Está en la página 1de 40

TABLA: JANS-HEIDECKE

DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO


Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 0,50
Edad en
% de Vida
001
002
003
004
005
006
007
008
009
010
011
012
013
014
015
016
017
018
019
020
021
022
023
024
025
026
027
028
029
030
031
032
033
034
035
036
037
038
039
040
041
042
043
044
045
046
047
048
049
050

ESTADO DE CONSERVACIN
a
0,010
0,040
0,090
0,160
0,250
0,360
0,490
0,640
0,810
1,000
1,210
1,440
1,690
1,960
2,250
2,560
2,890
3,240
3,610
4,000
4,410
4,840
5,290
5,760
6,250
6,760
7,290
7,840
8,410
9,000
9,610
10,240
10,890
11,560
12,250
12,960
13,690
14,440
15,210
16,000
16,810
17,640
18,490
19,360
20,250
21,160
22,090
23,040
24,010
25,000

b
0,042
0,072
0,122
0,192
0,282
0,392
0,522
0,672
0,842
1,032
1,242
1,472
1,721
1,991
2,281
2,591
2,921
3,271
3,641
4,031
4,441
4,870
5,320
5,790
6,280
6,790
7,320
7,869
8,439
9,029
9,639
10,269
10,919
11,588
12,278
12,988
13,718
14,467
15,237
16,027
16,837
17,666
18,516
19,386
20,276
21,185
22,115
23,065
24,034
25,024

c
2,530
2,559
2,608
2,676
2,764
2,871
2,998
3,144
3,310
3,495
3,700
3,924
4,167
4,431
4,713
5,015
5,337
5,678
6,039
6,419
6,819
7,238
7,677
8,135
8,613
9,110
9,626
10,162
10,718
11,293
11,888
12,502
13,136
13,789
14,461
15,153
15,865
16,596
17,347
18,117
18,906
19,715
20,544
21,392
22,260
23,147
24,053
24,979
25,925
26,890

d
8,099
8,127
8,173
8,237
8,320
8,421
8,540
8,678
8,834
9,009
9,202
9,414
9,643
9,891
10,158
10,443
10,746
11,068
11,408
11,766
12,143
12,538
12,952
13,384
13,834
14,303
14,790
15,296
15,820
16,362
16,923
17,502
18,099
18,715
19,349
20,002
20,672
21,362
22,070
22,796
23,540
24,303
25,084
25,884
26,702
27,538
28,393
29,266
30,148
31,068

1 / 40

e
18,108
18,133
18,174
18,231
18,305
18,395
18,501
18,624
18,763
18,919
19,091
19,279
19,484
19,705
19,943
20,197
20,467
20,754
21,057
21,376
21,712
22,064
22,433
22,817
23,219
23,636
24,071
24,521
24,988
25,471
25,971
26,487
27,019
27,568
28,133
28,714
29,312
29,926
30,557
31,204
31,867
32,547
33,243
33,956
34,685
35,430
36,192
36,970
37,764
38,575

f
33,207
33,227
33,260
33,307
33,367
33,440
33,527
33,628
33,741
33,868
34,008
34,162
34,329
34,509
34,703
34,910
35,131
35,364
35,611
35,872
36,146
36,433
36,734
37,048
37,375
37,716
38,070
38,437
38,818
39,212
39,619
40,040
40,475
40,922
41,383
41,857
42,345
42,846
43,360
43,888
44,429
44,984
45,551
46,132
46,727
47,335
47,956
48,591
49,239
49,900

g
52,605
52,619
52,643
52,676
52,719
52,771
52,832
52,903
52,984
53,074
53,174
53,283
53,401
53,529
53,667
53,813
53,970
54,136
54,311
54,496
54,690
54,894
55,107
55,330
55,563
55,804
56,055
56,316
56,586
56,866
57,155
57,454
57,762
58,079
58,407
58,743
59,089
59,445
59,810
60,184
60,568
60,961
61,364
61,777
62,199
62,630
63,071
63,521
63,981
64,450

h
75,202
75,210
75,222
75,240
75,262
75,289
75,322
75,359
75,401
75,448
75,500
75,557
75,619
75,686
75,758
75,835
75,917
76,004
76,095
76,192
76,294
76,400
76,512
76,628
76,750
76,876
77,008
77,144
77,286
77,432
77,583
77,740
77,901
78,067
78,238
78,414
78,595
78,781
78,972
79,168
79,369
79,575
79,786
80,001
80,222
80,448
80,678
80,914
81,154
81,400

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 0,50
Edad en
% de Vida
051
052
053
054
055
056
057
058
059
060
061
062
063
064
065
066
067
068
069
070
071
072
073
074
075
076
077
078
079
080
081
082
083
084
085
086
087
088
089
090
091
092
093
094
095
096
097
098
099
100

ESTADO DE CONSERVACIN
a
26,010
27,040
28,090
29,160
30,250
31,360
32,490
33,640
34,810
36,000
37,210
38,440
39,690
40,960
42,250
43,560
44,890
46,240
47,610
49,000
50,410
51,840
53,290
54,760
56,250
57,760
59,290
60,840
62,410
64,000
65,610
67,240
68,890
70,560
72,250
73,960
75,690
77,440
79,210
81,000
82,810
84,640
86,490
88,360
90,250
92,160
94,090
96,040
98,010
100,000

b
26,034
27,063
28,113
29,183
30,272
31,382
32,512
33,661
34,831
36,020
37,230
38,460
39,709
40,979
42,268
43,578
44,908
46,257
47,627
49,016
50,426
51,855
53,305
54,774
56,264
57,774
59,303
60,853
62,422
64,012
65,621
67,250
68,900
70,569
72,259
73,968
75,698
77,447
79,217
81,006
82,816
84,645
86,494
88,364
90,253
92,163
94,092
96,041
98,011
100,000

c
27,875
28,879
29,902
30,945
32,008
33,090
34,191
35,312
36,453
37,613
38,792
39,991
41,210
42,448
43,705
44,982
46,279
47,595
48,930
50,285
51,660
53,054
54,467
55,900
57,353
58,824
60,316
61,827
63,357
64,907
66,477
68,066
69,674
71,302
72,949
74,616
76,303
78,009
79,734
81,479
83,243
85,027
86,830
88,653
90,496
92,358
94,239
96,140
98,060
100,000

d
31,996
32,942
33,908
34,891
35,893
36,913
37,952
39,009
40,084
41,178
42,290
43,420
44,569
45,736
46,922
48,126
49,348
50,589
51,848
53,126
54,422
55,736
57,069
58,420
59,789
61,177
62,583
64,008
65,451
66,912
68,392
69,890
71,407
72,942
74,495
76,067
77,657
79,265
80,892
82,537
84,201
85,883
87,583
89,302
91,039
92,794
94,568
96,360
98,171
100,000

2 / 40

e
39,402
40,246
41,106
41,982
42,875
43,784
44,709
45,651
46,609
47,584
48,575
49,582
50,606
51,646
52,703
53,776
54,865
55,971
57,093
58,231
59,386
60,557
61,745
62,948
64,169
65,405
66,659
67,928
69,214
70,516
71,835
73,170
74,521
75,889
77,273
78,673
80,090
81,523
82,973
84,439
85,921
87,420
88,935
90,467
92,015
93,579
95,160
96,757
98,370
100,000

f
50,575
51,263
51,964
52,679
53,407
54,148
54,903
55,672
56,453
57,248
58,046
58,878
59,713
60,561
61,423
62,298
63,187
64,088
65,003
65,932
66,874
67,829
68,798
69,780
70,775
71,784
72,806
73,841
74,890
75,952
77,027
78,116
79,219
80,334
81,463
82,605
83,761
84,930
86,112
87,308
88,517
89,740
90,975
92,224
93,487
94,763
96,052
97,355
98,671
100,000

g
64,929
65,417
65,915
66,422
66,939
67,465
68,000
68,545
69,100
69,664
70,238
70,821
71,413
72,015
72,627
73,247
73,878
74,518
75,167
75,826
76,494
77,172
77,859
78,556
79,263
79,978
80,703
81,438
82,182
82,936
83,699
84,472
85,254
86,045
86,847
87,657
88,477
89,307
90,146
90,994
91,852
92,719
93,596
94,483
95,379
96,284
97,199
98,123
99,057
100,000

h
81,650
81,906
82,166
82,432
82,702
82,977
83,258
83,543
83,833
84,128
84,428
84,733
85,043
85,358
85,678
86,003
86,333
86,668
87,007
87,352
87,702
88,056
88,416
88,780
89,150
89,524
89,904
90,288
90,678
91,072
91,471
91,876
92,285
92,699
93,118
93,542
93,971
94,405
94,844
95,288
95,737
96,191
96,650
97,113
97,582
98,056
98,534
99,018
99,506
100,000

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 0,75
Edad en
% de Vida
001
002
003
004
005
006
007
008
009
010
011
012
013
014
015
016
017
018
019
020
021
022
023
024
025
026
027
028
029
030
031
032
033
034
035
036
037
038
039
040
041
042
043
044
045
046
047
048
049
050

ESTADO DE CONSERVACIN
a
0,215
0,543
0,932
1,368
1,842
2,349
2,885
3,447
4,033
4,642
5,271
5,919
6,586
7,269
7,970
8,686
9,417
10,163
10,923
11,696
12,482
13,281
14,092
14,915
15,749
16,595
17,451
18,318
19,195
20,083
20,980
21,888
22,804
23,730
24,666
25,610
26,563
27,524
28,494
29,472
30,459
31,453
32,456
33,466
34,484
35,509
36,542
37,583
38,630
39,685

b
0,247
0,575
0,964
1,400
1,873
2,380
2,916
3,478
4,064
4,672
5,301
5,949
6,615
7,299
7,999
8,715
9,446
10,192
10,951
11,724
12,510
13,309
14,119
14,942
15,776
16,621
17,477
18,344
19,221
20,109
21,006
21,913
22,829
23,755
24,690
25,633
26,586
27,547
28,587
29,495
30,481
31,475
32,477
33,487
34,505
35,530
36,563
37,603
38,650
39,704

c
2,730
3,049
3,429
3,854
4,316
4,810
5,332
5,880
6,452
7,045
7,658
8,290
8,940
9,606
10,289
10,987
11,700
12,427
13,168
13,921
14,688
15,466
16,257
17,059
17,872
18,696
19,531
20,376
21,232
22,097
22,972
23,856
24,750
25,652
26,564
27,484
28,413
29,350
30,296
31,250
32,211
33,181
34,158
35,143
36,135
37,135
38,142
39,156
40,177
41,205

d
8,288
8,589
8,947
9,347
9,783
10,249
10,742
11,258
11,797
12,356
12,934
13,530
14,143
14,771
15,415
16,073
16,746
17,431
18,129
18,840
19,562
20,297
21,042
21,798
22,565
23,342
24,129
24,926
25,732
26,548
27,373
28,207
29,050
29,901
30,760
31,628
32,504
33,387
34,279
35,178
36,085
36,999
37,920
38,849
39,784
40,720
41,676
42,632
43,595
44,565

3 / 40

e
18,276
18,545
18,863
19,220
19,609
20,024
20,463
20,923
21,403
21,901
22,417
22,948
23,494
24,054
24,627
25,214
25,813
26,424
27,046
27,679
28,323
28,977
29,641
30,315
30,998
31,691
32,392
33,102
33,821
34,548
35,283
36,026
36,777
37,535
38,301
39,074
39,855
40,642
41,437
42,238
43,046
43,860
44,681
45,509
46,342
47,182
48,028
48,880
49,738
50,602

f
33,344
33,563
33,823
34,114
34,430
34,769
35,127
35,503
35,894
36,301
36,721
37,154
37,599
38,056
38,524
39,002
39,491
39,989
40,497
41,013
41,538
42,072
42,613
43,163
43,720
44,285
44,857
45,436
46,023
46,615
47,215
47,821
48,433
49,052
49,677
50,307
50,944
51,586
52,234
52,887
53,546
54,211
54,880
55,555
56,235
56,920
57,610
58,305
59,005
59,710

g
52,702
52,857
53,042
53,248
53,473
53,713
53,967
54,234
52,512
54,800
55,098
55,406
55,722
56,046
56,378
56,717
57,064
57,417
57,777
58,144
58,517
58,895
59,280
59,670
60,065
60,466
60,872
61,283
61,699
62,119
62,545
62,975
63,409
63,848
64,291
64,739
65,191
65,646
66,106
66,570
67,037
67,509
67,984
68,463
68,945
69,431
69,921
70,414
70,911
71,411

h
75,253
75,335
75,431
75,539
75,657
75,783
75,915
76,055
76,200
76,351
76,507
76,668
76,833
77,003
77,177
77,354
77,536
77,720
77,909
78,101
78,296
78,494
78,695
78,899
79,106
79,315
79,528
79,743
79,960
80,181
80,403
80,628
80,855
81,085
81,317
81,551
81,788
82,026
82,267
82,509
82,754
83,000
83,249
83,500
83,752
84,006
84,263
84,521
84,780
85,042

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 0,75
Edad en
% de Vida
051
052
053
054
055
056
057
058
059
060
061
062
063
064
065
066
067
068
069
070
071
072
073
074
075
076
077
078
079
080
081
082
083
084
085
086
087
088
089
090
091
092
093
094
095
096
097
098
099
100

ESTADO DE CONSERVACIN
a
40,747
41,816
42,891
43,974
45,063
46,158
47,261
48,369
49,458
50,606
51,734
52,868
54,007
55,154
56,306
57,463
58,627
59,797
60,972
62,153
63,340
64,532
65,730
66,933
68,142
69,356
70,576
71,800
73,030
74,265
75,506
76,751
78,002
79,257
80,518
81,783
83,054
84,329
85,609
86,894
88,184
89,478
90,777
92,081
93,390
94,703
96,020
97,342
98,669
100,000

b
40,766
41,834
42,909
43,991
45,080
46,176
47,278
48,386
49,501
50,622
51,749
52,883
54,022
55,168
56,320
57,477
58,641
59,810
60,985
62,165
63,352
64,544
65,741
66,944
68,152
69,366
70,585
71,809
73,039
74,274
75,514
76,759
78,009
79,264
80,524
81,789
83,059
84,334
85,614
86,898
88,188
89,482
90,780
92,084
93,392
94,704
96,021
97,343
98,669
100,000

c
42,240
43,292
44,330
45,385
46,447
47,515
48,590
49,670
50,758
51,851
52,950
54,055
55,167
56,284
57,407
58,535
59,670
60,810
61,956
63,107
64,264
65,426
66,594
67,767
68,945
70,128
71,317
72,511
73,710
74,914
76,123
77,337
78,556
79,780
81,009
82,242
83,481
84,724
85,972
86,224
88,482
89,743
91,010
92,281
93,556
94,836
96,120
97,409
98,702
100,000

d
45,540
46,523
47,511
48,506
49,507
50,514
51,527
52,546
53,571
54,602
55,638
56,681
57,728
58,782
59,840
60,905
61,974
63,049
64,130
65,215
66,306
67,402
68,502
69,608
70,719
71,835
72,956
74,082
75,212
76,347
77,487
78,632
79,781
80,935
82,094
83,257
84,425
85,597
86,773
87,954
89,140
90,329
91,523
92,722
93,924
95,131
96,342
97,557
98,777
100,000

4 / 40

e
51,472
52,347
53,228
54,114
55,006
55,904
56,506
57,715
58,628
59,546
60,470
61,398
62,332
63,271
64,214
65,163
66,116
67,074
68,036
69,004
69,975
70,959
71,933
72,918
73,908
74,903
75,901
76,904
77,912
78,923
79,939
80,959
81,983
93,012
84,044
85,081
86,121
87,165
88,214
89,266
90,322
91,383
92,447
93,514
94,586
95,661
96,740
97,823
98,910
100,000

f
60,419
61,133
61,851
62,574
63,302
64,034
64,770
65,511
66,256
67,005
67,758
68,516
69,277
70,043
70,812
71,586
72,363
73,144
73,929
74,718
75,511
76,308
77,108
77,911
78,719
79,530
80,344
81,163
81,984
82,809
83,638
84,470
85,305
86,144
86,986
87,831
88,680
89,532
90,387
91,245
92,107
92,971
93,839
94,710
95,584
96,461
97,341
98,225
99,111
100,000

g
71,914
72,421
72,930
73,443
73,960
74,479
75,002
75,527
76,056
76,587
77,122
77,659
78,200
78,743
79,289
79,838
80,389
80,944
81,501
82,061
82,623
83,188
83,756
84,326
84,899
85,475
86,053
86,633
87,216
87,802
88,390
88,980
89,573
90,168
90,765
91,365
91,967
92,572
93,179
93,788
94,399
95,013
95,628
96,246
96,867
97,489
98,114
98,740
99,369
100,000

h
85,305
85,570
85,837
86,105
86,376
86,647
86,921
87,196
87,472
87,750
88,030
88,311
88,594
88,878
89,164
89,451
89,740
90,030
90,321
90,614
90,908
91,204
91,501
91,799
92,099
92,400
92,703
93,006
93,312
93,618
93,925
94,234
94,544
94,856
95,168
95,482
95,797
96,114
96,431
96,750
97,070
97,391
97,713
98,036
98,361
98,686
99,013
99,341
99,670
100,000

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 1,00
Edad en
% de Vida
001
002
003
004
005
006
007
008
009
010
011
012
013
014
015
016
017
018
019
020
021
022
023
024
025
026
027
028
029
030
031
032
033
034
035
036
037
038
039
040
041
042
043
044
045
046
047
048
049
050

ESTADO DE CONSERVACIN
a
1,000
2,000
3,000
4,000
5,000
6,000
7,000
8,000
9,000
10,000
11,000
12,000
13,000
14,000
15,000
16,000
17,000
18,000
19,000
20,000
21,000
22,000
23,000
24,000
25,000
26,000
27,000
28,000
29,000
30,000
31,000
32,000
33,000
34,000
35,000
36,000
37,000
38,000
39,000
40,000
41,000
42,000
43,000
44,000
45,000
46,000
47,000
48,000
49,000
50,000

b
1,032
2,031
3,031
4,031
5,030
6,030
7,030
8,029
9,029
10,029
11,028
12,028
13,028
14,028
15,027
16,027
17,027
18,026
19,026
20,026
21,025
22,025
23,025
24,024
25,024
26,024
27,023
28,023
29,023
30,022
31,022
32,022
33,021
34,021
35,021
36,020
37,020
38,020
39,020
40,019
41,019
42,019
43,018
44,018
45,018
46,017
47,017
48,017
49,016
50,016

c
3,495
4,470
5,444
6,419
7,394
8,369
9,344
10,318
11,293
12,268
13,243
14,218
15,192
16,167
17,142
18,117
19,092
20,066
21,041
22,016
22,991
23,966
24,940
25,915
26,890
27,865
28,840
29,814
30,789
31,764
32,739
33,714
34,688
35,663
36,638
37,613
38,588
39,562
40,537
41,512
42,487
43,462
44,436
45,411
46,386
47,361
48,336
49,310
50,285
51,260

d
9,009
9,928
10,847
11,766
12,686
13,605
14,524
15,443
16,362
17,281
18,200
19,119
20,038
20,957
21,877
22,796
23,715
24,634
25,553
26,472
27,391
28,310
29,229
30,148
31,068
31,987
32,906
33,825
34,744
35,663
36,582
37,501
38,420
39,339
40,259
41,178
42,097
43,016
43,935
44,854
45,773
46,692
47,611
48,530
49,450
50,369
51,288
52,207
53,126
54,045

5 / 40

e
18,919
19,738
20,557
21,376
22,195
23,014
23,833
24,652
25,471
26,290
27,109
27,928
28,747
29,566
30,385
31,204
32,023
32,842
33,661
34,480
35,299
36,118
36,937
37,756
38,575
39,394
40,213
41,032
41,851
42,670
43,489
44,308
45,127
45,946
46,765
47,584
48,403
49,222
50,041
50,860
51,679
52,498
53,317
54,136
54,955
55,774
56,593
57,412
58,231
59,050

f
33,838
34,536
35,204
35,871
36,540
37,208
37,876
38,544
39,212
39,880
40,548
41,216
41,884
42,552
43,220
43,888
44,556
45,224
45,892
46,560
47,228
47,896
48,564
49,232
49,900
50,568
51,236
51,904
52,572
53,240
53,908
54,576
55,244
55,912
56,580
57,248
57,916
58,584
59,252
59,920
60,588
61,256
61,924
62,592
63,260
63,928
64,596
65,264
65,932
66,600

g
53,074
53,548
54,022
54,496
54,970
55,444
55,918
56,392
56,866
57,340
57,814
58,288
58,762
59,236
59,710
60,184
60,658
61,132
61,606
62,080
62,554
63,028
63,502
63,976
64,450
64,924
65,398
65,872
66,346
66,820
67,294
67,768
68,242
68,716
69,190
69,664
70,138
70,612
71,086
71,560
72,034
72,508
72,982
73,456
73,930
74,404
74,878
75,352
75,826
76,300

h
75,448
75,696
75,944
76,192
76,440
76,688
76,936
77,184
77,432
77,680
77,928
78,176
78,424
78,672
78,920
79,168
79,416
79,664
79,912
80,160
80,408
80,656
80,904
81,152
81,400
81,648
81,896
82,144
82,392
82,640
82,888
83,136
83,384
83,632
83,880
84,128
84,376
84,624
84,872
85,120
85,368
85,616
85,864
86,112
86,360
86,608
86,856
87,104
87,352
87,600

