Successfully reported this slideshow.
We use your LinkedIn profile and activity data to personalize ads and to show you more relevant ads. You can change your ad preferences anytime.

04 amortissementdegressif

2,457 views

Published on

  • DOWNLOAD THIS BOOKS INTO AVAILABLE FORMAT (2019 Update) ......................................................................................................................... ......................................................................................................................... Download Full PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download Full EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download Full doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... ......................................................................................................................... ................................................................................................................................... eBook is an electronic version of a traditional print book THIS can be read by using a personal computer or by using an eBook reader. (An eBook reader can be a software application for use on a computer such as Microsoft's free Reader application, or a book-sized computer THIS is used solely as a reading device such as Nuvomedia's Rocket eBook.) Users can purchase an eBook on diskette or CD, but the most popular method of getting an eBook is to purchase a downloadable file of the eBook (or other reading material) from a Web site (such as Barnes and Noble) to be read from the user's computer or reading device. Generally, an eBook can be downloaded in five minutes or less ......................................................................................................................... .............. Browse by Genre Available eBooks .............................................................................................................................. Art, Biography, Business, Chick Lit, Children's, Christian, Classics, Comics, Contemporary, Cookbooks, Manga, Memoir, Music, Mystery, Non Fiction, Paranormal, Philosophy, Poetry, Psychology, Religion, Romance, Science, Science Fiction, Self Help, Suspense, Spirituality, Sports, Thriller, Travel, Young Adult, Crime, Ebooks, Fantasy, Fiction, Graphic Novels, Historical Fiction, History, Horror, Humor And Comedy, ......................................................................................................................... ......................................................................................................................... .....BEST SELLER FOR EBOOK RECOMMEND............................................................. ......................................................................................................................... Blowout: Corrupted Democracy, Rogue State Russia, and the Richest, Most Destructive Industry on Earth,-- The Ride of a Lifetime: Lessons Learned from 15 Years as CEO of the Walt Disney Company,-- Call Sign Chaos: Learning to Lead,-- StrengthsFinder 2.0,-- Stillness Is the Key,-- She Said: Breaking the Sexual Harassment Story THIS Helped Ignite a Movement,-- Atomic Habits: An Easy & Proven Way to Build Good Habits & Break Bad Ones,-- Everything Is Figureoutable,-- What It Takes: Lessons in the Pursuit of Excellence,-- Rich Dad Poor Dad: What the Rich Teach Their Kids About Money THIS the Poor and Middle Class Do Not!,-- The Total Money Makeover: Classic Edition: A Proven Plan for Financial Fitness,-- Shut Up and Listen!: Hard Business Truths THIS Will Help You Succeed, ......................................................................................................................... .........................................................................................................................
       Reply 
    Are you sure you want to  Yes  No
    Your message goes here
  • DOWNLOAD THIS BOOKS INTO AVAILABLE FORMAT (2019 Update) ......................................................................................................................... ......................................................................................................................... Download Full PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download Full EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download Full doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... ......................................................................................................................... ................................................................................................................................... eBook is an electronic version of a traditional print book THIS can be read by using a personal computer or by using an eBook reader. (An eBook reader can be a software application for use on a computer such as Microsoft's free Reader application, or a book-sized computer THIS is used solely as a reading device such as Nuvomedia's Rocket eBook.) Users can purchase an eBook on diskette or CD, but the most popular method of getting an eBook is to purchase a downloadable file of the eBook (or other reading material) from a Web site (such as Barnes and Noble) to be read from the user's computer or reading device. Generally, an eBook can be downloaded in five minutes or less ......................................................................................................................... .............. Browse by Genre Available eBooks .............................................................................................................................. Art, Biography, Business, Chick Lit, Children's, Christian, Classics, Comics, Contemporary, Cookbooks, Manga, Memoir, Music, Mystery, Non Fiction, Paranormal, Philosophy, Poetry, Psychology, Religion, Romance, Science, Science Fiction, Self Help, Suspense, Spirituality, Sports, Thriller, Travel, Young Adult, Crime, Ebooks, Fantasy, Fiction, Graphic Novels, Historical Fiction, History, Horror, Humor And Comedy, ......................................................................................................................... ......................................................................................................................... .....BEST SELLER FOR EBOOK RECOMMEND............................................................. ......................................................................................................................... Blowout: Corrupted Democracy, Rogue State Russia, and the Richest, Most Destructive Industry on Earth,-- The Ride of a Lifetime: Lessons Learned from 15 Years as CEO of the Walt Disney Company,-- Call Sign Chaos: Learning to Lead,-- StrengthsFinder 2.0,-- Stillness Is the Key,-- She Said: Breaking the Sexual Harassment Story THIS Helped Ignite a Movement,-- Atomic Habits: An Easy & Proven Way to Build Good Habits & Break Bad Ones,-- Everything Is Figureoutable,-- What It Takes: Lessons in the Pursuit of Excellence,-- Rich Dad Poor Dad: What the Rich Teach Their Kids About Money THIS the Poor and Middle Class Do Not!,-- The Total Money Makeover: Classic Edition: A Proven Plan for Financial Fitness,-- Shut Up and Listen!: Hard Business Truths THIS Will Help You Succeed, ......................................................................................................................... .........................................................................................................................
