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Depreciação e obsolescência em edificações com base na norma de desempenho NBR 15.575/2013: estudo em uma instituição de ensino
(Universidade Federal do Pará, 2018-03-20) GALENDE, Ana Beatriz Fernandes; NEVES, Renato Martins das; http://lattes.cnpq.br/6538317425557058; DUARTE, André Augusto Azevedo Montenegro; http://lattes.cnpq.br/1135221873341973
Depreciation and Physical obsolescence of a property are aspects directly related to the useful life of the same. Aging is one of the most immediate causes of depreciation and is unavoidable. However, several factors can contribute to this, in addition, both depreciation and obsolescence are relevant factors and can not be neglected in the procedures of valuation analysis of any movable or immovable property. This work aims to perform the analysis, apply and to validate the consolidated methods for calculating depreciation and to reconcile them to the perceived reality, measuring them in a less subjective and more compatible with reality, in addition to proposing a method based on the Performance Standard in Buildings - NBR 15.575 / 2013. The obsolescence, in turn, is difficult to measure, being in this work analyzed with respect to the influence on depreciation. The research consists of a case study in 4 buildings of the Federal University of Pará, Guama Campus. A bibliographic and documentary research was carried out for the theoretical basis of the theme, followed by survey and visual / photographic inspection in the buildings, where the systems established by NBR 15.575 / 2013 - Structural, Fences, Floor, Cover and Water and Sanitation were evaluated. reports of nonconformities found. The calculation of Depreciation proceeded with the application of the consolidated methods in the literature, Kuentzle, Ross-Heidecke and Linear Depreciation, with the method elaborated based on NBR 15.575 / 2013. With the results, a comparative analysis was performed between the values obtained and the influence of age on the results was verified. There are many differences among the obtained results considering the methods that were used. These differences vary between 5% to 7000%, and subjectivity is a factor that should be treated with care at the time of this decision of some criteria. The results obtained through the method based on NBR 15.575 / 2013 demonstrated that the performance of a building is a factor or variable that must be incorporated in the methods that evaluate the building. Depreciation was verified with greater approximation of the reality when the methods were applied in which the parameters used are more consistent and objective, being the Ross-Heidecke and the NBR 15.575 / 2013 methods more compatible with the researched reality.