Depreciation expense explained
Depreciable basis, useful life, profit impact and cash distinction: how to read and calculate depreciation expense in France.
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Depreciation expense explained
Updated March 2026 - Depreciation expense spreads the cost of an asset over its useful life instead of loading it onto one period.
See also declining-balance depreciation, provisions and tax package definition.
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Conclusion
Depreciation is not about cash. It is about matching asset use with the right accounting periods.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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