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",[],{},{"nodeType":79,"value":183,"marks":184,"data":187},"À la clôture de l'exercice comptable",[185],{"type":186},"bold",{},{"nodeType":79,"value":189,"marks":190,"data":191}," : lors de l'inventaire, l'entreprise compare la valeur comptable des stocks avec leur valeur de réalisation. Si cette dernière est inférieure, une dépréciation doit être constatée.",[],{},{"nodeType":84,"data":193,"content":194},{},[195,199,204],{"nodeType":79,"value":196,"marks":197,"data":198},"2. ",[],{},{"nodeType":79,"value":200,"marks":201,"data":203},"En cas de baisse de valeur des stocks",[202],{"type":186},{},{"nodeType":79,"value":205,"marks":206,"data":207}," : lorsque des stocks subissent une détérioration, deviennent obsolètes, ou lorsque leur prix de vente diminue.",[],{},{"nodeType":84,"data":209,"content":210},{},[211,215,220],{"nodeType":79,"value":212,"marks":213,"data":214},"3. 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Elles permettent ainsi de réduire la base imposable de l'entreprise.",[],{},{"nodeType":84,"data":277,"content":278},{},[279,282,287],{"nodeType":79,"value":196,"marks":280,"data":281},[],{},{"nodeType":79,"value":283,"marks":284,"data":286},"Conditions de déductibilité",[285],{"type":186},{},{"nodeType":79,"value":288,"marks":289,"data":290}," : Pour être fiscalement déductibles, les dépréciations doivent :",[],{},{"nodeType":84,"data":292,"content":293},{},[294],{"nodeType":79,"value":295,"marks":296,"data":297},"   - Être justifiées par une perte réelle de valeur (inventaire physique, évaluation documentée)",[],{},{"nodeType":84,"data":299,"content":300},{},[301],{"nodeType":79,"value":302,"marks":303,"data":304},"   - Être comptabilisées conformément aux règles du PCG",[],{},{"nodeType":84,"data":306,"content":307},{},[308],{"nodeType":79,"value":309,"marks":310,"data":311},"   - Être recensées dans le tableau des provisions du liasse fiscale",[],{},{"nodeType":84,"data":313,"content":314},{},[315,318,323],{"nodeType":79,"value":212,"marks":316,"data":317},[],{},{"nodeType":79,"value":319,"marks":320,"data":322},"Position globale sur matière première",[321],{"type":186},{},{"nodeType":79,"value":324,"marks":325,"data":326}," : Selon l'article 214-22 du PCG 2025, l'éventuelle dépréciation peut être estimée sur la base d'une position globale sur matière première (ou marchandise) documentée, comprenant le stock et un ensemble de transactions.",[],{},{"nodeType":84,"data":328,"content":329},{},[330,333,338],{"nodeType":79,"value":228,"marks":331,"data":332},[],{},{"nodeType":79,"value":334,"marks":335,"data":337},"Cas particulier des contrats de vente ferme",[336],{"type":186},{},{"nodeType":79,"value":339,"marks":340,"data":341}," : L'article 214-23 du PCG 2025 précise que la valeur d'entrée est toujours retenue pour les stocks ayant fait l'objet d'un contrat de vente ferme dont l'exécution interviendra ultérieurement, dès lors que le prix de vente stipulé couvre cette valeur et les frais restant à supporter.",[],{},{"nodeType":84,"data":343,"content":344},{},[345,349,354],{"nodeType":79,"value":346,"marks":347,"data":348},"5. 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