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2H6a2 2 0 0 0-2 2v16a2 2 0 0 0 2 2h12a2 2 0 0 0 2-2V8zM14 2v6h6M8 17l3-4 2 2 3-5"/></symbol>80</svg>8182<a class="skip" href="#main">Aller au contenu</a>83<header class="topbar">84 <div class="topbar-inner">85 <a class="brand" href="/" aria-label="IMM1033 — accueil"><img class="brand-logo" src="/assets/brand/uqo-logo.png" alt="UQO" width="568" height="238"><span class="brand-sep"></span><span class="brand-text"><span class="brand-code">IMM1033</span><span class="brand-title">Méthodes du coût en évaluation immobilière</span></span></a>86 <nav class="topnav" aria-label="Navigation principale"><div class="dd"><button type="button" aria-expanded="false" aria-haspopup="true">Séances <span class="caret" aria-hidden="true">▾</span></button><div class="dd-menu wide"><div class="dd-part"><i style="background:#2976bb"></i>Partie I — Fondements de la méthode du coût</div><a href="/seance/01/" data-ch="01"><span class="pastille" style="background:#2976bb">1</span><span>Introduction à la méthode du coût</span></a><a href="/seance/02/" data-ch="02"><span class="pastille" style="background:#2976bb">2</span><span>Cadre conceptuel et terminologie</span></a><div class="dd-part"><i style="background:#0f8b8d"></i>Partie II — Évaluation du terrain</div><a href="/seance/03/" data-ch="03"><span class="pastille" style="background:#0f8b8d">3</span><span>Méthodes d'évaluation du terrain</span></a><a href="/seance/04/" data-ch="04"><span class="pastille" style="background:#0f8b8d">4</span><span>Analyse du terrain et ajustements</span></a><div class="dd-part"><i style="background:#cca424"></i>Partie III — Coût de construction</div><a href="/seance/05/" data-ch="05"><span class="pastille" style="background:#cca424">5</span><span>Coût de reproduction et coût de remplacement</span></a><a href="/seance/06/" data-ch="06"><span class="pastille" style="background:#cca424">6</span><span>Méthodes d'estimation des coûts</span></a><a href="/seance/07/" data-ch="07"><span class="pastille" style="background:#cca424">7</span><span>Coûts directs de construction</span></a><a href="/seance/08/" data-ch="08"><span class="pastille" style="background:#cca424">8</span><span>Coûts indirects et profit entrepreneurial</span></a><div class="dd-part"><i style="background:#6b4fbb"></i>Partie IV — La dépréciation</div><a href="/seance/09/" data-ch="09"><span class="pastille" style="background:#6b4fbb">9</span><span>Concepts de dépréciation</span></a><a href="/seance/10/" data-ch="10"><span class="pastille" style="background:#6b4fbb">10</span><span>Dépréciation physique</span></a><a href="/seance/11/" data-ch="11"><span class="pastille" style="background:#6b4fbb">11</span><span>Dépréciation fonctionnelle</span></a><a href="/seance/12/" data-ch="12"><span class="pastille" style="background:#6b4fbb">12</span><span>Dépréciation économique (externe)</span></a><div class="dd-part"><i style="background:#107c4e"></i>Partie V — Applications et intégration</div><a href="/seance/13/" data-ch="13"><span class="pastille" style="background:#107c4e">13</span><span>Applications spécialisées</span></a><a href="/seance/14/" data-ch="14"><span class="pastille" style="background:#107c4e">14</span><span>Synthèse et révision</span></a><div class="dd-part">Enregistrements</div><a href="/videos/"><span class="pastille" style="background:var(--rouge)">▶</span><span>Séances vidéo — enregistrements Zoom, transcription synchronisée</span></a><div class="dd-part">Annexes</div><a href="/aide-memoire/"><span class="pastille">A</span><span>Aide-mémoire des formules</span></a><a href="/glossaire/"><span class="pastille">B</span><span>Glossaire</span></a><a href="/rapport/"><span class="pastille" style="background:var(--teal)">R</span><span>Rapport — Le marché de l’habitation au Québec</span></a></div></div><a class="nav-video" href="/videos/"><svg class="" aria-hidden="true"><use href="#i-video"/></svg> Vidéos</a><div class="dd current"><button type="button" aria-expanded="false" aria-haspopup="true">Réviser <span class="caret" aria-hidden="true">▾</span></button><div class="dd-menu "><a href="/aide-memoire/"><span class="dd-ico"><svg class="" aria-hidden="true"><use href="#i-formula"/></svg></span><span>Aide-mémoire<span class="dd-desc">Toutes les formules commentées</span></span></a><a href="/glossaire/"><span class="dd-ico"><svg class="" aria-hidden="true"><use href="#i-book"/></svg></span><span>Glossaire<span class="dd-desc">Termes du métier, équivalents anglais</span></span></a><a href="/definitions/"><span class="dd-ico"><svg class="" aria-hidden="true"><use href="#i-list"/></svg></span><span>Toutes les définitions<span class="dd-desc">Les formulations attendues aux examens</span></span></a><a href="/fiches/"><span class="dd-ico"><svg class="" aria-hidden="true"><use href="#i-cards"/></svg></span><span>Fiches de révision<span class="dd-desc">Recto-verso, suivi d’acquisition</span></span></a><a href="/carte/"><span class="dd-ico"><svg class="" aria-hidden="true"><use href="#i-network"/></svg></span><span>Carte du cours<span class="dd-desc">Les 14 séances et leurs objectifs en un coup d’œil</span></span></a><a href="/exercices/"><span class="dd-ico"><svg class="" aria-hidden="true"><use href="#i-pencil"/></svg></span><span>Banque d’exercices<span class="dd-desc">Tous les exercices corrigés</span></span></a></div></div><div class="dd"><button type="button" aria-expanded="false" aria-haspopup="true">S’exercer <span class="caret" aria-hidden="true">▾</span></button><div class="dd-menu "><a href="/quiz/"><span class="dd-ico"><svg class="" aria-hidden="true"><use href="#i-quiz"/></svg></span><span>Quiz et examens blancs<span class="dd-desc">QCM avec rétroaction, chronomètre</span></span></a><a href="/entrainement/"><span class="dd-ico"><svg class="" aria-hidden="true"><use href="#i-dumbbell"/></svg></span><span>Entraînement<span class="dd-desc">Problèmes à données aléatoires, corrigés pas à pas</span></span></a><a href="/jeux/"><span class="dd-ico"><svg class="" aria-hidden="true"><use href="#i-game"/></svg></span><span>Jeux de révision<span class="dd-desc">Association, vrai ou faux, remise en ordre</span></span></a><a href="/outils/"><span class="dd-ico"><svg class="" aria-hidden="true"><use href="#i-calc"/></svg></span><span>Calculateurs<span class="dd-desc">Les formules en interactif</span></span></a><a href="/progression/"><span class="dd-ico"><svg class="" aria-hidden="true"><use href="#i-progress"/></svg></span><span>Ma progression<span class="dd-desc">Lecture, quiz, objectifs, notes</span></span></a></div></div><div class="dd"><button type="button" aria-expanded="false" aria-haspopup="true">Ressources <span class="caret" aria-hidden="true">▾</span></button><div class="dd-menu "><a href="/diapositives/"><span class="dd-ico"><svg class="" aria-hidden="true"><use href="#i-slides"/></svg></span><span>Diapositives<span class="dd-desc">Les 14 présentations en ligne</span></span></a><a href="/videos/"><span class="dd-ico"><svg class="" aria-hidden="true"><use href="#i-video"/></svg></span><span>Séances vidéo<span class="dd-desc">Enregistrements Zoom : chapitres, transcription, sous-titres</span></span></a><a href="/ressources/"><span class="dd-ico"><svg class="" aria-hidden="true"><use href="#i-download"/></svg></span><span>Téléchargements<span class="dd-desc">Manuel, plan, TP, gabarits Excel</span></span></a><a href="/rapport/"><span class="dd-ico"><svg class="" aria-hidden="true"><use href="#i-report"/></svg></span><span>Rapport marché QC<span class="dd-desc">Indices de prix, macro, abordabilité — 26 sections, 67 figures</span></span></a><a href="/bibliographie/"><span class="dd-ico"><svg class="" aria-hidden="true"><use href="#i-bib"/></svg></span><span>Bibliographie<span class="dd-desc">Références citées</span></span></a><a href="/recherche/"><span class="dd-ico"><svg class="" aria-hidden="true"><use href="#i-search"/></svg></span><span>Recherche<span class="dd-desc">Tout le manuel indexé</span></span></a></div></div></nav>87 <div class="topbar-actions">88 <button class="icon-btn search-btn" type="button" data-action="search" aria-label="Rechercher"><svg class="" aria-hidden="true"><use href="#i-search"/></svg><span>Rechercher</span><kbd>⌘K</kbd></button>89 <button class="icon-btn" type="button" data-action="theme" aria-label="Thème clair ou sombre" title="Thème"><svg class="" aria-hidden="true"><use href="#i-sun"/></svg></button>90 <button class="icon-btn menu-btn" type="button" aria-label="Menu" aria-expanded="false"><svg class="" aria-hidden="true"><use href="#i-menu"/></svg></button>91 </div>92 </div>93 94</header>9596<main id="main" class="page">97 <div class="page-head"><div class="eyebrow">Annexe A</div><h1>Aide-mémoire des formules</h1><p class="lead">Toutes les formules du cours, classées par thème, avec la définition de chaque variable et les repères chiffrés utiles.</p></div>98 <div class="two-col">99 <article class="prose"><p id="pA-1">Cette annexe regroupe toutes les formules du cours, dans l'ordre des blocs : équation générale, évaluation du terrain, estimation des coûts, puis ventilation de la dépréciation. Chaque formule renvoie à la logique vue en séance; les tableaux de repères chiffrés (durées de vie, fourchettes usuelles) ferment l'annexe. À l'examen final, un formulaire d'une page est fourni : cet aide-mémoire en est la version commentée.</p>100<h2 id="s-A-1" class="h-section"><span class="h-num">A.1</span><span class="h-text">Équation générale de la méthode du coût</span><a class="h-anchor" href="#s-A-1" aria-label="Lien vers cette section">#</a></h2>101<div class="box box-form" id="form-A-1"><div class="box-head"><span class="box-icon"><svg class="" aria-hidden="true"><use href="#i-formula"/></svg></span><span class="box-label">Formule A.1</span><span class="box-title">— formule fondamentale</span><a class="box-anchor" href="#form-A-1" aria-label="Lien">#</a></div><div class="box-body"><div class="eq"><span class="katex-display"><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML" display="block"><semantics><mrow><menclose notation="box"><mstyle scriptlevel="0" displaystyle="false"><mstyle scriptlevel="0" displaystyle="false"><mstyle scriptlevel="0" displaystyle="true"><mrow><mtext> </mtext><mi>V</mi><mtext> </mtext><mo>=</mo><mtext> </mtext><msub><mi>V</mi><mi>T</mi></msub><mo>+</mo><mo fence="true" stretchy="true" minsize="1.2em" maxsize="1.2em">(</mo><msub><mi>C</mi><mi>N</mi></msub><mo>−</mo><msub><mi>D</mi><mtext>totale</mtext></msub><mo fence="true" stretchy="true" minsize="1.2em" maxsize="1.2em">)</mo><mtext> </mtext></mrow></mstyle></mstyle></mstyle></menclose><mspace width="2em"/><msub><mi>D</mi><mtext>totale</mtext></msub><mo>=</mo><msub><mi>D</mi><mtext>phys</mtext></msub><mo>+</mo><msub><mi>D</mi><mtext>fonc</mtext></msub><mo>+</mo><msub><mi>D</mi><mtext>ext</mtext></msub></mrow><annotation encoding="application/x-tex">\boxed{\,V \;=\; V_T + \bigl(C_N - D_{\text{totale}}\bigr)\,}102\qquad103D_{\text{totale}} = D_{\text{phys}} + D_{\text{fonc}} + D_{\text{ext}}</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:1.88em;vertical-align:-0.69em;"></span><span class="mord"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:1.19em;"><span style="top:-3.88em;"><span class="pstrut" style="height:3.88em;"></span><span class="boxpad"><span class="mord"><span class="mord"><span class="mspace" style="margin-right:0.1667em;"></span><span class="mord mathnormal" style="margin-right:0.2222em;">V</span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.2222em;">V</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3283em;"><span style="top:-2.55em;margin-left:-0.2222em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mathnormal mtight" style="margin-right:0.1389em;">T</span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">+</span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mopen"><span class="delimsizing size1">(</span></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0715em;">C</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3283em;"><span style="top:-2.55em;margin-left:-0.0715em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mathnormal mtight" style="margin-right:0.109em;">N</span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">−</span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0278em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">totale</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mclose"><span class="delimsizing size1">)</span></span><span class="mspace" style="margin-right:0.1667em;"></span></span></span></span></span><span style="top:-3.19em;"><span class="pstrut" style="height:3.88em;"></span><span class="katex-stretchy fbox" style="height:1.88em;border-style:solid;border-width:0.04em;"></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.69em;"><span></span></span></span></span></span><span class="mspace" style="margin-right:2em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0278em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">totale</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.9694em;vertical-align:-0.2861em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0278em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">phys</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">+</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.8333em;vertical-align:-0.15em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0278em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">fonc</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">+</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.8333em;vertical-align:-0.15em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.2806em;"><span style="top:-2.55em;margin-left:-0.0278em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">ext</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span></span></span></span></span></div>104<div class="center"><div class="table-wrap"><table class="tbl"><thead><tr><th>Variable</th><th>Signification</th></tr></thead><tbody><tr><td><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><mi>V</mi></mrow><annotation encoding="application/x-tex">V</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.6833em;"></span><span class="mord mathnormal" style="margin-right:0.2222em;">V</span></span></span></span></td><td>Valeur estimée de la propriété</td></tr><tr><td><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><msub><mi>V</mi><mi>T</mi></msub></mrow><annotation encoding="application/x-tex">V_T</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.8333em;vertical-align:-0.15em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.2222em;">V</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3283em;"><span style="top:-2.55em;margin-left:-0.2222em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mathnormal mtight" style="margin-right:0.1389em;">T</span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span></span></span></span></td><td>Valeur du terrain (vacant, à son utilisation optimale)</td></tr><tr><td><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><msub><mi>C</mi><mi>N</mi></msub></mrow><annotation encoding="application/x-tex">C_N</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.8333em;vertical-align:-0.15em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0715em;">C</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3283em;"><span style="top:-2.55em;margin-left:-0.0715em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mathnormal mtight" style="margin-right:0.109em;">N</span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span></span></span></span></td><td>Coût neuf des améliorations à la date d'évaluation</td></tr><tr><td><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><msub><mi>D</mi><mtext>phys</mtext></msub></mrow><annotation encoding="application/x-tex">D_{\text{phys}}</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.9694em;vertical-align:-0.2861em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0278em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">phys</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span></span></span></span></td><td>Dépréciation physique (curable <span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><mo>+</mo></mrow><annotation encoding="application/x-tex">+</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.6667em;vertical-align:-0.0833em;"></span><span class="mord">+</span></span></span></span> incurable CT <span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><mo>+</mo></mrow><annotation encoding="application/x-tex">+</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.6667em;vertical-align:-0.0833em;"></span><span class="mord">+</span></span></span></span> incurable LT)</td></tr><tr><td><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><msub><mi>D</mi><mtext>fonc</mtext></msub></mrow><annotation encoding="application/x-tex">D_{\text{fonc}}</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.8333em;vertical-align:-0.15em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0278em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">fonc</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span></span></span></span></td><td>Dépréciation fonctionnelle (curable <span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><mo>+</mo></mrow><annotation encoding="application/x-tex">+</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.6667em;vertical-align:-0.0833em;"></span><span class="mord">+</span></span></span></span> incurable)</td></tr><tr><td><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><msub><mi>D</mi><mtext>ext</mtext></msub></mrow><annotation encoding="application/x-tex">D_{\text{ext}}</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.8333em;vertical-align:-0.15em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.2806em;"><span style="top:-2.55em;margin-left:-0.0278em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">ext</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span></span></span></span></td><td>Dépréciation externe (améliorations seulement)</td></tr></tbody></table></div></div></div></div>105<div class="box box-form" id="form-A-2"><div class="box-head"><span class="box-icon"><svg class="" aria-hidden="true"><use href="#i-formula"/></svg></span><span class="box-label">Formule A.2</span><span class="box-title">— cohérence base de coût / dépréciations déduites</span><a class="box-anchor" href="#form-A-2" aria-label="Lien">#</a></div><div class="box-body"><div class="eq"><span class="katex-display"><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML" display="block"><semantics><mtable rowspacing="0.25em" columnalign="right left" columnspacing="0em"><mtr><mtd><mstyle scriptlevel="0" displaystyle="true"><mrow><mtext>Reproduction : </mtext><mi>V</mi></mrow></mstyle></mtd><mtd><mstyle scriptlevel="0" displaystyle="true"><mrow><mrow></mrow><mo>=</mo><msub><mi>V</mi><mi>T</mi></msub><mo>+</mo><mo fence="true" stretchy="true" minsize="1.2em" maxsize="1.2em">(</mo><msub><mi>C</mi><mtext>reprod</mtext></msub><mo>−</mo><msub><mi>D</mi><mtext>phys</mtext></msub><mo>−</mo><msub><mi>D</mi><mtext>fonc,cur</mtext></msub><mo>−</mo><msub><mi>D</mi><mtext>fonc,inc</mtext></msub><mo>−</mo><msub><mi>D</mi><mtext>ext</mtext></msub><mo fence="true" stretchy="true" minsize="1.2em" maxsize="1.2em">)</mo></mrow></mstyle></mtd></mtr><mtr><mtd><mstyle scriptlevel="0" displaystyle="true"><mrow><mtext>Remplacement : </mtext><mi>V</mi></mrow></mstyle></mtd><mtd><mstyle scriptlevel="0" displaystyle="true"><mrow><mrow></mrow><mo>=</mo><msub><mi>V</mi><mi>T</mi></msub><mo>+</mo><mo fence="true" stretchy="true" minsize="1.2em" maxsize="1.2em">(</mo><msub><mi>C</mi><mtext>rempl</mtext></msub><mo>−</mo><msub><mi>D</mi><mtext>phys</mtext></msub><mo>−</mo><msub><mi>D</mi><mtext>fonc,inc</mtext></msub><mo>−</mo><msub><mi>D</mi><mtext>ext</mtext></msub><mo fence="true" stretchy="true" minsize="1.2em" maxsize="1.2em">)</mo></mrow></mstyle></mtd></mtr></mtable><annotation encoding="application/x-tex">\begin{aligned}\text{Reproduction : } V &= V_T + \bigl(C_{\text{reprod}}106 - D_{\text{phys}} - D_{\text{fonc,cur}} - D_{\text{fonc,inc}}107 - D_{\text{ext}}\bigr)\\108\text{Remplacement : } V &= V_T + \bigl(C_{\text{rempl}}109 - D_{\text{phys}} - D_{\text{fonc,inc}} - D_{\text{ext}}\bigr)\end{aligned}</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:2.72em;vertical-align:-1.11em;"></span><span class="mord"><span class="mtable"><span class="col-align-r"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:1.61em;"><span style="top:-3.76em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord text"><span