{"id":37858,"date":"2026-11-06T20:42:40","date_gmt":"2026-11-06T20:42:40","guid":{"rendered":"https:\/\/blogs.ugto.mx\/rea\/?p=37858"},"modified":"2026-11-06T20:42:41","modified_gmt":"2026-11-06T20:42:41","slug":"4-sistemas-aleman-y-americano-de-amortizacion","status":"publish","type":"post","link":"https:\/\/blogs.ugto.mx\/rea\/4-sistemas-aleman-y-americano-de-amortizacion\/","title":{"rendered":"4. Sistemas alem\u00e1n y americano de amortizaci\u00f3n"},"content":{"rendered":"\n<!-- INICIO DEL C\u00d3DIGO BLINDADO -->\n<div style=\"font-family: Arial, Helvetica, sans-serif;background-color: #F7FAFC;color: #4A5568;line-height: 1.8;font-size: 17px;margin: 0;padding: 20px\">\n\n    <!-- ENCABEZADO AZUL -->\n    <div style=\"background-color: #002855;color: #FFFFFF;padding: 50px 20px;text-align: center;border-bottom: 5px solid #c39955;border-radius: 8px 8px 0 0;margin-bottom: 30px\">\n        <span style=\"font-size: 17px;text-transform: uppercase;letter-spacing: 2px;color: #c39955;display: block;margin-bottom: 8px;font-weight: bold\">Unidad de Aprendizaje: Matem\u00e1ticas Aplicadas a los Negocios<\/span>\n        <span style=\"font-size: 17px;color: #E2E8F0;margin-bottom: 20px;display: block\">Unidad Tem\u00e1tica: Amortizaci\u00f3n<\/span>\n        <h1 style=\"color: #FFFFFF;font-size: 2.2rem;margin: 0;font-weight: bold;line-height: 1.2\">Sistemas alem\u00e1n y americano de amortizaci\u00f3n<\/h1>\n    <\/div>\n\n    <!-- CONTENIDO PRINCIPAL -->\n    <div style=\"max-width: 1000px;margin: 0 auto\">\n        \n        <!-- SECCI\u00d3N 1: INTRODUCCI\u00d3N -->\n        <div style=\"background: #FFFFFF;border-radius: 12px;padding: 40px;margin-bottom: 30px;border: 1px solid #E2E8F0\">\n            <h2 style=\"color: #002855;font-size: 1.8rem;margin-top: 0;border-bottom: 3px solid #c39955;padding-bottom: 10px\">Introducci\u00f3n<\/h2>\n            <p style=\"margin-bottom: 17px;font-size: 17px\">Te doy la bienvenida a la cuarta clase. Despu\u00e9s de analizar el sistema franc\u00e9s, estudiar\u00e1s otras dos formas de pago de una deuda: el sistema alem\u00e1n y el sistema americano.<\/p>\n            <p style=\"margin-bottom: 17px;font-size: 17px\">En el sistema alem\u00e1n, el abono a capital es constante, mientras que los pagos disminuyen. En el sistema americano, normalmente se pagan intereses peri\u00f3dicos y el capital se liquida al final.<\/p>\n            <p style=\"margin-bottom: 0;font-size: 17px\">Cada sistema distribuye de manera diferente el esfuerzo financiero. Por ello, no deben compararse \u00fanicamente por el importe del primer pago o por la aparente comodidad de sus mensualidades.<\/p>\n        <\/div>\n\n        <!-- SECCI\u00d3N 2: SISTEMA ALEM\u00c1N -->\n        <div style=\"background: #FFFFFF;border-radius: 12px;padding: 40px;margin-bottom: 30px;border: 1px solid #E2E8F0\">\n            <h2 style=\"color: #002855;font-size: 1.8rem;margin-top: 0;border-bottom: 3px solid #c39955;padding-bottom: 10px\">Desarrollo del tema<\/h2>\n            \n            <h3 style=\"color: #004b87;font-size: 1.4rem;margin-top: 20px;margin-bottom: 17px\">Sistema alem\u00e1n<\/h3>\n            <p style=\"margin-bottom: 10px;font-size: 17px\">En el sistema alem\u00e1n:<\/p>\n            <div style=\"background-color: #FAFBFC;padding: 20px;border-radius: 8px;border: 1px solid #E2E8F0;margin-bottom: 25px\">\n                <ul style=\"margin-bottom: 0;padding-left: 20px;font-size: 17px\">\n                    <li style=\"margin-bottom: 6px\">El abono a capital es constante.<\/li>\n                    <li style=\"margin-bottom: 6px\">Los intereses se calculan sobre el saldo pendiente.<\/li>\n                    <li style=\"margin-bottom: 6px\">Los intereses disminuyen.<\/li>\n                    <li style=\"margin-bottom: 6px\">Los pagos son decrecientes.<\/li>\n                    <li style=\"margin-bottom: 0\">La deuda disminuye uniformemente.