{"id":8164,"date":"2025-04-29T17:00:00","date_gmt":"2025-04-29T15:00:00","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=8164"},"modified":"2025-07-29T11:23:45","modified_gmt":"2025-07-29T09:23:45","slug":"les-types-d-amortissements-28072014avallau1","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/","title":{"rendered":"Les types d\u2019amortissements"},"content":{"rendered":"<p>Les types d&rsquo;amortissements adaptent au mieux le montant de la dotation aux amortissements, en fonction des caract\u00e9ristiques d&rsquo;un bien. Lorsqu\u2019une entreprise acquiert un bien, elle doit en effet \u00e9tablir un plan d\u2019amortissements. Celui-ci prend en compte la valeur de l\u2019acquisition, mais aussi la dur\u00e9e de vie estim\u00e9e du bien nouvellement acquis. <a title=\"Qu\u2019est-ce que le plan comptable ?\" href=\"https:\/\/valoxy.org\/blog\/quest-ce-que-le-plan-comptable\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Le plan comptable g\u00e9n\u00e9ral<\/strong> <\/a>pr\u00e9voit plusieurs m\u00e9thodes et types d\u2019amortissements qui r\u00e9pondront aux caract\u00e9ristiques du bien acquis.<\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France, pr\u00e9sente dans cet article les diff\u00e9rents types d\u2019amortissements.<\/p>\n<figure id=\"attachment_5700\" aria-describedby=\"caption-attachment-5700\" style=\"width: 176px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-5700 \" title=\"Les diff\u00e9rents types d\u2019amortissement possibles\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/faux-documents-300x224.jpg\" alt=\"les amortissements\" width=\"176\" height=\"131\" \/><figcaption id=\"caption-attachment-5700\" class=\"wp-caption-text\">Les diff\u00e9rents types d\u2019amortissements possibles<\/figcaption><\/figure>\n<h2>Les crit\u00e8res n\u00e9cessaires pour \u00e9tablir un plan d\u2019amortissement<\/h2>\n<p>Pour conna\u00eetre le montant de la dotation aux <a href=\"https:\/\/valoxy.org\/blog\/amortissement-des-immobilisations-les-questions-frequemment-posees\/\">amortissements<\/a>,\u00a0le comptable tiendra compte de plusieurs \u00e9l\u00e9ments :<\/p>\n<ul>\n<li><span class=\"exergue\">D&rsquo;abord, la valeur du bien.<\/span> La valeur retenue est le prix de revient du bien.<\/li>\n<li><span class=\"exergue\">Ensuite, la dur\u00e9e de l\u2019amortissement.<\/span> La dur\u00e9e de l\u2019amortissement que retiendra le comptable sera la dur\u00e9e r\u00e9elle d\u2019utilisation du bien. Il faudra cependant se rapprocher du bar\u00e8me utilis\u00e9 par l\u2019administration fiscale en limitant l\u2019\u00e9cart \u00e0 environ 20%.<\/li>\n<li><span class=\"exergue\">Bien s\u00fbr, la date d\u2019acquisition du bien.<\/span> L\u2019amortissement d\u2019un bien commence \u00e0 compter de sa date d\u2019utilisation. Sauf pour l\u2019amortissement d\u00e9gressif, qui, lui, commence le premier jour du mois de l\u2019acquisition du bien.<\/li>\n<li><span class=\"exergue\"><span class=\"exergue\">Enfin, la m\u00e9thode d\u2019amortissement<\/span>.<\/span> Il existe plusieurs types d\u2019amortissements. Le comptable choisira la m\u00e9thode d&rsquo;amortissement la plus adapt\u00e9e en fonction de la nature du bien, mais aussi de son utilisation :\n<ul>\n<li>lin\u00e9aire,<\/li>\n<li>d\u00e9gressif,<\/li>\n<li>variable<\/li>\n<li>et l&rsquo;amortissement exceptionnel.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2>L\u2019amortissement lin\u00e9aire<\/h2>\n<p><span class=\"exergue\">L\u2019amortissement lin\u00e9aire consiste \u00e0 r\u00e9partir de mani\u00e8re constante la charge d\u2019une acquisition pendant la dur\u00e9e de son utilisation.<\/span> Le montant de la dotation annuelle de l\u2019amortissement se calcule ainsi en appliquant un coefficient d\u2019amortissement sur le prix de revient. Le coefficient d\u2019amortissement se calcule de la mani\u00e8re suivante :<\/p>\n<p style=\"text-align: center;\"><code>Coefficient d\u2019amortissement = 1\u00a0 \/\u00a0 nombre d\u2019ann\u00e9e d\u2019utilisation<\/code><\/p>\n<p>Lorsqu\u2019un bien est achet\u00e9 en cours d\u2019ann\u00e9e, on applique alors un amortissement au prorata (avec une ann\u00e9e \u00e0 360 jours par mesure de simplification).