General Business Assets - Louisiana Tax Commission



Chapter 25 – General Business Assets

Summary: The Louisiana Tax Commission staff proposes to Update Table 2503.B – Cost Indices to the new base date of January 1, 2016 and to update Table 2503.D – Composite Multipliers using the newly calculated Cost Indices. (Current Tables below)

Table 2503.B

Cost Indices

| | |National Average | |

|Year |Age |1926 = 100 |January 1, 2015 = 100* |

|2015 |1 |1593.7 |1.003 |

|2014 |2 |1578.8 |1.012 |

|2013 |3 |1558.7 |1.025 |

|2012 |4 |1545.9 |1.034 |

|2011 |5 |1503.2 |1.063 |

|2010 |6 |1457.4 |1.097 |

|2009 |7 |1468.6 |1.088 |

|2008 |8 |1427.3 |1.120 |

|2007 |9 |1373.3 |1.164 |

|2006 |10 |1302.3 |1.227 |

|2005 |11 |1244.5 |1.284 |

|2004 |12 |1157.3 |1.381 |

|2003 |13 |1118.6 |1.429 |

|2002 |14 |1100.0 |1.453 |

|2001 |15 |1093.4 |1.462 |

|2000 |16 |1084.3 |1.474 |

|1999 |17 |1065.0 |1.501 |

|1998 |18 |1061.8 |1.505 |

|1997 |19 |1052.7 |1.518 |

|1996 |20 |1036.0 |1.543 |

|1995 |21 |1020.4 |1.566 |

|1994 |22 |985.0 |1.622 |

|1993 |23 |958.0 |1.668 |

|1992 |24 |939.8 |1.700 |

|1991 |25 |928.5 |1.721 |

|1990 |26 |910.2 |1.756 |

|1989 |27 |886.5 |1.803 |

|1988 |28 |841.4 |1.899 |

|1987 |29 |806.9 |1.981 |

|1986 |30 |795.4 |2.009 |

|1985 |31 |787.9 |2.028 |

*Reappraisal Date: January 1, 2015 – 1598.1 (Base Year)

Table 2503.D

Composite Multipliers

2016 (2017 Orleans Parish)

Age |3 Yr |5 Yr |6 Yr |8 Yr |10 Yr |12 Yr |15 Yr |20 Yr |25 Yr |30 Yr | |1 |.70 |.85 |.87 |.90 |.92 |.94 |.95 |.97 |.98 |.98 | |2 |.50 |.70 |.74 |.80 |.85 |.88 |.91 |.94 |.96 |.98 | |3 |.35 |.53 |.58 |.69 |.78 |.82 |.87 |.92 |.95 |.97 | |4 |.17 |.35 |.42 |.56 |.69 |.75 |.82 |.89 |.93 |.96 | |5 | |.24 |.32 |.46 |.62 |.70 |.78 |.87 |.92 |.95 | |6 | |.20 |.21 |.36 |.54 |.64 |.75 |.86 |.92 |.94 | |7 | | |.20 |.28 |.42 |.54 |.67 |.81 |.88 |.94 | |8 | | | |.25 |.34 |.48 |.62 |.78 |.87 |.94 | |9 | | | |.23 |.28 |.42 |.57 |.76 |.87 |.93 | |10 | | | | |.26 |.36 |.53 |.74 |.87 |.92 | |11 | | | | |.26 |.31 |.48 |.71 |.87 |.91 | |12 | | | | | |.30 |.43 |.69 |.86 |.90 | |13 | | | | | |.29 |.37 |.64 |.86 |.90 | |14 | | | | | | |.33 |.58 |.81 |.90 | |15 | | | | | | |.31 |.51 |.76 |.90 | |16 | | | | | | |.29 |.46 |.71 |.90 | |17 | | | | | | | |.41 |.66 |.87 | |18 | | | | | | | |.36 |.59 |.81 | |19 | | | | | | | |.33 |.52 |.77 | |20 | | | | | | | |.32 |.46 |.73 | |21 | | | | | | | |.31 |.44 |.69 | |22 | | | | | | | | |.42 |.65 | |23 | | | | | | | | |.40 |.62 | |24 | | | | | | | | |.34 |.58 | |25 | | | | | | | | |.34 |.53 | |26 | | | | | | | | |.33 |.49 | |27 | | | | | | | | | |.47 | |28 | | | | | | | | | |.44 | |29 | | | | | | | | | |.42 | |30 | | | | | | | | | |.40 | |31 | | | | | | | | | |.39 | |

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