{"letter":{"date":"2026-04-16","reference":"AMORT-2025-001"},"entity":{"name":"TechWave Solutions SRL","bce":"0543.210.987","vat":"BE0543210987","address":"Chaussée de Waterloo 890","city":"1180 Uccle"},"period":{"start":"2025-01-01","end":"2025-12-31"},"asset_rows":[{"asset_description":"Serveur Dell PowerEdge R750","pcmn_account":"241","acquisition_date":"2023-03-15","acquisition_cost":12000.0,"depreciation_method":"linear","rate_pct":33.33,"annual_depreciation":3999.6,"accumulated_depreciation":9999.0,"net_book_value":2001.0,"asset_class":"Matériel informatique","cir92_article":"Art. 61 CIR 92","fully_amortised":false},{"asset_description":"Licences ERP (SAP Business One)","pcmn_account":"210","acquisition_date":"2024-01-10","acquisition_cost":15000.0,"depreciation_method":"linear","rate_pct":33.33,"annual_depreciation":4999.5,"accumulated_depreciation":9999.0,"net_book_value":5001.0,"asset_class":"Immobilisations incorporelles","cir92_article":"Art. 61 CIR 92","fully_amortised":false},{"asset_description":"Mobilier de bureau (lots)","pcmn_account":"243","acquisition_date":"2024-06-01","acquisition_cost":8500.0,"depreciation_method":"linear","rate_pct":10.0,"annual_depreciation":850.0,"accumulated_depreciation":1275.0,"net_book_value":7225.0,"asset_class":"Mobilier","cir92_article":"Art. 61 CIR 92","fully_amortised":false},{"asset_description":"Véhicule utilitaire Renault Kangoo E-Tech","pcmn_account":"241","acquisition_date":"2025-02-20","acquisition_cost":28000.0,"depreciation_method":"linear","rate_pct":20.0,"annual_depreciation":4667.0,"accumulated_depreciation":4667.0,"net_book_value":23333.0,"asset_class":"Matériel roulant","cir92_article":"Art. 66 CIR 92","fully_amortised":false},{"asset_description":"Ordinateurs portables (x5)","pcmn_account":"241","acquisition_date":"2025-09-01","acquisition_cost":7500.0,"depreciation_method":"linear","rate_pct":33.33,"annual_depreciation":1041.0,"accumulated_depreciation":1041.0,"net_book_value":6459.0,"asset_class":"Matériel informatique","cir92_article":"Art. 61 CIR 92","fully_amortised":false},{"asset_description":"Aménagement des locaux (leasehold)","pcmn_account":"250","acquisition_date":"2023-01-15","acquisition_cost":35000.0,"depreciation_method":"linear","rate_pct":5.0,"annual_depreciation":1750.0,"accumulated_depreciation":5250.0,"net_book_value":29750.0,"asset_class":"Aménagements","cir92_article":"Art. 61 CIR 92","fully_amortised":false}],"totals":{"total_acquisition_cost":106000.0,"total_annual_depreciation":17307.1,"total_accumulated_depreciation":32231.0,"total_net_book_value":73769.0},"notes":"Méthodes d'amortissement conformes à l'AR 25.09.2019 (micro-entités) et au CIR 92 Art. 61-67. Les taux appliqués sont les taux fiscaux maximaux admis. Véhicule Kangoo: déductibilité limitée à 85 % (émissions CO2 = 0 g/km, Art. 66 CIR 92)."}