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Module 121 min2266 wordsFree — no account

When a cost is deductible: accruals, certainty, booking in the accounts, relevance and depreciation

A way to check what has landed — no marks, no account · 1 section · 285 words · 6 min

Test yourself

Question 1 of 6

Question 1 of 6

A consultancy service is completed in December 2026 and paid in February 2027. In which year is it deducted?

Question 2 of 6

Question 2 of 6

When is late-payment interest owed to a supplier deducted?

Question 3 of 6

Question 3 of 6

A cost relating to 2026 was not recorded in the 2026 accounts. Can it be deducted in the tax return?

Question 4 of 6

Question 4 of 6

A business with 80% taxed revenue and 20% exempt income incurs a 5,000 euro shared expense. How much can it deduct?

Question 5 of 6

Question 5 of 6

From when is a business asset depreciated?

Question 6 of 6

Question 6 of 6

An SRL buys a 480 euro monitor. How is it deducted?

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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.