Cuota mensual 10,000.

00

Deposito garantia 10,000.00 a un mes pagaderos al inicio de cada m

Contrato 6 años
Entrega 5 años
Penalidad 2 meses de arrendamiento 20,000.00 previo aviso 5 meses de anticipacion

interes 8% anual

Formula del valor presente

FVP Cfo1 +
(1+i)n

RESOLUCION DE CASOS DE ARRENDAMIENTO

cuotas mensuales 10,000.00

tasa interes 8% 0.0066667
tiempo 5 años 60
penalidad 20,000.00

PERIODOS CUOTA
1 10,000.00
2 10,000.00
3 10,000.00
4 10,000.00
5 10,000.00
6 10,000.00
7 10,000.00
8 10,000.00
9 10,000.00
10 10,000.00
11 10,000.00
12 10,000.00
13 10,000.00
14 10,000.00
15 10,000.00
16 10,000.00
17 10,000.00
18 10,000.00
19 10,000.00
20 10,000.00
 21 10,000.00
22 10,000.00
23 10,000.00
24 10,000.00
25 10,000.00
26 10,000.00
27 10,000.00
28 10,000.00
29 10,000.00
30 10,000.00
31 10,000.00
32 10,000.00
33 10,000.00
34 10,000.00
35 10,000.00
36 10,000.00
37 10,000.00
38 10,000.00
39 10,000.00
40 10,000.00
41 10,000.00
42 10,000.00
43 10,000.00
44 10,000.00
45 10,000.00
46 10,000.00
47 10,000.00
48 10,000.00
49 10,000.00
50 10,000.00
51 10,000.00
52 10,000.00
53 10,000.00
54 10,000.00
55 10,000.00
56 10,000.00
57 10,000.00
58 10,000.00
59 10,000.00
60 10,000.00

20,000.00
Valor Total del Arrendamiento
TABLA DE AMORTIZACION
CUOTA CAPITAL
1 509,985.93
2 499,985.93
3 493,319.17
4 486,607.97
5 479,852.02
6 473,051.03
7 466,204.71
8 459,312.74
9 452,374.82
10 445,390.66
11 438,359.93
12 431,282.33
13 424,157.54
14 416,985.26
15 409,765.16
16 402,496.93
17 395,180.24
18 387,814.78
19 380,400.21
20 372,936.21
21 365,422.45
22 357,858.60
23 350,244.32
24 342,579.29
25 334,863.15
26 327,095.57
27 319,276.21
28 311,404.71
29 303,480.75
30 295,503.95
31 287,473.98
32 279,390.47
33 271,253.07
34 263,061.43
35 254,815.17
36 246,513.94
37 238,157.36
38 229,745.08
39 221,276.71
40 212,751.89
41 204,170.24
42 195,531.37
43 186,834.91
 44 178,080.48
45 169,267.68
46 160,396.14
47 151,465.44
48 142,475.21
49 133,425.05
50 124,314.55
51 115,143.31
52 105,910.93
53 96,617.01
54 87,261.12
55 77,842.86
56 68,361.81
57 58,817.56
58 49,209.68
59 39,537.74
60 29,801.32
20,000.00

CONTABILIZACION
PDA 1 DEBE HABER
Cuenta por cobrar (deposito en garantia) 10,000.00
a: Caja y Bancos 10,000.00
Registro del deposito en garantia 10,000.00 10,000.00

PDA 2 DEBE HABER

Activo en arrendamiento 509,985.93
Intereses por aplicar (arrendamiento) 110,014.07
a: Cuentas por pagar por arrendamiento (corto plazo) 120,000.00
a: Cuentas por pagar por arrendamiento (largo plazo) 500,000.00
Registro del contrato del arrendamiento 620,000.00 620,000.00

PDA 3 DEBE HABER

Cuentas por pagar por arrendamiento (corto plazo) 10,000.00
a: Caja y bancos 10,000.00
Registro de la primera cuota anticipada 10,000.00 10,000.00

