{"id":251,"date":"2026-06-22T17:32:39","date_gmt":"2026-06-22T23:32:39","guid":{"rendered":"https:\/\/contathink.com.mx\/?p=251"},"modified":"2026-07-07T16:55:09","modified_gmt":"2026-07-07T22:55:09","slug":"metodos-para-el-calculo-de-la-depreciacion","status":"publish","type":"post","link":"https:\/\/contathink.com.mx\/?p=251","title":{"rendered":"Tipos de depreciaci\u00f3n"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Para calcular la depreciaci\u00f3n de cada activo es necesario conocer algunos m\u00e9todos que se pueden implementar dependiendo de las necesidades de la empresa. De esto va a depender ciertos factores como el numero de unidades producidas, tiempo de uso, o bien, desgaste por el tiempo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Antes que nada, veamos algunos conceptos b\u00e1sicos que nos ayudaran a comprender cada uno de los m\u00e9todos de depreciaci\u00f3n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Costo de adquisici\u00f3n: <\/strong>Monto pagado en efectivo por la compra de un activo<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Monto depreciable: <\/strong>Calculo del valor del activo por concepto de uso.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Valor residual:<\/strong> Valor final de un activo despu\u00e9s de su vida \u00fatil,\u201d desecho\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Vida \u00fatil:<\/strong> Es la cantidad de tiempo en la que una maquina puede funcionar al momento de ponerla en operaci\u00f3n, puede ser un bien mueble o inmueble.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">NOTA: Para fines pr\u00e1cticos calcularemos la depreciaci\u00f3n anual en cada caso en vez de calcularla mensual<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Entendiendo esto vamos a ver algunos m\u00e9todos m\u00e1s conocidos para calcular la depreciaci\u00f3n de esos activos.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">M\u00e9todo de l\u00ednea recta<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">El m\u00e9todo de l\u00ednea recta es el mas utilizado dentro de las organizaciones, siendo que es el m\u00e1s vers\u00e1til y sencillo de calcular, ya que el c\u00e1lculo de la depreciaci\u00f3n mensual va a ser el mismo durante toda la vida \u00fatil del activo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a>Se calcula la depreciaci\u00f3n de un equipo de transporte con un valor total de $500,000.00 y su valor residual ser\u00e1 de $50,000.00.<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para calcular la depreciaci\u00f3n tendremos que utilizar la siguiente formula.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"92\" height=\"39\" src=\"https:\/\/contathink.com.mx\/wp-content\/uploads\/2026\/06\/image-28.png\" alt=\"\" class=\"wp-image-253\" style=\"width:92px;height:39px\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">D=DEPRECIACION &nbsp;&nbsp;CA=COSTO DE ADQUISICI\u00d3N&nbsp;&nbsp; VR=VALOR RESIDUAL &nbsp;&nbsp;VU=VIDA UTIL<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">DATOS<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D=?&nbsp;&nbsp;&nbsp;&nbsp; CA=500,000&nbsp;&nbsp;&nbsp; VR=50,000&nbsp;&nbsp; VU=5&nbsp;&nbsp; &nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"70\" height=\"30\" src=\"https:\/\/contathink.com.mx\/wp-content\/uploads\/2026\/06\/image-29.png\" alt=\"\" class=\"wp-image-254\" style=\"width:70px;height:30px\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"120\" height=\"30\" src=\"https:\/\/contathink.com.mx\/wp-content\/uploads\/2026\/06\/image-31.png\" alt=\"\" class=\"wp-image-255\" style=\"width:120px;height:30px\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"72\" height=\"30\" src=\"https:\/\/contathink.com.mx\/wp-content\/uploads\/2026\/06\/image-30.png\" alt=\"\" class=\"wp-image-256\" style=\"width:72px;height:30px\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"77\" height=\"22\" src=\"https:\/\/contathink.com.mx\/wp-content\/uploads\/2026\/06\/image-32.png\" alt=\"\" class=\"wp-image-257\" style=\"width:77px;height:22px\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td><strong>CONCEPTO<\/strong><\/td><td><strong>PARCIAL<\/strong><\/td><td><strong>DEBE<\/strong><\/td><td><strong>HABER<\/strong><\/td><\/tr><tr><td><strong>GASTOS DE ADMINISTRACION<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 90,000.00<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>DEPRECIACIONES<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 