{"id":11720,"date":"2023-12-23T14:00:00","date_gmt":"2023-12-23T19:00:00","guid":{"rendered":"https:\/\/php81.anepsa.com.mx\/?p=11720"},"modified":"2024-02-12T18:11:14","modified_gmt":"2024-02-12T23:11:14","slug":"norma-de-informacion-financiera-c-6","status":"publish","type":"post","link":"https:\/\/php81.anepsa.com.mx\/en\/financial-reporting-standard-c-6\/","title":{"rendered":"Financial Reporting Standard C-6 | Real estate, machinery and equipment"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"11720\" class=\"elementor elementor-11720\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-26a6214 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"26a6214\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-5a8129f\" data-id=\"5a8129f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-1cc1dce\" data-id=\"1cc1dce\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-adc8403 elementor-widget elementor-widget-image\" data-id=\"adc8403\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"605\" height=\"454\" src=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/Norma-de-Informacion-Financiera-C-6-Inmuebles-maquinaria-y-equipo.jpg\" class=\"attachment-large size-large wp-image-11834\" alt=\"\" srcset=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/Norma-de-Informacion-Financiera-C-6-Inmuebles-maquinaria-y-equipo.jpg 605w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/Norma-de-Informacion-Financiera-C-6-Inmuebles-maquinaria-y-equipo-300x225.jpg 300w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/Norma-de-Informacion-Financiera-C-6-Inmuebles-maquinaria-y-equipo-16x12.jpg 16w\" sizes=\"(max-width: 605px) 100vw, 605px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-6a6c407\" data-id=\"6a6c407\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d5c0f6c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d5c0f6c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f295b2f\" data-id=\"f295b2f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5783c7d elementor-widget elementor-widget-table-of-contents\" data-id=\"5783c7d\" data-element_type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tcontent structure\t\t\t<\/h4>\n\t\t\t\t\t<\/div>\n\t\t<div id=\"elementor-toc__5783c7d\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0551947 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0551947\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-299f4dd\" data-id=\"299f4dd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b53f2e elementor-widget elementor-widget-heading\" data-id=\"5b53f2e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is NIF C-6 about?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e15d9b4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e15d9b4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-03395e5\" data-id=\"03395e5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bd85621 elementor-widget elementor-widget-text-editor\" data-id=\"bd85621\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: normal;\"><span style=\"font-size: 12pt; font-family: 'Open Sans', sans-serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-variant-position: normal; white-space-collapse: preserve;\">NIF C-6 is a financial regulation that addresses the comprehensive and financial accounting of concepts related to properties, <\/span><a href=\"https:\/\/php81.anepsa.com.mx\/en\/frs-c6-plant-equipment\/\"><span style=\"font-size: 12pt; color: #1155cc; background-color: transparent; font-weight: bold; font-style: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-variant-position: normal; text-decoration-line: underline; text-decoration-skip-ink: none; white-space-collapse: preserve;\">Plant and equipment<\/span><\/a><span style=\"font-size: 12pt; font-family: 'Open Sans', sans-serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-variant-position: normal; white-space-collapse: preserve;\">,<\/span><span style=\"font-size: 12pt; font-family: 'Open Sans', sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-variant-position: normal; white-space-collapse: preserve;\"> defining the depreciation of components or fixed assets, it is essential for a company to have detailed knowledge of the state of its fixed assets, including the most significant components, their original historical value, their net book value and the associated depreciation.<\/span><\/span><\/p><p>\u00a0<\/p><p dir=\"ltr\" style=\"line-height: 1.38; margin-top: 0pt; margin-bottom: 0pt;\"><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">The <\/span><a style=\"text-decoration: none;\" href=\"https:\/\/www.banxico.org.mx\/marco-normativo\/d\/%7BE1EC9358-7D79-8788-F8CF-51013A547405%7D.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #1155cc; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: underline; -webkit-text-decoration-skip: none; text-decoration-skip-ink: none; vertical-align: baseline; white-space: pre-wrap;\">NIF C-6 <\/span><\/a><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">addresses various aspects, such as presentation, valuation and disclosure, following general standards that include accounting treatment, initial cost, exchange of activities, as well as aspects related to write-offs, depreciation and impairment of assets, compliance with this standard It is linked to the cost method, which assigns an appropriate useful life to assets and determines their remaining useful life, thus allowing for depreciation of the assets and establishing a residual value.