Depreciación Udo.pptx - Depreciación M.A Luis Fernando...

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Depreciación M.A. Luis Fernando Espinoza Audelo
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Introducción Comprar algo que jamás haya sido utilizado, se debe desembolsar una cantidad mayor de dinero. Los equipos y bienes se desgastan al utilizarlos. Dejan de funcionar correctamente Disminuye su rendimiento Presentan fallas Al Final de la vida útil vendemos el bien, a un precio que el dueño o administrador cree que es justo en ese momento de la venta, por tal razón existe la depreciación contable
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Concepto de depreciación Es el reconocimiento racional y sistemático del costo de los bienes, distribuido durante su vida útil estimada, con el fin de obtener los recursos necesarios para la reposición de los bienes, de manera que se conserve la capacidad operativa o productiva del ente público.
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Causas de depreciación Desgaste por uso Deterioro físico (terremotos, incendios, inundaciones, entre otros) Tecnologías obsoletas Agotamiento de su contenido
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La depreciación indica el monto del costo o gasto, que corresponde a cada periodo.
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  • Spring '17
  • xxx
  • Vida, Gasto, Recta, Fernando Espinoza, depreciación contable

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