Module 18 min828 wordsFree — no account
What the fixed-asset schedule records
Dated official sources, and the contents this module links to · 1 section
Official sources
- impots.gouv.fr — Form 2050-LIASSE: tax return of the standard actual-profit regime, schedules 2050 to 2059 (2026 edition) — verified on September 11, 2026
- BOFiP — BIC, acquisition of low-value assets (BOI-BIC-CHG-20-30-10), quoted verbatim from the French page as served: the €500 excluding-tax tolerance covers the three categories taught here — « Petits matériels et outillages d'une valeur unitaire hors taxes n'excédant pas 500 euros » (l. 71), « Matériels et mobiliers de bureau d'une valeur unitaire hors taxes n'excédant pas 500 euros » (l. 91), « Cette tolérance est aussi applicable aux dépenses d'acquisition de logiciels » (l. 106 and 108). It reads as an administrative tolerance rather than a rule of law, and the threshold is assessed on the GLOBAL price where the parts form a single asset (l. 86 and 104); it does not apply to initial equipment or to a complete replacement of furniture (l. 101). Read on 2026-09-13 — verified on September 13, 2026
- Légifrance — Commercial code, article R123-179: depreciation plan for assets whose useful life is limited — verified on September 8, 2026
Contents linked from this module
- Schedule 2054-SD, heading by heading
The official form as served, with the movement columns and the chart-of-accounts headings set 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.