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PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,102,109,116,123,168,175,182,189,223,232,239,272,279,286,293,415,422,429],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 4084 - Fournisseurs d'immobilisations - Factures non parvenues",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Compte de tiers destiné à enregistrer les dettes relatives aux acquisitions d'immobilisations dont les factures n'ont pas encore été reçues à la clôture de l'exercice.",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 4084 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 4084 - Fournisseurs d'immobilisations - Factures non parvenues est une subdivision du compte 408 - Fournisseurs - Factures non parvenues spécifiquement dédiée aux acquisitions d'immobilisations pour lesquelles l'entreprise n'a pas encore reçu la facture à la clôture de l'exercice comptable.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte permet de respecter le principe comptable d'indépendance des exercices en comptabilisant les dettes relatives aux immobilisations livrées ou réalisées pendant l'exercice, même si les factures correspondantes n'ont pas encore été reçues.",[],{},{"nodeType":87,"data":117,"content":118},{},[119],{"nodeType":82,"value":120,"marks":121,"data":122},"Le compte 4084 s'intègre dans la structure hiérarchique suivante du Plan Comptable Général 2025 :",[],{},{"nodeType":124,"data":125,"content":126},"unordered-list",{},[127,138,148,158],{"nodeType":128,"data":129,"content":130},"list-item",{},[131],{"nodeType":87,"data":132,"content":133},{},[134],{"nodeType":82,"value":135,"marks":136,"data":137},"Classe 4 : Comptes de tiers",[],{},{"nodeType":128,"data":139,"content":140},{},[141],{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Compte 40 : Fournisseurs et comptes rattachés",[],{},{"nodeType":128,"data":149,"content":150},{},[151],{"nodeType":87,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"Compte 408 : Fournisseurs - Factures non parvenues",[],{},{"nodeType":128,"data":159,"content":160},{},[161],{"nodeType":87,"data":162,"content":163},{},[164],{"nodeType":82,"value":165,"marks":166,"data":167},"Compte 4084 : Fournisseurs d'immobilisations - Factures non parvenues",[],{},{"nodeType":87,"data":169,"content":170},{},[171],{"nodeType":82,"value":172,"marks":173,"data":174},"Il fonctionne en liaison avec le compte 404 - Fournisseurs d'immobilisations qui enregistre les dettes relatives aux acquisitions d'immobilisations lorsque la facture a été reçue.",[],{},{"nodeType":95,"data":176,"content":177},{},[178],{"nodeType":82,"value":179,"marks":180,"data":181},"Quand utiliser le compte 4084 ?",[],{},{"nodeType":87,"data":183,"content":184},{},[185],{"nodeType":82,"value":186,"marks":187,"data":188},"Le compte 4084 est utilisé dans les situations suivantes :",[],{},{"nodeType":190,"data":191,"content":192},"ordered-list",{},[193,203,213],{"nodeType":128,"data":194,"content":195},{},[196],{"nodeType":87,"data":197,"content":198},{},[199],{"nodeType":82,"value":200,"marks":201,"data":202},"À la clôture de l'exercice comptable : lorsqu'une immobilisation a été livrée, installée ou mise en service avant la fin de l'exercice, mais que la facture correspondante n'a pas encore été reçue.",[],{},{"nodeType":128,"data":204,"content":205},{},[206],{"nodeType":87,"data":207,"content":208},{},[209],{"nodeType":82,"value":210,"marks":211,"data":212},"Lors des opérations d'inventaire : pour constater les dettes relatives aux immobilisations dont le montant est suffisamment connu et évaluable, même en l'absence de facture.",[],{},{"nodeType":128,"data":214,"content":215},{},[216],{"nodeType":87,"data":217,"content":218},{},[219],{"nodeType":82,"value":220,"marks":221,"data":222},"Dans le cadre des travaux de fin d'exercice : pour rattacher les charges et les dettes à l'exercice concerné, conformément au principe d'indépendance des exercices.",[],{},{"nodeType":87,"data":224,"content":225},{},[226],{"nodeType":82,"value":227,"marks":228,"data":231},"Schéma d'écriture comptable :",[229],{"type":230},"bold",{},{"nodeType":87,"data":233,"content":234},{},[235],{"nodeType":82,"value":236,"marks":237,"data":238},"À la clôture de l'exercice, lorsqu'une immobilisation a été livrée mais que la facture n'est pas encore parvenue :",[],{},{"nodeType":124,"data":240,"content":241},{},[242,252,262],{"nodeType":128,"data":243,"content":244},{},[245],{"nodeType":87,"data":246,"content":247},{},[248],{"nodeType":82,"value":249,"marks":250,"data":251},"Débit du compte d'immobilisation concerné (classe 2) pour le montant hors taxes",[],{},{"nodeType":128,"data":253,"content":254},{},[255],{"nodeType":87,"data":256,"content":257},{},[258],{"nodeType":82,"value":259,"marks":260,"data":261},"Débit du compte 4456 \"TVA déductible\" pour le montant de la TVA récupérable",[],{},{"nodeType":128,"data":263,"content":264},{},[265],{"nodeType":87,"data":266,"content":267},{},[268],{"nodeType":82,"value":269,"marks":270,"data":271},"Crédit du compte 4084 \"Fournisseurs