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 1,00
Edad en
% de Vida
051
052
053
054
055
056
057
058
059
060
061
062
063
064
065
066
067
068
069
070
071
072
073
074
075
076
077
078
079
080
081
082
083
084
085
086
087
088
089
090
091
092
093
094
095
096
097
098
099
100

ESTADO DE CONSERVACIN
a
51,000
52,000
53,000
54,000
55,000
56,000
57,000
58,000
59,000
60,000
61,000
62,000
63,000
64,000
65,000
66,000
67,000
68,000
69,000
70,000
71,000
72,000
73,000
74,000
75,000
76,000
77,000
78,000
79,000
80,000
81,000
82,000
83,000
84,000
85,000
86,000
87,000
88,000
89,000
90,000
91,000
92,000
93,000
94,000
95,000
96,000
97,000
98,000
99,000
100,000

b
51,016
52,015
53,015
54,015
55,014
56,014
57,014
58,013
59,013
60,013
61,012
62,012
63,012
64,012
65,011
66,011
67,011
68,010
69,010
70,010
71,009
72,009
73,009
74,008
75,008
76,008
77,007
78,007
79,007
80,006
81,006
82,006
83,005
84,005
85,005
86,004
87,004
88,004
89,004
90,003
91,003
92,003
93,002
94,002
95,002
96,001
97,001
98,001
99,000
100,000

c
52,235
53,210
54,184
55,159
56,134
57,109
58,084
59,058
60,033
61,008
61,983
62,958
63,932
64,907
65,882
66,857
67,832
68,806
69,781
70,756
71,731
72,706
73,680
74,655
75,630
76,605
77,580
78,554
79,529
80,504
81,479
82,454
83,428
84,403
85,378
86,353
87,328
88,302
89,277
90,252
91,227
92,202
93,176
94,151
95,126
96,101
97,076
98,050
99,025
100,000

d
54,964
55,553
56,502
57,721
58,641
59,560
60,479
61,398
62,317
63,236
64,155
65,074
65,993
66,912
67,832
68,751
69,670
70,589
71,508
72,427
73,346
74,265
75,184
76,103
77,023
77,942
78,861
79,780
80,699
81,618
82,537
83,456
84,375
85,294
86,214
87,133
88,052
88,971
89,890
90,809
91,728
92,647
93,566
94,485
95,405
96,324
97,243
98,162
99,081
100,000

6 / 40

e
59,869
60,688
61,507
62,326
63,145
63,964
64,783
65,602
66,421
67,240
68,059
68,878
69,697
70,516
71,335
72,154
72,973
73,792
74,611
75,430
76,249
77,068
77,887
78,706
79,525
80,344
81,163
81,982
82,801
83,620
84,439
85,258
86,077
86,896
87,715
88,534
89,353
90,172
90,991
91,810
92,629
93,448
94,267
95,086
95,905
96,724
97,543
98,362
99,181
100,000

f
67,268
67,936
68,604
69,272
69,940
70,608
71,276
71,944
72,612
73,280
73,948
74,616
75,284
75,952
76,620
77,288
77,956
78,624
79,292
79,960
80,628
81,296
81,964
82,632
83,300
83,968
84,636
85,304
85,972
86,640
87,308
87,976
88,644
89,312
89,980
90,648
91,316
91,984
92,652
93,320
93,988
94,656
95,324
95,992
96,660
97,328
97,996
98,664
99,332
100,000

g
76,774
77,248
77,722
78,196
78,670
79,144
79,618
80,092
80,566
81,040
81,514
81,988
82,462
82,936
83,410
83,884
84,358
84,832
85,306
85,780
86,254
86,728
87,202
87,676
88,150
88,624
89,098
89,572
90,046
90,520
90,994
91,468
91,942
92,416
92,890
93,364
93,838
94,312
94,786
95,260
95,734
96,208
96,682
97,156
97,630
98,104
98,578
99,052
99,526
100,000

h
87,848
88,096
88,344
88,592
88,840
89,088
89,336
89,584
89,832
90,080
90,328
90,576
90,824
91,072
91,320
91,568
91,816
92,064
92,312
92,560
92,808
93,056
93,304
93,552
93,800
94,048
94,296
94,544
94,792
95,040
95,288
95,536
95,784
96,032
96,280
96,528
96,776
97,024
97,272
97,520
97,768
98,016
98,264
98,512
98,760
99,008
99,256
99,504
99,752
100,000

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 1,25
Edad en
% de Vida
001
002
003
004
005
006
007
008
009
010
011
012
013
014
015
016
017
018
019
020
021
022
023
024
025
026
027
028
029
030
031
032
033
034
035
036
037
038
039
040
041
042
043
044
045
046
047
048
049
050

ESTADO DE CONSERVACIN
a
2,512
4,373
6,049
7,615
9,103
10,532
11,915
13,258
14,568
15,849
17,105
18,338
19,550
20,744
21,922
23,083
24,230
25,364
26,485
27,595
28,693
29,781
30,859
31,928
32,988
34,039
35,083
36,118
37,147
38,168
39,182
40,190
41,192
42,187
43,177
44,161
45,140
46,113
47,082
48,045
49,003
49,957
50,907
51,852
52,792
53,729
54,661
55,590
56,514
57,435

b
2,543
4,404
6,079
7,644
9,132
10,561
11,943
13,286
14,595
15,876
17,131
18,364
19,576
20,770
21,947
23,108
24,255
25,388
26,509
27,618
28,716
29,803
30,881
31,950
33,009
34,060
35,103
36,139
37,167
38,188
39,202
40,209
41,211
42,206
43,195
44,179
45,158
46,131
47,099
48,062
49,020
49,973
50,922
51,867
52,807
53,743
54,676
55,604
56,528
57,449

c
4,969
6,783
8,417
9,943
11,393
12,787
14,134
15,444
16,721
17,970
19,194
20,396
21,578
22,742
23,889
25,022
26,140
27,245
28,338
29,419
30,490
31,550
32,601
33,643
34,676
35,701
36,718
37,728
38,730
39,726
40,715
41,697
42,674
43,644
44,609
45,568
46,522
47,471
48,415
49,354
50,289
51,218
52,144
53,065
53,982
54,895
55,804
56,709
57,610
58,508

d
10,399
12,110
13,650
15,089
16,456
17,770
19,041
20,275
21,479
22,657
23,811
24,944
26,059
27,156
28,238
29,306
30,360
31,402
32,433
33,452
34,462
35,462
36,453
37,435
38,409
39,375
40,334
41,286
42,231
43,170
44,102
45,029
45,949
46,864
47,774
48,679
49,578
50,473
51,363
52,248
53,129
54,006
54,878
55,747
56,611
57,472
58,329
59,182
60,032
60,878

7 / 40

e
20,157
21,682
23,054
24,336
25,555
26,726
27,858
28,958
30,031
31,080
32,109
33,119
34,112
35,090
36,054
37,005
37,945
38,873
39,791
40,700
41,600
42,491
43,374
44,249
45,117
45,978
46,833
47,681
48,523
49,359
50,190
51,016
51,836
52,652
53,462
54,268
55,070
55,867
56,660
57,449
58,234
59,015
59,793
60,566
61,337
62,104
62,867
63,628
64,385
65,139

f
34,878
36,121
37,241
38,287
39,281
40,236
41,159
42,056
42,931
43,787
44,626
45,450
46,260
47,057
47,844
48,620
49,386
50,143
50,892
51,633
52,367
53,094
53,814
54,528
55,236
55,938
56,635
57,327
58,014
58,696
59,374
60,047
60,716
61,381
62,042
62,700
63,354
64,004
64,651
65,294
65,934
66,572
67,206
67,837
68,465
69,091
69,714
70,334
70,951
71,567

g
53,791
54,673
55,467
56,209
56,915
57,592
58,248
58,884
59,505
60,112
60,708
61,292
61,867
62,433
62,991
63,541
64,085
64,623
65,154
65,680
66,200
66,716
67,227
67,734
68,236
68,735
69,229
69,720
70,207
70,692
71,172
71,650
72,125
72,597
73,066
73,532
73,996
74,458
74,917
75,373
75,828
76,280
76,730
77,178
77,624
78,067
78,509
78,949
79,388
79,824

h
75,823
76,285
76,700
77,088
77,457
77,812
78,155
78,488
78,813
79,131
79,442
79,748
80,048
80,345
80,637
80,925
81,209
81,490
81,768
82,043
82,316
82,586
82,853
83,118
83,381
83,642
83,900
84,157
84,412
84,666
84,917
85,167
85,416
85,662
85,908
86,152
86,395
86,636
86,876
87,115
87,353
87,589
87,825
88,059
88,292
88,525
88,756
88,986
89,215
89,444

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 1,25
Edad en
% de Vida
051
052
053
054
055
056
057
058
059
060
061
062
063
064
065
066
067
068
069
070
071
072
073
074
075
076
077
078
079
080
081
082
083
084
085
086
087
088
089
090
091
092
093
094
095
096
097
098
099
100

ESTADO DE CONSERVACIN
a
58,352
59,266
60,176
61,082
61,986
62,885
63,782
64,676
65,566
66,454
67,339
68,220
69,099
69,975
70,849
71,719
72,587
73,453
74,315
75,176
76,034
76,889
77,742
78,593
79,442
80,288
81,132
81,974
82,814
83,651
84,487
85,320
86,151
86,981
87,808
88,634
89,457
90,279
91,099
91,917
92,733
93,547
94,360
95,170
95,980
96,787
97,593
98,397
99,199
100,000

b
58,365
59,279
60,188
61,095
61,998
62,897
63,794
64,687
65,577
66,465
67,349
68,230
69,109
69,985
70,858
71,728
72,596
73,461
74,324
75,184
76,041
76,897
77,750
78,600
79,448
80,294
81,178
81,980
82,819
83,656
84,492
85,325
86,156
86,985
87,812
88,637
89,461
90,282
91,102
91,919
92,735
93,549
94,361
95,172
95,981
96,788
97,593
98,397
99,199
100,000

c
59,402
60,292
61,179
62,063
62,943
63,821
64,695
65,566
66,434
67,299
68,162
69,021
69,078
70,732
71,583
72,432
73,278
74,122
74,963
75,801
76,638
77,472
78,303
79,133
79,960
80,785
81,608
82,428
83,247
84,063
84,878
85,690
86,500
87,309
88,115
88,920
89,723
90,524
91,323
92,120
92,916
93,710
94,502
95,292
96,081
96,868
97,653
98,437
99,219
100,000

d
92,045
92,220
92,394
92,567
92,739
92,911
93,082
93,253
93,423
93,593
93,762
93,930
94,098
94,265
94,432
94,598
94,764
94,929
95,094
95,259
95,422
95,586
95,749
95,911
96,073
96,235
96,396
96,557
96,717
96,877
97,037
97,196
97,355
97,513
97,671
97,829
97,986
98,143
98,300
98,456
98,612
98,767
98,923
99,078
99,232
99,386
99,540
99,694
99,847
100,000

8 / 40

e
65,890
66,639
67,384
68,126
68,866
69,603
70,338
71,070
71,799
72,526
73,250
73,972
74,692
75,410
76,725
76,838
77,549
78,258
78,964
79,669
80,372
81,072
81,771
82,468
83,163
83,856
84,547
85,237
85,924
86,610
87,295
87,977
88,658
89,337
90,015
90,691
91,365
92,038
92,710
93,380
94,048
94,715
95,381
96,045
96,707
97,369
98,028
98,687
99,344
100,000

f
72,179
72,789
73,397
74,003
74,606
75,208
75,807
76,403
76,998
77,591
78,182
78,771
79,358
79,943
80,527
81,108
81,688
82,266
82,843
83,417
83,991
84,562
85,132
85,700
86,267
86,832
87,396
87,959
88,519
89,079
89,637
90,194
90,749
91,303
91,856
92,407
92,957
93,506
94,054
94,600
95,145
95,689
96,232
96,774
97,314
97,854
98,392
98,929
99,465
100,000

g
80,259
80,692
81,123
81,553
81,981
82,408
82,833
83,256
83,678
84,099
84,518
84,936
85,353
85,768
86,182
86,595
87,006
87,417
87,826
88,233
88,640
89,046
89,450
89,853
90,255
90,657
91,057
91,456
91,854
92,251
92,647
93,042
93,436
93,829
94,221
94,612
95,003
95,392
95,781
96,168
96,555
96,941
97,326
97,711
98,094
98,477
98,859
99,240
99,620
100,000

h
89,671
89,898
90,124
90,348
90,572
90,796
91,018
91,240
91,460
91,681
91,900
92,119
92,337
92,554
92,770
92,986
93,202
93,416
93,630
93,844
94,056
94,269
94,480
94,691
94,902
95,111
95,321
95,530
95,738
95,945
96,153
96,359
96,566
96,771
96,976
97,181
97,385
97,589
97,792
97,995
98,198
98,400
98,601
98,802
99,003
99,203
99,403
99,602
99,801
100,000

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 1,50
Edad en
% de Vida
001
002
003
004
005
006
007
008
009
010
011
012
013
014
015
016
017
018
019
020
021
022
023
024
025
026
027
028
029
030
031
032
033
034
035
036
037
038
039
040
041
042
043
044
045
046
047
048
049
050

ESTADO DE CONSERVACIN
a
4,642
7,368
9,655
11,696
13,572
15,326
16,985
18,566
20,083
21,544
22,958
24,329
25,662
26,962
28,231
29,472
30,688
31,880
33,050
34,200
35,330
36,443
37,539
38,620
39,685
40,736
41,774
42,799
43,813
44,814
45,804
46,784
47,754
48,714
49,664
50,606
51,539
52,463
53,380
54,288
55,189
56,083
56,970
57,850
58,723
59,590
60,450
61,305
62,153
62,996

b
4,672
7,398
9,684
11,724
13,600
15,353
17,012
18,592
20,109
21,569
22,982
24,353
25,686
26,985
28,254
29,495
30,710
31,902
33,071
34,221
35,351
36,463
37,559
38,639
39,704
40,755
41,793
42,818
43,831
44,832
45,822
46,801
47,771
48,730
49,681
50,622
51,554
52,479
53,395
54,303
55,204
56,097
56,984
57,863
58,736
59,603
60,463
61,317
62,165
63,008

c
7,045
9,702
11,932
13,921
15,750
17,460
19,077
20,618
22,097
23,521
24,899
26,236
27,536
28,803
30,040
31,250
32,434
33,596
34,737
35,858
36,960
38,045
39,113
40,166
41,205
42,230
43,242
44,241
45,228
46,205
47,170
48,125
49,071
50,006
50,933
51,851
52,760
53,661
54,555
55,440
56,319
57,190
58,054
58,912
59,763
60,608
61,447
62,280
63,107
63,929

d
12,356
14,862
16,964
18,840
20,564
22,176
23,701
25,154
26,548
27,891
29,190
30,451
31,676
32,871
34,037
35,178
36,295
37,391
38,466
39,523
40,562
41,585
42,592
43,585
44,565
45,531
46,485
47,427
48,358
49,279
50,189
51,089
51,981
52,863
53,737
54,602
55,459
56,309
57,151
57,986
58,815
59,636
60,451
61,260
62,062
62,859
63,650
64,435
65,215
65,990

9 / 40

e
21,901
24,134
26,007
27,679
29,216
30,652
32,011
33,306
34,548
35,745
36,902
38,025
39,117
40,182
41,221
42,238
43,233
44,210
45,168
46,109
47,075
47,947
48,845
49,729
50,600
51,463
52,313
53,153
53,982
54,803
55,614
56,416
57,210
57,997
58,775
59,546
60,310
61,067
61,818
62,562
63,300
64,032
64,758
65,479
66,194
66,904
67,609
68,309
69,004
69,694

f
36,301
38,122
39,649
41,013
42,266
43,438
44,546
45,602
46,615
47,592
48,536
49,452
50,342
51,211
52,058
52,887
53,699
54,496
55,277
56,045
56,801
57,544
58,276
58,998
59,710
60,412
61,105
61,790
62,467
63,136
63,797
64,452
65,100
65,741
66,376
67,005
67,628
68,245
68,858
69,465
70,067
70,664
71,256
71,844
72,427
73,006
73,581
74,152
74,718
75,281

g
54,800
56,092
57,176
58,144
59,073
59,865
60,651
61,400
62,119
62,812
63,482
64,132
64,764
65,380
65,982
66,570
67,146
67,711
68,266
68,811
69,347
69,874
70,394
70,906
71,411
71,909
72,401
72,887
73,367
73,842
74,311
74,776
75,235
75,690
76,141
76,537
77,029
77,468
77,902
78,333
78,760
79,183
79,604
80,021
80,435
80,846
81,253
81,658
82,061
82,460

h
76,351
77,027
77,594
78,101
78,566
79,001
79,412
79,804
80,181
80,543
80,894
81,234
81,564
81,887
82,201
82,509
82,811
83,106
83,396
83,681
83,962
84,238
84,510
84,778
85,042
85,303
85,560
85,814
86,066
86,314
86,560
86,803
87,043
87,281
87,517
87,750
87,982
88,211
88,438
88,664
88,887
89,109
89,329
89,547
89,763
89,978
90,192
90,404
90,614
90,823

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 1,50
Edad en
% de Vida
051
052
053
054
055
056
057
058
059
060
061
062
063
064
065
066
067
068
069
070
071
072
073
074
075
076
077
078
079
080
081
082
083
084
085
086
087
088
089
090
091
092
093
094
095
096
097
098
099
100

ESTADO DE CONSERVACIN
a
63,833
64,665
65,491
66,313
67,129
67,940
68,746
69,548
70,345
71,138
71,926
72,710
73,490
74,265
75,037
75,805
76,568
77,328
78,085
78,837
79,586
80,332
81,074
81,813
82,548
83,280
84,009
84,735
85,458
86,177
86,894
87,608
88,319
89,027
89,732
90,434
91,134
91,831
92,525
93,217
93,906
94,593
95,277
95,959
96,638
97,315
97,990
98,662
99,332
100,000

b
63,845
64,676
65,502
66,323
67,139
67,950
68,756
69,558
70,355
71,147
71,935
72,719
73,498
74,274
75,045
75,812
76,576
77,336
78,092
78,844
79,593
80,338
81,080
81,819
82,554
83,286
84,014
84,740
85,462
86,182
86,898
87,612
88,322
89,030
89,735
90,437
91,137
91,833
92,528
93,219
93,908
94,595
95,279
95,960
96,639
97,316
97,991
98,663
99,332
100,000

c
64,745
65,555
66,361
67,161
67,957
68,748
69,534
70,315
71,093
71,865
72,634
73,398
74,158
74,914
75,666
76,414
77,159
77,900
78,637
79,371
80,101
80,828
81,551
82,271
82,988
83,702
84,412
85,120
85,824
86,526
87,224
87,920
88,613
89,303
89,990
90,675
91,357
92,037
92,714
93,388
94,060
94,729
95,396
96,061
96,723
97,383
98,041
98,696
99,349
100,000

d
66,759
67,524
68,283
69,038
69,788
70,534
71,275
72,012
72,744
73,473
74,197
74,918
75,634
76,397
77,057
77,762
78,464
79,163
79,858
80,549
81,238
81,923
82,605
83,284
83,960
84,633
85,303
85,970
86,634
87,296
87,954
88,610
89,264
89,914
90,562
91,208
91,851
92,492
93,130
93,766
94,399
95,030
95,659
96,286
96,910
97,532
98,152
98,700
99,386
100,000

10 / 40

e
70,379
71,061
71,737
72,410
73,078
73,743
74,403
75,060
75,713
76,362
77,007
77,650
78,282
78,093
79,555
80,184
80,810
81,432
82,051
82,668
83,281
83,892
84,500
85,105
85,707
86,307
86,904
87,498
88,090
88,679
89,266
89,851
90,433
91,013
91,590
92,166
92,739
93,309
93,878
94,445
95,009
95,572
96,132
96,690
97,247
97,801
98,354
98,904
99,453
100,000

f
75,841
76,396
76,948
77,497
78,042
78,584
79,123
79,658
80,191
80,720
81,247
81,770
82,291
82,809
83,325
83,838
84,348
84,855
85,361
85,863
86,364
86,862
87,357
87,851
88,342
88,831
89,318
89,803
90,286
90,766
91,245
91,722
92,197
92,670
93,141
93,610
94,077
94,543
95,007
95,469
95,929
96,388
96,845
97,301
97,754
98,207
98,657
99,106
99,554
100,000

g
82,857
83,251
83,643
84,032
84,419
84,804
85,186
85,566
85,944
86,319
86,693
87,065
87,434
87,802
88,168
88,531
88,893
89,254
89,612
89,969
90,324
90,677
91,029
91,379
91,728
92,075
92,420
92,764
93,107
93,448
93,788
94,126
94,463
94,799
95,133
95,466
95,797
96,128
96,457
96,785
97,112
97,437
97,761
98,085
98,407
98,727
99,047
99,366
99,683
100,000

h
91,031
91,237
91,442
91,646
91,848
92,049
92,249
92,448
92,646
92,842
93,038
93,232
93,425
93,618
93,809
94,000
94,189
94,377
94,565
94,752
94,937
95,122
95,306
95,490
95,672
95,854
96,034
96,214
96,394
96,572
96,750
96,927
97,103
97,279
97,453
97,628
97,801
97,974
98,146
98,318
98,489
98,659
98,829
98,998
99,166
99,334
99,501
99,668
99,834
100,000