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-997683f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"997683f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6bec53b\" data-id=\"6bec53b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2640b9b elementor-widget elementor-widget-heading\" data-id=\"2640b9b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Where can we apply NIF C-6?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d7413a9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d7413a9\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0cc888c\" data-id=\"0cc888c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4b2388e elementor-widget elementor-widget-text-editor\" data-id=\"4b2388e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p dir=\"ltr\" style=\"line-height: 1.38; margin-top: 0pt; margin-bottom: 0pt;\"><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">In accordance with the guidelines established by this financial regulation, the main assets that must be taken into account are those that are part of a cash generating unit (CGU), these assets, throughout their useful life, generate economic benefits, whether through a manufacturing process, a production line or by providing a service that results in economic returns.<\/span><\/p><p><span id=\"docs-internal-guid-2f54ba14-7fff-9082-cf81-25949aa6ca79\" style=\"font-weight: normal;\"><br \/><span style=\"font-size: 12pt; font-family: 'Open Sans', sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-variant-position: normal; white-space-collapse: preserve;\">This analysis is carried out with the purpose of identifying the components of the assets belonging to the category of property, plant and equipment, <\/span><span style=\"font-size: 12pt; font-family: 'Open Sans', sans-serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-variant-position: normal; white-space-collapse: preserve;\">The objective is to carry out a depreciation analysis that covers the estimation of the economic useful life and the residual value of the assets, all in accordance with the guidelines established in the regulations.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5a6f925 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5a6f925\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-eb63311\" data-id=\"eb63311\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-191d371 elementor-widget elementor-widget-heading\" data-id=\"191d371\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is residual value?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6b96682 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6b96682\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fe1f83a\" data-id=\"fe1f83a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f769b5c elementor-widget elementor-widget-text-editor\" data-id=\"f769b5c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p dir=\"ltr\" style=\"line-height: 1.38; margin-top: 0pt; margin-bottom: 0pt;\"><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">Residual value, in the financial and accounting context, represents the estimated value of an asset at the end of its useful life or at the end of its service period and refers to the value that an asset is expected to retain after it has been fully depreciated. or out of stock, <\/span><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">This concept is crucial in accounting for property, plant and equipment, as it helps determine the amount that an asset can contribute in generating economic income even after being used for a specific period.<\/span><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">, calculating residual value is essential to accurately assess the depreciation of an asset and to make long-term financial projections.\u00a0<\/span><\/p><p><span id=\"docs-internal-guid-6ec9f9b4-7fff-44c4-e83d-41bb48772076\" style=\"font-weight: normal;\">\u00a0<\/span><\/p><p dir=\"ltr\" style=\"line-height: 1.38; margin-top: 0pt; margin-bottom: 0pt;\"><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">A properly estimated residual value provides companies with a more complete understanding of the economic useful life of their assets and contributes to more informed financial management.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f838be2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f838be2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-b376605\" data-id=\"b376605\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-e386175\" data-id=\"e386175\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-02524fa elementor-widget elementor-widget-image\" data-id=\"02524fa\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/NORMA-DE-INFORMACION-FINANCIERA-C-6-1024x576.jpg\" class=\"attachment-large size-large wp-image-11808\" alt=\"\" srcset=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/NORMA-DE-INFORMACION-FINANCIERA-C-6-1024x576.jpg 1024w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/NORMA-DE-INFORMACION-FINANCIERA-C-6-300x169.jpg 300w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/NORMA-DE-INFORMACION-FINANCIERA-C-6-768x432.jpg 768w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/NORMA-DE-INFORMACION-FINANCIERA-C-6-1536x864.jpg 1536w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/NORMA-DE-INFORMACION-FINANCIERA-C-6-18x10.jpg 18w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/12\/NORMA-DE-INFORMACION-FINANCIERA-C-6.