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 1.5 2 2.5 3 3.5 4 4.5 5

0 0 0.032 2.52 8.09 18.1 33.2 52.6 75.2 100
1 0.505 0.537 3.01 8.55 18.51 33.54 52.84 75.32 100
2 1.02 1.052 3.51 9.03 18.94 33.89 53.09 75.45 100
3 1.545 1.577 4.03 9.51 19.37 34.23 53.34 75.58 100
4 2.08 2.111 4.55 10 19.8 34.59 53.59 75.71 100
5 2.625 2.656 5.08 10.5 20.25 34.95 53.84 75.85 100
6 3.18 3.211 5.62 11.01 20.7 35.32 54.11 75.99 100
7 3.745 3.776 6.17 11.53 21.17 35.7 54.38 76.13 100
8 4.32 4.351 6.73 12.06 21.64 36.09 54.65 76.27 100
9 4.905 4.935 7.3 12.6 22.12 36.48 54.93 76.41 100
10 5.5 5.53 7.88 13.15 22.6 36.87 55.21 76.56 100
11 6.105 6.135 8.47 13.7 23.1 37.27 55.49 76.71 100
12 6.72 6.75 9.07 14.27 23.61 37.68 55.78 76.86 100
13 7.345 7.375 9.68 14.84 24.12 38.1 56.08 77.02 100
14 7.98 8.009 10.3 15.42 24.63 38.52 56.38 77.18 100
15 8.625 8.654 10.93 16.02 25.16 38.95 56.69 77.34 100
16 9.28 9.309 11.57 16.62 25.7 39.39 57 77.5 100
17 9.945 9.974 12.22 17.23 26.25 39.84 57.31 77.66 100
18 10.62 10.649 12.87 17.85 26.8 40.29 57.63 77.83 100
19 11.305 11.333 13.54 18.48 27.36 40.75 57.96 78 100
20 12 12.028 14.22 19.12 27.93 41.22 58.29 78.17 100
21 12.705 12.733 14.51 19.77 28.51 41.69 58.62 78.35 100
22 13.42 13.448 15.6 20.42 29.09 42.16 58.96 78.53 100
23 14.145 14.173 16.31 21.09 29.68 42.65 59.3 78.71 100
24 14.83 14.907 17.03 21.77 30.28 43.14 59.65 78.89 100
25 15.625 15.652 17.75 22.45 30.89 43.64 60 79.07 100
26 16.38 16.407 18.49 23.14 31.51 44.14 60.36 79.26 100
27 17.145 17.171 19.23 23.85 32.14 44.65 60.72 79.45 100
28 17.92 17.956 19.99 24.56 32.78 45.17 61.09 79.64 100
29 18.705 18.731 20.75 25.28 33.42 45.69 61.46 79.84 100
30 19.5 19.526 21.53 26.01 34.07 46.22 61.84 80.04 100
31 20.305 20.33 22.31 26.75 34.73 46.76 62.22 80.24 100

