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Module 122 min2422 wordsFree — no account

Depreciation (AfA): straight-line, declining-balance, and buildings

A way to check what has landed — no marks, no account · 1 section · 254 words · 6 min

Test yourself

Question 1 of 6

Question 1 of 6

An asset is bought in June. How many twelfths of the annual charge are deducted in the first year?

Question 2 of 6

Question 2 of 6

What is the declining-balance rate for a useful life of four years?

Question 3 of 6

Question 3 of 6

For which acquisitions is declining-balance depreciation under section 7(2) allowed in the version read?

Question 4 of 6

Question 4 of 6

Which change of method is permitted?

Question 5 of 6

Question 5 of 6

At what straight-line rate is a rented residential building completed in 2024 depreciated?

Question 6 of 6

Question 6 of 6

What applies to an electric vehicle for which special depreciation has been claimed?

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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.