{"text_format":"1","workbook":"xlsx","n_sheets":7,"sheets":["Menu","Fiches techniques","Calculatrice","Tableaux des coûts","Comparaison","Prêt","Acheter ou louer"],"not_rendered":{"charts":0,"images":2,"macros":1,"external_links":0,"defined_names":6,"comments":1,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Menu","index":0,"n_rows":24,"n_cols":1,"rows_kept":24,"cut":false,"hidden":false,"merged":[]}
["Ceci est une calculatrice d'aide aux décisions d'affaire à la ferme qui comporte 7 feuilles de travail. Certains champs doivent être remplis par l'utilisateur. Elle peut avoir 24 colonnes de largeur et 55 rangées."]
["Menu - Calculateur des coûts des machines "]
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["La calculateur des coûts des machines  comprend une calculatrice des coûts, des tableaux des coûts, une fiche technique sur le calcul des coûts des machines agricoles et un tableur de comparaison des différentes options à envisager lors du remplacement d'une machine comme l'achat, la réparation, le crédit-bail et le travail à forfait. Elle comprend aussi un tableur simple pour le crédit-bail selon la comptabilité de caisse."]
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["Conçu par John Molenhuis"]
["chargé de programme, analyse des activités commerciales et des coûts de production"]
["MAAAO, Brighton"]
["Courriel: john.molenhuis@ontario.ca"]
[]
["Révisé le avril 2020"]
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["fin de la feuille de calcul"]

{"sheet":"Fiches techniques","index":1,"n_rows":20,"n_cols":1,"rows_kept":20,"cut":false,"hidden":false,"merged":[]}
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["Comment calculer les coûts des machines agricoles"]
["par John Molenhuis"]
["Chargé de programme, analyse des activités commerciales et des coûts de production"]
["Ministère de l'agriculture et de l'alimentation et des affaires rurales de l'Ontario"]
[]
["https://www.publications.gov.on.ca/fr/300228"]
[]
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[]
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["Contrats de location, Crédit-bail agricole"]
["par Erich Weber"]
["Chargé de programme, Genres d’entreprises et questions financières"]
["Ministère de l'agriculture et de l'alimentation et des affaires rurales de l'Ontario"]
[]
["http://www.omafra.gov.on.ca/french/busdev/facts/13-060.htm"]
[]
[]
["fin de la feuille de calcul"]

{"sheet":"Calculatrice","index":2,"n_rows":52,"n_cols":6,"rows_kept":52,"cut":false,"hidden":false,"merged":[]}
[]
[null,"Type de machine (p. ex., moissonneuse-batteuse)"]
[null,"Calculateur des coûts des machines "]
[null,"MACHINES AGRICOLES MOTORISÉES (TRACTEURS OU MACHINES AUTOMOTRICES)"]
[null,"Durée d'utilisation (années)",5,"Prix d'achat",240000]
[null,"Taux d'intérêt",0.05,"Valeur de reprise",105000]
[null,"Acres par année",1600,"Heures par année",200]
[null,"Acres/h (voir tableau 5)",8,"Prix du litre de carburant",0.6]
[null,null,null,"Consommation-L/h (voir tableau 5)",40]
[null,"Charges fixes annuelles"]
[null,"Amortissement = ",null,"prix d'achat – valeur de reprise",{"$f":"(E5-E6)/C5","v":27000}]
[null,"(voir tableau 3)",null,"durée d'utilisation (années)"]
[null,"Intérêt* = ",null,"(prix d'achat + valeur de reprise) x taux annuel d'intérêt",{"$f":"((E5+E6)/2)*C6","v":8625}]
[null,null,null,2]
[null,"Assurance et remisage =",null,"prix d'achat x 1 ½ %",{"$f":"E5*1.5/100","v":3600}]
[null,"Total des charges fixes",null,null,{"$f":"SUM(E11:E15)","v":39225},"(A)"]
[]
[null,"Coûts d'exploitation annuels"]
[null,"Carburant et lubrifiants\n(tableau 5)    ",null,"(L/h x h/an x coût du carburant/L x 1,15)",{"$f":"E9*E7*E8*1.15","v":5520}]
[null,"Réparations = ",null,"estimés au moyen du tableau 4",2000]
[null,"Total des coûts d'exploitation",null,null,{"$f":"SUM(E19:E20)","v":7520},"(B)"]
[null,"Total des coûts",null,null,{"$f":"E21+E16","v":46745}]
[null,"AUTRES MACHINES (INSTRUMENTS ARATOIRES, MACHINES À PRISE DE FORCE, ETC.)"]
