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Il s'agit d'un compte de charges calculées qui se rapporte au résultat d'exploitation.\n\nDans la structure du PCG 2025, le compte 6812 s'inscrit dans l'organisation suivante :",[],{},{"nodeType":110,"data":111,"content":112},"unordered-list",{},[113,124,134],{"nodeType":114,"data":115,"content":116},"list-item",{},[117],{"nodeType":87,"data":118,"content":119},{},[120],{"nodeType":82,"value":121,"marks":122,"data":123},"68 - Dotations aux amortissements, aux dépréciations et aux provisions",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":87,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"681 - Dotations aux amortissements, aux dépréciations et aux provisions (à inscrire dans les charges d'exploitation)",[],{},{"nodeType":114,"data":135,"content":136},{},[137],{"nodeType":87,"data":138,"content":139},{},[140],{"nodeType":82,"value":31,"marks":141,"data":142},[],{},{"nodeType":95,"data":144,"content":145},{},[146],{"nodeType":82,"value":147,"marks":148,"data":149},"Quand utiliser le compte 6812 ?",[],{},{"nodeType":87,"data":151,"content":152},{},[153],{"nodeType":82,"value":154,"marks":155,"data":156},"Le compte 6812 est utilisé dans les situations suivantes :",[],{},{"nodeType":110,"data":158,"content":159},{},[160,170,180],{"nodeType":114,"data":161,"content":162},{},[163],{"nodeType":87,"data":164,"content":165},{},[166],{"nodeType":82,"value":167,"marks":168,"data":169},"Lors de l'amortissement de charges d'exploitation qui ont été réparties sur plusieurs exercices selon un plan d'amortissement prédéfini",[],{},{"nodeType":114,"data":171,"content":172},{},[173],{"nodeType":87,"data":174,"content":175},{},[176],{"nodeType":82,"value":177,"marks":178,"data":179},"Pour l'enregistrement périodique (généralement à la clôture de l'exercice) des dotations aux amortissements concernant ces charges réparties",[],{},{"nodeType":114,"data":181,"content":182},{},[183],{"nodeType":87,"data":184,"content":185},{},[186],{"nodeType":82,"value":187,"marks":188,"data":189},"Dans le cadre du système d'abonnement permettant de répartir par fractions égales certaines charges entre les périodes comptables de l'exercice",[],{},{"nodeType":87,"data":191,"content":192},{},[193],{"nodeType":82,"value":194,"marks":195,"data":196},"En pratique, ce compte est débité du montant des dotations de l'exercice aux amortissements des charges d'exploitation à répartir, par le crédit des comptes d'amortissements concernés.",[],{},{"nodeType":95,"data":198,"content":199},{},[200],{"nodeType":82,"value":201,"marks":202,"data":203},"Quels sont les impacts fiscaux du compte 6812 ?",[],{},{"nodeType":87,"data":205,"content":206},{},[207],{"nodeType":82,"value":208,"marks":209,"data":210},"L'utilisation du compte 6812 comporte plusieurs implications fiscales importantes :",[],{},{"nodeType":110,"data":212,"content":213},{},[214,224,234,244,254],{"nodeType":114,"data":215,"content":216},{},[217],{"nodeType":87,"data":218,"content":219},{},[220],{"nodeType":82,"value":221,"marks":222,"data":223},"Déductibilité fiscale : Les dotations aux amortissements des charges d'exploitation à répartir sont généralement déductibles du résultat fiscal, sous réserve qu'elles respectent les conditions prévues par la législation fiscale",[],{},{"nodeType":114,"data":225,"content":226},{},[227],{"nodeType":87,"data":228,"content":229},{},[230],{"nodeType":82,"value":231,"marks":232,"data":233},"Étalement de la charge 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vigueur",[],{},{"nodeType":114,"data":255,"content":256},{},[257],{"nodeType":87,"data":258,"content":259},{},[260],{"nodeType":82,"value":261,"marks":262,"data":263},"Retraitements extra-comptables : Des retraitements peuvent être nécessaires dans la liasse fiscale si les durées d'amortissement comptable diffèrent des durées admises fiscalement",[],{},{"nodeType":95,"data":265,"content":266},{},[267],{"nodeType":82,"value":268,"marks":269,"data":270},"3 points clés à retenir sur le compte 6812",[],{},{"nodeType":110,"data":272,"content":273},{},[274,284,294],{"nodeType":114,"data":275,"content":276},{},[277],{"nodeType":87,"data":278,"content":279},{},[280],{"nodeType":82,"value":281,"marks":282,"data":283},"Le compte 6812 permet d'enregistrer spécifiquement les dotations aux amortissements des charges d'exploitation qui ont été réparties sur plusieurs exercices, contribuant ainsi à une meilleure représentation de la performance économique de 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Cet enregistrement engendre des frais qu’il faut ensuite comptabiliser. Mais quels comptes comptables utiliser pour les frais de carte grise ? 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Doit-on tout comptabiliser d'un coup ou répartir les factures dans le temps ? Quels comptes utiliser ? Quelles sont les erreurs fréquentes ? 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