{"id":16196,"date":"2022-07-16T19:28:53","date_gmt":"2022-07-16T19:28:53","guid":{"rendered":"https:\/\/blogs.ugto.mx\/rea\/?p=16196"},"modified":"2022-08-22T17:46:30","modified_gmt":"2022-08-22T17:46:30","slug":"clase-digital-3-apalancamiento","status":"publish","type":"post","link":"https:\/\/blogs.ugto.mx\/rea\/clase-digital-3-apalancamiento\/","title":{"rendered":"Clase digital 3. Apalancamiento"},"content":{"rendered":"\n\n\n<div class=\"wp-block-cover is-light\" style=\"min-height:284px;aspect-ratio:unset;\"><span aria-hidden=\"true\" class=\"wp-block-cover__background has-background-dim-40 has-background-dim\"><\/span><img decoding=\"async\" class=\"wp-block-cover__image-background wp-image-18448\" alt=\"brown wooden wall frame taken at daytime\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/n2q8hrvzeg8.jpg\" style=\"object-position:46% 84%\" data-object-fit=\"cover\" data-object-position=\"46% 84%\" \/><noscript><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"1200\" class=\"wp-block-cover__image-background wp-image-18448\" alt=\"brown wooden wall frame taken at daytime\" src=\"https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/n2q8hrvzeg8.jpg\" style=\"object-position:46% 84%\" data-object-fit=\"cover\" data-object-position=\"46% 84%\" srcset=\"https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/n2q8hrvzeg8.jpg 800w, https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/n2q8hrvzeg8-200x300.jpg 200w, https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/n2q8hrvzeg8-683x1024.jpg 683w, https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/n2q8hrvzeg8-768x1152.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/noscript><div class=\"wp-block-cover__inner-container is-layout-flow wp-block-cover-is-layout-flow\">\n<p class=\"has-text-align-center has-base-3-color has-text-color has-large-font-size wp-block-paragraph\">Apalancamiento<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"introduccion\">Introducci\u00f3n<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a1Hola!<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Es un placer encontrarte en esta tercera sesi\u00f3n, conf\u00edo en que te encuentres gozando de una salud envidiable, pues de ello depende tu estabilidad acad\u00e9mica. Y entrando en materia te ofrezco la bienvenida a la sesi\u00f3n, espero que sea de tu agrado.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En este tema 3 de apalancamiento, veremos c\u00f3mo podemos aprovechar los recursos ya disponibles para incrementar las ganancias, como es la estructura de costos o los costos financieros.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sin m\u00e1s que agregar. \u00a1Te invito a proseguir con mucho \u00e1nimo!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"desarrollo-del-tema\">Desarrollo del tema <\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">El apalancamiento operativo, es aprovechar la estructura de costos fijos para elevar las ganancias por cada incremento en porcentaje de las ventas.<\/p>\n\n\n\n<div class=\"wp-block-columns has-base-2-background-color has-background is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-text-align-right wp-block-paragraph\">El grado de apalancamiento Operativo (GAO), como mejor se conoce\u00a0representa el n\u00famero de veces que la empresa puede aprovechar el incremento en el nivel de operaciones que impulse el resultado en la utilidad operativa.<br>Entre mayor sea el GAO, mayor es el % de ganancias por cada incremento que se tenga en ventas, sin embargo, tambi\u00e9n el mantener una estructura de costos fijos altos representa un riesgo mayor, de que la operaci\u00f3n no alcance a cubrir el pago de los mismos.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><div class=\"wp-block-image is-style-default\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/2180330-1024x682.jpg\" alt=\"\" class=\"wp-image-18442\" \/><noscript><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"682\" src=\"https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/2180330-1024x682.jpg\" alt=\"\" class=\"wp-image-18442\" srcset=\"https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/2180330-1024x682.jpg 1024w, https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/2180330-300x200.jpg 300w, https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/2180330-768x512.jpg 768w, https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/2180330-272x182.jpg 272w, https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/2180330.jpg 1280w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/noscript><\/figure>\n<\/div><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Por lo que se sugiere que el GAO alto solo se mantenga en algunos periodos, que es donde se debe de aprovechar para incrementar las inversiones que generen mayores ventas, y con el paso del tiempo este GAO se normalice por el desarrollo normal de las operaciones.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por lo que, \u201cun nivel bajo de GAO oscila entre 1.5 o inferior, y alto si es superior a 2.3\u201d (Buenaventura, 2002).