{"id":6386,"date":"2025-07-15T13:34:48","date_gmt":"2025-07-15T13:34:48","guid":{"rendered":"https:\/\/functiontranslator.com\/amordegrc\/"},"modified":"2021-02-26T08:01:45","modified_gmt":"2021-02-26T08:01:45","slug":"amordegrc","status":"publish","type":"post","link":"https:\/\/functiontranslator.com\/fr\/amordegrc\/","title":{"rendered":"AMORDEGRC"},"content":{"rendered":"<h2>Pr\u00e9sentation g\u00e9n\u00e9rale<\/h2>\n<p>La fonction <code>AMORDEGRC<\/code> dans Microsoft Excel et Google Sheets est utilis\u00e9e pour calculer la d\u00e9pr\u00e9ciation d&rsquo;un actif pour chaque p\u00e9riode comptable, en utilisant un taux de d\u00e9pr\u00e9ciation acc\u00e9l\u00e9r\u00e9. Cette m\u00e9thode est particuli\u00e8rement adapt\u00e9e aux actifs qui subissent une forte d\u00e9pr\u00e9ciation dans les premi\u00e8res ann\u00e9es apr\u00e8s leur acquisition.<\/p>\n<h2>Syntaxe de la fonction<\/h2>\n<p>La syntaxe de la fonction <code>AMORDEGRC<\/code> est la suivante :<\/p>\n<pre><code>AMORDEGRC(co\u00fbt, date_d'achat, premi\u00e8re_p\u00e9riode, taux, p\u00e9riode, facteur, type_calcul)<\/code><\/pre>\n<ul>\n<li><strong>co\u00fbt<\/strong> : Le co\u00fbt initial de l&rsquo;actif.<\/li>\n<li><strong>date_d&rsquo;achat<\/strong> : La date d&rsquo;achat de l&rsquo;actif.<\/li>\n<li><strong>premi\u00e8re_p\u00e9riode<\/strong> : La fin de la premi\u00e8re p\u00e9riode comptable.<\/li>\n<li><strong>taux<\/strong> : Le taux de d\u00e9pr\u00e9ciation.<\/li>\n<li><strong>p\u00e9riode<\/strong> : La p\u00e9riode pour laquelle la d\u00e9pr\u00e9ciation est calcul\u00e9e.<\/li>\n<li><strong>facteur<\/strong> : Le facteur d\u2019acc\u00e9l\u00e9ration de la d\u00e9pr\u00e9ciation, g\u00e9n\u00e9ralement de 1,5.<\/li>\n<li><strong>type_calcul<\/strong> : 0 pour une ann\u00e9e enti\u00e8re, 1 pour une ann\u00e9e partielle.<\/li>\n<\/ul>\n<h2>Exemple d&rsquo;application<\/h2>\n<p>Supposons que nous ayons un \u00e9quipement achet\u00e9 pour 15,000 \u20ac le 1er janvier 2021. Avec un taux de d\u00e9pr\u00e9ciation de 20%, analysons la d\u00e9pr\u00e9ciation pour la premi\u00e8re ann\u00e9e compl\u00e8te avec un facteur d&rsquo;acc\u00e9l\u00e9ration de 1,5.<\/p>\n<pre><code>=AMORDEGRC(15000, \"01\/01\/2021\", \"31\/12\/2021\", 0.2, 1, 1.5, 0)<\/code><\/pre>\n<p>Ce calcul retourne la valeur de la d\u00e9pr\u00e9ciation pour l&rsquo;ann\u00e9e 2021.<\/p>\n<h2>Sc\u00e9narios pratiques d&rsquo;utilisation<\/h2>\n<h3>Calcul de la d\u00e9pr\u00e9ciation pour divers actifs<\/h3>\n<p>Imaginez une entreprise qui acquiert plusieurs pi\u00e8ces d&rsquo;\u00e9quipement simultan\u00e9ment. Utiliser <code>AMORDEGRC<\/code> permet de g\u00e9rer ais\u00e9ment le calcul de la d\u00e9pr\u00e9ciation pour chaque pi\u00e8ce, y compris si elles ont des co\u00fbts, taux ou dates d&rsquo;achat similaires.<\/p>\n<h3>Gestion de la d\u00e9pr\u00e9ciation acc\u00e9l\u00e9r\u00e9e pour r\u00e9duire l\u2019imposition<\/h3>\n<p>Les entreprises peuvent acc\u00e9l\u00e9rer la d\u00e9pr\u00e9ciation de leurs actifs pour r\u00e9duire leur base imposable dans les premi\u00e8res ann\u00e9es d&rsquo;acquisition. En ajustant le facteur dans la fonction <code>AMORDEGRC<\/code>, il est possible de simuler diff\u00e9rents sc\u00e9narios de d\u00e9pr\u00e9ciation et optimiser les b\u00e9n\u00e9fices apr\u00e8s imp\u00f4t.<\/p>\n<h2>Conclusion<\/h2>\n<p>La fonction <code>AMORDEGRC<\/code> est un outil indispensable pour les analystes financiers, les comptables et les gestionnaires d&rsquo;actifs qui n\u00e9cessitent de calculer la d\u00e9pr\u00e9ciation acc\u00e9l\u00e9r\u00e9e. Offrant une grande flexibilit\u00e9, elle est parfaitement adapt\u00e9e \u00e0 divers environnements comptables et fiscaux, facilitant ainsi une gestion financi\u00e8re performante et adapt\u00e9e.<\/p>\n<p> This HTML-formatted instructional article provides detailed insights about the `AMORDEGRC` function in Excel and Google Sheets. It includes definitions, syntax explanations, practical usage scenarios, and examples to help users grasp how to apply the function in different contexts.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Renvoie l\u2019amoRtissement coRRespondant \u00e0 chaque p\u00e9Riode comptable en utilisant un coefficient d\u2019amoRtissement<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[311],"tags":[],"class_list":["post-6386","post","type-post","status-publish","format-standard","hentry","category-finances"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Fonction AMORDEGRC dans Excel : comment \u00e7a marche, exemples et syntaxe<\/title>\n<meta name=\"description\" content=\"Pr\u00e9sentation de la fonction AMORDEGRC d\u2019Excel et Google Sheets. 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