class="mord">Reproduction : </span></span><span class="mord mathnormal" style="margin-right:0.2222em;">V</span></span></span><span style="top:-2.25em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord text"><span class="mord">Remplacement : </span></span><span class="mord mathnormal" style="margin-right:0.2222em;">V</span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:1.11em;"><span></span></span></span></span></span><span class="col-align-l"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:1.61em;"><span style="top:-3.76em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord"></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.2222em;">V</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3283em;"><span style="top:-2.55em;margin-left:-0.2222em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mathnormal mtight" style="margin-right:0.1389em;">T</span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">+</span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mopen"><span class="delimsizing size1">(</span></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0715em;">C</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0715em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">reprod</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">−</span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0278em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">phys</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">−</span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0278em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">fonc,cur</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">−</span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0278em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">fonc,inc</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">−</span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.2806em;"><span style="top:-2.55em;margin-left:-0.0278em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">ext</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mclose"><span class="delimsizing size1">)</span></span></span></span><span style="top:-2.25em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord"></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.2222em;">V</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3283em;"><span style="top:-2.55em;margin-left:-0.2222em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mathnormal mtight" style="margin-right:0.1389em;">T</span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">+</span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mopen"><span class="delimsizing size1">(</span></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0715em;">C</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0715em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">rempl</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">−</span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0278em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">phys</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">−</span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0278em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">fonc,inc</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">−</span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.2806em;"><span style="top:-2.55em;margin-left:-0.0278em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">ext</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mclose"><span class="delimsizing size1">)</span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:1.11em;"><span></span></span></span></span></span></span></span></span></span></span></span></div>110<p id="pA-2">Relation entre les deux bases :</p>111<div class="eq"><span class="katex-display"><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML" display="block"><semantics><mrow><msub><mi>C</mi><mtext>reprod</mtext></msub><mo>=</mo><msub><mi>C</mi><mtext>rempl</mtext></msub><mo>+</mo><mtext>obsolescence fonctionnelle curable</mtext></mrow><annotation encoding="application/x-tex">C_{\text{reprod}} = C_{\text{rempl}}112 + \text{obsolescence fonctionnelle curable}</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.9694em;vertical-align:-0.2861em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0715em;">C</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0715em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">reprod</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.9694em;vertical-align:-0.2861em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0715em;">C</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0715em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">rempl</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">+</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.6944em;"></span><span class="mord text"><span class="mord">obsolescence fonctionnelle curable</span></span></span></span></span></span></div>113<p id="pA-3">Le coût de remplacement élimine d'emblée les déficiences fonctionnelles curables : ne jamais les déduire une seconde fois.</p></div></div>114<div class="box box-form" id="form-A-3"><div class="box-head"><span class="box-icon"><svg class="" aria-hidden="true"><use href="#i-formula"/></svg></span><span class="box-label">Formule A.3</span><span class="box-title">— conversion des unités</span><a class="box-anchor" href="#form-A-3" aria-label="Lien">#</a></div><div class="box-body"><div class="eq"><span class="katex-display"><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML" display="block"><semantics><mrow><mn>1</mn><mtext> </mtext><msup><mtext>m</mtext><mn>2</mn></msup><mo>≈</mo><mn>10,764</mn><mtext> </mtext><msup><mtext>pi</mtext><mn>2</mn></msup><mspace width="2em"/><msup><mrow><mtext>Co</mtext><mover accent="true"><mtext>u</mtext><mo>ˆ</mo></mover><mtext>t ($/m</mtext></mrow><mn>2</mn></msup><mo stretchy="false">)</mo><mo>=</mo><msup><mrow><mtext>Co</mtext><mover accent="true"><mtext>u</mtext><mo>ˆ</mo></mover><mtext>t ($/pi</mtext></mrow><mn>2</mn></msup><mo stretchy="false">)</mo><mo>×</mo><mn>10,764</mn></mrow><annotation encoding="application/x-tex">1~\text{m}^2 \approx 10{,}764~\text{pi}^2115\qquad116\text{Coût (\$/m}^2) = \text{Coût (\$/pi}^2) \times 10{,}764</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.8641em;"></span><span class="mord">1</span><span class="mspace nobreak"> </span><span class="mord"><span class="mord text"><span class="mord">m</span></span><span class="msupsub"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.8641em;"><span style="top:-3.113em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight">2</span></span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">≈</span><span class="mspace" style="margin-right:0.2778em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:1.204em;vertical-align:-0.25em;"></span><span class="mord">10</span><span class="mord"><span class="mpunct">,</span></span><span class="mord">764</span><span class="mspace nobreak"> </span><span class="mord"><span class="mord text"><span class="mord">pi</span></span><span class="msupsub"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.8719em;"><span style="top:-3.1208em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight">2</span></span></span></span></span></span></span></span><span class="mspace" style="margin-right:2em;"></span><span class="mord"><span class="mord text"><span class="mord">Co</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">u</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˆ</span></span></span></span></span></span></span><span class="mord">t ($/m</span></span><span class="msupsub"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.954em;"><span style="top:-3.2029em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight">2</span></span></span></span></span></span></span></span><span class="mclose">)</span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:1.204em;vertical-align:-0.25em;"></span><span class="mord"><span class="mord text"><span class="mord">Co</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">u</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˆ</span></span></span></span></span></span></span><span class="mord">t ($/pi</span></span><span class="msupsub"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.954em;"><span style="top:-3.2029em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight">2</span></span></span></span></span></span></span></span><span class="mclose">)</span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">×</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.8389em;vertical-align:-0.1944em;"></span><span class="mord">10</span><span class="mord"><span class="mpunct">,</span></span><span class="mord">764</span></span></span></span></span></div></div></div>117<h2 id="s-A-2" class="h-section"><span class="h-num">A.2</span><span class="h-text">Évaluation du terrain (bloc 2)</span><a class="h-anchor" href="#s-A-2" aria-label="Lien vers cette section">#</a></h2>118<div class="box box-form" id="form-A-4"><div class="box-head"><span class="box-icon"><svg class="" aria-hidden="true"><use href="#i-formula"/></svg></span><span class="box-label">Formule A.4</span><span class="box-title">— comparaison directe — prix ajusté</span><a class="box-anchor" href="#form-A-4" aria-label="Lien">#</a></div><div class="box-body"><div class="eq"><span class="katex-display"><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML" display="block"><semantics><mrow><msub><mi>P</mi><mrow><mtext>ajust</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover></mrow></msub><mo>=</mo><msub><mi>P</mi><mtext>vente</mtext></msub><mo>×</mo><mo fence="true" stretchy="true" minsize="1.2em" maxsize="1.2em">(</mo><mn>1</mn><mo>+</mo><msub><mi>a</mi><mtext>temps</mtext></msub><mo fence="true" stretchy="true" minsize="1.2em" maxsize="1.2em">)</mo><mo>×</mo><mo fence="true" stretchy="true" minsize="1.2em" maxsize="1.2em">(</mo><mn>1</mn><mo>+</mo><msub><mi>a</mi><mtext>loc</mtext></msub><mo>+</mo><msub><mi>a</mi><mtext>sup</mtext></msub><mo>+</mo><msub><mi>a</mi><mtext>zon</mtext></msub><mo>+</mo><msub><mi>a</mi><mtext>topo</mtext></msub><mo>+</mo><mo>⋯</mo><mtext> </mtext><mo fence="true" stretchy="true" minsize="1.2em" maxsize="1.2em">)</mo></mrow><annotation encoding="application/x-tex">P_{\text{ajusté}} = P_{\text{vente}}119 \times \bigl(1 + a_{\text{temps}}\bigr)120 \times \bigl(1 + a_{\text{loc}} + a_{\text{sup}} + a_{\text{zon}}121 + a_{\text{topo}} + \cdots\bigr)</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.9694em;vertical-align:-0.2861em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.1389em;">P</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.1389em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">ajust</span><span class="mord katex-accent mtight"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="mord mtight">e</span></span><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord mtight">ˊ</span></span></span></span></span></span></span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.8333em;vertical-align:-0.15em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.1389em;">P</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.2806em;"><span style="top:-2.55em;margin-left:-0.1389em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">vente</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">×</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:1.2em;vertical-align:-0.35em;"></span><span class="mopen"><span class="delimsizing size1">(</span></span><span class="mord">1</span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">+</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:1.2em;vertical-align:-0.35em;"></span><span class="mord"><span class="mord mathnormal">a</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.2806em;"><span style="top:-2.55em;margin-left:0em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">temps</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span><span class="mclose"><span class="delimsizing size1">)</span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">×</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:1.2em;vertical-align:-0.35em;"></span><span class="mopen"><span class="delimsizing size1">(</span></span><span class="mord">1</span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">+</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.7333em;vertical-align:-0.15em;"></span><span class="mord"><span class="mord mathnormal">a</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:0em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">loc</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">+</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.8694em;vertical-align:-0.2861em;"></span><span class="mord"><span class="mord mathnormal">a</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.1514em;"><span style="top:-2.55em;margin-left:0em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">sup</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">+</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.7333em;vertical-align:-0.15em;"></span><span class="mord"><span class="mord mathnormal">a</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.1514em;"><span style="top:-2.55em;margin-left:0em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">zon</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">+</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.8694em;vertical-align:-0.2861em;"></span><span class="mord"><span class="mord mathnormal">a</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.2806em;"><span style="top:-2.55em;margin-left:0em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">topo</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">+</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:1.2em;vertical-align:-0.35em;"></span><span class="minner">⋯</span><span class="mspace" style="margin-right:0.1667em;"></span><span class="mclose"><span class="delimsizing size1">)</span></span></span></span></span></span></div>122<div class="center"><div class="table-wrap"><table class="tbl"><thead><tr><th>Variable</th><th>Signification</th></tr></thead><tbody><tr><td><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><msub><mi>a</mi><mtext>temps</mtext></msub></mrow><annotation encoding="application/x-tex">a_{\text{temps}}</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.7167em;vertical-align:-0.2861em;"></span><span class="mord"><span class="mord mathnormal">a</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.2806em;"><span style="top:-2.55em;margin-left:0em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">temps</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span></span></span></span></td><td>Ajustement des conditions du marché (appliqué en premier)</td></tr><tr><td><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><msub><mi>a</mi><mtext>loc</mtext></msub><mo separator="true">,</mo><msub><mi>a</mi><mtext>sup</mtext></msub><mo separator="true">,</mo><mo>…</mo></mrow><annotation encoding="application/x-tex">a_{\text{loc}}, a_{\text{sup}}, \ldots</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.7167em;vertical-align:-0.2861em;"></span><span class="mord"><span class="mord mathnormal">a</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:0em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">loc</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mpunct">,</span><span class="mspace" style="margin-right:0.1667em;"></span><span class="mord"><span class="mord mathnormal">a</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.1514em;"><span style="top:-2.55em;margin-left:0em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">sup</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span><span class="mpunct">,</span><span class="mspace" style="margin-right:0.1667em;"></span><span class="minner">…</span></span></span></span></td><td>Ajustements physiques (localisation, superficie, zonage…)</td></tr></tbody></table></div></div>123<p id="pA-4">Seuils usuels (doctrine) : ajustement <strong>net</strong> <span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><mo>≤</mo></mrow><annotation encoding="application/x-tex">\le</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.7719em;vertical-align:-0.136em;"></span><span class="mrel">≤</span></span></span></span> 15 %, <strong>brut</strong> <span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><mo>≤</mo></mrow><annotation encoding="application/x-tex">\le</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.7719em;vertical-align:-0.136em;"></span><span class="mrel">≤</span></span></span></span> 25 %. Valeur retenue : moyenne <em>pondérée</em> selon la qualité des comparables (jamais une moyenne simple).</p></div></div>124<div class="box box-form" id="form-A-5"><div class="box-head"><span class="box-icon"><svg class="" aria-hidden="true"><use href="#i-formula"/></svg></span><span class="box-label">Formule A.5</span><span class="box-title">— méthode d'extraction</span><a class="box-anchor" href="#form-A-5" aria-label="Lien">#</a></div><div class="box-body"><div class="eq"><span class="katex-display"><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML" display="block"><semantics><mrow><msub><mi>V</mi><mi>T</mi></msub><mo>=</mo><msub><mi>V</mi><mrow><mtext>propri</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>t</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext> totale</mtext></mrow></msub><mo>−</mo><msub><mi>V</mi><mrow><mtext>am</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>liorations d</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>pr</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>ci</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>es</mtext></mrow></msub></mrow><annotation encoding="application/x-tex">V_T = V_{\text{propriété totale}} - V_{\text{améliorations dépréciées}}</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.8333em;vertical-align:-0.15em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.2222em;">V</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3283em;"><span style="top:-2.55em;margin-left:-0.2222em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mathnormal mtight" style="margin-right:0.1389em;">T</span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.9694em;vertical-align:-0.2861em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.2222em;">V</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.2222em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">propri</span><span class="mord katex-accent mtight"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="mord mtight">e</span></span><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord mtight">ˊ</span></span></span></span></span></span></span><span class="mord mtight">t</span><span class="mord katex-accent mtight"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="mord mtight">e</span></span><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord mtight">ˊ</span></span></span></span></span></span></span><span class="mord mtight"> totale</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">−</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.9694em;vertical-align:-0.2861em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.2222em;">V</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.2222em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">am</span><span class="mord katex-accent mtight"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="mord mtight">e</span></span><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord mtight">ˊ</span></span></span></span></span></span></span><span class="mord mtight">liorations d</span><span class="mord katex-accent mtight"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="mord mtight">e</span></span><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord mtight">ˊ</span></span></span></span></span></span></span><span class="mord mtight">pr</span><span class="mord katex-accent mtight"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="mord mtight">e</span></span><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord mtight">ˊ</span></span></span></span></span></span></span><span class="mord mtight">ci</span><span class="mord katex-accent mtight"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="mord mtight">e</span></span><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord mtight">ˊ</span></span></span></span></span></span></span><span class="mord mtight">es</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span></span></span></span></span></div>125<p id="pA-5">Utile quand les ventes de terrains vacants manquent : on retranche d'une vente bâtie la valeur dépréciée des améliorations.