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Il est utilisé pour distinguer spécifiquement les créances liées aux cessions d’immobilisations des autres types de créances commerciales (comme celles enregistrées au compte 411).",[],{},{"nodeType":88,"data":96,"content":97},{},[98,102,108],{"nodeType":83,"value":99,"marks":100,"data":101},"Ce compte est ",[],{},{"nodeType":83,"value":103,"marks":104,"data":107},"débité",[105],{"type":106},"bold",{},{"nodeType":83,"value":109,"marks":110,"data":111}," lors de la cession de l’immobilisation pour le montant du prix de vente, par le crédit :",[],{},{"nodeType":113,"data":114,"content":115},"unordered-list",{},[116,127,137],{"nodeType":117,"data":118,"content":119},"list-item",{},[120],{"nodeType":88,"data":121,"content":122},{},[123],{"nodeType":83,"value":124,"marks":125,"data":126},"Du compte 757 pour les cessions d’immobilisations incorporelles et corporelles",[],{},{"nodeType":117,"data":128,"content":129},{},[130],{"nodeType":88,"data":131,"content":132},{},[133],{"nodeType":83,"value":134,"marks":135,"data":136},"Du compte 7671 pour les cessions d’immobilisations financières (hors titres immobilisés de l’activité de portefeuille)",[],{},{"nodeType":117,"data":138,"content":139},{},[140],{"nodeType":88,"data":141,"content":142},{},[143],{"nodeType":83,"value":144,"marks":145,"data":146},"Du compte 7672 ou 6672 pour les cessions de titres immobilisés de l’activité de portefeuille",[],{},{"nodeType":88,"data":148,"content":149},{},[150],{"nodeType":83,"value":151,"marks":152,"data":153},"Simultanément, le compte d’immobilisation concerné est crédité par le débit du compte approprié (657 ou 6671) pour sortir la valeur comptable de l’actif cédé.",[],{},{"nodeType":88,"data":155,"content":156},{},[157,161,166],{"nodeType":83,"value":158,"marks":159,"data":160},"Le compte 462 est ",[],{},{"nodeType":83,"value":162,"marks":163,"data":165},"crédité",[164],{"type":106},{},{"nodeType":83,"value":167,"marks":168,"data":169}," lors du règlement de la créance par le débit d’un compte de trésorerie (généralement le compte 512 - Banques).",[],{},{"nodeType":88,"data":171,"content":172},{},[173],{"nodeType":83,"value":174,"marks":175,"data":176},"",[],{},{"nodeType":79,"data":178,"content":179},{},[180],{"nodeType":83,"value":181,"marks":182,"data":183},"Quand utiliser le compte 462 ?",[],{},{"nodeType":88,"data":185,"content":186},{},[187,191,196],{"nodeType":83,"value":188,"marks":189,"data":190},"Le compte 462 est utilisé pour enregistrer le ",[],{},{"nodeType":83,"value":192,"marks":193,"data":195},"montant à recevoir suite à la vente d’une immobilisation",[194],{"type":106},{},{"nodeType":83,"value":197,"marks":198,"data":199}," (corporelle ou incorporelle), lorsque le paiement n’est pas immédiat mais différé (ex : paiement à terme, en plusieurs fois, ou si le règlement intervient après la livraison ou la signature de l’acte).",[],{},{"nodeType":88,"data":201,"content":202},{},[203],{"nodeType":83,"value":174,"marks":204,"data":205},[],{},{"nodeType":79,"data":207,"content":208},{},[209],{"nodeType":83,"value":210,"marks":211,"data":212},"Exemples d’utilisation du compte 462",[],{},{"nodeType":113,"data":214,"content":215},{},[216,231,246],{"nodeType":117,"data":217,"content":218},{},[219],{"nodeType":88,"data":220,"content":221},{},[222,227],{"nodeType":83,"value":223,"marks":224,"data":226},"Vente d’un véhicule d’entreprise",[225],{"type":106},{},{"nodeType":83,"value":228,"marks":229,"data":230}," : le bien est livré ou cédé, la facture de cession est émise, mais le client n’a pas encore réglé la totalité (ou une partie) du prix. Le montant à recevoir est comptabilisé en 462 jusqu’au paiement effectif.",[],{},{"nodeType":117,"data":232,"content":233},{},[234],{"nodeType":88,"data":235,"content":236},{},[237,242],{"nodeType":83,"value":238,"marks":239,"data":241},"Cession d’un matériel informatique amorti",[240],{"type":106},{},{"nodeType":83,"value":243,"marks":244,"data":245}," : paiement prévu à 30 ou 60 jours ; la créance est enregistrée en 462 au moment de la cession.",[],{},{"nodeType":117,"data":247,"content":248},{},[249],{"nodeType":88,"data":250,"content":251},{},[252,257],{"nodeType":83,"value":253,"marks":254,"data":256},"Vente d’un brevet ou d’un logiciel",[255],{"type":106},{},{"nodeType":83,"value":258,"marks":259,"data":260}," : le paiement est échelonné ou différé, la créance issue de la cession est inscrite au compte 462 jusqu’au règlement.",[],{},{"nodeType":88,"data":262,"content":263},{},[264],{"nodeType":83,"value":174,"marks":265,"data":266},[],{},{"nodeType":79,"data":268,"content":269},{},[270],{"nodeType":83,"value":271,"marks":272,"data":273},"Quels