Module 19 min910 wordsFree — no account

Depreciation: spreading a cost over the years of use

A way to check what has landed — no marks, no account · 1 section · 120 words · 3 min

Test yourself

Question 1 of 3

The digger costs €84,000 and its residual value is estimated at €12,000. What base is depreciated?

€84,000€72,000€12,000

Question 2 of 3

By how much may a depreciation period depart from sector practice without being challenged?

10 %20 %50 %

Question 3 of 3

What distinguishes an impairment from depreciation?

Its amountIts occasional and reversible characterThe account used

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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.