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Ces dispositions s'appliquent à compter de l'exercice comptable 2014.

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Les sommes dues à titre de loyers, charges et accessoires par les locataires partis et par les locataires dont la dette est supérieure à un an font l'objet d'une dépréciation en totalité.
\n
Pour les autres sommes dues, les règles comptables applicables à l'évaluation des actifs s'appliquent.

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Ces dispositions s'appliquent à compter de l'exercice comptable 2014.

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Article D423-1-5 AUTONOME VIGUEUR, en vigueur depuis le 01/09/2019 (Code de la construction et de l'habitation)