Método das Quotas Constantes

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Última Atualização 30 de março de 2021

QUESTÃO ERRADA: Considere a aquisição de um ativo de uso por R$ 20.000,00, com vida útil estimada de 5 anos e valor residual de 10% de seu custo histórico. Para o cálculo da depreciação, a empresa utiliza o método de quotas constantes ou soma dos dígitos dos anos. Com base na situação hipotética apresentada, julgue o seguinte item. Ao final do 3.º ano, o valor contábil do bem se igualaria, independentemente do método de depreciação escolhido.

Método das Cotas Constantes:

Valor do ativo: 20.000,00

Vida útil: 5 anos

Valor residual: 10% x 20.000 = 2.000

Valor Depreciável: 18.000

Depreciação anual: 3.600

VALOR CONTÁBIL ao final do 3.º ano: 20.000 – 3.600×3 = 9.200

Método da Soma dos Dígitos Decrescentes:

Valor do ativo: 20.000,00

Vida útil: 5 anos

Valor residual: 10% x 20.000 = 2.000

Valor Depreciável: 18.000

Como são 5 anos = 1 + 2 + 3 + 4 + 5 = 15

1º ano: 18.000 x 5/15 = 6.000

2º ano: 18.000 x 4/15 = 4.800

3º ano: 18.000 x 3/15 = 3.600

Ao final dos 3 anos a depreciação acumulada será de 14.400.

VALOR CONTÁBIL ao final do 3.º ano: 20.000 – 14.400 = 5.600

Importante lembrar que, quando ele não específica qual é o método da soma dos dígitos, devemos utilizar o decrescente.

QUESTÃO ERRADA: Se um ativo, cujo valor de aquisição é R$ 60.000,00, é depreciado pelo método de horas de trabalho, considerando uma vida útil de 10 anos e 600 horas de trabalho por ano, então, a quota de depreciação mensal será constante e igual a R$ 500,00.

QUESTÃO ERRADA: A Cia. do Asfalto adquiriu, em 31/12/2014, uma máquina por R$ 394.000,00, à vista. A vida útil econômica estimada desta máquina, na data de aquisição, era 20 anos e o valor residual era R$ 34.000,00. Em 31/12/2015, a Cia. reavaliou que a vida útil remanescente da máquina era 10 anos e o valor residual era R$ 20.000,00. Com base nestas informações, o valor da depreciação acumulada evidenciado no Balanço Patrimonial da Cia. do Asfalto, sabendo que a empresa se utiliza do método das quotas constantes, em 31/12/2016, foi, em reais: 53.600,00.

Depreciação

(Custo de aquisição – valor residual)/ vida útil

= (394.000-34.000)/20

= 360.000/20

= 18.000 de depreciação anual

Valor contábil no BP: 394.000-18.000 = 376.000

Reavaliação da vida útil

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(Custo de aquisição – valor residual)/ vida útil

= (376.000-20.000)/ 10

= 356.000/ 10

= 35.600 de depreciação anual

Valor contábil no BP: 376.000 – 35.600 = 340.400

TOTAL de depreciação acumulada: 394.000 – 340.400 = 53.600

QUESTÃO CERTA: A Cia. Industrial adquiriu, em 31/12/2013, uma máquina por R$ 300.000,00 à vista. Na data de aquisição, a vida útil econômica estimada da máquina era 20 anos e o valor residual R$ 20.000,00. Em 31/12/2014, após o reconhecimento da despesa de depreciação referente ao ano de 2014, a empresa reavaliou a vida útil da máquina e estimou que a vida útil remanescente era 15 anos e o valor residual R$ 16.000,00. Sabendo que a Cia. Industrial utiliza o método das cotas constantes para cálculo da despesa de depreciação, o valor da depreciação acumulada evidenciado no Balanço Patrimonial de 31/12/2015 foi, em reais: 32.000,00.

