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dans la même hypothèse, le bailleur comptabilisera une "plus-value sur la cession d'immobilisations corporelles".
1.1.3.4 in case of the application of an accelerated depreciation plan in accordance with relevant tax regulations: should such a plan lead to a more rapid depreciation than can be economically justified, the difference between the accumulated depreciation charged and the amount of the depreciation economically justifiable, shall be disclosed.