Your rules, cited.
Register applies your country's depreciation rules, article by article, in a dated version. When a rule changes, a new version applies to the following periods; nothing is recomputed in the past. Every plan shows the rule that produced it.
France — complete.
| Rule | What Register does | Source |
|---|---|---|
| Straight-line | from the in-service date, daily prorata on a 360-day basis (30-day months), last charge = remainder | Source PCG art. 214-12; BOI-BIC-AMT-20-10 |
| Declining balance | eligible new assets, useful life ≥ 3 years; straight-line rate × 1.25 (3-4 years), 1.75 (5-6 years), 2.25 (over 6 years); from the first day of the acquisition month; switch to straight-line when it becomes higher | Source CGI art. 39 A; annex II art. 22 to 24; BOI-BIC-AMT-20-20-30 |
| Components | one plan per component (frame, battery, roof…) from the start and on replacement | Source PCG art. 214-9 |
| Units of production | kilometres, hours, cycles, rentals, fed by Rental and Repair | Source PCG art. 214-13; BOI-BIC-AMT-10-40-10 |
| Residual value | deducted from the book base when significant and measurable; tax base = cost; difference as derogatory depreciation | Source PCG art. 214-4 |
| Derogatory depreciation | difference between tax and book plans, account 145, cleared at the end of the plan | Source BOI-BIC-AMT-10-50-10; PCG art. 214-8 |
| Impairment | tested at every closing; base revised prospectively | Source PCG art. 214-15 to 214-19 |
| Minimum depreciation | cumulative charge at least equal to cumulative straight-line, otherwise Register warns you | Source CGI art. 39 B |
| €500 threshold | equipment, tools, furniture, software with a unit value not exceeding €500 net expensed; exceptions (initial furnishing, sets, vehicles) applied | Source BOI-BIC-CHG-20-30-10 |
| Useful lives | proposed as professional usage, not as statute; 20 % tolerance; you confirm | Source BOI-BIC-AMT-10-40-10 |
| Disposal | charge up to the disposal date; gain or loss; short and long term | Source CGI art. 39 duodecies |
| FEC | 18 fields, naming, encoding; tested with the DGFiP tool | Source LPF art. A47 A-1 |
| Documents | kept 10 years | Source C. com. art. L123-22 |
The engine is tested against [to be completed: number] published reference cases (BOFiP, accounting textbooks); the list is available on request.
Proposed useful lives by category
The France rules file, version of Oct 27, 2026: capitalisation threshold €500.00 excl. VAT, day-count convention 30E/360. A proposed useful life is professional usage; you confirm it.
| Category | Proposed life | Range | Methods | Rule cited |
|---|---|---|---|---|
| E-bike | Proposed life 3 years | Range 3 to 5 years | Methods Straight-lineDeclining balanceUnits of production | Rule cited [hypothèse] Usage : matériel de location à rotation intensive, 3 à 5 ans (aucun usage publié pour la location de vélos ; durée réelle d'utilisation, PCG art. 214-13). Batterie en composant distinct (PCG art. 214-9). Dégressif : matériel neuf ≥ 3 ans (CGI art. 39 A) |
| Bike | Proposed life 4 years | Range 3 to 5 years | Methods Straight-lineDeclining balance | Rule cited [hypothèse] Usage : matériel de location, 3 à 5 ans (aucun usage publié ; durée réelle d'utilisation, PCG art. 214-13). Dégressif : matériel neuf ≥ 3 ans (CGI art. 39 A) |
| E-scooter | Proposed life 3 years | Range 2 to 4 years | Methods Straight-lineDeclining balanceUnits of production | Rule cited [hypothèse] Usage : matériel de location, 2 à 4 ans (aucun usage publié). Dégressif seulement si la durée retenue est d'au moins 3 ans (CGI art. 39 A) |
| Battery | Proposed life 3 years | Range 2 to 4 years | Methods Straight-lineUnits of production | Rule cited [hypothèse] Durée 2 à 4 ans ou cycles de charge (unités d'œuvre, PCG art. 214-13), sans usage publié. Composant à plan propre : PCG art. 214-9Open the text |