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 1,75
Edad en
% de Vida
001
002
003
004
005
006
007
008
009
010
011
012
013
014
015
016
017
018
019
020
021
022
023
024
025
026
027
028
029
030
031
032
033
034
035
036
037
038
039
040
041
042
043
044
045
046
047
048
049
050

ESTADO DE CONSERVACIN
a
7,197
10,694
13,483
15,892
18,053
20,036
21,880
23,615
25,259
26,827
28,329
29,773
31,166
32,514
33,822
35,092
36,329
37,535
38,713
39,865
40,992
42,096
43,179
44,242
45,286
46,313
47,322
48,316
49,295
50,259
51,209
52,147
53,072
53,985
54,887
55,777
56,658
57,528
58,388
59,239
60,081
60,914
61,738
62,555
63,363
64,164
64,957
65,743
66,523
67,295

b
7,227
10,723
13,511
15,919
18,079
20,061
21,905
23,640
25,283
26,850
28,351
29,795
31,188
32,536
33,843
35,113
36,350
37,555
38,733
39,884
41,011
42,115
43,197
44,260
45,304
46,330
47,339
48,332
49,311
50,275
51,225
52,162
53,087
54,000
54,901
55,792
56,671
57,541
58,401
59,252
60,093
60,926
61,750
62,566
63,375
64,175
64,968
65,754
66,533
67,305

c
9,535
12,945
15,663
18,011
20,118
22,051
23,849
25,540
27,143
28,671
30,135
31,542
32,901
34,215
35,489
36,728
37,934
39,110
40,258
41,380
42,479
43,555
44,611
45,647
46,665
47,666
48,650
49,618
50,572
51,512
52,439
53,353
54,255
55,145
56,024
56,892
57,750
58,598
59,436
60,266
61,786
61,899
62,702
63,498
64,286
65,067
65,840
66,607
67,366
68,119

d
14,705
17,919
20,482
22,696
24,683
26,505
28,200
29,795
31,606
32,747
34,127
35,454
36,735
37,974
39,175
40,343
41,480
42,589
43,671
44,730
45,766
46,780
47,776
48,753
49,713
50,656
51,584
52,497
53,397
54,283
55,157
56,118
56,868
57,708
58,536
59,355
60,164
60,964
61,754
62,536
63,310
64,076
64,834
65,584
66,327
67,063
67,792
68,515
69,231
69,941

11 / 40

e
23,994
26,859
29,143
31,116
32,886
34,509
36,020
37,441
38,788
40,071
41,301
42,484
43,625
44,729
45,800
46,841
47,854
48,842
49,806
50,749
51,672
52,577
53,464
54,334
55,189
56,030
56,857
57,671
58,472
59,262
60,040
60,808
61,566
62,314
63,052
63,782
64,503
65,215
65,920
66,617
67,306
67,988
68,664
69,332
69,994
70,650
71,300
71,944
72,582
73,215

f
38,008
40,344
42,207
43,816
45,260
46,584
47,816
48,975
50,073
51,120
52,123
53,088
54,019
54,919
55,793
56,642
57,468
58,274
59,060
59,830
60,583
61,320
62,044
62,754
63,451
64,137
64,811
65,475
66,129
66,773
67,408
68,034
68,652
69,262
69,864
70,459
71,047
71,628
72,203
72,771
73,334
73,890
74,441
74,986
75,526
76,061
76,591
77,117
77,637
78,153

g
56,011
57,669
58,991
60,133
61,157
62,097
62,971
63,794
64,573
65,316
66,028
66,712
67,373
68,012
68,631
69,234
69,820
70,392
70,950
71,496
72,030
72,554
73,067
73,571
74,066
74,552
75,031
75,502
75,966
76,423
76,873
77,318
77,756
78,189
78,616
79,039
79,456
79,868
80,276
80,679
81,078
81,473
81,864
82,251
82,634
83,014
83,390
83,762
84,132
84,498

h
76,985
77,852
78,544
79,141
79,677
80,169
80,626
81,057
81,464
81,853
82,225
82,584
82,929
83,264
83,588
83,903
84,210
84,509
84,801
85,086
85,366
85,640
85,908
86,172
86,431
86,686
86,936
87,182
87,425
87,664
87,900
88,132
88,362
88,588
88,812
89,033
89,251
89,467
89,680
89,891
90,100
90,307
90,511
90,714
90,914
91,113
91,309
91,504
91,698
91,889

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 1,75
Edad en
% de Vida
051
052
053
054
055
056
057
058
059
060
061
062
063
064
065
066
067
068
069
070
071
072
073
074
075
076
077
078
079
080
081
082
083
084
085
086
087
088
089
090
091
092
093
094
095
096
097
098
099
100

ESTADO DE CONSERVACIN
a
68,061
68,820
69,573
70,321
71,062
71,797
72,527
73,251
73,970
74,684
75,393
76,097
76,796
77,490
78,180
78,865
79,545
80,222
80,894
81,561
82,225
82,885
83,541
84,193
84,841
85,486
86,127
86,764
87,398
88,028
88,656
89,279
89,900
90,517
91,131
91,742
92,351
92,956
93,558
94,157
94,753
95,347
95,938
96,526
97,111
97,694
98,275
98,852
99,427
100,000

b
68,071
68,830
69,583
70,330
71,071
71,806
72,536
73,260
73,979
74,692
75,401
76,104
76,803
77,497
78,187
78,871
79,552
80,228
80,900
81,567
82,231
82,890
83,546
84,198
84,846
85,490
86,131
86,768
87,402
88,032
88,659
89,283
89,903
90,520
91,134
91,745
92,353
92,958
93,560
94,159
94,755
95,349
95,939
96,527
97,112
97,695
98,275
98,853
99,428
100,000

c
68,866
69,606
70,340
71,068
71,791
72,508
73,219
73,925
74,626
75,322
76,013
76,699
77,381
78,057
78,729
79,397
80,061
80,720
81,375
82,026
82,673
83,316
83,956
84,591
85,223
85,851
86,476
87,098
87,716
88,330
88,941
89,549
90,154
90,756
91,355
91,951
92,543
93,133
93,720
94,304
94,886
95,464
96,040
96,614
97,184
97,752
98,318
98,881
99,442
100,000

d
70,645
71,343
72,035
72,722
73,403
74,079
74,750
75,415
76,076
76,732
77,384
78,031
78,673
79,311
79,945
80,574
81,200
81,822
82,439
83,053
83,663
84,270
84,872
85,472
86,067
86,660
87,249
87,835
88,417
88,997
89,573
90,147
90,717
91,284
91,849
92,411
92,969
93,526
94,079
94,630
95,178
95,723
96,267
96,807
97,345
97,881
98,414
98,945
99,474
100,000

12 / 40

e
73,842
74,464
75,081
75,693
76,300
76,902
77,500
78,093
78,682
79,266
79,847
80,423
80,996
81,564
82,129
82,690
83,248
83,801
84,352
84,899
85,442
85,986
86,520
87,054
87,585
88,113
88,638
89,160
89,679
90,195
90,709
91,220
91,728
92,234
92,737
93,237
93,735
94,231
94,724
95,215
95,703
96,189
96,673
97,155
97,634
98,112
98,587
99,060
99,531
100,000

f
78,665
79,172
79,675
80,174
80,669
81,161
81,648
82,132
82,612
83,089
83,563
84,033
84,500
84,963
85,424
85,882
86,336
86,788
87,237
87,683
88,126
88,567
89,005
89,441
89,874
90,304
90,733
91,158
91,582
92,003
92,422
92,839
93,253
93,665
94,076
94,484
94,890
95,294
95,697
96,097
96,495
96,892
97,287
97,679
98,070
98,460
98,874
99,233
99,617
100,000

g
84,861
85,221
85,578
85,932
86,283
86,632
86,978
87,321
87,662
88,000
88,336
88,670
89,001
89,330
89,657
89,982
90,304
90,625
90,944
91,260
91,575
91,887
92,198
92,507
92,815
93,120
93,424
93,726
94,027
94,325
94,623
94,918
95,213
95,505
95,796
96,086
96,374
96,661
96,946
97,230
97,513
97,795
98,075
98,353
98,631
98,907
99,182
99,456
99,729
100,000

h
92,079
92,267
92,454
92,639
92,823
93,006
93,187
93,366
93,545
93,722
93,897
94,072
94,245
94,418
94,589
94,758
94,927
95,095
95,262
95,427
95,592
95,755
95,918
96,080
96,241
96,400
96,559
96,717
96,875
97,031
97,187
97,341
97,495
97,648
97,801
97,952
98,103
98,253
98,402
98,551
98,699
98,846
98,993
99,134
99,283
99,428
99,572
99,715
99,858
100,000

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 2,00
Edad en
% de Vida
001
002
003
004
005
006
007
008
009
010
011
012
013
014
015
016
017
018
019
020
021
022
023
024
025
026
027
028
029
030
031
032
033
034
035
036
037
038
039
040
041
042
043
044
045
046
047
048
049
050

ESTADO DE CONSERVACIN
a
10,000
14,142
17,321
20,000
22,361
24,495
26,458
28,284
30,000
31,623
33,166
34,641
36,056
37,417
38,730
40,000
41,231
42,426
43,589
44,721
45,826
46,904
47,958
48,990
50,000
50,990
51,962
52,915
53,852
54,772
55,678
56,569
57,446
58,310
59,161
60,000
60,828
61,644
62,450
63,246
64,031
64,807
65,574
66,332
67,082
67,823
68,557
69,282
70,000
70,711

b
10,029
14,170
17,347
20,026
22,386
24,519
26,481
28,307
30,022
31,645
33,188
34,662
36,076
37,437
38,749
40,019
41,250
42,445
43,607
44,739
45,843
46,921
47,975
49,006
50,016
51,006
51,977
52,930
53,866
54,787
55,692
56,582
57,459
58,323
59,174
60,013
60,840
61,656
62,462
63,257
64,043
64,819
65,585
66,343
67,093
67,834
68,567
69,292
70,010
70,720

c
12,268
16,306
19,404
22,016
24,317
26,398
28,311
30,092
31,764
33,346
34,850
36,288
37,667
38,994
40,274
41,512
42,712
43,877
45,011
46,114
47,191
48,242
49,270
50,275
51,260
52,225
53,172
54,102
55,015
55,912
56,795
57,663
58,518
59,360
60,190
61,008
61,815
62,611
63,396
64,172
64,938
65,694
66,442
67,181
67,912
68,634
69,349
70,056
70,756
71,449

d
17,281
21,088
24,009
26,472
28,642
30,603
32,407
34,086
35,663
37,154
38,573
39,929
41,229
42,480
43,687
44,854
45,985
47,084
48,153
49,193
50,208
51,200
52,168
53,117
54,045
54,955
55,848
56,724
57,585
58,431
59,263
60,082
60,888
61,682
62,465
63,236
63,997
64,747
65,488
66,219
66,941
67,654
68,359
69,056
69,745
70,426
71,100
71,767
72,427
73,080

13 / 40

e
26,290
29,682
32,285
34,480
36,413
38,161
39,769
41,265
42,670
43,999
45,263
46,471
47,629
48,744
49,820
50,860
51,868
52,847
53,799
54,727
55,631
56,515
57,378
58,223
59,050
59,861
60,656
61,437
62,204
62,958
63,700
64,430
65,148
65,855
66,553
67,240
67,918
68,587
69,247
69,898
70,542
71,177
71,805
72,426
73,040
73,647
74,248
74,842
75,430
76,012

f
39,880
42,647
44,770
46,560
48,137
49,563
50,874
52,094
53,240
54,324
55,355
56,340
57,285
58,194
59,072
59,920
60,742
61,541
62,317
63,074
63,812
64,532
65,236
65,925
66,600
67,261
67,910
68,547
69,173
69,788
70,393
70,988
71,574
72,151
72,719
73,280
73,833
74,378
74,917
75,448
75,973
76,491
77,004
77,510
78,011
78,506
78,996
79,480
79,960
80,435

g
57,340
59,303
60,810
62,080
63,199
64,211
65,141
66,007
66,820
67,589
68,321
69,020
69,690
70,335
70,958
71,560
72,144
72,710
73,261
73,798
74,321
74,833
75,332
75,821
76,300
76,769
77,230
77,682
78,126
78,562
78,991
79,413
79,829
80,239
80,642
81,040
81,432
81,819
82,201
82,578
82,951
83,319
83,682
84,042
84,397
84,748
85,096
85,440
85,780
86,117

h
77,680
78,707
79,495
80,160
80,745
81,275
81,761
82,214
82,640
83,842
83,425
83,791
84,142
84,479
84,805
85,120
85,425
85,722
86,010
86,291
86,565
86,832
87,094
87,349
84,600
87,846
88,086
88,323
88,555
88,784
89,008
89,229
89,447
89,661
89,872
90,080
90,285
90,488
90,688
90,885
91,080
91,272
91,462
91,650
91,836
92,020
92,202
92,382
92,560
92,736

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 2,00
Edad en
% de Vida
051
052
053
054
055
056
057
058
059
060
061
062
063
064
065
066
067
068
069
070
071
072
073
074
075
076
077
078
079
080
081
082
083
084
085
086
087
088
089
090
091
092
093
094
095
096
097
098
099
100

ESTADO DE CONSERVACIN
a
71,414
72,111
72,801
73,485
74,162
74,833
75,498
76,158
76,811
77,460
78,102
78,740
79,373
80,000
80,623
81,240
81,854
82,462
83,066
83,666
84,261
84,853
85,440
86,023
86,603
87,178
87,750
88,318
88,882
89,443
90,000
90,554
91,104
91,652
92,195
92,736
93,274
93,808
94,340
94,868
95,394
95,917
96,437
96,954
97,468
97,980
98,489
98,995
99,499
100,000

b
71,423
72,120
72,810
73,493
74,170
74,841
75,506
76,165
76,819
77,467
78,110
78,747
79,379
80,006
80,629
81,246
81,859
82,468
83,072
83,671
84,267
84,858
85,445
86,028
86,607
87,182
87,754
88,321
88,886
89,446
90,003
90,557
91,107
91,654
92,198
92,739
93,276
93,810
94,342
94,870
95,395
95,118
96,438
96,955
97,469
97,980
98,489
98,995
99,499
100,000

c
72,135
72,814
73,487
74,153
74,813
75,467
76,116
76,759
77,396
78,028
78,654
79,276
79,892
80,504
81,111
81,713
82,311
82,904
83,493
84,078
84,658
85,235
85,807
86,375
86,940
87,501
88,078
88,612
89,162
89,709
90,252
90,792
91,329
91,862
92,392
92,919
93,443
93,964
94,482
94,998
95,510
96,020
96,526
97,030
97,532
98,031
98,527
99,020
99,511
100,000

d
73,727
74,367
75,001
75,630
76,252
76,869
77,481
78,087
78,687
79,283
79,874
80,460
81,041
81,618
82,190
82,758
83,322
83,881
84,436
84,987
85,535
86,078
86,618
87,154
87,686
88,215
88,741
89,263
89,781
90,297
90,809
91,318
91,824
92,327
92,827
93,324
93,818
94,309
94,198
95,283
95,767
96,247
96,725
97,200
97,673
98,743
98,611
99,076
99,539
100,000

14 / 40

e
76,588
77,159
77,724
78,284
78,839
79,388
79,933
80,473
81,009
81,539
82,066
82,588
83,106
83,620
84,130
84,636
85,138
85,636
86,131
66,622
87,110
87,594
88,075
88,553
89,027
89,499
89,967
90,432
90,894
91,354
91,810
92,264
92,714
93,163
93,608
94,051
94,491
94,929
95,364
95,797
96,228
96,656
97,081
97,505
97,926
98,345
98,762
99,177
99,589
100,000

f
80,905
81,370
81,831
82,288
82,740
83,189
83,633
84,073
84,510
84,943
85,372
85,798
86,221
86,640
87,056
87,469
87,878
88,285
88,688
89,089
89,487
89,882
90,274
90,664
91,050
91,435
91,817
92,196
92,573
92,948
93,320
93,690
94,058
94,423
94,787
95,148
95,507
95,864
96,219
96,572
96,923
97,272
97,620
97,965
98,309
98,650
98,990
99,329
99,665
100,000

g
86,450
86,781
87,108
87,432
87,753
88,071
88,386
88,699
89,009
89,316
89,621
89,923
90,223
90,520
90,815
91,108
91,399
91,689
91,973
92,258
92,540
92,820
93,099
93,375
93,650
93,922
94,153
94,463
94,730
94,996
95,260
95,523
95,783
96,049
96,301
96,557
96,812
97,065
97,317
97,568
97,817
98,064
98,311
98,556
98,800
99,042
99,284
99,524
99,762
100,000

h
92,911
93,084
93,255
93,424
93,592
93,759
93,924
94,087
94,249
94,410
94,569
94,728
94,884
95,040
95,194
95,348
95,500
95,651
95,800
95,949
96,067
96,243
96,389
96,534
96,677
96,820
96,962
97,103
97,243
97,382
97,520
97,657
97,794
97,930
98,064
98,199
98,332
98,464
98,596
98,727
98,858
98,987
99,116
99,244
99,372
99,499
99,625
99,751
99,876
100,000

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
10,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 2,25
Edad en
% de Vida
001
002
003
004
005
006
007
008
009
010
011
012
013
014
015
016
017
018
019
020
021
022
023
024
025
026
027
028
029
030
031
032
033
034
035
036
037
038
039
040
041
042
043
044
045
046
047
048
049
050

ESTADO DE CONSERVACIN
a
12,915
17,575
21,046
23,916
26,410
28,639
30,670
32,545
34,294
35,938
37,493
38,972
40,383
41,735
43,035
44,287
45,496
46,667
47,802
48,904
49,976
51,020
52,038
53,032
54,003
54,953
55,882
56,793
57,685
58,561
59,421
60,265
61,095
61,911
62,714
63,504
64,282
65,048
65,804
66,548
67,283
68,007
68,722
69,428
70,125
70,813
71,493
72,165
72,830
73,487

b
12,942
17,602
21,071
23,491
26,433
28,662
30,692
32,567
34,315
35,959
37,513
38,991
40,402
41,754
43,053
44,305
45,514
46,684
47,819
48,921
49,992
51,036
52,054
53,047
54,018
54,967
55,896
56,807
57,699
58,574
59,434
60,278
61,108
61,923
62,726
63,516
64,293
65,060
65,815
66,559
67,293
68,017
68,732
69,438
70,134
70,823
71,502
72,174
72,839
73,495

c
15,110
19,652
23,035
25,834
28,264
30,437
32,417
34,245
35,950
37,552
39,068
40,509
41,885
43,203
44,470
45,691
46,870
48,011
49,117
50,192
51,237
52,255
53,247
54,216
55,162
56,098
56,994
57,882
58,752
59,605
60,443
61,267
62,075
62,871
63,653
64,424
65,182
65,929
66,666
67,391
68,107
68,813
69,510
70,198
70,878
71,549
72,212
72,867
73,515
74,155

d
19,961
24,243
27,433
30,071
32,363
34,412
36,279
38,002
39,610
41,121
42,550
43,909
45,206
46,449
47,643
48,794
49,906
50,982
52,025
53,038
54,023
54,983
55,918
56,832
57,724
58,597
59,451
60,288
61,109
61,914
62,704
63,480
64,242
64,992
65,730
66,457
67,172
67,876
68,570
69,255
69,930
70,595
71,253
71,901
72,542
73,174
73,800
74,417
75,028
75,632

15 / 40

e
28,678
32,494
35,336
37,687
39,730
41,555
43,219
44,754
46,187
47,533
48,807
50,018
51,174
52,281
53,345
54,371
55,362
56,320
57,250
58,153
59,031
59,886
60,719
61,533
62,328
63,106
63,867
64,613
65,344
66,062
66,766
67,457
68,137
68,805
69,463
70,110
70,747
71,375
71,993
72,603
73,205
73,798
74,383
74,962
75,532
76,096
76,653
77,204
77,748
78,286

f
41,828
44,940
47,259
49,176
50,842
52,331
53,687
54,940
56,108
57,207
58,245
59,233
60,176
61,079
61,947
62,784
63,592
64,374
65,132
65,868
66,584
67,282
67,962
68,625
69,274
69,908
70,529
71,138
71,734
72,319
72,893
73,457
74,012
74,557
75,093
75,621
76,140
76,652
77,157
77,654
78,145
78,629
79,106
79,578
80,043
80,503
80,958
81,407
81,850
82,289

g
58,722
60,931
62,576
63,936
65,118
66,175
67,137
68,026
68,855
69,635
70,372
71,072
71,741
73,382
72,998
73,592
74,165
74,720
75,258
75,781
76,289
76,784
77,266
77,737
78,195
78,648
79,088
79,520
79,943
80,358
80,765
81,166
81,559
81,946
82,326
82,701
83,070
83,433
83,791
84,144
84,492
84,835
85,174
85,509
85,839
86,165
86,488
86,806
87,121
87,433

h
78,403
79,559
80,419
81,131
81,750
82,302
82,806
83,271
83,705
84,113
84,498
84,865
85,215
85,550
85,873
86,183
86,483
86,773
87,055
87,328
87,594
87,853
88,106
88,352
88,593
88,828
89,059
89,285
89,506
89,723
89,936
90,146
90,352
90,554
90,753
90,949
91,142
91,332
91,519
91,704
91,886
92,066
92,243
92,418
92,591
92,762
92,930
93,097
93,262
93,425

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 2,25
Edad en
% de Vida
051
052
053
054
055
056
057
058
059
060
061
062
063
064
065
066
067
068
069
070
071
072
073
074
075
076
077
078
079
080
081
082
083
084
085
086
087
088
089
090
091
092
093
094
095
096
097
098
099
100

