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Contrairement aux provisions pour risques et charges, ces provisions dites « réglementées » ne couvrent pas des risques ou charges probables, mais sont établies pour des raisons fiscales ou légales. Juridiquement, ces sommes constituent des réserves qui supporteront l’impôt lors de leur reprise, même si leur fonctionnement comptable est similaire à celui des provisions ordinaires.","paragraph",{"data":94,"content":95,"nodeType":92},{},[96],{"data":97,"marks":98,"value":99,"nodeType":83},{},[],"",{"data":101,"content":102,"nodeType":84},{},[103],{"data":104,"marks":105,"value":106,"nodeType":83},{},[],"Quand utiliser le compte 14 ?",{"data":108,"content":109,"nodeType":92},{},[110,114,120],{"data":111,"marks":112,"value":113,"nodeType":83},{},[],"Le compte 14 s’utilise pour enregistrer les provisions dont la constitution, l’utilisation et la reprise sont ",{"data":115,"marks":116,"value":119,"nodeType":83},{},[117],{"type":118},"bold","encadrées par des textes légaux ou fiscaux",{"data":121,"marks":122,"value":123,"nodeType":83},{},[],". 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l'exercice, permettant de réduire temporairement l'imposition.",{"data":294,"content":295,"nodeType":162},{},[296],{"data":297,"content":298,"nodeType":92},{},[299,304],{"data":300,"marks":301,"value":303,"nodeType":83},{},[302],{"type":118},"Imposition différée",{"data":305,"marks":306,"value":307,"nodeType":83},{},[]," : Cette économie d'impôt est temporaire, car les provisions seront réintégrées au résultat imposable lors de leur reprise.",{"data":309,"content":310,"nodeType":162},{},[311],{"data":312,"content":313,"nodeType":92},{},[314,319],{"data":315,"marks":316,"value":318,"nodeType":83},{},[317],{"type":118},"Mécanisme comptable",{"data":320,"marks":321,"value":322,"nodeType":83},{},[]," : La dotation s'effectue par le débit du compte 68 (subdivisions concernées) et le crédit du compte 14, tandis que la reprise s'enregistre par le débit du compte 14 et le crédit du compte 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