Durée de vie et renouvellement des équipements productifs

Jacques de Bandt

Revue Économique, 1976, vol. 27, issue 2, 266-285

Abstract: [fre] Cet article synthétise les résultats d'études empiriques portant sur les parcs d'équipements des industries cotonnières, papetières et sidérurgiques. Les conclusions de ces travaux suggèrent que les durées de vie réelles — les durées d'exis­tence des équipements — dépassent sensiblement non seulement l'image liée aux pratiques fiscales et comptables mais également les évaluations effectuées par ailleurs, qui concernent généralement les délais de récupération du capital engagé plutôt que les durées de vie des équipements.. Un certain nombre de points d'interrogation subsistent, qui concernent en particulier l'ampleur des investissements de remplacement ou de modernisation partielle effectués sur ces biens d'équipements. [eng] Lifetime and replacement of capital goods. . This article presents the results of empirical research on the age structure of capital goods in the cotton, paper and steel industries. The findings suggest that the real lifetimes — the periods during which particular pieces of equipment are in use — are quite longer than suggested either by, the carrent fiscal and accounting practices or even by most evaluations made by other studies, but which concern rather the period of recovery of the capital engaged than the life-time of equipments.. Still unknown are however the importance and the implications of partial replacement and partial modernization operations, which are made on these capital goods and effect their lifetime.

Date: 1976
Note: DOI:10.3406/reco.1976.408260
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