318 $ 2,684 $ 10,737
10 $2,312 $ 10,006 $ 737 $ 10,000
$70,000

$60,000

$50,000

$40,000
valor e libros SD
$30,000 valor e libros SDD

$20,000

$10,000

$-
1 2 3 4 5 6 7 8 9 10
Costo Inicial $ 400,000 Valor de salvamento $ 20,000

SMARC SDD
Depreciación Valor en libros Depreciación en libros
Año Tasa Valor en libros
impositiva
0
1 0.3333 $ 133,320 $ 266,680 $190,000 $ 210,000
2 0.4445 $ 177,800 $ 88,880 $126,667 $ 83,333
3 0.1481 $ 59,240 $ 29,640 $63,333 $ 20,000
4 0.0741 $ 29,640 $ -
totales 1.0000 $ 400,000 $380,000
 Modelo SDD Cambio SDD de LR $120,000
Año Depreciación VL para SDD Depreciación VL con cambio
$100,000
0 $ 100,000 $ 100,000
1 $33,333 $ 66,667 $40,000 $ 60,000 $80,000
2 $26,667 $ 40,000 $24,000 $ 36,000
$60,000
3 $20,000 $ 20,000 $14,400 $ 21,600
4 $13,333 $ 6,667 $10,800 $ 10,800 $40,000
5 $6,667 $ - $10,800 $ -
$20,000

$-
VP de depr $73,238 1 2 3
20,000

00,000

80,000

60,000 VL para SDD

VL con cambio
40,000

20,000

$-
1 2 3 4 5 6
 Flujo de efectivo antes de impuestos
Año IB GO PYS FEAI
0 -$550,000 -$550,000
1 $200,000 -$90,000 $110,000
2 $200,000 -$90,000 $110,000
3 $200,000 -$90,000 $110,000
4 $200,000 -$90,000 $110,000
5 $200,000 -$90,000 $110,000
6 $200,000 -$90,000 $150,000 $260,000
Totales $260,000

Flujo de efectivo después de impuestos

Año IB GO PYS D IG Impuestos
0 -$550,000 $0 $0
1 $200,000 -$90,000 $110,000 $0 $0
2 $200,000 -$90,000 $176,000 -$66,000 -$23,100
3 $200,000 -$90,000 $105,600 $4,400 $1,540
4 $200,000 -$90,000 $63,360 $46,640 $16,324
5 $200,000 -$90,000 $63,360 $46,640 $16,324
6 $200,000 -$90,000 $150,000 $31,680 $78,320 $27,412
Totales
 FEDI
-$550,000
$110,000
$133,100
$108,460
$93,676
$93,676
$232,588
$221,500
 Analizador 1

Ingreso bruto Gastos de Inversión y SMARC de Valor en libros Ingreso

Año
IB operación GO venta P y S depreciación D VL gravable IG

0 -$150,000 $150 000

1 $100,000 -$30,000 $30,000 $120,000 $40,000
2 $100,000 -$30,000 $48,000 $72,000 $22,000
3 $100,000 -$30,000 $28,800 $43,200 $41,200
Totales
Tres totales $100,000 -$30,000 $130,000 $28,800 $43,200 $128,000
revisados

Analizador 2
Año IB GO PYS D VL IG
0 -$225,000 $225,000
1 $100,000 -$10,000 $45,000 $180,000 $45,000
2 $100,000 -$10,000 $72,000 $108,000 $18,000
3 $100,000 -$10,000 $43,200 $64,800 $46,800
Totales
Tres totales $100,000 -$10,000 $225,000 $43,200 $64,800 $207,000
revisados
Impuestos

$14,000
$7,700
$14,420
$36,120
$44,800
$66,500

Impuestos

$15,750
$6,300
$16,380
$38,430
$72,450
$94,500
TMAR despu 7%

Plan E Plan L
Año FEDI FEDI
0 -$28,800 -$50,000
1 $5,400 $14,200
2 $5,400 $13,300
3 $5,400 $12,400
4 $5,400 $11,500
5 $5,400 $10,600
6 $5,400
7 $2,040
8 $2,040
9 $2,040
10 $4,832
Valores
Anuales (VA) $422 $327
Valores
Presentes (VP) $2,963 $2,297