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Il sert spécifiquement à comptabiliser les créances de l'entité envers l'État ou d'autres organismes publics concernant des subventions d'investissement accordées mais non encore perçues.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte permet 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},"Enregistrer les subventions d'investissement à recevoir en fin d'exercice",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Suivre les créances liées aux aides financières destinées à l'acquisition ou à la création d'immobilisations",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Distinguer les créances relatives aux subventions d'investissement des autres types de subventions (exploitation, équilibre)",[],{},{"nodeType":87,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"Le compte 4411 fonctionne en lien direct avec le compte 131 Subventions d'investissement octroyées, qui enregistre les subventions destinées au financement des biens dont l'imputation directe au compte de résultat n'est pas autorisée.",[],{},{"nodeType":95,"data":159,"content":160},{},[161],{"nodeType":82,"value":162,"marks":163,"data":164},"Quand utiliser le compte 4411 ?",[],{},{"nodeType":87,"data":166,"content":167},{},[168],{"nodeType":82,"value":169,"marks":170,"data":171},"Le compte 4411 est utilisé dans les situations suivantes :",[],{},{"nodeType":173,"data":174,"content":175},"ordered-list",{},[176,186,196,206],{"nodeType":121,"data":177,"content":178},{},[179],{"nodeType":87,"data":180,"content":181},{},[182],{"nodeType":82,"value":183,"marks":184,"data":185},"En fin d'exercice, lorsqu'une subvention d'investissement a été accordée (notification officielle reçue) mais n'a pas encore été encaissée par l'entité",[],{},{"nodeType":121,"data":187,"content":188},{},[189],{"nodeType":87,"data":190,"content":191},{},[192],{"nodeType":82,"value":193,"marks":194,"data":195},"Lors de la notification d'attribution d'une subvention d'investissement, pour enregistrer la créance correspondante avant son versement effectif",[],{},{"nodeType":121,"data":197,"content":198},{},[199],{"nodeType":87,"data":200,"content":201},{},[202],{"nodeType":82,"value":203,"marks":204,"data":205},"Dans le cadre du financement d'immobilisations par des organismes publics (État, collectivités territoriales, organismes internationaux à caractère officiel)",[],{},{"nodeType":121,"data":207,"content":208},{},[209],{"nodeType":87,"data":210,"content":211},{},[212],{"nodeType":82,"value":213,"marks":214,"data":215},"Pour les subventions versées en plusieurs tranches, afin de suivre les versements restant à recevoir",[],{},{"nodeType":87,"data":217,"content":218},{},[219],{"nodeType":82,"value":220,"marks":221,"data":222},"Le compte 4411 est débité du montant des subventions d'investissement à recevoir par le crédit du compte 131 Subventions d'investissement octroyées. Il est ensuite crédité lors de la réception effective des fonds par le débit d'un compte de trésorerie.",[],{},{"nodeType":95,"data":224,"content":225},{},[226],{"nodeType":82,"value":227,"marks":228,"data":229},"Quels sont les impacts fiscaux du compte 4411 ?",[],{},{"nodeType":87,"data":231,"content":232},{},[233],{"nodeType":82,"value":234,"marks":235,"data":236},"L'utilisation du compte 4411 présente plusieurs implications fiscales et comptables importantes :",[],{},{"nodeType":117,"data":238,"content":239},{},[240,250,283,293],{"nodeType":121,"data":241,"content":242},{},[243],{"nodeType":87,"data":244,"content":245},{},[246],{"nodeType":82,"value":247,"marks":248,"data":249},"Rattachement à l'exercice approprié : L'enregistrement des subventions d'investissement à recevoir permet de respecter le principe d'indépendance des exercices en rattachant la subvention à l'exercice où le droit à percevoir cette subvention est acquis, indépendamment de la date de son encaissement",[],{},{"nodeType":121,"data":251,"content":252},{},[253,260],{"nodeType":87,"data":254,"content":255},{},[256],{"nodeType":82,"value":257,"marks":258,"data":259},"Traitement fiscal différent selon la nature des biens financés : Les subventions d'investissement peuvent être :",[],{},{"nodeType":117,"data":261,"content":262},{},[263,273],{"nodeType":121,"data":264,"content":265},{},[266],{"nodeType":87,"data":267,"content":268},{},[269],{"nodeType":82,"value":270,"marks":271,"data":272},"Soit maintenues au passif du bilan dans les capitaux propres (compte 131)",[],{},{"nodeType":121,"data":274,"content":275},{},[276],{"nodeType":87,"data":277,"content":278},{},[279],{"nodeType":82,"value":280,"marks":281,"data":282},"Soit rapportées au résultat au même rythme que l'amortissement des biens qu'elles ont servi à financer (via le compte 139 Subventions d'investissement inscrites au compte de résultat)",[],{},{"nodeType":121,"data":284,"content":285},{},[286],{"nodeType":87,"data":287,"content":288},{},[289],{"nodeType":82,"value":290,"marks":291,"data":292},"Impact sur les ratios financiers : L'enregistrement des subventions d'investissement à recevoir améliore les ratios de structure financière de l'entité en augmentant ses capitaux propres",[],{},{"nodeType":121,"data":294,"content":295},{},[296],{"nodeType":87,"data":297,"content":298},{},[299],{"nodeType":82,"value":300,"marks":301,"data":302},"Contrôle fiscal : Les subventions d'investissement font l'objet d'une attention particulière lors des contrôles fiscaux, notamment concernant leur qualification (investissement vs exploitation) et leur rythme de reprise au résultat",[],{},{"nodeType":95,"data":304,"content":305},{},[306],{"nodeType":82,"value":307,"marks":308,"data":309},"3 points clés à retenir sur le compte 4411",[],{},{"nodeType":117,"data":311,"content":312},{},[313,323,333],{"nodeType":121,"data":314,"content":315},{},[316],{"nodeType":87,"data":317,"content":318},{},[319],{"nodeType":82,"value":320,"marks":321,"data":322},"Le compte 4411 permet d'enregistrer les subventions d'investissement accordées mais non encore perçues, assurant ainsi le respect du principe de séparation des exercices comptables.",[],{},{"nodeType":121,"data":324,"content":325},{},[326],{"nodeType":87,"data":327,"content":328},{},[329],{"nodeType":82,"value":330,"marks":331,"data":332},"Ce compte fonctionne en relation directe avec le compte 131 (au crédit lors de l'enregistrement de la créance) et se solde par un compte de trésorerie lors de l'encaissement effectif de la subvention.",[],{},{"nodeType":121,"data":334,"content":335},{},[336],{"nodeType":87,"data":337,"content":338},{},[339],{"nodeType":82,"value":340,"marks":341,"data":342},"L'utilisation correcte du compte 4411 est essentielle pour le suivi des financements publics d'immobilisations et leur traitement comptable et fiscal approprié.",[],{},"compte-4411-subventions-d-investissement",false,[346],{"metadata":347,"sys":350,"fields":362},{"tags":348,"concepts":349},[],[],{"space":351,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":356,"publishedVersion":358,"revision":62,"contentType":359,"locale":29},{"sys":352},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":357},{"id":21,"type":12,"linkType":22},24,{"sys":360},{"type":12,"linkType":27,"id":361},"category",{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":366,"metaTitle":368,"metaDescription":369,"mainTitle":370,"subtitle":387,"heroImage":388,"ctaButton":410,"ctaLink":411},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[367],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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