Module 19 min910 wordsFree — no account
Depreciation: spreading a cost over the years of use
Dated official sources, and the contents this module links to · 1 section
Official sources
- BOFiP — Industrial and commercial profits, depreciation: normal period of use of depreciable assets and the 20 % tolerance on sector practice (BOI-BIC-AMT-10-40-10, version of 16 December 2013) — verified on September 7, 2026
- Légifrance — French Tax Code, article 39: depreciation is among the charges deducted from net profit, version in force from 21 February 2026 — verified on September 7, 2026
- BOFiP — Industrial and commercial profits, provisions: definition and distinguishing features, distinction from accrued liabilities and from impairment (BOI-BIC-PROV-10, version of 17 December 2013) — verified on September 8, 2026
- Légifrance — General tax code, article 39 A: depreciation of equipment assets, other than residential buildings, sites and premises used for carrying on the profession, acquired or made from 1 January 1960 by industrial businesses, may be computed on a reducing-balance system; the coefficients are 1.25 for a normal useful life of three or four years, 1.75 for five or six years and 2.25 beyond six years; version in force since 31 December 2018 — verified on September 8, 2026
Contents linked from this module
- Build a depreciation schedule
The calculator produces the straight-line or declining-balance schedule from the depreciable base, the period and the date the asset entered service.
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.