10/01/2009

Tabla de Depreciación -Roos Heidecke-

CAPBA D7        EJERCICIO PROFESIONAL

 

Método para aplicar depreciación a un inmueble o elemento fisico (medianera) TABLA DE ROSS HEIDECKE

La fórmula que se aplicará para la depreciación física será:

Va= VR – (VR-Vr) K siendo:

Va: valor actual
VR: valor de reposición o costo de reposición bruto.
Vr: valor residual
K: coeficiente según porcentaje de vida transcurrida y estado. Tabla de Ross-Heidecke.

A continuación se reproduce la tabla:

Primera fila, determina el estado del bien según el siguiente orden:
1.0 EXCELENTE
1.5 MUY BUENA
2.0 BUENA
2.5 NORMAL
3.0 REGULAR
3.5 MALO
4.0 MUY MALO
4.5 DEMOLICION
5.0 IRRECUPERABLE

Primera columna determina el porcentaje de vida transcurrida con relación a la vida útil del bien.

El valor obtenido en la tabla debe dividirse por cien para obtener el coeficiente K

% 1.00 1.50 2.00 2.50 3.00 3.50 4.00 4.50 5.00
0 0.000 0.032 2.520 8.090 18.100 33.200 52.600 75.200 100.000
1 0.505 0.537 3.010 8.550 18.510 33.540 52.840 75.320 100.000
2 1.020 1.052 3.510 9.030 18.940 33.890 53.090 75.450 100.000
3 1.545 1.577 4.030 9.510 19.370 34.230 53.340 75.580 100.000
4 2.080 2.111 4.550 10.000 19.800 34.590 53.590 75.710 100.000
5 2.625 2.656 5.080 10.500 20.250 34.950 53.840 75.850 100.000
6 3.180 3.211 5.620 11.010 20.700 35.320 54.110 75.990 100.000
7 3.745 3.776 6.170 11.530 21.170 35.700 54.380 76.130 100.000
8 4.320 4.351 6.730 12.060 21.640 36.090 54.650 76.270 100.000
9 4.905 4.935 7.300 12.600 22.120 36.480 54.930 76.410 100.000
10 5.500 5.530 7.880 13.150 22.600 36.870 55.210 76.560 100.000
11 6.105 6.135 8.470 13.700 23.100 37.270 55.490 76.710 100.000
12 6.720 6.750 9.070 14.270 23.610 37.680 55.780 76.860 100.000
13 7.345 7.375 9.680 14.840 24.120 38.100 56.080 77.020 100.000
14 7.980 8.009 10.300 15.420 24.630 38.520 56.380 77.180 100.000
15 8.625 8.654 10.930 16.020 25.160 38.950 56.690 77.340 100.000
16 9.280 9.309 11.570 16.620 25.700 39.390 57.000 77.500 100.000
17 9.945 9.974 12.220 17.230 26.250 39.840 57.310 77.660 100.000
18 10.620 10.649 12.870 17.850 26.800 40.290 57.630 77.830 100.000
19 11.305 11.333 13.540 18.480 27.360 40.750 57.960 78.000 100.000
20 12.000 12.028 14.220 19.120 27.930 41.220 58.290 78.170 100.000
21 12.705 12.733 14.510 19.770 28.510 41.690 58.620 78.350 100.000
22 13.420 13.448 15.600 20.420 29.090 42.160 58.960 78.530 100.000
23 14.145 14.173 16.310 21.090 29.680 42.650 59.300 78.710 100.000
24 14.830 14.907 17.030 21.770 30.280 43.140 59.650 78.890 100.000
25 15.625 15.652 17.750 22.450 30.890 43.640 60.000 79.070 100.000
26 16.380 16.407 18.490 23.140 31.510 44.140 60.360 79.260 100.000
27 17.145 17.171 19.230 23.850 32.140 44.650 60.720 79.450 100.000
28 17.920 17.956 19.990 24.560 32.780 45.170 61.090 79.640 100.000
29 18.705 18.731 20.750 25.280 33.420 45.690 61.460 79.840 100.000
30 19.500 19.526 21.530 26.010 34.070 46.220 61.840 80.040 100.000
31 20.305 20.330 22.310 26.750 34.730 46.760 62.220 80.240 100.000
32 21.120 21.155 23.110 27.500 35.400 47.310 62.610 80.440 100.000
33 21.945 21.970 23.900 28.260 36.070 47.860 63.000 80.640 100.000
34 22.780 22.805 24.730 29.030 36.760 48.420 63.400 80.850 100.000
35 23.625 23.649 25.550 29.800 37.450 48.980 63.800 81.060 100.000
36 24.480 24.504 26.380 30.590 38.150 49.550 64.200 81.270 100.000
37 25.345 25.349 27.230 31.380 38.860 50.130 64.610 81.480 100.000
38 26.220 26.244 28.080 32.190 39.570 50.710 65.030 81.700 100.000
39 27.105 27.128 28.940 33.000 40.300 51.300 65.450 81.920 100.000
40 28.000 28.023 29.810 33.820 41.030 51.900 65.870 82.140 100.000
41 28.905 28.928 30.700 34.660 41.770 52.510 66.300 82.370 100.000
42 29.820 29.842 31.590 35.500 42.520 53.120 66.730 82.600 100.000
43 30.745 30.767 32.490 36.350 43.280 53.740 67.170 82.830 100.000
