Module 19 min910 wordsFree — no account
Depreciation: spreading a cost over the years of use
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 53 words · 1 min
Worked example
The digger at TechBâtiment SAS
Acquisition price: €84,000. Residual value expected at the end of use: €12,000. The depreciable base is therefore €72,000, not €84,000. Spread on a straight line over six years, it gives an annual instalment of €12,000. That is the amount reaching profit each year, until the plan runs out.
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.