<\/li>\n                <\/ul>\n            <\/div>\n\n            <h4 style=\"color: #002855;font-size: 1.2rem;margin-top: 30px;margin-bottom: 10px\">Abono constante a capital<\/h4>\n            \n            <div style=\"background-color:#FAFBFC;border:1px dashed #CBD5E0;border-radius:8px;padding:15px;text-align:center;margin:15px 0\">\n                <span style=\"font-family:&apos;Times New Roman&apos;,Times,serif;font-size:1.4rem;color:#002855;font-weight:bold;font-style:italic\">\n                    A =\n                <\/span>\n                <span style=\"display:inline-block;vertical-align:middle;text-align:center;font-family:&apos;Times New Roman&apos;,Times,serif;font-size:1.4rem;color:#002855;font-weight:bold;font-style:italic\">\n                    <span style=\"display:block;padding:0 12px\">\n                        C\n                    <\/span>\n                    <span style=\"display:block;border-top:2px solid #002855\">\n                        n\n                    <\/span>\n                <\/span>\n            <\/div>\n            \n            <p style=\"margin-bottom: 10px;font-size: 17px\">Donde:<\/p>\n            <ul style=\"margin-bottom: 17px;padding-left: 20px;font-size: 17px\">\n                <li style=\"margin-bottom: 6px\"><strong>A<\/strong> = abono constante.<\/li>\n                <li style=\"margin-bottom: 6px\"><strong>C<\/strong> = capital inicial.<\/li>\n                <li style=\"margin-bottom: 0\"><strong>n<\/strong> = n\u00famero de pagos.<\/li>\n            <\/ul>\n        <\/div>\n\n        <!-- SECCI\u00d3N 3: EJEMPLO SISTEMA ALEM\u00c1N -->\n        <div style=\"background: #FFFFFF;border-radius: 12px;padding: 40px;margin-bottom: 30px;border: 1px solid #E2E8F0\">\n            <h3 style=\"color: #004b87;font-size: 1.4rem;margin-top: 0;margin-bottom: 17px\">Ejemplo del sistema alem\u00e1n<\/h3>\n            <p style=\"margin-bottom: 17px;font-size: 17px\">Una empresa obtiene $120,000 y realizar\u00e1 seis pagos mensuales. La tasa es de 1.5 % mensual.<\/p>\n            \n            <p style=\"margin-bottom: 6px;font-weight: bold;font-size: 17px;color: #002855\">Abono a capital:<\/p>\n            \n            <p style=\"margin-bottom:17px;font-size:17px\">\n                A =\n                <span style=\"display:inline-block;vertical-align:middle;text-align:center\">\n                    <span style=\"display:block\">\n                        120,000\n                    <\/span>\n                    <span style=\"display:block;border-top:1px solid #000\">\n                        6\n                    <\/span>\n                <\/span>\n            <\/p>\n            <p style=\"margin-bottom: 25px;font-size: 17px\">A = <strong>20,000<\/strong><\/p>\n\n            <div style=\"display: flex;flex-wrap: wrap;gap: 20px;margin-bottom: 30px\">\n                <!-- Primer periodo -->\n                <div style=\"flex: 1;min-width: 250px;background-color: #EDF2F7;padding: 20px;border-radius: 8px\">\n                    <h4 style=\"color: #002855;font-size: 1.2rem;margin-top: 0;margin-bottom: 10px\">Primer periodo<\/h4>\n                    <p style=\"margin-bottom: 10px;font-size: 17px\">I<sub>1<\/sub> = 120,000 \u00b7 0.015 = <strong>1,800<\/strong><\/p>\n                    <p style=\"margin-bottom: 10px;font-size: 17px\">R<sub>1<\/sub> = 20,000 + 1,800 = <strong>21,800<\/strong><\/p>\n                    <p style=\"margin-bottom: 5px;font-size: 17px;font-weight: bold\">Saldo:<\/p>\n                    <p style=\"margin-bottom: 0;font-size: 17px\">S<sub>1<\/sub> = 120,000 &#8211; 20,000 = <strong>100,000<\/strong><\/p>\n                <\/div>\n                <!