Accounting Depreciation: Legal Methods
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Certyneo
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Accounting depreciation is a fundamental pillar of business accounting, allowing for recognition of the progressive depreciation of fixed assets. Governed by the General Accounting Plan (PCG) and the General Tax Code (CGI), it directly impacts fiscal results and asset valuation. Mastering legal depreciation methods enables companies to optimize their financial management while respecting regulatory obligations. This article presents the main methods authorized in France, their conditions of application, and
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