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Depreciación Fiscal en El Salvador

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Depreciación Fiscal en El Salvador

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Quiz sobre depreciación y NIIF en El Salvador

Created by

NELY ELIZABET MOLINA FUENTES
NELY ELIZABET MOLINA FUENTES
El Salvador

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Depreciación Fiscal en El Salvador
 

Depreciación Fiscal en El SalvadorOnline version

Quiz sobre depreciación y NIIF en El Salvador

by NELY ELIZABET MOLINA FUENTES
1

¿Qué muestra el Mecanismo de Recuperación de Costos?

2

Activos sujetos a Depreciación Fiscal: ¿Cuál de estos no figura como ejemplo?

3

¿Qué fórmula oficial se usa para depreciación en línea recta?

4

¿Qué representa el concepto ‘Deducción Fiscal’ en el ecosistema ISR?

5

Aplicación práctica: ¿Qué cantidad de depreciación anual se usa para un vehículo de $20,000 con 20% anual?

Explicación

La diapositiva ilustra distribuir el costo a lo largo de la vida útil para deducción fiscal.

Señalan activos con desgaste; terrenos suelen no depreciarse.

La fórmula muestra la resta de valor de salvamento dividido entre vida útil.

Deducción fiscal reduce la base imponible, según diapo ISR.

$20,000 x 20% = $4,000 anual.

 
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