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-5ded370\" data-id=\"5ded370\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3cf87dc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3cf87dc\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-441036a\" data-id=\"441036a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b0d71a9 elementor-widget elementor-widget-heading\" data-id=\"b0d71a9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What can we analyze with Standard C-6?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a27ec5f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a27ec5f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d874d72\" data-id=\"d874d72\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-493290b elementor-widget elementor-widget-text-editor\" data-id=\"493290b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p dir=\"ltr\" style=\"line-height: 1.38; margin-top: 0pt; margin-bottom: 0pt;\"><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">The purpose of the standard <\/span><a style=\"text-decoration: none;\" href=\"https:\/\/www.cofide.mx\/blog\/que-son-las-nif-normas-de-informacion-financiera\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #1155cc; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: underline; -webkit-text-decoration-skip: none; text-decoration-skip-ink: none; vertical-align: baseline; white-space: pre-wrap;\">NIF C-6 <\/span><\/a><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">is to identify the fundamental components of an asset, which could be a Cash Generating Unit (CGU), in order to analyze them in terms of:<\/span><\/p><p><b id=\"docs-internal-guid-fe652452-7fff-1fbb-6e63-a3a23cb3ed63\" style=\"font-weight: normal;\">\u00a0<\/b><\/p><p dir=\"ltr\" style=\"line-height: 1.38; margin-top: 0pt; margin-bottom: 0pt;\"><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">Acquisition cost:<\/span><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\"> Amount or sum disbursed when making the investment.<\/span><\/p><p dir=\"ltr\" style=\"line-height: 1.38; margin-top: 0pt; margin-bottom: 0pt;\"><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">Replacement cost:<\/span><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\"> During normal operation, it is the lowest cost at which the service of a similar asset can be altered.<\/span><\/p><p dir=\"ltr\" style=\"line-height: 1.38; margin-top: 0pt; margin-bottom: 0pt;\"><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">Component:<\/span><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\"> This is a fraction or portion that is represented or constitutes a part of the plant and equipment, but is differentiated from the rest of the category.<\/span><\/p><p dir=\"ltr\" style=\"line-height: 1.38; margin-top: 0pt; margin-bottom: 0pt;\"><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">Depreciation:<\/span><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\"> Its purpose is to systematically and logically allocate the purchase expense of a component or fixed asset, subtracting its residual value, throughout the estimated useful life of said component.<\/span><\/p><p dir=\"ltr\" style=\"line-height: 1.38; margin-top: 0pt; margin-bottom: 0pt;\"><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">Depreciable amount:<\/span><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\"> It refers to the portion that, after calculating and distributing the acquisition cost related to the asset (discounting its residual value), must be systematically allocated to results throughout the useful life of the asset.<\/span><\/p><p dir=\"ltr\" style=\"line-height: 1.38; margin-top: 0pt; margin-bottom: 0pt;\"><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">Recoverable amount:<\/span><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\"> It is the highest economic value that can be derived from an asset in optimal conditions; This figure covers the higher amount between the value in use and the net sale price of the asset.<\/span><\/p><p dir=\"ltr\" style=\"line-height: 1.38; margin-top: 0pt; margin-bottom: 0pt;\"><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">Loss due to impairment: <\/span><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">This is an excess over the recoverable value of a component in the net book value.<\/span><\/p><p dir=\"ltr\" style=\"line-height: 1.38; margin-top: 0pt; margin-bottom: 0pt;\"><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">Net sales price:<\/span><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\"> Also known as net realizable value, this amount represents the amount that would be obtained, either in kind or in cash, through the sale or exchange of an asset.<\/span><\/p><p dir=\"ltr\" style=\"line-height: 1.38; margin-top: 0pt; margin-bottom: 0pt;\"><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">Residual value:<\/span><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\"> Upon reaching the end of its useful life, a component may generate an amount for its disposal, known as its residual value.<\/span><\/p><p dir=\"ltr\" style=\"line-height: 1.38; margin-top: 0pt; margin-bottom: 0pt;\"><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">Use value: <\/span><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">In the context of future cash flows, which arise both from the continued use of assets and from their disposal at the end of their useful lives, it is possible to calculate value in use.