<\/p>\n<p>L\u2019exemple ci-dessous montre le tableau d\u2019amortissement d\u2019un outil d\u2019une valeur de 10 000 \u20ac, amortissable en 5 ans, achet\u00e9 le 15 avril de l\u2019ann\u00e9e N, et mis en service le 20 avril.<\/p>\n<p>La dur\u00e9e de l\u2019amortissement d\u2019un outil est de 5 ans, le taux d\u2019amortissement est donc de 1 \/ 5 = 0,2 (ou 20%). La premi\u00e8re ann\u00e9e, la dur\u00e9e d\u2019utilisation de la machine se calculera sur une ann\u00e9e de 360 jours (12 mois de 30 jours), elle est de 10 jours en avril et 30 jours pendant 7 mois soit 220 jours.<\/p>\n<figure id=\"attachment_8165\" aria-describedby=\"caption-attachment-8165\" style=\"width: 527px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-8165 size-full\" title=\"Dotations aux amortissement (m\u00e9thode lin\u00e9aire)\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/07\/amortissement-lineaire.png\" alt=\"Amortissement lin\u00e9aire\" width=\"527\" height=\"193\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/07\/amortissement-lineaire.png 527w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/07\/amortissement-lineaire-300x110.png 300w\" sizes=\"(max-width: 527px) 100vw, 527px\" \/><figcaption id=\"caption-attachment-8165\" class=\"wp-caption-text\">Dotations aux amortissements (m\u00e9thode lin\u00e9aire)<\/figcaption><\/figure>\n<h2>L\u2019amortissement d\u00e9gressif<\/h2>\n<p>L\u2019amortissement d\u00e9gressif est utilis\u00e9 pour des mat\u00e9riels qui deviennent rapidement obsol\u00e8tes, comme le mat\u00e9riel informatique. <span class=\"exergue\">Il consiste donc en une dotation aux amortissements qui d\u00e9cro\u00eet au fil du temps. Cela permet d\u2019affecter une grande partie de la charge de l&rsquo;achat du mat\u00e9riel sur les premi\u00e8res ann\u00e9es de son utilisation.<\/span><\/p>\n<div class=\"encadre-style\">Cependant, t<span class=\"exergue\">outes les acquisitions ne peuvent b\u00e9n\u00e9ficier de ce mode d\u2019amortissement.<\/span> Seuls les mat\u00e9riels industriels ou de bureau, achet\u00e9s neufs, et d\u2019une dur\u00e9e d\u2019utilisation sup\u00e9rieure ou \u00e9gale \u00e0 3 ans peuvent b\u00e9n\u00e9ficier d&rsquo;un amortissement d\u00e9gressif.<\/div>\n<p>Mais une annuit\u00e9 plus \u00e9lev\u00e9e pendant les premi\u00e8res ann\u00e9es int\u00e9resse beaucoup les entreprises car <strong><span class=\"exergue\">elle leur permet de diminuer fortement\u00a0 leur base taxable sur les premi\u00e8res ann\u00e9es d\u2019amortissement.<\/span><\/strong> Il ne s\u2019agit donc que de repousser <strong>une partie de la charge fiscale dans le temps&#8230;<\/strong> Mais ce qui est pris n\u2019est plus \u00e0 prendre&#8230;<\/p>\n<p><img decoding=\"async\" class=\"alignright wp-image-5218 \" title=\"L\u2019amortissement d\u00e9gressif\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/tresorerie-300x288.png\" alt=\"L\u2019amortissement d\u00e9gressif\" width=\"130\" height=\"124\" \/>Le taux de l\u2019amortissement d\u00e9gressif se calcule en appliquant un coefficient sur le taux d\u2019amortissement lin\u00e9aire. Le coefficient appliqu\u00e9 varie en fonction de la dur\u00e9e d\u2019amortissement, et il est de :<\/p>\n<ul>\n<li>1,25 pour une dur\u00e9e d\u2019amortissement de 3 ou 4 ans,<\/li>\n<li>1,75 pour une dur\u00e9e d\u2019amortissement de 5 ou 6 ans,<\/li>\n<li>2,25 pour une dur\u00e9e d\u2019amortissement sup\u00e9rieure ou \u00e9gale \u00e0 7 ans.<\/li>\n<\/ul>\n<p>Lorsque le rapport\u00a0: \u00ab\u00a0annuit\u00e9 \/ nombre d\u2019ann\u00e9es restant \u00e0 amortir\u00a0\u00bb \u00a0devient inf\u00e9rieur \u00e0 la valeur r\u00e9siduelle, le comptable reprendra un amortissement lin\u00e9aire avec le nombre d\u2019ann\u00e9es restant \u00e0 courir afin de cl\u00f4turer l\u2019amortissement.