</p></div></div>126<div class="box box-form" id="form-A-6"><div class="box-head"><span class="box-icon"><svg class="" aria-hidden="true"><use href="#i-formula"/></svg></span><span class="box-label">Formule A.6</span><span class="box-title">— méthode d'affectation (ratio)</span><a class="box-anchor" href="#form-A-6" aria-label="Lien">#</a></div><div class="box-body"><div class="eq"><span class="katex-display"><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML" display="block"><semantics><mrow><msub><mi>V</mi><mi>T</mi></msub><mo>=</mo><msub><mi>V</mi><mrow><mtext>propri</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>t</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext> totale</mtext></mrow></msub><mo>×</mo><mtext>ratio terrain</mtext><mspace width="2em"/><mrow><mtext>(ex. ratio observ</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext> : </mtext></mrow><mstyle scriptlevel="0" displaystyle="false"><mfrac><mrow><mn>420</mn><mtext> </mtext><mn>000</mn></mrow><mrow><mn>1</mn><mtext> </mtext><mn>200</mn><mtext> </mtext><mn>000</mn></mrow></mfrac></mstyle><mo>=</mo><mn>35</mn><mtext> </mtext><mi mathvariant="normal">%</mi><mo stretchy="false">)</mo></mrow><annotation encoding="application/x-tex">V_T = V_{\text{propriété totale}} \times \text{ratio terrain}127\qquad\text{(ex. ratio observé : } \tfrac{420~000}{1~200~000} = 35\,\%)</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.8333em;vertical-align:-0.15em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.2222em;">V</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3283em;"><span style="top:-2.55em;margin-left:-0.2222em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mathnormal mtight" style="margin-right:0.1389em;">T</span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.9694em;vertical-align:-0.2861em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.2222em;">V</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.2222em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">propri</span><span class="mord katex-accent mtight"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="mord mtight">e</span></span><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord mtight">ˊ</span></span></span></span></span></span></span><span class="mord mtight">t</span><span class="mord katex-accent mtight"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="mord mtight">e</span></span><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord mtight">ˊ</span></span></span></span></span></span></span><span class="mord mtight"> totale</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">×</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:1.1901em;vertical-align:-0.345em;"></span><span class="mord text"><span class="mord">ratio terrain</span></span><span class="mspace" style="margin-right:2em;"></span><span class="mord text"><span class="mord">(ex. ratio observ</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˊ</span></span></span></span></span></span></span><span class="mord"> : </span></span><span class="mord"><span class="mopen nulldelimiter"></span><span class="mfrac"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.8451em;"><span style="top:-2.655em;"><span class="pstrut" style="height:3em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord mtight">1</span><span class="mspace nobreak mtight"><span class="mtight"> </span></span><span class="mord mtight">200</span><span class="mspace nobreak mtight"><span class="mtight"> </span></span><span class="mord mtight">000</span></span></span></span><span style="top:-3.23em;"><span class="pstrut" style="height:3em;"></span><span class="frac-line" style="border-bottom-width:0.04em;"></span></span><span style="top:-3.394em;"><span class="pstrut" style="height:3em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord mtight">420</span><span class="mspace nobreak mtight"><span class="mtight"> </span></span><span class="mord mtight">000</span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.345em;"><span></span></span></span></span></span><span class="mclose nulldelimiter"></span></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:1em;vertical-align:-0.25em;"></span><span class="mord">35</span><span class="mspace" style="margin-right:0.1667em;"></span><span class="mord">%</span><span class="mclose">)</span></span></span></span></span></div>128<p id="pA-6">Le ratio terrain/valeur totale est extrait de ventes comparables du secteur; méthode d'appoint, à corroborer.</p></div></div>129<div class="box box-form" id="form-A-7"><div class="box-head"><span class="box-icon"><svg class="" aria-hidden="true"><use href="#i-formula"/></svg></span><span class="box-label">Formule A.7</span><span class="box-title">— méthode du résidu foncier</span><a class="box-anchor" href="#form-A-7" aria-label="Lien">#</a></div><div class="box-body"><div class="eq"><span class="katex-display"><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML" display="block"><semantics><mtable rowspacing="0.25em" columnalign="right left" columnspacing="0em"><mtr><mtd><mstyle scriptlevel="0" displaystyle="true"><mrow><mtext>Revenu attribuable au b</mtext><mover accent="true"><mtext>a</mtext><mo>ˆ</mo></mover><mtext>timent</mtext></mrow></mstyle></mtd><mtd><mstyle scriptlevel="0" displaystyle="true"><mrow><mrow></mrow><mo>=</mo><msub><mi>V</mi><mrow><mtext>b</mtext><mover accent="true"><mtext>a</mtext><mo>ˆ</mo></mover><mtext>t</mtext></mrow></msub><mo>×</mo><msub><mi>τ</mi><mrow><mtext>b</mtext><mover accent="true"><mtext>a</mtext><mo>ˆ</mo></mover><mtext>t</mtext></mrow></msub></mrow></mstyle></mtd></mtr><mtr><mtd><mstyle scriptlevel="0" displaystyle="true"><mrow><mtext>Revenu r</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>siduel (terrain)</mtext></mrow></mstyle></mtd><mtd><mstyle scriptlevel="0" displaystyle="true"><mrow><mrow></mrow><mo>=</mo><mtext>RNE</mtext><mo>−</mo><mrow><mtext>revenu du b</mtext><mover accent="true"><mtext>a</mtext><mo>ˆ</mo></mover><mtext>timent</mtext></mrow></mrow></mstyle></mtd></mtr><mtr><mtd><mstyle scriptlevel="0" displaystyle="true"><msub><mi>V</mi><mi>T</mi></msub></mstyle></mtd><mtd><mstyle scriptlevel="0" displaystyle="true"><mrow><mrow></mrow><mo>=</mo><mfrac><mrow><mtext>revenu r</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>siduel du terrain</mtext></mrow><msub><mi>τ</mi><mtext>terrain</mtext></msub></mfrac></mrow></mstyle></mtd></mtr></mtable><annotation encoding="application/x-tex">\begin{aligned}\text{Revenu attribuable au bâtiment} &= V_{\text{bât}} \times \tau_{\text{bât}}\\130\text{Revenu résiduel (terrain)} &= \text{RNE} - \text{revenu du bâtiment}\\131V_T &= \frac{\text{revenu résiduel du terrain}}{\tau_{\text{terrain}}}\end{aligned}</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:5.2074em;vertical-align:-2.3537em;"></span><span class="mord"><span class="mtable"><span class="col-align-r"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:2.8537em;"><span style="top:-5.3852em;"><span class="pstrut" style="height:3.3714em;"></span><span class="mord"><span class="mord text"><span class="mord">Revenu attribuable au b</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">a</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˆ</span></span></span></span></span></span></span><span class="mord">timent</span></span></span></span><span style="top:-3.8852em;"><span class="pstrut" style="height:3.3714em;"></span><span class="mord"><span class="mord text"><span class="mord">Revenu r</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˊ</span></span></span></span></span></span></span><span class="mord">siduel (terrain)</span></span></span></span><span style="top:-1.8537em;"><span class="pstrut" style="height:3.3714em;"></span><span class="mord"><span class="mord"><span class="mord mathnormal" style="margin-right:0.2222em;">V</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3283em;"><span style="top:-2.55em;margin-left:-0.2222em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mathnormal mtight" style="margin-right:0.1389em;">T</span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:2.3537em;"><span></span></span></span></span></span><span class="col-align-l"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:2.8537em;"><span style="top:-5.3852em;"><span class="pstrut" style="height:3.3714em;"></span><span class="mord"><span class="mord"></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.2222em;">V</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.2222em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">b</span><span class="mord katex-accent mtight"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="mord mtight">a</span></span><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord mtight">ˆ</span></span></span></span></span></span></span><span class="mord mtight">t</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">×</span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.1132em;">τ</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.1132em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">b</span><span class="mord katex-accent mtight"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="mord mtight">a</span></span><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord mtight">ˆ</span></span></span></span></span></span></span><span class="mord mtight">t</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span></span></span><span style="top:-3.8852em;"><span class="pstrut" style="height:3.3714em;"></span><span class="mord"><span class="mord"></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mord text"><span class="mord">RNE</span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">−</span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mord text"><span class="mord">revenu du b</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">a</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˆ</span></span></span></span></span></span></span><span class="mord">timent</span></span></span></span><span style="top:-1.8537em;"><span class="pstrut" style="height:3.3714em;"></span><span class="mord"><span class="mord"></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mord"><span class="mopen nulldelimiter"></span><span class="mfrac"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:1.3714em;"><span style="top:-2.314em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord"><span class="mord mathnormal" style="margin-right:0.1132em;">τ</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3175em;"><span style="top:-2.55em;margin-left:-0.1132em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">terrain</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span></span></span><span style="top:-3.23em;"><span class="pstrut" style="height:3em;"></span><span class="frac-line" style="border-bottom-width:0.04em;"></span></span><span style="top:-3.677em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord text"><span class="mord">revenu r</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˊ</span></span></span></span></span></span></span><span class="mord">siduel du terrain</span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.836em;"><span></span></span></span></span></span><span class="mclose nulldelimiter"></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:2.3537em;"><span></span></span></span></span></span></span></span></span></span></span></span></div>132<p id="pA-7">où <span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><mi>τ</mi></mrow><annotation encoding="application/x-tex">\tau</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.4306em;"></span><span class="mord mathnormal" style="margin-right:0.1132em;">τ</span></span></span></span> désigne les taux de rendement respectifs du bâtiment et du terrain.</p></div></div>133<div class="box box-form" id="form-A-8"><div class="box-head"><span class="box-icon"><svg class="" aria-hidden="true"><use href="#i-formula"/></svg></span><span class="box-label">Formule A.8</span><span class="box-title">— analyse de lotissement</span><a class="box-anchor" href="#form-A-8" aria-label="Lien">#</a></div><div class="box-body"><div class="eq"><span class="katex-display"><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML" display="block"><semantics><mrow><msub><mi>V</mi><mi>T</mi></msub><mo>=</mo><mtext>Revenus de vente des lots</mtext><mo>−</mo><mrow><mtext>co</mtext><mover accent="true"><mtext>u</mtext><mo>ˆ</mo></mover><mtext>ts de d</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>veloppement</mtext></mrow><mo>−</mo><mtext>profit du promoteur</mtext><mo>−</mo><mtext>actualisation</mtext></mrow><annotation encoding="application/x-tex">V_T = \text{Revenus de vente des lots}134 - \text{coûts de développement}135 - \text{profit du promoteur}136 - \text{actualisation}</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.8333em;vertical-align:-0.15em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.2222em;">V</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3283em;"><span style="top:-2.55em;margin-left:-0.2222em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mathnormal mtight" style="margin-right:0.1389em;">T</span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.7778em;vertical-align:-0.0833em;"></span><span class="mord text"><span class="mord">Revenus de vente des lots</span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">−</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.8889em;vertical-align:-0.1944em;"></span><span class="mord text"><span class="mord">co</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">u</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˆ</span></span></span></span></span></span></span><span class="mord">ts de d</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˊ</span></span></span></span></span></span></span><span class="mord">veloppement</span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">−</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.8889em;vertical-align:-0.1944em;"></span><span class="mord text"><span class="mord">profit du promoteur</span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">−</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.6944em;"></span><span class="mord text"><span class="mord">actualisation</span></span></span></span></span></span></div>137<p id="pA-8">Chaque terme est estimé sur l'horizon d'écoulement des lots; le résultat s'actualise à la date d'évaluation.</p></div></div>138<h2 id="s-A-3" class="h-section"><span class="h-num">A.3</span><span class="h-text">Estimation du coût neuf (bloc 3)</span><a class="h-anchor" href="#s-A-3" aria-label="Lien vers cette section">#</a></h2>139<div class="box box-form" id="form-A-9"><div class="box-head"><span class="box-icon"><svg class="" aria-hidden="true"><use href="#i-formula"/></svg></span><span class="box-label">Formule A.9</span><span class="box-title">— coût unitaire et coût de base</span><a class="box-anchor" href="#form-A-9" aria-label="Lien">#</a></div><div class="box-body"><div class="eq"><span class="katex-display"><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML" display="block"><semantics><mrow><mrow><mtext>Co</mtext><mover accent="true"><mtext>u</mtext><mo>ˆ</mo></mover><mtext>t unitaire</mtext></mrow><mo>=</mo><mfrac><mrow><mtext>Co</mtext><mover accent="true"><mtext>u</mtext><mo>ˆ</mo></mover><mtext>t total de construction</mtext></mrow><msup><mtext>Superficie en pi</mtext><mn>2</mn></msup></mfrac><mspace width="2em"/><mrow><mtext>Co</mtext><mover accent="true"><mtext>u</mtext><mo>ˆ</mo></mover><mtext>t de base</mtext></mrow><mo>=</mo><mrow><mtext>Co</mtext><mover accent="true"><mtext>u</mtext><mo>ˆ</mo></mover><mtext>t unitaire</mtext></mrow><mo>×</mo><mtext>Superficie</mtext></mrow><annotation encoding="application/x-tex">\text{Coût unitaire} = \frac{\text{Coût total de construction}}140{\text{Superficie en pi}^2}141\qquad142\text{Coût de base} = \text{Coût unitaire} \times \text{Superficie}</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.6944em;"></span><span class="mord text"><span class="mord">Co</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">u</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˆ</span></span></span></span></span></span></span><span class="mord">t unitaire</span></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:2.3543em;vertical-align:-0.9829em;"></span><span class="mord"><span class="mopen nulldelimiter"></span><span class="mfrac"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:1.3714em;"><span style="top:-2.2116em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord"><span class="mord text"><span class="mord">Superficie en pi</span></span><span class="msupsub"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.8984em;"><span style="top:-3.1473em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight">2</span></span></span></span></span></span></span></span></span></span><span style="top:-3.23em;"><span class="pstrut" style="height:3em;"></span><span class="frac-line" style="border-bottom-width:0.04em;"></span></span><span style="top:-3.677em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord text"><span class="mord">Co</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">u</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˆ</span></span></span></span></span></span></span><span class="mord">t total de construction</span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.9829em;"><span></span></span></span></span></span><span class="mclose nulldelimiter"></span></span><span class="mspace" style="margin-right:2em;"></span><span class="mord text"><span class="mord">Co</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">u</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˆ</span></span></span></span></span></span></span><span class="mord">t de base</span></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.7778em;vertical-align:-0.0833em;"></span><span class="mord text"><span class="mord">Co</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">u</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˆ</span></span></span></span></span></span></span><span class="mord">t unitaire</span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">×</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.8889em;vertical-align:-0.1944em;"></span><span class="mord text"><span class="mord">Superficie</span></span></span></span></span></span></div>143<p id="pA-9">Variante volumétrique (bâtiments à grande hauteur libre) : <span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><mrow><mtext>co</mtext><mover accent="true"><mtext>u</mtext><mo>ˆ</mo></mover><mtext>t unitaire</mtext></mrow><mo>=</mo><mrow><mtext>co</mtext><mover accent="true"><mtext>u</mtext><mo>ˆ</mo></mover><mtext>t total</mtext></mrow><mi mathvariant="normal">/</mi><mo stretchy="false">(</mo><mtext>superficie</mtext><mo>×</mo><mtext>hauteur libre</mtext><mo stretchy="false">)</mo></mrow><annotation encoding="application/x-tex">\text{coût unitaire} = \text{coût total}/(\text{superficie} \times144\text{hauteur libre})</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.6944em;"></span><span class="mord text"><span class="mord">co</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">u</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˆ</span></span></span></span></span></span></span><span class="mord">t unitaire</span></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:1em;vertical-align:-0.25em;"></span><span class="mord text"><span class="mord">co</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">u</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˆ</span></span></span></span></span></span></span><span class="mord">t total</span></span><span class="mord">/</span><span class="mopen">(</span><span class="mord text"><span class="mord">superficie</span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">×</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:1em;vertical-align:-0.25em;"></span><span class="mord text"><span class="mord">hauteur libre</span></span><span class="mclose">)</span></span></span></span>.</p></div></div>145<div class="box box-form" id="form-A-10"><div class="box-head"><span class="box-icon"><svg class="" aria-hidden="true"><use href="#i-formula"/></svg></span><span class="box-label">Formule A.10</span><span class="box-title">— méthode comparative avec multiplicateurs</span><a class="box-anchor" href="#form-A-10" aria-label="Lien">#</a></div><div class="box-body"><div class="eq"><span class="katex-display"><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML" display="block"><semantics><mrow><mrow><mtext>Co</mtext><mover accent="true"><mtext>u</mtext><mo>ˆ</mo></mover><mtext>t</mtext></mrow><mo>=</mo><mtext>Base</mtext><mo>×</mo><msub><mi>M</mi><mtext>haut.