{"id":53090,"date":"2024-06-12T20:51:23","date_gmt":"2024-06-12T18:51:23","guid":{"rendered":"https:\/\/expertise-comptable.bj\/?p=53090"},"modified":"2024-06-12T22:17:50","modified_gmt":"2024-06-12T20:17:50","slug":"amortissement-definition-et-duree","status":"publish","type":"post","link":"https:\/\/expertise-comptable.bj\/index.php\/2024\/06\/12\/amortissement-definition-et-duree\/","title":{"rendered":"Amortissement, d\u00e9finition et dur\u00e9e"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"53090\" class=\"elementor elementor-53090\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e1e601a elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e1e601a\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8cf7810\" data-id=\"8cf7810\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-73290db elementor-widget elementor-widget-heading\" data-id=\"73290db\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"Amortissement-definition-et-duree\"><\/span>Amortissement, d\u00e9finition et dur\u00e9e<span class=\"ez-toc-section-end\"><\/span><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7081d70 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7081d70\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3e08beb\" data-id=\"3e08beb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6d4c026 elementor-widget elementor-widget-text-editor\" data-id=\"6d4c026\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L&rsquo;<b>amortissement<\/b> est un processus <b>comptable<\/b> qui consiste \u00e0 r\u00e9partir le co\u00fbt d&rsquo;acquisition d&rsquo;une <b>immobilisation<\/b> sur sa <b>dur\u00e9e <\/b>d&rsquo;utilisation.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_72 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Contenus<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/expertise-comptable.bj\/index.php\/2024\/06\/12\/amortissement-definition-et-duree\/#Amortissement-definition-et-duree\" title=\"Amortissement, d\u00e9finition et dur\u00e9e\">Amortissement, d\u00e9finition et dur\u00e9e<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/expertise-comptable.bj\/index.php\/2024\/06\/12\/amortissement-definition-et-duree\/#Definition-de-lamortissement\" title=\"D\u00e9finition de l&#039;amortissement\">D\u00e9finition de l'amortissement<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/expertise-comptable.bj\/index.php\/2024\/06\/12\/amortissement-definition-et-duree\/#Calcul-et-duree-de-lamortissement\" title=\"Calcul et dur\u00e9e de l&#039;amortissement\">Calcul et dur\u00e9e de l'amortissement<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/expertise-comptable.bj\/index.php\/2024\/06\/12\/amortissement-definition-et-duree\/#La-difference-entre-un-amortissement-comptable-et-un-amortissement-fiscal\" title=\"La diff\u00e9rence entre un amortissement comptable et un amortissement fiscal\">La diff\u00e9rence entre un amortissement comptable et un amortissement fiscal<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p>Les <b>immobilisations<\/b> peuvent \u00eatre des biens <b>corporels<\/b> tels que des \u00e9quipements, des b\u00e2timents ou des v\u00e9hicules, ou des biens <b>incorporels<\/b> tels que des <b>brevets<\/b>, des marques ou des logiciels.<\/p><p>Cela permet de refl\u00e9ter de mani\u00e8re plus pr\u00e9cise la d\u00e9pr\u00e9ciation de la valeur de l&rsquo;actif au fil du temps.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-58b7c54 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"58b7c54\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1671be7\" data-id=\"1671be7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-68feffa elementor-widget elementor-widget-heading\" data-id=\"68feffa\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"Definition-de-lamortissement\"><\/span>D\u00e9finition de l'amortissement<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c5fc093 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c5fc093\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c511511\" data-id=\"c511511\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-36b3336 elementor-widget elementor-widget-text-editor\" data-id=\"36b3336\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p dir=\"ltr\">Pour une entreprise, l\u2019amortissement repr\u00e9sente la perte de valeur d\u2019un bien du fait de l\u2019usure du temps ou de l\u2019obsolescence.<\/p><p dir=\"ltr\">Il existe deux principaux modes d&rsquo;<b>amortissement<\/b>. <b>lin\u00e9aire<\/b> et <b>d\u00e9gressif<\/b>.