-- Segundo periodo -->\n                <div style=\"flex: 1;min-width: 250px;background-color: #EDF2F7;padding: 20px;border-radius: 8px\">\n                    <h4 style=\"color: #002855;font-size: 1.2rem;margin-top: 0;margin-bottom: 10px\">Segundo periodo<\/h4>\n                    <p style=\"margin-bottom: 10px;font-size: 17px\">I<sub>2<\/sub> = 100,000 \u00b7 0.015 = <strong>1,500<\/strong><\/p>\n                    <p style=\"margin-bottom: 0;font-size: 17px\">R<sub>2<\/sub> = 20,000 + 1,500 = <strong>21,500<\/strong><\/p>\n                <\/div>\n            <\/div>\n            \n            <!-- Tabla Alem\u00e1n -->\n            <div style=\"margin-bottom: 25px\">\n                <table style=\"width: 100%;border-collapse: collapse;text-align: right;border: 1px solid #E2E8F0;font-size: 16px\">\n                    <caption style=\"text-align: center;font-weight: bold;margin-bottom: 15px;color: #002855;font-size: 1.2rem\">Tabla 4. Sistema alem\u00e1n<\/caption>\n                    <thead>\n                        <tr>\n                            <th style=\"background-color: #002855;color: #FFFFFF;padding: 12px;border: 1px solid #E2E8F0;text-align: center\">Periodo<\/th>\n                            <th style=\"background-color: #002855;color: #FFFFFF;padding: 12px;border: 1px solid #E2E8F0;text-align: right\">Saldo inicial<\/th>\n                            <th style=\"background-color: #002855;color: #FFFFFF;padding: 12px;border: 1px solid #E2E8F0;text-align: right\">Inter\u00e9s<\/th>\n                            <th style=\"background-color: #002855;color: #FFFFFF;padding: 12px;border: 1px solid #E2E8F0;text-align: right\">Abono a capital<\/th>\n                            <th style=\"background-color: #002855;color: #FFFFFF;padding: 12px;border: 1px solid #E2E8F0;text-align: right\">Pago<\/th>\n                            <th style=\"background-color: #002855;color: #FFFFFF;padding: 12px;border: 1px solid #E2E8F0;text-align: right\">Saldo final<\/th>\n                        <\/tr>\n                    <\/thead>\n                    <tbody>\n                        <tr>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;text-align: center;font-weight: bold\">1<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0\">$120,000.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;color: #E53E3E\">$1,800.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;color: #38A169\">$20,000.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;color: #004b87;font-weight: bold\">$21,800.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0\">$100,000.00<\/td>\n                        <\/tr>\n                        <tr style=\"background-color: #F7FAFC\">\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;text-align: center;font-weight: bold\">2<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0\">$100,000.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;color: #E53E3E\">$1,500.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;color: #38A169\">$20,000.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;color: #004b87;font-weight: bold\">$21,500.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0\">$80,000.00<\/td>\n                        <\/tr>\n                        <tr>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;text-align: center;font-weight: bold\">3<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0\">$80,000.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;color: #E53E3E\">$1,200.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;color: #38A169\">$20,000.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;color: #004b87;font-weight: bold\">$21,200.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0\">$60,000.00<\/td>\n                        <\/tr>\n                        <tr style=\"background-color: #F7FAFC\">\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;text-align: center;font-weight: bold\">4<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0\">$60,000.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;color: #E53E3E\">$900.