Tabla de Depreciación Ross Heidecker

Tabla de Depreciación -Roos Heidecke-
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
0.00 0.03 2.52 8.09 18.1 33.2 52.6 75.2 100.0

0
0 2 0 0 00 00 00 00 00
1 0.50 0.53 3.01 8.55 18.5 33.5 52.8 75.3 100.0

5 7 0 0 10 40 40 20 00
1.02 1.05 3.51 9.03 18.9 33.8 53.0 75.4 100.0

2
0 2 0 0 40 90 90 50 00
1.54 1.57 4.03 9.51 19.3 34.2 53.3 75.5 100.0

3
5 7 0 0 70 30 40 80 00
2.08 2.11 4.55 10.0 19.8 34.5 53.5 75.7 100.0

4
0 1 0 00 00 90 90 10 00
2.62 2.65 5.08 10.5 20.2 34.9 53.8 75.8 100.0

5
5 6 0 00 50 50 40 50 00
3.18 3.21 5.62 11.0 20.7 35.3 54.1 75.9 100.0

6
0 1 0 10 00 20 10 90 00
3.74 3.77 6.17 11.5 21.1 35.7 54.3 76.1 100.0

7
5 6 0 30 70 00 80 30 00
4.32 4.35 6.73 12.0 21.6 36.0 54.6 76.2 100.0

8
0 1 0 60 40 90 50 70 00
4.90 4.93 7.30 12.6 22.1 36.4 54.9 76.4 100.0

9
5 5 0 00 20 80 30 10 00
1 5.50 5.53 7.88 13.1 22.6 36.8 55.2 76.5 100.0

0 0 0 0 50 00 70 10 60 00
1 6.10 6.13 8.47 13.7 23.1 37.2 55.4 76.7 100.0

1 5 5 0 00 00 70 90 10 00
1 6.72 6.75 9.07 14.2 23.6 37.6 55.7 76.8 100.0

2 0 0 0 70 10 80 80 60 00
1 7.34 7.37 9.68 14.8 24.1 38.1 56.0 77.0 100.0

3 5 5 0 40 20 00 80 20 00
1 7.98 8.00 10.3 15.4 24.6 38.5 56.3 77.1 100.0

4 0 9 00 20 30 20 80 80 00
1 8.62 8.65 10.9 16.0 25.1 38.9 56.6 77.3 100.0
5 5 4 30 20 60 50 90 40 00
1 9.28 9.30 11.5 16.6 25.7 39.3 57.0 77.5 100.0