ESTADO DE CONSERVACIN
a
74,136
74,779
75,415
76,044
76,667
77,283
77,893
78,498
79,096
79,689
80,277
80,859
81,436
82,008
82,575
83,138
83,695
84,248
84,796
85,340
85,880
86,416
86,947
87,474
87,998
88,517
89,033
89,545
90,054
90,558
91,060
91,558
92,052
92,544
93,032
93,516
93,998
94,477
94,953
95,425
95,895
96,362
96,826
97,287
97,746
98,202
98,655
99,106
99,554
100,000

b
74,145
74,787
75,423
76,051
76,674
77,290
77,900
78,505
79,103
79,696
80,283
80,865
81,442
82,014
82,581
83,143
83,700
84,253
84,801
85,345
85,885
86,420
86,951
87,478
88,002
88,521
89,037
89,548
90,057
90,561
91,063
91,560
92,055
92,546
93,034
93,519
94,000
94,479
94,954
95,427
95,896
96,363
96,827
97,288
97,747
98,203
98,656
99,106
99,554
100,000

c
74,788
75,415
76,034
76,648
77,255
77,855
78,450
79,040
79,623
80,201
80,774
81,342
81,904
82,462
83,014
83,562
84,106
84,645
85,180
85,710
86,236
86,758
87,276
87,790
88,300
88,807
89,309
89,809
90,304
90,796
91,285
91,770
92,253
92,731
93,207
93,680
94,149
94,616
95,080
95,541
95,998
96,454
96,906
97,356
97,803
98,247
98,689
99,129
99,566
100,000

d
76,229
76,819
77,404
77,982
78,554
79,121
79,682
80,237
80,787
81,333
81,873
82,408
82,938
83,464
83,985
84,502
85,014
85,522
86,026
86,526
87,022
87,515
88,003
88,488
88,969
89,446
89,920
90,391
90,858
91,322
91,783
92,241
92,695
93,147
93,595
94,041
94,484
94,924
95,361
95,795
96,227
96,656
97,083
97,507
97,928
98,348
98,764
99,178
99,590
100,000

16 / 40

e
78,818
79,344
79,865
80,380
80,890
81,395
81,895
82,390
82,880
83,366
83,847
84,324
84,796
85,265
85,729
86,190
86,646
87,099
87,548
87,994
88,436
88,874
89,310
89,741
90,170
90,596
91,018
91,407
91,854
92,267
92,678
93,086
93,491
93,893
94,293
94,690
95,085
95,477
95,866
96,253
96,638
97,020
97,401
97,778
98,154
98,527
98,899
99,268
99,635
100,000

f
82,723
83,052
83,577
83,997
84,413
84,825
85,233
85,636
86,036
86,433
86,825
87,214
87,599
87,982
88,360
88,736
89,108
89,478
89,844
90,207
90,568
90,926
91,281
91,633
91,983
92,330
92,674
93,016
93,356
93,693
94,361
94,361
94,691
95,019
95,345
95,669
95,991
96,311
96,628
96,944
97,258
97,570
97,880
98,188
98,494
98,799
99,102
99,403
99,702
100,000

g
87,741
88,045
88,347
88,645
88,940
89,232
89,521
89,808
90,092
90,373
90,651
90,927
91,901
91,472
91,741
92,007
92,271
92,534
92,793
93,051
93,307
93,561
93,813
94,063
94,311
94,557
94,802
95,044
95,285
95,525
95,762
95,998
96,233
96,466
96,697
96,927
97,155
97,382
97,608
97,832
98,054
98,276
98,496
98,714
98,932
99,148
99,363
99,576
99,789
100,000

h
93,586
93,745
93,903
94,059
94,213
94,366
94,518
94,667
94,816
94,963
95,109
95,253
95,396
95,538
95,679
95,818
95,956
96,094
96,230
96,364
96,498
96,631
96,763
96,894
97,023
97,152
97,280
97,407
97,533
97,658
97,783
97,906
98,029
98,151
98,272
98,392
98,512
98,630
98,748
98,865
98,982
99,098
99,213
99,327
99,441
99,554
99,667
99,778
99,889
100,000

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 2,50
Edad en
% de Vida
001
002
003
004
005
006
007
008
009
010
011
012
013
014
015
016
017
018
019
020
021
022
023
024
025
026
027
028
029
030
031
032
033
034
035
036
037
038
039
040
041
042
043
044
045
046
047
048
049
050

ESTADO DE CONSERVACIN
a
15,849
20,913
24,595
27,595
30,171
32,453
34,517
36,411
38,168
39,811
41,358
42,823
44,216
45,546
46,821
48,045
49,224
50,363
51,464
52,531
53,566
54,572
55,551
56,505
57,435
58,343
59,231
60,098
60,948
61,780
62,596
63,396
64,181
64,952
65,709
66,454
67,186
67,907
68,616
69,314
70,002
70,681
71,349
72,008
72,658
73,300
73,933
74,558
75,176
75,786

b
15,876
20,938
24,619
27,618
30,193
32,475
34,538
36,432
38,188
39,830
41,377
42,841
44,234
45,564
46,838
48,862
49,241
50,379
51,479
52,546
53,581
54,586
55,565
56,519
57,449
58,356
59,244
60,111
60,960
61,792
62,608
63,407
64,192
64,963
65,720
66,465
67,197
67,917
68,626
69,324
70,012
70,690
71,358
72,017
72,667
73,308
73,941
74,567
75,184
75,794

c
17,970
22,906
26,495
29,419
31,931
34,156
36,168
38,014
39,726
41,327
42,836
44,263
45,622
46,918
48,161
49,354
50,504
51,614
52,687
53,727
54,736
55,717
56,671
57,601
58,508
59,393
60,258
61,104
61,932
62,743
63,538
64,318
65,084
65,835
66,573
67,299
68,013
68,716
69,407
70,088
70,758
71,419
72,071
72,713
73,347
73,973
74,590
75,200
75,801
76,396

d
22,657
27,311
30,695
33,452
35,820
37,918
39,815
41,556
43,170
44,680
46,102
47,448
48,729
49,951
51,123
52,248
53,332
54,378
55,390
56,371
57,322
58,247
59,147
60,023
60,878
61,713
62,529
63,326
64,107
64,872
65,622
66,357
67,079
67,787
68,483
69,168
69,841
70,503
71,155
71,797
72,429
73,052
73,667
74,273
74,870
75,460
76,042
76,617
77,184
77,745

17 / 40

e
31,080
35,228
38,243
40,700
42,810
44,679
46,370
47,921
49,359
50,705
51,972
53,172
54,313
55,402
56,446
57,449
58,415
59,347
60,249
61,123
61,970
62,794
63,596
64,377
65,139
65,883
66,610
67,321
68,016
68,698
69,366
70,021
70,664
71,296
71,916
72,526
73,126
73,716
74,297
74,869
75,432
75,987
76,535
77,075
77,607
78,133
78,651
79,163
79,669
80,169

f
43,787
47,170
49,630
51,633
53,354
54,879
56,258
57,523
58,696
59,794
60,827
61,805
62,736
63,625
64,476
65,294
66,082
66,842
67,578
68,290
68,982
69,654
70,308
70,945
71,567
72,173
72,766
73,346
73,913
74,469
75,014
75,548
76,073
76,588
77,094
77,591
78,080
78,562
79,036
79,502
79,962
80,415
80,861
81,301
81,736
82,164
82,587
83,005
83,417
83,825

g
60,112
62,513
64,258
65,680
66,901
67,983
68,961
69,859
70,692
71,470
72,204
72,898
73,558
74,189
74,793
75,373
75,932
76,472
76,994
77,499
77,990
78,467
78,931
79,383
79,824
80,255
80,675
81,087
81,489
81,884
82,270
82,650
83,022
83,387
83,746
84,099
84,446
84,788
85,124
85,455
85,781
86,103
86,419
86,732
87,040
87,344
87,644
87,941
88,233
88,522

h
79,131
80,386
81,300
82,043
82,682
83,248
83,760
84,230
84,666
85,073
85,457
85,820
86,166
86,495
86,811
87,115
87,408
84,230
87,963
88,228
88,484
88,734
88,977
89,213
89,444
89,669
89,889
90,104
90,315
90,521
90,724
90,922
91,117
91,308
91,496
91,681
91,862
92,041
92,217
92,390
92,561
92,729
92,895
93,058
93,219
93,378
93,535
93,690
93,844
93,995

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 2,50
Edad en
% de Vida
051
052
053
054
055
056
057
058
059
060
061
062
063
064
065
066
067
068
069
070
071
072
073
074
075
076
077
078
079
080
081
082
083
084
085
086
087
088
089
090
091
092
093
094
095
096
097
098
099
100

ESTADO DE CONSERVACIN
a
76,389
76,984
77,573
78,155
78,731
79,300
79,864
80,421
80,973
81,519
82,060
82,596
83,126
83,651
84,172
84,687
85,198
85,704
86,206
86,704
87,197
87,687
88,172
88,653
89,130
89,604
90,073
90,539
91,002
91,461
91,917
92,369
92,818
93,264
93,706
94,145
94,582
95,015
95,446
95,873
96,298
96,720
97,139
97,555
97,969
98,380
98,789
99,195
99,599
100,000

b
76,396
76,992
77,580
78,162
78,738
79,307
79,870
80,428
80,979
81,525
82,066
82,601
83,131
83,656
84,177
84,692
85,203
85,709
86,211
86,708
87,201
87,690
88,175
88,656
89,134
89,602
90,077
90,542
91,005
91,464
91,919
92,371
92,820
93,266
93,708
94,147
94,584
95,017
95,447
95,874
96,299
96,721
97,140
97,556
97,970
98,381
98,789
99,195
99,599
100,000

c
76,984
77,564
78,138
78,706
79,267
78,822
80,371
80,915
81,453
81,985
82,512
83,034
83,551
84,063
84,570
85,073
85,571
86,065
86,554
87,039
87,520
87,997
88,470
88,939
89,404
89,866
90,323
90,778
91,229
91,676
92,120
92,561
92,999
93,433
93,865
94,293
94,718
95,141
95,560
95,977
96,391
96,802
97,211
97,617
98,020
98,421
98,820
99,215
99,609
100,000

d
78,299
78,846
79,387
79,922
80,452
80,975
81,493
82,005
82,512
83,014
83,511
84,004
84,491
84,974
85,452
85,926
86,396
86,861
87,322
87,780
88,233
88,683
89,129
89,571
90,009
90,445
90,876
91,305
91,730
92,152
92,571
92,986
93,399
93,808
94,215
94,619
95,020
95,418
95,814
96,207
96,597
96,985
97,370
97,753
98,133
98,511
98,887
99,260
99,631
100,000

18 / 40

e
80,662
81,150
81,632
82,109
82,581
83,047
83,508
83,965
84,417
84,854
85,307
85,746
86,180
86,610
87,037
87,459
87,877
88,292
88,703
89,111
89,515
89,915
90,313
90,707
91,098
91,485
91,870
92,252
92,631
93,007
93,380
93,750
94,118
94,483
94,845
95,205
95,563
95,917
96,270
96,620
96,968
97,313
97,657
97,998
98,337
98,674
99,008
99,341
99,671
100,000

f
84,228
84,625
85,019
85,408
85,792
86,173
86,549
86,921
87,290
87,655
88,016
88,374
88,728
89,079
89,427
89,771
90,112
90,451
90,786
91,118
91,448
91,775
92,099
92,420
92,739
93,055
93,369
93,680
93,989
94,296
94,600
94,902
95,202
95,500
95,796
96,089
96,381
96,670
96,958
97,243
97,527
97,809
98,089
98,367
98,643
98,918
99,191
99,462
99,732
100,000

g
88,808
89,090
89,370
89,646
89,918
90,188
90,455
90,720
90,981
91,240
91,496
91,750
92,002
92,251
92,497
92,742
92,984
93,224
93,462
93,698
93,932
94,163
94,393
94,621
94,848
95,072
95,295
95,516
95,735
95,953
96,168
96,383
96,596
96,807
97,017
97,225
97,432
97,637
97,841
98,044
98,245
98,445
98,644
98,841
99,037
99,232
99,426
99,619
99,810
100,000

h
94,144
94,292
94,438
94,582
94,725
94,866
95,006
95,144
95,281
95,417
95,551
95,684
95,815
95,945
96,075
96,202
96,329
96,455
96,579
96,703
96,825
96,946
97,067
97,186
97,304
97,422
97,538
97,654
97,768
97,882
97,995
98,107
98,219
98,329
98,439
98,548
98,656
98,764
98,871
98,977
99,082
99,186
99,290
99,394
99,496
99,598
99,700
99,800
99,901
100,000

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 2,75
Edad en
% de Vida
001
002
003
004
005
006
007
008
009
010
011
012
013
014
015
016
017
018
019
020
021
022
023
024
025
026
027
028
029
030
031
032
033
034
035
036
037
038
039
040
041
042
043
044
045
046
047
048
049
050

ESTADO DE CONSERVACIN
a
18,738
24,110
27,940
31,021
33,643
35,949
38,022
39,914
41,661
43,288
44,814
46,255
47,621
48,922
50,165
51,356
52,500
53,603
54,667
55,697
56,694
57,661
58,600
59,514
60,404
61,272
62,119
62,946
63,754
64,545
65,319
66,078
66,821
67,551
68,266
68,969
69,660
70,339
71,006
71,663
72,309
72,946
73,573
74,190
74,799
75,399
75,991
76,575
77,151
77,720

b
18,764
24,134
27,963
31,043
33,665
35,970
38,042
39,933
41,679
43,306
44,832
46,272
47,638
48,938
50,180
51,371
52,516
53,618
54,682
55,711
56,707
57,674
58,614
59,527
60,417
61,285
62,131
62,958
63,766
64,556
65,330
66,088
66,832
67,561
68,276
68,979
69,670
70,348
71,015
71,672
72,318
72,954
73,581
74,198
74,807
75,407
75,999
76,583
77,159
77,727

c
20,786
26,022
29,756
32,759
35,315
37,563
39,584
41,428
43,131
44,717
46,205
47,609
48,941
50,209
51,420
52,582
53,697
54,772
55,810
56,813
57,785
58,728
59,644
60,535
61,402
62,248
63,073
63,880
64,668
65,438
66,193
66,932
67,657
68,368
69,066
69,151
70,424
71,086
71,737
72,377
73,007
73,627
74,239
74,841
75,434
76,019
76,596
77,165
77,727
78,282

d
25,312
30,249
33,770
36,602
39,012
41,131
43,036
44,775
46,380
47,876
49,279
50,603
51,858
53,054
54,196
55,291
56,343
57,357
58,335
59,281
60,197
61,086
61,950
62,790
63,608
64,405
65,183
65,943
66,686
67,413
68,125
68,882
69,505
70,176
70,834
71,480
72,114
72,738
73,352
73,955
74,549
75,134
75,711
76,278
76,838
77,389
77,933
78,470
79,000
79,523

19 / 40

e
33,447
37,846
40,983
43,506
45,654
47,543
49,240
50,789
52,220
53,553
54,803
55,983
57,102
58,167
59,185
60,160
61,098
62,001
62,873
63,716
64,532
65,324
66,094
66,842
67,571
68,282
68,975
69,653
70,315
70,962
71,596
72,218
72,827
73,424
74,010
74,586
75,151
75,707
76,254
76,792
77,321
77,843
78,356
78,862
79,360
79,852
80,337
80,815
81,287
81,753

f
45,717
49,305
51,864
53,922
55,674
57,214
58,599
59,862
61,029
62,116
63,136
64,098
65,011
65,880
66,710
67,506
68,270
69,007
69,718
70,405
71,071
71,117
72,345
72,956
73,550
74,130
74,695
75,248
75,788
76,316
76,833
77,340
77,837
78,324
78,802
79,271
79,733
80,186
80,632
81,071
81,503
81,928
82,346
82,759
83,166
83,567
83,962
84,352
84,737
85,117

g
61,482
64,028
65,844
67,304
68,547
69,640
70,622
71,519
72,347
73,118
73,842
74,525
75,172
75,789
76,378
76,943
77,485
78,008
78,512
79,000
79,473
79,931
80,377
80,810
81,232
81,643
82,044
82,436
82,819
83,194
83,561
83,921
84,273
84,619
84,958
85,291
85,619
85,941
86,257
86,568
86,875
87,176
87,473
87,766
88,055
88,339
88,620
88,897
89,170
89,439

h
79,847
81,179
82,129
82,893
83,544
84,115
84,629
85,099
85,532
85,935
86,314
86,671
87,010
87,333
87,641
87,936
88,220
88,494
88,758
89,013
89,260
89,500
89,733
89,960
90,180
90,395
90,605
90,811
91,011
91,207
91,399
91,587
91,772
91,953
92,130
92,304
92,476
92,644
92,810
92,972
93,133
93,291
93,446
93,599
93,750
93,899
94,046
94,191
94,334
94,475

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 2,75
Edad en
% de Vida
051
052
053
054
055
056
057
058
059
060
061
062
063
064
065
066
067
068
069
070
071
072
073
074
075
076
077
078
079
080
081
082
083
084
085
086
087
088
089
090
091
092
093
094
095
096
097
098
099
100

ESTADO DE CONSERVACIN
a
78,282
78,837
79,385
79,926
80,461
80,990
81,513
82,030
82,542
83,048
83,548
84,044
84,534
85,020
85,500
85,976
86,448
86,915
87,378
87,836
88,290
88,740
89,187
89,629
90,067
90,502
90,933
91,361
91,785
92,206
92,624
93,038
93,449
93,857
94,261
94,663
95,062
95,458
95,851
96,241
96,629
97,013
97,396
97,775
98,152
98,527
98,899
99,268
99,635
100,000

b
78,289
78,843
79,391
79,933
80,467
80,996
81,519
82,036
82,547
83,053
83,554
84,049
84,539
85,025
85,505
85,981
86,452
86,919
87,382
87,840
88,294
88,744
89,190
89,632
90,071
90,505
90,936
91,364
91,788
92,209
92,626
93,040
93,451
93,859
94,263
94,665
95,064
95,459
95,852
96,242
96,630
97,014
97,396
97,776
98,153
98,527
98,899
99,268
99,635
100,000

c
78,829
79,370
79,904
80,432
80,954
81,469
81,979
82,483
82,982
83,475
83,963
84,446
84,924
85,397
85,866
86,330
86,789
87,245
87,696
88,142
88,585
89,024
89,459
89,890
90,318
90,742
91,162
91,579
91,992
92,403
92,810
93,213
93,614
94,011
94,406
94,798
95,186
95,572
95,955
96,336
96,714
97,089
97,461
97,831
98,199
98,564
98,926
99,286
99,644
100,000

d
80,039
80,549
81,052
81,550
82,042
82,528
83,009
83,484
83,954
84,419
84,879
85,335
85,785
86,232
86,673
87,111
87,544
87,973
88,399
88,820
89,237
89,651
90,061
90,468
90,871
91,271
91,667
92,060
92,450
92,837
93,220
93,601
93,979
94,354
94,726
95,095
95,461
95,825
96,187
96,545
96,901
97,255
97,606
97,955
98,302
98,646
98,988
99,327
99,665
100,000

20 / 40

e
82,213
82,667
83,116
83,559
83,998
84,431
84,859
85,283
85,702
86,116
86,526
86,932
87,334
87,731
88,125
88,515
88,901
89,283
89,662
90,038
90,410
90,778
91,144
91,506
91,865
92,221
92,575
92,925
93,272
93,617
93,959
94,298
94,635
94,969
95,300
95,629
95,956
96,280
96,602
96,922
97,239
97,554
97,867
98,178
98,487
98,793
99,098
99,401
99,701
100,000

f
85,492
85,863
86,229
86,591
86,948
87,301
87,651
87,996
88,338
88,676
89,010
89,341
89,669
89,993
90,314
90,632
90,947
91,259
91,568
91,874
92,178
92,479
92,777
93,072
93,365
93,656
93,944
94,229
94,513
94,794
95,073
95,349
95,624
95,896
96,167
96,435
96,701
96,966
97,228
97,489
97,748
98,005
98,260
98,514
98,766
99,016
99,264
99,511
99,756
100,000

g
89,706
89,969
90,228
90,485
90,739
90,989
91,237
91,482
91,725
91,965
92,202
92,437
92,669
92,899
93,127
93,353
93,576
93,798
94,017
94,234
94,450
94,663
94,874
95,084
95,292
95,498
95,702
95,905
96,106
96,306
96,504
96,700
96,895
97,088
97,280
97,470
97,659
97,847
98,033
98,218
98,402
98,584
98,766
98,945
99,124
99,302
99,478
99,653
99,827
100,000

h
94,614
94,752
94,887
95,022
95,154
95,286
95,415
95,543
95,670
95,796
95,920
96,043
96,165
96,285
96,404
96,522
96,639
96,755
96,870
96,983
97,096
97,208
97,318
97,428
97,537
97,645
97,752
97,858
97,963
98,067
98,171
98,273
98,375
98,476
98,577
98,676
98,775
98,874
98,971
99,068
99,164
99,259
99,354
99,448
99,542
99,635
99,727
99,818
99,910
100,000

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 3,00
Edad en
% de Vida
001
002
003
004
005
006
007
008
009
010
011
012
013
014
015
016
017
018
019
020
021
022
023
024
025
026
027
028
029
030
031
032
033
034
035
036
037
038
039
040
041
042
043
044
045
046
047
048
049
050

