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les m thodes d amortissement comptable

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les m thodes d amortissement comptable

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    1. LES MÉTHODES D ’ AMORTISSEMENT COMPTABLE Sur le plan juridique, aucune méthode n’est conseillée ni interdite (traduire au mieux le rythme de consommation des avantages économiques futurs).

    3. 2. Amortissement linéaire (ou constant) Il répartit de manière égale la consommation sur la durée d’utilisation du bien. Il est appliqué à défaut d’un mode mieux adapté.

    4. 3. Amortissement dégressif à taux décroissant appliqué à une valeur constante (SOFTY)

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