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En 2021, una empresa estima que los costos de garanta en el ao siguiente sern de $25,000. Los costos reales de la garanta en 2022

En 2021, una empresa estima que los costos de garanta en el ao siguiente sern de $25,000. Los costos reales de la garanta en 2022 son solo $20,000. Cul es el efecto en la ecuacin contable al registrar los costos de garanta reales en 2022?

1. Incrementos del capital contable

2. Fallecimiento de los pasivos

3. Aumentan los pasivos

4. Disminuye el capital contable

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