PDA 4 DEBE HABER

Depreciacion de activos en arrendamiento 8499.765542
a: Depreciacion acumulada activos en arrendamiento 8499.7655421
Registro del primer mes de depreciacion bien arrendado 8,499.77 8,499.77

PDA 5 DEBE HABER

Gastos financieros 3,333.24
Cuentas por pagar (arrendamiento a corto plazo) 10,000.00
a:Intereses por aplicar (arrendamiento) 3,333.24
a: Caja y Bancos 10,000.00
Registro de la segunda cuota de arrendamiento 13,333.24 13,333.24
un mes pagaderos al inicio de cada mes

vio aviso 5 meses de anticipacion

Cfo2 + Cfo59 = 20,000.00

(1+i)n (1+i)60 (1+i)59

#NAME?

TASA DE INTERES VALOR

1 10,000.00
1.0066667 9,933.77 Q486,472.23 ###
1.0133778 9,867.99
1.0201336 9,802.64
1.0269345 9,737.72
1.0337808 9,673.23
1.0406726 9,609.17
1.0476104 9,545.53
1.0545945 9,482.32
1.0616251 9,419.52
1.0687026 9,357.14
1.0758273 9,295.17
1.0829995 9,233.61
1.0902195 9,172.46
1.0974876 9,111.72
1.1048042 9,051.38
1.1121696 8,991.43
1.1195840 8,931.89
1.1270479 8,872.74
1.1345616 8,813.98
1.1421253 8,755.61
1.1497395 8,697.62
1.1574044 8,640.02
1.1651205 8,582.80
1.1728879 8,525.96
1.1807072 8,469.50
1.1885786 8,413.41
1.1965024 8,357.69
1.2044791 8,302.34
1.2125090 8,247.36
1.2205924 8,192.74
1.2287296 8,138.49
1.2369212 8,084.59
1.2451673 8,031.05
1.2534684 7,977.86
1.2618249 7,925.03
1.2702371 7,872.55
1.2787053 7,820.41
1.2872300 7,768.62
1.2958115 7,717.17
1.3044503 7,666.06
1.3131466 7,615.30
1.3219009 7,564.86
1.3307136 7,514.77
1.3395850 7,465.00
1.3485156 7,415.56
1.3575057 7,366.45
1.3665557 7,317.67
1.3756661 7,269.21
1.3848372 7,221.07
1.3940695 7,173.24
1.4033633 7,125.74
1.4127190 7,078.55
1.4221371 7,031.67
1.4316180 6,985.10
1.4411622 6,938.84
1.4507699 6,892.89
1.4604417 6,847.24
1.4701780 6,801.90
1.4799792 6,756.85
496,472.23

