Module 18 min821 wordsFree — no account
Two registers for one asset
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 71 words · 1 min
Worked example
Why the Transports Guilbert accountant refuses
The lorry has a limited useful life: article R123-179 requires it to be depreciated over that life according to a plan, regardless of the year's result. Skipping a year is therefore not an accounting option. Nor is it a deferred tax advantage: article 39 allows as a deduction only depreciation actually charged, and module 3 shows that omitted depreciation can even be lost for good.
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.