Source: https://www.researchgate.net/profile/Yannick_Lemarchand/publication/259977021_Du_deperissement_a_l'amortissement_enquete_sur_l'histoire_d'un_concept_et_de_sa_traduction_comptable/links/0f31752dcfb26847b0000000/Du-deperissement-a-lamortissement-enquete-sur-lhistoire-dun-concept-et-de-sa-traduction-comptable.pdf