</mtext></msub><mo>×</mo><msub><mi>M</mi><mrow><mtext>p</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>rim.</mtext></mrow></msub><mo>×</mo><msub><mi>M</mi><mrow><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>tages</mtext></mrow></msub><mo>×</mo><mfrac><msub><mi>I</mi><mtext>actuel</mtext></msub><msub><mi>I</mi><mtext>base</mtext></msub></mfrac><mo>×</mo><msub><mi>M</mi><mtext>local</mtext></msub></mrow><annotation encoding="application/x-tex">\text{Coût} = \text{Base} \times M_{\text{haut.}} \times M_{\text{périm.}}146 \times M_{\text{étages}} \times \frac{I_{\text{actuel}}}{I_{\text{base}}}147 \times M_{\text{local}}</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.6944em;"></span><span class="mord text"><span class="mord">Co</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">u</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˆ</span></span></span></span></span></span></span><span class="mord">t</span></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.7667em;vertical-align:-0.0833em;"></span><span class="mord text"><span class="mord">Base</span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">×</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.8333em;vertical-align:-0.15em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.109em;">M</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.109em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">haut.</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">×</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.9694em;vertical-align:-0.2861em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.109em;">M</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.109em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">p</span><span class="mord katex-accent mtight"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="mord mtight">e</span></span><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord mtight">ˊ</span></span></span></span></span></span></span><span class="mord mtight">rim.</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">×</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.9694em;vertical-align:-0.2861em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.109em;">M</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.109em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord katex-accent mtight"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="mord mtight">e</span></span><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord mtight">ˊ</span></span></span></span></span></span></span><span class="mord mtight">tages</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">×</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:2.1963em;vertical-align:-0.836em;"></span><span class="mord"><span class="mopen nulldelimiter"></span><span class="mfrac"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:1.3603em;"><span style="top:-2.314em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord"><span class="mord mathnormal" style="margin-right:0.0785em;">I</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0785em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">base</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span></span></span><span style="top:-3.23em;"><span class="pstrut" style="height:3em;"></span><span class="frac-line" style="border-bottom-width:0.04em;"></span></span><span style="top:-3.677em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord"><span class="mord mathnormal" style="margin-right:0.0785em;">I</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0785em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">actuel</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.836em;"><span></span></span></span></span></span><span class="mclose nulldelimiter"></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">×</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.8333em;vertical-align:-0.15em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.109em;">M</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.109em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">local</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span></span></span></span></span></div>148<div class="center"><div class="table-wrap"><table class="tbl"><thead><tr><th>Variable</th><th>Signification</th></tr></thead><tbody><tr><td>Base</td><td>Coût de base du guide ($/pi<sup>2</sup>) pour la classe et la qualité</td></tr><tr><td><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><msub><mi>M</mi><mtext>haut.</mtext></msub><mo separator="true">,</mo><msub><mi>M</mi><mrow><mtext>p</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>rim.</mtext></mrow></msub><mo separator="true">,</mo><msub><mi>M</mi><mrow><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>tages</mtext></mrow></msub></mrow><annotation encoding="application/x-tex">M_{\text{haut.}}, M_{\text{périm.}}, M_{\text{étages}}</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.9694em;vertical-align:-0.2861em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.109em;">M</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.109em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">haut.</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mpunct">,</span><span class="mspace" style="margin-right:0.1667em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.109em;">M</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.109em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">p</span><span class="mord katex-accent mtight"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="mord mtight">e</span></span><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord mtight">ˊ</span></span></span></span></span></span></span><span class="mord mtight">rim.</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span><span class="mpunct">,</span><span class="mspace" style="margin-right:0.1667em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.109em;">M</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.109em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord katex-accent mtight"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="mord mtight">e</span></span><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord mtight">ˊ</span></span></span></span></span></span></span><span class="mord mtight">tages</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span></span></span></span></td><td>Multiplicateurs de hauteur, périmètre, étages</td></tr><tr><td><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><msub><mi>I</mi><mtext>actuel</mtext></msub><mi mathvariant="normal">/</mi><msub><mi>I</mi><mtext>base</mtext></msub></mrow><annotation encoding="application/x-tex">I_{\text{actuel}}/I_{\text{base}}</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:1em;vertical-align:-0.25em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0785em;">I</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0785em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">actuel</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mord">/</span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0785em;">I</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0785em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">base</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span></span></span></span></td><td>Facteur d'indexation temporelle</td></tr><tr><td><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><msub><mi>M</mi><mtext>local</mtext></msub></mrow><annotation encoding="application/x-tex">M_{\text{local}}</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.8333em;vertical-align:-0.15em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.109em;">M</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.109em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">local</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span></span></span></span></td><td>Multiplicateur régional (ex. Gatineau <span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><mo>≈</mo></mrow><annotation encoding="application/x-tex">\approx</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.4831em;"></span><span class="mrel">≈</span></span></span></span> 0,95, base Toronto <span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><mo>=</mo></mrow><annotation encoding="application/x-tex">=</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.3669em;"></span><span class="mrel">=</span></span></span></span> 1,00)</td></tr></tbody></table></div></div></div></div>149<div class="box box-form" id="form-A-11"><div class="box-head"><span class="box-icon"><svg class="" aria-hidden="true"><use href="#i-formula"/></svg></span><span class="box-label">Formule A.11</span><span class="box-title">— méthode des quantités et des composantes</span><a class="box-anchor" href="#form-A-11" aria-label="Lien">#</a></div><div class="box-body"><div class="eq"><span class="katex-display"><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML" display="block"><semantics><mrow><mrow><mtext>Co</mtext><mover accent="true"><mtext>u</mtext><mo>ˆ</mo></mover><mtext>ts directs</mtext></mrow><mo>=</mo><munder><mo>∑</mo><mtext>composantes</mtext></munder><mo fence="true" stretchy="true" minsize="1.2em" maxsize="1.2em">(</mo><mrow><mtext>Quantit</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover></mrow><mo>×</mo><mrow><mtext>Co</mtext><mover accent="true"><mtext>u</mtext><mo>ˆ</mo></mover><mtext>t unitaire</mtext></mrow><mo fence="true" stretchy="true" minsize="1.2em" maxsize="1.2em">)</mo></mrow><annotation encoding="application/x-tex">\text{Coûts directs} = \sum_{\text{composantes}}150 \bigl(\text{Quantité} \times \text{Coût unitaire}\bigr)</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.6944em;"></span><span class="mord text"><span class="mord">Co</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">u</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˆ</span></span></span></span></span></span></span><span class="mord">ts directs</span></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:2.4361em;vertical-align:-1.3861em;"></span><span class="mop op-limits"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:1.05em;"><span style="top:-1.9em;margin-left:0em;"><span class="pstrut" style="height:3.05em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">composantes</span></span></span></span></span><span style="top:-3.05em;"><span class="pstrut" style="height:3.05em;"></span><span><span class="mop op-symbol large-op">∑</span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:1.3861em;"><span></span></span></span></span></span><span class="mopen"><span class="delimsizing size1">(</span></span><span class="mord text"><span class="mord">Quantit</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˊ</span></span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">×</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:1.2em;vertical-align:-0.35em;"></span><span class="mord text"><span class="mord">Co</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">u</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˆ</span></span></span></span></span></span></span><span class="mord">t unitaire</span></span><span class="mclose"><span class="delimsizing size1">)</span></span></span></span></span></span></div>151<p id="pA-10"><em>Quantity survey</em> : toutes les quantités élémentaires (la plus précise, la plus coûteuse). <em>Unit-in-place</em> : par grandes composantes en place (fondations, structure, enveloppe, mécanique, finitions).</p></div></div>152<div class="box box-form" id="form-A-12"><div class="box-head"><span class="box-icon"><svg class="" aria-hidden="true"><use href="#i-formula"/></svg></span><span class="box-label">Formule A.12</span><span class="box-title">— indexation des coûts (trended cost)</span><a class="box-anchor" href="#form-A-12" aria-label="Lien">#</a></div><div class="box-body"><div class="eq"><span class="katex-display"><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML" display="block"><semantics><mrow><msub><mi>C</mi><mtext>date cible</mtext></msub><mo>=</mo><msub><mi>C</mi><mtext>date connue</mtext></msub><mo>×</mo><mfrac><msub><mtext>Indice</mtext><mtext>date cible</mtext></msub><msub><mtext>Indice</mtext><mtext>date connue</mtext></msub></mfrac></mrow><annotation encoding="application/x-tex">C_{\text{date cible}} = C_{\text{date connue}} \times153\frac{\text{Indice}_{\text{date cible}}}{\text{Indice}_{\text{date connue}}}</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.8333em;vertical-align:-0.15em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0715em;">C</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0715em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">date cible</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.8333em;vertical-align:-0.15em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0715em;">C</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0715em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">date connue</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">×</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:2.2074em;vertical-align:-0.836em;"></span><span class="mord"><span class="mopen nulldelimiter"></span><span class="mfrac"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:1.3714em;"><span style="top:-2.314em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord"><span class="mord text"><span class="mord">Indice</span></span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">date connue</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span></span></span><span style="top:-3.23em;"><span class="pstrut" style="height:3em;"></span><span class="frac-line" style="border-bottom-width:0.04em;"></span></span><span style="top:-3.677em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord"><span class="mord text"><span class="mord">Indice</span></span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">date cible</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.836em;"><span></span></span></span></span></span><span class="mclose nulldelimiter"></span></span></span></span></span></span></div>154<p id="pA-11">Indice de référence au Canada : <strong>IPCB</strong> de Statistique Canada (tableau 18-10-0289-01, base 2023 <span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><mo>=</mo></mrow><annotation encoding="application/x-tex">=</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.3669em;"></span><span class="mrel">=</span></span></span></span> 100). Exemple : <span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><mn>1</mn><mtext> </mtext><mn>500</mn><mtext> </mtext><mn>000</mn><mo>×</mo><mo stretchy="false">(</mo><mn>105,5</mn><mi mathvariant="normal">/</mi><mn>71,6</mn><mo stretchy="false">)</mo><mo>=</mo><mn>2</mn><mtext> </mtext><mn>210</mn><mtext> </mtext><mn>250</mn><mtext> </mtext><mi mathvariant="normal">$</mi></mrow><annotation encoding="application/x-tex">1~500~000 \times (105{,}5/71{,}6) = 2~210~250~\$</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.7278em;vertical-align:-0.0833em;"></span><span class="mord">1</span><span class="mspace nobreak"> </span><span class="mord">500</span><span class="mspace nobreak"> </span><span class="mord">000</span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">×</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:1em;vertical-align:-0.25em;"></span><span class="mopen">(</span><span class="mord">105</span><span class="mord"><span class="mpunct">,</span></span><span class="mord">5/71</span><span class="mord"><span class="mpunct">,</span></span><span class="mord">6</span><span class="mclose">)</span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.8056em;vertical-align:-0.0556em;"></span><span class="mord">2</span><span class="mspace nobreak"> </span><span class="mord">210</span><span class="mspace nobreak"> </span><span class="mord">250</span><span class="mspace nobreak"> </span><span class="mord">$</span></span></span></span>.</p></div></div>155<div class="box box-form" id="form-A-13"><div class="box-head"><span class="box-icon"><svg class="" aria-hidden="true"><use href="#i-formula"/></svg></span><span class="box-label">Formule A.13</span><span class="box-title">— coût neuf total</span><a class="box-anchor" href="#form-A-13" aria-label="Lien">#</a></div><div class="box-body"><div class="eq"><span class="katex-display"><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML" display="block"><semantics><mtable rowspacing="0.25em" columnalign="right left" columnspacing="0em"><mtr><mtd><mstyle scriptlevel="0" displaystyle="true"><msub><mi>C</mi><mi>N</mi></msub></mstyle></mtd><mtd><mstyle scriptlevel="0" displaystyle="true"><mrow><mrow></mrow><mo>=</mo><msub><mi>C</mi><mtext>directs</mtext></msub><mo>+</mo><msub><mi>C</mi><mtext>indirects</mtext></msub><mo>+</mo><mtext>Profit</mtext></mrow></mstyle></mtd></mtr><mtr><mtd><mstyle scriptlevel="0" displaystyle="true"><mtext>Profit</mtext></mstyle></mtd><mtd><mstyle scriptlevel="0" displaystyle="true"><mrow><mrow></mrow><mo>=</mo><mo fence="true" stretchy="true" minsize="1.2em" maxsize="1.2em">(</mo><msub><mi>C</mi><mtext>directs</mtext></msub><mo>+</mo><msub><mi>C</mi><mtext>indirects</mtext></msub><mo fence="true" stretchy="true" minsize="1.2em" maxsize="1.2em">)</mo><mo>×</mo><mtext>taux de profit</mtext></mrow></mstyle></mtd></mtr></mtable><annotation encoding="application/x-tex">\begin{aligned}C_N &= C_{\text{directs}} + C_{\text{indirects}} + \text{Profit}\\156\text{Profit} &= \bigl(C_{\text{directs}} + C_{\text{indirects}}\bigr)157 \times \text{taux de profit}\end{aligned}</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:2.71em;vertical-align:-1.105em;"></span><span class="mord"><span class="mtable"><span class="col-align-r"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:1.605em;"><span style="top:-3.765em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord"><span class="mord mathnormal" style="margin-right:0.0715em;">C</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3283em;"><span style="top:-2.55em;margin-left:-0.0715em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mathnormal mtight" style="margin-right:0.109em;">N</span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span></span></span><span style="top:-2.255em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord text"><span class="mord">Profit</span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:1.105em;"><span></span></span></span></span></span><span class="col-align-l"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:1.605em;"><span style="top:-3.765em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord"></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0715em;">C</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0715em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">directs</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">+</span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0715em;">C</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0715em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">indirects</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">+</span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mord text"><span class="mord">Profit</span></span></span></span><span style="top:-2.255em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord"></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mopen"><span class="delimsizing size1">(</span></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0715em;">C</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0715em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">directs</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">+</span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0715em;">C</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0715em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">indirects</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mclose"><span class="delimsizing size1">)</span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">×</span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mord text"><span class="mord">taux de profit</span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:1.105em;"><span></span></span></span></span></span></span></span></span></span></span></span></div>158<p id="pA-12">Les coûts indirects s'expriment usuellement en % des coûts directs; le profit s'applique sur la somme directs <span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><mo>+</mo></mrow><annotation encoding="application/x-tex">+</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.6667em;vertical-align:-0.0833em;"></span><span class="mord">+</span></span></span></span> indirects (sauf indication contraire de l'énoncé).