[null,"Durée d'utilisation (années)",5,"Prix d'achat",0]
[null,"Taux d'intérêt",0.05,"Valeur de reprise",0]
[null,"Charges fixes annuelles"]
[null,"Amortissement = ",null,"prix d'achat – valeur de reprise",{"$f":"(E24-E25)/C24","v":0}]
[null,null,null,"durée d'utilisation (années)"]
[null,"Intérêt* = ",null,"(prix d'achat + valeur de reprise) x taux annuel d'intérêt",{"$f":"((E24+E25)/2)*C25","v":0}]
[null,null,null,"                 2"]
[null,"Assurance et remisage =",null,"prix d'achat x 1 ½ %",{"$f":"E24*1.5/100","v":0}]
[null,"Total des charges fixes",null,null,{"$f":"SUM(E27:E31)","v":0},"(C)"]
[]
[null,"Coûts d'exploitation annuels"]
[null,"Réparations = ",null,"estimés au moyen du tableau 4",0]
[null,"Total des coûts d'exploitation",null,null,{"$f":"SUM(E34:E35)","v":0},"(D)"]
[null,"Total des coûts",null,null,{"$f":"E32+E36","v":0}]
[null,"COÛTS ANNUELS DES MACHINES (A+B+C+D) ",null,null,{"$f":"+E16+E21+E32+E36","v":46745},"(E)"]
[null,"Rémunération pour la gestion",0.15,"Dépenses horaires de main-d'œuvre de l'exploitant (y compris lui-même)  ",17]
[null,null,null,"Coûts de main-d'œuvre liés au déplacement des machines et aux pannes",0.15]
[null,"Marge de profit (rémunération pour la gestion, frais d'administration) (suggestion : 15 % des coûts des machines) (E x 0,15)",null,null,{"$f":"E38*C39","v":7011.75},"(F)"]
[null,"Dépenses de main-d'œuvre de l'exploitant (y compris lui-même)  --- (suggestion : 15 % des heures d'utilisation pour les déplacements et pannes)  Nombre d'heures d'utilisation x 1,15 x salaire/h",null,null,{"$f":"E7*E39*(1+E40)","v":3909.9999999999995},"(G)"]
[null,"Total des coûts (y compris les coûts de gestion)     (E+F+G)",null,null,{"$f":"E38+E41+E42","v":57666.75},"(H)"]
[null,"* Intérêts — Frais d'intérêts annuels moyens associés à l'investissement (le vôtre ou celui du prêteur) dans la machine"]
[]
[null,"Analyse"]
[null,"Charges fixes/acre",null,{"$f":"(E16+E32)/C7","v":24.515625}]
[null,"Coûts d'exploitation/acre",null,{"$f":"(E21+E36)/C7","v":4.7}]
[null,"Total des coûts par acre",null,{"$f":"E43/C7","v":36.041718750000001}]
[null,"Charges fixes/h",null,{"$f":"(E16+E32)/E7","v":196.125}]
[null,"Coûts d'exploitation/h",null,{"$f":"(E21+E36)/E7","v":37.6}]
[null,"Coûts horaires",null,{"$f":"E43/E7","v":288.33375000000001}]

{"sheet":"Tableaux des coûts","index":3,"n_rows":46,"n_cols":24,"rows_kept":46,"cut":false,"hidden":false,"merged":[]}
[null,"Tableaux 4 et 5 à droite"]
[]
[null,"TABLEAU 3. Valeurs de reprise exprimées en pourcentage du coût d'achat",null,null,null,null,null,null,null,null,null,null,null,"TABLEAU 4. Coûts de réparation cumulatifs exprimés en pourcentage du prix d'achat",null,null,null,null,null,"TABLEAU 5. Besoins en rendement, en puissance motrice et en carburant de certaines machines agricoles"]
[null,"Fin de l'année","Tracteurs (CV)",null,null,"Groupe 1","Groupe 2","Groupe 3","Groupe 4","Groupe 5","Groupe 6","Groupe 7",null,"Machine","1er quart de vie Heures - Coûts cumulatifs ","2e quart de vie Heures - Coûts cumulatifs","3e quart de vie Heures - Coûts cumulatifs","Vie entière Heures - Coûts cumulatifs",null,null,"Puissance requise (CV)","Acres/\nheure","Litres/\nacre","Litres/\nheure"]
[null,null,"<80","80-149","150+",null,null,null,null,null,null,null,null,"Tracteurs (2 roues motrices)","3 000 – 6,2 %","6 000 – 25,0 %","9 000 – 56,2 %","12 000 – 100 %",null,"Charrue à 4 socs de 18 po",75,2.8,4.5,12.5]
[null,1,60,68,67,74,49,56,65,47,61,69,null,"Tracteurs (4 roues motrices et MFWD)","4 000 – 4,8 %","8 000 – 19,2 %","12 000 – 43,2 %","16 000 – 80 %",null,"Charrue à 6 socs de 18 po","130 MFWD",4.2,5.0999999999999996,21.6]