       Reply 
    Are you sure you want to  Yes  No
    Your message goes here
  • DOWNLOAD THIS BOOKS INTO AVAILABLE FORMAT (2019 Update) ......................................................................................................................... ......................................................................................................................... Download Full PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download Full EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download Full doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... ......................................................................................................................... ................................................................................................................................... eBook is an electronic version of a traditional print book THIS can be read by using a personal computer or by using an eBook reader. (An eBook reader can be a software application for use on a computer such as Microsoft's free Reader application, or a book-sized computer THIS is used solely as a reading device such as Nuvomedia's Rocket eBook.) Users can purchase an eBook on diskette or CD, but the most popular method of getting an eBook is to purchase a downloadable file of the eBook (or other reading material) from a Web site (such as Barnes and Noble) to be read from the user's computer or reading device. Generally, an eBook can be downloaded in five minutes or less ......................................................................................................................... .............. Browse by Genre Available eBooks .............................................................................................................................. Art, Biography, Business, Chick Lit, Children's, Christian, Classics, Comics, Contemporary, Cookbooks, Manga, Memoir, Music, Mystery, Non Fiction, Paranormal, Philosophy, Poetry, Psychology, Religion, Romance, Science, Science Fiction, Self Help, Suspense, Spirituality, Sports, Thriller, Travel, Young Adult, Crime, Ebooks, Fantasy, Fiction, Graphic Novels, Historical Fiction, History, Horror, Humor And Comedy, ......................................................................................................................... ......................................................................................................................... .....BEST SELLER FOR EBOOK RECOMMEND............................................................. ......................................................................................................................... Blowout: Corrupted Democracy, Rogue State Russia, and the Richest, Most Destructive Industry on Earth,-- The Ride of a Lifetime: Lessons Learned from 15 Years as CEO of the Walt Disney Company,-- Call Sign Chaos: Learning to Lead,-- StrengthsFinder 2.0,-- Stillness Is the Key,-- She Said: Breaking the Sexual Harassment Story THIS Helped Ignite a Movement,-- Atomic Habits: An Easy & Proven Way to Build Good Habits & Break Bad Ones,-- Everything Is Figureoutable,-- What It Takes: Lessons in the Pursuit of Excellence,-- Rich Dad Poor Dad: What the Rich Teach Their Kids About Money THIS the Poor and Middle Class Do Not!,-- The Total Money Makeover: Classic Edition: A Proven Plan for Financial Fitness,-- Shut Up and Listen!: Hard Business Truths THIS Will Help You Succeed, ......................................................................................................................... .........................................................................................................................
