Skip to content

Module 222 min2206 wordsFree — no account

Leasing, leased-out businesses and intangible assets: patents, trademarks, concessions and goodwill

A way to check what has landed — no marks, no account · 1 section · 265 words · 6 min

Test yourself

Question 1 of 6

Question 1 of 6

For a leased asset whose rate corresponds to ten years, what is the lessee's minimum period for deducting the payments?

Question 2 of 6

Question 2 of 6

What is the minimum period for deducting lease payments on a building?

Question 3 of 6

Question 3 of 6

Absent any contractual derogation, who deducts depreciation on the assets of a business that has been let?

Question 4 of 6

Question 4 of 6

What is the maximum yearly deductible share of the cost of an industrial patent?

Question 5 of 6

Question 5 of 6

How does a company under Italian accounting standards deduct goodwill recognised as an asset?

Question 6 of 6

Question 6 of 6

A public concession runs for fifteen years. How is its cost deducted?

Read in Italian

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.