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CONTABILIDAD : APUNTES SOBRE REVALUACION Y DEPRECIACION
Enviado por dcanahua el 11/12/2006 16:00:00 (36582 Lecturas) Noticia del mismo redactor

En el presente caso vamos a revisar el tratamiento contable de la depreciación en el supuesto de una revaluación (positiva) de activos.
Existen dos posibilidades para el tratamiento de la depreciacion:

Primer metódo Restructuración proporcional

En este caso la depreciación debe ser reestructurada proporcionalmente con el cambio en el valor bruto en libros del activo ( que es el valor de adquisición actualizado o de ingreso al patrimonio), de modo que el valor contabilizado del activo despues de la revaluación sea igual al monto revaluado.

Este metodo se usa a menudo cuando se revalua un activo mediante un indice a su costo de reposición depreciado. Es el que mas se adapta a las condiciones actuales; es decir, permitiria a las empresas mantener un control, tanto de la depreciacion acumulada asi como de la depreciación proveniente del mayor valor atribuido a los activos fijos.

Ejemplo:
Arequipa SA realiza una revaluación voluntaria de una de sus maquinas, para lo cual contrato a un tasador independiente quien la valuo a un costo de reposición depreciado de S/. 500 000.00.

El valor del activo fijo antes de la revaluación antes de la revaluación era:

Valor de la maquinaria--------------------------600 000.00
Depreciación acumulada------------------------(300 000.00)
Valor en libros------------------------------------300 000.00

Paso 1.-
Para efectuar la reestructuración en forma proporcional la depreciación, tenemos que hallar el incremento al valor neto en libros para llegar al valor de tasación.

Incremento = 500 000.00 - 300 000.00 = 200 000.00

Proporcion =(200 000.00 / 300 000.00) * 100 = 66.66666666667%

Paso 2.-
El porcentaje determinado se aplica al valor neto en libros y a la depreciación antes de la revaluación, para determinar el incremento por revaluación proporcional a cada valor.

Antes de la---------------------------------------Despues de la
revaluación---------------------------------------revaluación
600 000.00------600 000.00*66.666667%----400 000.00
(300 000.00)---(300 000.00) *66.666667%--(200 000.00)

300 000.00-----300 000.00*66.666667%---- 200 000.00

------------1-------------
35 Valorización adicional del inm. Maq. y eq.-------------------400 000.00
353 Maquinaria, equipo y otras
unidades de explotación
39 Depreciación y amortización acumulada------------------------------------200 000.00
393 Depreciacion Inm, maq y eq.
57 Excedente de revaluación-------------------- 200 000.00
573 Valorización adicional
Por la revaluación voluntaria realizada
por Arequipa SA, según informe tecnico

Segundo metodo Eliminacion de la depreciación.-

Este metodo busca eliminar la depreciación contra el valor bruto en libros del activo y el monto neto debera ser reestructurado al monto revaluado del activo. Este metodo obliga a disminuir el costo computable de los bienes del activo fijo antes de proceder a revaluarlo, lo que hace necesario llevar un control extra contable de la depreciación admitida por el impuesto a la renta.

Valor en----------Depreciacion--------Valor
libros-------------------------------------Neto

600 000.00----(300 000.00)---------300 000.00

(300 000.00)--300 000.00 -------------------0.00
--------------------------------------------------------
300 000.00------------0.00


200 000.00
------------
500 000.00

-------------1-------------
39 Depreciacion y amortizacion acum.-----300 000.00
393 Depreciacion Inm, maq y Eq.
33 Inmuebles maquinaria y equipo-----------------300 000.00
333 Maquinaria , eq y otras unidades de
explotación
Por la eliminacion de la depreciacion

-------------2--------------
35 Valorización adicional de
Inmuebles , maq y equipo------------200 000.00
353 Maquinaria, eq y otras unidades
de explotación
a 57 Excedente de revaluación-------------------------200 000.00
573 Valorización adicional
Por el registro de la valorización
adicional

CPC Dionicio Canahua Huaman
Instituto de Gerencia y Responsabilidad Social
http://www.perugestion.com/
E mail dcanahua@perugestion.com

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