6 0 9 70 20 00 90 00 00 00
1 9.94 9.97 12.2 17.2 26.2 39.8 57.3 77.6 100.0

7 5 4 20 30 50 40 10 60 00
1 10.6 10.6 12.8 17.8 26.8 40.2 57.6 77.8 100.0

8 20 49 70 50 00 90 30 30 00
1 11.3 11.3 13.5 18.4 27.3 40.7 57.9 78.0 100.0

9 05 33 40 80 60 50 60 00 00
2 12.0 12.0 14.2 19.1 27.9 41.2 58.2 78.1 100.0

0 00 28 20 20 30 20 90 70 00
2 12.7 12.7 14.5 19.7 28.5 41.6 58.6 78.3 100.0

1 05 33 10 70 10 90 20 50 00
2 13.4 13.4 15.6 20.4 29.0 42.1 58.9 78.5 100.0

2 20 48 00 20 90 60 60 30 00
2 14.1 14.1 16.3 21.0 29.6 42.6 59.3 78.7 100.0

3 45 73 10 90 80 50 00 10 00
2 14.8 14.9 17.0 21.7 30.2 43.1 59.6 78.8 100.0

4 30 07 30 70 80 40 50 90 00
2 15.6 15.6 17.7 22.4 30.8 43.6 60.0 79.0 100.0

5 25 52 50 50 90 40 00 70 00
2 16.3 16.4 18.4 23.1 31.5 44.1 60.3 79.2 100.0

6 80 07 90 40 10 40 60 60 00
2 17.1 17.1 19.2 23.8 32.1 44.6 60.7 79.4 100.0

7 45 71 30 50 40 50 20 50 00
2 17.9 17.9 19.9 24.5 32.7 45.1 61.0 79.6 100.0

8 20 56 90 60 80 70 90 40 00
2 18.7 18.7 20.7 25.2 33.4 45.6 61.4 79.8 100.0

9 05 31 50 80 20 90 60 40 00
3 19.5 19.5 21.5 26.0 34.0 46.2 61.8 80.0 100.0

0 00 26 30 10 70 20 40 40 00
3 20.3 20.3 22.3 26.7 34.7 46.7 62.2 80.2 100.0

1 05 30 10 50 30 60 20 40 00
3 21.1 21.1 23.1 27.5 35.4 47.3 62.6 80.4 100.0

2 20 55 10 00 00 10 10 40 00
3 21.9 21.9 23.9 28.2 36.0 47.8 63.0 80.6 100.0

3 45 70 00 60 70 60 00 40 00
3 22.7 22.8 24.7 29.0 36.7 48.4 63.4 80.8 100.0

4 80 05 30 30 60 20 00 50 00
3 23.6 23.6 25.5 29.8 37.4 48.9 63.8 81.0 100.0

5 25 49 50 00 50 80 00 60 00
3 24.4 24.5 26.3 30.5 38.1 49.5 64.2 81.2 100.0

6 80 04 80 90 50 50 00 70 00
3 25.3 25.3 27.2 31.3 38.8 50.1 64.6 81.4 100.0

7 45 49 30 80 60 30 10 80 00
3 26.2 26.2 28.0 32.1 39.5 50.7 65.0 81.7 100.0

8 20 44 80 90 70 10 30 00 00
3 27.1 27.1 28.9 33.0 40.3 51.3 65.4 81.9 100.0

9 05 28 40 00 00 00 50 20 00
4 28.0 28.0 29.8 33.8 41.0 51.9 65.8 82.1 100.0

0 00 23 10 20 30 00 70 40 00
4 28.9 28.9 30.7 34.6 41.7 52.5 66.3 82.3 100.0

1 05 28 00 60 70 10 00 70 00
4 29.8 29.8 31.5 35.5 42.5 53.1 66.7 82.6 100.0
2 20 42 90 00 20 20 30 00 00
4 30.7 30.7 32.4 36.3 43.2 53.7 67.1 82.8 100.0