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;color: #38A169\">$20,000.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;color: #004b87;font-weight: bold\">$20,900.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0\">$40,000.00<\/td>\n                        <\/tr>\n                        <tr>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;text-align: center;font-weight: bold\">5<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0\">$40,000.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;color: #E53E3E\">$600.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;color: #38A169\">$20,000.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;color: #004b87;font-weight: bold\">$20,600.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0\">$20,000.00<\/td>\n                        <\/tr>\n                        <tr style=\"background-color: #F7FAFC\">\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;text-align: center;font-weight: bold\">6<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0\">$20,000.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;color: #E53E3E\">$300.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;color: #38A169\">$20,000.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;color: #004b87;font-weight: bold\">$20,300.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0\">$0.00<\/td>\n                        <\/tr>\n                    <\/tbody>\n                <\/table>\n            <\/div>\n\n            <div style=\"background-color: #FAFBFC;padding: 20px;border-radius: 8px;border: 1px solid #E2E8F0;border-left: 4px solid #38A169\">\n                <p style=\"margin-bottom: 5px;font-weight: bold;color: #002855\">Pagos totales:<\/p>\n                <p style=\"margin-bottom: 15px;font-size: 17px\">21,800 + 21,500 + 21,200 + 20,900 + 20,600 + 20,300 = <strong>126,300<\/strong><\/p>\n                <p style=\"margin-bottom: 5px;font-weight: bold;color: #002855\">Intereses totales:<\/p>\n                <p style=\"margin-bottom: 0;font-size: 17px\">126,300 &#8211; 120,000 = <strong>6,300<\/strong><\/p>\n            <\/div>\n        <\/div>\n\n        <!-- SECCI\u00d3N 4: SISTEMA AMERICANO -->\n        <div style=\"background: #FFFFFF;border-radius: 12px;padding: 40px;margin-bottom: 30px;border: 1px solid #E2E8F0\">\n            \n            <h3 style=\"color: #004b87;font-size: 1.4rem;margin-top: 0;margin-bottom: 17px\">Sistema americano<\/h3>\n            <p style=\"margin-bottom: 10px;font-size: 17px\">En el sistema americano:<\/p>\n            <div style=\"background-color: #FAFBFC;padding: 20px;border-radius: 8px;border: 1px solid #E2E8F0;margin-bottom: 30px\">\n                <ul style=\"margin-bottom: 0;padding-left: 20px;font-size: 17px\">\n                    <li style=\"margin-bottom: 6px\">Se pagan intereses durante la vigencia.<\/li>\n                    <li style=\"margin-bottom: 6px\">El capital puede permanecer sin reducci\u00f3n.<\/li>\n                    <li style=\"margin-bottom: 6px\">El capital completo se paga al final.<\/li>\n                    <li style=\"margin-bottom: 6px\">El \u00faltimo pago es considerablemente mayor.<\/li>\n                    <li style=\"margin-bottom: 0\">Puede combinarse con un fondo para reunir el capital final.<\/li>\n                <\/ul>\n            <\/div>\n\n            <h3 style=\"color: #004b87;font-size: 1.4rem;margin-top: 30px;margin-bottom: 17px\">Ejemplo del sistema americano<\/h3>\n            \n            <div style=\"display: flex;flex-wrap: wrap;gap: 20px;margin-bottom: 25px\">\n                <div style=\"flex: 1;min-width: 200px\">\n                    <p style=\"margin-bottom: 5px;font-weight: bold;color: #002855\">Capital:<\/p>\n                    <p style=\"margin-bottom: 15px;font-size: 17px\">C = 120,000<\/p>\n                <\/div>\n                <div style=\"flex: 1;min-width: 200px\">\n                    <p style=\"margin-bottom: 5px;font-weight: bold;color: #002855\">Tasa mensual:<\/p>\n                    <p style=\"margin-bottom: 15px;font-size: 17px\">i = 0.015<\/p>\n                <\/div>\n                <div style=\"flex: 1;min-width: 200px\">\n                    <p style=\"margin-bottom: 5px;font-weight: bold;color: #002855\">Plazo:<\/p>\n                    <p style=\"margin-bottom: 15px;font-size: 17px\">n = 6<\/p>\n                <\/div>\n            <\/div>\n            \n            <div style=\"background-color: #EDF2F7;padding: 20px;border-radius: 8px;margin-bottom: 30px\">\n                <p style=\"margin-bottom: 5px;font-weight: bold;color: #002855\">Inter\u00e9s peri\u00f3dico:<\/p>\n                <p style=\"margin-bottom: 15px;font-size: 17px\">I = 120,000 \u00b7 0.015 = <strong>1,800<\/strong><\/p>\n                \n                <p style=\"margin-bottom: 10px;font-size: 17px\">Durante los primeros cinco meses se pagan $1,800.<\/p>\n                <p style=\"margin-bottom: 15px;font-size: 17px\">En el \u00faltimo mes se pagan: 120,000 + 1,800 = <strong>121,800<\/strong><\/p>\n                \n                <p style=\"margin-bottom: 5px;font-weight: bold;color: #002855\">Intereses totales:<\/p>\n                <p style=\"margin-bottom: 15px;font-size: 17px\">6 \u00b7 1,800 = <strong>10,800<\/strong><\/p>\n                \n                <p style=\"margin-bottom: 5px;font-weight: bold;color: #002855\">Total pagado:<\/p>\n                <p style=\"margin-bottom: 0;font-size: 17px\">120,000 + 10,800 = <strong>130,800<\/strong><\/p>\n            <\/div>\n\n            <!-- Tabla Americano -->\n            <div>\n                <table style=\"width: 100%;border-collapse: collapse;text-align: right;border: 1px solid #E2E8F0;font-size: 16px\">\n                    <caption style=\"text-align: center;font-weight: bold;margin-bottom: 15px;color: #002855;font-size: 1.2rem\">Tabla 5. Sistema americano<\/caption>\n                    <thead>\n                        <tr>\n                            <th style=\"background-color: #002855;color: #FFFFFF;padding: 12px;border: 1px solid #E2E8F0;text-align: center\">Periodo<\/th>\n                            <th style=\"background-color: #002855;color: #FFFFFF;padding: 12px;border: 1px solid #E2E8F0;text-align: right\">Saldo inicial<\/th>\n                            <th style=\"background-color: #002855;color: #FFFFFF;padding: 12px;border: 1px solid #E2E8F0;text-align: right\">Inter\u00e9s<\/th>\n                            <th style=\"background-color: #002855;color: #FFFFFF;padding: 12px;border: 1px solid #E2E8F0;text-align: right\">Abono a capital<\/th>\n                            <th style=\"background-color: #002855;color: #FFFFFF;padding: 12px;border: 1px solid #E2E8F0;text-align: right\">Pago<\/th>\n                            <th style=\"background-color: #002855;color: #FFFFFF;padding: 12px;border: 1px solid #E2E8F0;text-align: right\">Saldo final<\/th>\n                        <\/tr>\n                    <\/thead>\n                    <tbody>\n                        <tr>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;text-align: center;font-weight: bold\">1<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0\">$120,000.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;color: #E53E3E\">$1,800.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0\">$0.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;color: #004b87;font-weight: bold\">$1,800.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0\">$120,000.00<\/td>\n                        <\/tr>\n                        <tr style=\"background-color: #F7FAFC\">\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;text-align: center;font-weight: bold\">2<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0\">$120,000.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;color: #E53E3E\">$1,800.