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En n-2 une entreprise avait acquis un bien pour une valeur de 200 000 KDA
financ par un contrat de leasing,
Dure de vie util 10 ans
Valeur rsiduelle nulle
Dure du contart 7 ans
Redevance trimestrielle de 10 000 KDA
1er tri payable le 01 jan n-2
Option d'achat au 31-12-n+4 = 15 400 KDA
L'entreprise applique le NPC compter du 01-01-n
Taux d'impt 35%
Taux d'interet 3% tri
Solution
1- Tableau de remboursement
cheance
Redevance
Interet
jan n-2
10,000
avr n-2
10,000
5,700
juil n-2
10,000
5,571
oct n-2
10,000
5,438
jan n-1
10,000
5,301
avr n-1
10,000
5,160
juil n-1
10,000
5,015
oct n-1
10,000
4,866
80,000
37,051
jan n
10,000
compte
dbit
245
Capital
10,000
4,300
4,429
4,562
4,699
4,840
4,985
5,134
42,949
Rest Remb
200,000
190,000
185,700
181,271
176,709
172,010
167,171
162,186
5,288
157,051
4,712
libell
crdit
Enregistrement du bien
montant
dbit
200,000
167
167
133
11
134
11
crdit
200,000
42,949
12,968
24,083
28,000
52,000
de Service (U.R.P.S.)/(OPGI)/(SBA)
Etat d'inventaire physique arrt au 31-12-2010
Section: Elctricit - 611800
N
UM
Qt
PU
Montant
21,000.00
21,000.00
5,811.97
5,811.97
hublot plafonnier GM
60.00
180.00
128.21
512.84
2,400.00
9,600.00
1,000.00
3,000.00
4,500.00
31,500.00
2,108.53
6,325.59
3,346.51
10,039.53
10
3,013.30
3,013.30
11
candlabre H 6 ml
14
4,411.08
61,755.12
12
candlabre H 4 ml
2,564.10
2,564.10
13
13
1,705.13
22,166.69
14
13
1,258.12
16,355.56
15
13
375.13
4,876.69
16
13
619.06
8,047.78
17
20
720.00
14,400.00
18
condensateur 30UF
13
188.03
2,444.39
19
20
21
22
fil 1,5 mm
Rlx
1,200.00
2,400.00
23
cble 4x6 mm
ml
57
257.78
14,693.46
24
cble 4x10 mm
ml
24
360.00
8,640.00
25
piquet de terre
250.00
500.00
26
avertisseur rouge
Rlx
1,750.00
3,500.00
27
gaine n 09 -80 ml
Rlx
520.00
520.00
28
50.85
50.85
29
douille vis
11
25.00
275.00
30
boite d'encastrement
20
4.00
80.00
1
u
25.00
25.00
-
31
coffret unipolaire
15
350.00
5,250.00
32
unipolaire 16A
15
130.00
1,950.00
33
unipolaire 10A
15
130.00
1,950.00
34
dominos n 35
barrtte
250.00
2,250.00
35
chaine chrom
ml
23
40.00
920.00
36
16
usag
37
couvercle unipolaire GM
usag
38
couvercle unipolaire PM
usag
39
40
boite courant n 04
boite courant n 02
u
u
11
9
usag
usag
Total
266,597.87
de Service U.R.P.S./OPGI/SBA
Dsignation
UM
Qt
P.U
sac
52
404.39
21,028.28
23
1,153.22
26,524.06
2,250.00
13,500.00
280.00
1,680.00
295.00
295.00
350.00
350.00
7
8
u
kgs
1
8
150.00
150.00
-
10
230.00
2,300.00
10
24
100.00
2,400.00
11
10
100.00
1,000.00
12
100.00
800.00
u
u
8
3
152.14
1,217.12
71,244.46
13
14
Total
Montant
de Service U.R.P.S./OPGI/SBA
Dsignation
UM
Qt
1
2
tle 10/10
tle noire 30/10
u
u
18
0.50
1,380.00
3,980.00
24,840.00
1,990.00
cornire 70 F
4,800.00
28,800.00
cornire 40 F
1,150.00
1,150.00
cornire 40 F
1,250.00
3,750.00
cornire 35 F
1,050.00
2,100.00
cornire 20 F
280.00
1,120.00
1,950.00
9,750.00
13
1,420.00
18,460.00
10
951.58
6,661.06
11
tube carr 30
980.00
3,920.00
12
fer carr 10
28
290.00
8,120.00
13
fer t 30
820.00
820.00
14
80
300.00
24,000.00
15
motifs dcors
45
310.00
13,950.00
16
grillage PM
ml
5.90
350.00
2,065.00
17
grillage GM
ml
2.50
350.00
875.00
18
41
220.00
9,020.00
19
ensemble de bquille
11
120.00
1,320.00
20
24
35.00
840.00
21
paumelle 120
25
65.00
1,625.00
22
paumelle 110
24
24.00
576.00
23
120.00
360.00
24
170.00
340.00
25
B,baguette 3,25
1,750.00
1,750.00
26
foret n10
125.37
752.22
27
mche n08
67.85
135.70
169,089.98
Total
P.U
Montant
de Service U.R.P.S./OPGI/SBA
N
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
UM
Barre
Barre
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
barre
barre
Qt
16
22
110
38
110
154
41
86
6
100
35
113
62
50
50
41
50
40
43
24
10
15
4
27
6
39
1
13
13
89
10
60
1
19
27
4
6
1
PU
3,000.00
1,350.00
52.27
31.64
15.52
14.95
10.90
72.39
95.46
48.70
64.41
39.10
20.58
16.11
37.95
50.00
10.53
7.60
8.40
15.52
572.92
870.59
150.00
200.00
102.52
109.25
1,150.00
380.00
250.00
120.00
35.00
16.11
50.00
150.00
57.80
260.00
740.20
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
langueur en galva 83
coude en galva 83
chauffe bain GM
chauffe bain PM
chauffe eaux junker
ballon vessie ELBI 500L 10 BAR
pompe horizontal RFI 32-20-7,5
manomtre suprsseur italy
contacteur de pression
vanne en fonte 40 PN 16 bleu
joint de vanne 40
raccord bride 40 x 1.1/4 "
boulon ecrou 14/60 v 40/45/65
boulon ecrou 14/60 v 40/45/65
mlangeur de douche
collier atlas 28
collier atlas 40
colle pvc tangit 500 grs
tube pvc 200 PN 4 coller
tube pvc 125 PN 4 coller
tube pvc 110 PN 4 coller
tube pvc 100 PN 4 coller
tube pvc 90 PN 10 coller
tube pvc 80 PN 4 coller
tube pvc 63 PN 6 joint
tube pvc 40 PN 4 coller
tube PEHD 63 PN 10
tube PEHD 40 PN 10
coude en pvc 160/45
coude en pvc 125/45
coude en pvc 110/45
coude en pvc 110/90
coude en pvc 100/45
coude en pvc 100/90
coude en pvc 80/45
coude en pvc 80/90
coude en pvc 80/90
coude en pvc 40/45
coude en pvc 40/90
y en pvc 160/160
y en pvc 160/110
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
ml
ml
ml
ml
ml
ml
ml
ml
ml
ml
u
u
u
u
u
u
u
u
u
u
u
u
u
8
4
1
5
5
1
2
1
1
2
2
4
8
8
2
630
400
7
12
21
228
30
198
78
12
123
73
155
6
44
46
22
8
28
4
20
39
55
43
36
20
165.00
125.00
13,500.00
11,200.00
11,500.00
47,008.55
63,162.39
250.00
900.00
3,950.00
34.00
821.00
36.00
34.30
800.00
6.89
7.18
456.00
695.92
225.00
183.57
167.00
264.99
150.30
152.15
56.53
216.68
89.74
341.48
190.00
109.25
109.25
98.30
98.30
70.20
81.20
76.92
17.55
17.55
538.46
