Desmantelamiento
Desmantelamiento
Desmantelamiento
Para transportar mercancía de la empresa por valor de 30,000,000, cobran el 19% de Iva más el impuesto al consum
Del 8% sobre el valor vehículo.
FECHA: 6/13/2020
CODIGO CUENTA
154005 AUTOS, CAMIONETAS Y CAMPEROS
238095 OTROS ACREEDORES
SUMAS IGUALES
SUMAS IGUALES
DEPRE
Valor del activo 30,000,000.00
Vida útil (Años) 10.00
Valor de salvamento 3,000,000.00
DEPRECIACIÓN
CONCEPTO Año MENSUAL
1 250,000.00
EQUIPO DE TRANSPORTE
2 250,000.00
3 250,000.00
4 250,000.00
5 250,000.00
6 250,000.00
7 250,000.00
8 250,000.00
9 250,000.00
10 250,000.00
or ubicado en Bogotá un vehículo
19% de Iva más el impuesto al consumo
VEHICULO $ 30,000,000.00
DÉBITOS CRÉDITOS IVA $ 5,700,000.00
$ 38,100,000.00 INC $ 2,400,000.00
$ 38,100,000.00 $ 38,100,000.00
$ 38,100,000.00 $ 38,100,000.00
$ 38,100,000.00
$ 38,100,000.00
$ 152,400.00
$ 152,400.00
$ 38,252,400.00 $ 38,252,400.00
DEPRECIACIÓN
DESMANTELAMIENTO
CODIGO
1520
AÑO 2019
26959501
238095
ACTIVO VALOR
ADQ EXCABADOR $ 95,000,000
GASTOS INTALACION $ 5,000,000
SUBTOTAL $ 100,000,000 CODIGO
DESMANTELAMIENTO $ 38,554,329 11100501
TOTAL $ 138,554,329 238095
DESMANTELAMIENTO
VF: $ 100,000,000 I: 10 N: 10
VP: $ 38,554,328.9
TASA DE INTERES 0.15
PERIODO
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
1AÑO DESMANTELACIO
CODIGO
51991501
269595
2AÑO DESMANTELACIO
CODIGO
51991501
269595
3AÑO DESMANTELACIO
CODIGO
51991501
269595
DESMANTELAMIENTO
PROVISION FINAL
PROVISION INICIAL TASA DE DCTO. 10% ACUMULADA
38,554,328.90 5,783,149.34 44,337,478.24
44,337,478.24 6,650,621.74 50,988,099.97
50,988,099.97 7,648,215.00 58,636,314.97
58,636,314.97 8,795,447.24 67,431,762.21
67,431,762.21 10,114,764.33 77,546,526.54
77,546,526.54 11,631,978.98 89,178,505.52
89,178,505.52 13,376,775.83 102,555,281.35
102,555,281.35 15,383,292.20 117,938,573.55
117,938,573.55 17,690,786.03 135,629,359.59
135,629,359.59 20,344,403.94 155,973,763.53
155,973,763.53 23,396,064.53 179,369,828.06
179,369,828.06 26,905,474.21 206,275,302.26
206,275,302.26 30,941,295.34 237,216,597.60
237,216,597.60 35,582,489.64 272,799,087.24
272,799,087.24 40,919,863.09 313,718,950.33
313,718,950.33 47,057,842.55 360,776,792.88
360,776,792.88 54,116,518.93 414,893,311.81
414,893,311.81 62,233,996.77 477,127,308.58
477,127,308.58 71,569,096.29 548,696,404.87
548,696,404.87 82,304,460.73 631,000,865.60
631,000,865.60 94,650,129.84 725,650,995.44
1AÑO DESMANTELACION
CUENTA DEBITO CREDITO
GASTOS
DESMANTELAMIENTO
MAQUINARIA 5,783,149.34
PROVISIONE
DESMANTELAMIENTO 5,783,149.34
TOTAL 5,783,149.34 5,783,149.34
2AÑO DESMANTELACION
CUENTA DEBITO CREDITO
GASTOS
DESMANTELAMIENTO
MAQUINARIA 6,650,621.74
PROVISIONE
DESMANTELAMIENTO 6,650,621.74
TOTAL 6,650,621.74 6,650,621.74
3AÑO DESMANTELACION
CUENTA DEBITO CREDITO
GASTOS
DESMANTELAMIENTO
MAQUINARIA 7,648,215.00
PROVISIONE
DESMANTELAMIENTO 7,648,215.00
TOTAL 7,648,215.00 7,648,215.00
COMPRA DE VEHICULOS PARA SOCIOS BMW 5 AÑOS
DE VIDA UTIL
ANUAL 209,922,000
MENSUAL
DEPRECIACION ANUAL METODO DE LINEA RECTA
AÑO VALOR EN LIBROS DEPRECIACION ACUMULADA
0 1,049,610,000
1 839,688,000 209,922,000 209,922,000
2 629,766,000 209,922,000 419,844,000
3 419,844,000 209,922,000 629,766,000