32 21.12 21.155 23.11 27.5 35.4 47.31 62.61 80.44 100

33 21.945 21.97 23.9 28.26 36.07 47.86 63 80.64 100
34 22.78 22.805 24.73 29.03 36.76 48.42 63.4 80.85 100
35 23.625 23.649 25.55 29.8 37.45 48.98 63.8 81.06 100
36 24.48 24.504 26.38 30.59 38.15 49.55 64.2 81.27 100
37 25.345 25.349 27.23 31.38 38.86 50.13 64.61 81.48 100
38 26.22 26.244 28.08 32.19 39.57 50.71 65.03 81.7 100
39 27.105 27.128 28.94 33 40.3 51.3 65.45 81.92 100
40 28 28.023 29.81 33.82 41.03 51.9 65.87 82.14 100
41 28.905 28.928 30.7 34.66 41.77 52.51 66.3 82.37 100
42 29.82 29.842 31.59 35.5 42.52 53.12 66.73 82.6 100
43 30.745 30.767 32.49 36.35 43.28 53.74 67.17 82.83 100
44 31.68 31.702 33.4 37.21 44.05 54.36 67.61 83.06 100
45 32.625 32.646 34.32 38.08 44.82 54.99 68.06 83.29 100
46 33.58 33.601 35.25 38.95 45.6 55.63 68.51 83.53 100
47 34.545 34.566 36.19 39.84 46.39 56.28 68.97 83.77 100
48 35.52 35.541 37.14 40.74 47.19 56.93 69.43 84.01 100
49 36.505 36.525 38.1 41.64 48 57.59 69.9 84.25 100
50 37.5 37.52 39.07 42.56 48.81 58.25 70.37 84.5 100
51 38.505 38.525 40.05 43.48 49.63 58.92 70.85 84.75 100
52 39.52 39.539 41.04 44.41 50.46 59.6 71.33 85 100
53 40.545 40.564 42.04 45.35 51.3 60.28 71.82 85.25 100
54 41.58 41.599 43.05 46.3 52.15 60.97 72.31 85.51 100
55 42.625 42.643 44.07 47.26 53.01 61.67 72.8 85.77 100
56 43.68 43.698 45.1 48.24 53.87 62.38 73.3 86.03 100
57 44.745 44.763 46.14 49.22 54.74 63.09 73.81 86.29 100
58 45.82 45.837 47.19 50.2 55.62 63.81 74.32 86.56 100
59 46.905 46.922 48.25 51.2 55.61 64.53 74.83 86.83 100
60 48 48.017 49.32 52.2 57.41 65.26 75.35 87.1 100
61 49.105 49.121 50.39 53.22 58.32 66 75.87 87.38 100
62 50.22 50.236 51.47 54.25 59.23 66.75 76.4 87.66 100
63 51.345 51.361 52.57 55.28 60.15 67.5 76.94 87.94 100
64 52.48 52.495 53.68 56.32 61.08 68.26 77.48 88.22 100
65 53.625 53.64 54.8 57.38 62.02 69.02 78.02 88.5 100
66 54.78 54.794 55.93 58.44 62.96 69.79 78.57 88.79 100
67 55.945 55.959 57.06 59.51 63.92 70.57 79.12 89.08 100
68 57.12 57.134 58.2 60.59 64.88 71.36 79.68 89.37 100
69 58.305 58.318 59.36 61.68 65.85 72.15 80.24 89.66 100
70 59.5 59.513 60.52 62.78 66.83 72.95 80.8 89.96 100
71 60.705 60.718 61.7 63.88 67.82 73.75 81.37 90.26 100
72 61.92 61.932 62.88 65 68.81 74.56 81.93 90.56 100
73 63.145 63.157 64.08 66.13 69.81 75.38 82.53 90.86 100
74 64.38 64.391 65.28 67.26 70.83 76.21 83.12 91.17 100
75 65.625 65.636 66.49 68.4 71.85 77.04 83.71 91.47 100
76 66.88 66.891 67.71 69.56 72.87 77.88 84.3 91.78 100
77 68.145 68.155 68.95 70.72 73.91 78.72 84.9 92.1 100
78 69.42 69.43 70.19 71.89 74.95 79.57 85.5 92.42 100
79 70.705 70.714 71.44 73.07 76.01 80.43 86.11 92.74 100
80 72 72.009 72.71 74.27 77.07 81.3 86.73 93.06 100
81 73.305 73.314 73.98 75.47 78.14 82.17 87.35 93.38 100
82 74.62 74.628 75.26 76.67 79.21 83.05 87.97 93.7 100
83 75.945 75.953 76.56 77.89 80.3 83.93 88.6 94.03 100
84 77.28 77.287 77.85 79.12 81.39 84.82 89.23 94.36 100
85 78.625 78.632 79.16 80.35 82.49 85.72 89.87 94.7 100
86 79.98 79.986 80.48 81.6 83.6 86.63 90.51 95.05 100
87 81.345 81.351 81.82 82.85 84.72 87.54 91.16 95.35 100
88 82.72 82.725 83.16 84.12 85.85 88.46 91.81 95.72 100
89 84.105 84.11 84.51 85.39 86.98 89.38 92.47 96.06 100
90 85.5 85.505 85.87 86.67 88.12 90.31 93.13 96.4 100
91 86.905 86.909 87.23 87.96 89.27 91.25 93.79 96.75 100
92 88.32 88.324 88.61 89.26 90.43 92.2 94.46 97.1 100
93 89.745 89.748 90 90.57 91.59 93.15 95.14 97.45 100
94 91.18 91.183 91.4 91.89 92.77 94.11 95.82 97.81 100
95 92.625 92.627 92.81 93.22 93.96 95.07 96.5 98.17 100
96 94.08 94.082 94.56 94.56 95.15 96.04 97.19 98.53 100
97 95.545 95.546 95.66 95.91 96.45 97.02 97.89 98.89 100
98 97.02 97.021 97.1 97.26 97.56 98.01 98.59 99.26 100
99 98.505 98.505 98.54 98.63 98.78 99 99.29 99.63 100