[null,2,54,61,59,62,44,50,60,44,54,62,null,"Moissonneuses-batteuses automotrices","750 – 2,2 %","1 500  –  9,3 %","2 250 – 21,9 %","3 000 – 40 %",null,"Charrue à 8 socs de 18 po",160,5.6,4.7,26.5]
[null,3,50,57,54,54,40,46,56,42,49,56,null,"Semoirs, planteuses","375 – 4,1 %","750 – 17,5 %","1 125 – 41,0 %","1 500 – 75 %",null,"Cultivateur de 12,5 pi",75,9,1.4,12.5]
[null,4,46,53,49,48,37,42,53,40,45,52,null,"Charrues à socs","500 – 8,3 %","1 000 –  28,7 %","1 500 – 59,6 %","2 000 – 100 %",null,"Cultivateur de 18 pi","105 MFWD",13,1.3,17.399999999999999]
[null,5,43,49,45,43,35,39,50,39,42,48,null,"Pulvériseurs, herses à disques","500 – 5,5 %","1 000 – 18,0 %","1 500 – 35,9 %","2 000 – 60 %",null,"Cultivateur de 37 pi",225,26.7,1.4,37.5]
[null,6,41,46,42,38,32,37,48,38,39,45,null,"Chisels, déchaumeuses","500 – 10,1 %","1 000 – 26,5 %","1 500 – 46,8 %","2 000 – 75 %",null,"Charrue chisel de 11 pi",75,5.9,2.1,12.5]
[null,7,38,44,39,34,30,34,46,36,36,42,null,"Cultivateurs","500 – 10,2 %","1 000 – 27,0 %","1 500 – 47,6 %","2 000 – 70 %",null,"Charrue chisel de 15 pi","130 MFWD",8,2.7,21.6]
[null,8,36,41,36,31,28,32,44,35,34,40,null,"Faucheuses","500 – 14,2 %","1 000 – 46,2 %","1 500 – 92,0 %","2 000 – 150 %",null,"Pulvériseur tandem de 11 pi",60,6.4,1.5,9.9]
[null,9,34,39,34,28,27,30,42,34,31,37,null,"Presses à petites balles carrées","500 – 6,6 %","1 000 – 23,0 %","1 500 – 47,7 %","2 000 – 80 %",null,"Pulvériseur tandem de 15 pi","105 MFWD",8.6999999999999993,2,17.399999999999999]
[null,10,33,37,32,25,25,28,40,33,30,35,null,"Presses à grosses balles carrées ","750 – 6,0 %","1 500 – 20,7 %","2 250 – 43,0 %","3 000 – 75 %",null,"Semoir en lignes à 4 rangs de 36 po",40,5.6,1.2,6.8]
[null,11,31,35,30,23,24,27,39,32,28,33,null,"Presses à grosses balles rondes","375 – 7,4 %","750 – 25,9 %","1 125 – 53,6 %","1 500 – 90 %",null,"Semoir en lignes à 6 rangs de 30 po",60,7,1.4,9.9]
[null,12,29,33,28,20,23,25,38,32,26,31,null,"Récolteuses-hacheuses automotrices","1 000 – 3,1 %","2 000 – 12,5 %","3 000 – 28,1 %","4 000 – 50 %",null,"Semoir en lignes à 12 rangs de 30 po","105 MFWD",14,1.2,17.399999999999999]
[null,13,28,32,26,18,21,24,36,31,24,29,null,"Râteaux","625 – 8,6 %","1 250 – 22,7 %","1 875 – 40,1 %","2 500 – 60 %",null,"Semoir combiné à 4 rangs de 36 po",60,5.0999999999999996,1.9,9.9]
[null,14,27,30,24,17,20,22,35,30,23,28,null,"Source : American Society of Agricultural Engineers Standards, American Society of Agricultural Engineers, 1999",null,null,null,null,null,"Semoir combiné à 6 rangs de 30 po",75,6.4,2,12.5]
[null,15,25,29,23,15,19,21,34,29,22,26,null,null,null,null,null,null,null,"Semoir combiné à 8 rangs de 30 po","105 MFWD",8.5,2.1,17.399999999999999]
[null,16,24,28,21,13,18,20,33,29,20,25,null,null,null,null,null,null,null,"Semoir à céréales de 25 pi","130 MFWD",4.7,4.5999999999999996,21.6]
[null,17,23,26,20,12,17,19,32,28,19,24,null,"EXEMPLE ","Calcul des coûts de réparation cumulatifs ",null,null,null,null,"Semoir à céréales de 35 pi","160 MFWD",14.9,1.8,26.5]
[null,18,22,25,19,10,16,18,30,27,18,22,null,"Coût d'une nouvelle moissonneuse-batteuse","240 000 $",null,null,null,null,"Semoir de 12 pi à roues plombeuses",75,5.0999999999999996,2.5,12.5]
[null,19,21,24,18,9,16,17,29,27,17,21,null,"Emploi prévu","8 000 acres ou 200 heures par an pendant 5 ans",null,null,null,null,"Semoir de 20 pi à roues plombeuses","130 MFWD",8.5,2.5,21.6]
[null,20,20,23,17,8,15,16,29,26,16,20,null,"Frais de réparation cumulatifs","4,2 % du prix d'achat",null,null,null,null,"Semoir (semis direct) de 15 pi","130 MFWD",6.4,3.4,21.6]
