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M. POSTERIOR
1. COSTO - DEPRE-DETERIORO
2. COSTO-DEPRE-VAL/DESVAL
22-Jul compra PVP 130,000
10 pantalones 100,000 1,000,000
flete 120,000
seguro 50,000
descargue 20,000 1,140,000
Dcto 50,000
COSTO 114,000
CALCULO DETERIOR
COSTO 114,000
VNR 98,000 10 980,000
DETERIORO 16,000 10 160,000
INVENTARIOS 1,140,000
DETERIORO - 160,000
NETO 980,000
RECUPERACION DETERIORO
FISCAL NIIF
VENTAS 1,000,000 1,000,000
COSTO V 700,000 700,000
U. BRUTA 300,000 300,000
GASTO - 160,000
BASE TX 300,000 140,000
TX RENTA 34 102,000 47,600
2,017
COD DEBE HABER
5404 47,600 -
1710 54,400
2404 102,000
FISCAL NIIF
VENTAS 1,000,000 1,000,000
COSTO V 700,000 700,000
U. BRUTA 300,000 300,000
GASTO 160,000 -
BASE TX 140,000 300,000
TX RENTA 34 47,600 102,000
2,017
COD DEBE HABER
5404 102,000 -
2710 54,400
2404 47,600
MAQUINARIA
COSTO 100,000,000 PRESUPUESTO REHABILITACION
iva 19% 19,000,000 mano obra 1,000,000
FLETE 3,000,000 manteriales 3,000,000
SEGURO 500,000 otro 1,000,000
BODEGAJE 350,000 TOTAL 5,000,000
HONO-INSTA 1,500,000 vf 8,811,708
REHABILITACION 6,584,621 60 vp 6% 6,584,621
VIDA UTIL 5
TASA DESCUENTO 12% 130,934,621
TOTAL COSTO MAQUINARIA
medicion inicial 22-Jul
AO AO AO AO
1 2 3 4
ENTRADAS $ 120,000,000 104,000,000 112,000,000 121,000,000
SALIDAS $ 102,000,000 94,000,000 107,000,000 100,000,000
FNE 18,000,000 10,000,000 5,000,000 21,000,000
haber
12,593,462
haber
50,341,159
TASA VR DE USO
12% 40,948,148