VALOR DEL BIEN

SEGÚN NIIF 16 VALOR RESIDUAL

Trabaja Maq. Año Ventas Reales

JUNIO 7 1 350,000.00
12 2 350,000.00
5 3 350,000.00
4 350,000.00
5 350,000.00
6 350,000.00
TOTAL 2,100,000.00

Depreciación NIIF
Vida util (años) 2
Valor S/ 184,500.00
Valor Residual S/ 32,000.00 S/ 152,500.00
Depreciación Anual S/ 76,250.00 76,250.00
Depreciación Mensual S/ 6,354.17 6354.16666666667
 184500 6 AÑOS
32000

Utilidad Neta
Gastos Depreciación NIIF UAI Imp. Renta (NIIF)
(NIIF)
150,000.00 44,479.17 155,520.83 45,878.65 109,642.19
150,000.00 76,250.00 123,750.00 36,506.25 87,243.75
150,000.00 63,770.83 136,229.17 40,187.60 96,041.56
150,000.00 200,000.00 59,000.00 141,000.00
150,000.00 200,000.00 59,000.00 141,000.00
150,000.00 200,000.00 59,000.00 141,000.00
900,000.00 184,500.00 1,015,500.00 299,572.50 715,927.50
VALOR DEL PRESTAMO S/ 455,000.00
TOTAL DE CUOTAS (BIMESTRALES) 18
COMISIÓN POR CRÉDITO S/ 250.00
ENVÍO POR EST. CTA S/ 10.00
SEGURO DEGRAVAMEN S/ 76.00
TEA 24% TEB 3.65%

METODO ALEMAN (

TEA : 24%

PERIODO SALDO DEUDA AMORTIZACIÓN

0 455,000.00
1 455,000.00 25,277.78
2 429,722.22 25,277.78
3 404,444.44 25,277.78
4 379,166.67 25,277.78
5 353,888.89 25,277.78
6 328,611.11 25,277.78
7 303,333.33 25,277.78
8 278,055.56 25,277.78
9 252,777.78 25,277.78
10 227,500.00 25,277.78
11 202,222.22 25,277.78
12 176,944.44 25,277.78
13 151,666.67 25,277.78
14 126,388.89 25,277.78
15 101,111.11 25,277.78
16 75,833.33 25,277.78
17 50,555.56 25,277.78
18 25,277.78 25,277.78
TOTAL 455,000.00

TOTAL DE PAGO AL BANCO =

 METODO ALEMAN (AMORTIZACIÓN FIJA)

TEB: 3.65%

INTERES CUOTA DE
(BIMESTRAL) PRESTAMO DEGRAVAMEN OTRAS GASTOS CUOTA FINAL

250.00 250.00
16,608.56 41,886.34 76.00 10.00 41,972.34
15,685.86 40,963.64 76.00 10.00 41,049.64
14,763.16 40,040.94 76.00 10.00 40,126.94
13,840.47 39,118.24 76.00 10.00 39,204.24
12,917.77 38,195.55 76.00 10.00 38,281.55
11,995.07 37,272.85 76.00 10.00 37,358.85
11,072.37 36,350.15 76.00 10.00 36,436.15
10,149.67 35,427.45 76.00 10.00 35,513.45
9,226.98 34,504.75 76.00 10.00 34,590.75
8,304.28 33,582.06 76.00 10.00 33,668.06
7,381.58 32,659.36 76.00 10.00 32,745.36
6,458.88 31,736.66 76.00 10.00 31,822.66
5,536.19 30,813.96 76.00 10.00 30,899.96
4,613.49 29,891.27 76.00 10.00 29,977.27
3,690.79 28,968.57 76.00 10.00 29,054.57
2,768.09 28,045.87 76.00 10.00 28,131.87
1,845.40 27,123.17 76.00 10.00 27,209.17
922.70 26,200.48 76.00 10.00 26,286.48
85,810.88 540,810.88 1,368.00 430.00 614,579.30

614,579.30 TIR 3.69%

 FLUJO DE CAJA

454,750.00
- 41,972.34
- 41,049.64
- 40,126.94
- 39,204.24
- 38,281.55
- 37,358.85
- 36,436.15
- 35,513.45
- 34,590.75
- 33,668.06
- 32,745.36
- 31,822.66
- 30,899.96
- 29,977.27
- 29,054.57
- 28,131.87
- 27,209.17
- 26,286.48
- 614,579.30