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Il fait partie de la classe 3 (Comptes de stocks et en-cours) et plus précisément du compte 39 Dépréciations des stocks et en-cours.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte a pour fonction principale de :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131,141],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Refléter la perte de valeur des stocks de marchandises lorsque leur valeur actuelle devient inférieure à leur valeur d'entrée",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Respecter le principe de prudence en comptabilité en anticipant les pertes potentielles",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Présenter une image fidèle de la valeur réelle du patrimoine de l'entreprise",[],{},{"nodeType":87,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"Le compte 397 fonctionne en lien direct avec le compte 37 Stocks de marchandises, dont il vient diminuer la valeur au bilan. Il permet ainsi d'évaluer les stocks à leur valeur actuelle conformément aux règles d'évaluation énoncées dans le PCG 2025.",[],{},{"nodeType":95,"data":159,"content":160},{},[161],{"nodeType":82,"value":162,"marks":163,"data":164},"Quand utiliser le compte 397 ?",[],{},{"nodeType":87,"data":166,"content":167},{},[168],{"nodeType":82,"value":169,"marks":170,"data":171},"Le compte 397 est utilisé dans plusieurs situations où la valeur des marchandises en stock subit une dépréciation :",[],{},{"nodeType":173,"data":174,"content":175},"ordered-list",{},[176,186],{"nodeType":121,"data":177,"content":178},{},[179],{"nodeType":87,"data":180,"content":181},{},[182],{"nodeType":82,"value":183,"marks":184,"data":185},"Lors de l'inventaire de fin d'exercice : à la clôture, l'entreprise doit évaluer ses stocks unité par unité ou catégorie par catégorie, et constater une dépréciation si la valeur actuelle est inférieure à la valeur d'entrée",[],{},{"nodeType":121,"data":187,"content":188},{},[189],{"nodeType":87,"data":190,"content":191},{},[192],{"nodeType":82,"value":193,"marks":194,"data":195},"En cas d'indices de perte de valeur comme :",[],{},{"nodeType":117,"data":197,"content":198},{},[199,209,219,229],{"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 du prix de marché des marchandises",[],{},{"nodeType":121,"data":210,"content":211},{},[212],{"nodeType":87,"data":213,"content":214},{},[215],{"nodeType":82,"value":216,"marks":217,"data":218},"L'obsolescence ou la détérioration physique des produits",[],{},{"nodeType":121,"data":220,"content":221},{},[222],{"nodeType":87,"data":223,"content":224},{},[225],{"nodeType":82,"value":226,"marks":227,"data":228},"Des difficultés de vente nécessitant des rabais importants",[],{},{"nodeType":121,"data":230,"content":231},{},[232],{"nodeType":87,"data":233,"content":234},{},[235],{"nodeType":82,"value":236,"marks":237,"data":238},"Des changements dans l'environnement commercial ou technologique",[],{},{"nodeType":173,"data":240,"content":241},{},[242],{"nodeType":121,"data":243,"content":244},{},[245],{"nodeType":87,"data":246,"content":247},{},[248],{"nodeType":82,"value":249,"marks":250,"data":251},"Lors d'une position globale sur marchandise : selon l'article 214-22 du PCG 2025, la dépréciation peut être estimée sur la base d'une position globale documentée comprenant le stock et un ensemble de transactions dans les deux sens",[],{},{"nodeType":87,"data":253,"content":254},{},[255],{"nodeType":82,"value":256,"marks":257,"data":258},"La dotation à la dépréciation est enregistrée en débitant le compte 6817 Dotations aux dépréciations des actifs circulants (ou 6876 pour les dépréciations exceptionnelles) et en créditant le compte 397.",[],{},{"nodeType":95,"data":260,"content":261},{},[262],{"nodeType":82,"value":263,"marks":264,"data":265},"Quels sont les impacts fiscaux du compte 397 ?",[],{},{"nodeType":87,"data":267,"content":268},{},[269],{"nodeType":82,"value":270,"marks":271,"data":272},"L'utilisation du compte 397 entraîne plusieurs conséquences fiscales