| Ski | Proposed life 3 years | Range 2 to 4 years | Methods Straight-lineDeclining balanceUnits of production | Rule cited [hypothèse] Usage : matériel de location, 2 à 4 ans (aucun usage publié pour la location de skis) |
| Snowboard | Proposed life 3 years | Range 2 to 4 years | Methods Straight-lineDeclining balanceUnits of production | Rule cited [hypothèse] Usage : matériel de location, 2 à 4 ans (aucun usage publié) |
| Ski boots | Proposed life 3 years | Range 2 to 4 years | Methods Straight-lineDeclining balanceUnits of production | Rule cited [hypothèse] Usage : matériel de location, 2 à 4 ans (aucun usage publié) |
| Sports equipment | Proposed life 5 years | Range 3 to 7 years | Methods Straight-lineDeclining balance | Rule cited [hypothèse] Usage : matériel, 5 ans (usage professionnel courant, sans barème officiel) |
| Store fit-out | Proposed life 10 years | Range 10 to 20 years | Methods Straight-line | Rule cited BOI-BIC-AMT-10-40-10 § 80 : installations et agencements, « une durée d'amortissement entre 10 ans à 20 ans est généralement admise ». Dégressif : agencements hors liste de l'ann. II art. 22Open the text |
| IT equipment | Proposed life 3 years | Range 3 to 5 years | Methods Straight-lineDeclining balance | Rule cited [hypothèse] Usage : matériel informatique, 3 ans (usage professionnel courant, sans barème officiel). Dégressif : matériel de bureau, CGI ann. II art. 22 |
| Till and payment terminal | Proposed life 5 years | Range 3 to 5 years | Methods Straight-lineDeclining balance | Rule cited [hypothèse] Usage : matériel de bureau et d'encaissement, 3 à 5 ans (sans barème officiel). Dégressif : CGI ann. II art. 22 |
| Workshop tooling | Proposed life 5 years | Range 5 to 10 years | Methods Straight-lineDeclining balance | Rule cited [hypothèse] Usage : outillage industriel, 5 à 10 ans (sans barème officiel). Dégressif : matériels et outillages, CGI ann. II art. 22 |
| Utility vehicle | Proposed life 5 years | Range 4 to 5 years | Methods Straight-lineDeclining balanceUnits of production | Rule cited [hypothèse] Usage : matériel de transport, 4 à 5 ans (BOI-BIC-AMT-10-40-10 § 50 cite un usage de 4 ans pour des véhicules, à titre d'exemple). Exclu de la tolérance de 500 € (BOI-BIC-CHG-20-30-10 § 20)Open the text |
| Furniture | Proposed life 10 years | Range 8 to 12 years | Methods Straight-line | Rule cited [hypothèse] Usage : mobilier, 10 ans (sans barème officiel). Dégressif : mobilier hors liste de l'ann. II art. 22. Équipement initial exclu de la tolérance de 500 € (BOI-BIC-CHG-20-30-10 § 30) |
| Demo equipment | Proposed life 2 years | Range 1 to 3 years | Methods Straight-line | Rule cited [hypothèse] Matériel de démonstration, 1 à 3 ans (durée réelle d'utilisation avant revente, PCG art. 214-13) ; dégressif exclu sous 3 ans (CGI art. 39 A) |
| Other | Proposed life 5 years | Range 3 to 10 years | Methods Straight-line | Rule cited [hypothèse] Autres immobilisations corporelles (PCG 2026 : compte 218, 2188 supprimé) ; durée à confirmer par l'expert-comptable |
Other countries
Spain and United Kingdom — read, under validation.
The AEAT tables (Ley 27/2014 art. 12), constant-percentage and sum-of-digits methods, free depreciation of low-value assets; FRS 102 section 17 and capital allowances (AIA, writing down allowances, full expensing). Enabled for your organisation after validation by a local accountant. No date promised.
Italy, Germany, Netherlands, Portugal — in configuration.
Coefficients, thresholds and useful lives documented; enabled after local validation.
Your policy.
You set, per entity: country, financial year, threshold, method and useful life per category, day-count convention, approvals, agent autonomy. Register proposes, you approve.