LAC 61:V.706
LAC 61:V.706. Table—Economic Obsolescence
Cite as La. Admin. Code tit. 61, pt. V, § 706
A. Economic Obsolescence for Days Worked
Table 706 Economic Obsolescence for Days Worked
No. of Days Worked | Obsolescence Amount | Manual Adj. Factor
329 and Over | 0 | 1.00
274 to 328 | 10% | .90
219 to 273 | 20% | .80
164 to 218 | 30% | .70
111 to 163 | 40% | .60
54 to 110 | 50% | .50
Less than 53 | 60% | .40
Stacked Current Year | 75% | .25
Stacked More Than One Year | 90% | .10