This study concerns the determination of an equivalent acoustic absorption model of the flat heterogeneous walls present in industrial rooms. Numerous measurements of the reverberation time in reverberant room were carried out for several facings with different distributed spatial absorption. Experimental results were compared to classical reverberation time models. The measurements showed that the change in average acoustic absorption depends on the relative distance between the sound source and the absorbent panels, as it is this which creates heterogeneity. Therefore, taking into consideration, in the theoretical models of average acoustic absorption studied, the solid angles representing the equivalent area of the panels as viewed by the source, improved the accuracy of the calculated reverberation time compared to the measurements. This equivalent acoustic absorption model, based on Sabine's absorption coefficient and employing the solid angle ratio, was used to calculate the reverberation time of several industrial rooms. The results obtained are better than those obtained with the standard formula. #