Depreciating fixed assets
The accounting duty of a depreciation plan against tax deductibility conditioned on trade practice, the three reducing-balance coefficients, then the article 39 B floor whose breach forfeits the deduction for good. Three modules on a 90 000 € lorry. All the prose is free to read; the case study and quizzes are sold.
Advanced3 modules25 minModule 1 free to read
2026 rules — verified on September 8, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
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By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Separate the accounting duty to depreciate from tax deductibility.
- Retain the depreciation-plan rule of the commercial code.
- Place the condition the general tax code attaches to deduction.
- Understand the cross-reference to trade practice.
- Know why depreciation is not an adjustment variable.
- Place the assets to which the reducing-balance method is open.
- Retain the three coefficients and the lives they attach to.
- Compute a reducing-balance rate from the straight-line rate.
- Understand why the charge falls year on year.
- Separate the coefficients in force from those of a bygone period.
- State the rule of compulsory minimum depreciation.
- Understand that the comparison is of cumulative totals, not of one year's charge.
- Retain the nature of the penalty attached to a breach.
- Know when the comparison is assessed.
- Place depreciation within the year-end inventory.
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountTwo registers for one assetWhat you will be able to do
- Separate the accounting duty to depreciate from tax deductibility.
- Retain the depreciation-plan rule of the commercial code.
- Place the condition the general tax code attaches to deduction.
- Understand the cross-reference to trade practice.
- Know why depreciation is not an adjustment variable.
- Module 29 minIncluded in the full courseThe reducing balance, and its three coefficientsWhat you will be able to do
- Place the assets to which the reducing-balance method is open.
- Retain the three coefficients and the lives they attach to.
- Compute a reducing-balance rate from the straight-line rate.
- Understand why the charge falls year on year.
- Separate the coefficients in force from those of a bygone period.
- Module 38 minIncluded in the full courseThe floor you lose by crossing itWhat you will be able to do
- State the rule of compulsory minimum depreciation.
- Understand that the comparison is of cumulative totals, not of one year's charge.
- Retain the nature of the penalty attached to a breach.
- Know when the comparison is assessed.
- Place depreciation within the year-end inventory.
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (2)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (2)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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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.