90,000.00<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>DEPRECIACION ACUMULADA DE EQUIPO DE TRANSPORTE<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 90,000.00<\/strong><\/td><\/tr><tr><td colspan=\"2\"><strong>TOTAL<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 90,000.00<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 90,000.00<\/strong><\/td><\/tr><tr><td colspan=\"4\"><strong>REGISTRO DE LA DEPRECIACION DEL EQUIPO DE TRANSPORTE<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">M\u00e9todo de cargo decreciente<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Este m\u00e9todo es poco convencional y no suele usarse mucho, ya que el c\u00e1lculo va variando, dependiendo de los a\u00f1os que ya hayan transcurrido. Este m\u00e9todo suele utilizarse principalmente para acelerar la depreciaci\u00f3n dentro de los primeros a\u00f1os de la maquinaria comprada por la entidad.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se calcula la depreciaci\u00f3n de un equipo de transporte con un valor total de $500,000.00 y su valor residual ser\u00e1 de $50,000.00.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para calcular la depreciaci\u00f3n decreciente tenemos que multiplicar la tasa de depreciaci\u00f3n por 2, es decir, si la depreciaci\u00f3n normalmente es de un 5%, le aplicamos una tasa del 10%, o si se maneja una tasa del 25%, se le aplica un 50% sobre el valor actual del activo, haciendo que el valor de la depreciaci\u00f3n cada a\u00f1o disminuya.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A continuaci\u00f3n, te mostrare una tabla reflejando los montos depreciables<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td><strong>A\u00d1OS<\/strong><\/td><td><strong>TASA DE DEPRECIACION<\/strong><\/td><td><strong>VALOR EN LIBROS<\/strong><\/td><td><strong>DEPRECIACION ANUAL<\/strong><\/td><td><strong>DEPRECIACION ACUMULADA<\/strong><\/td><td><strong>VALOR EN LIBROS<\/strong><\/td><\/tr><tr><td><strong>0<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 450,000.00<\/strong><\/td><\/tr><tr><td><strong>1<\/strong><\/td><td><strong>50%<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 450,000.00<\/strong><\/td><td><strong>\u00a0$\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0225,000.00<\/strong><\/td><td><strong>\u00a0$\u00a0    225,000.00<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 225,000.00<\/strong><\/td><\/tr><tr><td><strong>2<\/strong><\/td><td><strong>50%<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 225,000.00<\/strong><\/td><td><strong>\u00a0$\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0112,500.00<\/strong><\/td><td><strong>\u00a0$\u00a0\u00a0\u00a0\u00a0\u00a0337,500.00<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 112,500.00<\/strong><\/td><\/tr><tr><td><strong>3<\/strong><\/td><td><strong>50%<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 112,500.00<\/strong><\/td><td><strong>\u00a0$\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 56,250.00<\/strong><\/td><td><strong>\u00a0$\u00a0\u00a0\u00a0\u00a0\u00a0393,750.00<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 56,250.00<\/strong><\/td><\/tr><tr><td><strong>4<\/strong><\/td><td><strong>50%<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 56,250.00<\/strong><\/td><td><strong>\u00a0$\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a028,125.00<\/strong><\/td><td><strong>\u00a0$\u00a0\u00a0\u00a0\u00a0 421,875.00<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 28,125.00<\/strong><\/td><\/tr><tr><td><strong>5<\/strong><\/td><td><strong>50%<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 28,125.00<\/strong><\/td><td><strong>\u00a0$\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a014,062.50<\/strong><\/td><td><strong>\u00a0$\u00a0\u00a0\u00a0\u00a0\u00a0435,937.50<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 14,062.50<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">FORMULA&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; D=DEPRECIACION&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; VL=VALOR EN LIBROS&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; TD= TASA DE DEPRECIACION<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"87\" height=\"22\" src=\"https:\/\/contathink.com.mx\/wp-content\/uploads\/2026\/06\/image-33.png\" alt=\"\" class=\"wp-image-258\" style=\"width:87px;height:22px\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">A\u00d1O 