Contabilidad Ambiental

c
 
  

         
   

 


  
  
 
 
   


  

  
  


 


 

 
 

 
       
 
   

        
    
  

 
   

 

  
 
  
  

 
   
 
 
 

   c!"#$%c"&'() * (!" +c (c   +
 

 
 
          
,         
     
  


   
 
    
 
 
 

    c 
*
!  '
 -
    
 


 
.    
  
 
   

/ 
 
   
  . 
 
   0
  
  
 
 1   2   
0
 
 

 
    
     
 
 
  
 
  
  
 



 +     
  

   

    
      
      *
     
 
. 

  
  
    

 

 
  
 
    .     

 . 
 
  
0
(      
 
 
 
  
   
   
    

  
  
     

    
     
  
 

  
0

  
    

  
 
   
  (  *

 . 
   

 
   
   
 

   

  


   
.          




 

   /    3   

  
 
 
  


   
 
 


  
  
 



     0
   
   
       1    
   

 

         
   
         )   

  2
   
    

 
      
.
   
      0  
  ) 
 

    
    0 

 
 
 
   
 
 .    
 
 
 
 ! 2
 
  
 
  
 
   
 
 
    
 
 
   
    
 

0
 


 
  
  


 
 
 
     
 
 
  

 

    

  
   

   
0

 
 
      
 
    
 
  
    
 
     /  


 
    
 
  
 

 
 

  
   !    
   
   
 
0
 0



    

 
  
 

     

    
4
 
   .  
 



 
!  

   

  
    
  
  
      
 + 
 

    
 

        .   !2
  
     
 

/
  
 
   
 
  /
      

 
    
  
  
  
    


 
  
          0 

     
 
          
  
   


 0
  
.
 
  2      
  
 0

   

0
   
 
   



  
  
    
 



   
0  
 
  
0  5 ,   %

0 
 
 
  

0   

 
     
   
 
  
  
0  

   
  2   
   
 

  +
 
 
 
0  


   


    0

    
 
  
  
 0 

   
0  
 
   .    
 
   
 
  0
 
0
         0 


0
 
 
 / 

 /    
   1 
   


  
     
    

        
 -2 62
 7c
 
 ) )*
  
8%! +% c   0
  
 
   
 



)   
 
c
 
6c 7

      
  
  

  
 
     c
 (
 6c(7 + c(    (
 '
   
    0 
 



     
       
   
  
 
+   c(  
 
 
  
  

    %

 # 6 %#7 0 
  .  0 
 


 
  
      
 
    
    0  0  

 

 

  
  /  
 
  
  

 
 
    
 / 
   *  
      

            
 
 





        2  
 /
   
  
.    

   
 
 
 !   

  
   
 

  

     
  
 !         
  0    


 0
 
 .    
 


 c(

 
0    
 
 
 
 

 

  
 
    
 
   
 
.  
   
  

 
 
2 h .  
/ 

c 
  

.
    

 




 

    
 
      
    
  +c   


       
   
    2
 
  
   
   
      

  %
 
   2


 9  



 
 91 
  8
 

 
     )c  

 
   

  

  
   
  
 
  


     
       
   0 
c 
%* ",! (c% 8%! +
 
)   :  6;7 

 .  

 
  


 
   

 

 
 
c

   
 
    
 


 .

   
      
     


 
    
  

 
 h
 h   
  .  

  
  
  
 

    
  h

 h  h c
  
 

    
   

        0
  
  1
   0  
    
         

   

  
0
3
 
   
           
.  

   .  0

 




       


    0

 
   

 

   /  

   / 
  
     

 
     
  
    

    
  

  
  
    
0

  
     0
 
 
   
 + 
 
    / 
 
   
  .  
 
   0
 
  
 
 1    2   
0
 
 

 
    
      
 
 
  

  
  
  



 +     
  

   

    
      
   +     
 
. 
  
 
     

 

 
  
 
    .      

 . 
 
