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Sección 13: Análisis de la inversión 147
File name: hp 12c_user's guide_Spanish_HDPMBF12S31 Page: 147 of 208
Printered Date: 2005/7/29 Dimension: 14.8 cm x 21 cm
Ejemplo:
Se adquiere un instrumento electrónico por 11.000 €, seis meses antes de
acabar el año fiscal en curso. La vida útil del instrumento es de 8 años y se prevé que el valor
de rescate sea de 500 €. Con un factor de saldos decrecientes del 200%, genere un
programa de depreciación de toda la vida útil del instrumento
¿
Cuál es el valor residual de
depreciación después del primer año
?
¿
Cuál es la depreciación total después del 7º año
?
Pulse Pantalla
fCLEARH
0,00
11000$
11.000,00
Valor contable.
500M
500,00
Valor de rescate.
8n
8,00
Duración.
200¼
200,00
Factor de saldos decrecientes.
1\
1,00
Depreciación deseada para el primer
año.
6t
~
1,00
1.375,00
9.125,00
Primer año:
depreciación,
valor residual de depreciación.
t
2,00
2.406,25
Segundo año:
depreciación.
t
3,00
1.804,69
Tercer año:
depreciación.
t
4,00
1.353,51
Cuarto año:
depreciación.
t
5,00
1.015,14
Quinto año:
depreciación.
t
6,00
761,35
Sexto año:
depreciación.*
t
7,00
713,62
Séptimo año:
depreciación.
:1
9.429,56
Depreciación total hasta el séptimo año..
t
8,00
713,63
Octavo año:
depreciación
t
9,00
356,81
Noveno año:
depreciación.
*
Se puede observar que el entrecruzamiento se produjo en el 6º año. En los años 7, 8 y 9 se utiliza
la depreciación anual uniforme.
147


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