Tabla de Ross-Heidecke La fórmula que se aplicará para la

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
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
0
0.505
1.02
1.545
2.08
2.625
3.18
3.745
4.32
4.905
5.5
6.105
6.72
7.345
7.98
8.625
9.28
9.945
10.62
11.305
12
12.705
13.42
14.145
14.83
15.625
16.38
17.145
17.92
18.705
19.5
1.5
0.032
0.537
1.052
1.577
2.111
2.656
3.211
3.776
4.351
4.935
5.53
6.135
6.75
7.375
8.009
8.654
9.309
9.974
10.649
11.333
12.028
12.733
13.448
14.173
14.907
15.652
16.407
17.171
17.956
18.731
19.526
2
2.52
3.01
3.51
4.03
4.55
5.08
5.62
6.17
6.73
7.3
7.88
8.47
9.07
9.68
10.3
10.93
11.57
12.22
12.87
13.54
14.22
14.51
15.6
16.31
17.03
17.75
18.49
19.23
19.99
20.75
21.53
2.5
8.09
8.55
9.03
9.51
10
10.5
11.01
11.53
12.06
12.6
13.15
13.7
14.27
14.84
15.42
16.02
16.62
17.23
17.85
18.48
19.12
19.77
20.42
21.09
21.77
22.45
23.14
23.85
24.56
25.28
26.01
3
18.1
18.51
18.94
19.37
19.8
20.25
20.7
21.17
21.64
22.12
22.6
23.1
23.61
24.12
24.63
25.16
25.7
26.25
26.8
27.36
27.93
28.51
29.09
29.68
30.28
30.89
31.51
32.14
32.78
33.42
34.07
3.5
33.2
33.54
33.89
34.23
34.59
34.95
35.32
35.7
36.09
36.48
36.87
37.27
37.68
38.1
38.52
38.95
39.39
39.84
40.29
40.75
41.22
41.69
42.16
42.65
43.14
43.64
44.14
44.65
45.17
45.69
46.22
4
52.6
52.84
53.09
53.34
53.59
53.84
54.11
54.38
54.65
54.93
55.21
55.49
55.78
56.08
56.38
56.69
57
57.31
57.63
57.96
58.29
58.62
58.96
59.3
59.65
60
60.36
60.72
61.09
61.46
61.84
4.5
75.2
75.32
75.45
75.58
75.71
75.85
75.99
76.13
76.27
76.41
76.56
76.71
76.86
77.02
77.18
77.34
77.5
77.66
77.83
78
78.17
78.35
78.53
78.71
78.89
79.07
79.26
79.45
79.64
79.84
80.04
5
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
31
20.305
20.33
22.31
26.75
34.73
46.76
62.22
80.24
100
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
21.12
21.945
22.78
23.625
24.48
25.345
26.22
27.105
28
28.905
29.82
30.745
31.68
32.625
33.58
34.545
35.52
36.505
37.5
38.505
39.52
40.545
41.58
42.625
43.68
44.745
45.82
46.905
48
49.105
50.22
51.345
52.48
53.625
54.78
55.945
57.12
58.305
59.5
60.705
61.92
63.145
64.38
65.625
66.88
68.145
69.42
70.705
72
73.305
74.62
75.945
77.28
78.625
79.98
81.345
82.72
21.155
21.97
22.805
23.649
24.504
25.349
26.244
27.128
28.023
28.928
29.842
30.767
31.702
32.646
33.601
34.566
35.541
36.525
37.52
38.525
39.539
40.564
41.599
42.643
43.698
44.763
45.837
46.922
48.017
49.121
50.236
51.361
52.495
53.64
54.794
55.959
57.134
58.318
59.513
60.718
61.932
63.157
64.391
65.636
66.891
68.155
69.43
70.714
72.009
73.314
74.628
75.953
77.287
78.632
79.986
81.351
82.725
23.11
23.9
24.73
25.55
26.38
27.23
28.08
28.94
