Module 18 min821 wordsFree — no account

Two registers for one asset

A way to check what has landed — no marks, no account · 1 section · 191 words · 3 min

Test yourself

Question 1 of 3

What does article R123-179 of the commercial code provide?

That a business may depreciate its fixed assetsThat fixed assets with a limited useful life are depreciated according to a planThat depreciation is optional in a loss-making year

Question 2 of 3

What condition does article 39, 1, 2° attach to the deduction?

That the depreciation be actually charged and within the limit of trade practiceThat the asset have been bought newThat the year be profitable

Question 3 of 3

What does the tax deduction limit refer to?

A schedule of lives set by decreeThe practice of each kind of industry, trade or businessThe term of the loan that financed the asset

Read in French

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.