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Il permet de constater comptablement la diminution de valeur des stocks de matières premières et fournitures lorsque leur valeur actuelle devient inférieure à leur valeur d'entrée.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte fonctionne en parallèle du compte 31 - Matières premières et fournitures et sert à ajuster la valeur nette comptable des stocks concernés sans modifier leur valeur brute. La dépréciation représente l'écart entre :",[],{},{"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},"La valeur d'entrée des stocks (coût d'acquisition)",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Leur valeur actuelle à la date de clôture (valeur vénale ou d'usage)",[],{},{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Le compte 391 s'inscrit dans le principe comptable de prudence qui impose de tenir compte des risques et des pertes potentielles, même si celles-ci ne sont pas encore définitivement réalisées.",[],{},{"nodeType":95,"data":149,"content":150},{},[151],{"nodeType":82,"value":152,"marks":153,"data":154},"Quand utiliser le compte 391 ?",[],{},{"nodeType":87,"data":156,"content":157},{},[158],{"nodeType":82,"value":159,"marks":160,"data":161},"Le compte 391 doit être utilisé dans les situations suivantes :",[],{},{"nodeType":163,"data":164,"content":165},"ordered-list",{},[166,219,229],{"nodeType":121,"data":167,"content":168},{},[169,176],{"nodeType":87,"data":170,"content":171},{},[172],{"nodeType":82,"value":173,"marks":174,"data":175},"À la clôture de l'exercice, lors de l'inventaire des stocks, quand on constate que la valeur actuelle des matières premières et fournitures est inférieure à leur coût d'acquisition, notamment en raison de :",[],{},{"nodeType":117,"data":177,"content":178},{},[179,189,199,209],{"nodeType":121,"data":180,"content":181},{},[182],{"nodeType":87,"data":183,"content":184},{},[185],{"nodeType":82,"value":186,"marks":187,"data":188},"Une obsolescence technique des matières premières",[],{},{"nodeType":121,"data":190,"content":191},{},[192],{"nodeType":87,"data":193,"content":194},{},[195],{"nodeType":82,"value":196,"marks":197,"data":198},"Une détérioration physique des stocks",[],{},{"nodeType":121,"data":200,"content":201},{},[202],{"nodeType":87,"data":203,"content":204},{},[205],{"nodeType":82,"value":206,"marks":207,"data":208},"Une baisse significative des prix de marché des matières",[],{},{"nodeType":121,"data":210,"content":211},{},[212],{"nodeType":87,"data":213,"content":214},{},[215],{"nodeType":82,"value":216,"marks":217,"data":218},"Des perspectives de vente défavorables pour les produits fabriqués à partir de ces matières",[],{},{"nodeType":121,"data":220,"content":221},{},[222],{"nodeType":87,"data":223,"content":224},{},[225],{"nodeType":82,"value":226,"marks":227,"data":228},"Lors de l'évaluation des stocks qui doit être réalisée unité par unité ou catégorie par catégorie, en prenant en considération le prix et les perspectives de vente pour juger des éventuelles dépréciations.",[],{},{"nodeType":121,"data":230,"content":231},{},[232],{"nodeType":87,"data":233,"content":234},{},[235],{"nodeType":82,"value":236,"marks":237,"data":238},"Dans le cadre d'une position globale sur matière première documentée, où la perte latente peut être estimée en tenant compte de l'ensemble des transactions liées à cette matière.",[],{},{"nodeType":87,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"marks":244,"data":245},"En revanche, le compte 391 n'est pas utilisé lorsque les matières premières ont fait l'objet d'un contrat de vente ferme couvrant leur coût d'entrée et les frais restant à supporter pour la bonne exécution du contrat.",[],{},{"nodeType":95,"data":247,"content":248},{},[249],{"nodeType":82,"value":250,"marks":251,"data":252},"Quels sont les impacts fiscaux du compte 391 ?",[],{},{"nodeType":87,"data":254,"content":255},{},[256],{"nodeType":82,"value":257,"marks":258,"data":259},"L'utilisation du compte 391 - Dépréciations des matières premières (et fournitures) présente plusieurs implications fiscales importantes :",[],{},{"nodeType":163,"data":261,"content":262},{},[263,296,329,352],{"nodeType":121,"data":264,"content":265},{},[266,273],{"nodeType":87,"data":267,"content":268},{},[269],{"nodeType":82,"value":270,"marks":271,"data":272},"Déductibilité