       Reply 
    Are you sure you want to  Yes  No
    Your message goes here
  • DOWNLOAD THIS BOOKS INTO AVAILABLE FORMAT (2019 Update) ......................................................................................................................... ......................................................................................................................... Download Full PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download Full EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download Full doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... ......................................................................................................................... ................................................................................................................................... eBook is an electronic version of a traditional print book THIS can be read by using a personal computer or by using an eBook reader. (An eBook reader can be a software application for use on a computer such as Microsoft's free Reader application, or a book-sized computer THIS is used solely as a reading device such as Nuvomedia's Rocket eBook.) Users can purchase an eBook on diskette or CD, but the most popular method of getting an eBook is to purchase a downloadable file of the eBook (or other reading material) from a Web site (such as Barnes and Noble) to be read from the user's computer or reading device. Generally, an eBook can be downloaded in five minutes or less ......................................................................................................................... .............. Browse by Genre Available eBooks .............................................................................................................................. Art, Biography, Business, Chick Lit, Children's, Christian, Classics, Comics, Contemporary, Cookbooks, Manga, Memoir, Music, Mystery, Non Fiction, Paranormal, Philosophy, Poetry, Psychology, Religion, Romance, Science, Science Fiction, Self Help, Suspense, Spirituality, Sports, Thriller, Travel, Young Adult, Crime, Ebooks, Fantasy, Fiction, Graphic Novels, Historical Fiction, History, Horror, Humor And Comedy, ......................................................................................................................... ......................................................................................................................... .....BEST SELLER FOR EBOOK RECOMMEND............................................................. ......................................................................................................................... Blowout: Corrupted Democracy, Rogue State Russia, and the Richest, Most Destructive Industry on Earth,-- The Ride of a Lifetime: Lessons Learned from 15 Years as CEO of the Walt Disney Company,-- Call Sign Chaos: Learning to Lead,-- StrengthsFinder 2.0,-- Stillness Is the Key,-- She Said: Breaking the Sexual Harassment Story THIS Helped Ignite a Movement,-- Atomic Habits: An Easy & Proven Way to Build Good Habits & Break Bad Ones,-- Everything Is Figureoutable,-- What It Takes: Lessons in the Pursuit of Excellence,-- Rich Dad Poor Dad: What the Rich Teach Their Kids About Money THIS the Poor and Middle Class Do Not!,-- The Total Money Makeover: Classic Edition: A Proven Plan for Financial Fitness,-- Shut Up and Listen!: Hard Business Truths THIS Will Help You Succeed, ......................................................................................................................... .........................................................................................................................
       Reply 
    Are you sure you want to  Yes  No
    Your message goes here
  • DOWNLOAD THIS BOOKS INTO AVAILABLE FORMAT (2019 Update) ......................................................................................................................... ......................................................................................................................... Download Full PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download Full EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download Full doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... ......................................................................................................................... ................................................................................................................................... eBook is an electronic version of a traditional print book THIS can be read by using a personal computer or by using an eBook reader. (An eBook reader can be a software application for use on a computer such as Microsoft's free Reader application, or a book-sized computer THIS is used solely as a reading device such as Nuvomedia's Rocket eBook.) Users can purchase an eBook on diskette or CD, but the most popular method of getting an eBook is to purchase a downloadable file of the eBook (or other reading material) from a Web site (such as Barnes and Noble) to be read from the user's computer or reading device. Generally, an eBook can be downloaded in five minutes or less ......................................................................................................................... .............. Browse by Genre Available eBooks .............................................................................................................................. Art, Biography, Business, Chick Lit, Children's, Christian, Classics, Comics, Contemporary, Cookbooks, Manga, Memoir, Music, Mystery, Non Fiction, Paranormal, Philosophy, Poetry, Psychology, Religion, Romance, Science, Science Fiction, Self Help, Suspense, Spirituality, Sports, Thriller, Travel, Young Adult, Crime, Ebooks, Fantasy, Fiction, Graphic Novels, Historical Fiction, History, Horror, Humor And Comedy, ......................................................................................................................... ......................................................................................................................... .....BEST SELLER FOR EBOOK RECOMMEND............................................................. ......................................................................................................................... Blowout: Corrupted Democracy, Rogue State Russia, and the Richest, Most Destructive Industry on Earth,-- The Ride of a Lifetime: Lessons Learned from 15 Years as CEO of the Walt Disney Company,-- Call Sign Chaos: Learning to Lead,-- StrengthsFinder 2.0,-- Stillness Is the Key,-- She Said: Breaking the Sexual Harassment Story THIS Helped Ignite a Movement,-- Atomic Habits: An Easy & Proven Way to Build Good Habits & Break Bad Ones,-- Everything Is Figureoutable,-- What It Takes: Lessons in the Pursuit of Excellence,-- Rich Dad Poor Dad: What the Rich Teach Their Kids About Money THIS the Poor and Middle Class Do Not!,-- The Total Money Makeover: Classic Edition: A Proven Plan for Financial Fitness,-- Shut Up and Listen!: Hard Business Truths THIS Will Help You Succeed, ......................................................................................................................... .........................................................................................................................