ESTADO DE CONSERVACIN
a
21,544
27,144
31,072
34,200
36,840
39,149
41,213
43,089
44,814
46,416
47,914
49,324
50,658
51,925
53,133
54,288
55,397
56,462
57,489
58,480
59,439
60,368
61,269
62,145
62,996
63,825
64,633
65,421
66,191
66,943
67,679
68,399
69,104
69,795
70,473
71,138
71,791
72,432
73,061
73,681
74,290
74,889
75,478
76,059
76,631
77,194
77,750
78,297
78,837
79,370

b
21,569
27,167
31,094
34,221
36,861
39,168
41,232
43,107
44,832
46,433
47,931
49,340
50,674
51,940
53,148
54,303
55,411
56,476
57,503
58,494
59,452
60,381
61,282
62,157
63,008
63,837
64,644
65,432
66,202
66,954
67,689
68,409
69,114
69,805
70,482
71,147
71,800
72,440
73,070
73,689
74,298
74,897
75,486
76,067
76,638
77,202
77,757
78,304
78,844
79,377

c
23,521
28,980
32,809
35,858
38,432
40,682
42,694
44,523
46,205
47,766
49,227
50,601
51,901
53,136
54,314
55,440
56,521
57,559
58,560
59,527
60,461
61,367
62,245
63,099
63,929
64,737
65,524
66,293
67,043
67,776
68,493
69,195
69,883
70,556
71,217
71,865
72,501
73,126
73,740
74,344
74,937
75,522
76,096
76,662
77,220
77,769
78,311
78,844
79,371
79,890

d
27,891
33,038
36,049
39,523
41,950
44,072
45,969
47,693
49,279
50,751
52,128
53,424
54,650
55,814
56,924
57,986
59,005
59,984
60,928
61,839
62,721
63,574
64,403
65,207
65,990
66,752
67,494
68,219
68,926
69,618
70,294
70,956
71,604
72,239
72,862
73,473
74,073
74,662
75,241
75,810
76,370
76,920
77,462
77,996
78,521
79,039
79,550
80,053
80,549
81,039

21 / 40

e
35,745
40,331
43,548
46,109
48,272
50,163
51,853
53,390
54,803
56,115
57,342
58,497
59,589
60,627
61,616
62,562
63,470
64,343
65,183
65,995
66,781
67,541
68,280
68,996
69,694
70,373
71,034
71,680
72,310
72,927
73,529
74,119
74,696
75,262
75,817
76,362
76,896
77,421
77,937
78,444
78,943
79,434
79,917
80,392
80,861
81,322
81,777
82,226
82,668
83,104

f
47,592
51,332
53,956
56,045
57,809
59,351
60,730
61,983
63,136
64,206
65,207
66,149
67,040
67,886
68,693
69,465
70,205
70,917
71,603
72,265
72,905
73,526
74,128
74,713
75,281
75,835
76,375
76,901
77,416
77,918
78,410
78,891
79,362
79,823
80,276
80,720
81,156
81,584
82,005
82,419
82,825
83,226
83,620
84,007
84,389
84,766
85,137
85,503
85,863
86,219

g
62,812
65,466
67,328
68,811
70,062
71,156
72,135
73,024
73,842
74,601
75,311
75,980
76,612
77,212
77,785
78,333
78,858
79,363
79,850
80,320
80,774
81,214
81,642
82,057
82,460
82,853
83,236
83,610
83,975
84,331
84,680
85,021
85,355
85,683
86,004
86,319
86,629
86,933
87,231
87,525
87,813
88,097
88,377
88,652
88,923
89,190
89,453
89,713
89,969
90,221

h
80,543
81,932
82,906
83,681
84,336
84,909
85,421
85,886
86,314
86,711
86,083
87,432
87,763
88,077
88,377
88,664
88,938
89,203
89,457
89,703
89,941
90,171
90,395
90,612
90,823
91,029
91,229
91,424
91,615
91,802
91,984
92,163
92,338
92,509
92,677
92,842
93,004
93,163
93,319
93,473
93,624
93,772
93,919
94,063
94,204
94,344
94,482
94,618
94,752
94,884

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 3,00
Edad en
% de Vida
051
052
053
054
055
056
057
058
059
060
061
062
063
064
065
066
067
068
069
070
071
072
073
074
075
076
077
078
079
080
081
082
083
084
085
086
087
088
089
090
091
092
093
094
095
096
097
098
099
100

ESTADO DE CONSERVACIN
a
79,896
80,415
80,927
81,433
81,932
82,426
82,913
83,396
83,872
84,343
84,809
85,270
85,726
86,177
86,624
87,066
87,503
87,937
88,366
88,790
89,211
89,628
90,041
90,450
90,856
91,258
91,657
92,052
92,443
92,832
93,217
93,599
93,978
94,354
94,727
95,097
95,464
95,828
96,190
96,549
96,905
97,259
97,610
97,959
98,350
98,648
98,990
99,329
99,666
100,000

b
79,902
80,421
80,933
81,438
81,938
82,431
82,919
83,401
83,877
84,348
84,814
85,275
85,731
86,182
86,628
87,070
87,507
87,940
88,369
88,794
89,215
89,631
90,044
90,453
90,859
91,261
91,659
92,054
92,446
92,834
93,219
93,601
93,980
94,356
94,729
95,098
95,465
95,830
96,191
96,550
96,906
97,260
97,611
97,959
98,305
98,649
98,990
99,329
99,666
100,000

c
80,402
80,908
81,407
81,900
82,387
82,869
83,344
83,814
84,278
84,738
85,192
85,641
86,086
86,526
86,961
87,392
87,818
88,241
88,659
89,073
89,483
89,889
90,292
90,691
91,086
91,478
91,867
92,252
92,634
93,012
93,388
93,760
94,130
94,496
94,686
95,220
95,578
95,934
96,286
96,636
96,983
97,328
97,670
98,010
98,347
98,683
98,990
99,329
99,666
100,000

d
81,522
81,999
82,470
82,935
83,394
83,874
84,296
84,739
85,177
85,610
86,038
86,462
86,881
87,296
87,706
88,112
88,514
88,913
89,307
89,697
90,084
90,467
90,847
91,223
91,596
91,965
92,332
92,695
93,055
93,412
93,766
94,117
94,465
94,811
95,153
95,494
95,831
96,166
96,498
96,828
97,156
97,481
97,803
98,124
98,442
98,758
99,072
99,383
99,693
100,000

22 / 40

e
83,535
83,959
84,379
84,793
85,202
85,607
86,006
86,401
86,791
87,177
87,559
87,936
88,310
88,679
89,045
89,407
89,765
90,120
90,471
90,819
91,164
91,505
91,844
92,179
92,511
92,840
93,167
93,490
93,811
94,129
94,445
94,758
95,068
95,376
95,681
95,984
95,285
96,583
96,880
97,174
97,465
97,755
98,043
98,328
98,612
98,893
99,173
99,450
99,726
100,000

f
86,570
86,917
87,259
87,597
87,931
88,260
88,586
88,908
89,227
89,541
89,853
90,160
90,465
90,766
91,065
91,360
91,652
91,942
92,228
92,512
92,793
93,072
93,347
93,621
93,892
94,160
94,427
94,690
94,952
95,212
95,469
95,724
95,977
96,228
96,478
96,725
96,970
97,213
97,455
97,695
97,933
98,169
98,403
98,636
98,868
99,097
99,325
99,552
99,777
100,000

g
90,471
90,716
90,959
91,199
91,436
91,670
91,901
92,129
92,355
92,579
92,800
93,018
93,234
93,448
93,660
93,869
94,077
94,282
94,485
94,687
94,886
95,084
95,279
95,473
95,666
95,856
96,045
96,232
96,418
96,602
96,785
96,966
97,146
97,324
97,501
97,676
97,850
98,023
98,194
98,364
98,533
98,701
98,867
99,032
99,196
99,359
99,521
99,682
99,841
100,000

h
95,014
95,143
95,270
95,395
95,519
95,642
95,763
95,882
96,000
96,117
96,233
96,347
96,460
96,572
96,683
96,792
96,901
97,008
97,115
97,220
97,324
97,428
97,530
97,632
97,732
97,832
97,931
98,029
98,126
98,222
98,318
98,413
98,507
98,600
98,692
98,784
98,875
98,965
99,055
99,144
99,232
99,320
99,407
99,494
99,580
99,665
99,749
99,834
99,917
1000,000

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 3,50
Edad en
% de Vida
001
002
003
004
005
006
007
008
009
010
011
012
013
014
015
016
017
018
019
020
021
022
023
024
025
026
027
028
029
030
031
032
033
034
035
036
037
038
039
040
041
042
043
044
045
046
047
048
049
050

ESTADO DE CONSERVACIN
a
26,827
32,702
36,719
39,865
42,489
44,761
46,777
48,596
50,259
51,795
53,225
54,564
55,827
57,021
58,156
59,239
60,274
61,266
62,220
63,139
64,025
64,881
65,711
66,515
67,295
68,053
68,791
69,510
70,210
70,893
71,561
72,213
72,851
73,475
74,086
74,684
75,271
75,847
76,412
76,967
77,512
78,047
78,574
79,091
79,601
80,102
80,596
81,082
81,561
82,034

b
26,850
32,724
36,739
39,884
42,507
44,779
46,794
48,612
50,275
51,810
53,240
54,579
55,841
57,035
58,170
59,252
60,286
61,279
62,232
63,150
64,036
64,893
65,722
66,525
67,305
68,064
68,801
69,519
70,220
70,903
71,570
72,222
72,859
73,483
74,094
74,692
75,279
75,855
76,420
76,974
77,519
78,054
78,580
79,098
79,607
80,609
80,602
81,088
81,567
82,039

c
28,671
34,398
38,314
41,380
43,938
46,153
48,118
49,891
51,512
53,010
54,403
55,709
56,940
58,104
59,211
60,266
61,275
62,242
63,172
64,067
64,931
65,766
66,575
67,359
68,119
68,858
68,578
70,278
70,961
71,627
72,277
72,913
73,535
74,143
74,739
75,322
75,894
76,456
77,006
77,547
78,078
78,600
79,114
79,618
80,115
80,604
81,085
81,559
82,026
82,486

d
32,747
38,147
41,839
44,730
47,142
49,230
51,082
52,754
54,283
55,695
57,009
58,240
29,400
60,498
61,542
62,536
63,488
64,400
65,276
66,121
66,935
67,723
68,485
69,224
69,941
70,638
71,316
71,976
72,620
73,248
73,861
74,461
75,047
75,620
76,182
76,732
77,272
77,801
78,320
78,830
79,331
79,823
80,307
80,783
81,251
81,712
82,166
82,613
83,053
83,487

23 / 40

e
40,071
44,883
48,173
50,749
52,899
54,759
56,410
57,900
59,262
60,520
61,691
62,788
63,822
64,800
65,730
66,617
67,464
68,277
69,058
69,810
70,536
71,238
71,917
72,576
73,215
73,836
74,440
75,028
75,602
76,162
76,708
77,242
77,765
78,276
78,776
79,266
79,747
80,219
80,681
81,136
81,582
82,021
82,452
82,876
83,293
83,704
84,108
84,506
84,899
85,285

f
51,120
55,045
57,728
59,830
61,583
63,100
64,447
65,662
66,773
77,799
78,754
69,649
70,492
71,290
72,048
72,771
73,463
74,126
74,763
75,377
75,969
76,541
77,095
77,632
78,153
78,660
79,152
79,632
80,100
80,557
81,003
81,438
81,864
82,281
82,689
83,089
83,481
83,866
84,243
84,614
84,978
85,335
85,687
86,033
86,373
86,708
87,038
87,363
87,683
87,988

g
65,316
68,101
70,005
71,496
72,740
73,817
74,772
75,634
76,423
77,151
77,828
78,463
79,062
79,628
80,166
80,679
81,170
81,640
82,092
82,528
82,948
83,354
83,747
84,128
84,498
84,857
85,207
85,548
85,880
86,203
86,520
86,829
87,731
87,427
87,717
88,000
88,279
88,551
88,819
89,082
89,341
89,594
89,844
90,089
90,331
90,568
90,803
91,033
91,260
91,484

h
81,853
83,310
84,306
85,086
85,737
86,301
86,801
87,252
87,664
88,045
88,400
88,732
89,045
89,341
89,623
89,891
90,148
90,394
90,631
90,858
91,078
91,291
91,496
91,696
91,889
92,077
92,260
92,438
92,612
92,782
92,947
93,109
93,267
93,422
93,573
93,722
93,867
94,010
94,150
94,288
94,423
94,556
94,856
94,815
94,941
95,607
95,188
95,308
95,427
95,544

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 3,50
Edad en
% de Vida
051
052
053
054
055
056
057
058
059
060
061
062
063
064
065
066
067
068
069
070
071
072
073
074
075
076
077
078
079
080
081
082
083
084
085
086
087
088
089
090
091
092
093
094
095
096
097
098
099
100

ESTADO DE CONSERVACIN
a
82,499
82,958
83,411
83,857
84,298
84,733
85,163
85,587
86,006
86,420
86,829
87,234
87,633
88,028
88,419
88,806
89,188
89,566
89,941
90,311
90,678
91,041
91,401
91,757
92,109
92,458
92,804
93,147
93,487
93,823
94,157
94,488
94,816
95,141
95,463
95,782
96,099
96,414
96,725
97,035
97,341
97,646
97,948
98,248
98,545
98,840
99,134
99,424
99,713
100,000

b
82,505
82,963
83,416
86,863
84,303
84,738
85,168
85,592
86,011
86,424
86,833
87,238
87,637
88,032
88,423
88,809
89,192
89,570
89,944
90,314
90,681
91,044
91,403
91,759
92,112
92,461
92,807
93,149
93,389
93,825
94,159
94,489
94,817
95,142
95,464
95,784
96,100
96,415
96,726
97,036
97,342
97,647
97,949
98,248
98,546
98,841
99,134
99,425
99,713
100,000

c
82,940
93,387
83,829
84,264
84,694
85,118
85,537
85,950
86,359
86,762
87,161
87,555
87,945
88,330
88,711
89,088
89,461
89,829
90,194
90,555
90,913
91,267
91,617
91,964
92,308
92,649
92,986
93,320
93,651
93,979
94,304
94,000
94,627
95,263
95,577
95,889
96,198
96,504
96,808
97,109
97,408
97,705
98,000
98,292
98,582
98,870
99,155
99,439
99,720
100,000

d
83,915
84,337
84,753
85,163
85,568
85,968
86,363
86,753
87,138
87,519
87,895
88,266
88,634
88,997
89,356
89,711
90,063
90,411
90,755
91,095
91,432
91,766
92,096
92,424
92,748
93,069
93,387
93,702
94,014
94,323
94,630
94,934
95,235
95,534
95,830
96,124
96,415
96,704
96,990
97,274
97,556
97,836
98,114
98,389
98,663
98,934
99,204
99,471
99,736
100,000

24 / 40

e
85,667
86,043
86,413
86,779
87,140
87,497
87,848
88,196
88,539
88,878
89,213
89,544
89,872
90,195
90,515
90,832
91,145
91,455
91,762
92,065
92,365
92,663
92,957
93,249
93,537
93,820
94,107
94,388
94,666
94,941
95,215
95,485
95,754
96,020
96,284
96,546
96,805
97,063
97,318
97,571
97,823
98,072
98,319
98,565
98,808
99,050
99,290
99,529
99,765
100,000

f
88,309
88,616
88,918
89,217
89,511
89,802
90,089
90,372
90,652
90,929
91,202
91,472
91,739
92,003
92,264
92,522
92,778
93,030
93,280
93,528
93,773
94,016
94,256
94,493
94,729
94,962
95,193
95,422
95,649
95,874
96,097
96,318
96,537
96,754
96,969
97,183
97,394
97,604
97,812
98,019
98,224
98,427
98,629
98,829
99,028
99,225
99,421
99,616
99,808
100,000

g
91,705
91,922
92,137
92,348
92,557
92,764
92,967
93,168
93,367
93,563
93,757
93,949
94,138
94,325
94,511
94,694
94,875
95,055
95,232
95,408
95,581
95,754
95,924
96,093
96,260
96,425
96,589
96,752
96,913
97,072
97,230
97,387
97,543
97,697
97,849
98,001
98,151
98,300
98,448
98,594
98,740
98,884
99,027
99,169
99,310
99,450
99,589
99,727
99,864
100,000

h
95,660
95,774
95,886
95,997
96,106
96,214
96,320
96,426
96,530
96,632
96,734
96,834
96,933
97,031
97,128
97,224
97,319
97,412
97,505
97,597
97,688
97,778
97,867
97,956
98,043
98,130
98,216
98,301
98,385
98,468
98,551
98,633
98,714
98,795
98,875
98,954
99,033
99,111
99,188
99,265
99,341
99,416
99,491
99,565
99,639
99,712
99,785
99,857
99,929
100,000

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 4,00
Edad en
% de Vida
001
002
003
004
005
006
007
008
009
010
011
012
013
014
015
016
017
018
019
020
021
022
023
024
025
026
027
028
029
030
031
032
033
034
035
036
037
038
039
040
041
042
043
044
045
046
047
048
049
050

ESTADO DE CONSERVACIN
a
31,623
37,606
41,618
44,721
47,287
49,492
51,437
53,183
54,772
56,234
57,590
58,857
60,046
61,169
62,233
63,246
64,211
65,136
66,022
66,874
67,695
68,487
69,252
69,993
70,711
71,407
72,084
72,743
73,384
74,008
74,617
75,212
75,793
76,361
76,916
77,460
77,992
78,514
79,025
79,527
80,020
80,503
80,978
81,445
81,904
82,355
82,799
83,236
83,666
84,090

b
31,645
37,626
41,637
44,739
47,304
49,508
51,452
53,198
54,787
56,248
57,604
58,870
60,059
61,182
62,245
63,257
64,223
65,147
66,033
66,885
67,705
68,497
69,262
70,002
70,720
71,417
72,093
72,751
73,392
74,017
74,626
75,220
75,801
76,368
76,923
77,467
77,999
78,521
79,032
79,534
80,026
80,509
80,984
81,451
81,909
82,361
82,804
83,241
83,671
84,095

c
33,346
39,178
43,089
46,114
48,615
50,765
52,661
54,363
55,912
57,337
58,659
59,893
61,053
62,148
63,185
64,172
65,113
66,014
66,878
67,709
68,509
69,281
70,027
70,749
71,449
72,128
72,788
73,430
74,054
74,663
75,257
75,837
76,403
76,956
77,498
78,028
78,547
79,055
79,554
80,043
80,523
80,994
81,457
81,912
82,360
82,800
83,232
83,658
84,078
84,491

d
37,154
42,654
46,341
49,193
51,552
53,578
55,366
56,970
58,431
59,775
61,021
62,185
63,279
64,311
65,289
66,219
67,107
67,956
68,771
69,554
70,308
71,036
71,739
72,420
73,080
73,721
74,343
74,948
75,537
76,111
76,671
77,217
77,751
78,273
78,784
79,283
79,773
80,252
80,722
81,183
81,636
82,080
82,517
82,946
83,368
83,782
84,190
84,592
84,987
85,377

25 / 40

e
43,999
48,899
52,185
54,727
56,828
58,634
60,227
61,657
62,958
64,156
65,266
66,304
67,278
68,197
69,069
69,898
70,689
71,446
72,172
72,870
73,542
74,191
74,817
75,424
76,012
76,583
77,137
77,676
78,201
78,713
79,212
79,699
80,174
80,639
81,094
81,539
81,976
82,403
82,822
83,233
83,636
84,032
84,421
84,803
85,179
85,549
85,912
86,270
86,622
86,969

f
54,324
58,321
61,001
63,074
64,788
66,261
67,560
68,726
69,788
70,764
71,670
72,516
73,311
74,061
74,772
75,448
76,093
76,711
77,303
77,872
78,420
78,949
79,460
79,955
80,435
80,900
81,352
81,792
82,220
82,638
83,044
83,442
83,830
84,209
84,580
84,943
85,299
85,647
85,989
86,324
86,653
86,976
87,293
87,605
87,912
88,213
88,510
88,802
89,089
89,372

g
67,589
70,425
72,327
73,798
75,014
76,059
76,981
77,809
78,562
79,255
79,898
80,498
81,062
81,594
82,099
82,578
83,036
83,474
83,894
84,298
84,687
85,063
85,425
85,777
86,117
86,447
86,768
87,080
87,384
87,680
87,969
88,251
88,526
88,795
89,058
89,316
89,568
89,816
90,058
90,296
90,529
90,758
90,984
91,205
91,422
91,636
91,847
92,054
92,258
92,458

h
83,092
84,526
85,521
86,291
86,927
87,474
87,956
88,389
88,784
89,146
89,482
89,796
90,091
90,370
90,634
90,885
91,124
91,354
91,573
91,785
91,988
92,185
92,374
92,558
92,736
92,909
93,077
93,240
93,399
93,554
93,705
93,853
93,997
94,137
94,275
94,410
94,542
94,671
94,798
94,923
95,045
95,165
95,283
95,398
95,512
95,624
95,734
95,842
95,942
96,054

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 4,00
Edad en
% de Vida
051
052
053
054
055
056
057
058
059
060
061
062
063
064
065
066
067
068
069
070
071
072
073
074
075
076
077
078
079
080
081
082
083
084
085
086
087
088
089
090
091
092
093
094
095
096
097
098
099
100