  
0
(    


 
 
 
  
   ) 
 
  
 
  
 
  
    
 

   
 

  
 

0



  
  
  



 
 
      
 
 
  

       

  
   

   
 
 
      
 
    
 
  
    
 
     /  


 
    
 
  
 

 
 

  
    
   
  
0
 0
 
    

 
  
 

    

    
4
 
 

 .  
  

 
 "  

  
   
  
  
  

   
+ 
 

     
 

       .      
 

/
  
 
  
  
  /
      

 
    
  
  
  
    
 
   
          0 

    
  
      
  
   
 0
 
.
  
  2      
  
 0

  
 
0
   
 
   
 
   
  
    




   
0  
 
  
0  5 ,   %

0 
 
 
  

0 

 

 
     
   
 
  
  
0  

   
  2   
   
 

  +
 
 
 
0  


   


    0

   
 
  
  
 0 

   
0  
 
   .    
 
   
  
  0
 
0
        0 


0
  
 
/ 

 /     
   1 
  


  
      
   

         
 (  .
 
  .
 
0  
 
      

  
  
  0


  
0 0    
    
 

 
0  

+0

  0   
    
   
  





     


                
      2

 . 0
 

   

0
 
0
      
 1 .  4 
   
.   
     
  
    
   0 
 
0  
 


 0  

 

  
 

0     
  
    
 0 

0




 
   
  
 

   
 
   
   
.         




 

 /  '
   
 
 
  
1   

 


 


  
 



     0
   
   
       1    
   

 

         
   
       
        
    


      
.
    
     0  
  + 
 

    
   0 
  

0
   
  
 
 .    
 
 
 
 + 
 

   


  
 
 
0
 

  
 

 0 





 
        /  
    +   
    


 
   
 
    
   
 
     



 
  
  
 

 
 

 
 
 
 +
 
 
   
  
 
 
0  
 
    
   



0

  
 
  
 
 

     +

     

 
  

   
 
 
.


 


 


0
 
   
    0

 

0
   
 .  


0  +    
  

 0 
  
  
 
   
 
    
0


           0 


   
     
 
   
  /  
 

  
  
   


  
 
   

   

  

  
   
  
     +
0


   
  
   
  
 +  
  
   

  2     

 
  0

 
   
   
  
(%c[email protected]

  
   
  
 
 
 1

  
  
    .   
     
 
   c

   *  
   
     

 

  /
   
 
0
         
 
 0 
 
0  
    . 
    

  

  
  
  
0 2     
 

 
 


 

   

 
     +
 
 
 
 
 


/ 
 
 0
 
 
 
     0
 
  
  


  
 
     

 

   
  
        
  +
 
 
  

0
  
 
  
   
. .         




 
 
0  

0
 
 
 
 


      
 


 

 
  
 

    
.       1    
  

   
       

  
  
  
  
0   


 
          
   
 1  
  
   
   
 
    
 
    0
 
 .  
 0
   +
 
  
  

 

  
 
 
          
 

   
        


  
  0
 
 
    
  0
 
 
  
 


     

    
 
  

     
   
       
 
0  
 

 
 
0  

     

  
 
 
    
%
c
 
 '%c(      

   
  .   
.  
  

     
  
 
    
   
  


  
+ 0 %
c
 
'%c(6=7 +
 
 +  2
9
  9 9

  

9  0 0
  c
 (
 
  
2      
   
 


2  09:
  

99,

  

9  9%




 
  
 9 9   c
 (
 6c(7 
.
 
   
   

0     
 9 +  c(  
 
 
  
  

    

 6 %#7  

 6 (#7      0  
 

+   

  
     
 2

   
    
   

    
   
  
 
  
      
 
0    
          
  ) 
   (
 '
  6'(! !     

2 7       
    
    
  0   

     
 





    
  
 

/  

 


  ) 
   
  

  
    

 

   
 2 
      

  0

    
  
     
 
 
    
     +0


  
    /
 
  
     
.    
 
    
0

  69

.
  