<\/p>\n<p>Si on reprend l\u2019exemple pr\u00e9c\u00e9dent avec, par mesure de simplification, un achat r\u00e9alis\u00e9 le 1er janvier de l&rsquo;ann\u00e9e\u00a0N, on obtient le tableau d\u2019amortissement d\u00e9gressif suivant\u00a0:<\/p>\n<figure id=\"attachment_8166\" aria-describedby=\"caption-attachment-8166\" style=\"width: 336px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-8166 size-full\" title=\"dotation aux amortissements\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/07\/amortissement-degressif-.png\" alt=\"Amortissement d\u00e9gressif\" width=\"336\" height=\"167\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/07\/amortissement-degressif-.png 336w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/07\/amortissement-degressif--300x149.png 300w\" sizes=\"(max-width: 336px) 100vw, 336px\" \/><figcaption id=\"caption-attachment-8166\" class=\"wp-caption-text\">Dotation aux amortissements (m\u00e9thode d\u00e9gressive)<\/figcaption><\/figure>\n<h2>L\u2019amortissement variable<\/h2>\n<p><span class=\"exergue\">L\u2019amortissement variable consiste \u00e0 adapter le montant de l\u2019annuit\u00e9 d\u2019amortissement en fonction de l\u2019utilisation r\u00e9elle du bien achet\u00e9.<\/span><\/p>\n<p>Exemple :<\/p>\n<p>Une entreprise ach\u00e8te un bien en planifiant une mont\u00e9e en puissance progressive de son utilisation. L\u2019amortissement variable permet d\u2019affecter une faible partie de l\u2019amortissement pendant les premiers exercices.<\/p>\n<p>Ce type d\u2019amortissement peut s\u2019appliquer aux immobilisations qui ont fait l&rsquo;objet d&rsquo;un pr\u00e9visionnel. (nombre d\u2019unit\u00e9s produites, nombre d\u2019heures d\u2019utilisation, etc.).<\/p>\n<p>La dotation annuelle sera alors calcul\u00e9e de la fa\u00e7on suivante :<\/p>\n<p>Dotation annuelle\u00a0 = Valeur brute du bien acquis X Production annuelle \/ Production th\u00e9orique totale. (sur la dur\u00e9e de vie du bien).<\/p>\n<p>Par exemple :<\/p>\n<p>Une une machine est achet\u00e9e 4 500 euros \u00a0pour produire 10 000 pi\u00e8ces.\u00a0 1 225 ont \u00e9t\u00e9 produites pendant l\u2019ann\u00e9e. L\u2019annuit\u00e9 d&rsquo;amortissement sera de : 4 500 x 1 225 \/ 10 000 = 551,25 euros.<\/p>\n<div class=\"encadre-style\">L\u2019amortissement variable <strong>peut \u00eatre int\u00e9ressant en d\u00e9but d\u2019activit\u00e9<\/strong> pour \u00e9viter de grever trop fortement les r\u00e9sultats des premiers exercices, souvent fragiles\u2026<\/div>\n<h2>L\u2019amortissement exceptionnel<\/h2>\n<p>Lorsqu\u2019une entreprise souhaite r\u00e9aliser un investissement particulier et <span class=\"exergue\">affecter sa charge sur quelques mois, elle peut demander \u00e0 l\u2019administration fiscale de b\u00e9n\u00e9ficier d\u2019un amortissement exceptionnel<\/span> (ou acc\u00e9l\u00e9r\u00e9).<\/p>\n<p>D\u2019une mani\u00e8re g\u00e9n\u00e9rale, l\u2019amortissement exceptionnel permet d\u2019amortir sur une ann\u00e9e un investissement particulier. \u00a0Pour pouvoir b\u00e9n\u00e9ficier de ce r\u00e9gime de faveur,<span class=\"exergue\"> l\u2019entreprise doit en faire la demande aupr\u00e8s de la Direction d\u00e9partementale des finances publiques avant l\u2019acquisition du bien<\/span> ou l\u2019ach\u00e8vement de la fabrication ou de la construction de l\u2019immobilisation concern\u00e9e.<\/p>\n<p>Cet article vous a \u00e9t\u00e9 utile ? Pour plus d\u2019information sur les amortissements, retrouvez nos autres articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/lamortissement-comptable\/\" target=\"_self\" rel=\"noopener\">L\u2019amortissement comptable<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/lamortissement-derogatoire-ou-fiscal\/\" target=\"_self\" rel=\"noopener\">L\u2019amortissement d\u00e9rogatoire (ou fiscal)<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/amortissement-des-immobilisations-les-questions-frequemment-posees\/\">Amortissement des immobilisations : les questions fr\u00e9quemment pos\u00e9es<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/comment-piloter-ses-amortissements\/\">Comment piloter ses amortissements ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-reevaluation-libre\/\">La r\u00e9\u00e9valuation libre<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Les types d&rsquo;amortissements adaptent au mieux le montant de la dotation aux amortissements, en