[null,"Source : American Society of Agricultural Engineers Standards, American Society of Agricultural Engineers, 1999",null,null,null,null,null,null,null,null,null,null,null,"estimatifs au bout de 1 000 heures ",null,null,null,null,null,"Semoir (semis direct) de 20 pi","160 MFWD",8.5,3.1,26.5]
[null,"Groupe 1 : Moissonneuses-batteuses, récolteuses-hacheuses automotrices.",null,null,null,null,null,null,null,null,null,null,null,"selon le tableau 4",null,null,null,null,null,"Pulvérisateur de 30 pi",40,15.4,0.4,6.8]
[null,"Groupe 2 : Andaineuses, faucheuses-conditionneuses, faucheuses rotatives, faucheuses-conditionneuses",null,null,null,null,null,null,null,null,null,null,null,"Frais de réparation ","Environ 10 000 $ (240 000 $ X 4,2 %) sur 5 ans, soit 2 000 $/an en ",null,null,null,null,"Pulvérisateur de 50 pi",60,25.6,0.4,9.9]
[null,null,"rotatives.",null,null,null,null,null,null,null,null,null,null,null,"moyenne"]
[null,"Groupe 3 : Récolteuses-hacheuses, ramasseuses-presses, élévateurs, bols de broyage, vis sans fin,",null,null,null,null,null,null,null,null,null,null,null,null,"Pour calculer l'amortissement d'une machine d'occasion, on soustrait du prix réellement",null,null,null,null,"Faucheuse-conditionneuse de 9 pi",40,4.4000000000000004,1.6,6.8]
[null,null,"broyeurs-mélangeurs, remorques à fourrage, broyeurs à rouleaux.",null,null,null,null,null,null,null,null,null,null,null,"versé pour acheter cette machine la valeur prévue de reprise ou de récupération et on"]
[null,"Groupe 4 : Semoirs, planteuses, pulvérisateurs.",null,null,null,null,null,null,null,null,null,null,null,null,"divise le résultat par la durée d'utilisation prévue sur la ferme. Le pourcentage à allouer",null,null,null,null,"Faucheuse-conditionneuse rotative de 9 pi",75,6.6,1.9,12.5]
[null,"Groupe 5 : Charrues à socs, charrues chisels, cultivateurs, scarificateurs.",null,null,null,null,null,null,null,null,null,null,null,"Machines d'occasion","pour les réparations doit être augmenté en fonction de l'âge de la machine ou du nombre",null,null,null,null,"Presse à balles carrées",40,4.4000000000000004,1.6,6.8]
[null,"Groupe 6 : Pulvériseurs, déchaumeuses, herses, bineuses.",null,null,null,null,null,null,null,null,null,null,null,null,"d'heures qu'elle a déjà effectué. Il faut s'attendre à dépenser plus que la normale pendant",null,null,null,null,"Presse à balles rondes de 1 000 lb",60,3,3.3,9.9]
[null,"Groupe 7 : Épandeurs de fumier, machines diverses.",null,null,null,null,null,null,null,null,null,null,null,null,"l'année qui suit l'achat d'une machine d'occasion à cause des réparations supplémentaires",null,null,null,null,"Presse à balles rondes de 1 500 lb",60,4,2.5,9.9]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"nécessaires pour remettre celle-ci en parfait état de marche.",null,null,null,null,"Presse à grosses balles carrées","130 MFWD",16.3,1.3,21.6]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Presse à balles rondes de 1 000 lb/enrubanneuse",60,3,3.3,9.9]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Récolteuse-hacheuse à 2 rangs","105 MFWD",1.4,12.5,17.399999999999999]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Grosse souffleuse de fourrage",60,null,null,9.9]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Récolteuse-dépanouilleuse de maïs à 4 rangs de 30 po",190,2.8,11.4,31.8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Récolteuse-dépanouilleuse de maïs à 12 rangs de 30 po",275,7.6,6,45.9]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Moissonneuse-batteuse à céréales de 20 