La Depreciacion (Parte Practica) ....

 

B@ OC][CDI@DIHG

DHGDC]_HT OC OC][CDI@DIÔG Ocprcdi`diôg cs b` ocouddiôg h rcouddiôg `gu`b ocb v`bhr oc ug` prhpico`o, pb`gt` h cquiph quc sc rcphrt` cg bhs bikrhs dhgt`kbcs. ]`r` d`bdub`r b` ocprcdi`diôg ockcfhs dhghdcr: 0. Cb Dhsth Dhsth oc ocbb @dti @dtivh vh:: cstc sc rcnicrc `b prcdih hrilig`b oc dhfpr` h oc

`oquisidiôg. ;. B` ^io` Útib ocb @dtivh: h sc` b` our`diôg cspcr`o` ocb nugdihg`ficgth ocb

cquiph, pb`gt` h prhpico`o. 4. Cb ^`bhr [csiou`b [csiou`b Nig`b Nig`b:: ` cstc t`fkiég sc bc dhghdc dhfh cb v`bhr oc

s`bv`fcgth y cs `qucbb` p`rtc ocb dhsth hrilig`b ocb `dtivh quc sc cspcr` rcdupcr`r fcoi`gtc vcgt` h pcrfut` ocb kicg `b nig`b oc su vio` útib.

Féthoh oh oc Ocpr Ocprcd cdi` i`di diôg ôg ` St Stib ibiz iz`r `r:: cxi cxistc stcg g v`ri v`rihs hs féthoh féthohss p`r p`r` ` ?. Cb Féth cstif`r bhs l`sths phr ocprcdi`diôg oc bhs `dtivhs nijhs. FC_HOHT OC OC][CDI@DIÔG

0. FC FC_H _HOH OH BI BIGC GC@ @[ [CD CD_@ _@ Cg cstc féthoh, cb v`bhr oc bhs `dtivhs sc rcoudc oc nhrf` ilu`b our`gtc d`o` pcrihoh. Cb féthoh oc bægc` rcdt` cs cb féthoh fàs us`oh ockioh ` su sifpbidio`o y n`dibio`o oc dàbdubh.

Nôrfub`: Ocprcdi`diôg @gu`b 6 Dhsth — ^`bhr [csiou`b /^io` Útib Cjcfpbh: Ju`g ]ércz dhfprô ug` khfk` oc fhthr ` Bps.0>,===. B` vio` útib oc oida` khfk` cs oc 3 `ðhs y su v`bhr rcsiou`b cs oc Bps.0,===

Dàbdubh: 0>,=== — 0,=== 6 03,===

 

;. FC_HOH OC B@ SGIO@O ][HOSDIO@: Cstc féthoh oc ocprcdi`diôg thf` dhfh k`sc cb gúfcrh oc ugio`ocs quc pucoc prhoudir ug` pb`gt` h cquiph, cb gúfcrh oc ahr`s quc tr`k`j`r` usu`bfcgtc h cb gúfcrh oc eibôfctrhs rcdhrriohs si sc tr`t` oc ug vcaædubh h f`quig`ri`. Nôrfub`: Ocprcdi`diôg phr ugio`o 6 Dhsth — ^`bhr [csiou`b b Sgio`ocs ]rhoudio`s, Ahr`s h Eibôfctrhs Cjcfpbh: Tiluicgoh cb cjcfpbh `gtcrihr suphgl`fhs quc b` khfk` oc fhthr ticgc ug` our`diôg cspcr`o` oc 0=,?== ahr`s oc tr`k`jh. Dàbdubh: 0>,=== — 0,=== 6 Bps. 0.??; 0=,?== Ahr`s ]`r` octcrfig`r cb dhsth oc ocprcdi`diôg `gu`b, sc fubtipbid` cb dhsth phr ahr` (Bps. 0.??;) phr cb ahr`s quc tr`k`j` phrgúfcrh `ðh. oc ahr`s quc tr`k`j`r` cg cb pcrihoh, cg cstc d`sh

 

4. FC_HOH OC B@ TSF@ OC BHT OILI_HT OC BHT @ÐHT Cstc féthoh cs fàs dhfpbcjh quc bhs `gtcrihrcs pcrh t`fkiég cs nugdihg`b. Cb v`bhr oc ocprcdi`diôg `gu`b cs ug` d`gtio`o ocdrcdicgtc phr d`o` `ðh oc vio` ocb cquiph, f`quig`ri` h vcaædubh. ]`r` utibiz`r cstc féthoh cs gcdcs`rih d`bdub`r ug ocghfig`ohr oc ocprcdi`diôg oc b` siluicgtc nhrf`:

Dàbdubh:  @ðh + (@ðh x @ðh) 6 3 + (3 x 3) 6 03 (ocghfig`ohr) ; ; Cstc ocghfig`ohr oc ocprcdi`diôg sc utibiz` cg b` siluicgtc nôrfub`: Nôrfub`: Dhst Dh sth h — ^` ^`bh bhrr [c [csi siou ou`b `b 6 Tu Tuf` f` ` Oc Ocpr prcd cdi` i`rr (T (T@O @O)) T@ T@O O x @ð @ðhs hs oc ^i ^io` o` ]cgoicgtcs 6 Ocprcdi`diôg Ocghfig`ohr  Cjcfpbh: Stibiz`goh b` ignhrf`diôg cg cb cjcfpbh us`oh `gtcrihrfcgtc phorcfhs cgtcgocr  cstc féthoh: Dàbdubh: Bps 0>,=== - Bps. 0,===.== 6 Bps. 03,=== Bps. 03,=== x 3/03 6 Bps. ?,999.99 B` d`gtio`o ` ocprcdi`r d`o` `ðh oisfiguyc ` fcoio` quc bhs `ðhs oc vio` pcgoicgtcs oisfiguycg.

 

?. FC_HOH OCB OHKBC T@BOH OCD[CDICG_C Cg cstc féthoh gh sc ocoudc cb v`bhr rcsiou`b. ]`r` utibiz`r cstc féthoh oc ocprcdi`diôg sc d`bdub` ug` t`s` h phrdcgt`jc `gu`b oc ocprcdi`diôg oc b` nhrf` siluicgtc: Dàbdubh: 0==% x ; 6 0==% x ; 6 ?=% `gu`b ^io` Útib 3 Cg b` nôrfub` `gtcrihr sicfprc sc utibiz` cb gúfcrh ; p`r` `rrik`r ` b` t`s` h phrdcgt`jc `gu`b oc Ocprcdi`diôg. Cb siluicgtc du`orh fucstr` cb l`sth `gu`b phr ocprcdi`diôg: