Which are depreciation/amortization terms used in French accounting

Which are depreciation/amortization terms used in French accounting

Which are depreciation/amortization terms used in French accounting? (choose 2)

A. Amortissement

B. Dépréciation

C. Appréciation

D. Valorisation

Answer: A, B

Explanation: “Amortissement” and “Dépréciation” are both used in French accounting to describe the allocation of asset costs over their useful lives. “Amortissement” applies to both tangible and intangible assets, while “Dépréciation” is often used specifically for tangible assets. “Appréciation” and “Valorisation” refer to an increase in asset value, the opposite of depreciation/amortization.