LAC 61:V.705
A. Vessels—Crew-OSV/Supply-Utility
1. Table 705.A.1
| Table 705.A.1 Vessels—Crew-OSV/Supply-Utility | ||||
| Cost Index Average | Average Economic Life 20 Years | |||
| Year | Index | Effective Age | Percent Good | Composite Multiplier |
| 2025 | 0.977 | 1 | 97 | .95 |
| 2024 | 1.009 | 2 | 93 | .94 |
| 2023 | 1.023 | 3 | 90 | .92 |
| 2022 | 1.041 | 4 | 86 | .90 |
| 2021 | 1.223 | 5 | 82 | 1.00 |
| 2020 | 1.330 | 6 | 78 | 1.04 |
| 2019 | 1.337 | 7 | 74 | .99 |
| 2018 | 1.385 | 8 | 70 | .97 |
| 2017 | 1.433 | 9 | 65 | .93 |
| 2016 | 1.461 | 10 | 60 | .88 |
| 2015 | 1.449 | 11 | 55 | .80 |
| 2014 | 1.463 | 12 | 50 | .73 |
| 2013 | 1.482 | 13 | 45 | .67 |
| 2012 | 1.494 | 14 | 40 | .60 |
| 2011 | 1.537 | 15 | 35 | .54 |
| 2010 | 1.585 | 16 | 31 | .49 |
| 2009 | 1.573 | 17 | 27 | .42 |
| 2008 | 1.618 | 18 | 24 | .39 |
| 2007 | 1.682 | 19 | 22 | .37 |
| 2006 | 1.774 | 20 | 21 | .37 |
| 2005 | 1.856 | 21 | 20 | .37 |
2. Table 705.A.2
| Table 705.A.2 Vessels—Crew-OSV/Supply-Utility | ||||||||
| Vessel Type/Size | Base Cost | Day Rate | 2023 - 2020 | 2019 - 2016 | 2015 - 2012 | 2011 - 2008 | 2007 - 2004 | 2003 and Earlier |
| Physical Depreciation | 0.915 | 0.76 | 0.575 | 0.375 | 0.23 | 0.20 | ||
| Crew | ||||||||
| 60'-70' | $2,100,000 | 2200 | $1,921,500 | $1,596,000 | $1,207,500 | $787,500 | $483,000 | $420,000 |
| 71'-99’ | $2,200,000 | 2500 | $2,013,000 | $1,672,000 | $1,265,000 | $825,000 | $506,000 | $440,000 |
| 100'-119' | $3,200,000 | 2800 | $2,928,000 | $2,432,000 | $1,840,000 | $1,200,000 | $736,000 | $640,000 |
| 120'140' | $3,800,000 | 3200 | $3,477,000 | $2,888,000 | $2,185,000 | $1,425,000 | $874,000 | $760,000 |
| 141'-165' | $4,200,000 | 3600 | $3,843,000 | $3,192,000 | $2,415,000 | $1,575,000 | $966,000 | $840,000 |
| 165’+ | $7,000,000 | 4200 | $6,405,000 | $5,320,000 | $4,025,000 | $2,625,000 | $1,610,000 | $1,400,000 |
| OSV/Supply | ||||||||
| 110’-139’ | $2,900,000 | 2000 | $2,653,500 | $2,204,000 | $1,667,500 | $1,087,500 | $667,000 | $580,000 |
| 140'-159' | $3,600,000 | 2750 | $3,294,000 | $2,736,000 | $2,070,000 | $1,350,000 | $828,000 | $720,000 |
| 160'-179' | $4,300,000 | 4000 | $3,934,500 | $3,268,000 | $2,472,500 | $1,612,500 | $989,000 | $860,000 |
| 180’-199' | $4,900,000 | 5000 | $4,483,500 | $3,724,000 | $2,817,500 | $1,837,500 | $1,127,000 | $980,000 |
| 200'-219' | $6,500,000 | 6000 | $5,947,500 | $4,940,000 | $3,737,500 | $2,437,500 | $1,495,000 | $1,300,000 |
| 220'-230' | $7,500,000 | 6250 | $6,862,500 | $5,700,000 | $4,312,500 | $2,812,500 | $1,725,000 | $1,500,000 |
| 231'-279’ | $8,500,000 | 6500 | $7,777,500 | $6,460,000 | $4,887,500 | $3,187,500 | $1,955,000 | $1,700,000 |
| 280’-299’ | $12,200,000 | 10000 | $11,163,000 | $9,272,000 | $7,015,000 | $4,575,000 | $2,806,000 | $2,440,000 |
| 300’-319’ | $18,000,000 | 12000 | $16,470,000 | $13,680,000 | $10,350,000 | $6,750,000 | $4,140,000 | $3,600,000 |
| 320’ + | $22,000,000 | 14000 | $20,130,000 | $16,720,000 | $12,650,000 | $8,250,000 | $5,060,000 | $4,400,000 |
| Utility | ||||||||
| 119' & Below | $1,137,000 | 3000 | $1,040,355 | $864,120 | $653,775 | $426,375 | $261,510 | $227,400 |
| 120'-139' | $1,606,000 | 3250 | $1,469,490 | $1,220,560 | $923,450 | $602,250 | $369,380 | $321,200 |
| 140'-165' | $3,078,000 | 3500 | $2,816,370 | $2,339,280 | $1,769,850 | $1,154,250 | $707,940 | $615,600 |
| 165' + | $3,500,000 | 4000 | $3,202,500 | $2,660,000 | $2,012,500 | $1,312,500 | $805,000 | $700,000 |
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1837 and R.S. 47:2323.
HISTORICAL NOTE: Promulgated by the Department of Revenue, Tax Commission, LR 33:490 (March 2007), amended LR 35:493 (March 2009), LR 47:465 (April 2021), LR 49:1045 (June 2023), LR 50:360 (March 2024), LR 51:381 (March 2025), LR 52:959 (June 2026).