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Selon le Plan Comptable Général 2025, ce compte est une subdivision du compte 6811 « Dotations aux amortissements sur immobilisations incorporelles et corporelles », lui-même rattaché au compte 681 « Dotations aux amortissements, aux dépréciations et aux provisions (à inscrire dans les charges d'exploitation) ».",[],{},{"nodeType":95,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 68111 est utilisé pour constater la dépréciation technique des immobilisations incorporelles suivantes :",[],{},{"nodeType":110,"data":111,"content":112},"unordered-list",{},[113,124,134,144,154,164],{"nodeType":114,"data":115,"content":116},"list-item",{},[117],{"nodeType":95,"data":118,"content":119},{},[120],{"nodeType":82,"value":121,"marks":122,"data":123},"Les frais d'établissement (compte 201)",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":95,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"Les frais de développement (compte 203)",[],{},{"nodeType":114,"data":135,"content":136},{},[137],{"nodeType":95,"data":138,"content":139},{},[140],{"nodeType":82,"value":141,"marks":142,"data":143},"Les concessions et droits similaires, brevets, licences, marques, procédés, solutions informatiques, droits et valeurs similaires (compte 205)",[],{},{"nodeType":114,"data":145,"content":146},{},[147],{"nodeType":95,"data":148,"content":149},{},[150],{"nodeType":82,"value":151,"marks":152,"data":153},"Le droit au bail (compte 206)",[],{},{"nodeType":114,"data":155,"content":156},{},[157],{"nodeType":95,"data":158,"content":159},{},[160],{"nodeType":82,"value":161,"marks":162,"data":163},"Le fonds commercial (compte 207, dans les cas où il est amortissable)",[],{},{"nodeType":114,"data":165,"content":166},{},[167],{"nodeType":95,"data":168,"content":169},{},[170],{"nodeType":82,"value":171,"marks":172,"data":173},"Les autres immobilisations incorporelles (compte 208)",[],{},{"nodeType":87,"data":175,"content":176},{},[177],{"nodeType":82,"value":178,"marks":179,"data":180},"Quand utiliser le compte 68111 ?",[],{},{"nodeType":95,"data":182,"content":183},{},[184],{"nodeType":82,"value":185,"marks":186,"data":187},"Le compte 68111 est utilisé dans les situations suivantes :",[],{},{"nodeType":189,"data":190,"content":191},"ordered-list",{},[192,202,212,222],{"nodeType":114,"data":193,"content":194},{},[195],{"nodeType":95,"data":196,"content":197},{},[198],{"nodeType":82,"value":199,"marks":200,"data":201},"À la clôture de l'exercice comptable : une dotation aux amortissements est comptabilisée conformément au plan d'amortissement établi pour chaque immobilisation incorporelle amortissable, même en cas d'absence ou d'insuffisance de bénéfice.",[],{},{"nodeType":114,"data":203,"content":204},{},[205],{"nodeType":95,"data":206,"content":207},{},[208],{"nodeType":82,"value":209,"marks":210,"data":211},"Lors de la constatation de la dépréciation technique des immobilisations incorporelles liée à leur usage ou à l'obsolescence.",[],{},{"nodeType":114,"data":213,"content":214},{},[215],{"nodeType":95,"data":216,"content":217},{},[218],{"nodeType":82,"value":219,"marks":220,"data":221},"Pour respecter le principe comptable de prudence : l'amortissement vise à constater la perte de valeur subie par les immobilisations incorporelles dont la durée d'utilisation est limitée dans le temps.",[],{},{"nodeType":114,"data":223,"content":224},{},[225],{"nodeType":95,"data":226,"content":227},{},[228],{"nodeType":82,"value":229,"marks":230,"data":231},"Selon un plan d'amortissement prédéfini : l'amortissement est calculé en fonction de la durée d'utilisation prévue de l'actif, généralement selon le mode linéaire pour les immobilisations incorporelles.",[],{},{"nodeType":95,"data":233,"content":234},{},[235],{"nodeType":82,"value":236,"marks":237,"data":238},"Le compte 68111 est débité par le crédit des comptes d'amortissements correspondants de la classe 2, notamment les subdivisions du compte 280 « Amortissements des immobilisations incorporelles et des frais d'établissement ».",[],{},{"nodeType":87,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"marks":244,"data":245},"Quels sont les impacts fiscaux du compte 68111 ?",[],{},{"nodeType":95,"data":247,"content":248},{},[249],{"nodeType":82,"value":250,"marks":251,"data":252},"L'utilisation du compte 68111 présente plusieurs impacts fiscaux importants :",[],{},{"nodeType":189,"data":254,"content":255},{},[256,299,342,352],{"nodeType":114,"data":257,"content":258},{},[259,266],{"nodeType":95,"data":260,"content":261},{},[262],{"nodeType":82,"value":263,"marks":264,"data":265},"Déductibilité fiscale : Les dotations aux amortissements des immobilisations incorporelles sont généralement déductibles du résultat fiscal, ce qui permet de réduire l'assiette imposable de l'entreprise, sous réserve qu'elles respectent les conditions suivantes 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et fiscalité : Dans certains cas, les durées d'amortissement comptable peuvent différer des durées admises fiscalement, nécessitant des retraitements extra-comptables dans la liasse fiscale.",[],{},{"nodeType":114,"data":353,"content":354},{},[355],{"nodeType":95,"data":356,"content":357},{},[358],{"nodeType":82,"value":359,"marks":360,"data":361},"Incidence sur la valeur nette comptable : Les dotations aux amortissements diminuent la valeur nette comptable des immobilisations incorporelles au bilan, ce qui peut avoir un impact sur certains ratios financiers et sur la valeur de l'entreprise.",[],{},{"nodeType":87,"data":363,"content":364},{},[365],{"nodeType":82,"value":366,"marks":367,"data":368},"3 point clés à retenir sur le compte 68111",[],{},{"nodeType":189,"data":370,"content":371},{},[372,382,392],{"nodeType":114,"data":373,"content":374},{},[375],{"nodeType":95,"data":376,"content":377},{},[378],{"nodeType":82,"value":379,"marks":380,"data":381},"Le compte 68111 enregistre 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