Source google image: https://bofip.impots.gouv.fr/bofip/8902-PGP/version/default/part/ImageData/data/sch%C3%A9ma%203%20(CI%20audio).JPG
Credit impot audiovisuel
Source google image: https://bofip.impots.gouv.fr/bofip/8902-PGP/version/default/part/ImageData/data/sch%C3%A9ma%203%20(CI%20audio).JPG