Depreciação método das cotas constantes = (Custo de aquisição – valor residual) /tempo

31/12/2013 até 31/12/2014 = 1 ano

= (300.000-20.000)/20

= 14.000 de depreciação

Depreciação acumulada = 14.000

Valor contábil = 286.000

31/12/2014 até 31/12/2015 = 1 ano

= (286.000-16.000)/15

= 18.000 de depreciação

Depreciação acumulada = 14.000+18.000 = 32.000

Valor contábil = 268.000

QUESTÃO ERRADA: Os dados a seguir referem-se à aquisição de computadores por uma entidade pública com o objetivo de melhorar e otimizar os serviços prestados à sociedade.

Após 3 anos de uso desses computadores, foi feita a contratação de laudo técnico sobre a recuperabilidade das máquinas utilizadas, por recomendação de um auditor ao gestor patrimonial. Conforme o laudo, o valor líquido de venda dos computadores era de R$ 80.000 e o valor em uso, de R$ 100.000. Caso a entidade aliene esse ativo em julho de 2021 pelo valor de R$ 50.000, haverá um ganho de R$ 10.000.

Preço à vista = 300.000

Impostos não recuperáveis (20%) = 60.000

Valor do bem registrado incialmente = 360.000

Valor residual = 0

Vida útil = 4 anos

Logo, pelo método das cotas constantes, temos o seguinte:

Depreciação anual = 90.000

A questão pede o valor contábil em julho de 2021. Para tanto, temos que descobrir a depreciação mensal e calcular a depreciação acumulada até julho de 2021.

Isso dá exatamente 42 meses ou 3 anos e meio. Portanto, temos que a depreciação acumulada é de 3,5 x 90.000 = 315.000.

Logo o Valor contábil Líquido em julho de 2021 é de 360.000 – 315.000 = 45.000

Assim, caso a entidade aliene o ativo por 50.000, o ganho será de 5.000, e não de 10.000.

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  112. Außerdem bleibt gemeiniglich der Dampfdruck konstant und lässt nicht bei niedrigem Wasserstand nach.
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  113. Schließlich konnte bei nur einem falsch gesetzten Strich das asiatische Zeichen gleich
    etwas ganz anderes bedeuten. Asiatische Zeichen als Tattoo- Ein reines Phänomen des Westens.
    Denn in Asien selbst trägt niemand Schriftzeichen als Tattoo.
    Auf die Tribals folgten Blumenranken. Doch nicht nur Blumen erblühten auf den Körpern der Tattoo-Fans.
    Auch Sprüche waren vor rund 10 Jahren hoch im Kurs.
    Zu finden meist am Rücken oder auch an den Körperseiten. Lebensweisheiten, Gedichte, Songtexte und vieles
    mehr fand seinen Weg unter die Haut. Etwas später wurde es filigran und
    versteckt. So zierten auf einmal Tattoos den Nacken oder auch den Fußknöchel.
    Der Trend war dabei nicht unbedingt das Motiv,
    sondern vielmehr die Körperstelle. Am beliebtesten waren jedoch Sterne.
    Die Promis machten es vor. Und die Motive? An diesen leicht versteckten Stellen war an sich alles erlaubt.
    Tattoos mit relativ sinnfreiem oder auch ironischem Text.
    Das beste Beispiel: ein tätowiertes „Shhh” seitlich auf dem Finger.

