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Depreciación en Línea Recta

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Depreciación en Línea Recta

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About this activity

Quiz sobre la línea recta

Created by

Diego Reyes Oliver
Diego Reyes Oliver
Mexico

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Depreciación en Línea Recta
 

Depreciación en Línea RectaOnline version

Quiz sobre la línea recta

by Diego Reyes Oliver
1

¿Qué es la depreciación en línea recta?

2

¿Cuál es su utilidad?

3

¿En qué casos se aplica?

4

¿Cómo se determina?

5

¿Qué es el valor residual?

6

¿Qué afecta la depreciación en línea recta?

7

¿Qué ocurre si se cambia la vida útil?

8

¿Se registra depreciación cada inicio de año?

9

¿Qué es la vida útil?

10

¿La depreciación afecta al valor contable?

Explicación

La depreciación lineal reparte el costo entre años de vida útil del activo.

Permite asignar gasto periódico sin depender de uso real diario.

Se aplica a activos que se esperan usar durante varios años.

Se resta el valor residual y se reparte entre años de vida.

Es el valor estimado que quedará al finalizar la vida útil.

La depreciación depende de costo, residual y vida útil estimada.

Un cambio de vida útil ajusta el gasto anual siguiente.

Se contabiliza en cada periodo correspondiente de uso.

Es la duración estimada de uso económico del activo.

Se registra como gasto y reduce el activo en libros.

 
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