</p></div></div>159<h2 id="s-A-4" class="h-section"><span class="h-num">A.4</span><span class="h-text">Dépréciation (bloc 4)</span><a class="h-anchor" href="#s-A-4" aria-label="Lien vers cette section">#</a></h2>160<h3 id="s-A-4-1" class="h-subsection"><span class="h-num">A.4.1</span><span class="h-text">Dépréciation physique</span><a class="h-anchor" href="#s-A-4-1" aria-label="Lien vers cette section">#</a></h3>161<div class="box box-form" id="form-A-14"><div class="box-head"><span class="box-icon"><svg class="" aria-hidden="true"><use href="#i-formula"/></svg></span><span class="box-label">Formule A.14</span><span class="box-title">— physique curable (entretien différé)</span><a class="box-anchor" href="#form-A-14" aria-label="Lien">#</a></div><div class="box-body"><div class="eq"><span class="katex-display"><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML" display="block"><semantics><mrow><msub><mi>D</mi><mtext>curable</mtext></msub><mo>=</mo><munderover><mo>∑</mo><mrow><mi>i</mi><mo>=</mo><mn>1</mn></mrow><mi>n</mi></munderover><msub><mrow><mtext>co</mtext><mover accent="true"><mtext>u</mtext><mo>ˆ</mo></mover><mtext>t de r</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>paration</mtext></mrow><mi>i</mi></msub><mspace width="2em"/><msub><mrow><mtext>si co</mtext><mover accent="true"><mtext>u</mtext><mo>ˆ</mo></mover><mtext>t</mtext></mrow><mi>i</mi></msub><mo>≤</mo><msub><mrow><mtext>valeur ajout</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>e</mtext></mrow><mi>i</mi></msub></mrow><annotation encoding="application/x-tex">D_{\text{curable}} = \sum_{i=1}^{n} \text{coût de réparation}_i162\qquad\text{si coût}_i \le \text{valeur ajoutée}_i</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.8333em;vertical-align:-0.15em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0278em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">curable</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:2.9291em;vertical-align:-1.2777em;"></span><span class="mop op-limits"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:1.6514em;"><span style="top:-1.8723em;margin-left:0em;"><span class="pstrut" style="height:3.05em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord mathnormal mtight">i</span><span class="mrel mtight">=</span><span class="mord mtight">1</span></span></span></span><span style="top:-3.05em;"><span class="pstrut" style="height:3.05em;"></span><span><span class="mop op-symbol large-op">∑</span></span></span><span style="top:-4.3em;margin-left:0em;"><span class="pstrut" style="height:3.05em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord mathnormal mtight">n</span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:1.2777em;"><span></span></span></span></span></span><span class="mspace" style="margin-right:0.1667em;"></span><span class="mord"><span class="mord text"><span class="mord">co</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">u</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˆ</span></span></span></span></span></span></span><span class="mord">t de r</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˊ</span></span></span></span></span></span></span><span class="mord">paration</span></span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.2175em;"><span style="top:-2.4559em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mathnormal mtight">i</span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2441em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:2em;"></span><span class="mord"><span class="mord text"><span class="mord">si co</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">u</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˆ</span></span></span></span></span></span></span><span class="mord">t</span></span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3117em;"><span style="top:-2.55em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mathnormal mtight">i</span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">≤</span><span class="mspace" style="margin-right:0.2778em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.9386em;vertical-align:-0.2441em;"></span><span class="mord"><span class="mord text"><span class="mord">valeur ajout</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˊ</span></span></span></span></span></span></span><span class="mord">e</span></span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.2175em;"><span style="top:-2.4559em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mathnormal mtight">i</span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2441em;"><span></span></span></span></span></span></span></span></span></span></span></div>163<p id="pA-13">Toujours calculée <strong>en premier</strong> : elle sort de la base de tous les calculs incurables.</p></div></div>164<div class="box box-form" id="form-A-15"><div class="box-head"><span class="box-icon"><svg class="" aria-hidden="true"><use href="#i-formula"/></svg></span><span class="box-label">Formule A.15</span><span class="box-title">— physique incurable — court terme (par composante)</span><a class="box-anchor" href="#form-A-15" aria-label="Lien">#</a></div><div class="box-body"><div class="eq"><span class="katex-display"><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML" display="block"><semantics><mrow><msub><mi>D</mi><mrow><mtext>CT</mtext><mo separator="true">,</mo><mi>j</mi></mrow></msub><mo>=</mo><mo fence="true" stretchy="true" minsize="1.2em" maxsize="1.2em">(</mo><msub><mi>C</mi><mrow><mtext>neuf</mtext><mo separator="true">,</mo><mi>j</mi></mrow></msub><mo>−</mo><msub><mtext>curable</mtext><mi>j</mi></msub><mo fence="true" stretchy="true" minsize="1.2em" maxsize="1.2em">)</mo><mo>×</mo><mfrac><msub><mrow><mover accent="true"><mtext>a</mtext><mo>ˆ</mo></mover><mtext>ge effectif</mtext></mrow><mi>j</mi></msub><msub><mrow><mtext>dur</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>e de vie</mtext></mrow><mi>j</mi></msub></mfrac><mspace width="2em"/><msub><mi>D</mi><mtext>CT</mtext></msub><mo>=</mo><munder><mo>∑</mo><mi>j</mi></munder><msub><mi>D</mi><mrow><mtext>CT</mtext><mo separator="true">,</mo><mi>j</mi></mrow></msub></mrow><annotation encoding="application/x-tex">D_{\text{CT},j} = \bigl(C_{\text{neuf},j} - \text{curable}_j\bigr)165 \times \frac{\text{âge effectif}_j}{\text{durée de vie}_j}166\qquad167D_{\text{CT}} = \sum_j D_{\text{CT},j}</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.9694em;vertical-align:-0.2861em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3283em;"><span style="top:-2.55em;margin-left:-0.0278em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">CT</span></span><span class="mpunct mtight">,</span><span class="mord mathnormal mtight" style="margin-right:0.0572em;">j</span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:1.2em;vertical-align:-0.35em;"></span><span class="mopen"><span class="delimsizing size1">(</span></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0715em;">C</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0715em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">neuf</span></span><span class="mpunct mtight">,</span><span class="mord mathnormal mtight" style="margin-right:0.0572em;">j</span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">−</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:1.2em;vertical-align:-0.35em;"></span><span class="mord"><span class="mord text"><span class="mord">curable</span></span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3117em;"><span style="top:-2.55em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mathnormal mtight" style="margin-right:0.0572em;">j</span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span><span class="mclose"><span class="delimsizing size1">)</span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">×</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:2.4368em;vertical-align:-0.9721em;"></span><span class="mord"><span class="mopen nulldelimiter"></span><span class="mfrac"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:1.4647em;"><span style="top:-2.314em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord"><span class="mord text"><span class="mord">dur</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˊ</span></span></span></span></span></span></span><span class="mord">e de vie</span></span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3117em;"><span style="top:-2.55em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mathnormal mtight" style="margin-right:0.0572em;">j</span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span></span></span><span style="top:-3.23em;"><span class="pstrut" style="height:3em;"></span><span class="frac-line" style="border-bottom-width:0.04em;"></span></span><span style="top:-3.7702em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord"><span class="mord text"><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">a</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˆ</span></span></span></span></span></span></span><span class="mord">ge effectif</span></span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.2175em;"><span style="top:-2.4559em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mathnormal mtight" style="margin-right:0.0572em;">j</span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.3802em;"><span></span></span></span></span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.9721em;"><span></span></span></span></span></span><span class="mclose nulldelimiter"></span></span><span class="mspace" style="margin-right:2em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3283em;"><span style="top:-2.55em;margin-left:-0.0278em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">CT</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:2.4638em;vertical-align:-1.4138em;"></span><span class="mop op-limits"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:1.05em;"><span style="top:-1.8723em;margin-left:0em;"><span class="pstrut" style="height:3.05em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mathnormal mtight" style="margin-right:0.0572em;">j</span></span></span><span style="top:-3.05em;"><span class="pstrut" style="height:3.05em;"></span><span><span class="mop op-symbol large-op">∑</span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:1.4138em;"><span></span></span></span></span></span><span class="mspace" style="margin-right:0.1667em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3283em;"><span style="top:-2.55em;margin-left:-0.0278em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">CT</span></span><span class="mpunct mtight">,</span><span class="mord mathnormal mtight" style="margin-right:0.0572em;">j</span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span></span></span></span></span></div>168<p id="pA-14">S'applique aux composantes dont la durée de vie est inférieure à celle du bâtiment (toiture, CVAC, finitions…).</p></div></div>169<div class="box box-form" id="form-A-16"><div class="box-head"><span class="box-icon"><svg class="" aria-hidden="true"><use href="#i-formula"/></svg></span><span class="box-label">Formule A.16</span><span class="box-title">— physique incurable — long terme</span><a class="box-anchor" href="#form-A-16" aria-label="Lien">#</a></div><div class="box-body"><div class="eq"><span class="katex-display"><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML" display="block"><semantics><mtable rowspacing="0.25em" columnalign="right left" columnspacing="0em"><mtr><mtd><mstyle scriptlevel="0" displaystyle="true"><msub><mtext>Base</mtext><mtext>LT</mtext></msub></mstyle></mtd><mtd><mstyle scriptlevel="0" displaystyle="true"><mrow><mrow></mrow><mo>=</mo><msub><mi>C</mi><mi>N</mi></msub><mo>−</mo><msub><mi>D</mi><mtext>curable</mtext></msub><mo>−</mo><munder><mo>∑</mo><mi>j</mi></munder><msubsup><mi>C</mi><mrow><mtext>neuf</mtext><mo separator="true">,</mo><mi>j</mi></mrow><mtext>CT</mtext></msubsup></mrow></mstyle></mtd></mtr><mtr><mtd><mstyle scriptlevel="0" displaystyle="true"><msub><mi>D</mi><mtext>LT</mtext></msub></mstyle></mtd><mtd><mstyle scriptlevel="0" displaystyle="true"><mrow><mrow></mrow><mo>=</mo><msub><mtext>Base</mtext><mtext>LT</mtext></msub><mo>×</mo><mfrac><mrow><mover accent="true"><mtext>a</mtext><mo>ˆ</mo></mover><mtext>ge effectif global</mtext></mrow><mrow><mtext>vie </mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>conomique du b</mtext><mover accent="true"><mtext>a</mtext><mo>ˆ</mo></mover><mtext>timent</mtext></mrow></mfrac></mrow></mstyle></mtd></mtr></mtable><annotation encoding="application/x-tex">\begin{aligned}\text{Base}_{\text{LT}} &= C_N - D_{\text{curable}}170 - \sum_j C_{\text{neuf},j}^{\text{CT}}\\171D_{\text{LT}} &= \text{Base}_{\text{LT}} \times172 \frac{\text{âge effectif global}}{\text{vie économique du bâtiment}}\end{aligned}</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:5.0157em;vertical-align:-2.2578em;"></span><span class="mord"><span class="mtable"><span class="col-align-r"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:2.7578em;"><span style="top:-5.0793em;"><span class="pstrut" style="height:3.3714em;"></span><span class="mord"><span class="mord"><span class="mord text"><span class="mord">Base</span></span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3283em;"><span style="top:-2.55em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">LT</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span></span></span><span style="top:-1.994em;"><span class="pstrut" style="height:3.3714em;"></span><span class="mord"><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3283em;"><span style="top:-2.55em;margin-left:-0.0278em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">LT</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:2.2578em;"><span></span></span></span></span></span><span class="col-align-l"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:2.7578em;"><span style="top:-5.0793em;"><span class="pstrut" style="height:3.3714em;"></span><span class="mord"><span class="mord"></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0715em;">C</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3283em;"><span style="top:-2.55em;margin-left:-0.0715em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mathnormal mtight" style="margin-right:0.109em;">N</span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">−</span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0278em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">curable</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">−</span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mop op-limits"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:1.05em;"><span style="top:-1.8723em;margin-left:0em;"><span class="pstrut" style="height:3.05em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mathnormal mtight" style="margin-right:0.0572em;">j</span></span></span><span style="top:-3.05em;"><span class="pstrut" style="height:3.05em;"></span><span><span class="mop op-symbol large-op">∑</span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:1.4138em;"><span></span></span></span></span></span><span class="mspace" style="margin-right:0.1667em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0715em;">C</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.8913em;"><span style="top:-2.453em;margin-left:-0.0715em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">neuf</span></span><span class="mpunct mtight">,</span><span class="mord mathnormal mtight" style="margin-right:0.0572em;">j</span></span></span></span><span style="top:-3.113em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">CT</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.3831em;"><span></span></span></span></span></span></span></span></span><span style="top:-1.994em;"><span class="pstrut" style="height:3.3714em;"></span><span class="mord"><span class="mord"></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mord"><span class="mord text"><span class="mord">Base</span></span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3283em;"><span style="top:-2.55em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">LT</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">×</span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mord"><span class="mopen nulldelimiter"></span><span class="mfrac"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:1.3714em;"><span style="top:-2.314em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord text"><span class="mord">vie </span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˊ</span></span></span></span></span></span></span><span class="mord">conomique du b</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">a</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˆ</span></span></span></span></span></span></span><span class="mord">timent</span></span></span></span><span style="top:-3.23em;"><span class="pstrut" style="height:3em;"></span><span class="frac-line" style="border-bottom-width:0.04em;"></span></span><span style="top:-3.677em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord text"><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">a</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˆ</span></span></span></span></span></span></span><span class="mord">ge effectif global</span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.8804em;"><span></span></span></span></span></span><span class="mclose nulldelimiter"></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:2.2578em;"><span></span></span></span></span></span></span></span></span></span></span></span></div>173<p id="pA-15">S'applique aux composantes dont la durée de vie égale celle du bâtiment (structure, fondations, enveloppe). Ordre impératif : curable <span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><mo>→</mo></mrow><annotation encoding="application/x-tex">\rightarrow</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.3669em;"></span><span class="mrel">→</span></span></span></span> incurable CT <span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><mo>→</mo></mrow><annotation encoding="application/x-tex">\rightarrow</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.3669em;"></span><span class="mrel">→</span></span></span></span> incurable LT.