fonction des caract\u00e9ristiques d&rsquo;un bien. Lorsqu\u2019une entreprise acquiert un bien, elle doit en effet \u00e9tablir un plan d\u2019amortissements. Celui-ci prend en compte la valeur de l\u2019acquisition,&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6339,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,9],"tags":[],"class_list":["post-8164","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite","category-gestion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les types d\u2019amortissements | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Apr\u00e8s l&#039;acquisition d&#039;un bien, l&#039;entreprise choisira parmi les types d&#039;amortissements celui qu&#039;elle utilisera.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les types d\u2019amortissements | Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"og:description\" content=\"Apr\u00e8s l&#039;acquisition d&#039;un bien, l&#039;entreprise choisira parmi les types d&#039;amortissements celui qu&#039;elle utilisera.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2025-04-29T15:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-29T09:23:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/business-team-working-in-the-office-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1262\" \/>\n\t<meta property=\"og:image:height\" content=\"841\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"Les types d\u2019amortissements\",\"datePublished\":\"2025-04-29T15:00:00+00:00\",\"dateModified\":\"2025-07-29T09:23:45+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/\"},\"wordCount\":1141,\"commentCount\":2,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/business-team-working-in-the-office-1.jpg\",\"articleSection\":[\"Comptabilit\u00e9\",\"Gestion\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/\",\"url\":\"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/\",\"name\":\"Les types d\u2019amortissements | Blog Valoxy - Expertise comptable\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/business-team-working-in-the-office-1.jpg\",\"datePublished\":\"2025-04-29T15:00:00+00:00\",\"dateModified\":\"2025-07-29T09:23:45+00:00\",\"description\":\"Apr\u00e8s l'acquisition d'un bien, l'entreprise choisira parmi les types d'amortissements celui qu'elle utilisera.\",\"breadcrumb\":{\"@id\":\"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/#primaryimage\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/business-team-working-in-the-office-1.jpg\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/business-team-working-in-the-office-1.jpg\",\"width\":1262,\"height\":841,\"caption\":\"Les \u00e9critures d'inventaire\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/valoxy.org\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Les types d\u2019amortissements\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/valoxy.org\/blog\/#website\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"name\":\"Blog Valoxy\",\"description\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"alternateName\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/valoxy.org\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\",\"name\":\"Blog Valoxy\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"width\":266,\"height\":100,\"caption\":\"Blog Valoxy\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Valoxy\",\"https:\/\/www.linkedin.com\/company\/valoxy\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\",\"name\":\"Expert-comptable Valoxy\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"caption\":\"Expert-comptable Valoxy\"},\"sameAs\":[\"https:\/\/valoxy.org\/blog\"],\"url\":\"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Les types d\u2019amortissements | Blog Valoxy - Expertise comptable","description":"Apr\u00e8s l'acquisition d'un bien, l'entreprise choisira parmi les types d'amortissements celui qu'elle utilisera.