pi",220,6.8,5.4,36.799999999999997]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Moissonneuse-batteuse à céréales de 30 pi",275,10.199999999999999,4.5,45.9]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Moissonneuse-batteuse à soya de 15 pi",220,4.5,8.1999999999999993,36.799999999999997]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Moissonneuse-batteuse à soya de 25 pi",275,7.4,6.2,45.9]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Source : American Society of Agricultural Engineers Standards, American Society of Agricultural Engineers, 1999"]

{"sheet":"Comparaison","index":4,"n_rows":90,"n_cols":8,"rows_kept":90,"cut":false,"hidden":false,"merged":[]}
[null,"Comparaison des coûts des machines"]
[null,"Type de machine"]
[null,null,"Machine neuve","Machine d'occasion","Machine réparée","Machine louée","Travail à forfait"]
[null,"Prix de la machine neuve (ou valeur de la machine actuelle)",175000,100000,35000,175000,0]
[null,"Valeur résiduelle de la machine (fin de bail)",{"$f":"C4*0.32","v":56000},25000,15000,65000]
[null,"Valeur de reprise de la machine actuelle (ou vente de tr. à forfait)",35000,35000,0,35000,35000]
[null,"Durée d'utilisation de la nouvelle machine (années)",5,4,3,5,0]
[null,"Heures d'utilisation cumulées lors de l'achat",0,2000,2000,0]
[null,"Acres par année",1200,1200,1200,1200,1200]
[null,"Heures par année / Nombre total d'heures",{"$f":"C9/C12","v":285.71428571428572},{"$f":"D9/D12","v":285.71428571428572},{"$f":"E9/E12","v":285.71428571428572},{"$f":"F9/F12","v":285.71428571428572}]
[null,"Nombre total d'heures accumulées",{"$f":"C10*C7","v":1428.5714285714287},{"$f":"(D10*D7)+D8","v":3142.8571428571431},{"$f":"(E10*E7)+E8","v":2857.1428571428569},{"$f":"(F10*F7)+F8","v":1428.5714285714287}]
[null,"Vitesse de travail (acres/heure) facultatif",4.2,4.2,4.2,4.2]
[null,null,"Machine neuve","Machine d'occasion","Machine réparée","Machine louée","Travail à forfait"]
[null,"Coût du carburant par litre",0.5,0.5,0.5,0.5,"Taux"]
[null,"Consommation à l'heure (litres)",40,40,40,40,"à l'acre"]
[null,"Coûts annuels de réparation",{"$f":"C17/C7","v":3255.0000000000005},{"$f":"D17/D7","v":2187.5},{"$f":"E17/E7","v":10500},{"$f":"F17/F7","v":3255.0000000000005},34]
[null,"Coût total de réparation selon la durée d'utilisation",{"$f":"C4*C18/100","v":16275.000000000002},{"$f":"C4*D18/100","v":8750},{"$f":"C4*E18/100","v":31500},{"$f":"C4*F18/100","v":16275.000000000002}]
[null,"Réparations en % du prix d'achat",9.3000000000000007,5,{"$f":"36-18","v":18},{"$f":"9.3","v":9.3000000000000007}]
[null,"Acompte",5000,5000,0,5000]
[null,"Prêt requis",{"$f":"(C4-C6-C19)","v":135000},{"$f":"(D4-D6-D19)","v":60000}]
[null,"Frais d'intérêts (totaux)",28618,12719]
[null,"Paiements annuels (prêt ou crédit-bail)",40904,18179,0,29325]
[null,"Taux d'actualisation (si vous investissez ailleurs)",0.06,0.06,0.06,0.06,0.06]
[null,"Charges annuelles fixes","Machine neuve","Machine d'occasion","Machine réparée","Machine louée","Travail à forfait"]
[null,"Amortissement annuel moyen",{"$f":"(C4-C5)/C7","v":23800},{"$f":"(D4-D5)/D7","v":18750},{"$f":"(E4-E5)/E7","v":6666.666666666667},{"$f":"(F4-F5)/F7","v":22000}]
[null,"Intérêts sur votre investissement (revenu pour le travail à forfait)",{"$f":"(C4+C6)/2*C23","v":6300},{"$f":"(D4+D6)/2*D23","v":4050},{"$f":"(E4+E6)/2*E23","v":1050},{"$f":"(F4+F6)/2*F23","v":6300},{"$f":"G23*G6","v":2100}]
[null,"Assurance et remisage",{"$f":"C4*0.015","v":2625},{"$f":"D4*0.015","v":1500},{"$f":"E4*0.015","v":525},{"$f":"F4*0.015","v":2625}]
[null,"Total des charges fixes",{"$f":"SUM(C25:C27)","v":32725},{"$f":"SUM(D25:D27)","v":24300},{"$f":"SUM(E25:E27)","v":8241.6666666666679},{"$f":"SUM(F25:F27)","v":30925}]