ESTADO DE CONSERVACIN
a
84,507
84,918
85,324
85,723
86,117
86,506
86,890
87,268
87,642
88,011
88,376
88,736
89,091
89,443
89,790
90,133
90,473
90,809
91,141
91,469
91,794
92,116
92,434
92,749
93,060
93,369
93,675
93,977
94,277
94,574
94,868
95,160
95,449
95,735
96,018
96,300
96,578
96,855
97,129
97,400
97,670
97,937
98,202
98,465
98,726
98,985
99,241
99,496
99,749
100,000

b
84,512
84,923
85,328
85,728
86,122
86,510
86,894
87,272
87,646
88,015
88,379
88,739
89,095
89,446
89,793
90,137
90,476
90,812
91,144
91,472
91,797
92,118
92,436
92,751
93,063
93,371
93,677
93,979
94,279
94,576
94,870
95,161
95,450
95,736
96,020
96,301
96,579
96,856
97,130
97,401
97,671
97,938
98,203
98,466
98,726
98,985
99,242
99,496
99,749
100,000

c
84,897
85,298
85,693
86,083
86,467
86,846
87,220
87,589
87,954
88,313
88,669
89,019
89,366
89,709
90,047
90,382
90,713
91,040
91,364
91,684
92,001
92,314
92,624
92,931
93,235
93,536
93,834
94,129
94,421
94,711
94,998
95,282
95,563
95,842
96,119
96,393
96,665
96,934
97,201
97,466
97,729
97,989
98,247
98,504
98,758
99,010
99,261
99,509
99,755
100,000

d
85,760
86,138
86,511
86,878
87,240
87,598
87,950
88,298
88,642
88,981
89,316
89,647
89,974
90,297
90,616
90,932
91,244
91,552
91,857
92,159
92,458
92,753
93,046
93,335
93,622
93,906
94,186
94,465
94,740
95,013
95,283
95,551
95,817
96,080
96,341
96,599
96,855
97,109
97,361
97,611
97,858
98,104
98,348
98,589
98,829
99,067
99,303
99,537
99,769
100,000

26 / 40

e
87,311
87,648
87,980
88,307
88,630
88,949
89,263
89,573
89,879
90,181
90,480
90,774
91,066
91,354
91,638
91,919
92,197
92,472
92,744
93,013
93,279
93,543
93,803
94,061
94,317
94,569
94,820
95,068
95,313
95,556
95,797
96,036
96,272
96,507
96,739
96,969
97,198
97,424
97,648
97,871
98,092
98,310
98,528
98,743
98,956
99,168
99,379
99,587
99,794
100,000

f
89,651
89,925
90,196
90,463
90,726
90,986
91,242
91,495
91,745
91,991
92,235
92,475
92,713
92,948
93,180
93,409
93,636
93,860
94,082
94,301
94,518
94,733
94,946
95,156
95,364
95,571
95,775
95,977
96,177
96,376
96,572
96,767
96,960
97,151
97,340
97,528
97,714
97,899
98,082
98,263
98,443
98,622
98,799
98,975
99,149
99,322
99,493
99,663
99,832
100,000

g
92,656
92,851
93,043
93,233
93,420
93,604
93,786
93,965
94,142
94,317
94,490
94,661
94,829
94,996
95,160
95,323
95,484
95,643
95,801
95,956
96,110
96,263
96,414
96,563
96,711
96,857
97,002
97,145
97,287
97,428
97,568
97,706
97,843
97,978
98,113
98,246
98,378
98,509
98,639
98,768
98,895
99,022
99,148
99,272
99,396
99,519
99,640
99,761
99,881
100,000

h
96,158
96,260
96,360
96,459
96,557
96,654
96,749
96,843
96,935
97,027
97,117
97,206
97,295
97,382
97,468
97,553
97,637
97,721
97,803
97,884
97,965
98,045
98,124
98,202
98,279
98,356
98,431
98,506
98,581
98,654
98,727
98,800
98,871
98,942
99,013
99,082
99,151
99,220
99,288
99,355
99,422
99,488
99,554
99,619
99,684
99,748
99,812
99,875
99,938
100,000

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 4,50
Edad en
% de Vida
001
002
003
004
005
006
007
008
009
010
011
012
013
014
015
016
017
018
019
020
021
022
023
024
025
026
027
028
029
030
031
032
033
034
035
036
037
038
039
040
041
042
043
044
045
046
047
048
049
050

ESTADO DE CONSERVACIN
a
35,938
41,923
45,876
48,904
51,390
53,515
55,380
57,048
58,561
59,948
61,232
62,427
63,548
64,603
65,601
66,548
67,451
68,313
69,139
69,932
70,694
71,429
72,138
72,823
73,487
74,130
74,754
75,361
75,951
76,525
77,085
77,631
78,163
78,684
79,192
79,689
80,176
80,653
81,120
81,577
82,026
82,467
82,899
83,323
83,741
84,151
84,554
84,950
85,340
85,724

b
35,959
41,941
45,893
48,921
51,406
53,530
55,395
57,062
58,574
59,961
61,244
62,439
63,559
64,614
65,612
66,559
67,461
68,323
69,149
69,941
70,703
71,438
72,147
72,832
73,495
74,138
74,762
75,369
75,956
76,533
77,092
77,638
78,170
78,690
79,199
79,696
80,182
80,659
81,126
81,583
82,032
82,472
82,904
83,329
83,746
84,159
84,559
84,955
85,345
85,729

c
37,552
43,386
47,240
50,192
52,615
54,687
56,505
58,131
59,605
60,958
62,209
63,674
64,466
65,495
66,468
67,391
68,271
69,112
69,917
70,689
71,432
72,149
72,840
73,508
74,155
74,782
75,391
75,982
76,557
77,117
77,662
78,194
78,714
79,221
79,716
80,201
80,676
81,140
81,595
82,041
82,479
82,908
83,330
83,744
84,150
84,550
84,943
85,330
85,710
86,084

d
41,121
46,621
50,254
53,038
55,323
57,276
58,990
60,523
61,914
63,189
64,368
65,467
66,497
67,466
68,384
69,255
70,084
70,877
71,636
72,364
73,065
73,740
74,392
75,022
75,632
76,223
76,797
77,354
77,896
78,424
78,939
79,440
79,930
80,408
80,875
81,333
81,780
82,218
82,647
83,068
83,480
83,885
84,282
84,673
85,056
85,433
85,803
86,168
86,526
86,879

27 / 40

e
47,533
52,435
55,672
58,153
60,189
61,929
63,456
64,823
66,062
67,198
68,249
69,228
70,145
71,010
71,827
72,603
73,342
74,049
74,725
75,374
75,998
76,600
77,181
77,742
78,286
78,812
79,324
79,821
80,304
80,774
81,233
81,680
82,116
82,542
82,958
83,366
83,764
84,155
84,537
84,912
85,279
85,640
85,994
86,342
86,684
87,019
87,350
87,674
87,994
88,308

f
57,207
61,204
63,845
65,868
67,529
68,948
70,194
71,308
72,319
73,246
74,103
74,901
75,650
76,355
77,021
77,654
78,257
78,833
79,385
79,914
80,424
80,914
81,388
81,846
82,289
82,719
83,136
83,541
83,935
84,319
84,693
85,057
85,413
85,761
86,100
86,433
86,758
87,076
87,388
87,694
87,993
88,288
88,576
88,860
89,139
89,413
89,682
89,947
90,207
90,464

g
69,635
72,471
74,345
75,781
76,959
77,966
78,850
79,641
80,358
81,016
81,624
82,190
82,722
83,222
83,695
84,144
84,572
84,980
85,372
85,748
86,109
86,457
86,793
87,118
87,433
87,738
88,034
88,321
88,601
88,873
89,138
89,397
89,649
89,896
90,137
90,373
90,603
90,829
91,051
91,268
91,480
91,689
91,894
92,095
92,293
92,487
92,678
92,866
93,051
93,233

h
84,113
85,597
86,577
87,328
87,945
88,472
88,934
89,348
89,723
90,067
90,385
90,682
90,960
91,221
91,469
91,704
91,928
92,142
92,346
92,543
92,732
92,914
93,090
93,260
93,425
93,584
93,739
93,890
94,036
94,178
94,317
94,452
94,585
94,714
94,840
94,963
95,084
95,202
95,318
95,431
95,542
95,652
95,759
95,864
95,968
96,069
96,169
96,268
96,364
96,460

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 4,50
Edad en
% de Vida
051
052
053
054
055
056
057
058
059
060
061
062
063
064
065
066
067
068
069
070
071
072
073
074
075
076
077
078
079
080
081
082
083
084
085
086
087
088
089
090
091
092
093
094
095
096
097
098
099
100

ESTADO DE CONSERVACIN
a
86,102
86,475
86,842
87,203
87,559
87,911
88,257
88,599
88,936
89,269
89,597
89,922
90,242
90,558
90,871
91,180
91,485
91,787
92,085
92,380
92,672
92,960
93,245
93,528
93,807
94,084
94,357
94,628
94,897
95,162
95,425
95,686
95,944
96,200
96,453
96,704
96,953
97,199
97,444
97,686
97,926
98,164
98,400
98,634
98,867
99,097
99,325
99,552
99,777
100,000

b
86,107
86,479
86,846
87,207
87,563
87,915
88,261
88,603
88,940
89,272
89,601
89,925
90,245
90,561
90,874
91,183
91,488
91,789
92,087
92,382
92,674
92,962
93,248
93,530
93,809
94,086
94,359
94,630
94,898
95,164
95,427
95,687
95,945
96,201
96,454
96,705
96,954
97,200
97,444
97,687
97,927
98,165
98,401
98,635
98,867
99,097
99,326
99,552
99,777
100,000

c
86,453
86,816
87,173
87,526
87,873
88,215
88,553
88,886
89,215
89,539
89,960
90,176
90,488
90,796
91,101
91,402
91,700
91,994
92,284
92,572
92,856
93,137
93,416
93,691
93,963
94,233
94,500
94,764
95,025
95,284
95,541
95,795
96,046
96,295
96,542
96,787
97,029
97,270
97,508
97,744
97,978
98,210
98,441
98,669
98,895
99,120
99,342
99,563
99,783
100,000

d
87,227
87,569
87,906
88,238
88,566
88,889
89,207
89,521
89,831
90,137
90,439
90,737
91,031
91,322
91,610
91,893
92,174
92,451
92,725
92,996
93,264
93,530
93,792
94,051
94,308
94,562
94,814
95,063
95,309
95,554
95,795
96,035
96,272
96,507
96,740
96,971
97,199
97,426
97,650
97,873
98,094
98,313
98,530
98,745
98,958
99,170
99,380
99,588
99,795
100,000

28 / 40

e
88,618
88,923
89,223
89,519
89,811
90,099
90,383
90,663
90,939
91,211
91,480
91,746
92,008
92,267
92,523
92,776
93,026
93,273
93,518
93,759
93,998
94,234
94,468
94,699
94,928
95,155
95,379
95,601
95,820
96,038
96,253
96,467
96,678
96,887
97,095
97,301
97,504
97,706
97,906
98,105
98,301
98,496
98,690
98,882
99,072
99,260
99,448
99,633
99,817
100,000

f
90,716
90,965
91,210
91,452
91,690
91,924
92,156
92,384
92,609
92,832
93,051
93,268
93,482
93,693
93,902
94,108
94,312
94,514
94,713
94,910
95,105
95,297
95,488
95,677
95,863
96,048
96,231
96,412
96,591
96,768
96,944
97,118
97,291
97,461
97,631
97,798
97,964
98,129
98,292
98,454
98,615
98,774
98,931
99,088
99,243
99,397
99,549
99,701
99,851
100,000

g
93,413
93,589
93,763
93,934
94,103
94,270
94,434
94,596
94,756
94,913
95,069
95,223
95,375
95,525
95,673
95,819
95,964
96,107
96,248
96,388
96,526
96,663
96,798
96,932
97,065
97,196
97,325
97,454
97,581
97,707
97,832
97,955
98,077
98,199
98,319
98,438
98,556
98,672
98,788
98,903
99,017
99,130
99,242
99,353
99,463
99,572
99,680
99,788
99,894
100,000

h
96,553
96,646
96,737
96,826
96,915
97,002
97,088
97,173
97,256
97,339
97,420
97,501
97,580
97,658
97,736
97,813
97,888
97,963
98,037
98,110
98,183
98,254
98,325
98,395
98,464
98,533
98,601
98,668
98,734
98,800
98,865
98,930
98,994
99,057
99,120
99,183
99,244
99,305
99,366
99,426
99,486
99,545
99,603
99,661
99,719
99,776
99,833
99,889
99,945
100,000

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 5,00
Edad en
% de Vida
001
002
003
004
005
006
007
008
009
010
011
012
013
014
015
016
017
018
019
020
021
022
023
024
025
026
027
028
029
030
031
032
033
034
035
036
037
038
039
040
041
042
043
044
045
046
047
048
049
050

ESTADO DE CONSERVACIN
a
39,811
45,731
49,593
52,531
54,928
56,968
58,752
60,342
61,780
63,096
64,310
65,439
66,495
67,488
68,426
69,314
70,160
70,967
71,738
72,478
73,189
73,873
74,532
75,170
75,786
76,383
76,961
77,523
78,069
78,600
79,117
79,621
80,113
80,593
81,061
81,519
81,967
82,406
82,835
83,255
83,667
84,072
84,468
84,858
85,240
85,615
85,984
86,347
86,704
87,055

b
39,830
45,748
49,610
52,547
54,942
56,982
58,765
60,354
61,792
63,108
64,321
65,450
66,506
67,498
68,436
69,324
70,170
70,976
71,747
72,487
73,197
73,881
74,541
75,178
75,794
76,390
76,969
77,530
78,076
78,607
79,124
79,628
80,119
80,599
81,067
81,525
81,973
82,411
82,840
83,261
86,673
84,077
84,473
84,862
85,245
85,620
85,989
86,352
86,708
87,059

c
41,327
47,098
50,864
53,727
56,064
58,052
59,791
61,341
62,743
64,026
65,209
66,310
67,339
68,307
69,221
70,088
70,912
71,698
72,450
73,172
73,864
74,531
75,174
75,795
76,392
76,978
77,542
78,090
78,622
79,140
79,644
80,135
80,614
81,082
81,539
81,985
82,422
82,849
83,267
83,677
84,079
84,473
84,860
85,239
85,612
85,978
86,338
86,691
87,039
87,381

d
44,680
50,121
53,671
56,371
58,574
60,449
62,089
63,550
64,872
66,081
67,197
68,235
69,206
70,118
70,980
71,797
72,574
73,315
74,025
74,704
75,358
75,986
76,593
77,178
77,745
78,293
78,825
79,342
79,843
80,332
80,807
81,270
81,722
82,163
82,593
83,014
83,426
83,829
84,223
84,610
84,989
85,360
85,725
86,083
86,434
86,779
87,118
87,452
87,780
88,102

29 / 40

e
50,705
55,553
58,717
61,123
63,086
64,757
66,218
67,520
68,698
69,775
70,770
71,694
72,559
73,373
74,141
74,869
75,561
76,222
76,854
77,459
78,042
78,602
79,142
79,664
80,169
80,657
81,131
81,591
82,039
82,474
82,897
83,310
83,713
84,105
84,489
84,864
85,231
85,590
85,942
86,286
86,624
86,955
87,280
87,598
87,911
88,219
88,521
88,818
89,111
89,398

f
59,794
63,748
66,328
68,290
69,892
71,255
72,446
73,508
74,469
75,348
76,159
76,913
77,619
78,282
78,908
79,502
80,067
80,606
81,121
81,615
82,090
82,547
82,988
83,413
83,825
84,224
84,610
84,985
85,350
85,705
86,050
86,387
86,715
87,036
87,349
87,655
87,954
88,247
88,534
88,815
89,090
89,360
89,625
89,885
90,140
90,391
90,638
90,880
91,118
91,353

g
71,470
74,276
76,107
77,499
78,636
79,603
80,448
81,202
81,884
82,500
83,083
83,618
84,119
84,589
85,034
85,455
85,856
86,238
86,604
86,955
86,291
87,616
87,928
88,230
88,522
88,805
89,080
89,346
89,605
89,857
90,102
90,341
90,754
90,801
91,023
91,240
91,452
91,660
91,864
92,063
92,258
92,450
92,638
92,822
93,004
93,182
93,357
93,529
93,698
93,864

h
85,073
86,541
87,499
88,228
88,822
89,328
89,770
90,165
90,521
90,848
91,149
91,429
91,691
91,937
92,170
92,390
92,600
92,800
92,991
93,175
93,351
93,520
93,684
93,842
93,995
94,143
94,286
94,426
94,561
94,693
94,821
94,946
95,068
95,187
95,303
95,417
95,528
95,637
95,743
95,847
95,950
96,050
96,148
96,245
96,339
96,433
96,524
96,614
96,703
96,790

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 5,00
Edad en
% de Vida
051
052
053
054
055
056
057
058
059
060
061
062
063
064
065
066
067
068
069
070
071
072
073
074
075
076
077
078
079
080
081
082
083
084
085
086
087
088
089
090
091
092
093
094
095
096
097
098
099
100

ESTADO DE CONSERVACIN
a
87,401
87,741
88,076
88,405
88,730
89,051
89,367
89,678
89,985
90,288
90,587
90,882
91,173
91,461
91,745
92,026
92,303
92,577
92,847
93,115
93,380
93,641
93,900
94,156
94,409
94,659
94,907
95,152
95,395
95,635
95,873
96,109
96,342
96,573
96,802
97,029
97,253
97,476
97,696
97,915
98,131
98,346
98,559
98,770
98,979
99,187
99,393
99,593
99,799
100,000

b
87,405
87,745
88,079
88,409
88,734
89,054
89,370
89,681
89,988
90,291
90,590
90,885
91,176
91,464
91,748
92,028
92,305
92,579
92,850
93,117
93,382
93,643
93,902
94,158
94,411
94,661
94,909
95,154
95,396
95,637
95,874
96,110
96,343
96,574
96,803
97,030
97,254
97,477
97,697
97,916
98,132
98,347
98,560
98,771
98,980
99,187
99,393
99,597
99,799
100,000

c
87,718
88,050
88,376
88,698
89,014
89,327
89,635
89,938
90,237
90,533
90,824
91,112
91,396
91,676
91,953
92,227
92,497
92,764
93,028
93,288
93,546
93,801
94,054
94,303
94,550
94,794
95,035
95,274
95,511
95,745
95,977
96,207
96,434
96,659
96,882
97,103
97,322
97,539
97,754
97,967
98,179
98,388
98,595
98,801
99,005
99,207
99,408
99,607
99,804
100,000

d
88,420
88,732
89,040
89,343
89,642
89,937
90,227
90,513
90,195
91,074
91,349
91,620
91,887
92,152
92,413
92,671
92,926
93,177
93,426
93,672
93,915
94,156
94,393
94,628
94,861
95,091
95,319
95,544
95,768
95,988
96,207
96,424
96,638
96,850
97,061
97,269
97,475
97,680
97,883
98,084
98,283
98,480
98,676
98,870
99,062
99,253
99,442
99,629
99,815
100,000

30 / 40

e
89,681
89,960
90,234
90,504
90,770
91,033
91,291
91,546
91,798
92,046
92,291
92,532
92,771
93,007
93,239
93,469
93,696
93,920
94,142
94,361
94,578
94,792
95,004
95,213
95,421
95,626
95,829
96,030
96,228
96,425
96,620
96,813
97,004
97,193
97,381
97,566
97,750
97,933
98,113
98,292
98,470
98,646
98,820
98,993
99,164
99,334
99,503
99,670
99,836
100,000

f
91,584
91,811
92,034
92,255
92,472
92,686
92,897
93,105
93,310
93,512
93,712
93,909
94,104
94,296
94,486
94,673
94,854
95,041
95,222
95,401
95,578
95,752
95,925
96,096
96,265
96,432
96,598
96,762
96,924
97,084
97,243
97,401
97,556
97,711
97,864
98,015
98,165
98,314
98,461
98,607
98,752
98,895
99,037
99,178
99,318
99,457
99,594
99,731
99,866
100,000

g
94,028
94,189
94,348
94,503
94,658
94,810
94,960
95,107
95,253
95,397
95,538
95,678
95,816
95,953
96,087
96,220
96,352
96,481
96,610
96,737
96,862
96,986
97,108
97,230
97,350
97,468
97,586
97,702
97,817
97,931
98,044
98,156
98,266
98,376
98,484
98,592
98,698
98,804
98,908
99,012
99,114
99,216
99,317
99,417
99,516
99,615
99,712
99,809
99,905
100,000

h
96,875
96,960
97,043
97,125
97,205
97,285
97,363
97,440
97,516
97,591
97,666
97,739
97,811
97,882
97,953
98,022
98,091
98,159
98,226
98,293
98,358
98,423
98,487
98,551
98,613
98,675
98,737
98,798
98,858
98,918
98,977
99,035
99,093
99,150
99,207
99,263
99,319
99,374
99,429
99,483
99,537
99,590
99,643
99,695
99,747
99,798
99,849
99,900
99,950
100,000

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 6,00
Edad en
% de Vida
001
002
003
004
005
006
007
008
009
010
011
012
013
014
015
016
017
018
019
020
021
022
023
024
025
026
027
028
029
030
031
032
033
034
035
036
037
038
039
040
041
042
043
044
045
046
047
048
049
050

