Wear-and-tear deduction (depreciation: building, improvements, furniture) — Furnished flat-share in Melun — LMNP · ID 02LMNPDepreciation

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. Under LMNP this is the wear-and-tear CALCULATED each year; the part deducted can be smaller: it can never create a loss, so what can't be used is saved for later (the taxable-income page shows how much is deducted and saved), and at the sale only the part actually deducted on the building and the improvements is taken off the purchase price (the tax-on-the-gain page). Year 1's Not yet worn down (start of year) is the full Amount to wear down.