29.81
30.7
31.59
32.49
33.4
34.32
35.25
36.19
37.14
38.1
39.07
40.05
41.04
42.04
43.05
44.07
45.1
46.14
47.19
48.25
49.32
50.39
51.47
52.57
53.68
54.8
55.93
57.06
58.2
59.36
60.52
61.7
62.88
64.08
65.28
66.49
67.71
68.95
70.19
71.44
72.71
73.98
75.26
76.56
77.85
79.16
80.48
81.82
83.16
27.5
28.26
29.03
29.8
30.59
31.38
32.19
33
33.82
34.66
35.5
36.35
37.21
38.08
38.95
39.84
40.74
41.64
42.56
43.48
44.41
45.35
46.3
47.26
48.24
49.22
50.2
51.2
52.2
53.22
54.25
55.28
56.32
57.38
58.44
59.51
60.59
61.68
62.78
63.88
65
66.13
67.26
68.4
69.56
70.72
71.89
73.07
74.27
75.47
76.67
77.89
79.12
80.35
81.6
82.85
84.12
35.4
36.07
36.76
37.45
38.15
38.86
39.57
40.3
41.03
41.77
42.52
43.28
44.05
44.82
45.6
46.39
47.19
48
48.81
49.63
50.46
51.3
52.15
53.01
53.87
54.74
55.62
55.61
57.41
58.32
59.23
60.15
61.08
62.02
62.96
63.92
64.88
65.85
66.83
67.82
68.81
69.81
70.83
71.85
72.87
73.91
74.95
76.01
77.07
78.14
79.21
80.3
81.39
82.49
83.6
84.72
85.85
47.31
47.86
48.42
48.98
49.55
50.13
50.71
51.3
51.9
52.51
53.12
53.74
54.36
54.99
55.63
56.28
56.93
57.59
58.25
58.92
59.6
60.28
60.97
61.67
62.38
63.09
63.81
64.53
65.26
66
66.75
67.5
68.26
69.02
69.79
70.57
71.36
72.15
72.95
73.75
74.56
75.38
76.21
77.04
77.88
78.72
79.57
80.43
81.3
82.17
83.05
83.93
84.82
85.72
86.63
87.54
88.46
62.61
63
63.4
63.8
64.2
64.61
65.03
65.45
65.87
66.3
66.73
67.17
67.61
68.06
68.51
68.97
69.43
69.9
70.37
70.85
71.33
71.82
72.31
72.8
73.3
73.81
74.32
74.83
75.35
75.87
76.4
76.94
77.48
78.02
78.57
79.12
79.68
80.24
80.8
81.37
81.93
82.53
83.12
83.71
84.3
84.9
85.5
86.11
86.73
87.35
87.97
88.6
89.23
89.87
90.51
91.16
91.81
80.44
80.64
80.85
81.06
81.27
81.48
81.7
81.92
82.14
82.37
82.6
82.83
83.06
83.29
83.53
83.77
84.01
84.25
84.5
84.75
85
85.25
85.51
85.77
86.03
86.29
86.56
86.83
87.1
87.38
87.66
87.94
88.22
88.5
88.79
89.08
89.37
89.66
89.96
90.26
90.56
90.86
91.17
91.47
91.78
92.1
92.42
92.74
93.06
93.38
93.7
94.03
94.36
94.7
95.05
95.35
95.72
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
89
90
91
92
93
94
95
96
97
98
99
84.105
85.5
86.905
88.32
89.745
91.18
92.625
94.08
95.545
97.02
98.505
84.11
85.505
86.909
88.324
89.748
91.183
92.627
94.082
95.546
97.021
98.505
84.51
85.87
87.23
88.61
90
91.4
92.81
94.56
95.66
97.1
98.54
85.39
86.67
87.96
89.26
90.57
91.89
93.22
94.56
95.91
97.26
98.63
86.98
88.12
89.27
90.43
91.59
92.77
93.96
95.15
96.45
97.56
98.78
89.38
90.31
91.25
92.2
93.15
94.11
95.07
96.04
97.02
98.01
99
92.47
93.13
93.79
94.46
95.14
95.82
96.5
97.19
97.89
98.59
99.29
96.06
96.4
96.75
97.1
97.45
97.81
98.17
98.53
98.89
99.26
99.63
100
100
100
100
100
100
100
100
100
100
100