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1Understand
UE10 · In-depth accounting

Tax depreciation and exceptional depreciation

When the tax depreciation differs from the accounting one without reflecting a different economic consumption, the difference is recorded as exceptional depreciation.

  • Account 145, among the regulated provisions
  • Allocation if the difference is positive, recovery if it is negative
  • The net book value follows economic depreciation
Study note F15 · 9 min reading
2Test yourself
UE10 · In-depth accounting

The admissible tax depreciation is €12,000 and the accounting depreciation is €9,500. What exceptional deviation is noted?

12,000 − 9,500 = €2,500, therefore a special allocation.

Level 3 out of 10
3Memorize
UE10 · In-depth accounting

Where does the exceptional depreciation appear?

See answer

On the liability side, among the regulated provisions: it materializes a tax advantage without reducing the gross value of the asset.

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4Understand
UE11 · Management control

Profitability threshold in value and quantity

The profitability threshold is the turnover for which the result is zero. The model assumes constant price and unit variable cost.

  • MCV rate = margin on variable costs / turnover
  • Threshold in value = fixed charges / MCV rate
  • Quantity threshold = fixed charges / unit MCV
Study note F38 · 8 min reading
5Test yourself
UE11 · Management control

Fixed charges are €36,000 and the margin rate on variable costs is 30%. What is the profitability threshold in value?

Fixed charges / MCV rate: 36,000 / 0.30 = €120,000.

Level 3 out of 10
6Memorize
UE6 · Corporate finance

Which decision suggests a positive NPV?

See answer

The project creates value beyond the remuneration required at the discount rate.

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7Memorize
UE4 · Tax law

Payable event and VAT liability: respective role?

See answer

The generating event records the transaction; due date sets the date when VAT must be declared and can be deducted from the customer.

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    In-depth accounting

    Exceptional depreciation

    Calculation, accounting, allocation and reversal of regulated provisions.

    Reading68 %
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