3 45 67 90 50 80 40 70 30 00
4 31.6 31.7 33.4 37.2 44.0 54.3 67.6 83.0 100.0

4 80 02 00 10 50 60 10 60 00
4 32.6 32.6 34.3 38.0 44.8 54.9 68.0 83.2 100.0

5 25 46 20 80 20 90 60 90 00
4 33.5 33.6 35.2 38.9 45.6 55.6 68.5 83.5 100.0

6 80 01 50 50 00 30 10 30 00
4 34.5 34.5 36.1 39.8 46.3 56.2 68.9 83.7 100.0

7 45 66 90 40 90 80 70 70 00
4 35.5 35.5 37.1 40.7 47.1 56.9 69.4 84.0 100.0

8 20 41 40 40 90 30 30 10 00
4 36.5 36.5 38.1 41.6 48.0 57.5 69.9 84.2 100.0

9 05 25 00 40 00 90 00 50 00
5 37.5 37.5 39.0 42.5 48.8 58.2 70.3 84.5 100.0

0 00 20 70 60 10 50 70 00 00
5 38.5 38.5 40.0 43.4 49.6 58.9 70.8 84.7 100.0

1 05 25 50 80 30 20 50 50 00
5 39.5 39.5 41.0 44.4 50.4 59.6 71.3 85.0 100.0

2 20 39 40 10 60 00 30 00 00
5 40.5 40.5 42.0 45.3 51.3 60.2 71.8 85.2 100.0

3 45 64 40 50 00 80 20 50 00
5 41.5 41.5 43.0 46.3 52.1 60.9 72.3 85.5 100.0

4 80 99 50 00 50 70 10 10 00
5 42.6 42.6 44.0 47.2 53.0 61.6 72.8 85.7 100.0

5 25 43 70 60 10 70 00 70 00
5 43.6 43.6 45.1 48.2 53.8 62.3 73.3 86.0 100.0

6 80 98 00 40 70 80 00 30 00
5 44.7 44.7 46.1 49.2 54.7 63.0 73.8 86.2 100.0

7 45 63 40 20 40 90 10 90 00
5 45.8 45.8 47.1 50.2 55.6 63.8 74.3 86.5 100.0

8 20 37 90 00 20 10 20 60 00
5 46.9 46.9 48.2 51.2 55.6 64.5 74.8 86.8 100.0

9 05 22 50 00 10 30 30 30 00
6 48.0 48.0 49.3 52.2 57.4 65.2 75.3 87.1 100.0

0 00 17 20 00 10 60 50 00 00
6 49.1 49.1 50.3 53.2 58.3 66.0 75.8 87.3 100.0

1 05 21 90 20 20 00 70 80 00
6 50.2 50.2 51.4 54.2 59.2 66.7 76.4 87.6 100.0

2 20 36 70 50 30 50 00 60 00
6 51.3 51.3 52.5 55.2 60.1 67.5 76.9 87.9 100.0

3 45 61 70 80 50 00 40 40 00
6 52.4 52.4 53.6 56.3 61.0 68.2 77.4 88.2 100.0

4 80 95 80 20 80 60 80 20 00
6 53.6 53.6 54.8 57.3 62.0 69.0 78.0 88.5 100.0

5 25 40 00 80 20 20 20 00 00
6 54.7 54.7 55.9 58.4 62.9 69.7 78.5 88.7 100.0

6 80 94 30 40 60 90 70 90 00
6 55.9 55.9 57.0 59.5 63.9 70.5 79.1 89.0 100.0

7 45 59 60 10 20 70 20 80 00
6 57.1 57.1 58.2 60.5 64.8 71.3 79.6 89.3 100.0

8 20 34 00 90 80 60 80 70 00
6 58.3 58.3 59.3 61.6 65.8 72.1 80.2 89.6 100.0
9 05 18 60 80 50 50 40 60 00
7 59.5 59.5 60.5 62.7 66.8 72.9 80.8 89.9 100.0