</p></div></div>174<div class="box box-form" id="form-A-17"><div class="box-head"><span class="box-icon"><svg class="" aria-hidden="true"><use href="#i-formula"/></svg></span><span class="box-label">Formule A.17</span><span class="box-title">— synthèse de la physique et vie restante</span><a class="box-anchor" href="#form-A-17" aria-label="Lien">#</a></div><div class="box-body"><div class="eq"><span class="katex-display"><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML" display="block"><semantics><mrow><msub><mi>D</mi><mtext>physique totale</mtext></msub><mo>=</mo><msub><mi>D</mi><mtext>curable</mtext></msub><mo>+</mo><munder><mo>∑</mo><mi>j</mi></munder><msub><mi>D</mi><mrow><mtext>CT</mtext><mo separator="true">,</mo><mi>j</mi></mrow></msub><mo>+</mo><msub><mi>D</mi><mtext>LT</mtext></msub><mspace width="2em"/><mtext>Vie restante</mtext><mo>=</mo><mrow><mtext>vie </mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>conomique</mtext></mrow><mo>−</mo><mrow><mover accent="true"><mtext>a</mtext><mo>ˆ</mo></mover><mtext>ge effectif</mtext></mrow></mrow><annotation encoding="application/x-tex">D_{\text{physique totale}} = D_{\text{curable}} + \sum_j D_{\text{CT},j}175 + D_{\text{LT}}176\qquad177\text{Vie restante} = \text{vie économique} - \text{âge effectif}</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.9694em;vertical-align:-0.2861em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0278em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">physique totale</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.8333em;vertical-align:-0.15em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0278em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">curable</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">+</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:2.4638em;vertical-align:-1.4138em;"></span><span class="mop op-limits"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:1.05em;"><span style="top:-1.8723em;margin-left:0em;"><span class="pstrut" style="height:3.05em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mathnormal mtight" style="margin-right:0.0572em;">j</span></span></span><span style="top:-3.05em;"><span class="pstrut" style="height:3.05em;"></span><span><span class="mop op-symbol large-op">∑</span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:1.4138em;"><span></span></span></span></span></span><span class="mspace" style="margin-right:0.1667em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3283em;"><span style="top:-2.55em;margin-left:-0.0278em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">CT</span></span><span class="mpunct mtight">,</span><span class="mord mathnormal mtight" style="margin-right:0.0572em;">j</span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">+</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.8333em;vertical-align:-0.15em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3283em;"><span style="top:-2.55em;margin-left:-0.0278em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">LT</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:2em;"></span><span class="mord text"><span class="mord">Vie restante</span></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.8889em;vertical-align:-0.1944em;"></span><span class="mord text"><span class="mord">vie </span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˊ</span></span></span></span></span></span></span><span class="mord">conomique</span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">−</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.8889em;vertical-align:-0.1944em;"></span><span class="mord text"><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">a</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˆ</span></span></span></span></span></span></span><span class="mord">ge effectif</span></span></span></span></span></span></div></div></div>178<h3 id="s-A-4-2" class="h-subsection"><span class="h-num">A.4.2</span><span class="h-text">Dépréciation fonctionnelle</span><a class="h-anchor" href="#s-A-4-2" aria-label="Lien vers cette section">#</a></h3>179<div class="box box-form" id="form-A-18"><div class="box-head"><span class="box-icon"><svg class="" aria-hidden="true"><use href="#i-formula"/></svg></span><span class="box-label">Formule A.18</span><span class="box-title">— fonctionnelle curable — par ajout</span><a class="box-anchor" href="#form-A-18" aria-label="Lien">#</a></div><div class="box-body"><div class="eq"><span class="katex-display"><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML" display="block"><semantics><mrow><mi>D</mi><mo>=</mo><mrow><mtext>co</mtext><mover accent="true"><mtext>u</mtext><mo>ˆ</mo></mover><mtext>t d’ajout dans l’existant</mtext></mrow><mo>−</mo><mrow><mtext>co</mtext><mover accent="true"><mtext>u</mtext><mo>ˆ</mo></mover><mtext>t du m</mtext><mover accent="true"><mtext>e</mtext><mo>ˆ</mo></mover><mtext>me </mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>l</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>ment dans une construction neuve</mtext></mrow></mrow><annotation encoding="application/x-tex">D = \text{coût d'ajout dans l'existant}180 - \text{coût du même élément dans une construction neuve}</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.6833em;"></span><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.8889em;vertical-align:-0.1944em;"></span><span class="mord text"><span class="mord">co</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">u</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˆ</span></span></span></span></span></span></span><span class="mord">t d’ajout dans l’existant</span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">−</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.6944em;"></span><span class="mord text"><span class="mord">co</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">u</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˆ</span></span></span></span></span></span></span><span class="mord">t du m</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˆ</span></span></span></span></span></span></span><span class="mord">me </span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˊ</span></span></span></span></span></span></span><span class="mord">l</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˊ</span></span></span></span></span></span></span><span class="mord">ment dans une construction neuve</span></span></span></span></span></span></div>181<p id="pA-16">La dépréciation est l'<em>excès</em> de coût, pas le coût total de l'élément manquant.</p></div></div>182<div class="box box-form" id="form-A-19"><div class="box-head"><span class="box-icon"><svg class="" aria-hidden="true"><use href="#i-formula"/></svg></span><span class="box-label">Formule A.19</span><span class="box-title">— fonctionnelle curable — par substitution</span><a class="box-anchor" href="#form-A-19" aria-label="Lien">#</a></div><div class="box-body"><div class="eq"><span class="katex-display"><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML" display="block"><semantics><mtable rowspacing="0.25em" columnalign="right left" columnspacing="0em"><mtr><mtd><mstyle scriptlevel="0" displaystyle="true"><mrow><mi>D</mi><mo>=</mo><mrow></mrow></mrow></mstyle></mtd><mtd><mstyle scriptlevel="0" displaystyle="true"><mrow><mrow></mrow><mrow><mtext>surco</mtext><mover accent="true"><mtext>u</mtext><mo>ˆ</mo></mover><mtext>t d’installation du remplacement dans l’existant</mtext></mrow></mrow></mstyle></mtd></mtr><mtr><mtd><mstyle scriptlevel="0" displaystyle="true"><mrow></mrow></mstyle></mtd><mtd><mstyle scriptlevel="0" displaystyle="true"><mrow><mrow></mrow><mo>+</mo><mrow><mtext>d</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>molition de l’existant</mtext></mrow><mo>−</mo><mrow><mtext>valeur de r</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>cup</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>ration</mtext></mrow></mrow></mstyle></mtd></mtr><mtr><mtd><mstyle scriptlevel="0" displaystyle="true"><mrow></mrow></mstyle></mtd><mtd><mstyle scriptlevel="0" displaystyle="true"><mrow><mrow></mrow><mo>+</mo><mrow><mtext>co</mtext><mover accent="true"><mtext>u</mtext><mo>ˆ</mo></mover><mtext>t neuf de l’</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>l</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>ment existant non encore d</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>pr</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>ci</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover></mrow></mrow></mstyle></mtd></mtr></mtable><annotation encoding="application/x-tex">\begin{aligned}D ={} & \text{surcoût d'installation du remplacement dans l'existant}\\183 &+ \text{démolition de l'existant} - \text{valeur de récupération}\\184 &+ \text{coût neuf de l'élément existant non encore déprécié}\end{aligned}</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:4.2em;vertical-align:-1.85em;"></span><span class="mord"><span class="mtable"><span class="col-align-r"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:2.35em;"><span style="top:-4.51em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mord"></span></span></span><span style="top:-3.01em;"><span class="pstrut" style="height:3em;"></span><span class="mord"></span></span><span style="top:-1.51em;"><span class="pstrut" style="height:3em;"></span><span class="mord"></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:1.85em;"><span></span></span></span></span></span><span class="col-align-l"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:2.35em;"><span style="top:-4.51em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord"></span><span class="mord text"><span class="mord">surco</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">u</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˆ</span></span></span></span></span></span></span><span class="mord">t d’installation du remplacement dans l’existant</span></span></span></span><span style="top:-3.01em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord"></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">+</span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mord text"><span class="mord">d</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˊ</span></span></span></span></span></span></span><span class="mord">molition de l’existant</span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">−</span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mord text"><span class="mord">valeur de r</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˊ</span></span></span></span></span></span></span><span class="mord">cup</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˊ</span></span></span></span></span></span></span><span class="mord">ration</span></span></span></span><span style="top:-1.51em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord"></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">+</span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mord text"><span class="mord">co</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">u</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˆ</span></span></span></span></span></span></span><span class="mord">t neuf de l’</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˊ</span></span></span></span></span></span></span><span class="mord">l</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˊ</span></span></span></span></span></span></span><span class="mord">ment existant non encore d</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˊ</span></span></span></span></span></span></span><span class="mord">pr</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˊ</span></span></span></span></span></span></span><span class="mord">ci</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˊ</span></span></span></span></span></span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:1.85em;"><span></span></span></span></span></span></span></span></span></span></span></span></div></div></div>185<div class="box box-form" id="form-A-20"><div class="box-head"><span class="box-icon"><svg class="" aria-hidden="true"><use href="#i-formula"/></svg></span><span class="box-label">Formule A.20</span><span class="box-title">— fonctionnelle incurable — superadéquation</span><a class="box-anchor" href="#form-A-20" aria-label="Lien">#</a></div><div class="box-body"><div class="eq"><span class="katex-display"><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML" display="block"><semantics><mtable rowspacing="0.25em" columnalign="right left" columnspacing="0em"><mtr><mtd><mstyle scriptlevel="0" displaystyle="true"><mrow><mi>D</mi><mo>=</mo><mrow></mrow></mrow></mstyle></mtd><mtd><mstyle scriptlevel="0" displaystyle="true"><mrow><mrow></mrow><mrow><mtext>exc</mtext><mover accent="true"><mtext>e</mtext><mo>ˋ</mo></mover><mtext>s de co</mtext><mover accent="true"><mtext>u</mtext><mo>ˆ</mo></mover><mtext>t neuf de l’</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>l</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>ment superad</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>quat</mtext></mrow></mrow></mstyle></mtd></mtr><mtr><mtd><mstyle scriptlevel="0" displaystyle="true"><mrow></mrow></mstyle></mtd><mtd><mstyle scriptlevel="0" displaystyle="true"><mrow><mrow></mrow><mo>−</mo><mrow><mtext>d</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>pr</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>ciation physique d</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>j</mtext><mover accent="true"><mtext>a</mtext><mo>ˋ</mo></mover><mtext> compt</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>e sur cet exc</mtext><mover accent="true"><mtext>e</mtext><mo>ˋ</mo></mover><mtext>s</mtext></mrow></mrow></mstyle></mtd></mtr><mtr><mtd><mstyle scriptlevel="0" displaystyle="true"><mrow></mrow></mstyle></mtd><mtd><mstyle scriptlevel="0" displaystyle="true"><mrow><mrow></mrow><mo>+</mo><mrow><mtext>surco</mtext><mover accent="true"><mtext>u</mtext><mo>ˆ</mo></mover><mtext>ts d’exploitation annuels capitalis</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>s</mtext></mrow></mrow></mstyle></mtd></mtr></mtable><annotation encoding="application/x-tex">\begin{aligned}D ={} & \text{excès de coût neuf de l'élément superadéquat}\\186 &- \text{dépréciation physique déjà comptée sur cet excès}\\187 &+ \text{surcoûts d'exploitation annuels capitalisés}\end{aligned}</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:4.2em;vertical-align:-1.85em;"></span><span class="mord"><span class="mtable"><span class="col-align-r"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:2.35em;"><span style="top:-4.51em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mord"></span></span></span><span style="top:-3.01em;"><span class="pstrut" style="height:3em;"></span><span class="mord"></span></span><span style="top:-1.51em;"><span class="pstrut" style="height:3em;"></span><span class="mord"></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:1.85em;"><span></span></span></span></span></span><span class="col-align-l"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:2.35em;"><span style="top:-4.51em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord"></span><span class="mord text"><span class="mord">exc</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˋ</span></span></span></span></span></span></span><span class="mord">s de co</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">u</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˆ</span></span></span></span></span></span></span><span class="mord">t neuf de l’</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˊ</span></span></span></span></span></span></span><span class="mord">l</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˊ</span></span></span></span></span></span></span><span class="mord">ment superad</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˊ</span></span></span></span></span></span></span><span class="mord">quat</span></span></span></span><span style="top:-3.01em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord"></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">−</span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mord text"><span class="mord">d</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˊ</span></span></span></span></span></span></span><span class="mord">pr</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˊ</span></span></span></span></span></span></span><span class="mord">ciation physique d</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˊ</span></span></span></span></span></span></span><span class="mord">j</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">a</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˋ</span></span></span></span></span></span></span><span class="mord"> compt</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˊ</span></span></span></span></span></span></span><span class="mord">e sur cet exc</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˋ</span></span></span></span></span></span></span><span class="mord">s</span></span></span></span><span style="top:-1.51em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord"></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">+</span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mord text"><span class="mord">surco</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">u</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˆ</span></span></span></span></span></span></span><span class="mord">ts d’exploitation annuels capitalis</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˊ</span></span></span></span></span></span></span><span class="mord">s</span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:1.85em;"><span></span></span></span></span></span></span></span></span></span></span></span></div>188<p id="pA-17">Garde-fou anti-double comptage : la ligne « physique déjà comptée » est obligatoire.</p></div></div>189<div class="box box-form" id="form-A-21"><div class="box-head"><span class="box-icon"><svg class="" aria-hidden="true"><use href="#i-formula"/></svg></span><span class="box-label">Formule A.21</span><span class="box-title">— fonctionnelle incurable — perte de loyer</span><a class="box-anchor" href="#form-A-21" aria-label="Lien">#</a></div><div class="box-body"><div class="eq"><span class="katex-display"><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML" display="block"><semantics><mrow><mi>D</mi><mo>=</mo><mfrac><mtext>perte de loyer annuelle</mtext><mtext>TGA</mtext></mfrac><mo>−</mo><mtext>portion attribuable au terrain</mtext></mrow><annotation encoding="application/x-tex">D = \frac{\text{perte de loyer annuelle}}{\text{TGA}}190 - \text{portion attribuable au terrain}</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.6833em;"></span><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:2.0574em;vertical-align:-0.686em;"></span><span class="mord"><span class="mopen nulldelimiter"></span><span class="mfrac"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:1.3714em;"><span style="top:-2.314em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord text"><span class="mord">TGA</span></span></span></span><span style="top:-3.23em;"><span class="pstrut" style="height:3em;"></span><span class="frac-line" style="border-bottom-width:0.04em;"></span></span><span style="top:-3.677em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord text"><span class="mord">perte de loyer annuelle</span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.686em;"><span></span></span></span></span></span><span class="mclose nulldelimiter"></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">−</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.8889em;vertical-align:-0.1944em;"></span><span class="mord text"><span class="mord">portion attribuable au terrain</span></span></span></span></span></span></div>191<p id="pA-18">Pour les déficiences de conception incorrigeables (hauteur libre, plan désuet…).</p></div></div>192<h3 id="s-A-4-3" class="h-subsection"><span class="h-num">A.4.3</span><span class="h-text">Dépréciation externe (économique)</span><a class="h-anchor" href="#s-A-4-3" aria-label="Lien vers cette section">#</a></h3>193<div class="box box-form" id="form-A-22"><div class="box-head"><span class="box-icon"><svg class="" aria-hidden="true"><use href="#i-formula"/></svg></span><span class="box-label">Formule A.22</span><span class="box-title">— ventes jumelées (paired sales)</span><a class="box-anchor" href="#form-A-22" aria-label="Lien">#</a></div><div class="box-body"><div class="eq"><span class="katex-display"><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML" display="block"><semantics><mrow><msub><mi>D</mi><mtext>ext</mtext></msub><mo>=</mo><msub><mi>V</mi><mrow><mtext>non affect</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover></mrow></msub><mo>−</mo><msub><mi>V</mi><mrow><mtext>affect</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover></mrow></msub><mspace width="2em"/><mrow><mtext>(apr</mtext><mover accent="true"><mtext>e</mtext><mo>ˋ</mo></mover><mtext>s ajustements physiques)</mtext></mrow></mrow><annotation encoding="application/x-tex">D_{\text{ext}} = V_{\text{non affecté}} - V_{\text{affecté}}194\qquad\text{(après ajustements physiques)}</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.8333em;vertical-align:-0.15em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.2806em;"><span style="top:-2.55em;margin-left:-0.0278em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">ext</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.8333em;vertical-align:-0.15em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.2222em;">V</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.2222em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">non affect</span><span class="mord katex-accent mtight"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="mord mtight">e</span></span><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord mtight">ˊ</span></span></span></span></span></span></span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">−</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:1em;vertical-align:-0.25em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.2222em;">V</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.2222em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">affect</span><span class="mord katex-accent mtight"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="mord mtight">e</span></span><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord mtight">ˊ</span></span></span></span></span></span></span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:2em;"></span><span class="mord text"><span class="mord">(apr</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˋ</span></span></span></span></span></span></span><span class="mord">s ajustements physiques)</span></span></span></span></span></span></div>195<p id="pA-19">Le résultat s'exprime souvent en % de la valeur, puis s'applique à la valeur dépréciée des améliorations.