  114. Zu kleine Schuhe mit sich bringen unangenehmen Blasen am Fuß und Druckstellen,
    die im äußersten Fall einige Tage lang auskuriert werden müssen. Mit zu großen Schuhen kannst Du hingegen irrig laufen. In diesem Artikel beziehe
    ich mich auf flache Strecken und Wanderwege. In solchen Fällen empfehle ich richtige Wander- bzw.
    Trekking-Schuhe. Welche Hersteller produzieren hochwertige Nordic Walking Schuhe?
    Wenn Du allerdings planst, einen Berg zu erklimmen oder viel bergab zu walken,
    bringt Dir die Abrollbewegung natürlich nicht viel.
    Bei Schuhen solltest Du niemals knapsen. Das gilt natürlich auch für Nordic Walking
    Schuhe. In der Mehrzahl Hersteller bieten ihre Schuhe sowohl in Herren- als auch
    in Damen-Varianten an. Oder eben direkt Unisex-Versionen. Kann man Laufschuhe als Alternative nutzen? Wenn Sie mich
    *so* fragen: Ich selbst verwende beim Sport normale
    Laufschuhe. Subjekt greife am liebsten auf renommierte
    Marken wie Reebok, Adidas, Ecco oder Asics zurück.
    Ich selbst sehe mich allerdings auch nur als Hobby-Nordic-Walker, der
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    nutzt, allerdings muss ich bezüglich der Effizienz keine
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  117. Bei Eigenbelegen handelt es sich um Belege, die von einem Unternehmen selbst erstellt wurden.
    Wenn ein Unternehmen also Waren an an anderes Unternehmen verkauft und für diesen Verkauf eine Rechnung erstellt, handelt es sich dabei um einen Eigenbeleg.
    Konkret muss der Steuerpflichtige Quittungen oder Rechnungen vorlegen können, andernfalls kann keine steuerliche Absetzung erfolgen.
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    Preisliste eines Restaurants beigelegt werden. Sollte das Finanzamt den Eigenbeleg dann anerkennen, so ist ein Vorsteuerabzug nicht möglich, weil hierfür immer eine ordentliche Rechnung ausgestellt werden muss.
    Auch der Grund für die Ausstellung des Eigenbelegs muss angegeben werden. Sollte der Steuerpflichtige mit seinem Eigenbeleg die oben genannten Anforderungen erfüllen, so stellt dies noch keine Garantie für die
    Absetzbarkeit der Aufwendung dar. Neben den notwendigen Pflichtangaben muss das Finanzamt die Betriebsausgabe der Höhe nach kein Wunder.
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    Euro für die Absetzbarkeit bei Eigenbelegen vor.
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    den Einkauf beim Bäcker absetzen. Beide Belege
    weisen nur minimale Eckdaten zum jeweiligen Geschäftsvorfall auf,
    weshalb größere Summen nicht ankommen können. Häufig genutzt werden Eigenbelege, um in geordneten Bahnen eines
    Geschäftsessens bezahltes Trinkgeld zu quittieren. Denn dieses wird meist nicht auf der eigentlichen Rechnung des Restaurants ausgewiesen.

  118. Oft spielen jedoch auch Gründe wie der Beruf und das soziale Umfeld eine Rolle.
    In manchen Lebenslagen empfiehlt es sich nun einmal nicht,
    von Kopf bis Fuß mit Farbe bekleistert zu sein. Auch wenn dies ein Umstand ist,
    den es meiner Meinung nach zu ändern gilt. So oder
    so sind kleine Tattoos auch für Erfahrene kein Unding.
    Kleine Tattoos und die Dauer: Das Stechen bei
    kleinen Tattoos dauert meist nicht allzu lange und die Kosten halten sich in Grenzen. Doch das ist ein anderes Thema.
    Auch wenn Letzteres wohl eher weniger ausschlaggebend bei einer Entscheidung
    sein sollte. Kleine Tattoos und der Schmerz: Auch der Faktor Schmerz spielt bei
    einem kleinen und filigranen Motiv oft eher eine kleine Rolle
    und sollte man irgendwann unzufrieden mit seiner Entscheidung werden, lassen sich die Tattoos
    leicht covern oder lasern. Doch dazu später mehr. Kleine Tattoos als Erinnerung:
    Kleine Tattoos sind auch deshalb so beliebt, weil sie eine gute und dezente Möglichkeit bieten, Erinnerungen, zum Beispiel an einen Urlaub,
    einen guten Freund oder Freundin oder ein einschneidendes Lebensereignis
    zu verwirklichen.