importantes :",[],{},{"nodeType":173,"data":274,"content":275},{},[276,286,296,306],{"nodeType":121,"data":277,"content":278},{},[279],{"nodeType":87,"data":280,"content":281},{},[282],{"nodeType":82,"value":283,"marks":284,"data":285},"Déductibilité fiscale : Les dotations aux dépréciations des stocks de marchandises sont généralement déductibles du résultat fiscal de l'exercice au cours duquel elles sont constatées, à condition que la dépréciation soit :",[],{},{"nodeType":121,"data":287,"content":288},{},[289],{"nodeType":87,"data":290,"content":291},{},[292],{"nodeType":82,"value":293,"marks":294,"data":295},"Réintégration fiscale : Si la dépréciation n'est pas justifiée ou si elle est excessive, l'administration fiscale peut remettre en cause sa déductibilité lors d'un contrôle et exiger une réintégration au résultat fiscal.",[],{},{"nodeType":121,"data":297,"content":298},{},[299],{"nodeType":87,"data":300,"content":301},{},[302],{"nodeType":82,"value":303,"marks":304,"data":305},"Suivi fiscal : Les dépréciations doivent faire l'objet d'un suivi précis dans l'état des provisions joint à la liasse fiscale (tableau 2055 pour le régime réel normal).",[],{},{"nodeType":121,"data":307,"content":308},{},[309],{"nodeType":87,"data":310,"content":311},{},[312],{"nodeType":82,"value":313,"marks":314,"data":315},"Reprise de dépréciation : Lorsque la dépréciation devient sans objet (par exemple, si la valeur du stock remonte ou si le stock est vendu), elle doit être reprise. Cette reprise constitue un produit imposable comptabilisé au crédit du compte 7817 Reprises sur dépréciations des actifs circulants (ou 7876 pour les dépréciations exceptionnelles).",[],{},{"nodeType":95,"data":317,"content":318},{},[319],{"nodeType":82,"value":320,"marks":321,"data":322},"3 point clés à retenir sur le compte 397",[],{},{"nodeType":173,"data":324,"content":325},{},[326,336,346],{"nodeType":121,"data":327,"content":328},{},[329],{"nodeType":87,"data":330,"content":331},{},[332],{"nodeType":82,"value":333,"marks":334,"data":335},"Mécanisme d'évaluation précis : Le PCG 2025 prévoit que les dépréciations des stocks de marchandises soient évaluées en tenant compte du prix et des perspectives de vente. L'évaluation doit être effectuée article par article ou catégorie par catégorie, reflétant ainsi précisément la perte de valeur réelle.",[],{},{"nodeType":121,"data":337,"content":338},{},[339],{"nodeType":87,"data":340,"content":341},{},[342],{"nodeType":82,"value":343,"marks":344,"data":345},"Fonctionnement comptable spécifique : Le compte 397 est crédité lors de la constatation de la dépréciation par le débit du compte 681, et débité lors de la reprise par le crédit du compte 78, permettant ainsi un suivi rigoureux des variations de valeur des stocks de marchandises.",[],{},{"nodeType":121,"data":347,"content":348},{},[349],{"nodeType":87,"data":350,"content":351},{},[352],{"nodeType":82,"value":353,"marks":354,"data":355},"Impact direct sur le résultat : Les dépréciations des stocks de marchandises affectent directement le résultat de l'exercice, mais permettent de présenter une image fidèle de la valeur du patrimoine de l'entreprise, conformément aux principes comptables fondamentaux.",[],{},"compte-397-depreciations-des-stocks-de-marchandises",false,[359],{"metadata":360,"sys":363,"fields":375},{"tags":361,"concepts":362},[],[],{"space":364,"id":366,"type":16,"createdAt":367,"updatedAt":368,"environment":369,"publishedVersion":371,"revision":62,"contentType":372,"locale":29},{"sys":365},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":370},{"id":21,"type":12,"linkType":22},24,{"sys":373},{"type":12,"linkType":27,"id":374},"category",{"contentfulName":376,"modelCategoryName":377,"slug":378,"contentTypeSlug":379,"metaTitle":381,"metaDescription":382,"mainTitle":383,"subtitle":400,"heroImage":401,"ctaButton":423,"ctaLink":424},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[380],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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