INDUSTRIAS AGUILAS BLANCAS S.A. DE C.V.

Auditoria al 31 de Diciembre del 2023

DETERMINACION DE VALOR CONTABLE DE LOS ACTIVOS FIJOS

Fecha de
Concepto MOI % Ded Ded Mensual
adquisición
EDIFICIO
2-Feb-16 588,800.00 5% 2,453.33
8-Apr-16 1,725,588.80 5% 7,189.95
10-Jul-16 188,830.00 5% 786.79
15-Jan-17 165,600.00 5% 690.00

MAQUINARIA Y EQUIPO
28-Jan-16 332,500.00 10% 2,770.83
3-Sep-17 1,311,000.00 10% 10,925.00
14-Sep-17 2,137,500.00 10% 17,812.50
14-Sep-17 190,000.00 10% 1,583.33
8-May-19 807,500.00 10% 6,729.17
10-Aug-20 285,000.00 10% 2,375.00
6-Jun-23 71,250.00 10% 593.75

EQUIPO DE TRANSPORTE
15-Mar-22 611,100.00 25% 12,731.25
6-Jun-23 1,746,000.00 25% 36,375.00

EQUIPO DE COMPUTO
10-Nov-21 684,000.00 30% 17,100.00
2-Jan-22 391,500.00 30% 9,787.50

MOBILIARIO Y EQUIPO DE OFICINA

28-Jan-16 414,000.00 10% 3,450.00
15-Jan-17 333,000.00 10% 2,775.00
15-Jan-23 10,800.00 10% 90.00
2-Jun-23 31,950.00 10% 266.25
13-Jun-23 41,400.00 10% 345.00
5-Aug-23 26,010.00 10% 216.75
16-Nov-23 25,065.00 10% 208.88
30-Sep-23 76,500 10% 637.50
 D4
INICIALES FECHA
PREPARO JSKA 4/1/2025
REVISO

No. meses a Monto pendiente INPC Factor de MPD

Dic 23 por deducir Origen Cierre actualización actualizado

94 358,186.67 89.778 132.373 1.4744 528,110.42

92 1,064,113.09 89.625 132.373 1.4769 1,571,588.63
89 118,805.54 89.557 132.373 1.478 175,594.59
83 108,330.00 93.604 132.373 1.4141 153,189.45
2,428,483.09

95 69,270.83 89.386 132.373 1.4809 102,583.18

75 491,625.00 96.094 132.373 1.3775 677,213.44
75 801,562.50 96.094 132.373 1.3775 1,104,152.34
75 71,250.00 96.094 132.373 1.3775 98,146.88
55 437,395.83 103.233 132.373 1.2822 560,828.94
40 190,000.00 107.867 132.373 1.2271 233,149.00
6 67,687.50 128.214 132.373 1.0324 69,880.58
2,845,954.35

21 343,743.75 120.159 132.373 1.1016 378,668.12

6 1,527,750.00 128.214 132.373 1.0324 1,577,249.10
1,955,917.21

25 256,500.00 116.884 132.373 1.1325 290,486.25

23 166,387.50 118.002 132.373 1.1217 186,636.86
477,123.11

95 86,250.00 89.386 132.373 1.4809 127,727.63

83 102,675.00 93.604 132.373 1.4141 145,192.72
11 9,810.00 127.336 132.373 1.0395 10,197.50
6 30,352.50 128.214 132.373 1.0324 31,335.92
6 39,330.00 128.214 132.373 1.0324 40,604.29
4 25,143.00 129.545 132.373 1.0218 25,691.12
1 24,856.13 131.445 132.373 1.007 25,030.12
3 74,587.50 130.12 132.373 1.0173 75,877.86
481,657.15
INDUSTRIAS AGUILAS BLANCAS S.A. DE C.V.
Auditoria al 31 de Diciembre del 2023
DETERMINACION DE VALOR FISCAL DE LOS ACTIVOS FIJOS

Fecha de
Concepto MOI % Ded
adquisición
EDIFICIO
2-Feb-16 640,000.00 5%
8-Apr-16 1,875,640.00 5%
10-Jul-16 205,250.00 5%
15-Jan-17 180,000.00 5%

MAQUINARIA Y EQUIPO
28-Jan-16 350,000.00 10%
3-Sep-17 1,380,000.00 10%
14-Sep-17 2,250,000.00 10%
14-Sep-17 200,000.00 10%
8-May-19 850,000.00 10%
10-Aug-20 300,000.00 10%
6-Jun-23 75,000.00 10%