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  120. Das Maori Tattoo oder traditionell auch ta moko genannt, gehört zu den beliebtesten Tätowierungen schlechthin. In letzter Zeit liegen solche
    Tätowierungen sogar wieder ziemlich im Trend.
    Sowohl Männer als auch Frauen mögen diese Art Tribal Tattoos und lassen sie sich oft auf unterschiedlichen Körperstellen stechen. Heutzutage unterscheidet sich selbstverständlich die Tätowierungsmethode wesentlich
    von der traditionellen, die in Polynesien und Neuseeland von den einheimischen Stämmen eingesetzt wurde.

    Trotzdem möchten wir an dieser Stelle schon ein paar Worte über die uralte Tradition des Maori Tattoos verlieren. Welche sind
    überhaupt die Maori? So wird eigentlich das indigene Volk Neuseelands genannt, das ursprünglich aus Polynesien kam.
    Niemand kann ganz genau den Zeitpunkt nennen,
    als die Maori zum ersten Mal ihren Fuß auf die Küste Neuseelands gesetzt haben. Fakt ist aber, dass dieses Volk eine
    intakte Kultur hatte, die reich an einzigartigen Sitten und Bräuchen war, welche für Europäer ganz unbekannt und unverständlich waren. So ein Ritual war nämlich das Tätowieren.

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  124. Da sich Einbrecher den Zugang meist durch ein Kellerfenster oder Erdgeschossfenster verschaffen, sollten Sie an zusätzliche Sicherheitsmaßnahmen denken. Bei einem frei zugänglichen Kellerfenster kann neben anderen Maßnahmen z.
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  134. Die Preise in der Tabelle sind natürlich nur
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    Die Ausführung eines Fensters als da sind kann also sehr unterschiedlich sein, dadurch
    können selbst bei vergleichbar großen Fenstern riesige Preisunterschiede entstehen. Frage: Inwieweit spielen die Rahmenmaterialien eine Rolle für den Preis?

    Das zeigt beispielhaft auch die nachstehende Tabelle.
    Kostencheck-Experte: Das Material, aus dem der Rahmen grundlegend
    besteht, hat eine ganz wesentliche preisentscheidende Wirkung.
    Zwischen Kunststoff und Aluminium liegen in unserem Beispiel beinahe 100 % Preisunterschied.
    Das zeigt, welchen Einfluss allein das Rahmenmaterial auf den Preis der Fenster hat.
    Hochgerechnet auf die Fenster eines ganzen Hauses kann das die Kosten also beinahe verdoppeln.

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  138. Da sich Einbrecher den Zugang meist durch ein Kellerfenster oder
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  139. An outstanding share! I have just forwarded this onto a colleague who has been conducting
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  140. Der Rahmen fällt bei einem Fenster nicht weiter ins Auge.

    Als Träger der Verglasung ist er ein unverzichtbarer Bestandteil des
    Bauelements. Laut Institut Wohnen und Umwelt (IWU) macht er allerdings zwischen 15 und 35 Prozent des gesamten Fensters aus.
    Die Ausnahme bilden feste Verglasungen, die sich nicht öffnen lassen. Der Blendrahmen ist das grundlegende
    Bauteil, das die Stabilität ausmacht. Er ist fest in dem Mauerwerk verankert und bildet damit die Basis
    für die wichtigsten Funktionen wie Einbruchs-und Schallschutz.
    Diesfalls ist das Fenster nur aus Blendrahmen und Verglasung
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    Fensterflügel ist mit Scharnieren – den so genannten Bändern – hierbei Blendrahmen verbunden. Auch die Energieeffizienz wird
    durch den richtigen Einbau des Blendrahmens mitbestimmt.
    Dazu ist der Fensterflügel zusätzlich mit Dichtungen aus Gummi
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    Bei den Fensterrahmen ist zu beobachte, dass die
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    Fenster in früheren Zeiten aus einer einzelnen Glasscheibe, kombinieren sie heute mehrere
    Scheiben zu Verbundmaterialien. Sie müssen flexibel mehr braucht
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    möglichst gute Dämmwirkung zu erzielen. All das braucht
    seinen Platz. Da die Fensterelemente allerdings jedenfalls schlanker als das Mauerwerk
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