   

 


 

    
 
      
    
 972
 69
 
 
       
 


    A
0    0
  

   
  
   
    
7 c
 


0  
0
 

 
     
   
 , B
     
   
 
  
  
  
 
4 ='
  

 

 

    

  /0

0
 
   
 0

        
   
        
 

„c     

 

   
      2
   
   
 



  
  
 
    
 0  
 ? 
   
   

  



       
            
 


  
 

 
 

  


   C 
 

  
    
  
 

      
 .         

 

 
  

 
 

 

    
     
      
 
         +      
 
 
 

   
         
  

 

 0 /  
  
      
 



  
 
  
     +     
 
 
0  


  

 
 
 
     +  
 

 

.
   

   
 

    
    0 
   
   
  
 ) 0       
 





   
 
   
   

0   
    
 
   
   .         2  
  

       +  
  
 
  
 

 

 


  
/ 
 
   
0
 

 0
  

00    
  
0/ 

    
   
     
   

+
 
  
  

 

  
 
 
          
 

   
         


  
  0
 
 
    
  0
 
 
  
 


     

    
 
  

     
   
       
 
0  
 

 
 
0  

     

  
 
 
    
%
c
 
 '%c(      

   
  .   
.  
  

     
  
 
    
   
  


  
+ 0 %
c
 
'%c(6=7 +
 
 +  2
9
  9 9

  

9  0 0
  c
 (
 
  
2      
   
 


2  09:
  

99,

  

9  9%




 
  
 9 9   c
 (
 6c(7 
.
 
   
   

0     
 9 +  c(  
 
 
  
  

    

 6 %#7  

 6 (#7      0  
  +   

  
     
 2

   
    
   

    
   
  
 
  
      
 
0    
          
  ) 
   (
 '
  6'(! !     

2 7

      
    
    
  0   

     
 





    
  
 

/  

 


  ) 
   
  

  
    

 

   
 2 
      

  0

    
  
     
 
 
    
     +0


  
    /
 
  
     
.    
 
    
0

  69

.
  

   

 


 

    
 
      
    
 972
 69
 
 
       
 


    A
0    0
  

   
  
   
    
7 c
 


0  
0
 

 
     
   
 , B
     
   
 
  
  
  
 
4 ='
  

 

 

    

  /0

0
 
   
 0

        
   
        
  „c     

 

   
      2
   
   
 



  
  
 
    
 0  
 ? 
   
   

  



       
            
 


  
 

 
 

  


  

C 
 

  
    
  
 

      
 .         

 

 
  

 
 

 

    
     
      
 
         +      
 
 
 

   
         
  

 

 0 /  
  
      
 



  
 
  
     +     
 
 
0  


  

 
 
 
     +  
 

 

.
   

   
 

    
    0 
   
   
  
 ) 0       
 





   
 
   
   

0   
    
 
   
   .         2  
  

       +  
  
 
  
 

 

 


  
/ 
 
   
0
 

 0
  

00    
  
0/ 

    
   
     
 +
 
 
 
 

 
      0



  
    0 
  
 
   6
  2
 72 
 
 
 
0 0
 
 
 
   
  
0
 
        
  
 
 

 
 
 2      .   +
 
0
  
  . 
  
 


    
  
0

  

 

 2   
 
 
     
  !
 

  
 
     .60  .
 
7(   
 2
  

0


  2
               

0
0 
   
   
     
      
 

0
   
 

 
  
 

 
   
  
 

 
  
 
        +    

    
   4
   
 
   
 
  0
 


 


 
4  =c
     
 .    
  
 

  

 
 0
 


 


  




 
 / 
   4
    
  6  

  
0    
0   7     )
0  
  

 


    
  
 
 
  
 
 
 

   
  6     
 7   
  
 
  
0

   % c6=DDE7'

   6„>>=7%c c6„>>„7  „  

 
            
 

 
 
  
 0
 
 

    
   
         
 
  
  





2
  
  
 

 
 
0
 0
0  
    
        
  

  
    
 

   
   .   : , 
%
6„>>„7 c  
, 
 c   c 


   
  * c
 

 
  ? 



