{"id":287,"date":"2026-10-16T11:06:26","date_gmt":"2026-10-16T11:06:26","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=287"},"modified":"2026-10-16T21:53:48","modified_gmt":"2026-10-16T19:53:48","slug":"lc-5d28d95d3fcaffd9d889","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/valeur-nette-comptable-vna-annuite.php","title":{"rendered":"Que signifie valeur nette comptable (VNA) et annuit\u00e9 ?"},"content":{"rendered":"<h1>Que signifie valeur nette comptable (VNA) et annuit\u00e9 ?<\/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=\"326\" name=\"file_name\"\/><\/p>\n<p><span class=\"u\">Valeur Nette Comptable (VNA)<\/span><\/p>\n<p>La valeur nette comptable VNA est la diff\u00e9rence entre la valeur d\u2019origine HT et le cumule des amortissements effectu\u00e9s.<\/p>\n<div align=\"center\">\n\n<\/div>\n<p><span class=\"u\">Annuit\u00e9 de l\u2019amortissement lin\u00e9aire<\/span><\/p>\n<p>Pour l\u2019amortissement lin\u00e9aire les annuit\u00e9s sont calcul\u00e9s en prorata temporis c&rsquo;est-\u00e0-dire par exemple si l\u2019immobilisation est acquise au cours de l\u2019exercice l\u2019annuit\u00e9 de cette exercice est calcul\u00e9e en tenant compte seulement de la dur\u00e9e sui s\u00e9pare la date d\u2019acquisition de l\u2019immobilisation et la date de cl\u00f4ture de cet exercice :<\/p>\n<p>Annuit\u00e9 = VO*T*J\/360<\/p>\n<p><span class=\"u\">Avec :<\/span><\/p>\n<li>VO= Valeur d&rsquo;origine (HT) : la valeur de l\u2019acquisition du bien hors TVA<\/li>\n<li>T= Taux d&rsquo;amortissement lin\u00e9aire<\/li>\n<li>J= Nombre de jour concern\u00e9 par l&rsquo;amortissement<\/li>\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>Que signifie valeur nette comptable (VNA) et annuit\u00e9 ? Seuls nos membres premium peuvent voir les liens, et les t&eacute;l&eacute;chargements [&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-287","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/287","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=287"}],"version-history":[{"count":3,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/287\/revisions"}],"predecessor-version":[{"id":1967,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/287\/revisions\/1967"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=287"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}