ESTADO DE CONSERVACIN
a
46,416
52,100
55,743
58,480
60,696
62,569
64,197
65,642
66,943
68,129
69,220
70,231
71,174
72,059
72,892
73,681
74,429
75,141
75,821
76,472
77,097
77,697
78,275
78,832
79,370
79,891
80,395
80,883
81,358
81,819
82,267
82,704
83,129
83,544
83,948
84,343
84,729
85,107
85,476
85,837
86,191
86,532
86,838
87,212
87,539
87,860
88,866
88,846
88,790
89,090

b
46,433
52,115
55,757
58,494
60,709
62,581
64,209
65,653
66,954
68,139
69,230
70,241
71,184
72,068
72,901
73,689
74,437
75,149
75,829
76,480
77,104
77,704
78,282
78,839
79,377
79,897
80,401
80,890
81,364
81,825
82,228
82,709
83,134
83,549
83,953
84,348
84,734
85,112
85,481
85,842
86,196
86,543
86,883
87,216
87,543
87,864
88,180
88,849
88,794
89,093

c
47,766
53,307
56,858
59,527
61,687
63,512
65,099
66,508
67,776
68,932
69,996
70,981
71,901
72,763
73,575
74,344
75,073
75,768
76,431
77,065
77,674
78,259
78,822
79,365
79,890
80,397
80,889
81,365
81,828
82,277
82,714
83,140
83,554
83,958
84,353
84,738
85,114
85,482
85,842
86,194
86,539
86,878
87,209
87,534
87,853
88,166
88,474
88,776
89,073
89,365

d
50,751
55,975
59,323
61,839
63,876
65,597
67,094
68,422
69,618
70,708
71,710
72,640
73,506
74,319
75,085
75,810
76,498
77,152
77,778
78,376
78,950
79,501
80,032
80,544
81,039
81,517
81,981
82,430
82,866
83,290
83,702
84,103
84,494
84,875
85,247
85,610
85,965
86,312
86,651
86,983
87,309
87,627
87,940
88,246
88,547
88,842
89,132
89,417
89,697
89,973

31 / 40

e
56,115
60,770
63,753
65,995
67,810
69,344
70,678
71,861
72,927
73,898
74,791
75,619
76,392
77,116
77,799
78,444
79,057
79,641
80,198
80,731
81,242
81,734
82,207
82,663
83,104
83,530
83,943
84,344
84,732
85,110
85,477
85,834
86,118
86,522
86,854
87,177
87,493
87,802
88,105
88,401
88,691
88,975
89,253
89,526
89,795
90,058
90,316
90,570
90,819
91,065

f
64,206
68,003
70,436
72,265
73,745
74,996
76,088
77,049
77,918
78,710
79,439
80,114
80,745
81,335
81,892
82,419
82,918
83,394
83,849
84,284
84,701
85,102
85,487
85,860
86,219
86,567
86,904
87,230
87,547
87,855
88,155
88,446
88,730
89,007
89,277
89,541
89,799
90,051
90,298
90,539
90,776
91,008
91,235
91,458
91,676
91,891
92,101
92,309
92,512
92,712

g
74,601
77,295
79,022
80,320
81,376
82,258
83,029
83,714
84,331
84,893
85,410
85,890
86,337
86,756
87,151
87,525
87,879
88,217
88,539
88,848
89,144
89,428
89,702
89,966
90,221
90,468
90,707
90,939
91,164
91,382
91,595
91,802
92,003
92,200
92,391
92,579
92,762
92,941
93,116
93,287
93,455
93,619
93,780
93,938
94,094
94,246
94,395
94,542
94,687
94,829

h
86,711
88,121
89,024
89,703
90,253
90,717
91,121
91,479
91,802
92,096
92,367
92,617
92,851
93,071
93,277
93,473
93,658
93,835
94,004
94,165
94,320
94,469
94,612
94,750
94,884
95,013
95,138
95,259
95,377
95,491
95,602
95,711
95,816
95,919
96,019
96,117
96,213
96,306
96,398
96,488
96,575
96,661
96,746
96,829
96,910
96,989
97,068
97,144
97,220
97,294

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 6,00
Edad en
% de Vida
051
052
053
054
055
056
057
058
059
060
061
062
063
064
065
066
067
068
069
070
071
072
073
074
075
076
077
078
079
080
081
082
083
084
085
086
087
088
089
090
091
092
093
094
095
096
097
098
099
100

ESTADO DE CONSERVACIN
a
89,384
89,674
89,959
90,240
90,516
90,789
91,057
91,321
91,582
91,839
92,092
92,342
92,588
92,832
93,072
93,309
93,543
93,755
94,003
94,229
94,452
94,672
94,890
95,105
95,318
95,529
95,737
95,944
96,147
96,349
96,549
96,747
96,942
97,136
97,328
97,518
97,706
97,892
98,077
98,259
98,440
98,620
98,798
98,974
99,149
99,322
99,494
99,664
99,833
100,000

b
89,388
89,677
89,962
90,243
90,519
90,792
91,060
91,324
91,584
91,841
92,094
92,344
92,591
92,834
93,074
93,311
93,545
93,777
94,005
94,231
94,453
94,674
94,892
95,107
95,320
95,531
95,739
95,945
96,149
96,350
96,550
96,748
96,943
97,137
97,329
97,518
97,706
97,893
98,077
98,260
98,441
98,620
98,798
98,974
99,149
99,322
99,494
99,664
99,833
100,000

c
89,652
89,934
90,212
90,486
90,755
91,021
91,282
91,540
91,794
92,044
92,291
92,535
92,775
93,012
93,247
93,478
93,706
93,931
94,154
94,374
94,592
94,806
95,019
95,229
95,436
95,642
95,845
96,046
96,245
96,441
96,636
96,829
97,019
97,208
97,395
97,580
97,764
97,945
98,125
98,303
98,480
98,655
98,828
99,000
99,170
99,339
99,506
99,672
99,837
100,000

d
90,243
90,510
90,772
91,030
91,284
91,534
91,780
92,023
92,263
92,499
92,732
92,961
93,188
93,412
93,632
93,850
94,066
94,278
94,488
94,696
94,901
95,103
95,303
95,501
95,697
95,891
96,082
96,272
96,459
96,645
96,828
97,010
97,190
97,368
97,544
97,718
97,891
98,063
98,232
98,400
98,567
98,732
98,895
99,057
99,218
99,377
99,535
99,691
99,846
100,000

32 / 40

e
91,306
91,543
91,777
92,007
92,233
92,456
92,676
92,892
93,105
93,316
93,523
93,728
93,930
94,129
94,326
94,520
94,712
94,901
95,088
95,273
95,456
95,636
95,815
95,991
96,166
96,338
96,509
96,678
96,845
97,010
97,174
97,335
97,496
97,654
97,811
97,967
98,121
98,274
98,425
98,574
98,723
98,870
99,015
99,160
99,303
99,445
99,585
99,725
99,863
100,000

f
92,909
93,102
93,293
93,480
93,665
93,847
94,026
94,203
94,377
94,548
94,717
94,884
95,049
95,212
95,372
95,530
95,687
95,841
95,994
96,145
96,294
96,441
96,587
96,730
96,873
97,013
97,153
97,290
97,427
97,561
97,695
97,827
97,957
98,087
98,215
98,342
98,467
98,592
98,715
98,837
98,958
99,078
99,197
99,315
99,491
99,547
99,662
99,775
99,888
100,000

g
94,968
95,106
95,241
95,374
95,505
95,634
95,761
95,886
96,010
96,131
96,252
96,370
96,487
96,602
96,716
96,829
96,940
97,049
97,157
97,264
97,370
97,475
97,578
97,680
97,781
97,881
97,980
98,077
98,174
98,270
98,364
98,458
98,551
98,642
98,733
98,823
98,912
99,001
99,088
99,175
99,261
99,346
99,430
99,514
99,597
99,679
99,760
99,841
99,921
100,000

h
97,367
97,439
97,510
97,580
97,648
97,716
97,782
97,848
97,912
97,976
98,039
98,101
98,162
98,222
98,282
98,341
98,399
98,456
98,513
98,569
98,624
98,679
98,733
98,786
98,839
98,891
98,943
98,994
99,045
99,095
99,144
99,193
99,242
99,290
99,337
99,384
99,431
99,477
99,523
99,568
99,613
99,658
99,702
99,746
99,189
99,832
99,874
99,917
99,958
100,000

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 7,00
Edad en
% de Vida
001
002
003
004
005
006
007
008
009
010
011
012
013
014
015
016
017
018
019
020
021
022
023
024
025
026
027
028
029
030
031
032
033
034
035
036
037
038
039
040
041
042
043
044
045
046
047
048
049
050

ESTADO DE CONSERVACIN
a
51,795
57,186
60,596
63,139
65,184
66,904
68,393
69,711
70,893
71,969
72,955
73,868
74,717
75,512
76,260
76,967
77,636
78,273
78,880
79,460
80,016
80,549
81,062
81,557
82,034
82,494
82,940
83,372
83,791
84,198
84,594
84,978
85,353
85,717
86,073
86,420
86,759
87,090
87,414
87,731
88,041
88,344
88,642
88,933
89,219
89,500
89,775
90,046
90,311
90,572

b
51,810
57,200
60,609
63,150
65,195
66,914
68,403
69,720
70,903
71,978
72,964
73,876
74,725
75,520
76,268
76,974
77,643
78,280
78,886
79,466
80,022
80,555
81,068
81,562
82,039
82,500
82,946
83,378
83,797
84,203
84,599
84,983
85,357
85,722
86,077
86,424
86,763
87,094
87,418
87,735
88,045
88,348
88,645
88,937
89,223
89,503
89,779
90,049
90,314
90,575

c
53,010
58,265
61,589
64,067
66,061
67,738
69,190
70,474
71,627
72,675
73,637
74,526
75,354
76,129
76,859
77,547
78,200
78,820
79,412
79,977
80,519
81,039
81,539
82,021
82,486
82,936
83,370
83,791
84,200
84,596
84,982
85,357
85,722
86,077
86,424
86,762
87,093
87,415
87,731
88,040
88,342
88,638
88,928
89,212
89,491
89,765
90,033
90,297
90,555
90,810

d
55,695
60,650
63,784
66,121
68,000
69,581
70,950
72,161
73,248
74,236
75,143
75,982
76,763
77,493
78,181
78,830
79,445
80,030
80,588
81,121
81,632
82,123
82,594
83,049
83,487
83,911
84,321
84,718
85,103
85,477
85,840
86,193
86,537
86,873
87,200
87,519
87,830
88,135
88,432
88,723
89,008
89,287
89,561
89,829
90,091
90,349
90,602
90,851
91,095
91,335

33 / 40

e
60,520
64,935
67,728
69,810
71,485
72,894
74,114
75,193
76,162
77,042
77,850
78,598
79,293
79,945
80,557
81,136
81,684
82,205
82,702
83,178
83,633
84,070
84,490
84,895
85,285
85,663
86,028
86,382
86,725
87,058
87,382
87,697
88,004
88,302
88,594
88,878
89,156
89,427
89,692
89,951
90,205
90,454
90,698
90,936
91,171
91,400
91,626
91,847
92,065
92,279

f
67,799
71,400
73,678
75,377
76,743
77,892
78,887
79,767
80,557
81,275
81,340
82,544
83,111
83,642
84,142
84,614
85,061
85,486
85,892
86,279
86,650
87,007
87,350
87,680
87,998
88,306
88,604
88,893
89,173
89,444
89,709
89,965
90,215
90,459
90,697
90,929
91,155
91,376
91,593
91,804
92,011
92,214
92,413
92,607
92,799
92,986
93,170
93,351
93,528
93,702

g
77,151
79,706
81,323
82,528
83,497
84,312
85,018
85,643
86,203
86,713
87,181
87,613
88,016
88,393
88,747
89,082
89,400
89,701
89,989
90,264
90,527
90,780
91,023
91,258
91,484
91,702
91,914
92,119
92,317
92,510
92,697
92,880
93,057
93,230
93,399
93,563
93,724
93,881
94,034
94,184
94,331
94,475
94,616
94,754
94,890
95,023
95,153
95,282
95,408
95,531

h
88,045
89,382
90,228
90,858
91,366
91,792
92,162
92,488
92,782
93,048
93,293
93,519
93,730
93,927
94,113
94,288
94,454
94,612
94,762
94,906
95,044
95,176
95,303
95,426
95,544
95,659
95,769
95,876
95,980
96,081
96,179
96,275
96,367
96,458
96,546
96,632
96,716
96,798
96,879
96,957
97,034
97,109
97,183
97,255
97,326
97,396
97,464
97,531
97,597
97,662

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 7,00
Edad en
% de Vida
051
052
053
054
055
056
057
058
059
060
061
062
063
064
065
066
067
068
069
070
071
072
073
074
075
076
077
078
079
080
081
082
083
084
085
086
087
088
089
090
091
092
093
094
095
096
097
098
099
100

ESTADO DE CONSERVACIN
a
90,829
91,081
91,329
91,574
91,814
92,051
92,284
92,513
92,739
92,962
93,182
93,399
93,613
93,823
94,031
94,237
94,439
94,640
94,837
95,032
95,225
95,415
95,604
95,790
95,974
96,155
96,335
96,513
96,689
96,863
97,035
97,205
97,373
97,540
97,705
97,868
98,030
98,190
98,349
98,506
98,662
98,816
98,969
99,120
99,270
99,419
99,566
99,712
99,857
100,000

b
90,832
91,084
91,332
91,576
91,817
92,053
92,286
92,516
92,742
92,965
93,184
93,401
93,615
93,825
94,033
94,239
94,441
94,641
94,839
95,034
95,227
95,417
95,605
95,791
95,975
96,177
96,336
96,514
96,690
96,864
97,036
97,206
97,374
97,541
97,706
97,869
98,031
98,191
98,350
98,507
98,662
98,816
98,969
99,120
99,270
99,419
99,566
99,712
99,857
100,000

c
91,060
91,306
91,548
91,786
92,020
92,251
92,478
92,702
92,922
93,140
93,354
93,565
93,774
93,979
94,182
94,382
94,580
94,775
94,967
95,157
95,345
95,531
95,714
95,896
96,075
96,252
96,427
96,601
96,772
96,942
97,109
97,275
97,439
97,602
97,763
97,922
98,080
98,236
98,391
98,544
98,695
98,846
98,995
99,142
99,288
99,433
99,577
99,719
99,860
100,000

d
91,571
91,803
92,031
92,255
92,476
92,694
92,908
93,119
93,327
93,532
93,734
93,933
94,129
94,323
94,514
94,703
94,889
95,073
95,255
95,434
95,611
95,786
95,959
96,130
96,299
96,466
96,632
96,795
96,956
97,116
97,274
97,431
97,586
97,739
97,891
98,041
98,190
98,337
98,483
98,627
98,770
98,912
99,052
99,191
99,329
99,466
99,601
99,735
99,868
100,000

34 / 40

e
92,489
92,696
92,899
93,099
93,296
93,489
93,680
93,868
94,054
94,236
94,416
94,594
94,769
94,941
95,112
95,280
95,446
95,610
95,772
95,931
96,089
96,245
96,399
96,552
96,702
96,851
96,998
97,144
97,288
97,430
97,571
97,711
97,849
97,985
98,120
98,254
98,387
98,518
98,648
98,777
98,904
99,030
99,155
99,279
99,402
99,524
99,644
99,764
99,882
100,000

f
93,874
94,042
94,208
94,371
94,532
94,690
94,846
94,999
95,150
95,299
95,446
95,590
95,733
95,874
96,013
96,150
96,286
96,419
96,551
96,682
96,810
96,938
97,063
97,188
97,310
97,432
97,552
97,671
97,788
97,904
98,019
98,133
98,245
98,357
98,467
98,576
98,684
98,791
98,897
99,002
99,106
99,209
99,311
99,412
99,512
99,612
99,710
99,807
99,904
100,000

g
95,653
95,773
95,890
96,006
96,120
96,232
96,342
96,451
96,559
96,664
96,768
96,871
96,972
97,072
97,171
97,268
97,364
97,459
97,553
97,645
97,737
97,827
97,916
98,004
98,091
98,178
98,263
98,347
98,430
98,513
98,594
98,675
98,755
98,834
98,912
98,990
99,066
99,142
99,217
99,292
99,366
99,439
99,511
99,583
99,654
99,724
99,794
99,863
99,932
100,000

h
97,726
97,788
97,850
97,910
97,970
98,029
98,086
98,143
98,199
98,255
98,309
98,363
98,416
98,468
98,520
98,571
98,621
98,671
98,720
98,768
98,816
98,863
98,910
98,956
99,001
99,047
99,091
99,135
99,179
99,222
99,265
99,307
99,349
99,390
99,431
99,471
99,511
99,551
99,591
99,630
99,668
99,706
99,744
99,782
99,819
99,856
99,892
99,929
99,964
100,000

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 8,00
Edad en
% de Vida
001
002
003
004
005
006
007
008
009
010
011
012
013
014
015
016
017
018
019
020
021
022
023
024
025
026
027
028
029
030
031
032
033
034
035
036
037
038
039
040
041
042
043
044
045
046
047
048
049
050

ESTADO DE CONSERVACIN
a
56,234
61,324
64,512
66,874
68,766
70,351
71,720
72,927
74,008
74,989
75,888
76,718
77,490
78,211
78,888
79,527
80,132
80,707
81,254
81,777
82,277
82,757
83,218
83,662
84,090
84,503
84,902
85,289
85,664
86,028
86,381
86,725
87,059
87,385
87,702
88,011
88,313
88,608
88,896
89,178
89,454
89,723
89,988
90,247
90,501
90,750
90,994
91,234
91,469
91,700

b
56,248
61,336
64,523
66,885
68,776
70,360
71,729
72,935
74,017
74,997
75,896
76,726
77,497
78,218
78,895
79,534
80,138
80,713
81,260
81,782
82,282
82,762
83,223
83,667
84,095
84,508
84,907
85,294
85,669
86,033
86,386
86,729
86,063
87,389
87,706
88,015
88,317
88,612
88,900
89,181
89,457
89,727
89,991
90,250
90,504
90,753
90,997
91,236
91,472
91,703

c
57,337
62,298
65,406
67,709
69,553
71,098
72,432
73,609
74,663
75,620
76,496
77,305
78,057
78,760
79,420
80,043
80,633
81,193
81,726
82,236
82,723
83,191
83,641
84,073
84,491
84,893
85,283
85,660
86,026
86,380
86,726
87,059
87,385
87,703
88,012
88,313
88,608
88,895
89,176
89,451
89,719
89,982
90,240
90,493
90,740
90,983
91,221
91,455
91,684
91,910

d
59,775
64,463
67,383
69,554
71,292
72,749
74,007
75,117
76,111
77,013
77,839
78,602
79,311
79,973
80,596
81,183
81,739
82,267
82,770
83,251
83,711
84,152
84,575
84,983
85,377
85,757
86,124
86,479
86,824
87,158
87,483
87,799
88,106
88,405
88,697
88,981
89,259
89,530
89,794
90,053
90,307
90,555
90,798
91,036
91,269
91,498
91,722
91,943
92,159
92,372

35 / 40

e
64,156
68,324
70,935
72,870
74,419
75,717
76,838
77,827
78,713
79,516
80,252
80,932
81,564
82,155
82,709
83,233
83,728
84,199
84,647
85,075
85,485
85,878
86,255
86,619
86,969
87,308
87,635
87,952
88,259
88,557
88,846
89,128
89,401
89,668
89,928
90,181
90,428
90,670
90,906
91,137
91,363
91,584
91,800
92,012
92,220
92,424
92,624
92,820
93,013
93,203

f
70,764
74,164
76,294
77,872
79,135
80,194
81,109
81,915
82,638
83,293
83,893
84,448
84,963
85,445
85,897
86,324
86,728
87,112
87,478
87,827
88,161
88,461
88,789
89,086
89,372
89,648
89,915
90,173
90,424
90,667
90,903
91,132
91,355
91,573
91,785
91,991
92,193
92,390
92,583
92,771
92,955
93,135
93,312
93,485
93,654
93,821
93,984
94,144
94,301
94,456

g
79,255
81,667
83,179
84,298
85,195
85,946
86,595
87,167
87,680
88,145
88,571
88,964
89,330
89,672
89,993
90,296
90,583
90,855
91,114
91,362
91,599
91,827
92,045
92,256
92,458
92,654
92,884
93,027
93,205
93,377
93,545
93,708
93,866
94,020
94,171
94,317
94,460
94,600
94,731
94,870
95,001
95,129
95,254
95,377
95,497
95,615
95,731
95,845
95,956
96,066

h
89,146
90,408
91,199
91,785
92,254
92,647
92,986
93,286
93,554
93,797
94,020
94,226
94,417
94,596
94,764
94,923
95,073
95,215
95,351
95,481
95,605
95,724
95,838
95,948
96,053
96,157
96,256
96,352
96,445
96,535
96,623
96,708
96,791
96,871
96,950
97,027
97,102
97,175
97,246
97,316
97,385
97,451
97,517
97,581
97,644
97,706
97,766
97,826
97,884
97,942

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 8,00
Edad en
% de Vida
051
052
053
054
055
056
057
058
059
060
061
062
063
064
065
066
067
068
069
070
071
072
073
074
075
076
077
078
079
080
081
082
083
084
085
086
087
088
089
090
091
092
093
094
095
096
097
098
099
100