  
    0
 0/ 
  .  
0. 
0  

  
 
 
   
 
  
     

   

   
 
 
0

  .  
0  


    


0
 


 
6 

 


 
 7   
   
         
 
 
)  
 =?c  
c
: 
  c 6=DD;7
 
  %"   =C>>>6=DD;7=D>>>6„>>?7 
  *  '

  6„>>=7

 / 
=F>== (",6„>>?7 

  
     
 



   
    6 

  

71 
  
  
 
 6
   2
 7
 
1 
 
    
  

 
0
 
 

. 
 
 
 c
 .    
     ),  
  c
 
 %
 

) 

    
 B 
 '
   %


 c
 
 

 „F>>
 
  



   '
 (
 

6'( 7  ),,%c ,)" 3+ (%* '+ +  , c!%c ) + c"(! #%+%) ) *#% (! + G+  
 

 
 H +  
 

 

 

 
 
      
20  
  
   
 
 
  2


 
 .   0),  
/ 


 
   
 
  ) 
   2
 
  
      

  
 B 
 '
  %


 c


  „F>>
 
 



   '
 (
 

 6'( 7(  
   4 
c 2  

 B 
   
 
0
   )
  
 
.   

  #cc   

  
    
   

 2IJc  
2  
 
 
KI- 
  



 
 
  
 +
      
 
 2 

  
   
 


0  
    
 
 
 
  '
   
  
 
IJ  2
   
 
 
KI 
  
 0
 
 4
    
  
   
4
 
  '
   
 

   
   
     
 

      
   
 

   
 
 
 
 
   

  
    
 (   
 


  IJ-2 

 KI


0  


     
 



 
 
   


 
 L  



 
   
 J   

 
 
 
 

    K(    



 
0   
     
 
 
 
    


      
    
  
 

  IJ 
.   
 
KI+'
  (   

 
 


 0    
 

L 
2
  0 0
/ 
    / 
  D>>  0   E>>0
3       
 Jc 


   K!


 
 
  
 
 L
  
0 I

 
 J

 
K  I8  
.  
  

 

   6  7  

  /  

     0
     8  
    
 


 
 
  

 

      0
 


   
 
   
  
  4
  
   I*

 .      J  
KI    
 
 c   
   
   
 



    
0  2
L  
.
4  

  
 
       

  
  
 
  
        
     
  
    
     I+
 


    
I  
 4 
 0.
 
0.      
           



0 
  6
0.0  
  7
 0. 

c  c"„I  
  
./
 
  
  

 0        M    
/ 
1   
   

  
 
 
I



 
 
   
    L   


 
  




0
  0 
  
    
 4   
  
  
   
   

 
   !
 
. 

.
 

   

    
       

 
 /   .  


 / 
 
  
  0 :

         2  
   0  
 I J  
   0 KI / 
L  
 0 

 0 2          0

  0      0   
   
IJ+
 
 



KI)





(   
 
  
 

 

 
 
 


     0    
  
  



 
 
0  

 


 
   
  
 

  

     
 
   
 
   


 
0  
 L
  0  
   
   0

  

 
 
   

       
     

  

 
 
 
 
   
 IJ+
 
 
  
  
    
   KIc  
'
 #
  6'# 7 
&c
  
         
 
    0   
   

c
  

 
  IJ3 /

  0 
   KI3   
 
 

&c
  
   '(   0)

 , , . 


0   
    

        
  
2  
I J

  
    KI   
 
  

 2    

  

   +

  

       
    

       

0   


  

     
 
      
  
 
  

  
  

1
  
 


  
  
   
  


 
1    
 

 
 
  
    
IJ8

  
 
    
  c
  
  c
 KI Nc 
 
O!
  

 
 *   &
 
 

/ 
:c 

   
0 , 

 
     
     
#
    c  #
    
    
   
 
    0  3
 '(