EQUIPO DE TRANSPORTE
15-Mar-22 630,000.00 25%
6-Jun-23 1,800,000.00 25%

EQUIPO DE COMPUTO
10-Nov-21 760,000.00 30%
2-Jan-22 435,000.00 30%

MOBILIARIO Y EQUIPO DE OFICINA

28-Jan-16 460,000.00 10%
15-Jan-17 370,000.00 10%
15-Jan-23 12,000.00 10%
2-Jun-23 35,500.00 10%
13-Jun-23 46,000.00 10%
5-Aug-23 28,900.00 10%
16-Nov-23 27,850.00 10%
30-Sep-23 85,000 10%
 D4
INICIALES FECHA
PREPARO JSKA 4/1/2025
REVISO

No. meses a Monto pendiente INPC Factor de MPD

Ded Mensual
Dic 23 por deducir Origen Cierre actualización actualizado
23-Jun
2,666.67 94 389,333.33 89.778 128.214 1.4281 556,006.93
7,815.17 92 1,156,644.67 89.625 128.214 1.4305 1,654,580.20
855.21 89 129,136.46 89.557 128.214 1.4316 184,871.75
750.00 83 117,750.00 93.604 128.214 1.3697 161,282.18
2,556,741.06

2,916.67 95 72,916.67 89.386 128.214 1.4343 104,584.38

11,500.00 75 517,500.00 96.094 128.214 1.3342 690,448.50
18,750.00 75 843,750.00 96.094 128.214 1.3342 1,125,731.25
1,666.67 75 75,000.00 96.094 128.214 1.3342 100,065.00
7,083.33 55 460,416.67 103.233 128.214 1.2419 571,791.46
2,500.00 40 200,000.00 107.867 128.214 1.1886 237,720.00
625.00 6 71,250.00 128.214 130.12 1.0148 72,304.50
2,902,645.08

13,125.00 21 354,375.00 120.159 128.214 1.067 378,118.13

37,500.00 6 1,575,000.00 128.214 130.12 1.0148 1,598,310.00
1,976,428.12

19,000.00 25 285,000.00 116.884 128.214 1.0969 312,616.50

10,875.00 23 184,875.00 118.002 128.214 1.0865 200,866.69
513,483.19

3,833.33 95 95,833.33 89.386 128.214 1.4343 137,453.75

3,083.33 83 114,083.33 93.604 128.214 1.3697 156,259.94
100.00 11 10,900.00 127.336 128.832 1.0117 11,027.53
295.83 6 33,725.00 128.214 130.12 1.0148 34,224.13
383.33 6 43,700.00 128.214 130.12 1.0148 44,346.76
240.83 4 27,936.67 129.545 130.609 1.0082 28,165.75
232.08 1 27,617.92 131.445 132.373 1.007 27,811.24
708.33 3 82,875.00 130.12 130.609 1.0037 83,181.64
522,470.74
 ENERO FEBRERO MARZO ABRIL MAYO JUNIO JULIO
2025 138.343 138.726
2024 133.555 133.681 134.065 134.336 134.087 134.594 136.003
2023 127.336 128.046 128.389 128.363 128.084 128.214 128.832
2022 118.002 118.981 120.159 120.809 121.022 122.044 122.948
2021 110.21 110.907 111.824 112.19 112.419 113.018 113.682
2020 106.447 106.889 106.838 105.755 106.162 106.743 107.444
2019 103.108 103.079 103.476 103.531 103.233 103.299 103.687
2018 98.7949996995 99.17137448 99.49215698 99.15484705 98.99408017 99.37646493 99.9090991
2017 93.6038824449 94.14478034 94.72248933 94.83893263 94.72549432 94.96363964 95.32273574
2016 89.3863813931 89.77778112 89.9100006 89.62527796 89.22561452 89.32402789 89.55691448
2015 87.1101027706 87.27537713 87.63071699 87.40384038 86.96736583 87.11310776 87.24081976
2014 84.5190516257 84.73315704 84.96529239 84.80677925 84.53557906 84.68207224 84.91495883
2013 80.8927820182 81.29094297 81.88743314 81.94152293 81.66882024 81.61923793 81.59219304
AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE

136.013 136.08 136.828 137.424 137.949

129.545 130.12 130.609 131.445 132.373
123.803 124.571 125.276 125.997 126.478
113.899 114.601 115.561 116.884 117.308
107.867 108.114 108.774 108.856 109.271
103.67 103.942 104.503 105.346 105.934
100.492 100.917 101.44 102.303 103.02
95.7937676543 96.0935152353 96.698269127 97.6951739888 98.27288299
89.8093334936 90.3577438548 90.906154216 91.6168339443 92.0390348
87.424875293 87.7524190156 88.203918505 88.6854678767 89.04681772
85.2199651421 85.5963399243 86.069625578 86.7637778713 87.18898371
81.8243283851 82.1323396839 82.52298816 83.2922651602 83.7700583