SQL Server 2012 :: Using WHILE To Avoid Cursor Under Certain Conditions

I need to use WHILE to avoid Cursor under certains conditions.

My SELECT statement is:

SELECT ref, ano, numberofyears ,nreint, naoreint,degress,
tabela, tax, taxamaxima,[evactual],
[evaldepact],[ereintact],nrregbt,[taxAmtAno]
FROM deprec
ORDER BY [ref] ASC

numberofyears= 100 /tax for exemple for a good where lifecycle is 4 years ,ex:
Tax = 25% Then 100/25 = 4 years

I see this WHILE script, but i need to run :

1. for each REF + Until years < 4 in this exemple, because i have goods years depend on Percent.

the WHILE script i see is:

DECLARE @table1 TABLE (Id int not null primary key identity(1,1), col1 int )
INSERT into @table1 (col1) SELECT col1 FROM table2
SET @num_rows=@@ROWCOUNT

SET @cnt=0
WHILE @cnt<@num_rows

[Code] .....

My doubt is how to make the LOOP for each REF until Year < 4 (like my example)