UNIVERSIDAD ABIERTA PARA ADULTOS (UAPA)
MATERIA: Matemática Financiera
TEMA: Unidad III
PARTICIPANTE:
FACILITADOR:
SANTO DOMINGO ESTE, REPÚBLICA DOMINICANA 04 DE ABRIL, 2017
Respuesta de las preguntas Ejercicio I
1) Es la pérdida de valor de un activo ya sea por el uso o por el paso del tiempo. 2) a) métodos de línea recta. b) métodos de las unidades producidas. c) métodos de las horas trabajadas d) métodos de las suma de los dígitos. e) métodos de los porciento variables 3)
CO – VR DPP = -----------------VUE 4) El métodos de las unidades producidas. 5) Los pasos son los siguientes:
Se suman los dígitos en orden descendente Se forman fracciones cuyos numerador es sean los dígitos y como denominadores la suma encontrada en el paso 1. Se multiplica cada fracción por el costo despreciable.
CO = 92,000 VUE = 5 años.
Fórmula
VR = 12,000 DPP = ? CO – VR92,000 – 12,000 DPP---------------- = -------------------------VUE.
5 años
$80,000 DPP= ------------- = $ 16,000 5 años
Períodos 0 1 2 3 4 5
Depreciación por período 0 $16,000 $16,000 $16,000 $16,000 $16,000
Depreciación acumulada 0 $16,000 $32,000 $48,000 $64,000 $80,000
Valor en libros $92,000 $76,000 $60,000 $44,000 $28,000 $12,000
Hacer una tabla de depreciación usando el método de las unidades producidas.
CO = 150,000 VUE = 50,000 unidades.
Fórmula
VR = 25,000 DPU = ? DPP = ? CO – VR
150,000 – 25,000
DPU---------------- = -------------------------VUE.
50,000
$125,000 DPU = ------------- = $ 2.5 50,000
DPP1 = DPU x U1 = 2.5 x 18,000 = $45,000 DPP2 = DPU x U2 = 2.5 x 12,000 = $30,000 DPP3 = DPU x U3 = 2.5 x 10,000 = $25,000 DPP4 = DPU x U4 = 2.5 x 7,000 = $17,500 DPP5 = DPU x U5 = 2.5 x 3,000 = $7,500
Períodos 0 1 2 3 4 5
Depreciación por período 0 $45,000 $30,000 $25,,000 $17,500 $7,500
Depreciación acumulada 0 $45,000 $75,000 $100,000 $117,500 $125,000
CO = 63,000 VUE = 15,000 unidades.
Fórmula
VR = 13,000 DPH = ? DPP = ? CO – VR
63,000 – 13,000
DPH ---------------- = -------------------------VUE.
15,000
$50,000 DPH = ------------- = $ 3.33 15,,000
Valor en libros $150,000 $105,000 $75,000 $50,000 $32,500 $25,000
DPP1 = DPH x U1 = 3.33 x 5,000 = $16,500 DPP2 = DPH x U2 = 3.33 x 4,000 = $13,320 DPP3 = DPH x U3 = 3.33 x 3,000 = $9,990 DPP4 = DPH x U4 = 3.33 x 2,000 = $6,660 DPP5 = DPH x U5 = 3.33 x 1,000 = $3,330
Períodos 0 1 2 3 4 5
Depreciación por período 0 $ $13,320 $9,990 $6,660 $3,330
Depreciación acumulada 0 $16,500 $29,820 $59,810 $66,470 $69,800
CO = 166,000 VUE = 5años.
Fórmula
VR = 16,000.
CD = CO - VR
CD = ?
CD = 166,000 – 16,000
DPP = ?
CD = $150,000 S = 5+4+3+2+1 = 15
DPP1 = (5/15) x 150,000 = $50,000
Valor en libros $63,000 $46,500 $33,180 $23,190 $16,530 $13,200
DPP2 = (4/15) x 150,000 = $40,000 DPP3 = (3/15) x 150,000 = $30,000 DPP4 = (2/15) x 150,000 = $20,000 DPP5 = (1/15) x 150,000 = $10,000
Períodos 0 1 2 3 4 5
Depreciación por período 0 $50,000 $40,000 $30,000 $20,000 $10,000
Depreciación acumulada 0 $50,000 $90,000 $120,000 $140,000 $150,000
Método de los porcientos variables
CO= 150,000 VUE = 5años.