0 00 13 20 80 30 50 00 60 00
7 60.7 60.7 61.7 63.8 67.8 73.7 81.3 90.2 100.0

1 05 18 00 80 20 50 70 60 00
7 61.9 61.9 62.8 65.0 68.8 74.5 81.9 90.5 100.0

2 20 32 80 00 10 60 30 60 00
7 63.1 63.1 64.0 66.1 69.8 75.3 82.5 90.8 100.0

3 45 57 80 30 10 80 30 60 00
7 64.3 64.3 65.2 67.2 70.8 76.2 83.1 91.1 100.0

4 80 91 80 60 30 10 20 70 00
7 65.6 65.6 66.4 68.4 71.8 77.0 83.7 91.4 100.0

5 25 36 90 00 50 40 10 70 00
7 66.8 66.8 67.7 69.5 72.8 77.8 84.3 91.7 100.0

6 80 91 10 60 70 80 00 80 00
7 68.1 68.1 68.9 70.7 73.9 78.7 84.9 92.1 100.0

7 45 55 50 20 10 20 00 00 00
7 69.4 69.4 70.1 71.8 74.9 79.5 85.5 92.4 100.0

8 20 30 90 90 50 70 00 20 00
7 70.7 70.7 71.4 73.0 76.0 80.4 86.1 92.7 100.0

9 05 14 40 70 10 30 10 40 00
8 72.0 72.0 72.7 74.2 77.0 81.3 86.7 93.0 100.0

0 00 09 10 70 70 00 30 60 00
8 73.3 73.3 73.9 75.4 78.1 82.1 87.3 93.3 100.0

1 05 14 80 70 40 70 50 80 00
8 74.6 74.6 75.2 76.6 79.2 83.0 87.9 93.7 100.0

2 20 28 60 70 10 50 70 00 00
8 75.9 75.9 76.5 77.8 80.3 83.9 88.6 94.0 100.0

3 45 53 60 90 00 30 00 30 00
8 77.2 77.2 77.8 79.1 81.3 84.8 89.2 94.3 100.0

4 80 87 50 20 90 20 30 60 00
8 78.6 78.6 79.1 80.3 82.4 85.7 89.8 94.7 100.0

5 25 32 60 50 90 20 70 00 00
8 79.9 79.9 80.4 81.6 83.6 86.6 90.5 95.0 100.0

6 80 86 80 00 00 30 10 50 00
8 81.3 81.3 81.8 82.8 84.7 87.5 91.1 95.3 100.0

7 45 51 20 50 20 40 60 50 00
8 82.7 82.7 83.1 84.1 85.8 88.4 91.8 95.7 100.0

8 20 25 60 20 50 60 10 20 00
8 84.1 84.1 84.5 85.3 86.9 89.3 92.4 96.0 100.0

9 05 10 10 90 80 80 70 60 00
9 85.5 85.5 85.8 86.6 88.1 90.3 93.1 96.4 100.0

0 00 05 70 70 20 10 30 00 00
9 86.9 86.9 87.2 87.9 89.2 91.2 93.7 96.7 100.0

1 05 09 30 60 70 50 90 50 00
9 88.3 88.3 88.6 89.2 90.4 92.2 94.4 97.1 100.0

2 20 24 10 60 30 00 60 00 00
9 89.7 89.7 90.0 90.5 91.5 93.1 95.1 97.4 100.0

3 45 48 00 70 90 50 40 50 00
9 91.1 91.1 91.4 91.8 92.7 94.1 95.8 97.8 100.0

4 80 83 00 90 70 10 20 10 00
9 92.6 92.6 92.8 93.2 93.9 95.0 96.5 98.1 100.0

5 25 27 10 20 60 70 00 70 00
9 94.0 94.0 94.5 94.5 95.1 96.0 97.1 98.5 100.0
6 80 82 60 60 50 40 90 30 00
9 95.5 95.5 95.6 95.9 96.4 97.0 97.8 98.8 100.0

7 45 46 60 10 50 20 90 90 00
9 97.0 97.0 97.1 97.2 97.5 98.0 98.5 99.2 100.0

8 20 21 00 60 60 10 90 60 00
9 98.5 98.5 98.5 98.6 98.7 99.0 99.2 99.6 100.0

9 05 05 40 30 80 00 90 30 0

Tabla de Depreciación Ross Heidecker

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Tabla de Depreciación Ross Heidecker

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Tabla de Depreciación -Roos 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:

