It reflects the proportion of use of the asset for taxable operations.
Its value, contained between 0 and 1 (ranges included) plays a role in the determination of the VAT deduction coefficient and collected VAT rate.
It can be loaded with the one associated with the VAT sectorentered. By default, it is initialized to 1 and can be modified.
If the activity sector is not entered and the 0 value is assigned to it then the taxation coefficient is forced to 0 and can no longer be modified. Conversely, if every other value is assigned to it, then the taxation coefficient systematically takes the value 1 and can still be modified.