478.63
80
81
82
83
84
85
86
u
u
u
u
u
u
u
7
104
30
27
47
2
25
409.37
150.00
226.50
237.22
80.00
78.00
55.00
87
60
198.00
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
u
125
4
38
34
12
1
6
75
112
14
5
3
3
91
13
8
9
8
84
12
7
44
3
10
21
3
7
2
21
71
31
5
1
100
451
1419
43
1700
1100
9
400
300
40.00
148.80
27.00
235.00
80.00
51.28
51.28
34.20
60.00
386.00
128.20
189.30
164.25
14.00
19.90
35.00
9.00
30.00
22.75
21.20
10.00
13.90
18.00
13.00
15.00
70.00
20.00
16.00
13.50
16.75
6.00
75.00
67.50
0.50
0.50
0.50
3.00
4.80
7.40
7.50
4.00
4.20
2-2010
Montant
48,000.00
29,700.00
5,749.70
1,202.32
1,707.20
2,302.30
446.90
6,225.54
572.76
4,870.00
2,254.35
4,418.30
1,275.96
805.50
1,897.50
2,050.00
526.50
304.00
361.20
372.48
5,729.20
13,058.85
600.00
5,400.00
615.12
4,260.75
1,150.00
4,940.00
3,250.00
10,680.00
350.00
966.60
50.00
2,850.00
1,560.60
1,040.00
740.20
1,320.00
500.00
13,500.00
56,000.00
57,500.00
47,008.55
126,324.78
250.00
900.00
7,900.00
68.00
3,284.00
288.00
274.40
1,600.00
4,340.70
2,872.00
3,192.00
8,351.04
4,725.00
41,853.96
5,010.00
52,468.02
11,723.40
1,825.80
6,953.19
15,817.64
13,909.70
2,048.88
8,360.00
5,025.50
2,403.50
786.40
2,752.40
280.80
1,624.00
2,999.88
965.25
754.65
19,384.56
9,572.60
2,865.59
15,600.00
6,795.00
6,404.94
3,760.00
156.00
1,375.00
11,880.00
5,000.00
595.20
1,026.00
7,990.00
960.00
51.28
307.68
2,565.00
6,720.00
5,404.00
641.00
567.90
492.75
1,274.00
258.70
280.00
81.00
240.00
1,911.00
254.40
70.00
611.60
54.00
130.00
315.00
210.00
140.00
32.00
283.50
1,189.25
186.00
375.00
67.50
50.00
225.50
709.50
129.00
8,160.00
8,140.00
67.50
1,600.00
1,260.00
828,464.22
de Service U.R.P.S./OPGI/SBA
N
1
2
3
4
5
6
7
UM
kg
u
u
u
u
u
u
Total
Qt
PU
Montant
10
65
74
115
5
5
10
940.51
23.95
23.00
9,405.10
1,556.75
1,702.00
395.00
13,058.85
39.50
de Service (U.R.P.S.)/(OPGI)/(SBA)
N
1
2
3
4
5
6
7
UM
Qt
38
u
u
u
u
u
2
9
2
2
39
3
PU
Montant
-
3,200.00
35.00
115.00
35.00
14.00
14.00
6,400.00
315.00
230.00
70.00
546.00
42.00
Total
7,603.00
de Service U.R.P.S./OPGI/SBA
UM
Qt
PU
Montant
sac
39
290.59
11,333.01
sac
280.00
280.00
sable de mer
650.00
13,975.00
Rlx
7,308.36
7,308.36
11,794.88
11,794.88
7,400.00
14,800.00
Buse 200 - 01 ml
10
192.31
1,923.10
Dalle de sol 40 x 40
480.00
3,360.00
Carrelage granito
360.00
360.00
10
Sige turc
1,466.06
11,728.48
11
Lavabo
1,442.09
2,884.18
12
Lave main
1,000.00
2,000.00
13
Colonne
812.54
812.54
14
Evier de cuisine
13
2,398.54
31,181.02
15
Evier de cuisine
11
16
Receveur de douche
Total
21.50
113,740.57
de Service U.R.P.S./OPGI/SBA
N
1
2
3
4
5
UM
Rlx
Rlx
u
u
boite
Total
Qt
2
18
120
25
5
PU
2,591.41
1,408.22
1,080.00
540.00
1,400.00
Montant
5,182.82
25,347.96
129,600.00
13,500.00
7,000.00
180,630.78