amortir comptablement

orlando09

Senior Member
English (England)
Hi

I am trying to translate a passage of information about SCIs (sociétés civiles immobilières). In a section about taxation it says: "à noter que même si la société amortit comptablement ses immeubles, cet amortissement demeure inopérant sur le plan fiscal en dehors du régime d'amortissement Besson, Robien ou Borloo"

I am not quite sure I am clear on the meaning of this or best translation.

So far I have come up with: "even if in its internal accounts the company off-sets the cost of buying the property against the income it receives from letting it, it can't deduct any of this purchase cost from its taxes, apart from under the Besson, Robien and Borloo schemes ???
 
  • orlando09

    Senior Member
    English (England)
    I am still not clear on the above (think my first translation is wrong). can anyone explain in the context of owning a property, what it means for tax purposes if that building is amortissable comptablement, or fiscalement?
     

    orlando09

    Senior Member
    English (England)
    think it is to do with "depreciation". Does this look right: Note that depreciation expenses, even if noted in the company accounts, are not tax deductible apart from in the context of the Besson, Robien and Borloo regimes
     

    orlando09

    Senior Member
    English (England)
    so.. "the buildings are amortisable in the company accounts but not for tax purposes???" -- would that be the right English? (and what does it actually mean? Is it to do with calculating for depreciation of the assets - like wear and tear on the building?? I have been searching the net and can't seem to get my head clear on this one; it seems amortissement can have various different translations)

    oh, thanks for the comment by the way
     

    asteroide

    Senior Member
    France - français
    Hi

    I am now looking for the translation of "depreciation"
    I thought it was "amortissement"

    I just saw your post

    A bit late, and i am not a specialist in economics, but will try to answer (in french, fear not to be clear enough in english).

    From what I remember from economic lectures (not much, 4 hours in a whole) the first meaning of "amortir, amortissement..." comes from the fact that any object perd de sa valeur au fur et à mesure que le temps passe (is that depreciation?). Le prix baisse, même si l'objet reste en bon état.

    Then, from this, pour les comptables, il a fallu trouver un moyen d'évaluer le prix des choses, et d'incorporer le fait qu'un objet a un certain coût, mais sur une période donnée.
    Donc l'amortissement est lié à la période de vie d'un objet.

    pour un budget, y'a des charges mensuelles/annuelles, etc, faciles à calculer, et des charges fixes. Il faut toujours amortir les charges fixes sur un certaine période de temps pour arriver à trouver le coût.

    Exemple :
    Moi j'ai appris sur des réseaux de surveillance des maladies animales :
    charges mensuelles : 10 visites de surveillance / mois ==> coût Essence : 30 euros/mois
    charge fixe : achat de la voiture pour faire les visites : 15 000 euros, à amortir sur 5 ou 10 ans selon ce qu'on pense faire ==> coût si amortissement sur 5 ans (60 mois) : 15000/60 euros /mois
    coût si amortissement sur 10 ans (120 mois) : 15000/120 euros /mois

    voilà, je sais pas trop si ça répond à vos questions, mais ça éclaircira peut-être certains sur "amortissement"
     
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