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Il fait partie de la catégorie des comptes de dépréciations des comptes de tiers (classe 49) du Plan Comptable Général 2025.",[],{},{"nodeType":82,"value":110,"marks":111,"data":112},"\n\nCe compte sert à ajuster la valeur des créances clients figurant à l'actif du bilan pour refléter leur valeur probable de recouvrement, conformément au principe comptable de prudence. La dépréciation est constatée lorsqu'il existe un risque de non-paiement identifié (client en difficulté financière, litige commercial, retard de paiement significatif).\n\nLe compte 491 fonctionne comme un compte de passif (créditeur) qui vient diminuer la valeur des créances clients présentées à l'actif du bilan. Il permet ainsi d'anticiper les pertes potentielles sur les créances clients sans pour autant les sortir définitivement du bilan tant que le caractère irrécouvrable n'est pas certain.",[],{},{"nodeType":95,"data":114,"content":115},{},[116],{"nodeType":82,"value":117,"marks":118,"data":119},"Quand utiliser le compte 491 ?",[],{},{"nodeType":87,"data":121,"content":122},{},[123],{"nodeType":82,"value":124,"marks":125,"data":126},"Le compte 491 - Dépréciations des comptes de clients est utilisé dans les situations suivantes :",[],{},{"nodeType":128,"data":129,"content":130},"unordered-list",{},[131,142,152,162,172],{"nodeType":132,"data":133,"content":134},"list-item",{},[135],{"nodeType":87,"data":136,"content":137},{},[138],{"nodeType":82,"value":139,"marks":140,"data":141},"À la clôture de l'exercice comptable : lors de l'inventaire, l'entreprise doit évaluer les risques de non-recouvrement de ses créances clients et constater les dépréciations nécessaires.",[],{},{"nodeType":132,"data":143,"content":144},{},[145],{"nodeType":87,"data":146,"content":147},{},[148],{"nodeType":82,"value":149,"marks":150,"data":151},"Lorsqu'un client présente des signes de difficultés financières : procédure de sauvegarde, redressement judiciaire, liquidation judiciaire, ou tout autre indicateur de détérioration de sa situation financière.",[],{},{"nodeType":132,"data":153,"content":154},{},[155],{"nodeType":87,"data":156,"content":157},{},[158],{"nodeType":82,"value":159,"marks":160,"data":161},"En cas de litige commercial avec un client qui conteste tout ou partie de la créance.",[],{},{"nodeType":132,"data":163,"content":164},{},[165],{"nodeType":87,"data":166,"content":167},{},[168],{"nodeType":82,"value":169,"marks":170,"data":171},"Lors de retards significatifs de paiement : créances échues depuis plusieurs mois sans règlement ni plan d'apurement.",[],{},{"nodeType":132,"data":173,"content":174},{},[175],{"nodeType":87,"data":176,"content":177},{},[178],{"nodeType":82,"value":179,"marks":180,"data":181},"Pour les créances en devises étrangères : en cas de variation défavorable du cours de change entre la date de facturation et la date de clôture.",[],{},{"nodeType":87,"data":183,"content":184},{},[185],{"nodeType":82,"value":186,"marks":187,"data":188},"La dépréciation est généralement constatée après que la créance a été transférée au compte 416 - Clients douteux ou litigieux. Elle peut être partielle (pourcentage de la créance) ou totale selon l'évaluation du risque de non-recouvrement.",[],{},{"nodeType":95,"data":190,"content":191},{},[192],{"nodeType":82,"value":193,"marks":194,"data":195},"Quels sont les impacts fiscaux du compte 491 ?",[],{},{"nodeType":87,"data":197,"content":198},{},[199],{"nodeType":82,"value":200,"marks":201,"data":202},"L'utilisation du compte 491 - Dépréciations des comptes de clients présente plusieurs implications fiscales importantes :",[],{},{"nodeType":128,"data":204,"content":205},{},[206,216,226,236,246],{"nodeType":132,"data":207,"content":208},{},[209],{"nodeType":87,"data":210,"content":211},{},[212],{"nodeType":82,"value":213,"marks":214,"data":215},"Déductibilité fiscale : Les dotations aux dépréciations des comptes clients sont fiscalement déductibles du résultat imposable à condition que le risque de non-recouvrement soit nettement précisé et que la perte soit probable (et non simplement