ejercicio

ARRENDAMIENTOFINANCIEROCPCCJosLuisGarcaQuispeCASOAVALORRAZONABLEEnunciadoVamosaconsiderarlossiguientesdatoscomoloscontenidosenelcontratodearrendamientofinanciero:a.MontodelacuotamensualS/.38,764.30(son24cuotas)b.MontoopcindecompraS/.20,000.00c.Plazodelcontrato2aos(24meses)d.Tasadeintersanual16.00%e.Tasadeintersmensual1.245%

Parafinescontables,setieneconocimientoqueelValorRazonablesesdeS/.690,000.00.DesarrolloDeterminacindelValorActualdelascuotasParaestecaso,vamosaemplearlapresentefrmula:

[r(1+r)nVP=

S

(1+r)n

+

A1

1-

]

Donde:S:ValorResidualgarantizada(opcindecompra)A:Pagoperidicoregular(cuotas)n:Nmerodeejerciciosr:Tasadeintersimplcita

Reemplazandolafrmulaantesexpuesta,lascifrasserancomosigue:

NCuotaMONTOFINANCCOMPOSICIONDELACUOTAINT1.245%AMORTTOTALIGVTOTALAPAGAR1814,863.2610,141.0928,623.2138,764.306,977.5745,741.872786,240.049,784.8728,979.4338,764.306,977.5745,741.873757,260.619,424.2129,340.0938,764.306,977.5745,741.874727,920.529,059.0729,705.2338,764.306,977.5745,741.875698,215.298,689.3930,074.9138,764.306,977.5745,741.876668,140.388,315.1030,449.2038,764.306,977.5745,741.877637,691.187,936.1530,828.1538,764.306,977.5745,741.878606,863.037,552.4931,211.8138,764.306,977.5745,741.879575,651.237,164.0631,600.2438,764.306,977.5745,741.8710544,050.996,770.7931,993.5138,764.306,977.5745,741.8711512,057.486,372.6332,391.6738,764.306,977.5745,741.8712479,665.805,969.5132,794.7938,764.306,977.5745,741.8713446,871.015,561.3733,202.9338,764.306,977.5745,741.8714413,668.085,148.1633,616.1438,764.306,977.5745,741.8715380,051.944,729.8034,034.5038,764.306,977.5745,741.8716346,017.444,306.2334,458.0738,764.306,977.5745,741.8717311,559.373,877.4034,886.9038,764.306,977.5745,741.8718276,672.473,443.2335,321.0738,764.306,977.5745,741.8719241,351.403,003.6535,760.6538,764.306,977.5745,741.8720205,590.752,558.6136,205.6938,764.306,977.5745,741.8721169,385.052,108.0236,656.2838,764.306,977.5745,741.8722132,728.771,651.8337,112.4738,764.306,977.5745,741.872395,616.301,189.9637,574.3438,764.306,977.5745,741.872458,041.96722.3438,041.9638,764.306,977.5745,741.87O.C.20,000.0020,000.003,600.0023,600.00135,479.94814,863.26950,343.20171,061.781,121,404.98NCuotaMONTOFINANCCOMPOSICIONDELACUOTAINTAMORTTOTALIGVTOTALAPAGAR2.684%1690,003.6818,519.7020,244.6038,764.306,977.5745,741.872669,759.0817,976.3320,787.9738,764.306,977.5745,741.873648,971.1217,418.3821,345.9238,764.306,977.5745,741.874627,625.2016,845.4621,918.8438,764.306,977.5745,741.875605,706.3616,257.1622,507.1438,764.306,977.5745,741.876583,199.2215,653.0723,111.2338,764.306,977.5745,741.877560,087.9915,032.7623,731.5438,764.306,977.5745,741.878536,356.4514,395.8124,368.4938,764.306,977.5745,741.879511,987.9613,741.7625,022.5438,764.306,977.5745,741.8710486,965.4113,070.1525,694.1538,764.306,977.5745,741.8711461,271.2712,380.5226,383.7838,764.306,977.5745,741.8712434,887.4911,672.3827,091.9238,764.306,977.5745,741.8713407,795.5710,945.2327,819.0738,764.306,977.5745,741.87ElVPcomparadaconelValorRazonablequeesdeS/.690,000.00,correspondecontabilizarelmenor,enelpresentecasoserelValorRazonable.6.2.CuadrodelaDeudaaValorFinanciado(valorpresente)