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0\">$0.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;color: #004b87;font-weight: bold\">$1,800.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0\">$120,000.00<\/td>\n                        <\/tr>\n                        <tr>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;text-align: center;font-weight: bold\">3<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0\">$120,000.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;color: #E53E3E\">$1,800.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0\">$0.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;color: #004b87;font-weight: bold\">$1,800.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0\">$120,000.00<\/td>\n                        <\/tr>\n                        <tr style=\"background-color: #F7FAFC\">\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;text-align: center;font-weight: bold\">4<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0\">$120,000.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;color: #E53E3E\">$1,800.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0\">$0.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;color: #004b87;font-weight: bold\">$1,800.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0\">$120,000.00<\/td>\n                        <\/tr>\n                        <tr>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;text-align: center;font-weight: bold\">5<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0\">$120,000.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;color: #E53E3E\">$1,800.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0\">$0.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;color: #004b87;font-weight: bold\">$1,800.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0\">$120,000.00<\/td>\n                        <\/tr>\n                        <tr style=\"background-color: #F7FAFC\">\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;text-align: center;font-weight: bold\">6<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0\">$120,000.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;color: #E53E3E\">$1,800.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;color: #38A169\">$120,000.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0;color: #004b87;font-weight: bold\">$121,800.00<\/td>\n                            <td style=\"padding: 12px;border: 1px solid #E2E8F0\">$0.00<\/td>\n                        <\/tr>\n                    <\/tbody>\n                <\/table>\n            <\/div>\n        <\/div>\n\n        <!-- SECCI\u00d3N 5: COMPARACI\u00d3N DE LOS TRES SISTEMAS -->\n        <div style=\"background-color: #002855;border-radius: 12px;padding: 40px;color: #FFFFFF;margin-bottom: 30px\">\n            <h3 style=\"color: #FFFFFF;margin-top: 0;text-align: center;font-size: 1.6rem;margin-bottom: 20px\">Comparaci\u00f3n de los tres sistemas<\/h3>\n            <p style=\"color: #E2E8F0;margin-bottom: 20px;font-size: 17px;text-align: center\">Con un capital de <strong>$120,000<\/strong>, seis meses y una tasa de <strong>1.5 % mensual<\/strong>:<\/p>\n            \n            <div style=\"display: flex;flex-wrap: wrap;gap: 20px;margin-bottom: 20px\">\n                <div style=\"flex: 1;min-width: 250px;padding: 20px;border-radius: 8px;border-left: 4px solid #c39955\">\n                    <p style=\"font-weight: bold;margin-bottom: 10px;color: #c39955;font-size: 1.1rem;margin-top: 0\">Sistema franc\u00e9s:<\/p>\n                    <p style=\"margin-bottom: 0;font-size: 17px\">Pago aproximado de $21,063.03 e intereses aproximados de $6,378.15.<\/p>\n                <\/div>\n                <div style=\"flex: 1;min-width: 250px;padding: 20px;border-radius: 8px;border-left: 4px solid #38A169\">\n                    <p style=\"font-weight: bold;margin-bottom: 10px;color: #38A169;font-size: 1.1rem;margin-top: 0\">Sistema alem\u00e1n:<\/p>\n                    <p style=\"margin-bottom: 0;font-size: 17px\">Pagos decrecientes e intereses de $6,300.