[null,"Coûts annuels d'exploitation"]
[null,"Carburant et lubrifiants",{"$f":"C15*C10*C14*1.15","v":6571.4285714285716},{"$f":"D15*D10*D14*1.15","v":6571.4285714285716},{"$f":"E15*E10*E14*1.15","v":6571.4285714285716},{"$f":"F15*F10*F14*1.15","v":6571.4285714285716}]
[null,"Réparations",{"$f":"C16","v":3255.0000000000005},{"$f":"D16","v":2187.5},{"$f":"E16","v":10500},{"$f":"F16","v":3255.0000000000005}]
[null,"Main-d'œuvre ",0,0,0,0]
[null,"Total des coûts d'exploitation",{"$f":"SUM(C30:C32)","v":9826.4285714285725},{"$f":"SUM(D30:D32)","v":8758.9285714285725},{"$f":"SUM(E30:E32)","v":17071.428571428572},{"$f":"SUM(F30:F32)","v":9826.4285714285725}]
[null,"Total des coûts annuels ",{"$f":"C33+C28","v":42551.428571428572},{"$f":"D33+D28","v":33058.928571428572},{"$f":"E33+E28","v":25313.09523809524},{"$f":"F33+F28","v":40751.428571428572},{"$f":"(G16*1200)-G26","v":38700}]
[null,"Coûts annuels par acre",{"$f":"C34/C9","v":35.459523809523809},{"$f":"D34/D9","v":27.549107142857142},{"$f":"E34/E9","v":21.094246031746035},{"$f":"F34/F9","v":33.959523809523809},{"$f":"G34/G9","v":32.25}]
[]
[null,"Charges annuelles décaissées","Machine neuve","Machine d'occasion","Machine réparée","Machine louée","Travail à forfait"]
[null,"Paiements annuels - prêt",{"$f":"C22","v":40904},{"$f":"D22","v":18179},{"$f":"E22","v":0},{"$f":"F22","v":29325}]
[null,"Acompte X taux d'intérêt",{"$f":"C19*C23","v":300},{"$f":"D19*D23","v":300},{"$f":"E19*E23","v":0},{"$f":"F19*F23","v":300}]
[null,"Total des coûts d'exploitation",{"$f":"C33","v":9826.4285714285725},{"$f":"D33","v":8758.9285714285725},{"$f":"E33","v":17071.428571428572},{"$f":"F33","v":9826.4285714285725}]
[null,"Total des charges décaissées avant impôt",{"$f":"SUM(C38:C40)","v":51030.428571428572},{"$f":"SUM(D38:D40)","v":27237.928571428572},{"$f":"SUM(E38:E40)","v":17071.428571428572},{"$f":"SUM(F38:F40)","v":39451.428571428572},{"$f":"G16*G9","v":40800}]
[null,"Charges décaissées par acre",{"$f":"C41/C9","v":42.525357142857146},{"$f":"D41/D9","v":22.698273809523812},{"$f":"E41/E9","v":14.226190476190476},{"$f":"F41/F9","v":32.87619047619048},{"$f":"G16","v":34}]
[null,"Calcul des coûts après impôt","Machine neuve","Machine d'occasion","Machine réparée","Machine louée","Travail à forfait"]
[null,"Taux d'imposition",0.41,0.41,0.41,0.41,0.41]
[null,"Taux de la déduction pour amortissement",0.3,0.3,0.3]
[null,"Dépenses déductibles"]
[null,"Déduction pour amortissement moyenne par année",{"$f":"VLOOKUP(C7,$B$66:$H$76,3,FALSE)/C7","v":27857.025000000001},{"$f":"VLOOKUP(D7,$B$66:$H$76,5,FALSE)/D7","v":17711.25},{"$f":"VLOOKUP(E7,$B$66:$H$76,7,FALSE)/E7","v":6807.5}]
[null,"Frais d'intérêt annuels (moyens)",{"$f":"C21/C7","v":5723.6},{"$f":"D21/D7","v":3179.75},{"$f":"E21/E7","v":0},{"$f":"F21/F7","v":0}]
[null,"Carburant, lubrifiants et réparations",{"$f":"C30+C31","v":9826.4285714285725},{"$f":"D30+D31","v":8758.9285714285725},{"$f":"E30+E31","v":17071.428571428572},{"$f":"F30+F31","v":9826.4285714285725},{"$f":"G30+G31","v":0}]
[null,"Paiements de location",null,null,null,{"$f":"F38","v":29325}]
[null,"Dépenses liées au travail à forfait",null,null,null,null,{"$f":"G16*G9","v":40800}]
[null,"Total des dépenses déductibles",{"$f":"SUM(C47:C51)","v":43407.053571428572},{"$f":"SUM(D47:D51)","v":29649.928571428572},{"$f":"SUM(E47:E51)","v":23878.928571428572},{"$f":"SUM(F47:F51)","v":39151.428571428572},{"$f":"SUM(G47:G51)","v":40800}]
