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corporelles",[],{},{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Ce compte fonctionne en lien avec les comptes de dépréciations d'immobilisations (classe 29) qui sont crédités lors de la constatation ou de l'augmentation d'une dépréciation.",[],{},{"nodeType":95,"data":149,"content":150},{},[151],{"nodeType":82,"value":152,"marks":153,"data":154},"Quand utiliser le compte 6816 ?",[],{},{"nodeType":87,"data":156,"content":157},{},[158],{"nodeType":82,"value":159,"marks":160,"data":161},"Le compte 6816 est utilisé dans les situations suivantes :",[],{},{"nodeType":117,"data":163,"content":164},{},[165,175,185],{"nodeType":121,"data":166,"content":167},{},[168],{"nodeType":87,"data":169,"content":170},{},[171],{"nodeType":82,"value":172,"marks":173,"data":174},"Lorsqu'il existe un indice de perte de valeur d'une immobilisation (baisse de la valeur de marché, obsolescence, dégradation physique, changements importants dans le mode d'utilisation, performances inférieures aux prévisions)",[],{},{"nodeType":121,"data":176,"content":177},{},[178],{"nodeType":87,"data":179,"content":180},{},[181],{"nodeType":82,"value":182,"marks":183,"data":184},"Quand la valeur actuelle d'une immobilisation devient inférieure à sa valeur nette comptable",[],{},{"nodeType":121,"data":186,"content":187},{},[188],{"nodeType":87,"data":189,"content":190},{},[191],{"nodeType":82,"value":192,"marks":193,"data":194},"À la clôture de l'exercice comptable, après réalisation d'un test de dépréciation sur les immobilisations",[],{},{"nodeType":87,"data":196,"content":197},{},[198],{"nodeType":82,"value":199,"marks":200,"data":201},"Le processus d'utilisation est le suivant :",[],{},{"nodeType":203,"data":204,"content":205},"ordered-list",{},[206,216,226],{"nodeType":121,"data":207,"content":208},{},[209],{"nodeType":87,"data":210,"content":211},{},[212],{"nodeType":82,"value":213,"marks":214,"data":215},"Déterminer la valeur actuelle de l'immobilisation (valeur la plus élevée entre la valeur vénale et la valeur d'usage)",[],{},{"nodeType":121,"data":217,"content":218},{},[219],{"nodeType":87,"data":220,"content":221},{},[222],{"nodeType":82,"value":223,"marks":224,"data":225},"Comparer cette valeur actuelle à la valeur nette comptable",[],{},{"nodeType":121,"data":227,"content":228},{},[229],{"nodeType":87,"data":230,"content":231},{},[232],{"nodeType":82,"value":233,"marks":234,"data":235},"Si la valeur actuelle est inférieure, constater une dépréciation en débitant le compte 6816 et en créditant le compte de dépréciation correspondant (290 pour les immobilisations incorporelles ou 291 pour les immobilisations corporelles)",[],{},{"nodeType":95,"data":237,"content":238},{},[239],{"nodeType":82,"value":240,"marks":241,"data":242},"Quels sont les impacts fiscaux du compte 6816 ?",[],{},{"nodeType":87,"data":244,"content":245},{},[246],{"nodeType":82,"value":247,"marks":248,"data":249},"L'utilisation du compte 6816 a 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