{"id":472,"date":"2011-03-01T19:35:45","date_gmt":"2011-03-01T17:35:45","guid":{"rendered":"http:\/\/blog.startups.ch\/fr\/?p=472"},"modified":"2022-09-28T13:09:51","modified_gmt":"2022-09-28T11:09:51","slug":"amortissements-directs-et-indirects","status":"publish","type":"post","link":"https:\/\/blog.startups.ch\/fr\/2011\/03\/01\/amortissements-directs-et-indirects\/","title":{"rendered":"Amortissements directs et indirects"},"content":{"rendered":"<h2>Ind\u00e9pendamment de la mani\u00e8re dont les amortissements sont calcul\u00e9s (lin\u00e9aires ou d\u00e9gressifs), la perte de valeur peut soit \u00eatre imput\u00e9e directement au compte d\u2019actif ou indirectement en formant un compte de perte de valeur.<!--more--><a href=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2011\/12\/Fotolia_Buchhaltung_zugeschnitten.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1433\" src=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2011\/12\/Fotolia_Buchhaltung_zugeschnitten.jpg?resize=688%2C264\" alt=\"amortissements\" width=\"688\" height=\"264\" srcset=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2011\/12\/Fotolia_Buchhaltung_zugeschnitten.jpg?w=688&amp;ssl=1 688w, https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2011\/12\/Fotolia_Buchhaltung_zugeschnitten.jpg?resize=300%2C115&amp;ssl=1 300w\" sizes=\"(max-width: 688px) 100vw, 688px\" data-recalc-dims=\"1\" \/><\/a><\/h2>\n<p><strong>Amortissements directs :<\/strong><\/p>\n<ul>\n<li>La perte de valeur (amortissement) est saisie directement sur le compte d\u2019actif (par exemple les machines)<\/li>\n<li>Phrase d\u2019amortissement\u00a0: amortissement (compte de charges)\/ machines (compte d\u2019actifs)<\/li>\n<li>Le solde du compte d\u2019actif donne la valeur comptable<\/li>\n<li>Le bilan donne uniquement la valeur comptable du bien. Il n\u2019y a pas de trace de la valeur d\u2019achat.<\/li>\n<\/ul>\n<p><strong>Amortissements indirects :<\/strong><\/p>\n<ul>\n<li>La perte de valeur sera comptabilis\u00e9e dans un compte s\u00e9par\u00e9 (compte d\u2019actif n\u00e9gatif).<\/li>\n<li>Phrase d\u2019amortissement\u00a0: amortissement \/ perte de valeur machines<\/li>\n<li>Le compte des actifs indique ainsi toujours la valeur d\u2019achat des machines<\/li>\n<li>Le bilan donne la valeur d\u2019achat, mais en y d\u00e9duisant les amortissements cumul\u00e9s, on obtient la valeur comptable<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Ind\u00e9pendamment de la mani\u00e8re dont les amortissements sont calcul\u00e9s (lin\u00e9aires ou d\u00e9gressifs), la perte de valeur peut soit \u00eatre imput\u00e9e directement au compte d\u2019actif ou indirectement en formant un compte de perte de valeur.<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[6,1],"tags":[168,408],"jetpack_publicize_connections":[],"aioseo_notices":[],"views":2269,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p7y0qY-7C","_links":{"self":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/472"}],"collection":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/comments?post=472"}],"version-history":[{"count":7,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/472\/revisions"}],"predecessor-version":[{"id":10842,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/472\/revisions\/10842"}],"wp:attachment":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/media?parent=472"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/categories?post=472"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/tags?post=472"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}