sont les impacts fiscaux du compte 462 ?",[],{},{"nodeType":88,"data":275,"content":276},{},[277],{"nodeType":83,"value":278,"marks":279,"data":280},"La cession d’immobilisations génère des conséquences fiscales importantes :",[],{},{"nodeType":113,"data":282,"content":283},{},[284,299,314,329],{"nodeType":117,"data":285,"content":286},{},[287],{"nodeType":88,"data":288,"content":289},{},[290,295],{"nodeType":83,"value":291,"marks":292,"data":294},"Plus-values et moins-values",[293],{"type":106},{},{"nodeType":83,"value":296,"marks":297,"data":298}," : La différence entre le prix de cession (enregistré au crédit du compte 757 ou 767x) et la valeur nette comptable de l’immobilisation cédée (enregistrée au débit du compte 657 ou 667x) constitue une plus-value ou une moins-value de cession.",[],{},{"nodeType":117,"data":300,"content":301},{},[302],{"nodeType":88,"data":303,"content":304},{},[305,310],{"nodeType":83,"value":306,"marks":307,"data":309},"Régime d’imposition",[308],{"type":106},{},{"nodeType":83,"value":311,"marks":312,"data":313}," : Les plus-values peuvent être soumises à différents régimes fiscaux selon la nature de l’immobilisation cédée, la durée de détention de l’immobilisation, le chiffre d’affaires de l’entreprise, ou l’existence d’un régime d’exonération.",[],{},{"nodeType":117,"data":315,"content":316},{},[317],{"nodeType":88,"data":318,"content":319},{},[320,325],{"nodeType":83,"value":321,"marks":322,"data":324},"TVA",[323],{"type":106},{},{"nodeType":83,"value":326,"marks":327,"data":328}," : Certaines cessions d’immobilisations peuvent être soumises à la TVA, notamment pour les biens mobiliers d’investissement. Dans ce cas, le montant inscrit au compte 462 correspond au prix de vente TVA comprise.",[],{},{"nodeType":117,"data":330,"content":331},{},[332],{"nodeType":88,"data":333,"content":334},{},[335,340],{"nodeType":83,"value":336,"marks":337,"data":339},"Déclaration fiscale",[338],{"type":106},{},{"nodeType":83,"value":341,"marks":342,"data":343}," : Les plus-values et moins-values de cession doivent être déclarées dans les états fiscaux appropriés (tableau des plus-values et moins-values de l’exercice).",[],{},{"nodeType":88,"data":345,"content":346},{},[347],{"nodeType":83,"value":348,"marks":349,"data":350},"Une comptabilisation précise au compte 462 facilite le suivi et la justification des opérations de cession lors des contrôles fiscaux.",[],{},{"nodeType":88,"data":352,"content":353},{},[354],{"nodeType":83,"value":174,"marks":355,"data":356},[],{},{"nodeType":358,"data":359,"content":360},"heading-3",{},[361],{"nodeType":83,"value":362,"marks":363,"data":364},"Points clés sur le compte 462",[],{},{"nodeType":113,"data":366,"content":367},{},[368,387,397],{"nodeType":117,"data":369,"content":370},{},[371],{"nodeType":88,"data":372,"content":373},{},[374,378,383],{"nodeType":83,"value":375,"marks":376,"data":377},"Le compte 462 est un ",[],{},{"nodeType":83,"value":379,"marks":380,"data":382},"compte transitoire",[381],{"type":106},{},{"nodeType":83,"value":384,"marks":385,"data":386}," : il est utilisé uniquement pendant la période entre la cession de l’immobilisation et le paiement effectif par l’acheteur.",[],{},{"nodeType":117,"data":388,"content":389},{},[390],{"nodeType":88,"data":391,"content":392},{},[393],{"nodeType":83,"value":394,"marks":395,"data":396},"Dès que la créance est réglée, le compte 462 est soldé.",[],{},{"nodeType":117,"data":398,"content":399},{},[400],{"nodeType":88,"data":401,"content":402},{},[403],{"nodeType":83,"value":404,"marks":405,"data":406},"Il ne doit pas être utilisé pour les créances commerciales classiques (411), mais bien pour les créances issues de la vente d’immobilisations.",[],{},{"nodeType":88,"data":408,"content":409},{},[410],{"nodeType":83,"value":174,"marks":411,"data":412},[],{},"compte-462-creances-sur-cession-dimmobilisation",false,[416],{"metadata":417,"sys":420,"fields":432},{"tags":418,"concepts":419},[],[],{"space":421,"id":423,"type":16,"createdAt":424,"updatedAt":425,"environment":426,"publishedVersion":428,"revision":63,"contentType":429,"locale":29},{"sys":422},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":427},{"id":21,"type":12,"linkType":22},24,{"sys":430},{"type":12,"linkType":27,"id":431},"category",{"contentfulName":433,"modelCategoryName":434,"slug":435,"contentTypeSlug":436,"metaTitle":438,"metaDescription":439,"mainTitle":440,"subtitle":457,"heroImage":458,"ctaButton":480,"ctaLink":481},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[437],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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