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DEPRECIACIONES Y VALOR RESIDUAL

CONCEPTO MONTO VIDA DEPRECIACION VALOR$US UTIL AO 1-5 RESIDUAL LIBRO

Terreno 180,000 20 9,000 135,000Infraestructura 50,000 10 5,000 25,000

Equipamiento 20,000 5 4,000 0

mobiliario 20,000 5 4,000 0

Otros 0

TOTAL 270,000 22,000 160,000

DIFERENCIA: -1,000(OTROS INRESOS!

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VALOR

RESIDUAL MERCADO

126,00025,000

4,000

4,000

0

15",000

$#

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CASO %

SOLUCION:

AO 0 1 2 & 'PRODUCCIN BASE (U)*+! 10,000 11,000 12,000 12,000PRODUCCIN (U)*+! 10,000 11,000 12,000 12,000

PRECIO 21'7 $US.UNID -105&/C *3 %0,000 $# 5&%5/C4 %00 $US.UNID &&&/D* V) (/! 00/

VAN 000TIR 1'00/RBC 100

FLU8O DE CA8A

1 INRESOS 21',71% 2&6,1%" 257,661 257,66111 !entas 214,"18 236,189 25",661 25",661

12 Otros in#resos

2 COSTOS 1%2,000 1"0,000 1"%,000 1"%,00021 $ostos %e operaci&n 160,000 168,000 1"6,000 1"6,000

22 'epreciaciones 22,000 22,000 22,000 22,000

& UTILIDAD RAVABLE (1-2! &2,71% '6,1%" 5",661 5",661

' IUE (25/ + &! %,17" 11,5'7 1',"15 1',"15

- , , , ,

'epreciaciones ()* , , , ,!alor resi%ual %e libro ()*

+ecup $apital %e trabao ()*

In-ersi&n .$TI!O/ (* 2"0,000$apital %e trabao (* , , ,

FLU8O NETO -&02,000 '',"&% 55,0'2 66,7'6 66,7'6

VAN 000 TASA DE ACTUALIZACI 1'/ 1'00/

RBC 100

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512,00012,000

256,66125",661

1,000

1"%,0001"6,000

22,000

5%,661

1',665

,

,160,00035,200

261,1"6

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CENTRO EMPRESARIAL LATINOAMERICANO (CEMLA!

PLAN DE PAOS

M) 9; P*) (A! &2,000 &2,000 &2,000 &2,000 &2,000I) (I! 16,000 12,%00 ",600 6,'00 &,200T< ># (A?I! 0 '%,000 '',%00 '1,600 &%,'00 &5,200

P*+ +>* A@DT*9A*=>*)

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6/7

AO 6 AO 7 AO % AO " AO 10

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

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