Field help (RAT39BIS)

This is the exceptional depreciation rate applied to the first annuity of an asset, conforming to the article 39bis rule concerning media companies.
It can be entered only in the Accounting and fiscal context and cannot be modified on a closed FY.
This rate is only taken into account if, at the level of the asset Fiscal depreciation plan, the choice of the Specific rule affects the application of the following fiscal help: Media (39bis).