d'immobilisations - Factures non parvenues\" pour le montant TTC",[],{},{"nodeType":87,"data":273,"content":274},{},[275],{"nodeType":82,"value":276,"marks":277,"data":278},"À l'ouverture de l'exercice suivant, cette écriture est contre-passée, puis l'opération est enregistrée normalement à réception de la facture via le compte 404 \"Fournisseurs d'immobilisations\".",[],{},{"nodeType":95,"data":280,"content":281},{},[282],{"nodeType":82,"value":283,"marks":284,"data":285},"Quels sont les impacts fiscaux du compte 4084 ?",[],{},{"nodeType":87,"data":287,"content":288},{},[289],{"nodeType":82,"value":290,"marks":291,"data":292},"L'utilisation du compte 4084 comporte plusieurs implications fiscales importantes :",[],{},{"nodeType":190,"data":294,"content":295},{},[296,306,339,382],{"nodeType":128,"data":297,"content":298},{},[299],{"nodeType":87,"data":300,"content":301},{},[302],{"nodeType":82,"value":303,"marks":304,"data":305},"Déductibilité de la TVA : La TVA sur les immobilisations peut être déduite dès que le fait générateur est intervenu, même si la facture n'a pas encore été reçue. L'utilisation du compte 4084 permet ainsi de récupérer la TVA sur l'exercice concerné, sous réserve de pouvoir justifier la réalité et le montant de l'opération.",[],{},{"nodeType":128,"data":307,"content":308},{},[309,316],{"nodeType":87,"data":310,"content":311},{},[312],{"nodeType":82,"value":313,"marks":314,"data":315},"Base amortissable : L'enregistrement au compte 4084 permet d'intégrer la valeur de l'immobilisation dans le bilan de clôture, ce qui a un impact sur :",[],{},{"nodeType":124,"data":317,"content":318},{},[319,329],{"nodeType":128,"data":320,"content":321},{},[322],{"nodeType":87,"data":323,"content":324},{},[325],{"nodeType":82,"value":326,"marks":327,"data":328},"Le calcul des amortissements qui peuvent débuter dès la mise en service effective",[],{},{"nodeType":128,"data":330,"content":331},{},[332],{"nodeType":87,"data":333,"content":334},{},[335],{"nodeType":82,"value":336,"marks":337,"data":338},"La détermination de l'actif immobilisé pour les besoins de certains impôts (CET, etc.)",[],{},{"nodeType":128,"data":340,"content":341},{},[342,349],{"nodeType":87,"data":343,"content":344},{},[345],{"nodeType":82,"value":346,"marks":347,"data":348},"Contrôle fiscal : En cas de contrôle, l'administration fiscale vérifiera la cohérence entre :",[],{},{"nodeType":124,"data":350,"content":351},{},[352,362,372],{"nodeType":128,"data":353,"content":354},{},[355],{"nodeType":87,"data":356,"content":357},{},[358],{"nodeType":82,"value":359,"marks":360,"data":361},"Les immobilisations comptabilisées via le compte 4084",[],{},{"nodeType":128,"data":363,"content":364},{},[365],{"nodeType":87,"data":366,"content":367},{},[368],{"nodeType":82,"value":369,"marks":370,"data":371},"Les factures reçues ultérieurement",[],{},{"nodeType":128,"data":373,"content":374},{},[375],{"nodeType":87,"data":376,"content":377},{},[378],{"nodeType":82,"value":379,"marks":380,"data":381},"Les justificatifs de livraison ou de mise en service",[],{},{"nodeType":128,"data":383,"content":384},{},[385,392],{"nodeType":87,"data":386,"content":387},{},[388],{"nodeType":82,"value":389,"marks":390,"data":391},"Cohérence des déclarations : L'utilisation du compte 4084 doit être cohérente avec les autres déclarations fiscales, notamment :",[],{},{"nodeType":124,"data":393,"content":394},{},[395,405],{"nodeType":128,"data":396,"content":397},{},[398],{"nodeType":87,"data":399,"content":400},{},[401],{"nodeType":82,"value":402,"marks":403,"data":404},"La déclaration de TVA",[],{},{"nodeType":128,"data":406,"content":407},{},[408],{"nodeType":87,"data":409,"content":410},{},[411],{"nodeType":82,"value":412,"marks":413,"data":414},"Les tableaux fiscaux relatifs aux immobilisations et amortissements",[],{},{"nodeType":87,"data":416,"content":417},{},[418],{"nodeType":82,"value":419,"marks":420,"data":421},"Il est donc essentiel de disposer d'une documentation précise (bons de livraison, procès-verbaux de réception, correspondances avec les fournisseurs) justifiant l'utilisation de ce compte.",[],{},{"nodeType":95,"data":423,"content":424},{},[425],{"nodeType":82,"value":426,"marks":427,"data":428},"3 point clés à retenir sur le compte 4084",[],{},{"nodeType":190,"data":430,"content":431},{},[432,442,452],{"nodeType":128,"data":433,"content":434},{},[435],{"nodeType":87,"data":436,"content":437},{},[438],{"nodeType":82,"value":439,"marks":440,"data":441},"Rôle d'ajustement comptable : Le compte 4084 permet de respecter le principe d'indépendance des exercices en rattachant les acquisitions d'immobilisations à l'exercice au cours duquel elles ont été réalisées, même sans facture.",[],{},{"nodeType":128,"data":443,"content":444},{},[445],{"nodeType":87,"data":446,"content":447},{},[448],{"nodeType":82,"value":449,"marks":450,"data":451},"Temporalité spécifique : Son utilisation est principalement limitée aux opérations de clôture et d'ouverture d'exercice, avec une contre-passation systématique à 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