By Yasmine EDDAM
17 April 2025
The assets that your business uses on a day-to-day basis - whether machinery, premises, vehicles or even software - represent significant investments. But over time, these assets inevitably lose value. This loss can be gradual, due to normal wear and tear, or more sudden, caused by unforeseen events. Understanding how French accounting takes this reality into account, through the mechanisms of depreciation and amortisation, is fundamental for any manager wishing to manage their business effectively and present accurate accounts. This article provides an overview of these key concepts. Identifying and valuing your assets: the starting point Before talking about impairment, you need to know what you're talking about. In accounting terms, an asset is a resource that your company controls, derived from past events (such as a purchase) and from which it expects future economic benefits (generating income,...
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