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PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,102,109,116,141,148,181,188,195,202,246,253,260,267,350,357],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 1391 - Subventions d'équipement",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Le compte 1391 est un sous-compte du compte 139 « Subventions d'investissement inscrites au compte de résultat » qui concerne spécifiquement les subventions d'équipement reprises progressivement en résultat.",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 1391 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 1391 « Subventions d'équipement » est utilisé pour suivre la reprise progressive au résultat des subventions d'investissement reçues par l'entreprise pour financer l'acquisition d'équipements amortissables.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte fonctionne en liaison avec:",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Le compte 131 « Subventions d'investissement octroyées » qui enregistre initialement les subventions reçues",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Le compte 747 « Quote-part des subventions d'investissement virée au résultat de l'exercice » qui enregistre la reprise annuelle en produits",[],{},{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Le compte 1391 permet de :",[],{},{"nodeType":117,"data":149,"content":150},{},[151,161,171],{"nodeType":121,"data":152,"content":153},{},[154],{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"Neutraliser progressivement la subvention d'équipement inscrite au passif du bilan",[],{},{"nodeType":121,"data":162,"content":163},{},[164],{"nodeType":87,"data":165,"content":166},{},[167],{"nodeType":82,"value":168,"marks":169,"data":170},"Suivre l'amortissement de la subvention au même rythme que celui du bien qu'elle a permis de financer",[],{},{"nodeType":121,"data":172,"content":173},{},[174],{"nodeType":87,"data":175,"content":176},{},[177],{"nodeType":82,"value":178,"marks":179,"data":180},"Maintenir la traçabilité entre la subvention d'origine et sa reprise progressive en résultat",[],{},{"nodeType":87,"data":182,"content":183},{},[184],{"nodeType":82,"value":185,"marks":186,"data":187},"Lorsque la subvention d'équipement est totalement reprise en résultat, les comptes 131 et 1391 présentent des soldes égaux mais de sens opposés, permettant leur compensation mutuelle.",[],{},{"nodeType":95,"data":189,"content":190},{},[191],{"nodeType":82,"value":192,"marks":193,"data":194},"Quand utiliser le compte 1391 ?",[],{},{"nodeType":87,"data":196,"content":197},{},[198],{"nodeType":82,"value":199,"marks":200,"data":201},"Le compte 1391 est utilisé dans plusieurs situations comptables spécifiques :",[],{},{"nodeType":203,"data":204,"content":205},"ordered-list",{},[206,216,226,236],{"nodeType":121,"data":207,"content":208},{},[209],{"nodeType":87,"data":210,"content":211},{},[212],{"nodeType":82,"value":213,"marks":214,"data":215},"Lors de la reprise périodique des subventions : À la clôture de chaque exercice comptable, pour enregistrer la quote-part de subvention d'équipement rapportée au résultat de l'exercice, en débitant le compte 1391 par le crédit du compte 747.",[],{},{"nodeType":121,"data":217,"content":218},{},[219],{"nodeType":87,"data":220,"content":221},{},[222],{"nodeType":82,"value":223,"marks":224,"data":225},"Selon un rythme identique à l'amortissement : La reprise de la subvention doit suivre le même rythme que l'amortissement du bien financé. Si l'équipement est amorti sur 5 ans, la subvention sera également reprise sur 5 ans.",[],{},{"nodeType":121,"data":227,"content":228},{},[229],{"nodeType":87,"data":230,"content":231},{},[232],{"nodeType":82,"value":233,"marks":234,"data":235},"En cas de cession du bien subventionné : Lorsque l'immobilisation financée par la subvention est cédée, la fraction de subvention non encore reprise au compte de résultat est rapportée au résultat de l'exercice de cession. Le compte 1391 est alors débité du montant restant à reprendre.",[],{},{"nodeType":121,"data":237,"content":238},{},[239],{"nodeType":87,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"marks":244,"data":245},"Dans le cadre de financements spécifiques : Pour les équipements acquis dans le cadre de dispositifs particuliers (centres de formation, équipements industriels subventionnés par des