Wear-and-tear deduction (depreciation: building, improvements, furniture) — T2 in Melun — SCI à l’IS · ID 01SCI ISDepreciation

Three straight-line assets, each from Year 1 with a full year's charge (lib/roi-engine/depreciation.ts): the building at a fixed rate of the purchase price (pick a lower rate to allow for the land, which is not depreciable); the declared IMPROVEMENT works over their life (capitalised, not expensed: CGI art. 39-1-2°, BOI-BIC-CHG-20-20-10/20; default 15 years — common practice, not a legal figure); the declared furniture over its life (default 7 years — common practice, not a legal figure; the €500 immediate-expense tolerance of BOI-BIC-CHG-20-30-10 does not cover a rental's initial furnishing). Each stops at its own basis. Declared REPAIRS and the notary/agency/other fees are not in the base: they are deducted in Year 1. The net book value (all three lines) is what the sale's capital gain is measured against. Year 1's Remaining Basis is the full Depreciable Base.