       Reply 
    Are you sure you want to  Yes  No
    Your message goes here

04 amortissementdegressif

  1. 1. Constatation comptable de la dépréciation irréversible d’un bien. L’amortissement dégressif
  2. 2. Le calcul L’amortissement se calcule comme suit : base x taux x temps / 12 Prorata temporis
  3. 3. <ul><li>la base est égale à la valeur d’origine </li></ul><ul><li>le taux est égal au taux linéaire multiplié par le coefficient dégressif (1/n x coef) </li></ul><ul><li>le temps est égal à la durée comprise entre le 1 er jour du mois d’acquisition et la fin de l’année. </li></ul>La première année :
  4. 4. Exemple : une machine est acquise le 15/03/2003 (mise en service le 10/05/03) pour une valeur TTC de 3 229,2 € (soit 2 700 € HT). Durée d’utilisation 5 ans (soit 1/0,2). Date de mise en service 10/10/03 Date d’acquisition 15/03/03 1 er jour du mois d’acquisition durée = 10 mois ou 10/12 eme d’année 1 mois 01/03 J F M A M J J A S O N D
  5. 5. <ul><li>la base est égale à la valeur nette comptable du début d’exercice </li></ul><ul><li>le temps est égal à 1 (une année) </li></ul><ul><li>le taux est égal au plus grand des deux taux : </li></ul><ul><li>dégressif = 1 / nombre total d’années d’amortissement x coef </li></ul><ul><li>linéaire = 1 / nombre d’années restant à amortir </li></ul>Il reste 5 ans à amortir 1/5 = 0,20 soit 20 % Le taux linéaire est égal à 20 % Les autres années : Application du taux le + grand, soit 35 % 1/1 = 100 % 35 % 2007 1/2 = 50 % 35 % 2006 1/3 = 33,33% 35 % 2005 1/4 = 25 % 35 % 2004 1/5 = 20 % 100/5 x 1,75 = 35 % 2003 Taux linéaire Taux dégressif Années
  6. 6. <ul><li>la base est égale à la valeur nette comptable du début d’exercice </li></ul><ul><li>le temps est égal à 1 (une année) </li></ul><ul><li>le taux est égal au plus grand des deux taux : </li></ul><ul><li>dégressif = 1 / nombre total d’années d’amortissement x coef </li></ul><ul><li>linéaire = 1 / nombre d’années restant à amortir </li></ul>Il reste 4 ans à amortir 1/4 = 0,25 soit 25 % Le taux linéaire est égal à 25 % Les autres années : Application du taux le + grand, soit 35 % 1/1 = 100 % 35 % 2007 1/2 = 50 % 35 % 2006 1/3 = 33,33% 35 % 2005 1/4 = 25 % 35 % 2004 1/5 = 20 % 100/5 x 1,75 = 35 % 2003 Taux linéaire Taux dégressif Années
  7. 7. <ul><li>la base est égale à la valeur nette comptable du début d’exercice </li></ul><ul><li>le temps est égal à 1 (une année) </li></ul><ul><li>le taux est égal au plus grand des deux taux : </li></ul><ul><li>dégressif = 1 / nombre total d’années d’amortissement x coef </li></ul><ul><li>linéaire = 1 / nombre d’années restant à amortir </li></ul>Il reste 3 ans à amortir 1/3 = 0,3333 soit 33,33 % Le taux linéaire est égal à 33,33 % Les autres années : Application du taux le + grand, soit 35 % 1/1 = 100 % 35 % 2007 1/2 = 50 % 35 % 2006 1/3 = 33,33% 35 % 2005 1/4 = 25 % 35 % 2004 1/5 = 20 % 100/5 x 1,75 = 35 % 2003 Taux linéaire Taux dégressif Années
  8. 8. <ul><li>la base est égale à la valeur nette comptable du début d’exercice </li></ul><ul><li>le temps est égal à 1 (une année) </li></ul><ul><li>le taux est égal au plus grand des deux taux : </li></ul><ul><li>dégressif = 1 / nombre total d’années d’amortissement x coef </li></ul><ul><li>linéaire = 1 / nombre d’années restant à amortir </li></ul>Il reste 2 ans à amortir 1/2 = 0,50 soit 50 % Le taux linéaire est égal à 50 % Les autres années : Application du taux le + grand, soit 50 % le taux linéaire 1/1 = 100 % 35 % 2007 1/2 = 50 % 35 % 2006 1/3 = 33,33% 35 % 2005 1/4 = 25 % 35 % 2004 1/5 = 20 % 100/5 x 1,75 = 35 % 2003 Taux linéaire Taux dégressif Années
