First, one must have a "scale" of the foundation with which you are dealing. Look at the classical shape of a bearing capacity failure and you will find, I believe that the depth of any of the failure surface is within the distance of approximately 0.7B where B is the width of the foundation. I would then focus on the undrained shear strengths within this zone. I trust that the formula you give is an "example" for I suggest that it may be way off mark - if, for instance, z is in m, and Su is in kPa, you get astronomical increases in each metre of depth and this isn't "correct". For the most part, Suz = Su + 0.22 (to 0.25)*UWt*H. For UWt = 18kN/m3, you get Suz = Su + 4.5H. If the depth of influence is 2 to 2.5m, you would get only 9 to 11 kPa over and above the original Su. I have seen theoretical solutions of this - but I would go by the average Su value over the zone of the failure. For a 3m wide footing, you would only have to consider about 2 to 2.5m below the foundation level. Of course, you could "compute" the length of the failure surface appropriate to each discrete zone and estimate it this way - but I doubt that you would really need to do this. Again, I would think that the average value of Su would be okay.
Of course, the above assumes (as does the original post of (Su + 20H)) that you are founding on normally consolidated clay soil, and not with a dessicated crust. If you have a dessicated crust, then you would use a couple of theories for layered soil (as per jdonville - such as Button) to get the "layered" bearing capacity. In this case, I would "equalize" the Su value in the crust and in the underlying clay.
As a bit of an aside, I would suggest that you could look up Bjerrum's paper on an edge failure of a large tank (London Conference of ISSMFE now ISSMGE) back in 1957. He goes through an exercise of showing how the crust, decrease in Su and then increase has an effect on the bearing of the tank foundation. Interesting and still valid historic paper.
I will, though, look to see if I can find the more "correct" approach.
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