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Apéndice D: Fórmulas utilizadas 187
File name: hp 12c_user's guide_Spanish_HDPMBF12S31 Page: 187 of 208
Printered Date: 2005/7/29 Dimension: 14.8 cm x 21 cm
Depreciación
L = previsión de vida útil del activo.
SBV = valor contable inicial.
SAL = valor de rescate.
FACT = factor de saldo decreciente expresado como porcentaje.
j = número de período.
DPN
j
= gasto de depreciación durante el período j.
RDV
j
= valor residual de depreciación al final del período j
= RDV
j–
1 – DPN
j
donde RDV
0
= SBVSAL
RBV
j
= valor contable restante = RBV
j–
1 – DPN
j
donde RBV
0
= SBV
Y
1
= número de meses del primer año parcial.
Depreciación anual uniforme
Función del teclado:
L
SALSBV
DPN
J
=
si j = 1, 2, …, L
Programa del primer año parcial:
12
1
1
Y
L
SA
L
SB
V
DPN
=
L
SALSBV
DPN
J
=
si j = 2, 3, …, L
DPN
L + 1
= RDV
L
Depreciación de la suma de cifras de los años
2
)2)(1(
F
W
W
SOYD
k
+
+
=
donde W = parte entera de k
F = parte fraccionaria de k.
(es decir, si k = 12,25 años, W = 12 y F = 0,25).
Función del teclado:
)(
)1(
SALSBV
SOYD
jL
DPN
L
J
+
=
187


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