Francois Boye Apr 25, 2022:

This is a concept of accounting.

Conor McAuley (asker) Apr 25, 2022:

Thanks for the clarification Steve, I appreciate it!

Steve Robbie Apr 25, 2022:

Depreciation Conor, I’m not sure how much you know about depreciation or accounting in general, but some of the following might be useful:

The provision seems to relate to the differences between the accounting and tax depreciation and probably has something to do with ‘deferred tax’ as recognised in the financial statements. “Dérogatoire” referring to tax-related dep’n. charges that diverge from normal accounting charges, as you surmised. You can translate dérogatoire however you like, I don’t think it is a standardised accounting term.

Depreciation for tax purposes is officially referred to as “capital allowances” in the UK and apparently in Ireland too. However, translators in all the languages I know usually use the term “tax depreciation” instead, which I think is probably clearer for an international readership.

“Mode dégressif” is the “reducing balance method” of depreciation. “Mode linéaire” is the straight-line method (as usually used by accountants). Nothing else is usually used anywhere as far as I know.

“Différential de durées” means, in the context, “difference in useful lives” or “difference in (depreciation) periods”.

Saeed Najmi Apr 24, 2022:

Amortissement fiscal exceptionnel Hi Conor, I'd have voted for Andrew's suggestion had he been more confident. I still guess he nailed it.