<\/span><\/p><p dir=\"ltr\" style=\"line-height: 1.38; margin-top: 0pt; margin-bottom: 0pt;\"><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">Net book value: <\/span><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">After subtracting accumulated depreciation and impairment losses, the acquisition cost of a component is recognized.<\/span><\/p><p dir=\"ltr\" style=\"line-height: 1.38; margin-top: 0pt; margin-bottom: 0pt;\"><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">Fair value:<\/span><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\"> In a freely competitive market, it refers to the amount of cash or equivalents that participants would be willing to exchange in a transaction of purchase or sale of an asset; this applies to operations between parties that are willing, informed and interested.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f8a1396 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f8a1396\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1f1bb9c\" data-id=\"1f1bb9c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dc4dd63 elementor-widget elementor-widget-heading\" data-id=\"dc4dd63\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What depreciation methods can be used in Standard C-6?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6b6f419 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6b6f419\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1e3a117\" data-id=\"1e3a117\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dff12b6 elementor-widget elementor-widget-text-editor\" data-id=\"dff12b6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p dir=\"ltr\" style=\"line-height: 1.38; margin-top: 0pt; margin-bottom: 0pt;\"><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">When evaluating the component or fixed asset, it is necessary to select the most appropriate depreciation method, taking into account the activity and the way in which economic benefits will be obtained. This choice will allow the income to be effectively addressed, also considering the associated costs and expenses. properly.<\/span><\/p><p><b id=\"docs-internal-guid-36af049c-7fff-5ad7-da1e-aad06fec19d7\" style=\"font-weight: normal;\">\u00a0<\/b><\/p><ol style=\"margin-top: 0; margin-bottom: 0; padding-inline-start: 48px;\"><li dir=\"ltr\" style=\"list-style-type: decimal; font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre;\" aria-level=\"1\"><p dir=\"ltr\" style=\"line-height: 1.38; margin-top: 0pt; margin-bottom: 0pt;\" role=\"presentation\"><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">Activity methods:\u00a0<\/span><\/p><\/li><\/ol><ul style=\"margin-top: 0; margin-bottom: 0; padding-inline-start: 48px;\"><li dir=\"ltr\" style=\"list-style-type: disc; font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #3a3a3a; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre;\" aria-level=\"1\"><p dir=\"ltr\" style=\"line-height: 1.38; background-color: #ffffff; margin-top: 0pt; margin-bottom: 0pt;\" role=\"presentation\"><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #3a3a3a; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">Name that describes the asset and specific characteristics of each element.<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc; font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #3a3a3a; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre;\" aria-level=\"1\"><p dir=\"ltr\" style=\"line-height: 1.38; background-color: #ffffff; margin-top: 0pt; margin-bottom: 18pt;\" role=\"presentation\"><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #3a3a3a; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">Cost center<\/span><\/p><\/li><\/ul><p dir=\"ltr\" style=\"line-height: 1.38; margin-left: 36pt; background-color: #ffffff; margin-top: 0pt; margin-bottom: 18pt;\">\u00a0<\/p><ol style=\"margin-top: 0; margin-bottom: 0; padding-inline-start: 48px;\" start=\"2\"><li dir=\"ltr\" style=\"list-style-type: decimal; font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #3a3a3a; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre;\" aria-level=\"1\"><p dir=\"ltr\" style=\"line-height: 1.38; background-color: #ffffff; margin-top: 0pt; margin-bottom: 0pt;\" role=\"presentation\"><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #3a3a3a; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">Declining charge methods:<\/span><\/p><\/li><\/ol><ul style=\"margin-top: 0; margin-bottom: 0; padding-inline-start: 48px;\"><li dir=\"ltr\" style=\"list-style-type: disc; font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #3a3a3a; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre;\" aria-level=\"1\"><p dir=\"ltr\" style=\"line-height: 1.38; background-color: #ffffff; margin-top: 0pt; margin-bottom: 0pt;\" role=\"presentation\"><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #3a3a3a; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">Digit Number Addition Method<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc; font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #3a3a3a; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre;\" aria-level=\"1\"><p dir=\"ltr\" style=\"line-height: 1.38; background-color: #ffffff; margin-top: 0pt; margin-bottom: 18pt;\" role=\"presentation\"><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #3a3a3a; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">Declining