1.5 MUY BUENA

4.0 MUY MALO

% 1.00 1.50 2.00 2.50 3.00 3.50 4.00 4.50 5.00

0.00 0.03 2.52 8.09 18.1 33.2 52.6 75.2 100.0

1 0.50 0.53 3.01 8.55 18.5 33.5 52.8 75.3 100.0

1.02 1.05 3.51 9.03 18.9 33.8 53.0 75.4 100.0

1.54 1.57 4.03 9.51 19.3 34.2 53.3 75.5 100.0

2.08 2.11 4.55 10.0 19.8 34.5 53.5 75.7 100.0

2.62 2.65 5.08 10.5 20.2 34.9 53.8 75.8 100.0

3.18 3.21 5.62 11.0 20.7 35.3 54.1 75.9 100.0

3.74 3.77 6.17 11.5 21.1 35.7 54.3 76.1 100.0

4.32 4.35 6.73 12.0 21.6 36.0 54.6 76.2 100.0

4.90 4.93 7.30 12.6 22.1 36.4 54.9 76.4 100.0

1 5.50 5.53 7.88 13.1 22.6 36.8 55.2 76.5 100.0

1 6.10 6.13 8.47 13.7 23.1 37.2 55.4 76.7 100.0

1 6.72 6.75 9.07 14.2 23.6 37.6 55.7 76.8 100.0

1 7.34 7.37 9.68 14.8 24.1 38.1 56.0 77.0 100.0

1 7.98 8.00 10.3 15.4 24.6 38.5 56.3 77.1 100.0

1 9.28 9.30 11.5 16.6 25.7 39.3 57.0 77.5 100.0

1 9.94 9.97 12.2 17.2 26.2 39.8 57.3 77.6 100.0

1 10.6 10.6 12.8 17.8 26.8 40.2 57.6 77.8 100.0

1 11.3 11.3 13.5 18.4 27.3 40.7 57.9 78.0 100.0

2 12.0 12.0 14.2 19.1 27.9 41.2 58.2 78.1 100.0

2 12.7 12.7 14.5 19.7 28.5 41.6 58.6 78.3 100.0

2 13.4 13.4 15.6 20.4 29.0 42.1 58.9 78.5 100.0

2 14.1 14.1 16.3 21.0 29.6 42.6 59.3 78.7 100.0

2 14.8 14.9 17.0 21.7 30.2 43.1 59.6 78.8 100.0

2 15.6 15.6 17.7 22.4 30.8 43.6 60.0 79.0 100.0

2 16.3 16.4 18.4 23.1 31.5 44.1 60.3 79.2 100.0

2 17.1 17.1 19.2 23.8 32.1 44.6 60.7 79.4 100.0

2 17.9 17.9 19.9 24.5 32.7 45.1 61.0 79.6 100.0

2 18.7 18.7 20.7 25.2 33.4 45.6 61.4 79.8 100.0

3 19.5 19.5 21.5 26.0 34.0 46.2 61.8 80.0 100.0

3 20.3 20.3 22.3 26.7 34.7 46.7 62.2 80.2 100.0

3 21.1 21.1 23.1 27.5 35.4 47.3 62.6 80.4 100.0

3 21.9 21.9 23.9 28.2 36.0 47.8 63.0 80.6 100.0

3 22.7 22.8 24.7 29.0 36.7 48.4 63.4 80.8 100.0

3 23.6 23.6 25.5 29.8 37.4 48.9 63.8 81.0 100.0

3 24.4 24.5 26.3 30.5 38.1 49.5 64.2 81.2 100.0

3 25.3 25.3 27.2 31.3 38.8 50.1 64.6 81.4 100.0

3 26.2 26.2 28.0 32.1 39.5 50.7 65.0 81.7 100.0

3 27.1 27.1 28.9 33.0 40.3 51.3 65.4 81.9 100.0

4 28.0 28.0 29.8 33.8 41.0 51.9 65.8 82.1 100.0

4 28.9 28.9 30.7 34.6 41.7 52.5 66.3 82.3 100.0

4 30.7 30.7 32.4 36.3 43.2 53.7 67.1 82.8 100.0

4 31.6 31.7 33.4 37.2 44.0 54.3 67.6 83.0 100.0

4 32.6 32.6 34.3 38.0 44.8 54.9 68.0 83.2 100.0

4 33.5 33.6 35.2 38.9 45.6 55.6 68.5 83.5 100.0

4 34.5 34.5 36.1 39.8 46.3 56.2 68.9 83.7 100.0

4 35.5 35.5 37.1 40.7 47.1 56.9 69.4 84.0 100.0

4 36.5 36.5 38.1 41.6 48.0 57.5 69.9 84.2 100.0