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32 La siguiente informacin se relaciona con el Equipo y las cuentas relacionadas de De Soto Corporation: Equipo, saldo inicial $260,000 Equipo, saldo final 300.000

32

La siguiente informacin se relaciona con el Equipo y las cuentas relacionadas de De Soto Corporation:

Equipo, saldo inicial

$260,000

Equipo, saldo final

300.000

Equipos vendidos durante el ao:

Costo

20,000

Valor en libros

4,000

Equipo totalmente depreciado dado de baja durante el ao

10,000

Depreciacin acumulada, saldo inicial

180.000

Depreciacin acumulada, saldo final

169,000

Suponiendo que De Soto usa el mtodo indirecto, el gasto de depreciacin que se agregara a la utilidad antes del impuesto a la utilidad al calcular los flujos de efectivo de las operaciones sera

a. $9,000

b. $21,000

C. $23,000

d. $15,000

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