Balance Method<\/span><\/p><\/li><\/ul><p dir=\"ltr\" style=\"line-height: 1.38; margin-left: 36pt; background-color: #ffffff; margin-top: 0pt; margin-bottom: 18pt;\">\u00a0<\/p><ol style=\"margin-top: 0; margin-bottom: 0; padding-inline-start: 48px;\" start=\"3\"><li dir=\"ltr\" style=\"list-style-type: decimal; font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #3a3a3a; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre;\" aria-level=\"1\"><p dir=\"ltr\" style=\"line-height: 1.38; background-color: #ffffff; margin-top: 0pt; margin-bottom: 0pt;\" role=\"presentation\"><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #3a3a3a; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">Special depreciation methods:<\/span><\/p><\/li><\/ol><p>\u00a0<\/p><ul style=\"margin-top: 0; margin-bottom: 0; padding-inline-start: 48px;\"><li dir=\"ltr\" style=\"list-style-type: disc; font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #3a3a3a; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre;\" aria-level=\"1\"><p dir=\"ltr\" style=\"line-height: 1.38; background-color: #ffffff; margin-top: 0pt; margin-bottom: 0pt;\" role=\"presentation\"><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #3a3a3a; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">Group and Composite Methods<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc; font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #3a3a3a; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre;\" aria-level=\"1\"><p dir=\"ltr\" style=\"line-height: 1.38; background-color: #ffffff; margin-top: 0pt; margin-bottom: 18pt;\" role=\"presentation\"><span style=\"font-size: 12pt; font-family: 'Open Sans',sans-serif; color: #3a3a3a; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">Hybrid or Combination Methods<\/span><\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-957de8f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"957de8f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e32032f\" data-id=\"e32032f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a8d7507 elementor-widget elementor-widget-heading\" data-id=\"a8d7507\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/\">Financial Reporting Standards are very important for your company. If you want to know more about how to apply them, consult our BLOG.<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fefbaaa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fefbaaa\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-732e6f1\" data-id=\"732e6f1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1b65a35 elementor-widget elementor-widget-heading\" data-id=\"1b65a35\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Links that may interest you<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-27fec646 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"27fec646\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-74701f46\" data-id=\"74701f46\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d52f3e0 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"4d52f3e0\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/what-type-of-assets-can-be-valued\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/sp-ao.shortpixel.ai\/client\/to_webp,q_glossy,ret_img,w_605\/https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/09\/que-tipo-de-bienes-se-pueden-valuar.jpg\" title=\"\" alt=\"Image of appraisers leaving an asset valuation company\" loading=\"lazy\"><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/what-type-of-assets-can-be-valued\/\">What type of assets can be valued?<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-5c92ab49\" data-id=\"5c92ab49\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-74e1a1de elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"74e1a1de\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/ias-40\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/sp-ao.shortpixel.ai\/client\/to_webp,q_glossy,ret_img,w_605\/https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/05\/norma-internacional-de-contabilidad-nic-40.jpg\" title=\"\" alt=\"image of hands of people working in Accounting with IAS-40\" loading=\"lazy\"><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/ias-40\/\">International Accounting Standard IAS-40<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-75a2815a\" data-id=\"75a2815a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6a1a185 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"6a1a185\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/employee-liabilities-frs-d3\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/sp-ao.shortpixel.ai\/client\/to_webp,q_glossy,ret_img,w_1024\/https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2021\/01\/valuacion-de-pasivos-laborales-nif-d3-1024x768.jpg.webp\" title=\"\" alt=\"image with icons of a calculator, contract and money\" loading=\"lazy\"><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/employee-liabilities-frs-d3\/\">Valuation of Labor Liabilities NIF D-3<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>The Financial Reporting Standard (NIF) bulletin C-6 talks about real estate, machinery and equipment, depreciation methods, valuation rules, etc. Learn more about her.<\/p>","protected":false},"author":1,"featured_media":11834,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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