{"id":9568,"date":"2026-05-19T08:44:58","date_gmt":"2026-05-19T06:44:58","guid":{"rendered":"https:\/\/kineaphp.fr\/?p=9568"},"modified":"2026-05-19T08:57:49","modified_gmt":"2026-05-19T06:57:49","slug":"les-amortissements","status":"publish","type":"post","link":"https:\/\/kineaphp.fr\/?p=9568","title":{"rendered":"Les amortissements"},"content":{"rendered":"\n<p><strong>D\u00e9finition de l\u2019amortissement<\/strong><br>Il s\u2019agit de la constatation d&rsquo;un amoindrissement de la valeur d&rsquo;un \u00e9l\u00e9ment d&rsquo;actif r\u00e9sultant de l&rsquo;usage, du temps ou de l\u2019\u00e9volution des techniques, ou de toute autre cause.<\/p>\n\n\n\n<p><strong>Taux d\u2019amortissement<\/strong><br>Ils varient en fonction de la dur\u00e9e pr\u00e9visible d\u2019utilisation du bien.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"804\" height=\"290\" src=\"https:\/\/kineaphp.fr\/wp-content\/uploads\/2026\/05\/image-2.png\" alt=\"\" class=\"wp-image-9571\" srcset=\"https:\/\/kineaphp.fr\/wp-content\/uploads\/2026\/05\/image-2.png 804w, https:\/\/kineaphp.fr\/wp-content\/uploads\/2026\/05\/image-2-300x108.png 300w, https:\/\/kineaphp.fr\/wp-content\/uploads\/2026\/05\/image-2-768x277.png 768w\" sizes=\"auto, (max-width: 804px) 100vw, 804px\" \/><\/figure>\n\n\n\n<p><strong>Calcul de l\u2019amortissement<\/strong><br>La premi\u00e8re annuit\u00e9 d&rsquo;amortissement doit \u00eatre calcul\u00e9e en fonction de la p\u00e9riode \u00e9coul\u00e9e entre la date de mise en service et la cl\u00f4ture de l&rsquo;exercice, et la derni\u00e8re annuit\u00e9 d&rsquo;amortissement en fonction de la p\u00e9riode \u00e9coul\u00e9e entre le premier jour d&rsquo;exercice et la date de cession ou de fin des amortissements : c&rsquo;est la r\u00e8gle \u00ab\u00a0prorata temporis\u00a0\u00bb. <br>Le prorata se d\u00e9finit en jour pour le syst\u00e8me lin\u00e9aire, en mois pour le syst\u00e8me d\u00e9gressif. Ainsi, pour un \u00e9l\u00e9ment acquis :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>le 1er juillet, la premi\u00e8re annuit\u00e9 d&rsquo;amortissement est \u00e9gale aux 6\/12\u00e8mes de l&rsquo;annuit\u00e9 enti\u00e8re,<\/li>\n\n\n\n<li>le 20 juillet, la premi\u00e8re annuit\u00e9 sera \u00e9gale aux 160\/360\u00e8mes de l&rsquo;annuit\u00e9 enti\u00e8re.<\/li>\n<\/ul>\n\n\n\n<p>Exemple : Achat d\u2019un appareil d\u2019endermologie d\u2019un montant de 9 200 \u20ac le 01\/04\/2025<br>Mat\u00e9riel \u00e9lectrique amortissable sur 5 ans, soit 20%<br>Amortissement 2025 : 9 200 x 20% x 9\/12 = 1 380.00 \u20ac<br>Amortissement 2026 : 9 200 x 20% x 12\/12 = 1 840.00 \u20ac<br>Amortissement 2027 : 9 200 x 20% x 12\/12 = 1 840.00 \u20ac<br>Amortissement 2028 : 9 200 x 20% x 12\/12 = 1 840.00 \u20ac<br>Amortissement 2029 : 9 200 x 20% x 12\/12 = 1 840.00 \u20ac<br>Amortissement 2030 : 9 200 x 20% x 3\/12 = 460.00 \u20ac<br>TOTAL DES AMORTISSEMENTS = 1 380 + (4 x 1 840) + 460 = 9 200 \u20ac<\/p>\n\n\n\n<p><strong>L\u2019amortissement d\u00e9gressif <\/strong><\/p>\n\n\n\n<p>L&rsquo;int\u00e9r\u00eat du syst\u00e8me d\u00e9gressif par rapport au syst\u00e8me