<\/p><p dir=\"ltr\">l&rsquo;<b>amortissement lin\u00e9aire<\/b> consiste \u00e0 r\u00e9partir de mani\u00e8re \u00e9gale le co\u00fbt de l&rsquo;<b>immobilisation<\/b> sur sa dur\u00e9e d&rsquo;<b>amortissement<\/b>.<\/p><p dir=\"ltr\">L&rsquo;<b>amortissement d\u00e9gressif<\/b> quant \u00e0 lui permet une <b>d\u00e9duction fiscale<\/b> plus rapide des <b>immobilisations<\/b>, en appliquant un taux d&rsquo;<b>amortissement<\/b> plus \u00e9lev\u00e9 au d\u00e9but de la <b>dur\u00e9e<\/b> d&rsquo;utilisation.<\/p><p dir=\"ltr\">La <b>dur\u00e9e<\/b> d&rsquo;utilisation d&rsquo;une <b>immobilisation<\/b> correspond \u00e0 la p\u00e9riode pendant laquelle l&rsquo;entreprise pr\u00e9voit de tirer des <b>avantages \u00e9conomiques<\/b> de cet actif.<\/p><p dir=\"ltr\">\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1115257 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1115257\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-017630f\" data-id=\"017630f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-22be176 elementor-widget elementor-widget-heading\" data-id=\"22be176\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"Calcul-et-duree-de-lamortissement\"><\/span>Calcul et dur\u00e9e de l'amortissement<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f55d463 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f55d463\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c253f85\" data-id=\"c253f85\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-07e732f elementor-widget elementor-widget-text-editor\" data-id=\"07e732f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Elle est <b>calcul\u00e9e<\/b> en fonction de l&rsquo;<b>usure<\/b>, de l&rsquo;<b>obsolescence<\/b> ou de la <b>consommation des avantages<\/b> attendus.<\/p><p>la dur\u00e9e d&rsquo;<b>amortissement<\/b> est la p\u00e9riode sur laquelle l&rsquo;<b>amortissement<\/b> sera <b>calcul\u00e9<\/b>.<\/p><p>La <b>dotation aux amortissements<\/b> correspond \u00e0 la charge <b>annuelle<\/b> <b>constat\u00e9e<\/b> en comptabilit\u00e9 pour refl\u00e9ter la <b>perte de <a href=\"https:\/\/expertise-comptable.bj\/index.php\/2024\/05\/29\/valeur-ajoutee-definition-et-calcul\/\">valeur<\/a><\/b> de l&rsquo;<b>immobilisation<\/b> au fil du temps.<\/p><p>Elle est d\u00e9termin\u00e9e en fonction de la valeur brute de l&rsquo;<b>immobilisation<\/b>, de sa <b>valeur r\u00e9siduelle<\/b> et de sa dur\u00e9e d&rsquo;<b>amortissement<\/b>.<\/p><p>le plan d&rsquo;<b>amortissement<\/b> est le tableau qui d\u00e9taille les <b>dotations aux amortissements<\/b> <b>annuelles<\/b> sur la <b>dur\u00e9e<\/b> d&rsquo;utilisation de l&rsquo;<b>immobilisation<\/b>. Il permet de suivre l&rsquo;\u00e9volution de la <b>valeur nette comptable<\/b> de l&rsquo;actif et de la <b>valeur r\u00e9siduelle<\/b>apr\u00e8s <b>amortissement<\/b>. En r\u00e9sum\u00e9, l&rsquo;<b>amortissement<\/b> est un m\u00e9canisme <b>comptable<\/b> essentiel pour refl\u00e9ter la <b>d\u00e9pr\u00e9ciation des actifs<\/b> au fil du temps et pour d\u00e9terminer la <b>valeur <a href=\"https:\/\/expertise-comptable.bj\/index.php\/expertise-comptable\/\">comptable<\/a><\/b> des <b>immobilisations<\/b>.\u00a0<\/p><p dir=\"ltr\">L\u2019amortissement dit \u00ab par composant \u00bb et l\u2019amortissement exceptionnel (sur 12 \u00e0 24 mois) sont utilis\u00e9s en comptabilit\u00e9 dans des circonstances exceptionnelles.<\/p><p>Il permet \u00e9galement de <b>d\u00e9duire<\/b> une partie du co\u00fbt d&rsquo;acquisition des biens dans le calcul du <b>r\u00e9sultat fiscal<\/b>, et ainsi d&rsquo;avoir une vision plus fid\u00e8le de la rentabilit\u00e9 de l&rsquo;entreprise.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d5c627a elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d5c627a\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-67f9243\" data-id=\"67f9243\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-61d7b72 elementor-widget elementor-widget-heading\" data-id=\"61d7b72\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"La-difference-entre-un-amortissement-comptable-et-un-amortissement-fiscal\"><\/span>La diff\u00e9rence entre un amortissement comptable et un amortissement fiscal<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5829126 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5829126\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9152619\" data-id=\"9152619\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b0c11e7 elementor-widget elementor-widget-text-editor\" data-id=\"b0c11e7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>L&rsquo;amortissement comptable<\/strong> est le mode de <b>constatation<\/b> de la <b>d\u00e9pr\u00e9ciation<\/b> des <b>immobilisations<\/b> dans les comptes de l&rsquo;entreprise.