collectivités, etc.).",[],{},{"nodeType":87,"data":247,"content":248},{},[249],{"nodeType":82,"value":250,"marks":251,"data":252},"L'utilisation du compte 1391 s'inscrit dans le principe de rattachement des charges et des produits aux exercices concernés, permettant ainsi une présentation fidèle du patrimoine et du résultat de l'entreprise.",[],{},{"nodeType":95,"data":254,"content":255},{},[256],{"nodeType":82,"value":257,"marks":258,"data":259},"Quels sont les impacts fiscaux du compte 1391 ?",[],{},{"nodeType":87,"data":261,"content":262},{},[263],{"nodeType":82,"value":264,"marks":265,"data":266},"Le traitement du compte 1391 « Subventions d'équipement » a des implications fiscales significatives pour l'entreprise :",[],{},{"nodeType":203,"data":268,"content":269},{},[270,292,314,332],{"nodeType":121,"data":271,"content":272},{},[273],{"nodeType":87,"data":274,"content":275},{},[276,280,284,288],{"nodeType":82,"value":277,"marks":278,"data":279},"Étalement de l'imposition",[],{},{"nodeType":82,"value":281,"marks":282,"data":283},"Les subventions d'équipement sont imposables, mais leur imposition est étalée sur la durée d'amortissement des biens financés",[],{},{"nodeType":82,"value":285,"marks":286,"data":287},"Cet étalement est réalisé comptablement via le mécanisme du compte 1391 et fiscalement reconnu",[],{},{"nodeType":82,"value":289,"marks":290,"data":291},"L'entreprise bénéficie ainsi d'un avantage de trésorerie en évitant l'imposition immédiate de la totalité de la subvention",[],{},{"nodeType":121,"data":293,"content":294},{},[295],{"nodeType":87,"data":296,"content":297},{},[298,302,306,310],{"nodeType":82,"value":299,"marks":300,"data":301},"Traitement fiscal des reprises",[],{},{"nodeType":82,"value":303,"marks":304,"data":305},"Les montants inscrits au crédit du compte 747 par le débit du compte 1391 constituent des produits imposables à l'impôt sur les sociétés",[],{},{"nodeType":82,"value":307,"marks":308,"data":309},"Ces produits entrent dans le résultat fiscal de l'exercice au cours duquel ils sont comptabilisés",[],{},{"nodeType":82,"value":311,"marks":312,"data":313},"Le rythme de reprise doit être identique à celui de l'amortissement du bien financé pour être fiscalement accepté",[],{},{"nodeType":121,"data":315,"content":316},{},[317],{"nodeType":87,"data":318,"content":319},{},[320,324,328],{"nodeType":82,"value":321,"marks":322,"data":323},"Cas particuliers",[],{},{"nodeType":82,"value":325,"marks":326,"data":327},"Pour les biens non amortissables (terrains par exemple), la reprise s'effectue par dixième, impactant ainsi le résultat fiscal sur dix ans",[],{},{"nodeType":82,"value":329,"marks":330,"data":331},"En cas de cession anticipée du bien financé, la fraction non encore rapportée au résultat est intégralement comprise dans le résultat imposable de l'exercice de cession",[],{},{"nodeType":121,"data":333,"content":334},{},[335],{"nodeType":87,"data":336,"content":337},{},[338,342,346],{"nodeType":82,"value":339,"marks":340,"data":341},"Documentation et justification",[],{},{"nodeType":82,"value":343,"marks":344,"data":345},"Un suivi précis des subventions d'équipement et de leur reprise via le compte 1391 doit être maintenu pour justifier le traitement fiscal en cas de contrôle",[],{},{"nodeType":82,"value":347,"marks":348,"data":349},"Les écarts entre traitement comptable et fiscal doivent être documentés dans les annexes fiscales",[],{},{"nodeType":95,"data":351,"content":352},{},[353],{"nodeType":82,"value":354,"marks":355,"data":356},"3 point clés à retenir sur le compte 1391",[],{},{"nodeType":203,"data":358,"content":359},{},[360,370,380],{"nodeType":121,"data":361,"content":362},{},[363],{"nodeType":87,"data":364,"content":365},{},[366],{"nodeType":82,"value":367,"marks":368,"data":369},"Mécanisme de neutralisation progressive : Le compte 1391 fonctionne comme un compte correcteur du compte 131, permettant d'étaler l'impact de la subvention sur le résultat au même rythme que l'amortissement du bien financé, assurant ainsi une meilleure représentation de la performance économique réelle de l'entreprise.",[],{},{"nodeType":121,"data":371,"content":372},{},[373],{"nodeType":87,"data":374,"content":375},{},[376],{"nodeType":82,"value":377,"marks":378,"data":379},"Lien avec le cycle d'exploitation : La reprise des subventions d'équipement via le compte 1391 doit suivre strictement le rythme 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