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Il sert à enregistrer les charges liées à la constatation d'une dépréciation sur les créances de l'entreprise.\n\nCe compte permet de comptabiliser la perte de valeur probable d'une créance lorsqu'il existe un risque de non-recouvrement partiel ou total. Il s'inscrit dans la classe 6 du Plan Comptable Général 2025, dédiée aux comptes de charges.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Le compte 68174 s'utilise en contrepartie des comptes de dépréciations de l'actif circulant, principalement :",[],{},{"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 491 - Dépréciations des comptes de clients",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Le compte 495 - Dépréciations des comptes du groupe et des associés",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Le compte 496 - Dépréciations des comptes de débiteurs divers",[],{},{"nodeType":95,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"Quand utiliser le compte 68174 ?",[],{},{"nodeType":87,"data":159,"content":160},{},[161],{"nodeType":82,"value":162,"marks":163,"data":164},"Le compte 68174 doit être utilisé dans les situations suivantes :",[],{},{"nodeType":117,"data":166,"content":167},{},[168,178,188],{"nodeType":121,"data":169,"content":170},{},[171],{"nodeType":87,"data":172,"content":173},{},[174],{"nodeType":82,"value":175,"marks":176,"data":177},"À la clôture de l'exercice comptable : lors de l'inventaire, l'entreprise évalue ses créances et constate les dépréciations nécessaires pour les créances douteuses ou litigieuses.",[],{},{"nodeType":121,"data":179,"content":180},{},[181],{"nodeType":87,"data":182,"content":183},{},[184],{"nodeType":82,"value":185,"marks":186,"data":187},"Lorsqu'un risque de non-recouvrement est identifié : si une créance présente un risque de non-paiement (client en difficulté financière, litige commercial, retard de paiement significatif), une dépréciation doit être comptabilisée.",[],{},{"nodeType":121,"data":189,"content":190},{},[191],{"nodeType":87,"data":192,"content":193},{},[194],{"nodeType":82,"value":195,"marks":196,"data":197},"Pour respecter le principe de prudence : conformément aux principes comptables, l'entreprise doit anticiper les pertes potentielles sur ses créances, même si elles ne sont pas encore définitives.",[],{},{"nodeType":87,"data":199,"content":200},{},[201],{"nodeType":82,"value":202,"marks":203,"data":204},"Le schéma d'écriture type est le suivant :",[],{},{"nodeType":117,"data":206,"content":207},{},[208,218],{"nodeType":121,"data":209,"content":210},{},[211],{"nodeType":87,"data":212,"content":213},{},[214],{"nodeType":82,"value":215,"marks":216,"data":217},"Débit du compte 68174 - Créances (charge)",[],{},{"nodeType":121,"data":219,"content":220},{},[221],{"nodeType":87,"data":222,"content":223},{},[224],{"nodeType":82,"value":225,"marks":226,"data":227},"Crédit du compte de dépréciation correspondant (491, 495 ou 496)",[],{},{"nodeType":95,"data":229,"content":230},{},[231],{"nodeType":82,"value":232,"marks":233,"data":234},"Quels sont les impacts fiscaux du compte 68174 ?",[],{},{"nodeType":87,"data":236,"content":237},{},[238],{"nodeType":82,"value":239,"marks":240,"data":241},"L'utilisation du compte 68174 a plusieurs implications fiscales importantes :",[],{},{"nodeType":117,"data":243,"content":244},{},[245,255],{"nodeType":121,"data":246,"content":247},{},[248],{"nodeType":87,"data":249,"content":250},{},[251],{"nodeType":82,"value":252,"marks":253,"data":254},"Déductibilité fiscale : Les dotations aux dépréciations des créances sont fiscalement déductibles du résultat imposable, à condition que la dépréciation soit justifiée et documentée. L'entreprise doit pouvoir démontrer le caractère probable de la perte (procédure collective du client, litige en