[null,"Réduction d'impôt",{"$f":"C52*C44","v":17796.891964285714},{"$f":"D52*D44","v":12156.470714285713},{"$f":"E52*E44","v":9790.3607142857145},{"$f":"F52*F44","v":16052.085714285713},{"$f":"G52*G44","v":16728}]
[null,"Réduction d'impôt par acre",{"$f":"C53/C9","v":14.830743303571429},{"$f":"D53/D9","v":10.130392261904761},{"$f":"E53/E9","v":8.1586339285714295},{"$f":"F53/F9","v":13.376738095238094},{"$f":"G53/G9","v":13.94}]
[null,"Coûts après impôt par acre",{"$f":"C42-C54","v":27.694613839285715},{"$f":"D42-D54","v":12.56788154761905},{"$f":"E42-E54","v":6.0675565476190467},{"$f":"F42-F54","v":19.499452380952384},{"$f":"G42-G54","v":20.060000000000002}]
[]
[null,"Calcul de la DPA ci-dessous"]
[]
[]
[]
[]
[]
[]
[]
[null,"Calcul de la DPA"]
[null,"Début",{"$f":"+C4","v":175000},null,{"$f":"+D4","v":100000},null,{"$f":"+E4","v":35000}]
[null,1,{"$f":"C66-C78","v":148750},{"$f":"$C$66-C67","v":26250},{"$f":"E66-D78","v":85000},{"$f":"$E$66-E67","v":15000},{"$f":"G66-E78","v":29750},{"$f":"$G$66-G67","v":5250}]
[null,2,104125,{"$f":"$C$66-C68","v":70875},59500,{"$f":"$E$66-E68","v":40500},20825,{"$f":"$G$66-G68","v":14175}]
[null,3,72887.5,102112.5,41650,58350,14577.5,20422.5]
[null,4,51021.25,123978.75,29155,70845,10204.25,24795.75]
[null,5,35714.875,139285.125,20408.5,79591.5,7142.9750000000004,27857.025000000001]
[null,"6",25000.412499999999,149999.58749999999,14285.95,85714.05,5000.0825000000004,29999.9175]
[null,"7",17500.28875,157499.71124999999,10000.165000000001,89999.834999999992,3500.0577500000004,31499.94225]
[null,"8",12250.202125,162749.79787499999,7000.1155000000008,92999.8845,2450.0404250000001,32549.959575000001]
[null,"9",8575.1414875000009,166424.85851250001,4900.0808500000003,95099.919150000002,1715.0282975,33284.971702499999]
[null,"10",6002.5990412500014,168997.40095874999,3430.056595,96569.943404999998,1200.5198082500001,33799.480191750001]
[null,"Déductions"]
[null,"Année 1",{"$f":"0.5*C45*C66","v":26250},{"$f":"0.5*D45*E66","v":15000},{"$f":"0.5*E45*G66","v":5250}]
[null,"Année 2",{"$f":"C45*C67","v":44625},{"$f":"D45*E67","v":25500},{"$f":"E45*G67","v":8925}]
[null,"Année 3",{"$f":"C45*C68","v":31237.5},{"$f":"D45*E68","v":17850},{"$f":"E45*G68","v":6247.5}]
[null,"Année 4",{"$f":"C45*C69","v":21866.25},{"$f":"D45*E69","v":12495},{"$f":"E45*G69","v":4373.25}]
[null,"Année 5",{"$f":"$C$45*C70","v":15306.375},{"$f":"D45*E70","v":8746.5},{"$f":"E45*G70","v":3061.2750000000001}]
[null,"Année 6",10714.4625,{"$f":"$C$45*E71","v":6122.55},{"$f":"$C$45*G71","v":2142.8924999999999}]
[null,"Année 7",7500.1237499999988,{"$f":"$C$45*E72","v":4285.7849999999999},{"$f":"$C$45*G72","v":1500.02475}]
[null,"Année 8",5250.0866249999999,{"$f":"$C$45*E73","v":3000.0495000000001},{"$f":"$C$45*G73","v":1050.017325}]
[null,"Année 9",3675.0606374999998,{"$f":"$C$45*E74","v":2100.0346500000001},{"$f":"$C$45*G74","v":735.01212750000002}]
[null,"Année 10",2572.54244625,{"$f":"$C$45*E75","v":1470.024255},{"$f":"$C$45*G75","v":514.50848925000003}]
[]
[null,"Total pour 5 ans",{"$f":"SUM(C78:C82)","v":139285.125},{"$f":"SUM(D78:D82)","v":79591.5},{"$f":"SUM(E78:E82)","v":27857.025000000001}]
[null,"Déduction moyenne",{"$f":"C89/5","v":27857.025000000001},{"$f":"D89/5","v":15918.3},{"$f":"E89/5","v":5571.4050000000007}]

{"sheet":"Prêt","index":5,"n_rows":373,"n_cols":14,"rows_kept":373,"cut":false,"hidden":false,"merged":[]}
[null,null,"Calendrier des paiements",null,null,null,null,"Totaux cumulatifs : principal, intérêts et paiements"]
[null,null,null,null,null,"    PAIEMENT"]
["  MONTANT DU PRÊT      ($)",null,null,60000,null,{"$f":"IF(AND(AND(AND(AND(D5>=1,D6>=1),D7>=1),D3>=0),D4>=0),IF(D4=0,D3/D5/D6,((1+(D4/(D7*100)))^(D7/D6)-1)/(1-((1/(1+((1+(D4/(D7*100)))^(D7/D6)-1))^(D6*D5))))*D3),#VALUE!)","v":18179.806642517669},null,"À partir du paiement numéro :",null,null,1]
