أثر سياسة الإهتلاك على النتائج المالية

Abstract

This study aims to analyze the impact of the divergence between accounting and tax treatment of depreciation on the determination of the accounting result and the taxable result of the Cement Company of Ain El Kebira (SCAEK), within the framework of the Financial Accounting System (SCF) and the applicable Algerian tax legislation. A case study approach was adopted, based on the analysis of the official fixed assets and depreciation table closed as of December 31, 2023, and a field interview conducted with the Deputy General Manager of the company. The study included building comparative analytical tables and re-estimating the economic accumulated depreciation on a purposive sample of 40 heavy industrial assets representing 32% of the total cost of account 215. The study found that SCAEK relies entirely on legally defined tax useful lives in calculating depreciation allowances, resulting in an annual gap of 445,633,394.91 DZD between the tax depreciation charge and the economic depreciation charge at the level of account 215. This divergence directly affected the accounting result, which increased from 3,640,030,605.36 DZD to 4,085,664,000.27 DZD after the economic adjustment, while the taxable result remained stable at 2,851,629,877 DZD due to the automatic compensation mechanism in tax reconciliation table No. 9. The study concluded that the divergence between the two depreciation methods represents a financial information quality issue rather than a tax issue.