Fórmula
VR = 20,000.
CD = CO - VR
CD = ?
CD = 150,000 – 20,000
DPP = ?
CD = $130,000
DPP1 = (45/100) x 130,000 = $58,500 DPP2 = (20/100) x 130,000 = $26,000
Valor en libros $166,000 $116,000 $76,000 $46,000 $26,000 $16,000
DPP3 = (18/100) x 130,000 = $23,400 DPP4 = (15/100) x 130,000 = $19,500 DPP5 = (2/100) x 130,000 = $2,600
Períodos 0 1 2 3 4 5
Depreciación por período 0 $58,500 $26,000 $23,400 $19,500 $2,600
Depreciación acumulada 0 $58,500 $84,500 $107,900 $127,400 $130,000
Valor en libros $150,000 $91,500 $65,500 $42,100 $22,600 $20,000
Ejercicios de autoevaluación
( Pag. 114,115)
CO = 108,000 VUE = 5 años.
Fórmula
VR = 15,000 DPP = ? CO – VR
108,000 – 15,000
DPP---------------- = -------------------------VUE.
5 años
$93,000 DPP = ------------- = $ 18,600 5 años Períodos
Depreciación
Depreciación
Valor en
0 1 2 3 4 5
por período 0 $18,600 $18,600 $18,600 $18,600 $18,600
acumulada 0 $18,600 $37,200 $55,800 $74,400 $93,000
libros $108,000 $89,400 $70,800 $52,200 $33,600 $15,000
CO = 83,000+7000+4000 = 94,000 VUE = 6 años.
Fórmula
VR = 20,000 DPP = ? CO – VR
94,000 – 20,000
DPP---------------- = -------------------------VUE.
6 años
$74,000 DPP = ------------- = $ 12,333.33 6 años Períodos 0 1 2 3 4 5 6
Depreciación por período 0 $12,333.33 $12,333.33 $12,333.33 $12,333.33 $12,333.33 $12,333.33
Depreciación acumulada 0 $12,333.33 $24,666.66 $36,999.99 $49,333.32 $61,666.65 $73,999.98
Valor en libros $94,000 $81,666.67 $69,333.34 $57,000.01 $46,666.68 $32,333.32 $20,000.02
CO = 65,000 VUE = 40,000 unidades.
Fórmula
VR = 15,000 DPU = ? DPP = ? CO – VR
65,000 – 15,000
DPU ---------------- = -------------------------VUE.
40,000
$50,000 DPU = ------------- = $ 1,25 40,000
DPP1 = DPU x U1 = 1,25 x 13,000 = $16,250 DPP2 = DPU x U2 =1.25x8,000 = $10,000 DPP3 = DPU x U3 = 1.25x 7,000 = $8,750 DPP4 = DPU x U4 = 1.25x 7,000 = $8,750 DPP5 = DPU x U5 = 1.25 x 5,000 = $6,250
Períodos 0
Depreciación por período 0
Depreciación acumulada 0
Valor en libros $65,000
1 2 3 4 5
$16,250 $10,000 $8,750 $8,750 $6,250
$16,250 $26,250 $35,000 $43,750 $50,000
$48,750 $38,750 $30,000 $21,250 $15,000
CO = 90,000 VUE = 48,000 unidades.
Fórmula
VR = 18,000 DPU = ? DPP = ? CO – VR
90,000 – 18,000
DPU ---------------- = -------------------------VUE.
48,000
$72,000 DPU = ------------- = $ 1.5 48,000
DPP1 = DPU x U1 = 1.5x 16,000 = $24,000 DPP2 = DPU x U2 = 1.5 x 12,000 = $18,000 DPP3 = DPU x U3 = 1.5 x10,000 = $15,000 DPP4 = DPU x U4 = 1.5x 7,000 = $10,500
DPP5 = DPU x U5 = 1.5 x 3,000 = $4,500
Períodos 0 1 2 3 4 5
Depreciación por período 0 $24,000 $18,000 $15,000 $10,500 $4,500
Depreciación acumulada 0 $24,000 $42,000 $57,000 $67,500 $72,000
Valor en libros $90,000 $66,000 $48,000 $33,000 $22,500 $18,000
CO = 43,000 VUE = 8,000 unidades.
