{"id":393,"date":"2026-10-16T11:06:49","date_gmt":"2026-10-16T11:06:49","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=393"},"modified":"2026-10-16T17:22:08","modified_gmt":"2026-10-16T15:22:08","slug":"lc-31c64537c8c777ec12c0","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/amortissement.php","title":{"rendered":"Amortissement comptable : d\u00e9finition et calcul lin\u00e9aire"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Amortissement comptable : d\u00e9finition et calcul lin\u00e9aire<\/h1>\n<p><strong>L\u2019amortissement r\u00e9partit le montant amortissable d\u2019un actif sur sa dur\u00e9e d\u2019utilisation attendue.<\/strong> Il traduit la consommation des avantages \u00e9conomiques et ne correspond ni \u00e0 un remboursement d\u2019<a href=\"\/vocabulaire\/vocabulaire-comptabilite-e\/emprunts.php\">emprunt<\/a> ni \u00e0 une simple baisse de prix de march\u00e9.<\/p>\n<p>Le montant amortissable tient compte du <a href=\"\/vocabulaire\/vocabulaire-comptabilite-a\/acquisition.php\">co\u00fbt d\u2019entr\u00e9e<\/a> et, lorsqu\u2019elle est significative et mesurable, de la valeur r\u00e9siduelle. La dur\u00e9e et le mode doivent refl\u00e9ter l\u2019utilisation attendue. Les composants ayant des dur\u00e9es diff\u00e9rentes peuvent n\u00e9cessiter un suivi s\u00e9par\u00e9.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur amortissement comptable<\/strong><\/p>\n<ul>\n<li>Base amortissable : <a href=\"\/vocabulaire\/couts.php\">Co\u00fbt<\/a> diminu\u00e9 de la valeur r\u00e9siduelle retenue.<\/li>\n<li>Dur\u00e9e d\u2019utilisation : P\u00e9riode de consommation attendue.<\/li>\n<\/ul>\n<\/blockquote>\n<div class=\"lc-lexicon-toc-container\"><nav class=\"lc-lexicon-toc\" aria-label=\"Sommaire de la page\"><details open><summary>Dans cette page<\/summary><ol><li><a href=\"#definition-et-fonctionnement\">D\u00e9finition et fonctionnement<\/a><\/li><li><a href=\"#les-reperes-a-distinguer\">Les rep\u00e8res \u00e0 distinguer<\/a><\/li><li><a href=\"#exemple-pratique\">Exemple pratique<\/a><\/li><li><a href=\"#points-de-controle\">Points de contr\u00f4le<\/a><\/li><li><a href=\"#mini-faq\">Mini FAQ<\/a><\/li><\/ol><\/details><\/nav><\/div>\n<h2 id=\"definition-et-fonctionnement\">D\u00e9finition et fonctionnement<\/h2>\n<p>Le point de d\u00e9part et le calcul de la premi\u00e8re <a href=\"\/vocabulaire\/vocabulaire-comptabilite-a\/annuite.php\">annuit\u00e9<\/a> d\u00e9pendent de la mise en service et du mode retenu. Les diff\u00e9rences entre l\u2019amortissement \u00e9conomique et le traitement fiscal s\u2019analysent s\u00e9par\u00e9ment. Une dur\u00e9e choisie seulement pour obtenir un <a href=\"\/vocabulaire\/resultat.php\">r\u00e9sultat<\/a> souhait\u00e9 n\u2019est pas une m\u00e9thode suffisante.<\/p>\n<p>La lecture du patrimoine distingue la nature du bien, son co\u00fbt d\u2019entr\u00e9e et sa valeur \u00e0 la cl\u00f4ture. Le <a href=\"\/vocabulaire\/bilan.php\">bilan<\/a> pr\u00e9sente des soldes ; le <a href=\"\/vocabulaire\/vocabulaire-comptabilite-p\/plan-d-amortissement.php\">plan d\u2019amortissement<\/a> explique une consommation dans le temps, tandis que la d\u00e9pr\u00e9ciation r\u00e9pond \u00e0 une perte de valeur. Ces traitements ne doivent pas \u00eatre d\u00e9duits du seul paiement.<\/p>\n<hr>\n<h2 id=\"les-reperes-a-distinguer\">Les rep\u00e8res \u00e0 distinguer<\/h2>\n<div class=\"lc-lexicon-table\">\n<table>\n<caption>Les rep\u00e8res \u00e0 distinguer<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">Rep\u00e8re<\/th>\n<th scope=\"col\">Lecture comptable<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">Base amortissable<\/th>\n<td>Co\u00fbt diminu\u00e9 de la valeur r\u00e9siduelle retenue<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Dur\u00e9e d\u2019utilisation<\/th>\n<td>P\u00e9riode de consommation attendue<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Annuit\u00e9 lin\u00e9aire<\/th>\n<td>Base divis\u00e9e par la dur\u00e9e en ann\u00e9es pleines<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Un \u00e9quipement de 12 000 euros, sans valeur r\u00e9siduelle retenue, est utilis\u00e9 sur cinq ann\u00e9es pleines selon un mode lin\u00e9aire. L\u2019annuit\u00e9 de r\u00e9f\u00e9rence atteint 2 400 euros. Une mise en service en cours d\u2019exercice impose d\u2019examiner le prorata applicable au premier exercice.<\/p>\n<blockquote><p>L\u2019amortissement r\u00e9partit un co\u00fbt dans le temps. Il ne constitue pas une somme automatiquement \u00e9pargn\u00e9e pour remplacer le bien.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Identifier la <strong>date de mise en service<\/strong>.<\/li>\n<li>Justifier dur\u00e9e, composants et valeur r\u00e9siduelle.<\/li>\n<li>Rapprocher le plan du registre des immobilisations.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Tous les terrains sont-ils amortissables ?<\/h3>\n<p>Les terrains ordinaires ne sont g\u00e9n\u00e9ralement pas amortis, contrairement aux constructions. Des situations particuli\u00e8res existent ; le terrain et le b\u00e2timent doivent \u00eatre distingu\u00e9s.<\/p>\n<h3>Un bien totalement amorti doit-il sortir du bilan ?<\/h3>\n<p>Pas n\u00e9cessairement. S\u2019il reste utilis\u00e9, son co\u00fbt et ses amortissements cumul\u00e9s peuvent rester suivis jusqu\u2019\u00e0 sa sortie effective.<\/p>\n<h3>Comment distinguer valeur comptable et argent disponible ?<\/h3>\n<p>Une valeur inscrite \u00e0 l\u2019actif ne constitue pas n\u00e9cessairement une liquidit\u00e9. Les stocks, cr\u00e9ances et immobilisations suivent des cycles diff\u00e9rents. L\u2019analyse de tr\u00e9sorerie compl\u00e8te donc la lecture patrimoniale sans remplacer l\u2019\u00e9valuation des biens.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Amortissement comptable : d\u00e9finition et calcul lin\u00e9aire L\u2019amortissement r\u00e9partit le montant amortissable d\u2019un actif sur sa dur\u00e9e d\u2019utilisation attendue. Il [&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-393","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/393","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=393"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/393\/revisions"}],"predecessor-version":[{"id":798,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/393\/revisions\/798"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=393"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}