1<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"136\" height=\"22\" src=\"https:\/\/contathink.com.mx\/wp-content\/uploads\/2026\/06\/image-34.png\" alt=\"\" class=\"wp-image-259\" style=\"width:136px;height:22px\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"89\" height=\"22\" src=\"https:\/\/contathink.com.mx\/wp-content\/uploads\/2026\/06\/image-35.png\" alt=\"\" class=\"wp-image-260\" style=\"width:89px;height:22px\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td><strong>CONCEPTO<\/strong><\/td><td><strong>PARCIAL<\/strong><\/td><td><strong>DEBE<\/strong><\/td><td><strong>HABER<\/strong><\/td><\/tr><tr><td><strong>GASTOS DE ADMINISTRACION<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 225,000.00<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>DEPRECIACIONES<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 225,000.00<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>DEPRECIACION ACUMULADA DEL EQUIPO DE TRANSPORTE<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 225,000.00<\/strong><\/td><\/tr><tr><td colspan=\"2\"><strong>TOTAL<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 225,000.00<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 225,000.00<\/strong><\/td><\/tr><tr><td colspan=\"4\"><strong>REGISTRO DEL PRIMER A\u00d1O DE DEPRECIACION DEL EQUIPO DE TRANSPORTE<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">A\u00d1O 2<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"136\" height=\"22\" src=\"https:\/\/contathink.com.mx\/wp-content\/uploads\/2026\/06\/image-36.png\" alt=\"\" class=\"wp-image-261\" style=\"width:136px;height:22px\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"89\" height=\"22\" src=\"https:\/\/contathink.com.mx\/wp-content\/uploads\/2026\/06\/image-37.png\" alt=\"\" class=\"wp-image-262\" style=\"width:89px;height:22px\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td><strong>CONCEPTO<\/strong><\/td><td><strong>PARCIAL<\/strong><\/td><td><strong>DEBE<\/strong><\/td><td><strong>HABER<\/strong><\/td><\/tr><tr><td><strong>GASTOS DE ADMINISTRACION<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 112,500.00<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>DEPRECIACIONES<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 112,500.00<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>DEPRECIACION ACUMULADA DE EQUIPO DE TRANSPORTE<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 112,500.00<\/strong><\/td><\/tr><tr><td colspan=\"2\"><strong>TOTAL<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 112,500.00<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 112,500.00<\/strong><\/td><\/tr><tr><td colspan=\"4\"><strong>REGISTRO DEL SEGUNDO A\u00d1O DE DEPRECIACION DEL EQUIPO DE TRANSPORTE<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">A\u00d1O 3<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"136\" height=\"22\" src=\"https:\/\/contathink.com.mx\/wp-content\/uploads\/2026\/06\/image-38.png\" alt=\"\" class=\"wp-image-263\" style=\"width:136px;height:22px\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"80\" height=\"22\" src=\"https:\/\/contathink.com.mx\/wp-content\/uploads\/2026\/06\/image-40.png\" alt=\"\" class=\"wp-image-265\" style=\"width:80px;height:22px\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td><strong>CONCEPTO<\/strong><\/td><td><strong>PARCIAL<\/strong><\/td><td><strong>DEBE<\/strong><\/td><td><strong>HABER<\/strong><\/td><\/tr><tr><td><strong>GASTOS DE ADMINISTRACION<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 56,250.00<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>DEPRECIACIONES<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 56,250.00<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>DEPRECIACION ACUMULADA DEL EQUIPO DE TRANSPORTE<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 56,250.00<\/strong><\/td><\/tr><tr><td colspan=\"2\"><strong>TOTAL<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 56,250.00<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 56,250.00<\/strong><\/td><\/tr><tr><td colspan=\"4\"><strong>REGISTRO DEL TERCER A\u00d1O DE DEPRECIACION DEL EQUIPO DE TRANSPORTE<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">A\u00d1O 4<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"127\" height=\"22\" src=\"https:\/\/contathink.com.mx\/wp-content\/uploads\/2026\/06\/image-39.png\" alt=\"\" class=\"wp-image-264\" style=\"width:127px;height:22px\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"80\" height=\"22\" src=\"https:\/\/contathink.com.mx\/wp-content\/uploads\/2026\/06\/image-41.png\" alt=\"\" class=\"wp-image-266\" style=\"width:80px;height:22px\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td><strong>CONCEPTO<\/strong><\/td><td><strong>PARCIAL<\/strong><\/td><td><strong>DEBE<\/strong><\/td><td><strong>HABER<\/strong><\/td><\/tr><tr><td><strong>GASTOS