cours, etc.).",[],{},{"nodeType":121,"data":256,"content":257},{},[258],{"nodeType":87,"data":259,"content":260},{},[261],{"nodeType":82,"value":262,"marks":263,"data":264},"Conditions de déductibilité : Pour être déductible, la dépréciation doit :",[],{},{"nodeType":117,"data":266,"content":267},{},[268,278,288,298],{"nodeType":121,"data":269,"content":270},{},[271],{"nodeType":87,"data":272,"content":273},{},[274],{"nodeType":82,"value":275,"marks":276,"data":277},"Être évaluée créance par créance (approche individualisée)",[],{},{"nodeType":121,"data":279,"content":280},{},[281],{"nodeType":87,"data":282,"content":283},{},[284],{"nodeType":82,"value":285,"marks":286,"data":287},"Correspondre à un risque précis et identifié",[],{},{"nodeType":121,"data":289,"content":290},{},[291],{"nodeType":87,"data":292,"content":293},{},[294],{"nodeType":82,"value":295,"marks":296,"data":297},"Être comptabilisée dans les comptes de l'exercice",[],{},{"nodeType":121,"data":299,"content":300},{},[301],{"nodeType":87,"data":302,"content":303},{},[304],{"nodeType":82,"value":305,"marks":306,"data":307},"Être mentionnée dans le relevé des provisions joint à la déclaration fiscale",[],{},{"nodeType":117,"data":309,"content":310},{},[311,321],{"nodeType":121,"data":312,"content":313},{},[314],{"nodeType":87,"data":315,"content":316},{},[317],{"nodeType":82,"value":318,"marks":319,"data":320},"Reprise obligatoire : Lorsque la créance devient définitivement irrécouvrable, la dépréciation doit être reprise (crédit du compte 7817) et la perte définitive est constatée en charge (débit du compte 654 - Pertes sur créances irrécouvrables).",[],{},{"nodeType":121,"data":322,"content":323},{},[324],{"nodeType":87,"data":325,"content":326},{},[327],{"nodeType":82,"value":328,"marks":329,"data":330},"Surveillance fiscale : Les dépréciations de créances font l'objet d'une attention particulière lors des contrôles fiscaux, notamment concernant leur justification et leur documentation.",[],{},{"nodeType":95,"data":332,"content":333},{},[334],{"nodeType":82,"value":335,"marks":336,"data":337},"3 point clés à retenir sur le compte 68174",[],{},{"nodeType":117,"data":339,"content":340},{},[341,351,361],{"nodeType":121,"data":342,"content":343},{},[344],{"nodeType":87,"data":345,"content":346},{},[347],{"nodeType":82,"value":348,"marks":349,"data":350},"Le compte 68174 permet d'enregistrer les pertes de valeur probables mais non définitives sur les créances, respectant ainsi le principe de prudence comptable.",[],{},{"nodeType":121,"data":352,"content":353},{},[354],{"nodeType":87,"data":355,"content":356},{},[357],{"nodeType":82,"value":358,"marks":359,"data":360},"Son utilisation nécessite une évaluation rigoureuse et documentée du risque de non-recouvrement pour chaque créance concernée.",[],{},{"nodeType":121,"data":362,"content":363},{},[364],{"nodeType":87,"data":365,"content":366},{},[367],{"nodeType":82,"value":368,"marks":369,"data":370},"La contrepartie de ce compte est toujours un compte de dépréciation (classe 49), qui vient diminuer la valeur des créances à l'actif du bilan sans les sortir du patrimoine de l'entreprise.",[],{},"compte-68174-creances",false,[374],{"metadata":375,"sys":378,"fields":390},{"tags":376,"concepts":377},[],[],{"space":379,"id":381,"type":16,"createdAt":382,"updatedAt":383,"environment":384,"publishedVersion":386,"revision":62,"contentType":387,"locale":29},{"sys":380},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":385},{"id":21,"type":12,"linkType":22},24,{"sys":388},{"type":12,"linkType":27,"id":389},"category",{"contentfulName":391,"modelCategoryName":392,"slug":393,"contentTypeSlug":394,"metaTitle":396,"metaDescription":397,"mainTitle":398,"subtitle":415,"heroImage":416,"ctaButton":438,"ctaLink":439},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[395],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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