Module 18 min821 wordsFree — no account
Two registers for one asset
Dated official sources, and the contents this module links to · 1 section
Official sources
- Légifrance — Commercial code, article R123-179: fixed assets whose useful life is limited are depreciated over that life according to a depreciation plan, a regulation of the accounting standards authority being able to provide different arrangements for traders not exceeding two of the three criteria set at the 2° of article D. 123-200; version in force since 1 January 2016 — verified on September 8, 2026
- Légifrance — General tax code, article 39, 1, 2°: depreciation actually charged by the business is allowed as a deduction within the limit of what is generally accepted according to the practice of each kind of industry, trade or business, having regard to article 39 A and subject to article 39 B; version in force since 21 February 2026 — verified on September 8, 2026
Contents linked from this module
- Depreciation calculator
The annual charge on an asset given its base, its life and the method chosen.
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.