Fórmula
VR = 15,000 DPH = ? DPP = ? CO – VR
43,000 –15,,000
DPH ---------------- = -------------------------VUE.
8,000
$28,000
DPH = ------------- = $3.5 8,000
DPP1 = DPH x U1 = 3.5 x 3,000 = $10,500 DPP2 = DPH x U2 = 3.5 x2,000 = $7,000 DPP3 = DPH x U3 = 3.5 x 1,500 = $5,250 DPP4 = DPH x U4 = 3.5 x 1,000 = $3,500 DPP5 = DPH x U5 = 3.5 x 500 = $1,750
Períodos 0 1 2 3 4 5
Depreciación por período 0 $10,500 $7,000 $5,250 $3,500 $1,750
Depreciación acumulada 0 $10,500 $17,500 $22,750 $26,250 $28,000
CO = 58,000 VUE = 10,000 horas.
Fórmula
Valor en libros $43,000 $32,500 $25,500 $20,250 $16,750 $15,000
VR = 13,000 DPH = ? DPP = ? CO – VR
58,000 – 13,000
DPH ---------------- = -------------------------VUE.
10,000
$45,000 DPH = ------------- = $ 4.5 10,000
DPP1 = DPH x U1 = 4.5 x 4,000 = $18,000 DPP2 = DPH x U2 = 4.5 x 3,000 = $13,500 DPP3 = DPH x U3 = 4.5 x 2,200 = $9,900 DPP4 = DPH x U4 = 4.5 x 800 = $3,600
Períodos 0 1 2 3 4
Depreciación por período 0 $18,000 $13,500 $9,900 $3,600
Depreciación acumulada 0 $18,000 $31,500 $41,400 $45,000
Valor en libros $58,000 $40,000 $26,500 $16,600 $13,000
CO = 150,000 VUE = 5años.
Fórmula
VR = 16,000.
CD = CO - VR
CD = ?
CD = 150,000 – 16,000
DPP = ?
CD = $134,000 S = 5+4+3+2+1 = 15
DPP1 = (5/15) x 134,000 = $44,666.67 DPP2 = (4/15) x 134,000 = $35,733.33 DPP3 = (3/15) x 134,000 = $26,800 DPP4 = (2/15) x 134,000 = $17,866.67 DPP5 = (1/15) x 134,000 = $8,933.33
Períodos 0 1 2 3 4 5
Depreciación por período 0 $44,666.67 $35,733.33 $26,800 $17,866.67 $8,933.33
Depreciación acumulada 0 $44,666.67 $80,400 $107,200 $125,066.67 $134,000
Valor en libros $150,000 $105,333.33 $69,600 $42,800 $24,933.33 $16,000
CO = 80,000 VUE = 6 años.
Fórmula
VR = 14,000.
CD = CO - VR
CD = ?
CD = 80,000 – 14,000
DPP = ?
CD = $66,000 S = 6+5+4+3+2+1 = 21
DPP1 = (6/21) x 66,000 = $18,857.14 DPP2 = (5/21) x 66,000 = $15,714.29 DPP3= (4/21) x 66,000 = $12,571.43 DPP4 = (3/21) x 66,000 = $9,428.57 DPP5 = (2/21) x 66,000 = $6,285.71 DPP6 = (1/21) x 66,000 = $3,142.86
Períodos 0 1 2 3 4
Depreciación por período 0 $18,857.24 $15,714.29 $12,571.43 $9,428.57
Depreciación acumulada 0 $18,857.24 $34,571.43 $147,142.86 $56,571.43
Valor en libros $80,000 $61,142.86 $45,428.57 $32,857.14 $23,428.57
5 6
$6,285.71 $3,142.86
$62,857.14 $66,000
$17,142.86 $14,000