éventuelle).",[],{},{"nodeType":132,"data":217,"content":218},{},[219],{"nodeType":87,"data":220,"content":221},{},[222],{"nodeType":82,"value":223,"marks":224,"data":225},"Justification du risque : L'administration fiscale exige que l'entreprise puisse justifier, pour chaque créance dépréciée, les circonstances particulières qui rendent le recouvrement incertain (procédure collective, litige, retard important de paiement).",[],{},{"nodeType":132,"data":227,"content":228},{},[229],{"nodeType":87,"data":230,"content":231},{},[232],{"nodeType":82,"value":233,"marks":234,"data":235},"Traitement des créances de faible montant : Pour les créances de faible montant, une dépréciation forfaitaire statistique peut être acceptée fiscalement si l'entreprise démontre, à partir de données historiques, le pourcentage moyen de pertes sur créances.",[],{},{"nodeType":132,"data":237,"content":238},{},[239],{"nodeType":87,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"marks":244,"data":245},"Reprise obligatoire : Lorsque la créance devient définitivement irrécouvrable, la dépréciation doit être reprise. La perte définitive est alors comptabilisée en charge (compte 654 - Pertes sur créances irrécouvrables).",[],{},{"nodeType":132,"data":247,"content":248},{},[249],{"nodeType":87,"data":250,"content":251},{},[252],{"nodeType":82,"value":253,"marks":254,"data":255},"Régularisation en cas de paiement : Si le client règle finalement sa dette, la dépréciation doit être reprise, ce qui génère un produit imposable dans l'exercice du recouvrement.",[],{},{"nodeType":87,"data":257,"content":258},{},[259],{"nodeType":82,"value":260,"marks":261,"data":262},"Il est important de noter que la documentation des dépréciations (ancienneté des créances, correspondances avec le client, actions de recouvrement entreprises) est essentielle en cas de contrôle fiscal.",[],{},{"nodeType":95,"data":264,"content":265},{},[266],{"nodeType":82,"value":267,"marks":268,"data":269},"3 points clés à retenir sur le compte 491",[],{},{"nodeType":271,"data":272,"content":273},"ordered-list",{},[274,284,294],{"nodeType":132,"data":275,"content":276},{},[277],{"nodeType":87,"data":278,"content":279},{},[280],{"nodeType":82,"value":281,"marks":282,"data":283},"Mécanisme comptable précis : Le compte 491 est crédité par le débit du compte 6817 \"Dotations pour dépréciations des actifs circulants\" lors de la constatation du risque, puis débité par le crédit du compte 7817 \"Reprises sur dépréciations des actifs circulants\" lorsque la dépréciation devient sans objet ou que le risque se réalise.",[],{},{"nodeType":132,"data":285,"content":286},{},[287],{"nodeType":87,"data":288,"content":289},{},[290],{"nodeType":82,"value":291,"marks":292,"data":293},"Application du principe de prudence : La dépréciation des créances clients traduit l'application du principe comptable fondamental de prudence, qui impose d'anticiper les pertes potentielles sans attendre leur réalisation définitive.",[],{},{"nodeType":132,"data":295,"content":296},{},[297],{"nodeType":87,"data":298,"content":299},{},[300],{"nodeType":82,"value":301,"marks":302,"data":303},"Évaluation justifiée du risque : La dépréciation doit être évaluée créance par créance (sauf exception pour les petites créances) et le montant doit pouvoir être justifié par des éléments objectifs concernant la situation du débiteur.",[],{},"compte-491-depreciations-des-comptes-de-clients",false,[307],{"metadata":308,"sys":311,"fields":323},{"tags":309,"concepts":310},[],[],{"space":312,"id":314,"type":16,"createdAt":315,"updatedAt":316,"environment":317,"publishedVersion":319,"revision":62,"contentType":320,"locale":29},{"sys":313},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":318},{"id":21,"type":12,"linkType":22},24,{"sys":321},{"type":12,"linkType":27,"id":322},"category",{"contentfulName":324,"modelCategoryName":325,"slug":326,"contentTypeSlug":327,"metaTitle":329,"metaDescription":330,"mainTitle":331,"subtitle":348,"heroImage":349,"ctaButton":371,"ctaLink":372},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[328],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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