4 209,922,000 209,922,000 839,688,000
5 0 209,922,000 1,049,610,000
ANUAL
MENSUAL 17,493,500
DEPRECIACION MENSUAL METODO DE LINEA RECTA
ANUAL 209,922,000
MENSUAL 17,493,500
DEPRECIACION ANUAL METODO DE LINEA RECTA
AÑO VALOR EN LIBROS DEPRECIACION ACUMULADA
0 (5/15*1049610000)
1 (5/15*1049610000) 1,049,610,000 349,870,000
2 (4/15*1049610000) 1,049,610,000 279,896,000
3 (3/15*1049610000) 1,049,610,000 209,922,000
4 (2/15*1049610000) 1,049,610,000 139,948,000
5 (1/15*1049610000) 1,049,610,000 69,974,000
DEPRECIACION LINEA RECTA
ANUAL 2,201,838
MENSUAL
DEPRECIACION ANUAL METODO DE LINEA RECTA
AÑO VALOR EN LIBROS DEPRECIACION
0 22,018,384
1 19,816,546 2,201,838
2 17,614,708 2,201,838
3 15,412,870 2,201,838
4 13,211,032 2,201,838
5 11,009,194 2,201,838
6 8,807,356 2,201,838
7 6,605,518 2,201,838
8 4,403,680 2,201,838
9 2,201,842 2,201,838
10
4 2,201,838
ANUAL
MENSUAL 183,486
DEPRECIACION MENSUAL METODO DE LINEA RECTA
MES VALOR EN LIBROS DEPRECIACION
0 22,018,384
1 21,834,898 183,486
2 21,651,412 183,486
3 21,467,926 183,486
4 21,284,440 183,486
5 21,100,954 183,486
6 20,917,468 183,486
7 20,733,982 183,486
8 20,550,496 183,486
9 20,367,010 183,486
10 20,183,524 183,486
11 20,000,038 183,486
12 19,816,552 183,486
13 19,633,066 183,486
14 19,449,580 183,486
15 19,266,094 183,486
16 19,082,608 183,486
17 18,899,122 183,486
18 18,715,636 183,486
19 18,532,150 183,486
20 18,348,664 183,486
21 18,165,178 183,486
22 17,981,692 183,486
23 17,798,206 183,486
24 17,614,720 183,486
25 17,431,234 183,486
26 17,247,748 183,486
27 17,064,262 183,486
28 16,880,776 183,486
29 16,697,290 183,486
30 16,513,804 183,486
31 16,330,318 183,486
32 16,146,832 183,486
33 15,963,346 183,486
34 15,779,860 183,486
35 15,596,374 183,486
36 15,412,888 183,486
37 15,229,402 183,486
38 15,045,916 183,486
39 14,862,430 183,486
40 14,678,944 183,486
41 14,495,458 183,486
42 14,311,972 183,486
43 14,128,486 183,486
44 13,945,000 183,486
45 13,761,514 183,486
46 13,578,028 183,486
47 13,394,542 183,486
48 13,211,056 183,486
49 13,027,570 183,486
50 12,844,084 183,486
51 12,660,598 183,486
52 12,477,112 183,486
53 12,293,626 183,486
54 12,110,140 183,486
55 11,926,654 183,486
56 11,743,168 183,486
57 11,559,682 183,486
58 11,376,196 183,486
59 11,192,710 183,486
60 11,009,224 183,486
61 10,825,738 183,486
62 10,642,252 183,486
63 10,458,766 183,486
64 10,275,280 183,486
65 10,091,794 183,486
66 9,908,308 183,486
67 9,724,822 183,486
68 9,541,336 183,486
69 9,357,850 183,486
70 9,174,364 183,486
71 8,990,878 183,486
72 8,807,392 183,486
73 8,623,906 183,486
74 8,440,420 183,486
75 8,256,934 183,486
76 8,073,448 183,486
77 7,889,962 183,486
78 7,706,476 183,486
79 7,522,990 183,486
80 7,339,504 183,486
81 7,156,018 183,486
82 6,972,532 183,486
83 6,789,046 183,486
84 6,605,560 183,486
85 6,422,074 183,486
86 6,238,588 183,486
87 6,055,102 183,486
88 5,871,616 183,486
89 5,688,130 183,486
90 5,504,644 183,486
91 5,321,158 183,486
92 5,137,672 183,486
93 4,954,186 183,486
94 4,770,700 183,486
95 4,587,214 183,486
96 4,403,728 183,486
97 4,220,242 183,486
98 4,036,756 183,486
99 3,853,270 183,486
100 3,669,784 183,486
101 3,486,298 183,486
102 3,302,812 183,486