<\/p>\n                <\/div>\n                <div style=\"flex: 1;min-width: 250px;padding: 20px;border-radius: 8px;border-left: 4px solid #E2E8F0\">\n                    <p style=\"font-weight: bold;margin-bottom: 10px;color: #E2E8F0;font-size: 1.1rem;margin-top: 0\">Sistema americano:<\/p>\n                    <p style=\"margin-bottom: 0;font-size: 17px\">Intereses peri\u00f3dicos de $1,800 y pago final del capital; intereses totales de $10,800.<\/p>\n                <\/div>\n            <\/div>\n            \n            <p style=\"margin-bottom: 0;text-align: center;font-style: italic;color: #E2E8F0;font-size: 17px\">Las diferencias se deben a la velocidad con que disminuye el saldo.<\/p>\n        <\/div>\n\n        <!-- SECCI\u00d3N 6: CONCLUSI\u00d3N -->\n        <div style=\"background: #F8F9FA;border-radius: 12px;padding: 40px;border: 1px solid #E2E8F0\">\n            <h2 style=\"color: #002855;font-size: 1.8rem;margin-top: 0;border-bottom: 3px solid #c39955;padding-bottom: 10px\">Conclusi\u00f3n<\/h2>\n            <p style=\"margin-bottom: 17px;font-size: 17px\">El sistema alem\u00e1n utiliza abonos constantes a capital y pagos decrecientes. Como la deuda disminuye uniformemente, tambi\u00e9n disminuyen los intereses.<\/p>\n            <p style=\"margin-bottom: 17px;font-size: 17px\">El sistema americano mantiene el capital pendiente hasta el final. Sus pagos intermedios pueden parecer bajos, pero existe una obligaci\u00f3n considerable en la \u00faltima fecha.<\/p>\n            <p style=\"margin-bottom: 0;font-size: 17px\">La elecci\u00f3n de un sistema debe considerar los intereses totales, la capacidad de pago y el comportamiento esperado de los flujos de efectivo.<\/p>\n        <\/div>\n\n    <\/div>\n<\/div>\n<!-- FIN DEL C\u00d3DIGO BLINDADO -->\n","protected":false},"excerpt":{"rendered":"<p>Unidad de Aprendizaje: Matem\u00e1ticas Aplicadas a los Negocios Unidad Tem\u00e1tica: Amortizaci\u00f3n Sistemas alem\u00e1n y americano de amortizaci\u00f3n Introducci\u00f3n Te doy la bienvenida a la cuarta clase. Despu\u00e9s de analizar el sistema franc\u00e9s, estudiar\u00e1s otras dos formas de pago de una deuda: el sistema alem\u00e1n y el sistema americano. En el sistema alem\u00e1n, el abono a &#8230; <a title=\"4. Sistemas alem\u00e1n y americano de amortizaci\u00f3n\" class=\"read-more\" href=\"https:\/\/blogs.ugto.mx\/rea\/4-sistemas-aleman-y-americano-de-amortizacion\/\" aria-label=\"Leer m\u00e1s sobre 4. Sistemas alem\u00e1n y americano de amortizaci\u00f3n\">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,"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":[999,1000],"tags":[41,1001],"class_list":["post-37858","post","type-post","status-publish","format-standard","hentry","category-licenciatura-en-contaduria-estrategica-y-tecnologias-financieras","category-uda-matematicas-aplicadas-a-los-negocios","tag-clase-digital","tag-lamand-ramirez-andre"],"acf":[],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/blogs.ugto.mx\/rea\/wp-json\/wp\/v2\/posts\/37858","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=37858"}],"version-history":[{"count":1,"href":"https:\/\/blogs.ugto.mx\/rea\/wp-json\/wp\/v2\/posts\/37858\/revisions"}],"predecessor-version":[{"id":37859,"href":"https:\/\/blogs.ugto.mx\/rea\/wp-json\/wp\/v2\/posts\/37858\/revisions\/37859"}],"wp:attachment":[{"href":"https:\/\/blogs.ugto.mx\/rea\/wp-json\/wp\/v2\/media?parent=37858"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blogs.ugto.mx\/rea\/wp-json\/wp\/v2\/categories?post=37858"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blogs.ugto.mx\/rea\/wp-json\/wp\/v2\/tags?post=37858"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}