fiscale des dépréciations",[],{},{"nodeType":117,"data":274,"content":275},{},[276,286],{"nodeType":121,"data":277,"content":278},{},[279],{"nodeType":87,"data":280,"content":281},{},[282],{"nodeType":82,"value":283,"marks":284,"data":285},"Les dépréciations constatées sur les stocks de matières premières sont fiscalement déductibles du résultat imposable de l'exercice au cours duquel elles sont comptabilisées",[],{},{"nodeType":121,"data":287,"content":288},{},[289],{"nodeType":87,"data":290,"content":291},{},[292],{"nodeType":82,"value":293,"marks":294,"data":295},"Cette déductibilité est soumise à la condition que la dépréciation soit justifiée et documentée (inventaire physique, méthode d'évaluation, justification de la perte de valeur)",[],{},{"nodeType":121,"data":297,"content":298},{},[299,306],{"nodeType":87,"data":300,"content":301},{},[302],{"nodeType":82,"value":303,"marks":304,"data":305},"Réintégration fiscale en cas de reprise",[],{},{"nodeType":117,"data":307,"content":308},{},[309,319],{"nodeType":121,"data":310,"content":311},{},[312],{"nodeType":87,"data":313,"content":314},{},[315],{"nodeType":82,"value":316,"marks":317,"data":318},"Lorsque les raisons ayant motivé la dépréciation cessent d'exister, la reprise de dépréciation doit être comptabilisée",[],{},{"nodeType":121,"data":320,"content":321},{},[322],{"nodeType":87,"data":323,"content":324},{},[325],{"nodeType":82,"value":326,"marks":327,"data":328},"Cette reprise constitue un produit imposable qui augmente le résultat fiscal de l'exercice",[],{},{"nodeType":121,"data":330,"content":331},{},[332,339],{"nodeType":87,"data":333,"content":334},{},[335],{"nodeType":82,"value":336,"marks":337,"data":338},"Impact sur la valeur ajoutée et la CVAE",[],{},{"nodeType":117,"data":340,"content":341},{},[342],{"nodeType":121,"data":343,"content":344},{},[345],{"nodeType":87,"data":346,"content":347},{},[348],{"nodeType":82,"value":349,"marks":350,"data":351},"Les dotations et reprises sur dépréciations des stocks n'entrent pas dans le calcul de la valeur ajoutée servant de base à la CVAE",[],{},{"nodeType":121,"data":353,"content":354},{},[355,362],{"nodeType":87,"data":356,"content":357},{},[358],{"nodeType":82,"value":359,"marks":360,"data":361},"Documentation et justification",[],{},{"nodeType":117,"data":363,"content":364},{},[365,375],{"nodeType":121,"data":366,"content":367},{},[368],{"nodeType":87,"data":369,"content":370},{},[371],{"nodeType":82,"value":372,"marks":373,"data":374},"En cas de contrôle fiscal, l'entreprise doit pouvoir justifier la réalité et le montant des dépréciations pratiquées",[],{},{"nodeType":121,"data":376,"content":377},{},[378],{"nodeType":87,"data":379,"content":380},{},[381],{"nodeType":82,"value":382,"marks":383,"data":384},"Une méthode d'évaluation cohérente et permanente des dépréciations doit être appliquée d'un exercice à l'autre",[],{},{"nodeType":95,"data":386,"content":387},{},[388],{"nodeType":82,"value":389,"marks":390,"data":391},"3 point clés à retenir sur le compte 391",[],{},{"nodeType":163,"data":393,"content":394},{},[395,405,415],{"nodeType":121,"data":396,"content":397},{},[398],{"nodeType":87,"data":399,"content":400},{},[401],{"nodeType":82,"value":402,"marks":403,"data":404},"Mécanisme comptable précis : Le compte 391 est crédité du montant des dépréciations par le débit du compte 681 lors de leur constatation, et débité par le crédit du compte 78 lors de leur reprise, assurant ainsi un suivi rigoureux des variations de valeur des stocks.",[],{},{"nodeType":121,"data":406,"content":407},{},[408],{"nodeType":87,"data":409,"content":410},{},[411],{"nodeType":82,"value":412,"marks":413,"data":414},"Évaluation rigoureuse obligatoire : La dépréciation doit résulter d'une comparaison méthodique entre la valeur d'entrée et la valeur actuelle des stocks à la clôture, exigeant une analyse approfondie des prix de marché et des perspectives de vente.",[],{},{"nodeType":121,"data":416,"content":417},{},[418],{"nodeType":87,"data":419,"content":420},{},[421],{"nodeType":82,"value":422,"marks":423,"data":424},"Principe de prudence respecté : Les dépréciations doivent être comptabilisées même en l'absence de bénéfices, mais jamais au-delà de la perte réelle constatée, illustrant l'équilibre entre prudence comptable et image fidèle du 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