{"id":214,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=214"},"modified":"2026-10-16T21:53:50","modified_gmt":"2026-10-16T19:53:50","slug":"lc-1733b67bd8907c587cc2","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/difference-entre-amortissement-lineaire-degressif.php","title":{"rendered":"Quelle est la diff\u00e9rence entre l&rsquo;amortissement lin\u00e9aire et d\u00e9gressif ?"},"content":{"rendered":"<h1>Quelle est la diff\u00e9rence entre l&rsquo;amortissement lin\u00e9aire et d\u00e9gressif ?<\/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\"><a href=\"\/create_account\/page-1.html\" style=\"color: #fff;text-decoration:none;display:block;padding:8px;\">Devenir Membre Premium <strong> &#8211; 3 &euro;<\/strong><\/a><\/div>\n<div id=\"account_link_connect\">\n\t\t\t\t\t\t\t\t\t\t\t\tVous avez d&eacute;j&agrave; un compte, <a href=\"\/manage_account.html\">Identifiez-vous<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n<div id=\"close_account_box\">FERMER [X]<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div align=\"center\">\n\n<\/div>\n<div id=\"article\"><input type=\"hidden\" id=\"file_name\" value=\"327\" name=\"file_name\"\/><\/p>\n<p>Dans le cas de l\u2019amortissement lin\u00e9aire l\u2019annuit\u00e9 (le montant de la d\u00e9pr\u00e9ciation de la valeur) d\u2019un bien immobilis\u00e9 ne change pas d\u2019un exercice comptable \u00e0 un autre, et le taux d\u2019amortissement ne change pas d\u2019une ann\u00e9e \u00e0 l\u2019autre.<\/p>\n<div align=\"center\">\n\n<\/div>\n<p>Par contre dans le cas de l&rsquo;amortissement d\u00e9gressif la d\u00e9pr\u00e9ciation de la valeur des immobilisations est plus rapide pendant les premi\u00e8res ann\u00e9es de l\u2019amortissement que les derni\u00e8res, et le taux d\u2019amortissement d\u00e9gressif change pour le taux lin\u00e9aire s\u2019il devient inf\u00e9rieur \u00e0 ce dernier. <\/p>\n<p><span class=\"b\">Pour aller plus loin<\/span><\/p>\n<p><a href=\"\/cours\/cours-de-comptabilite-generale\/amortissement-definition-traitement-comptable.html\">Cours sur l&rsquo;amortissement lin\u00e9aire et d\u00e9gressif :<\/a> L\u2019amortissement est la constatation comptable annuelle de la d\u00e9pr\u00e9ciation des immobilisations c&rsquo;est-\u00e0-dire le traitement et l\u2019enregistrement de la valeur des biens de l\u2019entreprise (\u00e9l\u00e9ments de l\u2019actif concern\u00e9s par l\u2019amortissement).<\/p>\n<p><a href=\"\/vocabulaire\/vocabulaire-comptabilite-a\/amortissement.html\">D\u00e9finition Amortissement :<\/a> L&rsquo;amortissement des immobilisations est la constatation comptable de la d\u00e9pr\u00e9ciation de la valeur de certains \u00e9l\u00e9ments de l&rsquo;actif immobilis\u00e9&#8230;<\/p>\n<p><a href=\"\/cours\/cours-de-comptabilite-generale\/classification-comptable-des-immobilisations.html\">Classification comptable des immobilisations :<\/a> Les immobilisations font partie des op\u00e9rations d&rsquo;investissement, c&rsquo;est \u00e0 dire les op\u00e9rations concernant les emplois en biens mat\u00e9riels, valeurs et titres destin\u00e9s \u00e0 rester durablement dans l&rsquo;entreprise.<\/p>\n<p><a href=\"\/cours\/cours-de-comptabilite-generale\/organisation-comptable-le-journal.html\">Organisation comptable : Le Journal<\/a> : Le journal est un document comptable qui enregistre, de fa\u00e7on chronologique et continue, toutes les op\u00e9rations \u00e9conomiques effectu\u00e9es par l\u2019entreprise au cours d\u2019une p\u00e9riode souvent appel\u00e9 exercice.<\/p>\n<div align=\"center\">\n<\/div>\n<div style=\"\n    padding: 4px;\n    border: 1px #2e93c361 solid;\n    border-radius: 2px;\n    transition: all 0.3s cubic-bezier(.25,.8,.25,1);\n    \"><\/p>\n<div><a id=\"title_external_from_page\" href=\"\/comptabilite-modeles-excel.html\">Documents de comptabilit&eacute; (mod&egrave;les et tableurs Excel,xls,xlsx)<\/a><\/div>\n<div align=\"left\">\n<p id=\"p_to_hide\" style=\"margin-top: 6px;\n    margin-bottom: 6px;\">Documents, mod&egrave;les et tableurs Microsoft Excel et Libre Office. Calcul des heures de travail, &eacute;tat de rapprochement bancaire, compte de r&eacute;sultat, Mod&egrave;le facture avec TVA, remise et acompte&#8230; <\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"sidebarRight\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Quelle est la diff\u00e9rence entre l&rsquo;amortissement lin\u00e9aire et d\u00e9gressif ? Seuls nos membres premium peuvent voir les liens, et les [&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-214","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/214","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=214"}],"version-history":[{"count":3,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/214\/revisions"}],"predecessor-version":[{"id":2119,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/214\/revisions\/2119"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}