Depreciación de Maquinaria: Métodos y Cálculos
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kattycardona15Depreciación de Maquinaria: Métodos y Cálculos
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kattycardona15Common questions
Con tecnología de IADepreciation using the production method is found by determining the depreciation per production unit. Using a depreciable base of $45,000 divided by estimated total units (180,000), the rate is $0.25 per unit. For 1995, operating units are 4,400, leading to a depreciation of $0.25 * 4,400 = $1,100. In 1996, with 12,800 units, depreciation is $0.25 * 12,800 = $3,200, and the total accumulated depreciation by the end of 1996 is $1,100 + $3,200 = $4,300 .
The hours of use depreciation is calculated by multiplying the number of operation hours by the hourly depreciation rate. The rate is determined by dividing the depreciable base ($45,000) by the total estimated operating hours (90,000), resulting in $0.50 per hour. For 1995, depreciation is $0.50 * 2,200 = $1,100. For 1996, depreciation is $0.50 * 6,250 = $3,125, leading to a total accumulated depreciation of $1,100 + $3,125 = $4,225 by the end of 1996 .
For the diminishing balance method with a 30% rate, the depreciation for 1995 on the initial $45,750 base is $45,750 * 30% = $13,725. However, due to mid-year usage, it's $13,725 * (6/12) = $6,862.5. In 1996, the remaining balance is $45,750 - $6,862.5 = $38,887.5 and depreciation is $38,887.5 * 30% = $11,666.25. The accumulated depreciation for 1996 totals $6,862.5 + $11,666.25 = $18,528.75 .
The sum-of-years-digits (SYD) method uses the formula SYD = n(n+1)/2 where n is the useful life (7.5 years, rounded). Thus, SYD = (7.5 * 8)/2 = 30. For 1995, with a factor of 7.5/30 and a base of $45,000, depreciation is $11,250. For 1996, factor is 6.5/30, giving depreciation of $9,750. By 1996's end, accumulated depreciation is $11,250 + $9,750 = $21,000 .
The depreciation using the straight-line method is calculated by dividing the depreciable base of the machine by its useful life. The depreciable base is the initial cost ($42,000 + $1,710 + $2,040 = $45,750) minus the residual value ($750), so $45,000. The useful life is 7.5 years. Therefore, annual depreciation is $45,000 / 7.5 = $6,000. For 1995, accumulated depreciation is $6,000 * (6/12) = $3,000 because the operation started mid-year. For 1996, total accumulated depreciation is $3,000 + $6,000 = $9,000 .