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Module 122 min2395 wordsFree — no account

The tax depreciation schedule for tangible assets: cost, entry into service, ministerial rates and disposal

A way to check what has landed — no marks, no account · 1 section · 317 words · 6 min

Test yourself

Question 1 of 6

Question 1 of 6

From which year is depreciation on a tangible business asset deductible?

Question 2 of 6

Question 2 of 6

Which rate applies in the first year of use?

Question 3 of 6

Question 3 of 6

Do delivery and installation of a machine form part of its depreciable cost?

Question 4 of 6

Question 4 of 6

The accounts book a charge above the tax maximum. What happens to the excess?

Question 5 of 6

Question 5 of 6

An asset not yet fully depreciated is destroyed and scrapped. How is its residual cost treated?

Question 6 of 6

Question 6 of 6

To which amount is the depreciation rate applied each year?

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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.