6.3CuadrodeladeudaaValorRazonable

14379,976.5010,198.5728,565.7338,764.306,977.5745,741.8715351,410.779,431.8729,332.4338,764.306,977.5745,741.8716322,078.338,644.5830,119.7238,764.306,977.5745,741.8717291,958.627,836.1730,928.1338,764.306,977.5745,741.8718261,030.497,006.0631,758.2438,764.306,977.5745,741.8719229,272.246,153.6732,610.6338,764.306,977.5745,741.8720196,661.615,278.4033,485.9038,764.306,977.5745,741.8721163,175.714,379.6434,384.6638,764.306,977.5745,741.8722128,791.043,456.7535,307.5538,764.306,977.5745,741.872393,483.502,509.1036,255.2038,764.306,977.5745,741.872457,228.291,536.0137,228.2938,764.306,977.5745,741.8720,000.0020,000.003,600.0023,600.00260,339.52690,003.68950,343.20171,061.781,121,404.98

Explicacindelatasadeintersde2.684%Lamaneradedeterminarlatasadeinters,partiendodelvalorrazonableesutilizandolamismafrmulautilizadaanteriormente,soloqueladinmicaconsistirentantearunporcentajequeluegodeseraplicado,seaproximealValorRazonabledeS/.690,000.00.Siaplicamos2.650%resultaS/.692,623.52(porencima)Siaplicamos2.684%resultaS/.690,003.68(elmsaproximado)Siaplicamos2.700%resultaS/.688,775.82(pordebajo)

CONTABILIZACIONLosasientoscontablesestnformuladosenaplicacindelPCGE:1.AsientocontableaValorRazonableCTADENOMINACIONDEBEHABER--------------------01--------------------32ACTIVOSADQUIRIDOSENARRENDAMIENTOFINAN690,003.68322Inmuebles,maquinariayequipo3223Maquinariasyequiposdeexplotacin45OBLIGACIONESFINANCIERAS690,003.68452Contratosdearrendamientofinanciero4521Facturasuotrodocumentoporpagar45211Noemitidas

2.AsientocontabledelgastoporintersCTADENOMINACIONDEBEHABER--------------------02--------------------67GASTOSFINANCIEROS158,910.58673Interesesporprstamosyotrasobligaciones6732Contratosdearrendamientofinanciero45OBLIGACIONESFINANCIERAS158,910.58452Contratosdearrendamientofinanciero4521Facturasuotrodocumentoporpagar45211Noemitidas

3.AsientocontabledelaCuota01CTADENOMINACIONDEBEHABER--------------------03--------------------45OBLIGACIONESFINANCIERAS38,764.30452Contratosdearrendamientofinanciero4521Facturasuotrodocumentoporpagar45211Noemitidas40TRIBUTOS,CONTRAPRESTACIONESYAPORTESAL6,977.57SISTEMADEPENSIONESYDESALUDPORPAGAR401Gobiernocentral4011Impuestogeneralalasventas40111IGVCuentapropia45OBLIGACIONESFINANCIERAS45,741.87452Contratosdearrendamientofinanciero4521Facturasuotrodocumentoporpagar45212Emitidas

4.AsientocontabledelpagodelacuotaCTADENOMINACIONDEBEHABER--------------------04--------------------45OBLIGACIONESFINANCIERAS45,741.87452Contratosdearrendamientofinanciero4521Facturasuotrodocumentoporpagar45212Emitidas10EFECTIVOYEQUIVALENTESDEEFECTIVO45,741.87104Cuentascorrienteseninstitucionesfinancieras1041Cuentascorrientesoperativas

5.ContabilizacindeladepreciacinanualCTADENOMINACIONDEBEHABER--------------------04--------------------68VALUACINYDETERIORODEACTIVOSYPROVIS115,000.61681Depreciacin6813Depreciacindeactivosadquiridosenarrendamientofinanciero-Inmuebles,maquinariayequipo68132Maquinariasyequiposdeexplotacin39DEPRECIACIN,AMORTIZACINYAGOTAMIENTO115,000.61ACUMULADOS391Depreciacinacumulada3913Inmuebles,maquinariayequipoCosto39132Maquinariasyequiposdeexplotacin