1.4799792 13,513.70
509,985.93
 INTERES CUOTA AMORTIZACION SALDO
0 10,000.00 10,000.00 499,985.93
3333.239550177 10,000.00 6,666.76 493,319.17
3288.794480511 10,000.00 6,711.21 486,607.97
3244.053110381 10,000.00 6,755.95 479,852.02
3199.01346445 10,000.00 6,800.99 473,051.03
3153.673554213 10,000.00 6,846.33 466,204.71
3108.031377908 10,000.00 6,891.97 459,312.74
3062.084920427 10,000.00 6,937.92 452,374.82
3015.83215323 10,000.00 6,984.17 445,390.66
2969.271034252 10,000.00 7,030.73 438,359.93
2922.399507814 10,000.00 7,077.60 431,282.33
2875.215504532 10,000.00 7,124.78 424,157.54
2827.716941229 10,000.00 7,172.28 416,985.26
2779.901720837 10,000.00 7,220.10 409,765.16
2731.76773231 10,000.00 7,268.23 402,496.93
2683.312850525 10,000.00 7,316.69 395,180.24
2634.534936195 10,000.00 7,365.47 387,814.78
2585.43183577 10,000.00 7,414.57 380,400.21
2536.001381342 10,000.00 7,464.00 372,936.21
2486.241390551 10,000.00 7,513.76 365,422.45
2436.149666488 10,000.00 7,563.85 357,858.60
2385.723997597 10,000.00 7,614.28 350,244.32
2334.962157581 10,000.00 7,665.04 342,579.29
2283.861905299 10,000.00 7,716.14 334,863.15
2232.420984667 10,000.00 7,767.58 327,095.57
2180.637124565 10,000.00 7,819.36 319,276.21
2128.508038729 10,000.00 7,871.49 311,404.71
2076.031425654 10,000.00 7,923.97 303,480.75
2023.204968491 10,000.00 7,976.80 295,503.95
1970.026334948 10,000.00 8,029.97 287,473.98
1916.493177181 10,000.00 8,083.51 279,390.47
1862.603131696 10,000.00 8,137.40 271,253.07
1808.35381924 10,000.00 8,191.65 263,061.43
1753.742844702 10,000.00 8,246.26 254,815.17
1698.767797 10,000.00 8,301.23 246,513.94
1643.42624898 10,000.00 8,356.57 238,157.36
1587.715757306 10,000.00 8,412.28 229,745.08
1531.633862355 10,000.00 8,468.37 221,276.71
1475.178088104 10,000.00 8,524.82 212,751.89
1418.345942025 10,000.00 8,581.65 204,170.24
1361.134914972 10,000.00 8,638.87 195,531.37
1303.542481071 10,000.00 8,696.46 186,834.91
1245.566097612 10,000.00 8,754.43 178,080.48
1187.203204929 10,000.00 8,812.80 169,267.68
1128.451226295 10,000.00 8,871.55 160,396.14
1069.307567804 10,000.00 8,930.69 151,465.44
1009.769618256 10,000.00 8,990.23 142,475.21
949.8347490445 10,000.00 9,050.17 133,425.05
889.5003140382 10,000.00 9,110.50 124,314.55
828.7636494651 10,000.00 9,171.24 115,143.31
767.6220737948 10,000.00 9,232.38 105,910.93
706.0728876201 10,000.00 9,293.93 96,617.01
644.1133735376 10,000.00 9,355.89 87,261.12
581.7407960279 10,000.00 9,418.26 77,842.86
518.9524013347 10,000.00 9,481.05 68,361.81
455.7454173436 10,000.00 9,544.25 58,817.56
392.1170534592 10,000.00 9,607.88 49,209.68
328.0645004823 10,000.00 9,671.94 39,537.74
263.5849304855 10,000.00 9,736.42 29,801.32
198.6754966888 10,000.00 9,801.32 20,000.00
- 20,000.00 20,000.00 0.00
110,014.07 620,000.00 489,985.93

contrato del arrendamiento como tal base inicial de la tabla de amortizacion

total de intereses que nos genera la tabla de amortizacion
el periodo de 1 año o las primeras 12 cuotas
48 cuotas restantes + los 20k de la penalizacion

como la cuota es anticipada, no genera cargo de intereses

no se puede depreciar mas alla de la vida del arrendamiento

Como reconoce el arrendamiento la ley del ISR
Lo normal es que las 12 cuotas vayan al gasto

12 cuotas durante el año 10,000.00 12.00 120,000.00

Base Financiera
Gasatos por arrendamiento 120,000.00
a: caja y bancos 120,000.00
120,000.00 120,000.00

Base NIIF
Depreciacion 101,997.19
Intereses 34,171.61 NIC 12 hacer comparacion base fiscal
Base Niif 136,168.80

Diferencia Temporaria 16,168.80

tasa de isr 25%
Isr diferido pasivo 4,042.20 OBLIGACION POR PAGAR A SAT

Impuesto corriente por pagar 4,042.20

a: isr diferido pasivo 4,042.20 aplicación deducible, al final este isr siempr
4,042.20 4,042.20
acer comparacion base fiscal y base niif y determine diferencias temporarias

ucible, al final este isr siempre va ir a parar al gasto o como ingreso en el otro resultado integral, porque todas las ganancias y perdidas que
das las ganancias y perdidas que sean por la aplicación de una norma van aca.
NIFF ARRENDAMIENTOS
NIC 12