103 3,119,326 183,486
104 2,935,840 183,486
105 2,752,354 183,486
106 2,568,868 183,486
107 2,385,382 183,486
108 2,201,896 183,486
109 2,018,410 183,486
110 1,834,924 183,486
111 1,651,438 183,486
112 1,467,952 183,486
113 1,284,466 183,486
114 1,100,980 183,486
115 917,494 183,486
116 734,008 183,486
117 550,522 183,486
118 367,036 183,486
119 183,550 183,486
120 64 183,486
ANUAL 2,201,838
MENSUAL 183,486
DEPRECIACION ANUAL METODO DE LINEA RECTA
AÑO VALOR EN LIBROS DEPRECIACION
0 (10/55*22018383,5)
1 (10/55*22018383,5) 22,018,384
2 (9/55*22018383,5) 22,018,384
3 (8/55*22018383,5) 22,018,384
4 (7/55*22018383,5) 22,018,384
5 (6/55*22018383,5) 22,018,384
6 (5/55*22018383,5) 22,018,384
7 (4/55*22018383,5) 22,018,384
8 (3/55*22018383,5) 22,018,384
9 (2/55*22018383,5) 22,018,384
10 (1/55*22018383,5) 22,018,384
ELEMENTOS DE CAFERETIA 10 AÑOS VIDA UTIL
2,201,838 ANUAL
MENSUAL
DEPRECIACION ANUAL METODO DE LINEA RECTA
183,486 ANUAL
MENSUAL
ACUMULADA DEPRECIACION MENSUAL METODO DE LINEA RECTA
MES VALOR EN LIBROS
183,486 0 4,802,782
366,972 1 4,798,780
550,458 2 4,794,778
733,944 3 4,790,776
917,430 4 4,786,774
1,100,916 5 4,782,772
1,284,402 6 4,778,770
1,467,888 7 4,774,768
1,651,374 8 4,770,766
1,834,860 9 4,766,764
2,018,346 10 4,762,762
2,201,832 11 4,758,760
2,385,318 12 4,754,758
2,568,804 13 4,750,756
2,752,290 14 4,746,754
2,935,776 15 4,742,752
3,119,262 16 4,738,750
3,302,748 17 4,734,748
3,486,234 18 4,730,746
3,669,720 19 4,726,744
3,853,206 20 4,722,742
4,036,692 21 4,718,740
4,220,178 22 4,714,738
4,403,664 23 4,710,736
4,587,150 24 4,706,734
4,770,636 25 4,702,732
4,954,122 26 4,698,730
5,137,608 27 4,694,728
5,321,094 28 4,690,726
5,504,580 29 4,686,724
5,688,066 30 4,682,722
5,871,552 31 4,678,720
6,055,038 32 4,674,718
6,238,524 33 4,670,716
6,422,010 34 4,666,714
6,605,496 35 4,662,712
6,788,982 36 4,658,710
6,972,468 37 4,654,708
7,155,954 38 4,650,706
7,339,440 39 4,646,704
7,522,926 40 4,642,702
7,706,412 41 4,638,700
7,889,898 42 4,634,698
8,073,384 43 4,630,696
8,256,870 44 4,626,694
8,440,356 45 4,622,692
8,623,842 46 4,618,690
8,807,328 47 4,614,688
8,990,814 48 4,610,686
9,174,300 49 4,606,684
9,357,786 50 4,602,682
9,541,272 51 4,598,680
9,724,758 52 4,594,678
9,908,244 53 4,590,676
10,091,730 54 4,586,674
10,275,216 55 4,582,672
10,458,702 56 4,578,670
10,642,188 57 4,574,668
10,825,674 58 4,570,666
11,009,160 59 4,566,664
11,192,646 60 4,562,662
11,376,132 61 4,558,660
11,559,618 62 4,554,658
11,743,104 63 4,550,656
11,926,590 64 4,546,654
12,110,076 65 4,542,652
12,293,562 66 4,538,650
12,477,048 67 4,534,648
12,660,534 68 4,530,646
12,844,020 69 4,526,644
13,027,506 70 4,522,642
13,210,992 71 4,518,640
13,394,478 72 4,514,638
13,577,964 73 4,510,636
13,761,450 74 4,506,634
13,944,936 75 4,502,632
14,128,422 76 4,498,630
14,311,908 77 4,494,628
14,495,394 78 4,490,626
14,678,880 79 4,486,624
14,862,366 80 4,482,622
15,045,852 81 4,478,620
15,229,338 82 4,474,618
15,412,824 83 4,470,616
15,596,310 84 4,466,614
15,779,796 85 4,462,612
15,963,282 86 4,458,610
16,146,768 87 4,454,608
16,330,254 88 4,450,606
16,513,740 89 4,446,604
16,697,226 90 4,442,602
16,880,712 91 4,438,600
17,064,198 92 4,434,598
