1. 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

Authority Note

AUTHORITY NOTE: Promulgated in accordance with La. Const. of 1974, Article VII, §18 and §21, R.S. 47:1837 and R.S. 47:2323.

Historical Note

HISTORICAL NOTE: Promulgated by the Office of the Governor, Division of Administration, Tax Commission, LR 44:580 (March 2018).