DE ADMINISTRACION<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 28,125.00<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>DEPRECIACIONES<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 28,125.00<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>DEPRECIACION ACUMULADA DEL EQUIPO DE TRANSPORTE<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 28,125.00<\/strong><\/td><\/tr><tr><td colspan=\"2\"><strong>TOTAL<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 28,125.00<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 28,125.00<\/strong><\/td><\/tr><tr><td colspan=\"4\"><strong>REGISTRO DEL CUARTO A\u00d1O DE DEPRECIACION DEL EQUIPO DE TRANSPORTE<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><em>A\u00d1O 5<\/em><\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"127\" height=\"22\" src=\"https:\/\/contathink.com.mx\/wp-content\/uploads\/2026\/06\/image-42.png\" alt=\"\" class=\"wp-image-267\" style=\"width:127px;height:22px\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"92\" height=\"22\" src=\"https:\/\/contathink.com.mx\/wp-content\/uploads\/2026\/06\/image-43.png\" alt=\"\" class=\"wp-image-268\" style=\"width:92px;height:22px\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td><strong>CONCEPTO<\/strong><\/td><td><strong>PARCIAL<\/strong><\/td><td><strong>DEBE<\/strong><\/td><td><strong>HABER<\/strong><\/td><\/tr><tr><td><strong>GASTOS DE ADMINISTRACION<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 14,062.50<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>DEPRECIACIONES<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 14,062.50<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>DEPRECIACION ACUMULADA DEL EQUIPO DE TRANSPORTE<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 14,062.50<\/strong><\/td><\/tr><tr><td colspan=\"2\"><strong>TOTAL<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 14,062.50<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 14,062.50<\/strong><\/td><\/tr><tr><td colspan=\"4\"><strong>REGISTRO DEL QUINTO A\u00d1O DE DEPRECIACION DEL EQUIPO DE TRANSPORTE<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">M\u00e9todo de unidades producidas<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Es m\u00e9todo suele utilizarse en las fabricas para calcular cualquier maquinaria \u00f3 equipo, dependiendo de las unidades producidas durante cada periodo<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se calcula la depreciaci\u00f3n de un equipo de transporte con un valor total de $500,000.00 y su valor residual ser\u00e1 de $50,000.00, a continuaci\u00f3n, se muestra la tabla de los kil\u00f3metros recorridos que tiene el cami\u00f3n de carga.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td colspan=\"2\"><strong>KIL\u00d3METROS RECORRIDOS<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>A\u00d1OS<\/strong><strong><\/strong><\/td><td><strong>KM<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>1<\/strong><strong><\/strong><\/td><td><strong>55,000<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>2<\/strong><strong><\/strong><\/td><td><strong>80,000<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>3<\/strong><strong><\/strong><\/td><td><strong>75,000<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>4<\/strong><strong><\/strong><\/td><td><strong>130,000<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>5<\/strong><strong><\/strong><\/td><td><strong>50,000<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>TOTAL<\/strong><strong><\/strong><\/td><td><strong>390,000<\/strong><strong><\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Para calcular la depreciaci\u00f3n tendremos que utilizar la siguiente formula, en este caso la vida \u00fatil estar\u00e1 medida en km recorridos y no en a\u00f1os como en el caso de m\u00e9todo lineal.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"102\" height=\"39\" src=\"https:\/\/contathink.com.mx\/wp-content\/uploads\/2026\/06\/image-44.png\" alt=\"\" class=\"wp-image-269\" style=\"width:102px;height:39px\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">FD=FACTOR DE DEPRECIACION &nbsp;&nbsp;CA=COSTO DE ADQUISICI\u00d3N&nbsp;&nbsp; VR=VALOR RESIDUAL &nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VU=VIDA UTIL<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">DATOS<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">FD=?