lin\u00e9aire est de majorer notablement les premi\u00e8res annuit\u00e9s d&rsquo;amortissement. Pour chaque exercice on utilise le m\u00eame taux que la premi\u00e8re ann\u00e9e mais on l&rsquo;applique \u00e0 la valeur r\u00e9siduelle comptable de l&rsquo;immobilisation (Prix de revient diminu\u00e9 des amortissements pratiqu\u00e9s) <\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"476\" height=\"104\" src=\"https:\/\/kineaphp.fr\/wp-content\/uploads\/2026\/05\/image-3.png\" alt=\"\" class=\"wp-image-9574\" srcset=\"https:\/\/kineaphp.fr\/wp-content\/uploads\/2026\/05\/image-3.png 476w, https:\/\/kineaphp.fr\/wp-content\/uploads\/2026\/05\/image-3-300x66.png 300w\" sizes=\"auto, (max-width: 476px) 100vw, 476px\" \/><\/figure>\n\n\n\n<p>Exemple : Achat d&rsquo;un ordinateur le 1er juin pour une valeur de 1600 \u20ac.<br>Mat\u00e9riel informatique amortissable sur 3 ans, coefficient multiplicateur 1.25 soit 41,66%<br>1\u00e8re annuit\u00e9 : 1600 x 41.66% x 7\/12\u00e8me = 388.82 \u20ac<br>2\u00e8me annuit\u00e9 : (1600 \u2013 388.82) \/ 2 = 605.59 \u20ac<br>3\u00e8me annuit\u00e9 : (1600 \u2013 388.82) \/ 2 = 605.59 \u20ac<br>TOTAL DES AMORTISSEMENTS =: 1600.00 \u20ac<\/p>\n\n\n\n<p><strong>Rappel important :<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u00eame, si le prix d\u2019acquisition est inf\u00e9rieur \u00e0 500.00 \u20ac H.T., les plaques professionnelles sont amortissables sur une dur\u00e9e de 10 ans au taux de 10%.<\/li>\n\n\n\n<li>Les cautions ou d\u00e9p\u00f4ts vers\u00e9s \u00e0 titre de garantie, lors d&rsquo;un contrat de location ou de leasing, ne sont pas d\u00e9ductibles de vos revenus professionnels. Ces d\u00e9penses sont \u00e0 reporter sur le registre des immobilisations et sont NON AMORTISSABLES.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>D\u00e9finition de l\u2019amortissementIl s\u2019agit de la constatation d&rsquo;un amoindrissement de la valeur d&rsquo;un \u00e9l\u00e9ment d&rsquo;actif r\u00e9sultant de l&rsquo;usage, du temps ou de l\u2019\u00e9volution des techniques, ou de toute autre cause. Taux d\u2019amortissementIls varient en fonction&hellip;<\/p>\n<p class=\"more-link-wrapper\"><a href=\"https:\/\/kineaphp.fr\/?p=9568\" class=\"more-link\">Continue Reading<span class=\"screen-reader-text\"> \u00ab\u00a0Les amortissements\u00a0\u00bb<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[485],"tags":[],"class_list":["post-9568","post","type-post","status-publish","format-standard","hentry","category-comptabilite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les amortissements - wikine<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kineaphp.fr\/?p=9568\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les amortissements - wikine\" \/>\n<meta property=\"og:description\" content=\"D\u00e9finition de l\u2019amortissementIl s\u2019agit de la constatation d&rsquo;un amoindrissement de la valeur d&rsquo;un \u00e9l\u00e9ment d&rsquo;actif r\u00e9sultant de l&rsquo;usage, du temps ou de l\u2019\u00e9volution des techniques, ou de toute autre cause. 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