{"id":247,"date":"2021-04-27T12:41:58","date_gmt":"2021-04-27T12:41:58","guid":{"rendered":"https:\/\/moore-senegal.row.moore-global.com\/?p=247"},"modified":"2025-08-04T14:21:25","modified_gmt":"2025-08-04T14:21:25","slug":"amortissement-en-periode-de-covid-19","status":"publish","type":"post","link":"https:\/\/www.moore.sn\/en\/amortissement-en-periode-de-covid-19\/","title":{"rendered":"Amortization during COVID 19 period"},"content":{"rendered":"<p>Depreciation of a fixed asset is the systematic allocation of its cost to the asset according to the rate of consumption of the expected economic benefits, based on its useful life.<br>Depreciation therefore begins on the date on which the economic benefits attached to the asset are consumed. Generally, the start date coincides with the date the asset is put into service. Amortization is not interrupted even if there is no or insufficient profit.<br><br>However, the rate at which the expected economic benefits are consumed may change over the life of the asset; consequently, in such cases, the depreciation method may well be reviewed. However, the review of the depreciation schedule must be justified by a significant change in the conditions of use of the asset.<br>Clearly, a new estimate of the asset's useful life due to technical changes or market trends may lead to a reduction in its use. In such cases, the accounting rule authorizes adjustments to the depreciation rate for the current and subsequent years.<br>During the Covid-19 crisis, some companies were forced to reduce or even cease operations. In such cases, we have to ask ourselves:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Is it possible to stop depreciating fixed assets during this period?<\/strong><\/li>\n\n\n\n<li><strong>Should depreciation schedules be reviewed? If so, under what conditions?<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>Responses from the French authorities<\/strong><br>The Autorit\u00e9 des Normes Comptables (ANC), the Compagnie Nationale des Commissaires aux Comptes (CNCC) and the Conseil Sup\u00e9rieur de l'Ordre des Experts Comptables (CSOEC) have given an unequivocal negative response to the possibility of suspending depreciation of fixed assets during this period.<br>\u00abThe answer, in the event of a cessation of activity, except where depreciation is based on a number of work units, depreciation of intangible assets and property, plant and equipment may neither be interrupted during the non-use of the assets concerned, nor reduced in view of a reduced use of the assets concerned.\u00bb<br>The Autorit\u00e9 des Normes Comptables (ANC), the Compagnie Nationale des Commissaires aux Comptes (CNCC) and the Conseil Sup\u00e9rieur de l'Ordre des Experts Comptables (CSOEC) seem more flexible in their response to the question of revising the depreciation schedule.<br>\u00abIn practice, however, a temporary cessation of activity should not in itself be sufficient reason to change the depreciation method. However, in practice, a temporary cessation of activity should not in itself be sufficient grounds for changing the depreciation method.\u00bb<br><br><strong>What does AUDCIF provide?<\/strong><br>Article 45 of the AUDCIF provides for the depreciation schedule to be modified in the event of any significant change in the entity's legal, technical and economic environment.<br>In addition, the depreciation method can be changed if there is a change in the expected rate of consumption of the asset. Is it a question of changing from the straight-line method to the declining-balance method, or units of work?.<br>In our opinion, the absence of use of a fixed asset for a period (COVID 19 case) resulting in an absence of future economic benefits may justify a revision of the depreciation schedule, in accordance with article 45 of the AUDCIF.<br>AUDCIF does not authorize changes to the depreciation method, for example from the straight-line method to the unit-of-use method.<br><br><strong>How to modify the depreciation schedule<\/strong><br>This involves extending the residual life of the asset, for example, from 3 years to 5 years.<br>We also believe that it is possible to change the depreciation method to the production units (or work units) method.<br>Fixed assets should be those that wear out according to their degree of use.<\/p>","protected":false},"excerpt":{"rendered":"<p>L\u2019amortissement d\u2019un bien immobilis\u00e9 est la r\u00e9partition syst\u00e9matique de son co\u00fbt d\u2019entr\u00e9 dans le patrimoine selon le rythme de consommation des avantages \u00e9conomiques attendus, en fonction de sa dur\u00e9e d\u2019utilit\u00e9.D\u00e8s lors, l\u2019amortissement d\u00e9bute \u00e0 la date de d\u00e9but de consommation des avantages \u00e9conomiques qui lui sont attach\u00e9s. G\u00e9n\u00e9ralement, la date de d\u00e9but co\u00efncide avec la [&hellip;]<\/p>\n","protected":false},"author":46,"featured_media":254,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20],"tags":[],"location":[],"class_list":["post-247","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-immobilisations-gestion-dactifs"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Amortissement en p\u00e9riode de COVID 19 - Rejoignez une \u00e9quipe engag\u00e9e et ambitieuse<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore.sn\/en\/amortissement-en-periode-de-covid-19\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Amortissement en p\u00e9riode de COVID 19 - Rejoignez une \u00e9quipe engag\u00e9e et ambitieuse\" \/>\n<meta property=\"og:description\" content=\"L\u2019amortissement d\u2019un bien immobilis\u00e9 est la r\u00e9partition syst\u00e9matique de son co\u00fbt d\u2019entr\u00e9 dans le patrimoine selon le rythme de consommation des avantages \u00e9conomiques attendus, en fonction de sa dur\u00e9e d\u2019utilit\u00e9.D\u00e8s lors, l\u2019amortissement d\u00e9bute \u00e0 la date de d\u00e9but de consommation des avantages \u00e9conomiques qui lui sont attach\u00e9s. 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