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por ejemplo, la renta, el sueldo administrativo u operativo fijos, pagamos la misma cantidad cada mes, pero con la misma estructura de costos fijos podemos incrementar las ventas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">GAO = Margen de Contribuci\u00f3n \/ Utilidad antes de impuestos e intereses (UAII)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El margen de contribuci\u00f3n, es el que conocemos como utilidad bruta, o la diferencia entre mis ventas totales y mi costo de ventas o producci\u00f3n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ejemplo:\u00a0La empresa Hortalizas Santa Teresa produce cajas de pimiento morr\u00f3n, y desea saber si le conviene hacer una nueva inversi\u00f3n de un invernadero de 2.5 hect\u00e1reas, asciende a $2,000,000 a una tasa de inter\u00e9s anual del 13%, con lo cual puede incrementar sus ventas en un 30%. El precio de venta por caja es de $180 y el costo unitario de producci\u00f3n de $70, costos fijos anuales de venta de $283,000 y de administraci\u00f3n de $116,000.<br>Actualmente vende 10,600 cajas, para efectos del escenario base considerar los intereses del financiamiento, para calcular el GAF.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>UNIDADES<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>PV<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>TOTAL VENTAS<\/strong><\/td><\/tr><tr><td>Ventas<\/td><td class=\"has-text-align-center\" data-align=\"center\">10,600.00<\/td><td class=\"has-text-align-center\" data-align=\"center\">180<\/td><td class=\"has-text-align-center\" data-align=\"center\">1,908,000.00<\/td><\/tr><tr><td>Costo de Ventas<\/td><td class=\"has-text-align-center\" data-align=\"center\">10,600.00<\/td><td class=\"has-text-align-center\" data-align=\"center\">70<\/td><td class=\"has-text-align-center\" data-align=\"center\">742,000.00<\/td><\/tr><tr><td><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td>Costos Fijos<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">399,000.00<\/td><\/tr><tr><td><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td>Utilidad antes de Impuestos e Intereses(UAII)<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">767,000.00<\/td><\/tr><tr><td><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td>Intereses<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">260,000.00<\/td><\/tr><tr><td><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td>Utilidad antes de Impuestos (UAI)<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">507,000.00<\/td><\/tr><tr><td>Impuestos 40%<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">202,800.00<\/td><\/tr><tr><td>Utilidad Neta<\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\">304,200.00<\/td><\/tr><tr><td><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n<div class=\"wp-block-image is-style-default\">\n<figure class=\"aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/Captura-de-Pantalla-2022-08-22-a-las-12.13.09-1024x266.png\" alt=\"\" class=\"wp-image-18443\" width=\"616\" height=\"160\" \/><noscript><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/Captura-de-Pantalla-2022-08-22-a-las-12.13.09-1024x266.png\" alt=\"\" class=\"wp-image-18443\" width=\"616\" height=\"160\" srcset=\"https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/Captura-de-Pantalla-2022-08-22-a-las-12.13.09-1024x266.png 1024w, https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/Captura-de-Pantalla-2022-08-22-a-las-12.13.09-300x78.png 300w, https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/Captura-de-Pantalla-2022-08-22-a-las-12.13.09-768x199.png 768w, https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/Captura-de-Pantalla-2022-08-22-a-las-12.13.09.png 1082w\" sizes=\"auto, (max-width: 616px) 100vw, 616px\" \/><\/noscript><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><strong>El apalancamiento financiero,<\/strong> como su nombre lo dice, es aprovechar el impulso que puede generar el financiamiento, para incrementar las ventas, y por lo tanto las utilidades.<\/p>\n\n\n\n<div class=\"wp-block-columns has-base-2-background-color has-background is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><div class=\"wp-block-image is-style-default\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/jpqyfk7gb4w-1024x684.jpg\" alt=\"\" class=\"wp-image-18445\" \/><noscript><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"684\" src=\"https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/jpqyfk7gb4w-1024x684.jpg\" alt=\"\" class=\"wp-image-18445\" srcset=\"https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/jpqyfk7gb4w-1024x684.jpg 1024w, https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/jpqyfk7gb4w-300x200.jpg 300w, https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/jpqyfk7gb4w-768x513.jpg 768w, https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/jpqyfk7gb4w-1536x1025.jpg 1536w, https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/jpqyfk7gb4w-272x182.jpg 272w, https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/jpqyfk7gb4w.jpg 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/noscript><\/figure>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Por ejemplo, si solicito un cr\u00e9dito para la compra de una maquinar\u00eda que permita producir m\u00e1s unidades, y por lo tanto, incrementar las ventas, voy a seguir pagando la misma cantidad de intereses, pero con mayores ventas, esa palanca o impulso, es lo que me ayuda a incrementar las utilidades.