{"id":174,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=174"},"modified":"2026-10-16T21:53:49","modified_gmt":"2026-10-16T19:53:49","slug":"lc-5edf9e52ab2265e905b2","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/calculer-amortissement-lineaire.php","title":{"rendered":"Comment calculer l&rsquo;amortissement lin\u00e9aire ?"},"content":{"rendered":"<h1>Comment calculer l&rsquo;amortissement lin\u00e9aire ?<\/h1>\n<div id=\"section\"><input type=\"hidden\" id=\"user_connected_quotes\" value=\"0\"><\/p>\n<div id=\"blackBack\"><\/div>\n<div id=\"userBlockNotConnected\" style=\"display:none;\">\n<div id=\"users_only\">\n<div id=\"users_only_title\">Seuls nos <span id=\"underline\">membres premium<\/span> peuvent voir <span id=\"underline\">les liens, et les t&eacute;l&eacute;chargements !<\/span><\/div>\n<div id=\"users_only_title_2\">Devenez un membre premium pour <strong><span id=\"underline\">3 &euro; seulement<\/span><\/strong><\/div>\n<div class=\"users_only_price_fork\">Devenir Membre Premium <strong> &#8211; 3 &euro;<\/strong><\/div>\n<div id=\"account_link_connect\">\n<p>\t\t\t\t\t\t\t\t\t\t\t\tVous avez d&eacute;j&agrave; un compte, Identifiez-vous<\/p><\/div>\n<div id=\"close_account_box\">FERMER [X]<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div id=\"article\"><input type=\"hidden\" id=\"file_name\" value=\"412\" name=\"file_name\"\/><\/p>\n<p>Le mode d\u2019<strong>amortissement lin\u00e9aire<\/strong> est le mode le plus utilis\u00e9 pour le traitement comptable des amortissements des immobilisations.<\/p>\n<p>L\u2019amortissement lin\u00e9aire consiste \u00e0 la r\u00e9partition de la valeur de l&rsquo;immobilisation sur le nombre d\u2019ann\u00e9es d\u2019utilisation.<br \/>\n&nbsp;<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p>Le <strong>taux d\u2019amortissement lin\u00e9aire<\/strong> est \u00e9gale \u00e0 :<\/p>\n<p style=\"text-align: center;\">T = (100%\/dur\u00e9e d\u2019utilisation de l\u2019immobilisation)<\/p>\n<p>Par exemple une voiture acquise par l\u2019entreprise qui a une dur\u00e9e d\u2019utilisation de 4 ans donne un taux d\u2019amortissement lin\u00e9aire de :&nbsp;<\/p>\n<p style=\"text-align: center;\">(100\/4) = 25%<\/p>\n<p>L\u2019<strong>annuit\u00e9 de l\u2019amortissement lin\u00e9aire<\/strong> est \u00e9gale \u00e0 :&nbsp;<\/p>\n<p style=\"text-align: center;\">Valeur d\u2019origine HT &nbsp;* Taux d\u2019amortissement * (Nombre de jours d\u2019utilisation\/360)<\/p>\n<p>Par exemple pour une voiture acquise \u00e0 12000 euro au 30\/01\/N avec une dur\u00e9e d\u2019utilisation de 4 ans, l\u2019annuit\u00e9 pour la premi\u00e8re ann\u00e9e d\u2019utilisation est de 2750 euro :<\/p>\n<p style=\"text-align: center;\">12000 * 25% * [(30 * 11)\/ 360] = 2750&nbsp;<\/p>\n<p>Il faut noter que le calcul d\u2019amortissement se fait sur la base du montant d\u2019achat HT en plus des frais d&rsquo;installation et de mise en service.<\/p>\n<p><strong><u>A lire aussi :<\/u>&nbsp;<\/strong><\/p>\n<p><a href=\"\/faq-comptabilite\/charges-incorporees-dans-prix-achat-des-immobilisations.php\">Quelles sont les charges incorpor\u00e9es dans le prix d&rsquo;achat des immobilisations ?<\/a><br \/>\n<a href=\"\/vocabulaire\/vocabulaire-comptabilite-a\/amortissement.php\">D\u00e9finition mortissement<\/a><br \/>\n<a href=\"\/cours\/cours-de-comptabilite-generale\/amortissement-definition-traitement-comptable.php\">Amortissement : D\u00e9finition et Traitement comptable<\/a><br \/>\n<a href=\"\/vocabulaire\/vocabulaire-comptabilite-p\/plan-d-amortissement.php\">Plan d&rsquo;amortissement<\/a><br \/>\n<a href=\"\/faq-comptabilite\/\/difference-entre-amortissement-lineaire-degressif.php\">Quelle est la diff\u00e9rence entre l&rsquo;amortissement lin\u00e9aire et d\u00e9gressif ?<\/a><br \/>\n<a href=\"\/faq-comptabilite\/\/taux-degressif-lineaire.php\">Quelle est la diff\u00e9rence entre le taux d\u2019amortissement d\u00e9gressif et lin\u00e9aire ?<\/a><\/p>\n<p>\n&nbsp;<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Comment calculer l&rsquo;amortissement lin\u00e9aire ? Seuls nos membres premium peuvent voir les liens, et les t&eacute;l&eacute;chargements ! Devenez un membre [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-174","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/174","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=174"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/174\/revisions"}],"predecessor-version":[{"id":2056,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/174\/revisions\/2056"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=174"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}