&nbsp;&nbsp;&nbsp;&nbsp; CA=500,000&nbsp;&nbsp;&nbsp; VR=50,000&nbsp;&nbsp; VU=390,000&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"80\" height=\"30\" src=\"https:\/\/contathink.com.mx\/wp-content\/uploads\/2026\/06\/image-45.png\" alt=\"\" class=\"wp-image-270\" style=\"width:80px;height:30px\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"130\" height=\"30\" src=\"https:\/\/contathink.com.mx\/wp-content\/uploads\/2026\/06\/image-46.png\" alt=\"\" class=\"wp-image-271\" style=\"width:130px;height:30px\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"82\" height=\"30\" src=\"https:\/\/contathink.com.mx\/wp-content\/uploads\/2026\/06\/image-47.png\" alt=\"\" class=\"wp-image-272\" style=\"width:82px;height:30px\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"90\" height=\"22\" src=\"https:\/\/contathink.com.mx\/wp-content\/uploads\/2026\/06\/image-48.png\" alt=\"\" class=\"wp-image-273\" style=\"width:90px;height:22px\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Ya que tenemos el factor de depreciaci\u00f3n procederemos a multiplicarlo por los kil\u00f3metros que se recorrieron en cada a\u00f1o.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td><strong>A\u00d1OS<\/strong><strong><\/strong><\/td><td><strong>KM<\/strong><strong><\/strong><\/td><td><strong>FACTOR DE DEPRECIACION<\/strong><\/td><td><strong>MONTO DEPRECIABLE<\/strong><\/td><\/tr><tr><td><strong>1<\/strong><strong><\/strong><\/td><td><strong>55000<\/strong><strong><\/strong><\/td><td><strong>1.1538<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 63,461.54<\/strong><\/td><\/tr><tr><td><strong>2<\/strong><strong><\/strong><\/td><td><strong>80000<\/strong><strong><\/strong><\/td><td><strong>1.1538<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 92,307.69<\/strong><\/td><\/tr><tr><td><strong>3<\/strong><strong><\/strong><\/td><td><strong>75000<\/strong><strong><\/strong><\/td><td><strong>1.1538<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 86,538.46<\/strong><\/td><\/tr><tr><td><strong>4<\/strong><strong><\/strong><\/td><td><strong>130000<\/strong><strong><\/strong><\/td><td><strong>1.1538<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 150,000.00<\/strong><\/td><\/tr><tr><td><strong>5<\/strong><strong><\/strong><\/td><td><strong>50000<\/strong><strong><\/strong><\/td><td><strong>1.1538<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 57,692.31<\/strong><\/td><\/tr><tr><td><strong>TOTAL<\/strong><strong><\/strong><\/td><td><strong>390000<\/strong><strong><\/strong><\/td><td><strong>1.1538<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 450,000.00<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td><strong>CONCEPTO<\/strong><\/td><td><strong>PARCIAL<\/strong><\/td><td><strong>DEBE<\/strong><\/td><td><strong>HABER<\/strong><\/td><\/tr><tr><td><strong>GASTOS DE ADMINISTRACION<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 63,461.54<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>DEPRECIACIONES<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 63,461.54<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>DEPRECIACION ACUMULADA DEL EQUIPO DE TRANSPORTE<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 63,461.54<\/strong><\/td><\/tr><tr><td colspan=\"2\"><strong>TOTAL<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 63,461.54<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 63,461.54<\/strong><\/td><\/tr><tr><td colspan=\"4\"><strong>REGISTRO DEL PRIMER A\u00d1O DE DEPRECIACION DEL EQUIPO DE TRANSPORTE<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td><strong>CONCEPTO<\/strong><\/td><td><strong>PARCIAL<\/strong><\/td><td><strong>DEBE<\/strong><\/td><td><strong>HABER<\/strong><\/td><\/tr><tr><td><strong>GASTOS DE ADMINISTRACION<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 92,307.69<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>DEPRECIACIONES<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 92,307.69<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>DEPRECIACION ACUMULADA DEL EQUIPO DE TRANSPORTE<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 92,307.69<\/strong><\/td><\/tr><tr><td colspan=\"2\"><strong>TOTAL<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 92,307.69<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 92,307.69<\/strong><\/td><\/tr><tr><td colspan=\"4\"><strong>REGISTRO DEL SEGUNDO A\u00d1O DE DEPRECIACION DEL EQUIPO DE