44 31.680 31.702 33.400 37.210 44.050 54.360 67.610 83.060 100.000
45 32.625 32.646 34.320 38.080 44.820 54.990 68.060 83.290 100.000
46 33.580 33.601 35.250 38.950 45.600 55.630 68.510 83.530 100.000
47 34.545 34.566 36.190 39.840 46.390 56.280 68.970 83.770 100.000
48 35.520 35.541 37.140 40.740 47.190 56.930 69.430 84.010 100.000
49 36.505 36.525 38.100 41.640 48.000 57.590 69.900 84.250 100.000
50 37.500 37.520 39.070 42.560 48.810 58.250 70.370 84.500 100.000
51 38.505 38.525 40.050 43.480 49.630 58.920 70.850 84.750 100.000
52 39.520 39.539 41.040 44.410 50.460 59.600 71.330 85.000 100.000
53 40.545 40.564 42.040 45.350 51.300 60.280 71.820 85.250 100.000
54 41.580 41.599 43.050 46.300 52.150 60.970 72.310 85.510 100.000
55 42.625 42.643 44.070 47.260 53.010 61.670 72.800 85.770 100.000
56 43.680 43.698 45.100 48.240 53.870 62.380 73.300 86.030 100.000
57 44.745 44.763 46.140 49.220 54.740 63.090 73.810 86.290 100.000
58 45.820 45.837 47.190 50.200 55.620 63.810 74.320 86.560 100.000
59 46.905 46.922 48.250 51.200 55.610 64.530 74.830 86.830 100.000
60 48.000 48.017 49.320 52.200 57.410 65.260 75.350 87.100 100.000
61 49.105 49.121 50.390 53.220 58.320 66.000 75.870 87.380 100.000
62 50.220 50.236 51.470 54.250 59.230 66.750 76.400 87.660 100.000
63 51.345 51.361 52.570 55.280 60.150 67.500 76.940 87.940 100.000
64 52.480 52.495 53.680 56.320 61.080 68.260 77.480 88.220 100.000
65 53.625 53.640 54.800 57.380 62.020 69.020 78.020 88.500 100.000
66 54.780 54.794 55.930 58.440 62.960 69.790 78.570 88.790 100.000
67 55.945 55.959 57.060 59.510 63.920 70.570 79.120 89.080 100.000
68 57.120 57.134 58.200 60.590 64.880 71.360 79.680 89.370 100.000
69 58.305 58.318 59.360 61.680 65.850 72.150 80.240 89.660 100.000
70 59.500 59.513 60.520 62.780 66.830 72.950 80.800 89.960 100.000
71 60.705 60.718 61.700 63.880 67.820 73.750 81.370 90.260 100.000
72 61.920 61.932 62.880 65.000 68.810 74.560 81.930 90.560 100.000
73 63.145 63.157 64.080 66.130 69.810 75.380 82.530 90.860 100.000
74 64.380 64.391 65.280 67.260 70.830 76.210 83.120 91.170 100.000
75 65.625 65.636 66.490 68.400 71.850 77.040 83.710 91.470 100.000
76 66.880 66.891 67.710 69.560 72.870 77.880 84.300 91.780 100.000
77 68.145 68.155 68.950 70.720 73.910 78.720 84.900 92.100 100.000
78 69.420 69.430 70.190 71.890 74.950 79.570 85.500 92.420 100.000
79 70.705 70.714 71.440 73.070 76.010 80.430 86.110 92.740 100.000
80 72.000 72.009 72.710 74.270 77.070 81.300 86.730 93.060 100.000
81 73.305 73.314 73.980 75.470 78.140 82.170 87.350 93.380 100.000
82 74.620 74.628 75.260 76.670 79.210 83.050 87.970 93.700 100.000
83 75.945 75.953 76.560 77.890 80.300 83.930 88.600 94.030 100.000
84 77.280 77.287 77.850 79.120 81.390 84.820 89.230 94.360 100.000
85 78.625 78.632 79.160 80.350 82.490 85.720 89.870 94.700 100.000
86 79.980 79.986 80.480 81.600 83.600 86.630 90.510 95.050 100.000
87 81.345 81.351 81.820 82.850 84.720 87.540 91.160 95.350 100.000
88 82.720 82.725 83.160 84.120 85.850 88.460 91.810 95.720 100.000
89 84.105 84.110 84.510 85.390 86.980 89.380 92.470 96.060 100.000
90 85.500 85.505 85.870 86.670 88.120 90.310 93.130 96.400 100.000
91 86.905 86.909 87.230 87.960 89.270 91.250 93.790 96.750 100.000
92 88.320 88.324 88.610 89.260 90.430 92.200 94.460 97.100 100.000
93 89.745 89.748 90.000 90.570 91.590 93.150 95.140 97.450 100.000
94 91.180 91.183 91.400 91.890 92.770 94.110 95.820 97.810 100.000
95 92.625 92.627 92.810 93.220 93.960 95.070 96.500 98.170 100.000
96 94.080 94.082 94.560 94.560 95.150 96.040 97.190 98.530 100.000
97 95.545 95.546 95.660 95.910 96.450 97.020 97.890 98.890 100.000
98 97.020 97.021 97.100 97.260 97.560 98.010 98.590 99.260 100.000
99 98.505 98.505 98.540 98.630 98.780 99.000 99.290 99.630 100.00