{"id":13810,"date":"2025-07-15T13:34:47","date_gmt":"2025-07-15T13:34:47","guid":{"rendered":"https:\/\/functiontranslator.com\/amortiz-lin\/"},"modified":"2021-02-26T08:41:51","modified_gmt":"2021-02-26T08:41:51","slug":"amorlinc","status":"publish","type":"post","link":"https:\/\/functiontranslator.com\/es\/amorlinc\/","title":{"rendered":"AMORTIZ.LIN"},"content":{"rendered":"

Introducci\u00f3n a la Funci\u00f3n de Amortizaci\u00f3n Lineal<\/h2>\n

La funci\u00f3n AMORTIZ.LIN en Microsoft Excel y Google Sheets es esencial para calcular la amortizaci\u00f3n lineal de un activo durante un periodo contable determinado. Esta funci\u00f3n es crucial en campos como contabilidad y finanzas, en los cuales es necesario calcular de forma precisa la depreciaci\u00f3n de los activos a lo largo del tiempo.<\/p>\n

Sintaxis y Ejemplos<\/h2>\n

La sintaxis para la funci\u00f3n AMORTIZ.LIN es la siguiente:<\/p>\n

AMORTIZ.LIN(costo, fecha_adquisicion, fecha_final, periodo, [residual], [base])<\/code><\/pre>\n
    \n
  • costo:<\/strong> El costo inicial del activo.<\/li>\n
  • fecha_adquisicion:<\/strong> Fecha en la que el activo fue adquirido.<\/li>\n
  • fecha_final:<\/strong> Fecha cuando el activo dejar\u00e1 de estar en uso.<\/li>\n
  • periodo:<\/strong> Periodo espec\u00edfico para el c\u00e1lculo de la amortizaci\u00f3n.<\/li>\n
  • residual (opcional):<\/strong> Valor residual del activo al t\u00e9rmino de su vida \u00fatil.<\/li>\n
  • base (opcional):<\/strong> Sistema de conteo de d\u00edas utilizado. En Excel, 0 corresponde al m\u00e9todo de 360 d\u00edas (sistema estadounidense) y 1 al m\u00e9todo de d\u00edas reales.<\/li>\n<\/ul>\n
    Ejemplo Pr\u00e1ctico 1: C\u00e1lculo B\u00e1sico de Amortizaci\u00f3n<\/h2>\n
     Supongamos que una empresa adquiere una m\u00e1quina por $10,000 el 1 de enero de 2021 y planea utilizarla durante 5 a\u00f1os, asumiendo un valor residual de $2,000. Calculemos la amortizaci\u00f3n al final del primer a\u00f1o:<\/p>\n
    Datos: Costo = $10,000 Fecha de adquisici\u00f3n = 01\/01\/2021 Fecha final = 31\/12\/2025 Periodo = 1 Residual = $2,000 =AMORTIZ.LIN(10000, \"01\/01\/2021\", \"31\/12\/2025\", 1, 2000)<\/code> <\/pre>\n
    El c\u00e1lculo devuelve $1,600, que representa la amortizaci\u00f3n del primer a\u00f1o.<\/p>\n
    Ejemplo Pr\u00e1ctico 2: Amortizaci\u00f3n con Periodos Parciales<\/h2>\n
     Consideremos un caso donde es necesario calcular la amortizaci\u00f3n del tercer a\u00f1o. El activo se compr\u00f3 el 1 de julio de 2021 y se usar\u00e1 durante 4 a\u00f1os y medio. <\/p>\n
    Datos: Costo = $10,000 Fecha de adquisici\u00f3n = 01\/07\/2021 Fecha final = 31\/12\/2025 Periodo = 3 Residual = $1,000 =AMORTIZ.LIN(10000, \"01\/07\/2021\", \"31\/12\/2025\", 3, 1000)<\/code><\/pre>\n
    En este caso, la funci\u00f3n ajusta el c\u00e1lculo para considerar los periodos parciales, resultando en una cifra diferente a la de un periodo completo de un a\u00f1o.<\/p>\n","protected":false},"excerpt":{"rendered":"
    Devuelve la amortizaci\u00f3n de cada uno de los per\u00edodos contables<\/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-13810","post","type-post","status-publish","format-standard","hentry","category-finanzas"],"acf":[],"yoast_head":"\nFunci\u00f3n AMORLINC (AMORTIZ.LIN) en Excel \u2013 c\u00f3mo funciona, ejemplos y sintaxis<\/title>\n<meta name=\"description\" content=\"Explicaci\u00f3n breve de la funci\u00f3n AMORLINC (AMORTIZ.LIN) de Excel. 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