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Selon le Plan Comptable Général 2025, ce compte permet de constater comptablement la diminution de valeur estimée des créances concernées sans pour autant que cette perte soit définitivement établie.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte se subdivise en trois sous-comptes principaux :",[],{},{"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},"Le compte 4951 : Dépréciations des comptes du groupe - utilisé pour les créances sur les sociétés appartenant au même groupe",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Le compte 4955 : Dépréciations des comptes courants des associés - pour les avances et prêts 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détenue sur une entité du groupe ou un associé présente un risque de non-recouvrement, une dépréciation doit être comptabilisée pour respecter le principe de prudence.",[],{},{"nodeType":121,"data":179,"content":180},{},[181],{"nodeType":87,"data":182,"content":183},{},[184],{"nodeType":82,"value":185,"marks":186,"data":187},"En cas de difficultés financières : lorsqu'une filiale, une société sœur ou un associé rencontre des problèmes financiers susceptibles de compromettre le remboursement des sommes dues.",[],{},{"nodeType":121,"data":189,"content":190},{},[191],{"nodeType":87,"data":192,"content":193},{},[194],{"nodeType":82,"value":195,"marks":196,"data":197},"Lors de l'établissement des comptes consolidés : pour neutraliser certaines créances intragroupe douteuses sans les éliminer complètement des comptes individuels.",[],{},{"nodeType":121,"data":199,"content":200},{},[201],{"nodeType":87,"data":202,"content":203},{},[204],{"nodeType":82,"value":205,"marks":206,"data":207},"En cas de détérioration de la situation d'un GIE : lorsque les opérations faites en commun présentent un risque de perte.",[],{},{"nodeType":87,"data":209,"content":210},{},[211],{"nodeType":82,"value":212,"marks":213,"data":214},"La dotation aux dépréciations est comptabilisée en créditant le compte 495 par le débit du compte 6817 \"Dotations pour dépréciations des actifs circulants\" ou, dans certains cas, par le débit du compte 6876 \"Dotations pour dépréciations exceptionnelles\".",[],{},{"nodeType":95,"data":216,"content":217},{},[218],{"nodeType":82,"value":219,"marks":220,"data":221},"Quels sont les impacts fiscaux du compte 495 ?",[],{},{"nodeType":87,"data":223,"content":224},{},[225],{"nodeType":82,"value":226,"marks":227,"data":228},"L'utilisation du compte 495 présente plusieurs implications fiscales importantes 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