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Delta

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ANÁLISIS DE LA INFORMACIÓN FINANCIERA PARA LA TOMA DE DECISIONES

2. Suponga que Delta AirLines ha comprado los siguientes seis aviones: Aviones Comprados en los siguientes años Año Avión "Precio de Compra ($ millones)" Número del Avión 1985 MD 88 $33,000,000 D 2851 1988 MD 88 $39,000,000 D 2882 1992 B-757-200 $66,000,000 D 3921 1993 B-757-200 $68,000,000 D 3932 2006 B-777-200ER $210,000,000 D 4061 2007 B-777-200ER $220,000,000 D 4972

Para cada uno de los aviones calcule: a) El valor residual (de cada uno de los aviones en la tabla); b) La depreciación del primer año (de nuevo, para cada uno de los aviones de la tabla), considerando lo siguiente: Aviones Comprados en los siguientes años Año Número del Avión Vida útil, en años "% de valor residual
(sobre precio de compra)" 1985 D 2851 10 10% 1988 D 2882 15 10% 1992 D 3921 15 10% 1993 D 3932 20 5% 2006 D 4061 25 5% 2007 D 4972 30 10% Solución. Aviones Comprados en los siguientes años Año Número del Avión Vida útil, en años Valor residual "Depreciación anual
(método linea recta)" 1985 D 2851 10 $3,300,000 $2,970,000 1988 D 2882 15 $3,900,000 $2,340,000 1992 D 3921 15 $6,600,000 $3,960,000 1993 D 3932 20 $3,400,000 $3,230,000 2006 D 4061 25 $10,500,000 $7,980,000 2007 D 4972 30 $22,000,000 $6,600,000

3. Suponga que cada uno de los aviones listados en la pregunta # 2 inmediata anterior todavía se encuentra en la flota de Delta, en el año 2007. ¿Cuál será, para cada uno de los aviones listados, el valor neto en libros antes de la aplicación, en el año 2007, de la contabilidad denominada "fresh start" (que pudiéramos traducir, libremente, como contabilidad de "inicio fresco")? Depreciacion acumulada al 30 de Abril de 2007 Aviones Comprados en los siguientes años Año Número del Avión "Precio de Compra ($ millones)" Vida útil, en años Valor residual "Depreciación anual
(método linea recta)" "Depreciación mensual" "Depreciacion
Acumulada" Valor en Libros 1985 D 2851 $33,000,000 10 $3,300,000 $2,970,000 $29,700,000 $3,300,000 1988 D 2882 $39,000,000 15 $3,900,000 $2,340,000 $35,100,000 $3,900,000 1992 D 3921 $66,000,000 15 $6,600,000 $3,960,000 $59,400,000 $6,600,000 1993 D 3932 $68,000,000 20 $3,400,000 $3,230,000 $269,167 $46,296,667 $21,703,333 2006 D 4061 $210,000,000 25 $10,500,000 $7,980,000 $665,000 $10,640,000 $199,360,000 2007 D 4972 $220,000,000 30 $22,000,000 $6,600,000 $550,000 $2,200,000 $217,800,000

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