17,247,684 93 4,430,596
17,431,170 94 4,426,594
17,614,656 95 4,422,592
17,798,142 96 4,418,590
17,981,628 97 4,414,588
18,165,114 98 4,410,586
18,348,600 99 4,406,584
18,532,086 100 4,402,582
18,715,572 101 4,398,580
18,899,058 102 4,394,578
19,082,544 103 4,390,576
19,266,030 104 4,386,574
19,449,516 105 4,382,572
19,633,002 106 4,378,570
19,816,488 107 4,374,568
19,999,974 108 4,370,566
20,183,460 109 4,366,564
20,366,946 110 4,362,562
20,550,432 111 4,358,560
20,733,918 112 4,354,558
20,917,404 113 4,350,556
21,100,890 114 4,346,554
21,284,376 115 4,342,552
21,467,862 116 4,338,550
21,651,348 117 4,334,548
21,834,834 118 4,330,546
22,018,320 119 4,326,544
OS
2,201,838 ANUAL
183,486 MENSUAL
DEPRECIACION ANUAL METODO DE LINEA RECTA
ACUMULADA AÑO VALOR EN LIBROS
0 (10/55*4802782)
4,003,342 1 (10/55*4802782)
3,603,008 2 (9/55*4802782)
3,202,674 3 (8/55*4802782)
2,802,340 4 (7/55*4802782)
2,402,005 5 (6/55*4802782)
2,001,671 6 (5/55*4802782)
1,601,337 7 (4/55*4802782)
1,201,003 8 (3/55*4802782)
800,668 9 (2/55*4802782)
400,334 10 (1/55*4802782)
480,278
RECTA
DEPRECIACION ACUMULADA
480,278 480,278
480,278 960,556
480,278 1,440,834
480,278 1,921,112
480,278 2,401,390
480,278 2,881,668
480,278 3,361,946
480,278 3,842,224
480,278 4,322,502
480,278 4,802,780
4,002
NEA RECTA
DEPRECIACION ACUMULADA
4,002 4,002
4,002 8,004
4,002 12,006
4,002 16,008
4,002 20,010
4,002 24,012
4,002 28,014
4,002 32,016
4,002 36,018
4,002 40,020
4,002 44,022
4,002 48,024
4,002 52,026
4,002 56,028
4,002 60,030
4,002 64,032
4,002 68,034
4,002 72,036
4,002 76,038
4,002 80,040
4,002 84,042
4,002 88,044
4,002 92,046
4,002 96,048
4,002 100,050
4,002 104,052
4,002 108,054
4,002 112,056
4,002 116,058
4,002 120,060
4,002 124,062
4,002 128,064
4,002 132,066
4,002 136,068
4,002 140,070
4,002 144,072
4,002 148,074
4,002 152,076
4,002 156,078
4,002 160,080
4,002 164,082
4,002 168,084
4,002 172,086
4,002 176,088
4,002 180,090
4,002 184,092
4,002 188,094
4,002 192,096
4,002 196,098
4,002 200,100
4,002 204,102
4,002 208,104
4,002 212,106
4,002 216,108
4,002 220,110
4,002 224,112
4,002 228,114
4,002 232,116
4,002 236,118
4,002 240,120
4,002 244,122
4,002 248,124
4,002 252,126
4,002 256,128
4,002 260,130
4,002 264,132
4,002 268,134
4,002 272,136
4,002 276,138
4,002 280,140
4,002 284,142
4,002 288,144
4,002 292,146
4,002 296,148
4,002 300,150
4,002 304,152
4,002 308,154
4,002 312,156
4,002 316,158
4,002 320,160
4,002 324,162
4,002 328,164
4,002 332,166
4,002 336,168
4,002 340,170
4,002 344,172
4,002 348,174
4,002 352,176
4,002 356,178
4,002 360,180
4,002 364,182
4,002 368,184
4,002 372,186
4,002 376,188
4,002 380,190
4,002 384,192
4,002 388,194
4,002 392,196
4,002 396,198
4,002 400,200
4,002 404,202
4,002 408,204
4,002 412,206
4,002 416,208
4,002 420,210
4,002 424,212
4,002 428,214
4,002 432,216
4,002 436,218
4,002 440,220
4,002 444,222
4,002 448,224
4,002 452,226
4,002 456,228
4,002 460,230
4,002 464,232
4,002 468,234
4,002 472,236
4,002 476,238
480,278
4,002
RECTA
DEPRECIACION ACUMULADA
4,802,782
4,802,782 873,233
4,802,782 785,910
4,802,782 698,586
4,802,782 611,263
4,802,782 523,940
4,802,782 436,617
4,802,782 349,293
4,802,782 261,970
4,802,782 174,647
4,802,782 87,323