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/","og_locale":"fr_FR","og_type":"article","og_title":"Les types d\u2019amortissements | Blog Valoxy - Expertise comptable","og_description":"Apr\u00e8s l'acquisition d'un bien, l'entreprise choisira parmi les types d'amortissements celui qu'elle utilisera.","og_url":"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/","og_site_name":"Blog Valoxy - Expertise comptable","article_publisher":"https:\/\/www.facebook.com\/Valoxy","article_published_time":"2025-04-29T15:00:00+00:00","article_modified_time":"2025-07-29T09:23:45+00:00","og_image":[{"width":1262,"height":841,"url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/business-team-working-in-the-office-1.jpg","type":"image\/jpeg"}],"author":"Expert-comptable Valoxy","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Expert-comptable Valoxy","Dur\u00e9e de lecture estim\u00e9e":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/#article","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/"},"author":{"name":"Expert-comptable Valoxy","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a"},"headline":"Les types d\u2019amortissements","datePublished":"2025-04-29T15:00:00+00:00","dateModified":"2025-07-29T09:23:45+00:00","mainEntityOfPage":{"@id":"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/"},"wordCount":1141,"commentCount":2,"publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"image":{"@id":"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/business-team-working-in-the-office-1.jpg","articleSection":["Comptabilit\u00e9","Gestion"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/","url":"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/","name":"Les types d\u2019amortissements | Blog Valoxy - Expertise comptable","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/#primaryimage"},"image":{"@id":"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/business-team-working-in-the-office-1.jpg","datePublished":"2025-04-29T15:00:00+00:00","dateModified":"2025-07-29T09:23:45+00:00","description":"Apr\u00e8s l'acquisition d'un bien, l'entreprise choisira parmi les types d'amortissements celui qu'elle utilisera.","breadcrumb":{"@id":"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/#primaryimage","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/business-team-working-in-the-office-1.jpg","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/business-team-working-in-the-office-1.jpg","width":1262,"height":841,"caption":"Les \u00e9critures d'inventaire"},{"@type":"BreadcrumbList","@id":"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/valoxy.org\/blog\/"},{"@type":"ListItem","position":2,"name":"Les types d\u2019amortissements"}]},{"@type":"WebSite","@id":"https:\/\/valoxy.org\/blog\/#website","url":"https:\/\/valoxy.org\/blog\/","name":"Blog Valoxy","description":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"alternateName":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/valoxy.org\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/valoxy.org\/blog\/#organization","name":"Blog Valoxy","url":"https:\/\/valoxy.org\/blog\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","width":266,"height":100,"caption":"Blog Valoxy"},"image":{"@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Valoxy","https:\/\/www.linkedin.com\/company\/valoxy"]},{"@type":"Person","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a","name":"Expert-comptable Valoxy","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","caption":"Expert-comptable Valoxy"},"sameAs":["https:\/\/valoxy.org\/blog"],"url":"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/"}]}},"_links":{"self":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/8164","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/comments?post=8164"}],"version-history":[{"count":5,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/8164\/revisions"}],"predecessor-version":[{"id":72173,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/8164\/revisions\/72173"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media\/6339"}],"wp:attachment":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media?parent=8164"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/categories?post=8164"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/tags?post=8164"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}