ESTADO DE CONSERVACIN
a
91,928
92,151
92,371
92,587
92,799
93,009
93,215
93,418
93,617
93,814
94,008
94,200
94,388
94,574
94,758
94,939
95,117
95,294
95,468
95,639
95,809
95,977
96,142
96,306
96,468
96,628
96,786
96,942
97,096
97,249
97,400
97,550
97,698
98,844
97,989
98,132
98,274
98,415
98,554
98,692
98,828
98,963
99,097
99,230
99,361
99,491
99,620
99,748
99,874
100,000

b
91,930
92,154
92,373
92,589
92,802
93,011
93,217
93,420
93,619
93,816
94,010
94,201
94,390
94,576
94,759
94,940
95,119
95,295
95,469
95,641
95,811
95,978
96,144
96,307
96,469
96,629
96,787
96,943
97,097
97,250
97,401
97,551
97,699
97,845
97,990
98,133
98,275
98,415
98,554
98,692
98,828
98,963
99,097
99,230
99,361
99,491
99,620
99,748
99,874
100,000

c
92,131
92,349
92,563
92,774
92,981
93,185
93,386
93,583
93,778
93,970
94,159
94,346
94,530
94,711
94,890
95,066
95,240
95,412
95,582
95,749
95,915
96,078
96,240
96,399
96,557
96,713
96,867
97,019
97,170
97,319
97,466
97,612
97,756
97,898
98,040
98,179
98,318
98,455
98,590
98,725
98,858
98,989
99,120
99,249
99,377
99,504
99,630
99,754
99,878
100,000

d
92,581
92,786
92,988
93,187
93,382
93,574
93,764
93,950
94,134
94,315
94,493
94,669
94,842
95,013
95,182
95,348
95,512
95,674
95,834
95,992
96,148
96,302
96,455
96,605
96,754
96,901
97,046
97,189
97,331
97,472
97,611
97,748
97,884
98,019
98,152
98,283
98,414
98,543
98,671
98,797
98,923
99,047
99,170
99,292
99,413
99,532
99,651
99,768
99,885
100,000

36 / 40

e
93,389
93,572
93,752
93,929
94,103
94,274
94,443
94,609
94,773
94,934
95,093
95,249
95,404
95,556
95,706
95,855
96,001
96,145
96,288
96,429
96,568
96,705
96,841
96,975
97,107
97,238
97,368
97,495
97,622
97,747
97,871
97,993
98,114
98,234
98,353
98,470
98,587
98,702
98,816
98,928
99,040
99,151
99,260
99,369
99,477
99,583
99,689
99,793
99,897
100,000

f
94,608
94,757
94,904
95,048
95,190
95,330
95,467
95,603
95,736
95,868
95,998
96,125
96,251
96,376
96,498
96,619
96,738
96,856
96,972
97,087
97,201
97,313
97,423
97,532
97,641
97,747
97,853
97,957
98,060
98,162
98,263
98,363
98,462
98,560
98,657
98,752
98,847
98,941
99,034
99,126
99,217
99,307
99,397
99,485
99,573
99,660
99,746
99,832
99,916
100,000

g
96,174
96,280
96,384
96,486
96,587
96,686
96,784
96,880
96,975
97,068
97,160
97,251
97,340
97,428
97,515
97,601
97,686
97,769
97,852
97,933
98,014
98,093
98,172
98,249
98,326
98,402
98,476
98,550
98,624
98,696
98,768
98,839
98,909
98,978
99,047
99,115
99,182
99,249
99,315
99,380
99,444
99,505
99,572
99,635
99,697
99,759
99,820
99,880
99,940
100,000

h
97,998
98,053
98,108
98,162
98,214
98,266
98,317
98,368
98,417
98,466
98,514
98,561
95,608
98,654
98,700
98,745
98,789
98,833
98,876
98,919
98,961
99,002
99,043
99,084
99,124
99,164
99,203
99,242
99,280
99,318
99,355
99,392
99,429
99,465
99,501
99,537
99,572
99,607
99,641
99,676
99,709
99,743
99,776
99,809
99,841
99,874
99,906
99,937
99,969
100,000

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 9,00
Edad en
% de Vida
001
002
003
004
005
006
007
008
009
010
011
012
013
014
015
016
017
018
019
020
021
022
023
024
025
026
027
028
029
030
031
032
033
034
035
036
037
038
039
040
041
042
043
044
045
046
047
048
049
050

ESTADO DE CONSERVACIN
a
59,948
64,748
67,732
69,932
71,687
73,154
74,418
75,530
76,525
77,426
78,251
79,011
79,717
80,376
80,994
81,577
82,129
82,652
83,150
83,625
84,080
84,515
84,934
85,336
85,724
86,009
86,461
86,811
87,150
87,472
87,798
88,108
88,410
88,704
88,990
89,269
89,541
89,807
90,066
90,320
90,568
90,811
91,049
91,282
91,510
91,734
91,953
92,168
92,380
92,587

b
59,961
64,759
67,742
69,941
71,696
73,163
74,426
75,538
76,533
77,434
78,258
79,018
79,723
80,382
81,000
81,583
82,134
82,657
83,115
83,630
84,085
84,520
84,939
85,341
85,729
85,103
86,465
86,815
87,154
87,483
87,802
88,112
88,414
88,707
88,993
89,272
89,544
89,810
90,070
90,323
90,571
90,814
91,052
91,284
91,513
91,736
91,956
92,171
92,383
92,590

c
60,958
65,636
68,445
70,689
72,401
73,831
75,063
76,147
77,117
77,995
78,799
79,540
80,228
80,870
81,473
82,041
82,579
83,089
83,578
84,038
84,481
84,906
85,314
85,706
85,084
86,449
86,802
87,143
87,794
88,115
88,408
88,702
88,988
89,267
89,539
89,805
90,064
90,317
90,564
90,806
91,043
91,274
91,501
91,724
91,942
91,156
92,366
92,572
92,774
92,973

d
63,189
67,600
70,342
72,374
73,978
75,326
76,488
77,510
78,424
79,253
80,010
80,709
81,358
81,963
82,532
93,068
83,574
84,055
84,513
84,950
85,368
85,768
86,153
86,593
86,979
87,223
87,556
87,878
88,189
88,492
88,785
89,070
89,348
89,618
89,881
90,137
90,387
90,631
90,870
91,103
91,331
91,554
91,773
91,987
92,197
92,402
92,604
92,802
92,996
93,187

37 / 40

e
67,198
71,129
73,572
75,374
76,812
78,013
79,048
79,959
80,774
81,512
82,187
82,810
83,388
83,928
84,434
84,912
85,363
85,792
86,200
86,589
86,961
86,318
87,661
87,991
88,308
88,615
89,911
89,198
89,476
89,745
90,007
90,267
90,508
90,748
90,983
91,211
91,434
91,652
91,864
92,072
92,275
92,474
92,669
92,860
93,047
93,230
93,410
93,586
93,759
93,929

f
73,246
76,452
78,445
79,914
81,087
82,067
82,911
83,654
84,319
84,921
85,471
85,979
86,451
86,891
87,304
87,694
88,062
88,411
88,744
89,062
89,365
89,656
89,936
90,205
90,464
90,714
90,956
91,190
91,416
91,636
91,849
92,056
92,258
92,454
92,645
92,832
93,013
93,191
93,364
93,534
93,700
93,862
94,021
94,176
94,329
94,468
94,625
94,769
94,410
95,048

g
81,016
83,290
84,705
85,748
86,580
87,275
87,874
88,401
88,873
89,300
89,691
90,051
90,386
90,698
90,991
91,268
91,529
91,777
92,013
92,238
92,454
92,660
92,859
93,049
93,233
93,411
93,582
93,748
93,909
94,065
94,216
94,363
94,506
94,646
94,781
94,913
95,042
95,168
95,291
95,412
95,529
95,644
95,757
95,868
95,976
96,082
96,186
96,288
96,388
96,468

h
90,067
91,257
91,997
92,543
92,978
93,342
93,656
93,932
94,178
94,402
94,606
94,765
94,970
95,133
95,278
95,431
95,568
95,698
95,821
95,939
96,052
96,160
96,264
96,363
96,460
96,552
96,642
96,729
96,813
96,895
96,974
97,051
97,126
97,199
97,270
97,339
97,406
97,472
97,536
97,599
97,661
97,721
97,780
97,838
97,894
97,950
98,004
98,058
98,110
98,162

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 9,00
Edad en
% de Vida
051
052
053
054
055
056
057
058
059
060
061
062
063
064
065
066
067
068
069
070
071
072
073
074
075
076
077
078
079
080
081
082
083
084
085
086
087
088
089
090
091
092
093
094
095
096
097
098
099
100

ESTADO DE CONSERVACIN
a
92,791
92,992
93,189
93,383
93,573
93,761
93,945
94,127
94,306
94,482
94,656
94,827
94,996
95,162
95,326
95,488
95,648
95,805
95,961
96,114
96,266
96,416
96,564
96,710
96,854
96,997
97,138
97,277
97,415
97,551
97,686
97,819
97,951
98,081
98,210
98,338
98,465
98,590
98,714
98,836
98,958
99,078
99,197
99,315
99,432
99,547
99,662
99,776
99,888
100,000

b
92,794
92,994
93,191
93,385
93,575
93,763
93,947
94,129
94,308
94,484
94,658
94,829
94,997
95,164
95,328
95,490
95,649
95,807
95,962
96,116
96,267
96,417
96,565
96,711
96,855
96,998
97,139
97,278
97,416
97,552
97,687
97,820
97,952
98,082
98,211
98,339
98,465
98,590
98,714
98,837
98,958
99,078
99,197
99,315
99,432
99,548
99,662
99,776
99,888
100,000

c
92,973
93,168
93,360
93,549
93,735
93,918
94,068
94,275
94,449
94,621
94,791
94,957
95,122
95,284
95,444
95,602
95,757
95,911
96,063
96,212
96,360
96,506
96,650
96,793
96,933
97,072
97,210
97,346
97,480
97,613
97,744
97,817
98,003
98,130
98,256
98,380
98,503
98,625
98,746
98,865
98,984
99,101
99,217
99,332
99,446
99,559
99,671
99,781
99,891
100,000

d
93,375
93,559
93,740
93,918
94,093
94,265
94,435
94,602
94,767
94,929
95,081
95,246
95,401
95,554
95,704
95,853
96,000
96,145
96,288
96,429
96,568
96,706
96,842
96,976
97,109
97,240
97,369
97,497
97,624
97,749
97,873
97,996
98,117
98,237
98,355
98,473
98,589
98,704
98,818
98,930
99,042
99,152
99,262
99,370
99,478
99,584
99,689
99,794
99,897
100,000

38 / 40

e
94,096
94,260
94,422
94,580
94,736
94,890
95,041
95,190
95,337
95,181
95,623
95,763
95,902
96,038
96,172
96,305
96,436
96,565
96,692
96,818
96,942
97,065
97,186
97,305
97,423
97,540
97,656
97,770
97,883
97,994
98,105
98,214
98,312
98,429
98,534
98,639
98,724
98,845
98,946
99,047
99,146
99,245
99,342
99,439
99,535
99,629
99,723
99,816
99,909
100,000

f
95,185
95,319
95,450
95,580
95,707
95,839
95,955
96,077
96,196
96,314
96,430
96,544
96,657
96,768
96,878
96,986
97,093
97,198
97,302
97,401
97,506
97,606
97,705
97,802
97,899
97,994
98,088
98,181
98,273
98,364
98,454
98,543
98,631
98,718
98,805
98,890
98,974
99,058
99,141
99,223
99,304
99,384
99,464
99,542
99,620
99,698
99,774
99,850
99,925
100,000

g
96,583
96,678
96,772
96,863
96,954
97,043
97,130
97,216
97,301
97,385
97,467
97,548
97,628
97,707
97,785
97,861
97,937
97,012
98,085
98,158
98,230
98,301
98,371
98,440
98,509
98,576
98,643
98,709
98,775
98,839
98,903
98,966
99,029
99,091
99,156
99,212
99,272
99,332
99,390
99,448
99,506
99,563
99,619
99,675
99,731
99,785
99,841
99,894
99,947
100,000

h
98,212
98,262
98,311
98,359
98,406
98,453
98,498
98,543
98,588
98,632
98,675
98,717
98,759
98,800
98,841
98,881
98,921
98,960
98,998
99,036
99,074
99,111
99,148
99,184
99,220
99,255
99,290
99,325
99,359
99,393
99,426
99,459
99,492
99,524
99,556
99,588
99,619
99,650
99,681
99,711
91,741
99,771
98,801
99,830
99,859
99,888
99,816
99,944
99,972
100,000

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 10,00
Edad en
% de Vida
001
002
003
004
005
006
007
008
009
010
011
012
013
014
015
016
017
018
019
020
021
022
023
024
025
026
027
028
029
030
031
032
033
034
035
036
037
038
039
040
041
042
043
044
045
046
047
048
049
050

ESTADO DE CONSERVACIN
a
63,096
67,624
70,000
70,423
72,478
74,113
75,477
77,680
78,600
79,433
80,194
80,894
81,544
82,151
82,720
83,255
83,762
84,242
84,698
85,134
85,550
85,949
86,332
86,700
87,055
87,397
87,728
88,047
88,357
88,657
88,948
89,231
89,506
89,773
90,034
90,288
90,536
90,778
91,014
91,244
91,470
91,691
91,907
92,118
92,325
92,529
92,728
92,923
93,115
93,303

b
63,108
67,635
70,432
72,487
74,122
75,485
76,657
77,687
78,607
79,439
80,200
80,900
81,550
82,157
82,725
83,261
83,767
84,247
84,703
85,139
85,555
85,954
86,337
86,705
87,059
87,401
87,732
88,051
88,360
88,660
88,952
89,234
89,509
89,777
90,037
90,291
90,539
90,780
91,017
91,247
91,473
91,693
91,909
92,121
92,328
92,531
92,730
92,925
93,117
93,305

c
64,026
68,440
71,168
73,172
74,766
76,095
77,238
78,242
79,140
79,951
80,693
81,376
82,010
82,601
83,155
83,677
84,171
84,639
85,084
85,509
85,915
96,303
86,677
87,036
87,381
87,715
88,037
88,348
88,650
88,943
89,227
89,502
89,770
90,031
90,285
90,533
90,774
91,010
91,240
91,465
91,685
91,900
92,111
92,317
92,519
92,717
92,911
93,102
93,288
93,472

d
66,081
70,244
72,815
74,704
76,208
77,461
78,539
79,486
80,332
81,097
81,796
82,440
83,037
83,595
84,118
84,610
85,075
85,517
85,936
86,337
86,719
87,086
87,438
87,776
88,102
88,417
88,720
89,014
89,299
89,574
89,842
90,102
90,355
90,601
90,840
91,074
91,301
91,524
91,741
91,953
92,160
92,363
92,561
92,756
92,946
93,133
93,316
93,496
93,672
93,845

39 / 40

e
69,775
73,484
75,776
77,459
78,799
79,916
80,876
81,720
82,474
83,155
83,778
84,352
84,885
85,382
85,847
86,286
86,701
87,094
87,468
87,825
88,166
88,492
88,806
89,108
89,398
89,678
89,949
90,211
90,464
90,710
90,948
91,180
91,405
91,624
91,838
92,046
92,249
92,447
92,640
92,829
93,014
93,195
93,372
93,545
93,715
93,881
94,044
94,204
94,361
94,515

f
75,348
78,373
80,242
81,615
92,708
83,619
84,402
85,090
85,705
86,261
86,769
87,237
87,672
88,077
88,457
88,815
89,153
89,473
89,779
90,070
90,348
90,614
90,870
91,116
91,353
91,581
91,802
92,016
92,222
92,423
92,617
92,806
92,990
93,169
93,343
93,512
93,678
93,839
93,997
94,151
94,302
94,449
94,594
94,735
94,873
95,009
95,142
95,273
95,401
95,527

g
82,507
84,654
85,980
86,955
87,730
88,376
88,932
89,420
89,857
90,251
90,612
90,944
91,252
91,540
91,809
92,063
92,303
92,531
92,747
92,954
93,151
93,340
93,521
93,696
93,864
94,026
94,183
94,334
94,481
94,623
94,761
94,895
95,026
95,153
95,276
95,397
95,514
95,629
95,740
95,850
95,957
96,061
96,164
96,264
96,362
96,459
96,553
96,646
96,377
96,826

h
90,848
91,971
92,665
93,175
93,580
93,918
94,209
94,465
94,693
94,899
95,088
95,262
95,423
95,573
95,714
95,847
95,973
96,092
96,205
96,313
96,416
96,515
96,610
96,702
96,790
96,874
96,956
97,036
97,112
97,187
97,256
97,329
97,397
97,464
97,528
97,591
97,653
97,713
97,771
97,829
97,885
97,939
97,993
98,045
98,097
98,147
98,196
98,245
98,293
98,339

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

TABLA: JANS-HEIDECKE
DEPRECIACIN EN FUNCIN A LA ANTIGEDAD Y EL ESTADO
Estado a:
Estado b:
Estado c:
Estado d:

Nuevo
Entre Nuevo y Conservacin Norma
Conservacin Normal
Entre Normal y Necesita Reparos Simples

Estado e:
Estado f:
Estado g:
Estado h:
Estado i:

Necesita Reparos Simples


Entre Necesita Reparos Simples e Importantes
Necesita Reparos Importantes
Entre Reparos Importantes y Obsoletos
Obsoletos

X = 10,00
Edad en
% de Vida
051
052
053
054
055
056
057
058
059
060
061
062
063
064
065
066
067
068
069
070
071
072
073
074
075
076
077
078
079
080
081
082
083
084
085
086
087
088
089
090
091
092
093
094
095
096
097
098
099
100

ESTADO DE CONSERVACIN
a
93,488
93,670
93,849
94,024
94,197
94,367
94,534
94,698
94,860
95,020
95,177
95,332
95,485
95,635
95,784
95,930
96,074
96,217
96,357
96,496
96,633
96,768
96,902
97,034
97,164
97,293
97,420
97,546
97,670
97,793
97,915
98,035
98,154
98,272
98,388
98,503
98,617
98,730
98,841
98,952
99,061
99,170
99,277
99,383
99,488
99,593
99,696
99,798
99,900
100,000

b
93,490
93,672
93,851
94,026
94,199
94,369
94,536
94,700
94,862
95,022
95,179
95,334
95,486
95,637
95,785
95,931
96,076
96,218
96,359
96,497
96,634
96,769
96,903
97,035
97,165
97,294
97,421
97,547
97,671
97,794
97,916
98,036
98,155
98,272
98,388
98,504
98,617
98,730
98,842
98,952
99,062
99,170
99,277
99,383
99,489
99,593
99,696
99,798
99,900
100,000

c
93,652
93,829
94,004
94,175
94,343
94,509
94,672
94,832
94,990
95,146
95,299
95,450
95,599
95,745
95,890
96,033
96,173
96,312
96,449
96,584
96,718
96,850
96,980
97,109
97,236
97,361
97,485
97,608
97,729
97,849
97,967
98,085
98,200
98,315
98,429
98,541
98,652
98,762
98,871
98,978
99,085
99,191
99,295
99,399
99,501
99,603
99,704
99,803
99,902
100,000

d
94,015
94,182
94,346
94,508
94,666
94,822
94,976
95,197
95,276
95,423
95,567
95,710
95,850
95,988
96,125
96,259
96,392
96,523
96,652
96,780
96,905
97,030
97,153
97,274
97,394
97,512
97,629
97,745
97,859
97,972
98,084
98,194
98,303
98,411
98,518
98,624
98,729
98,833
98,935
99,037
99,137
99,237
99,335
99,433
99,530
99,626
99,720
99,815
99,908
100,000

40 / 40

e
94,667
94,816
94,962
95,106
95,247
95,386
95,523
95,658
95,791
95,921
96,050
96,177
96,302
96,425
96,547
96,667
96,785
96,902
97,017
97,130
97,242
97,353
97,463
97,751
97,677
97,783
97,887
97,990
98,092
98,193
98,292
98,391
98,488
98,584
98,680
98,774
98,867
98,960
99,051
99,142
99,231
99,320
99,408
99,495
99,581
99,666
99,751
99,835
99,918
100,000

f
95,650
95,772
95,891
96,008
96,123
96,237
96,349
96,459
96,567
96,673
96,778
96,882
96,984
97,084
97,183
97,281
97,378
97,473
97,567
97,659
97,751
97,841
97,930
98,019
98,106
98,192
98,277
98,361
98,444
98,526
98,607
98,687
98,767
98,845
98,923
99,000
99,076
99,152
99,226
99,300
99,373
99,445
99,517
99,588
99,658
99,728
99,797
99,865
99,933
100,000

g
96,913
97,000
97,084
97,167
97,249
97,330
97,409
97,487
97,564
97,639
97,714
97,787
97,860
97,931
98,001
98,071
98,139
98,207
98,273
98,339
98,404
98,468
98,531
98,594
98,656
98,717
98,777
98,837
98,896
98,954
99,012
99,069
99,125
99,181
99,236
99,290
99,344
99,398
99,451
99,503
99,555
99,606
99,657
99,708
99,757
99,807
99,856
99,904
99,952
100,000

h
98,385
98,430
98,474
98,518
98,561
98,603
98,644
98,685
98,725
98,765
98,804
98,842
98,880
98,918
98,954
98,991
99,026
99,062
99,097
99,131
99,165
99,199
99,232
99,264
99,297
99,329
99,360
99,391
99,422
99,453
99,483
99,513
99,542
99,571
99,600
99,629
99,657
99,685
99,713
99,740
99,767
99,794
99,821
99,847
99,873
99,899
99,925
99,950
99,975
100,000

i
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000
100,000

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