<\/p><p>la dur\u00e9e d&rsquo;<b>amortissement<\/b>, le taux d&rsquo;<b>amortissement<\/b> et la <b>valeur nette comptable<\/b> sont des \u00e9l\u00e9ments cl\u00e9s du plan d&rsquo;<b>amortissement<\/b> qui permet de suivre la <b>d\u00e9pr\u00e9ciation<\/b> de l&rsquo;actif au fil du temps.<\/p><p><b>L&rsquo;amortissement fiscal<\/b>, quant \u00e0 lui, est le mode de <b>constatation<\/b> de la <b>d\u00e9pr\u00e9ciation<\/b> des <b>immobilisations<\/b> pour le calcul de l&rsquo;<b>imp\u00f4t sur les soci\u00e9t\u00e9s<\/b>.\u00a0Les <b>amortissements<\/b> fiscaux peuvent \u00eatre <b>d\u00e9ductibles<\/b> du <b>r\u00e9sultat fiscal<\/b> de l&rsquo;entreprise et avoir un impact direct sur le montant de l&rsquo;imp\u00f4t \u00e0 payer.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4f8da63 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4f8da63\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-910dc69\" data-id=\"910dc69\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-20dc04c elementor-widget elementor-widget-text-editor\" data-id=\"20dc04c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Il est conseill\u00e9 de se faire accompagner par un <b>expert-comptable<\/b> pour optimiser la gestion de l&rsquo;<b>amortissement<\/b> et \u00e9viter tout risque de redressement fiscal. Prenez gratuitement RDV avec un de nos Experts.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6cd92c elementor-align-center elementor-widget elementor-widget-button\" data-id=\"e6cd92c\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/calendly.com\/prestanciel\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Je prend un RDV gratuit<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-01cd7fd\" data-id=\"01cd7fd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-11f20bb elementor-widget elementor-widget-image\" data-id=\"11f20bb\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"500\" height=\"350\" src=\"https:\/\/expertise-comptable.bj\/wp-content\/uploads\/2024\/06\/Pale-Blush-Name-In-Rectangle-Logo-Design_20240612_213305_0001.webp\" class=\"attachment-2048x2048 size-2048x2048 wp-image-53133\" alt=\"amortissement, d\u00e9finition dur\u00e9e et calcul\" srcset=\"https:\/\/expertise-comptable.bj\/wp-content\/uploads\/2024\/06\/Pale-Blush-Name-In-Rectangle-Logo-Design_20240612_213305_0001.webp 500w, https:\/\/expertise-comptable.bj\/wp-content\/uploads\/2024\/06\/Pale-Blush-Name-In-Rectangle-Logo-Design_20240612_213305_0001-300x210.webp 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6991301 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6991301\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8140cc4\" data-id=\"8140cc4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-596435d elementor-widget elementor-widget-text-editor\" data-id=\"596435d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La principale diff\u00e9rence entre l&rsquo;<b>amortissement<\/b> comptable et l&rsquo;<b>amortissement fiscal <\/b>r\u00e9side dans leurs modalit\u00e9s de calcul et leurs cons\u00e9quences sur la situation financi\u00e8re de l&rsquo;entreprise.<\/p><p>Il est important pour les entreprises de respecter \u00e0 la fois les <b>r\u00e8gles comptables<\/b> et fiscales en mati\u00e8re d&rsquo;<b>amortissement <\/b>afin de garantir la conformit\u00e9 de leur comptabilit\u00e9 et de minimiser leur charge <b>fiscale<\/b>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Amortissement, d\u00e9finition et dur\u00e9e L&rsquo;amortissement est un processus comptable qui consiste \u00e0 r\u00e9partir le co\u00fbt d&rsquo;acquisition d&rsquo;une immobilisation sur sa dur\u00e9e d&rsquo;utilisation. Les immobilisations peuvent \u00eatre des biens corporels tels [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":53133,"comment_status":"open","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[55],"tags":[],"class_list":["post-53090","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Amortissement, d\u00e9finition et dur\u00e9e - PRESTANCIEL B\u00c9NIN<\/title>\n<meta name=\"description\" content=\"L&#039;amortissement est la r\u00e9partition des co\u00fbts d&#039;actifs \u00e0 long terme sur leur dur\u00e9e de vie pr\u00e9vue, utilis\u00e9e pour refl\u00e9ter la d\u00e9pr\u00e9ciation ...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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