TRANSPORTE<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td><strong>CONCEPTO<\/strong><\/td><td><strong>PARCIAL<\/strong><\/td><td><strong>DEBE<\/strong><\/td><td><strong>HABER<\/strong><\/td><\/tr><tr><td><strong>GASTOS DE ADMINISTRACION<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 86,538.46<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>DEPRECIACIONES<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 86,538.46<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>DEPRECIACION ACUMULADA DEL EQUIPO DE TRANSPORTE<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 86,538.46<\/strong><\/td><\/tr><tr><td colspan=\"2\"><strong>TOTAL<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 86,538.46<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 86,538.46<\/strong><\/td><\/tr><tr><td colspan=\"4\"><strong>REGISTRO DEL TERCER A\u00d1O DE DEPRECIACION DEL EQUIPO DE TRANSPORTE<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td><strong>CONCEPTO<\/strong><\/td><td><strong>PARCIAL<\/strong><\/td><td colspan=\"2\"><strong>DEBE<\/strong><\/td><td><strong>HABER<\/strong><\/td><\/tr><tr><td><strong>GASTOS DE ADMINISTRACION<\/strong><\/td><td colspan=\"2\"><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 150,000.00<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>DEPRECIACIONES<\/strong><\/td><td colspan=\"2\"><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 150,000.00<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>DEPRECIACION ACUMULADA DE EQUIPO DE TRANSPORTE<\/strong><\/td><td colspan=\"2\"><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 150,000.00<\/strong><\/td><\/tr><tr><td colspan=\"3\"><strong>TOTAL<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 150,000.00<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 150,000.00<\/strong><\/td><\/tr><tr><td colspan=\"5\"><strong>REGISTRO DEL CUARTO A\u00d1O DE DEPRECIACION DEL EQUIPO DE TRANSPORTE<\/strong><\/td><\/tr><tr><td><\/td><td><\/td><td><\/td><td><\/td><td><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td><strong>CONCEPTO<\/strong><\/td><td><strong>PARCIAL<\/strong><\/td><td><strong>DEBE<\/strong><\/td><td><strong>HABER<\/strong><\/td><\/tr><tr><td><strong>GASTOS DE ADMINISTRACION<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 57,692.31<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>DEPRECIACIONES<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 57,692.31<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>DEPRECIACION ACUMULADADEL EQUIPO DE TRANSPORTE<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 57,692.31<\/strong><\/td><\/tr><tr><td colspan=\"2\"><strong>TOTAL<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 57,692.31<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 57,692.31<\/strong><\/td><\/tr><tr><td colspan=\"4\"><strong>REGISTRO DEL PRIMER A\u00d1O DE DEPRECIACION DEL EQUIPO DE TRANSPORTE<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Para calcular la depreciaci\u00f3n de cada activo es necesario conocer algunos m\u00e9todos que se pueden implementar dependiendo de las necesidades de la empresa. De esto va a depender ciertos factores como el numero de unidades producidas, tiempo de uso, o bien, desgaste por el tiempo. Antes que nada, veamos algunos conceptos b\u00e1sicos que nos ayudaran [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-251","post","type-post","status-publish","format-standard","hentry","category-curso-de-contabilidad-gratis"],"_links":{"self":[{"href":"https:\/\/contathink.com.mx\/index.php?rest_route=\/wp\/v2\/posts\/251","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/contathink.com.mx\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/contathink.com.mx\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/contathink.com.mx\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/contathink.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=251"}],"version-history":[{"count":2,"href":"https:\/\/contathink.com.mx\/index.php?rest_route=\/wp\/v2\/posts\/251\/revisions"}],"predecessor-version":[{"id":381,"href":"https:\/\/contathink.com.mx\/index.php?rest_route=\/wp\/v2\/posts\/251\/revisions\/381"}],"wp:attachment":[{"href":"https:\/\/contathink.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=251"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contathink.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=251"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contathink.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=251"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}