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Il permet d'enregistrer et de suivre les dettes contractées lors de l'acquisition d'immobilisations.\n\nCe compte est ",{"data":98,"marks":99,"value":102,"nodeType":84},{},[100],{"type":101},"bold","crédité",{"data":104,"marks":105,"value":106,"nodeType":84},{},[]," lors de la réception des factures d'achat d'immobilisations par le débit :","paragraph",{"data":109,"content":110,"nodeType":132},{},[111,122],{"data":112,"content":113,"nodeType":121},{},[114],{"data":115,"content":116,"nodeType":107},{},[117],{"data":118,"marks":119,"value":120,"nodeType":84},{},[],"Des comptes d'immobilisations concernés (classe 2) pour leur montant hors taxes récupérables","list-item",{"data":123,"content":124,"nodeType":121},{},[125],{"data":126,"content":127,"nodeType":107},{},[128],{"data":129,"marks":130,"value":131,"nodeType":84},{},[],"Du compte 4456 \"TVA déductible\" pour le montant des taxes récupérables","unordered-list",{"data":134,"content":135,"nodeType":107},{},[136,140,145],{"data":137,"marks":138,"value":139,"nodeType":84},{},[],"Il est ",{"data":141,"marks":142,"value":144,"nodeType":84},{},[143],{"type":101},"débité",{"data":146,"marks":147,"value":148,"nodeType":84},{},[]," par le crédit :",{"data":150,"content":151,"nodeType":132},{},[152,162],{"data":153,"content":154,"nodeType":121},{},[155],{"data":156,"content":157,"nodeType":107},{},[158],{"data":159,"marks":160,"value":161,"nodeType":84},{},[],"D'un compte de trésorerie (généralement le compte 512 \"Banques\") lors des règlements effectués aux fournisseurs",{"data":163,"content":164,"nodeType":121},{},[165],{"data":166,"content":167,"nodeType":107},{},[168],{"data":169,"marks":170,"value":171,"nodeType":84},{},[],"Du compte 405 \"Fournisseurs d'immobilisations - Effets à payer\" lors de l'acceptation d'une lettre de change ou de la remise d'un billet à ordre",{"data":173,"content":174,"nodeType":107},{},[175],{"data":176,"marks":177,"value":178,"nodeType":84},{},[],"",{"data":180,"content":181,"nodeType":89},{},[182],{"data":183,"marks":184,"value":185,"nodeType":84},{},[],"Quand utiliser le compte 404 ?",{"data":187,"content":188,"nodeType":107},{},[189],{"data":190,"marks":191,"value":192,"nodeType":84},{},[],"Le compte 404 est utilisé dans les situations suivantes :",{"data":194,"content":195,"nodeType":132},{},[196],{"data":197,"content":198,"nodeType":121},{},[199],{"data":200,"content":201,"nodeType":107},{},[202],{"data":203,"marks":204,"value":206,"nodeType":84},{},[205],{"type":101},"Achat d’une immobilisation à crédit ou avec paiement différé",{"data":208,"content":209,"nodeType":217},{},[210],{"data":211,"content":212,"nodeType":107},{},[213],{"data":214,"marks":215,"value":216,"nodeType":84},{},[],"Exemple : Une entreprise achète une machine-outil pour 15 000 €, payable à 60 jours. La facture reçue est enregistrée au crédit du compte 404, et l’actif (machine) est porté à l’actif du bilan (comptes 215, 218...).","blockquote",{"data":219,"content":220,"nodeType":132},{},[221],{"data":222,"content":223,"nodeType":121},{},[224],{"data":225,"content":226,"nodeType":107},{},[227],{"data":228,"marks":229,"value":231,"nodeType":84},{},[230],{"type":101},"Facture d’immobilisation non réglée à la clôture",{"data":233,"content":234,"nodeType":217},{},[235],{"data":236,"content":237,"nodeType":107},{},[238],{"data":239,"marks":240,"value":241,"nodeType":84},{},[],"Si une immobilisation est livrée et facturée mais non encore payée à la clôture, le montant à payer figure au compte 404.",{"data":243,"content":244,"nodeType":107},{},[245],{"data":246,"marks":247,"value":249,"nodeType":84},{},[248],{"type":101},"Paiement partiel d’un fournisseur d’immobilisation",{"data":251,"content":252,"nodeType":217},{},[253],{"data":254,"content":255,"nodeType":107},{},[256],{"data":257,"marks":258,"value":259,"nodeType":84},{},[],"Si un acompte a été versé (enregistré en 238), le solde à régler lors de la réception de la facture est porté au 404.",{"data":261,"content":262,"nodeType":107},{},[263],{"data":264,"marks":265,"value":266,"nodeType":84},{},[],"\nCe compte permet de distinguer clairement les dettes liées aux investissements (immobilisations) de celles liées aux achats courants d'exploitation (compte 401 \"Fournisseurs\").",{"data":268,"content":269,"nodeType":107},{},[270],{"data":271,"marks":272,"value":178,"nodeType":84},{},[],{"data":274,"content":275,"nodeType":89},{},[276],{"data":277,"marks":278,"value":279,"nodeType":84},{},[],"Différence avec le compte 401 – Fournisseurs",{"data":281,"content":282,"nodeType":132},{},[283,298],{"data":284,"content":285,"nodeType":121},{},[286],{"data":287,"content":288,"nodeType":107},{},[289,294],{"data":290,"marks":291,"value":293,"nodeType":84},{},[292],{"type":101},"Compte 404 ",{"data":295,"marks":296,"value":297,"nodeType":84},{},[],": utilisé exclusivement pour les achats d’immobilisations (biens inscrits à l’actif pour plusieurs exercices).",{"data":299,"content":300,"nodeType":121},{},[301],{"data":302,"content":303,"nodeType":107},{},[304,309],{"data":305,"marks":306,"value":308,"nodeType":84},{},[307],{"type":101},"Compte 401 ",{"data":310,"marks":311,"value":312,"nodeType":84},{},[],": utilisé pour les achats courants (marchandises, matières premières, fournitures, services).",{"data":314,"content":315,"nodeType":107},{},[316],{"data":317,"marks":318,"value":178,"nodeType":84},{},[],{"data":320,"content":321,"nodeType":89},{},[322],{"data":323,"marks":324,"value":325,"nodeType":84},{},[],"Quels sont les impacts fiscaux du compte 404 ?",{"data":327,"content":328,"nodeType":107},{},[329],{"data":330,"marks":331,"value":332,"nodeType":84},{},[],"L'utilisation du compte 404 a plusieurs implications fiscales importantes :",{"data":334,"content":335,"nodeType":132},{},[336,351,366,381],{"data":337,"content":338,"nodeType":121},{},[339],{"data":340,"content":341,"nodeType":107},{},[342,347],{"data":343,"marks":344,"value":346,"nodeType":84},{},[345],{"type":101},"TVA déductible",{"data":348,"marks":349,"value":350,"nodeType":84},{},[]," : La TVA payée sur les immobilisations est généralement déductible de la TVA collectée, sous réserve des conditions d'éligibilité prévues par le code général des impôts. Cette TVA est enregistrée au compte 44562 \"TVA déductible sur immobilisations\".",{"data":352,"content":353,"nodeType":121},{},[354],{"data":355,"content":356,"nodeType":107},{},[357,362],{"data":358,"marks":359,"value":361,"nodeType":84},{},[360],{"type":101},"Amortissements",{"data":363,"marks":364,"value":365,"nodeType":84},{},[]," : Les immobilisations acquises font l'objet d'amortissements comptables et fiscaux qui permettent d'étaler leur coût sur leur durée d'utilisation. Ces amortissements constituent des charges déductibles qui réduisent le résultat imposable.",{"data":367,"content":368,"nodeType":121},{},[369],{"data":370,"content":371,"nodeType":107},{},[372,377],{"data":373,"marks":374,"value":376,"nodeType":84},{},[375],{"type":101},"Plus-values ou moins-values",{"data":378,"marks":379,"value":380,"nodeType":84},{},[]," : Lors de la cession ultérieure des immobilisations, la différence entre le prix de vente et la valeur nette comptable peut générer une plus-value ou une moins-value, soumise à un régime fiscal spécifique selon la durée de détention et la nature du bien.",{"data":382,"content":383,"nodeType":121},{},[384],{"data":385,"content":386,"nodeType":107},{},[387,392],{"data":388,"marks":389,"value":391,"nodeType":84},{},[390],{"type":101},"Crédit d'impôt",{"data":393,"marks":394,"value":395,"nodeType":84},{},[]," : Certaines acquisitions d'immobilisations peuvent ouvrir droit à des crédits d'impôt spécifiques (recherche et développement, innovation, transition écologique) qui viennent diminuer l'impôt dû par l'entreprise.",{"data":397,"content":398,"nodeType":107},{},[399],{"data":400,"marks":401,"value":178,"nodeType":84},{},[],"document","compte-404-fournisseurs-dimmobilisations",false,[406],{"metadata":407,"sys":410,"fields":422},{"tags":408,"concepts":409},[],[],{"space":411,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":416,"publishedVersion":418,"revision":63,"contentType":419,"locale":29},{"sys":412},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":417},{"id":21,"type":12,"linkType":22},24,{"sys":420},{"type":12,"linkType":27,"id":421},"category",{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":426,"metaTitle":428,"metaDescription":429,"mainTitle":430,"subtitle":447,"heroImage":448,"ctaButton":470,"ctaLink":471},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[427],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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