["  TAUX D'INTÉRÊT ANNUEL %",null,null,8,null," Intérêts prévus",null,"jusqu'au paiement numéro :",null,null,12]
["  DURÉE DU PRÊT (ANNÉES)",null,null,4,null,{"$f":"F3*D5*D6-D3","v":12719.226570070678},null,null,"August 6, 1997 Release 1"]
["  Nbre DE PAIEMENTS PAR ANNÉE",null,null,1,null,"Intérêts réels",null,null,"Paiements totaux :        $",null,18113.52]
["  Nbre DE PÉRIODES DE CAP. DES INTÉRÊTS/AN",null,null,2,null,"tenant compte des paiements facultatifs",null,null,"Intérêts totaux :            $",null,10291.14]
[{"$f":"IF(D6<1,\"     WARNING: PAYMENTS PER YEAR SHOULD BE AT LEAST 1 \",IF(D4<0,\"        Warning: Interest rate must be at least 0\",\"\"))","v":""},null,null,null,null,{"$f":"IF(D5*D6>400,\"Can not calculate\",SUM(D14:D413))","v":12719.220000000001},null,null,"Principal total :             $",null,7822.38]
[{"$f":"IF(D5<1,\"  WARNING: LENGTH IS LESS THAN ONE YEAR: DOUBLE CHECK INPUT\",IF(D3<=0,\"       Warning: Loan Amount must be greater than 0\",\"\"))","v":""},null,null,null,null,{"$f":"IF(D5*D6>400,\"more than 400 payments\",\"\")","v":""},null,{"$f":"IF(K6<=0,\"Please correct your choice of payment numbers \",\"\")","v":""}]
[{"$f":"IF(D7<1,\"  WARNING: NUMBER OF COMPOUNDING PERIODS SHOULD BE AT LEAST ONE PER YEAR\",\"\")","v":""}]
[null,"Solde","Paiement",null," ","Paiements","Solde",null,"Paiements","Intérêts ","Principal"]
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{"sheet":"Acheter ou louer","index":6,"n_rows":30,"n_cols":5,"rows_kept":30,"cut":false,"hidden":false,"merged":[]}
[]
[null,"Acheter ou louer?"]
[null,"Location"]
[null,"Coût de l'équipement",100000]
[null,"Total annuel des paiements de location",11548]
[null,"Durée du bail",4]
[null,"Total des paiements prévus ",{"$f":"C5*C6","v":46192},"(A)"]
[null,"Acompte ou reprise",20000]
[null,"Total des décaissements",{"$f":"C7+C8","v":66192},null,"    Pour lire la fiche technique sur le crédit-bail agricole, "]
[null,"Déduction fiscale (taux d'imposition de 41 % - 0,41 x ligne A)",{"$f":"0.41*C7","v":18938.719999999998},null,"    cliquer sur l'icône ci-dessous"]
[null,"Coût de location total après impôt ",{"$f":"C9-C10","v":47253.279999999999}]
[null,"Achat"]
[null,"Coût de l'équipement",100000,"(B)"]
[null,"Acompte ou reprise",20000,"(C)"]
[null,"Montant du prêt ",{"$f":"C13-C14","v":80000}]
[null,"Total des paiements de prêt - 4 ans à 8 %",96956,"(D)"]
[null,"Total des paiements de prêt par année",24239]
[null,"Valeur comptable résiduelle de l’équipement après 4 ans (30 %)",29155,"(E)"]
[null,"Juste valeur marchande de l’actif après 4 ans",50000]
[null,"Solde du prêt après 4 ans"]
[null,"Total investi dans l'achat (C+D-E)",{"$f":"C14+C16-C19","v":66956}]
[null,"Déduction fiscale (taux d'imposition de 41 %)"]
[null,"              Intérêts (16 956 $  x 0,41)",{"$f":"(C16-C15)*0.41","v":6951.96}]
[null,"              Amortissement  (B - E  x 0,41)",{"$f":"(C13-C18)*0.41","v":29046.449999999997}]
[null,"Récupération de l'amortissement si l'équipement est vendu après 4 ans",{"$f":"C19-C18","v":20845}]
[null,"             Impôt sur l'amortissement récupéré (taux d'imposition de 41 %)",{"$f":"0.41*C25","v":8546.4499999999989}]
[null,"Coût d'achat total après impôt",{"$f":"C21-C23-C24+C26","v":39504.04}]
[]
[null,"Hausse moyenne annuelle des liquidités que procure l'option location",{"$f":"C17-C5","v":12691}]
[null,"Économies moyennes annuelles que procure l'option achat ",{"$f":"(C11-C27)/4","v":1937.3099999999995}]