{"id":13809,"date":"2025-07-15T13:34:47","date_gmt":"2025-07-15T13:34:47","guid":{"rendered":"https:\/\/functiontranslator.com\/amortiz-progre\/"},"modified":"2021-02-26T08:41:49","modified_gmt":"2021-02-26T08:41:49","slug":"amordegrc","status":"publish","type":"post","link":"https:\/\/functiontranslator.com\/es\/amordegrc\/","title":{"rendered":"AMORTIZ.PROGRE"},"content":{"rendered":"

Introducci\u00f3n a la funci\u00f3n de amortizaci\u00f3n<\/h2>\n

La funci\u00f3n AMORTIZ.PROGRE, utilizada para calcular la depreciaci\u00f3n de un activo en un per\u00edodo espec\u00edfico, utiliza un coeficiente de depreciaci\u00f3n acelerado. Esta funci\u00f3n es especialmente valiosa en sistemas de contabilidad donde se espera que los activos pierdan m\u00e1s valor en los primeros a\u00f1os de su vida \u00fatil.<\/p>\n

Sintaxis y ejemplos de utilizaci\u00f3n<\/h2>\n

La sintaxis de la funci\u00f3n AMORTIZ.PROGRE en Excel es la siguiente:<\/p>\n

AMORTIZ.PROGRE(costo, fecha_adquisici\u00f3n, primer_periodo, periodo, factor, [base_mensual])<\/code><\/pre>\n
D\u00f3nde:<\/p>\n
    \n
  • costo<\/strong> – El valor inicial del activo.<\/li>\n
  • fecha_adquisici\u00f3n<\/strong> – La fecha en la que se adquiri\u00f3 el activo.<\/li>\n
  • primer_periodo<\/strong> – La fecha que marca el final del primer per\u00edodo contable.<\/li>\n
  • periodo<\/strong> – El per\u00edodo espec\u00edfico para el que se desea calcular la depreciaci\u00f3n.<\/li>\n
  • factor<\/strong> – Un n\u00famero que determina el incremento en la tasa de depreciaci\u00f3n, por defecto es 2.<\/li>\n
  • base_mensual<\/strong> – Un par\u00e1metro de Excel que especifica si el c\u00e1lculo es con base anual (0) o mensual (1). Si se omite, el valor predeterminado es 0.<\/li>\n<\/ul>\n
    Ejemplo de aplicaci\u00f3n:<\/p>\n
    =AMORTIZ.PROGRE(10000, \"01\/01\/2023\", \"31\/12\/2023\", 1, 2)<\/code><\/pre>\n
    Este ejemplo muestra c\u00f3mo calcular la depreciaci\u00f3n de un activo con un costo inicial de 10,000 euros, adquirido el 1 de enero de 2023, para el primer a\u00f1o fiscal utilizando un factor de depreciaci\u00f3n acelerado de 2.<\/p>\n
    Escenarios pr\u00e1cticos de aplicaci\u00f3n<\/h2>\n
    Escenario 1: Depreciaci\u00f3n de equipos de oficina<\/h2>\n
    Considere una empresa que adquiere una impresora por 1200 euros el 1 de enero de 2023 y desea conocer su depreciaci\u00f3n para los primeros tres a\u00f1os con un factor de depreciaci\u00f3n de 1.5.<\/p>\n
    =AMORTIZ.PROGRE(1200, \"01\/01\/2023\", \"31\/12\/2023\", 1, 1.5) =AMORTIZ.PROGRE(1200, \"01\/01\/2023\", \"31\/12\/2023\", 2, 1.5) =AMORTIZ.PROGRE(1200, \"01\/01\/2023\", \"31\/12\/2023\", 3, 1.5)<\/code><\/pre>\n
    Estos c\u00e1lculos ayudan a modelar la depreciaci\u00f3n acelerada de la impresora, demostrando una mayor p\u00e9rdida de valor en los primeros a\u00f1os.<\/p>\n
    Escenario 2: Depreciaci\u00f3n de un veh\u00edculo<\/h2>\n
    Una empresa compra un veh\u00edculo por 20,000 euros el 1 de julio de 2023 y busca calcular su depreciaci\u00f3n anual durante los primeros cuatro a\u00f1os utilizando un factor de depreciaci\u00f3n de 2.<\/p>\n
    =AMORTIZ.PROGRE(20000, \"01\/07\/2023\", \"30\/06\/2024\", 1, 2) =AMORTIZ.PROGRE(20000, \"01\/07\/2023\", \"30\/06\/2024\", 2, 2) =AMORTIZ.PROGRE(20000, \"01\/07\/2023\", \"30\/06\/2024\", 3, 2) =AMORTIZ.PROGRE(20000, \"01\/07\/2023\", \"30\/06\/2024\", 4, 2)<\/code><\/pre>\n
    Este an\u00e1lisis proporciona informaci\u00f3n valiosa para la planificaci\u00f3n financiera y facilita decisiones de inversi\u00f3n informadas.<\/p>\n","protected":false},"excerpt":{"rendered":"
    Devuelve la amortizaci\u00f3n de cada per\u00edodo contable mediante el uso de un coeficiente de amortizaci\u00f3n<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[536],"tags":[],"class_list":["post-13809","post","type-post","status-publish","format-standard","hentry","category-finanzas"],"acf":[],"yoast_head":"\nFunci\u00f3n AMORDEGRC (AMORTIZ.PROGRE) en Excel \u2013 c\u00f3mo funciona, ejemplos y sintaxis<\/title>\n<meta name=\"description\" content=\"Explicaci\u00f3n breve de la funci\u00f3n AMORDEGRC (AMORTIZ.PROGRE) de Excel. 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