</p></div></div>196<div class="box box-form" id="form-A-23"><div class="box-head"><span class="box-icon"><svg class="" aria-hidden="true"><use href="#i-formula"/></svg></span><span class="box-label">Formule A.23</span><span class="box-title">— capitalisation de la perte de revenus</span><a class="box-anchor" href="#form-A-23" aria-label="Lien">#</a></div><div class="box-body"><div class="eq"><span class="katex-display"><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML" display="block"><semantics><mrow><msub><mi>D</mi><mtext>ext, totale</mtext></msub><mo>=</mo><mfrac><mtext>perte de revenu net annuelle</mtext><mtext>TGA</mtext></mfrac><mspace width="2em"/><msub><mi>D</mi><mrow><mtext>ext, am</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>l.</mtext></mrow></msub><mo>=</mo><msub><mi>D</mi><mtext>ext, totale</mtext></msub><mo>×</mo><mfrac><msub><mi>V</mi><mrow><mtext>am</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>liorations</mtext></mrow></msub><msub><mi>V</mi><mrow><mtext>propri</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>t</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext> totale</mtext></mrow></msub></mfrac></mrow><annotation encoding="application/x-tex">D_{\text{ext, totale}} = \frac{\text{perte de revenu net annuelle}}{\text{TGA}}197\qquad198D_{\text{ext, amél.}} = D_{\text{ext, totale}} \times199 \frac{V_{\text{améliorations}}}{V_{\text{propriété totale}}}</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.9694em;vertical-align:-0.2861em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0278em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">ext, totale</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:2.0574em;vertical-align:-0.686em;"></span><span class="mord"><span class="mopen nulldelimiter"></span><span class="mfrac"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:1.3714em;"><span style="top:-2.314em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord text"><span class="mord">TGA</span></span></span></span><span style="top:-3.23em;"><span class="pstrut" style="height:3em;"></span><span class="frac-line" style="border-bottom-width:0.04em;"></span></span><span style="top:-3.677em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord text"><span class="mord">perte de revenu net annuelle</span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.686em;"><span></span></span></span></span></span><span class="mclose nulldelimiter"></span></span><span class="mspace" style="margin-right:2em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0278em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">ext, am</span><span class="mord katex-accent mtight"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="mord mtight">e</span></span><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord mtight">ˊ</span></span></span></span></span></span></span><span class="mord mtight">l.</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.9694em;vertical-align:-0.2861em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0278em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">ext, totale</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">×</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:2.3324em;vertical-align:-0.9721em;"></span><span class="mord"><span class="mopen nulldelimiter"></span><span class="mfrac"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:1.3603em;"><span style="top:-2.314em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord"><span class="mord mathnormal" style="margin-right:0.2222em;">V</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.2222em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">propri</span><span class="mord katex-accent mtight"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="mord mtight">e</span></span><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord mtight">ˊ</span></span></span></span></span></span></span><span class="mord mtight">t</span><span class="mord katex-accent mtight"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="mord mtight">e</span></span><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord mtight">ˊ</span></span></span></span></span></span></span><span class="mord mtight"> totale</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span></span></span><span style="top:-3.23em;"><span class="pstrut" style="height:3em;"></span><span class="frac-line" style="border-bottom-width:0.04em;"></span></span><span style="top:-3.677em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord"><span class="mord mathnormal" style="margin-right:0.2222em;">V</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.2222em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">am</span><span class="mord katex-accent mtight"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="mord mtight">e</span></span><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord mtight">ˊ</span></span></span></span></span></span></span><span class="mord mtight">liorations</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.9721em;"><span></span></span></span></span></span><span class="mclose nulldelimiter"></span></span></span></span></span></span></div>200<p id="pA-20">Allocation : si le terrain a été évalué avec des comparables <em>du même secteur</em>, l'externe s'applique aux <strong>améliorations seulement</strong>; avec des comparables hors secteur, on alloue selon les ratios de valeur.</p></div></div>201<div class="box box-form" id="form-A-24"><div class="box-head"><span class="box-icon"><svg class="" aria-hidden="true"><use href="#i-formula"/></svg></span><span class="box-label">Formule A.24</span><span class="box-title">— vérification par extraction</span><a class="box-anchor" href="#form-A-24" aria-label="Lien">#</a></div><div class="box-body"><div class="eq"><span class="katex-display"><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML" display="block"><semantics><mrow><msub><mi>D</mi><mtext>ext</mtext></msub><mo>=</mo><mo fence="true" stretchy="true" minsize="1.2em" maxsize="1.2em">(</mo><msub><mi>V</mi><mi>T</mi></msub><mo>+</mo><msub><mi>C</mi><mi>N</mi></msub><mo>−</mo><msub><mi>D</mi><mtext>phys</mtext></msub><mo>−</mo><msub><mi>D</mi><mtext>fonc</mtext></msub><mo fence="true" stretchy="true" minsize="1.2em" maxsize="1.2em">)</mo><mo>−</mo><msub><mi>V</mi><mrow><mtext>march</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover></mrow></msub></mrow><annotation encoding="application/x-tex">D_{\text{ext}} = \bigl(V_T + C_N - D_{\text{phys}} - D_{\text{fonc}}\bigr)202 - V_{\text{marché}}</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.8333em;vertical-align:-0.15em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.2806em;"><span style="top:-2.55em;margin-left:-0.0278em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">ext</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:1.2em;vertical-align:-0.35em;"></span><span class="mopen"><span class="delimsizing size1">(</span></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.2222em;">V</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3283em;"><span style="top:-2.55em;margin-left:-0.2222em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mathnormal mtight" style="margin-right:0.1389em;">T</span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">+</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.8333em;vertical-align:-0.15em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0715em;">C</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3283em;"><span style="top:-2.55em;margin-left:-0.0715em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mathnormal mtight" style="margin-right:0.109em;">N</span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">−</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.9694em;vertical-align:-0.2861em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0278em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">phys</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">−</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:1.2em;vertical-align:-0.35em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0278em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">fonc</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mclose"><span class="delimsizing size1">)</span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">−</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.8333em;vertical-align:-0.15em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.2222em;">V</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.2222em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">march</span><span class="mord katex-accent mtight"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="mord mtight">e</span></span><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord mtight">ˊ</span></span></span></span></span></span></span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span></span></span></span></span></div>203<p id="pA-21">Si la valeur au coût (sans externe) excède la valeur de marché observée, l'écart signale une dépréciation externe.</p></div></div>204<h3 id="s-A-4-4" class="h-subsection"><span class="h-num">A.4.4</span><span class="h-text">Cas particuliers</span><a class="h-anchor" href="#s-A-4-4" aria-label="Lien vers cette section">#</a></h3>205<div class="box box-form" id="form-A-25"><div class="box-head"><span class="box-icon"><svg class="" aria-hidden="true"><use href="#i-formula"/></svg></span><span class="box-label">Formule A.25</span><span class="box-title">— améliorations locatives</span><a class="box-anchor" href="#form-A-25" aria-label="Lien">#</a></div><div class="box-body"><div class="eq"><span class="katex-display"><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML" display="block"><semantics><mrow><mi>D</mi><mo>=</mo><mfrac><mrow><mover accent="true"><mtext>a</mtext><mo>ˆ</mo></mover><mtext>ge effectif</mtext></mrow><mrow><mi>min</mi><mo></mo><mo fence="true" stretchy="true" minsize="1.2em" maxsize="1.2em">(</mo><mrow><mtext>dur</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>e de vie physique</mtext></mrow><mo separator="true">,</mo><mtext> </mtext><mrow><mtext>dur</mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>e de bail restante</mtext></mrow><mo fence="true" stretchy="true" minsize="1.2em" maxsize="1.2em">)</mo></mrow></mfrac></mrow><annotation encoding="application/x-tex">D = \frac{\text{âge effectif}}206{\min\bigl(\text{durée de vie physique},\ \text{durée de bail restante}\bigr)}</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.6833em;"></span><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:2.4614em;vertical-align:-1.09em;"></span><span class="mord"><span class="mopen nulldelimiter"></span><span class="mfrac"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:1.3714em;"><span style="top:-2.26em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mop">min</span><span class="mopen"><span class="delimsizing size1">(</span></span><span class="mord text"><span class="mord">dur</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˊ</span></span></span></span></span></span></span><span class="mord">e de vie physique</span></span><span class="mpunct">,</span><span class="mspace"> </span><span class="mspace" style="margin-right:0.1667em;"></span><span class="mord text"><span class="mord">dur</span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˊ</span></span></span></span></span></span></span><span class="mord">e de bail restante</span></span><span class="mclose"><span class="delimsizing size1">)</span></span></span></span><span style="top:-3.23em;"><span class="pstrut" style="height:3em;"></span><span class="frac-line" style="border-bottom-width:0.04em;"></span></span><span style="top:-3.677em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord text"><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">a</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˆ</span></span></span></span></span></span></span><span class="mord">ge effectif</span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:1.09em;"><span></span></span></span></span></span><span class="mclose nulldelimiter"></span></span></span></span></span></span></div>207<p id="pA-22">Le bail (options probables incluses) limite presque toujours la vie économique des améliorations locatives.</p></div></div>208<div class="box box-form" id="form-A-26"><div class="box-head"><span class="box-icon"><svg class="" aria-hidden="true"><use href="#i-formula"/></svg></span><span class="box-label">Formule A.26</span><span class="box-title">— équipements — âge/vie sur coût installé</span><a class="box-anchor" href="#form-A-26" aria-label="Lien">#</a></div><div class="box-body"><div class="eq"><span class="katex-display"><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML" display="block"><semantics><mrow><msub><mi>V</mi><mrow><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>quipement</mtext></mrow></msub><mo>=</mo><mo fence="true" stretchy="true" minsize="1.2em" maxsize="1.2em">(</mo><msub><mi>C</mi><mtext>rempl. neuf</mtext></msub><mo>+</mo><msub><mi>C</mi><mtext>installation</mtext></msub><mo fence="true" stretchy="true" minsize="1.2em" maxsize="1.2em">)</mo><mo>×</mo><mo fence="true" stretchy="true" minsize="1.8em" maxsize="1.8em">(</mo><mn>1</mn><mo>−</mo><mfrac><mrow><mover accent="true"><mtext>a</mtext><mo>ˆ</mo></mover><mtext>ge effectif</mtext></mrow><mrow><mtext>vie </mtext><mover accent="true"><mtext>e</mtext><mo>ˊ</mo></mover><mtext>conomique</mtext></mrow></mfrac><mo fence="true" stretchy="true" minsize="1.8em" maxsize="1.8em">)</mo></mrow><annotation encoding="application/x-tex">V_{\text{équipement}} = \bigl(C_{\text{rempl. neuf}} + C_{\text{installation}}\bigr)209 \times \Bigl(1 - \frac{\text{âge effectif}}{\text{vie économique}}\Bigr)</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.9694em;vertical-align:-0.2861em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.2222em;">V</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.2222em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord katex-accent mtight"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="mord mtight">e</span></span><span style="top:-2.7em;"><span class="pstrut" style="height:2.7em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord mtight">ˊ</span></span></span></span></span></span></span><span class="mord mtight">quipement</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:1.2em;vertical-align:-0.35em;"></span><span class="mopen"><span class="delimsizing size1">(</span></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0715em;">C</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0715em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">rempl. neuf</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.2861em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">+</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:1.2em;vertical-align:-0.35em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0715em;">C</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3361em;"><span style="top:-2.55em;margin-left:-0.0715em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord text mtight"><span class="mord mtight">installation</span></span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mclose"><span class="delimsizing size1">)</span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">×</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:1.8em;vertical-align:-0.65em;"></span><span class="mopen"><span class="delimsizing size2">(</span></span><span class="mord">1</span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">−</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:2.2519em;vertical-align:-0.8804em;"></span><span class="mord"><span class="mopen nulldelimiter"></span><span class="mfrac"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:1.3714em;"><span style="top:-2.314em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord text"><span class="mord">vie </span><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">e</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˊ</span></span></span></span></span></span></span><span class="mord">conomique</span></span></span></span><span style="top:-3.23em;"><span class="pstrut" style="height:3em;"></span><span class="frac-line" style="border-bottom-width:0.04em;"></span></span><span style="top:-3.677em;"><span class="pstrut" style="height:3em;"></span><span class="mord"><span class="mord text"><span class="mord katex-accent"><span class="vlist-t"><span class="vlist-r"><span class="vlist" style="height:0.6944em;"><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="mord">a</span></span><span style="top:-3em;"><span class="pstrut" style="height:3em;"></span><span class="accent-body" style="left:-0.25em;"><span class="mord">ˆ</span></span></span></span></span></span></span><span class="mord">ge effectif</span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.8804em;"><span></span></span></span></span></span><span class="mclose nulldelimiter"></span></span><span class="mclose"><span class="delimsizing size2">)</span></span></span></span></span></span></div>210<p id="pA-23">La base est le coût <em>installé</em>; ajouter ensuite les dépréciations fonctionnelle et externe le cas échéant.</p></div></div>211<h2 id="s-A-5" class="h-section"><span class="h-num">A.5</span><span class="h-text">Tableaux de repères</span><a class="h-anchor" href="#s-A-5" aria-label="Lien vers cette section">#</a></h2>212<h3 id="s-A-5-1" class="h-subsection"><span class="h-num">A.5.1</span><span class="h-text">Durées de vie typiques des composantes</span><a class="h-anchor" href="#s-A-5-1" aria-label="Lien vers cette section">#</a></h3>213<div class="center"><div class="table-wrap"><table class="tbl"><thead><tr><th>Composante</th><th class="al-c">Durée de vie (années)</th><th class="al-c">Catégorie</th></tr></thead><tbody><tr><td>Structure / fondations</td><td class="al-c">50–75</td><td class="al-c">Long terme</td></tr><tr><td>Enveloppe extérieure (brique)</td><td class="al-c">40–60</td><td class="al-c">Long terme</td></tr><tr><td>Toiture (membrane)</td><td class="al-c">15–25</td><td class="al-c">Court terme</td></tr><tr><td>Fenêtration</td><td class="al-c">25–35</td><td class="al-c">Court terme</td></tr><tr><td>CVAC</td><td class="al-c">20–30</td><td class="al-c">Court terme</td></tr><tr><td>Plomberie</td><td class="al-c">25–40</td><td class="al-c">Court terme</td></tr><tr><td>Électricité</td><td class="al-c">30–40</td><td class="al-c">Court terme</td></tr><tr><td>Revêtement de plancher</td><td class="al-c">10–20</td><td class="al-c">Court terme</td></tr><tr><td>Peinture intérieure</td><td class="al-c">5–10</td><td class="al-c">Court terme</td></tr><tr><td>Ascenseur</td><td class="al-c">25–35</td><td class="al-c">Court terme</td></tr><tr><td>Aménagements extérieurs</td><td class="al-c">15–25</td><td class="al-c">Court terme</td></tr><tr class="rule-above"><td><strong>Vie économique — bureaux</strong></td><td class="al-c"><strong>40–55</strong></td><td class="al-c">Bâtiment</td></tr><tr><td><strong>Vie économique — résidentiel</strong></td><td class="al-c"><strong>50–70</strong></td><td class="al-c">Bâtiment</td></tr><tr><td><strong>Vie économique — industriel</strong></td><td class="al-c"><strong>30–50</strong></td><td class="al-c">Bâtiment</td></tr></tbody></table></div></div>214<h3 id="s-A-5-2" class="h-subsection"><span class="h-num">A.5.2</span><span class="h-text">Durées de vie et dépréciation annuelle des équipements</span><a class="h-anchor" href="#s-A-5-2" aria-label="Lien vers cette section">#</a></h3>215<div class="center"><div class="table-wrap"><table class="tbl"><thead><tr><th>Équipement</th><th class="al-c">Durée physique</th><th class="al-c">Durée économique</th><th class="al-c">Dépr. annuelle</th></tr></thead><tbody><tr><td>Ascenseur</td><td class="al-c">25–30 ans</td><td class="al-c">20–25 ans</td><td class="al-c">4–5 %</td></tr><tr><td>CVAC commercial</td><td class="al-c">20–25 ans</td><td class="al-c">15–20 ans</td><td class="al-c">5–7 %</td></tr><tr><td>Pont roulant</td><td class="al-c">30–40 ans</td><td class="al-c">25–35 ans</td><td class="al-c">3–4 %</td></tr><tr><td>Génératrice</td><td class="al-c">25–30 ans</td><td class="al-c">20–25 ans</td><td class="al-c">4–5 %</td></tr><tr><td>Système de gicleurs</td><td class="al-c">40–50 ans</td><td