  9. 9. <ul><li>la base est égale à la valeur nette comptable du début d’exercice </li></ul><ul><li>le temps est égal à 1 (une année) </li></ul><ul><li>le taux est égal au plus grand des deux taux : </li></ul><ul><li>dégressif = 1 / nombre total d’années d’amortissement x coef </li></ul><ul><li>linéaire = 1 / nombre d’années restant à amortir </li></ul>Il reste 1 an à amortir 1/1 = 1 soit 100 % Le taux linéaire est égal à 100 % Les autres années : Application du taux le + grand, soit 100 % le taux linéaire 1/1 = 100 % 35 % 2007 1/2 = 50 % 35 % 2006 1/3 = 33,33% 35 % 2005 1/4 = 25 % 35 % 2004 1/5 = 20 % 100/5 x 1,75 = 35 % 2003 Taux linéaire Taux dégressif Années
  10. 10. Lecture du tableau d’amortissement
  11. 11. ENTETE CORPS
  12. 13. Lecture de l’entête du tableau
  13. 14. La base est le coût d’acquisition HT Le taux dégressif est égal à : 1/durée x coefficient dégressif En dégressif, on débute l’amortissement le premier jour du mois d’acquisition donc le 01/03/03
  14. 15. Lecture du corps du tableau
  15. 16. La première année, on calcule l’annuité en fonction du temps utilisé. 1 ere annuité = VNC début x taux dégressif x prorata temporis 2 700,00 x 35 % x 10 mois / 12 VNC début = valeur restant à amortir en début d’année Cumul = cumul année précédente + annuité de l’année VCN fin = VCN début - annuité
  16. 17. On s’aperçoit qu’à partir de 2006 le taux linéaire devient plus intéressant que le taux dégressif : Nombre d’années : 5 Prorata temporis : Oui Nombre de lignes : 5 Les autres années : l’annuité est égale à la « VNC début » x le taux le plus intéressant
  17. 18. Cumul des amortissements Valeur nette à la fin Valeur d’origine
  18. 19. Diaporama proposé par Georges Giraud, professeur d'économie et gestion au lycée Alexandra David Neel à Digne Réaménagé par Sonia Quignon
  19. 20. Fin
  20. 21. COURS Taux dégressif = taux linéaire x coefficient dégressif 2,25 + de 6 ans 1,75 5 ou 6 ans 1,25 3 ou 4 ans Coefficients dégressifs Durées d’utilisation
  21. 22. COURS Exemple : une dégauchisseuse est acquise le 15/03/03 (mise en service le 10/05/03) pour une valeur TTC de 3 229,20 €. TVA à 19.6%. Taux d’amortissement linéaire 20 %. Clôture de l’exercice le 31/12.   Durée probable d’utilisation : .................................................….   Taux dégressif : ...................................................................   Valeur amortissable : .............................................................   Calcul de l’annuité 2003 : ........................................................ Calcul de la valeur nette comptable fin 2003 : .................................   Calcul de l’annuité 2004 : .....................................................….   Calcul de la VNC fin 2004 : …………………………………………………………………………………………   100 / 20 = 5 ans 20 % * 1,75 = 35 % 3 229,20 / 1,196 = 2 700 € 2 700 * 35 % * 10/12 = 787,50 € 2 700 – 787,50 = 1 912,50 €
  22. 23. COURS Exemple : une dégauchisseuse est acquise le 15/03/03 (mise en service le 10/05/03) pour une valeur TTC de 3 229,20 €. TVA à 19.6%. Taux d’amortissement linéaire 20 %. Clôture de l’exercice le 31/12.   Durée probable d’utilisation : .................................................….   Taux dégressif : ...................................................................   Valeur amortissable : .............................................................   Calcul de l’annuité 2003 : ........................................................ Calcul de la valeur nette comptable fin 2003 : .................................   Calcul de l’annuité 2004 : .....................................................….   Calcul de la VNC fin 2004 : …………………………………………………………………………………………   100 / 20 = 5 ans 20 % * 1,75 = 35 % 3 229,20 / 1,196 = 2 700 € 2 700 * 35 % * 10/12 = 787,50 € 2 700 – 787,50 = 1 912,50 € 1 912,50 * 35 % = 669,38 € 1 912,50 – 669,38 = 1 243,12 €

×