<\/p>\n<\/div>\n<\/div>\n\n\n<div class=\"wp-block-image is-style-default\">\n<figure class=\"aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/Captura-de-Pantalla-2022-08-22-a-las-12.13.44-1024x555.png\" alt=\"\" class=\"wp-image-18446\" width=\"576\" height=\"313\" \/><noscript><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/Captura-de-Pantalla-2022-08-22-a-las-12.13.44-1024x555.png\" alt=\"\" class=\"wp-image-18446\" width=\"576\" height=\"313\" srcset=\"https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/Captura-de-Pantalla-2022-08-22-a-las-12.13.44-1024x555.png 1024w, https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/Captura-de-Pantalla-2022-08-22-a-las-12.13.44-300x163.png 300w, https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/Captura-de-Pantalla-2022-08-22-a-las-12.13.44-768x417.png 768w, https:\/\/blogs.ugto.mx\/rea\/wp-content\/uploads\/sites\/71\/2022\/08\/Captura-de-Pantalla-2022-08-22-a-las-12.13.44.png 1049w\" sizes=\"auto, (max-width: 576px) 100vw, 576px\" \/><\/noscript><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consulta la explicaci\u00f3n m\u00e1s a detalle en el siguiente enlace:<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-fill\"><a class=\"wp-block-button__link has-background\" href=\"https:\/\/ugtomx.sharepoint.com\/sites\/GestinFinancieraJD2021\/Shared%20Documents\/General\/Recordings\/Reuni%C3%B3n%20en%20_General_%20-20210921_130515-Meeting%20Recording.mp4?web=1\" style=\"background:linear-gradient(135deg,rgb(55,202,236) 0%,rgb(173,217,216) 67%)\" target=\"_blank\" rel=\"noreferrer noopener\">Accede<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"conclusion\">Conclusi\u00f3n<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En conclusi\u00f3n, el apalancamiento operativo y financieros, son instrumentos que ayudan a incrementar las utilidades a trav\u00e9s de aprovechar la misma estructura de costos fijos y de gastos financieros.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Hemos llegado al final de la clase. \u00a1Te felicito por tu logro! En caso de dudas consulta a tu asesor. A continuaci\u00f3n te invito a resolver y entregar en tiempo y forma la consigna incluida en esta clase.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a1Vas avanzando muy bien! Contin\u00faa con gusto y entusiasmo tu estudio. Nos leemos en la siguiente lecci\u00f3n.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"fuentes-de-informacion\">Fuentes de informaci\u00f3n<\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li>Friedman. T. L. (1999). <em>The Lexus and the Olive Tree<\/em>. F.S.G.<\/li><li>Gitman, L. J. (1986). <em>Fundamentos de Administraci\u00f3n Financiera. <\/em>(Trad. A. Chu). (3<sup>a<\/sup> ed.). Harla.<\/li><li>Perdomo Moreno, A. (2000). <em>An\u00e1lisis e Interpretaci\u00f3n de Estados Financieros. <\/em>(6<sup>a<\/sup> ed.). ECAFSA.<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Introducci\u00f3n \u00a1Hola! Es un placer encontrarte en esta tercera sesi\u00f3n, conf\u00edo en que te encuentres gozando de una salud envidiable, pues de ello depende tu estabilidad acad\u00e9mica. Y entrando en materia te ofrezco la bienvenida a la sesi\u00f3n, espero que sea de tu agrado. En este tema 3 de apalancamiento, veremos c\u00f3mo podemos aprovechar los &#8230; <a title=\"Clase digital 3. Apalancamiento\" class=\"read-more\" href=\"https:\/\/blogs.ugto.mx\/rea\/clase-digital-3-apalancamiento\/\" aria-label=\"Leer m\u00e1s sobre Clase digital 3. Apalancamiento\">Leer m\u00e1s<\/a><\/p>\n","protected":false},"author":142,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_crdt_document":"","episode_type":"","audio_file":"","podmotor_file_id":"","podmotor_episode_id":"","cover_image":"","cover_image_id":"","duration":"","filesize":"","filesize_raw":"","date_recorded":"","explicit":"","block":"","itunes_episode_number":"","itunes_title":"","itunes_season_number":"","itunes_episode_type":"","footnotes":""},"categories":[180,13,474],"tags":[41,475,476],"class_list":["post-16196","post","type-post","status-publish","format-standard","hentry","category-cideap","category-licenciatura-en-gestion-empresarial","category-uda-gestion-financiera","tag-clase-digital","tag-eali05012","tag-judith-banda-guzman"],"acf":[],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/blogs.ugto.mx\/rea\/wp-json\/wp\/v2\/posts\/16196","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blogs.ugto.mx\/rea\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blogs.ugto.mx\/rea\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blogs.ugto.mx\/rea\/wp-json\/wp\/v2\/users\/142"}],"replies":[{"embeddable":true,"href":"https:\/\/blogs.ugto.mx\/rea\/wp-json\/wp\/v2\/comments?post=16196"}],"version-history":[{"count":2,"href":"https:\/\/blogs.ugto.mx\/rea\/wp-json\/wp\/v2\/posts\/16196\/revisions"}],"predecessor-version":[{"id":18449,"href":"https:\/\/blogs.ugto.mx\/rea\/wp-json\/wp\/v2\/posts\/16196\/revisions\/18449"}],"wp:attachment":[{"href":"https:\/\/blogs.ugto.mx\/rea\/wp-json\/wp\/v2\/media?parent=16196"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blogs.ugto.mx\/rea\/wp-json\/wp\/v2\/categories?post=16196"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blogs.ugto.mx\/rea\/wp-json\/wp\/v2\/tags?post=16196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}