class="al-c">35–45 ans</td><td class="al-c">2–3 %</td></tr><tr><td>Compresseur industriel</td><td class="al-c">15–20 ans</td><td class="al-c">12–18 ans</td><td class="al-c">6–8 %</td></tr><tr><td>Transformateur électrique</td><td class="al-c">30–40 ans</td><td class="al-c">25–35 ans</td><td class="al-c">3–4 %</td></tr><tr><td>Chaudière commerciale</td><td class="al-c">25–35 ans</td><td class="al-c">20–30 ans</td><td class="al-c">3–5 %</td></tr></tbody></table></div></div>216<h3 id="s-A-5-3" class="h-subsection"><span class="h-num">A.5.3</span><span class="h-text">Fourchettes usuelles de coûts et de taux</span><a class="h-anchor" href="#s-A-5-3" aria-label="Lien vers cette section">#</a></h3>217<div class="center"><div class="table-wrap"><table class="tbl"><thead><tr><th>Paramètre</th><th class="al-c">Fourchette</th><th>Remarques</th></tr></thead><tbody><tr><td>Coûts indirects</td><td class="al-c">15–25 %</td><td>En % des coûts directs; honoraires d'ingénierie 5–9 %, financement 3–5 %, permis <span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><mo>≈</mo></mrow><annotation encoding="application/x-tex">\approx</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.4831em;"></span><span class="mrel">≈</span></span></span></span> 1 %</td></tr><tr><td>Profit entrepreneurial</td><td class="al-c">8–15 %</td><td>Sur directs <span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><mo>+</mo></mrow><annotation encoding="application/x-tex">+</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.6667em;vertical-align:-0.0833em;"></span><span class="mord">+</span></span></span></span> indirects; refléter le risque du projet</td></tr><tr><td>Ajustement régional Gatineau</td><td class="al-c"><span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><mo>≈</mo></mrow><annotation encoding="application/x-tex">\approx</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.4831em;"></span><span class="mrel">≈</span></span></span></span> 0,95</td><td>Base Toronto <span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><mo>=</mo></mrow><annotation encoding="application/x-tex">=</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.3669em;"></span><span class="mrel">=</span></span></span></span> 1,00 (guides de coûts)</td></tr><tr><td>Seuils d'ajustement (terrain)</td><td class="al-c">net <span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><mo>≤</mo></mrow><annotation encoding="application/x-tex">\le</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.7719em;vertical-align:-0.136em;"></span><span class="mrel">≤</span></span></span></span> 15 %, brut <span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><mo>≤</mo></mrow><annotation encoding="application/x-tex">\le</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.7719em;vertical-align:-0.136em;"></span><span class="mrel">≤</span></span></span></span> 25 %</td><td>Doctrine; au-delà, la comparabilité s'affaiblit</td></tr><tr><td>Taxes de vente</td><td class="al-c">TPS/TVQ 14,975 %</td><td>Récupérées en CTI/RTI pour l'immeuble commercial : seuls les frais non récupérables au coût neuf</td></tr></tbody></table></div></div>218<h3 id="s-A-5-4" class="h-subsection"><span class="h-num">A.5.4</span><span class="h-text">Coûts unitaires indicatifs par type de bâtiment</span><a class="h-anchor" href="#s-A-5-4" aria-label="Lien vers cette section">#</a></h3>219<div class="center"><div class="table-wrap"><table class="tbl"><thead><tr><th>Type de bâtiment</th><th class="al-c">Coût/m<sup>2</sup></th><th class="al-c">Durée économique</th><th class="al-c">Base privilégiée</th></tr></thead><tbody><tr><td>Église (reproduction)</td><td class="al-c">4 000–8 000 $</td><td class="al-c">80–120 ans</td><td class="al-c">Reproduction</td></tr><tr><td>École (primaire–secondaire)</td><td class="al-c">3 200–4 200 $</td><td class="al-c">50–60 ans</td><td class="al-c">Remplacement</td></tr><tr><td>Hôpital (standard)</td><td class="al-c">7 000–10 000 $</td><td class="al-c">35–50 ans</td><td class="al-c">Remplacement</td></tr><tr><td>Aréna</td><td class="al-c">3 500–5 000 $</td><td class="al-c">40–50 ans</td><td class="al-c">Remplacement</td></tr><tr><td>Musée</td><td class="al-c">4 500–7 000 $</td><td class="al-c">50–70 ans</td><td class="al-c">Remplacement</td></tr><tr><td>Entrepôt simple</td><td class="al-c">800–1 200 $</td><td class="al-c">30–40 ans</td><td class="al-c">Remplacement</td></tr><tr><td>Usine lourde</td><td class="al-c">2 500–4 500 $</td><td class="al-c">35–45 ans</td><td class="al-c">Remplacement</td></tr><tr><td>Bureau commercial</td><td class="al-c">2 500–3 500 $</td><td class="al-c">40–50 ans</td><td class="al-c">Remplacement</td></tr><tr><td>Bâtiment patrimonial</td><td class="al-c">5 000–15 000 $</td><td class="al-c">80–150 ans</td><td class="al-c">Selon le mandat</td></tr></tbody></table></div></div>220<p id="pA-24">Sources : Altus Group (<em>Canadian Cost Guide</em>), Marshall & Swift, RSMeans — fourchettes indicatives à actualiser à la date d'évaluation <span class="citation">(<a class="cite" href="/bibliographie/#altus2026" data-cite="altus2026">Altus Group, 2026</a>)</span>.</p>221<div class="box box-ret" id="aretenir-A-25"><div class="box-head"><span class="box-icon"><svg class="" aria-hidden="true"><use href="#i-star"/></svg></span><span class="box-label">L'ordre canonique, une dernière fois</span><a class="box-anchor" href="#aretenir-A-25" aria-label="Lien">#</a></div><div class="box-body"><p id="pA-26">Terrain <span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><mo>→</mo></mrow><annotation encoding="application/x-tex">\rightarrow</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.3669em;"></span><span class="mrel">→</span></span></span></span> coût neuf (directs <span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><mo>+</mo></mrow><annotation encoding="application/x-tex">+</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.6667em;vertical-align:-0.0833em;"></span><span class="mord">+</span></span></span></span> indirects <span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><mo>+</mo></mrow><annotation encoding="application/x-tex">+</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.6667em;vertical-align:-0.0833em;"></span><span class="mord">+</span></span></span></span> profit) <span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><mo>→</mo></mrow><annotation encoding="application/x-tex">\rightarrow</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.3669em;"></span><span class="mrel">→</span></span></span></span> physique (curable, CT, LT) <span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><mo>→</mo></mrow><annotation encoding="application/x-tex">\rightarrow</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.3669em;"></span><span class="mrel">→</span></span></span></span> fonctionnelle (curable, incurable) <span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><mo>→</mo></mrow><annotation encoding="application/x-tex">\rightarrow</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.3669em;"></span><span class="mrel">→</span></span></span></span> externe (améliorations) <span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><mo>→</mo></mrow><annotation encoding="application/x-tex">\rightarrow</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.3669em;"></span><span class="mrel">→</span></span></span></span> <span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><mi>V</mi><mo>=</mo><msub><mi>V</mi><mi>T</mi></msub><mo>+</mo><mo stretchy="false">(</mo><msub><mi>C</mi><mi>N</mi></msub><mo>−</mo><mi>D</mi><mo stretchy="false">)</mo></mrow><annotation encoding="application/x-tex">V = V_T + (C_N - D)</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.6833em;"></span><span class="mord mathnormal" style="margin-right:0.2222em;">V</span><span class="mspace" style="margin-right:0.2778em;"></span><span class="mrel">=</span><span class="mspace" style="margin-right:0.2778em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.8333em;vertical-align:-0.15em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.2222em;">V</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3283em;"><span style="top:-2.55em;margin-left:-0.2222em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mathnormal mtight" style="margin-right:0.1389em;">T</span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">+</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:1em;vertical-align:-0.25em;"></span><span class="mopen">(</span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0715em;">C</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3283em;"><span style="top:-2.55em;margin-left:-0.0715em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mathnormal mtight" style="margin-right:0.109em;">N</span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span><span class="mspace" style="margin-right:0.2222em;"></span><span class="mbin">−</span><span class="mspace" style="margin-right:0.2222em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:1em;vertical-align:-0.25em;"></span><span class="mord mathnormal" style="margin-right:0.0278em;">D</span><span class="mclose">)</span></span></span></span>. Vérifications : dépréciation totale <span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><mo><</mo><msub><mi>C</mi><mi>N</mi></msub></mrow><annotation encoding="application/x-tex">< C_N</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.5782em;vertical-align:-0.0391em;"></span><span class="mrel"><</span><span class="mspace" style="margin-right:0.2778em;"></span></span><span class="katex-base"><span class="katex-strut" style="height:0.8333em;vertical-align:-0.15em;"></span><span class="mord"><span class="mord mathnormal" style="margin-right:0.0715em;">C</span><span class="msupsub"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.3283em;"><span style="top:-2.55em;margin-left:-0.0715em;margin-right:0.05em;"><span class="pstrut" style="height:2.7em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mathnormal mtight" style="margin-right:0.109em;">N</span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.15em;"><span></span></span></span></span></span></span></span></span></span>; aucune dépréciation sur le terrain; arrondir à la fin.</p></div></div><hr class="sep"><h2 class="h-section" id="index-formules"><span class="h-text">Toutes les formules numérotées du cours</span></h2><p>Les 43 formules encadrées dans les séances, dans leur contexte.</p><ul class="form-index"><li><span class="fi-ch">1.1</span><a href="/seance/01/#form-1-1">plafond de substitution</a></li><li><span class="fi-ch">1.2</span><a href="/seance/01/#form-1-2">formule fondamentale de la méthode du coût</a></li><li><span class="fi-ch">1.3</span><a href="/seance/01/#form-1-3">décomposition de la dépréciation</a></li><li><span class="fi-ch">2.1</span><a href="/seance/02/#form-2-1">composition du coût total</a></li><li><span class="fi-ch">4.1</span><a href="/seance/04/#form-4-1">méthode du coût — rappel</a></li><li><span class="fi-ch">4.2</span><a href="/seance/04/#form-4-2">ajustement pour le temps (taux simple)</a></li><li><span class="fi-ch">5.1</span><a href="/seance/05/#form-5-1">relation reproduction–remplacement</a></li><li><span class="fi-ch">5.2</span><a href="/seance/05/#form-5-2">indexation temporelle des coûts</a></li><li><span class="fi-ch">5.3</span><a href="/seance/05/#form-5-3">coût unitaire au pied carré</a></li><li><span class="fi-ch">5.4</span><a href="/seance/05/#form-5-4">conversion pi<sup>2</sup> <span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><mo>↔</mo></mrow><annotation encoding="application/x-tex">\leftrightarrow</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:0.3669em;"></span><span class="mrel">↔</span></span></span></span> m<sup>2</sup></a></li><li><span class="fi-ch">5.5</span><a href="/seance/05/#form-5-5">méthode calculator (Marshall & Swift)</a></li><li><span class="fi-ch">5.6</span><a href="/seance/05/#form-5-6">coût de base</a></li><li><span class="fi-ch">5.7</span><a href="/seance/05/#form-5-7">coût neuf total</a></li><li><span class="fi-ch">6.1</span><a href="/seance/06/#form-6-1">du taux de base au coût employeur « chargé »</a></li><li><span class="fi-ch">6.2</span><a href="/seance/06/#form-6-2">coût indexé</a></li><li><span class="fi-ch">6.3</span><a href="/seance/06/#form-6-3">ratio de périmètre</a></li><li><span class="fi-ch">7.1</span><a href="/seance/07/#form-7-1">place des coûts directs dans la méthode du coût</a></li><li><span class="fi-ch">8.1</span><a href="/seance/08/#form-8-1">intérêts intercalaires avec facteur <span class="katex"><span class="katex-mathml"><math xmlns="http://www.w3.org/1998/Math/MathML"><semantics><mrow><mstyle scriptlevel="0" displaystyle="false"><mfrac><mn>1</mn><mn>2</mn></mfrac></mstyle></mrow><annotation encoding="application/x-tex">\tfrac{1}{2}</annotation></semantics></math></span><span class="katex-html" aria-hidden="true"><span class="katex-base"><span class="katex-strut" style="height:1.1901em;vertical-align:-0.345em;"></span><span class="mord"><span class="mopen nulldelimiter"></span><span class="mfrac"><span class="vlist-t vlist-t2"><span class="vlist-r"><span class="vlist" style="height:0.8451em;"><span style="top:-2.655em;"><span class="pstrut" style="height:3em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord mtight">2</span></span></span></span><span style="top:-3.23em;"><span class="pstrut" style="height:3em;"></span><span class="frac-line" style="border-bottom-width:0.04em;"></span></span><span style="top:-3.394em;"><span class="pstrut" style="height:3em;"></span><span class="katex-sizing reset-size6 size3 mtight"><span class="mord mtight"><span class="mord mtight">1</span></span></span></span></span><span class="vlist-s"></span></span><span class="vlist-r"><span class="vlist" style="height:0.345em;"><span></span></span></span></span></span><span class="mclose nulldelimiter"></span></span></span></span></span></a></li><li><span class="fi-ch">8.2</span><a href="/seance/08/#form-8-2">profit entrepreneurial</a></li><li><span class="fi-ch">8.3</span><a href="/seance/08/#form-8-3">coût total de construction</a></li><li><span class="fi-ch">9.1</span><a href="/seance/09/#form-9-1">décomposition de la dépréciation totale</a></li><li><span class="fi-ch">9.2</span><a href="/seance/09/#form-9-2">relation fondamentale des durées de vie</a></li><li><span class="fi-ch">9.3</span><a href="/seance/09/#form-9-3">méthode âge-vie</a></li><li><span class="fi-ch">9.4</span><a href="/seance/09/#form-9-4">méthode âge-vie modifiée</a></li><li><span class="fi-ch">9.5</span><a href="/seance/09/#form-9-5">extraction de la dépréciation du marché</a></li><li><span class="fi-ch">10.1</span><a href="/seance/10/#form-10-1">formule fondamentale de la méthode du coût</a></li><li><span class="fi-ch">10.2</span><a href="/seance/10/#form-10-2">dépréciation physique curable</a></li><li><span class="fi-ch">10.3</span><a href="/seance/10/#form-10-3">incurable court terme, par composante</a></li><li><span class="fi-ch">10.4</span><a href="/seance/10/#form-10-4">incurable long terme — formule résiduelle</a></li><li><span class="fi-ch">10.5</span><a href="/seance/10/#form-10-5">méthode âge-vie</a></li><li><span class="fi-ch">10.6</span><a href="/seance/10/#form-10-6">méthode âge-vie modifiée</a></li><li><span class="fi-ch">11.1</span><a href="/seance/11/#form-11-1">dépréciation curable par ajout</a></li><li><span class="fi-ch">11.2</span><a href="/seance/11/#form-11-2">dépréciation curable par substitution</a></li><li><span class="fi-ch">11.3</span><a href="/seance/11/#form-11-3">dépréciation par superadéquation</a></li><li><span class="fi-ch">11.4</span><a href="/seance/11/#form-11-4">obsolescence de conception — capitalisation de la perte</a></li><li><span class="fi-ch">11.5</span><a href="/seance/11/#form-11-5">dépréciation fonctionnelle totale</a></li><li><span class="fi-ch">12.1</span><a href="/seance/12/#form-12-1">capitalisation de la perte de revenus</a></li><li><span class="fi-ch">12.2</span><a href="/seance/12/#form-12-2">allocation par la méthode du ratio</a></li><li><span class="fi-ch">12.3</span><a href="/seance/12/#form-12-3">formule complète de la méthode du coût</a></li><li><span class="fi-ch">13.1</span><a href="/seance/13/#form-13-1">dépréciation des améliorations locatives</a></li><li><span class="fi-ch">14.1</span><a href="/seance/14/#form-14-1">formule fondamentale de la méthode du coût</a></li><li><span class="fi-ch">14.2</span><a href="/seance/14/#form-14-2">coût neuf total</a></li><li><span class="fi-ch">14.3</span><a href="/seance/14/#form-14-3">cohérence base de coût / dépréciation</a></li></ul></article>222 <aside class="side"><h4>Aide-mémoire</h4><ol><li class="lvl2"><a href="#s-A-1">A.1 Équation générale de la méthode du coût</a></li><li class="lvl2"><a href="#s-A-2">A.2 Évaluation du terrain (bloc 2)</a></li><li class="lvl2"><a href="#s-A-3">A.3 Estimation du coût neuf (bloc 3)</a></li><li class="lvl2"><a href="#s-A-4">A.4 Dépréciation (bloc 4)</a></li><li class="lvl3"><a href="#s-A-4-1">A.4.1 Dépréciation physique</a></li><li class="lvl3"><a href="#s-A-4-2">A.4.2 Dépréciation fonctionnelle</a></li><li class="lvl3"><a href="#s-A-4-3">A.4.3 Dépréciation externe (économique)</a></li><li class="lvl3"><a href="#s-A-4-4">A.4.4 Cas particuliers</a></li><li class="lvl2"><a href="#s-A-5">A.5 Tableaux de repères</a></li><li class="lvl3"><a href="#s-A-5-1">A.5.1 Durées de vie typiques des composantes</a></li><li class="lvl3"><a href="#s-A-5-2">A.5.2 Durées de vie et dépréciation annuelle des équipements</a></li><li class="lvl3"><a href="#s-A-5-3">A.5.3 Fourchettes usuelles de coûts et de taux</a></li><li class="lvl3"><a href="#s-A-5-4">A.5.4 Coûts unitaires indicatifs par type de bâtiment</a></li></ol><h4>Voir aussi</h4><div class="toc-extra"><a href="#index-formules">Index des formules des séances</a><a href="/outils/">Calculateurs</a><a href="/entrainement/">Entraînement</a><a href="/fiches/">Fiches « formules »</a></div></aside>223 </div>224</main>225<footer class="site-footer">226 <div class="footer-inner">227 <div class="footer-brand">228 <img src="/assets/brand/uqo-logo-white.png" alt="UQO" width="140" height="59" style="width:140px;height:auto;margin-bottom:10px">229 <div class="brand-code">IMM1033</div>230 <div>Méthodes du coût en évaluation immobilière</div>231 <div style="opacity:.7;margin-top:6px;font-size:.85rem">Automne 2026 · 3 crédits · premier cycle · 14 séances</div>232 <div style="margin-top:14px;font-size:.85rem">Simon-Pierre Boucher, professeur<br>Département des sciences administratives<br>Université du Québec en Outaouais<br><a href="mailto:simon-pierre.boucher@uqo.ca" style="display:inline;padding:0">simon-pierre.boucher@uqo.ca</a></div>233 </div>234 <div><h4>Étudier</h4><a href="/seance/01/">Séances</a><a href="/videos/">Séances vidéo</a><a href="/aide-memoire/">Aide-mémoire</a><a href="/glossaire/">Glossaire</a><a href="/definitions/">Toutes les définitions</a><a href="/carte/">Carte du cours</a><a href="/exercices/">Banque d’exercices</a></div>235 <div><h4>S’exercer</h4><a href="/quiz/">Quiz et examens blancs</a><a href="/entrainement/">Entraînement</a><a href="/jeux/">Jeux de révision</a><a href="/fiches/">Fiches de révision</a><a href="/outils/">Calculateurs</a><a href="/progression/">Ma progression</a></div>236 <div><h4>Ressources</h4><a href="/diapositives/">Diapositives</a><a href="/ressources/">Téléchargements</a><a href="/rapport/">Rapport — marché de l’habitation</a><a href="/bibliographie/">Bibliographie</a><a href="/recherche/">Recherche</a><a href="https://www.uqo-imm1003.app" rel="noopener">IMM1003 — Éléments d’évaluation immobilière</a></div>237 </div>238 <div class="footer-legal"><div><span>© 2026 Simon-Pierre Boucher — Université du Québec en Outaouais. Document destiné aux étudiantes et étudiants inscrits au cours IMM1033 ; toute reproduction ou diffusion sans autorisation écrite de l’auteur est interdite.</span><span>Généré depuis les sources LaTeX · KaTeX · TikZ</span></div></div>239</footer>240<div id="search-modal" class="search-modal" role="dialog" aria-modal="true" aria-label="Recherche dans les notes">241 <div class="search-box">242 <input type="search" placeholder="Rechercher une notion, une formule, un exemple…" autocomplete="off" spellcheck="false">243 <div class="search-results"></div>244 <div class="search-foot"><span><kbd>↑</kbd><kbd>↓</kbd> naviguer</span><span><kbd>↵</kbd> ouvrir</span><span><kbd>Échap</kbd> fermer</span><span style="margin-left:auto"><a href="/recherche/">Page de recherche complète</a></span></div>245 </div>246</div>247248<script src="/assets/js/app.js" defer></script>249</body>250</html>251