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687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","Le compte 687 enregistre les dotations aux amortissements, dépréciations et provisions exceptionnelles diminuant le résultat imposable.",{"metadata":34,"sys":37,"fields":49},{"tags":35,"concepts":36},[],[],{"space":38,"id":40,"type":16,"createdAt":41,"updatedAt":41,"environment":42,"publishedVersion":44,"revision":45,"contentType":46,"locale":29},{"sys":39},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":43},{"id":21,"type":12,"linkType":22},5,1,{"sys":47},{"type":12,"linkType":27,"id":48},"author",{"name":50,"image":51,"position":73},"Nader 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?","text","heading-2",{"data":87,"content":88,"nodeType":93},{},[89],{"data":90,"marks":91,"value":92,"nodeType":84},{},[],"Le compte 687 est utilisé pour comptabiliser les dotations aux amortissements, dépréciations et provisions qui présentent un caractère exceptionnel, soit par leur nature non courante, soit par leur montant inhabituel.\nCe compte se subdivise en plusieurs sous-comptes spécifiques :","paragraph",{"data":95,"content":96,"nodeType":197},{},[97,112,125,145,158,171,184],{"data":98,"content":99,"nodeType":111},{},[100],{"data":101,"content":102,"nodeType":93},{},[103,107],{"data":104,"marks":105,"value":106,"nodeType":84},{},[],"Le compte ",{"data":108,"marks":109,"value":110,"nodeType":84},{},[],"6871 : Dotations aux amortissements exceptionnels des immobilisations","list-item",{"data":113,"content":114,"nodeType":111},{},[115],{"data":116,"content":117,"nodeType":93},{},[118,121],{"data":119,"marks":120,"value":106,"nodeType":84},{},[],{"data":122,"marks":123,"value":124,"nodeType":84},{},[],"6872 : Dotations aux provisions réglementées (immobilisations)",{"data":126,"content":127,"nodeType":111},{},[128],{"data":129,"content":130,"nodeType":93},{},[131,135,141],{"data":132,"marks":133,"value":134,"nodeType":84},{},[],"Le sous-compte ",{"data":136,"marks":137,"value":140,"nodeType":84},{},[138],{"type":139},"italic","68725",{"data":142,"marks":143,"value":144,"nodeType":84},{},[]," : Amortissements dérogatoires",{"data":146,"content":147,"nodeType":111},{},[148],{"data":149,"content":150,"nodeType":93},{},[151,154],{"data":152,"marks":153,"value":106,"nodeType":84},{},[],{"data":155,"marks":156,"value":157,"nodeType":84},{},[],"6873 : Dotations aux provisions réglementées (stocks)",{"data":159,"content":160,"nodeType":111},{},[161],{"data":162,"content":163,"nodeType":93},{},[164,167],{"data":165,"marks":166,"value":106,"nodeType":84},{},[],{"data":168,"marks":169,"value":170,"nodeType":84},{},[],"6874 : Dotations aux autres provisions réglementées",{"data":172,"content":173,"nodeType":111},{},[174],{"data":175,"content":176,"nodeType":93},{},[177,180],{"data":178,"marks":179,"value":106,"nodeType":84},{},[],{"data":181,"marks":182,"value":183,"nodeType":84},{},[],"6875 : Dotations aux provisions exceptionnelles",{"data":185,"content":186,"nodeType":111},{},[187],{"data":188,"content":189,"nodeType":93},{},[190,193],{"data":191,"marks":192,"value":106,"nodeType":84},{},[],{"data":194,"marks":195,"value":196,"nodeType":84},{},[],"6876 : Dotations pour dépréciations exceptionnelles\n","unordered-list",{"data":199,"content":200,"nodeType":93},{},[201,205,211,215,224],{"data":202,"marks":203,"value":204,"nodeType":84},{},[],"Le compte 687 a un ",{"data":206,"marks":207,"value":210,"nodeType":84},{},[208],{"type":209},"bold","sens débiteur",{"data":212,"marks":213,"value":214,"nodeType":84},{},[]," et sa contrepartie se trouve généralement dans les comptes d'immobilisations (",{"data":216,"content":218,"nodeType":223},{"uri":217},"/fr/fiches-pratiques/plan-comptable/classe-2-comptes-dimmobilisations",[219],{"data":220,"marks":221,"value":222,"nodeType":84},{},[],"classe 2","hyperlink",{"data":225,"marks":226,"value":227,"nodeType":84},{},[],") pour les amortissements et dépréciations, et dans les comptes de provisions pour risques et charges (classe 15).",{"data":229,"content":230,"nodeType":85},{},[231],{"data":232,"marks":233,"value":234,"nodeType":84},{},[],"Quand utiliser le compte 687 ?",{"data":236,"content":237,"nodeType":93},{},[238],{"data":239,"marks":240,"value":241,"nodeType":84},{},[],"Le compte 687 est utilisé dans les situations suivantes :",{"data":243,"content":244,"nodeType":197},{},[245,293,308],{"data":246,"content":247,"nodeType":111},{},[248,260],{"data":249,"content":250,"nodeType":93},{},[251,256],{"data":252,"marks":253,"value":255,"nodeType":84},{},[254],{"type":209},"Lors d'événements exceptionnels",{"data":257,"marks":258,"value":259,"nodeType":84},{},[]," affectant la valeur des actifs, comme :",{"data":261,"content":262,"nodeType":197},{},[263,273,283],{"data":264,"content":265,"nodeType":111},{},[266],{"data":267,"content":268,"nodeType":93},{},[269],{"data":270,"marks":271,"value":272,"nodeType":84},{},[],"Une catastrophe naturelle endommageant des immobilisations",{"data":274,"content":275,"nodeType":111},{},[276],{"data":277,"content":278,"nodeType":93},{},[279],{"data":280,"marks":281,"value":282,"nodeType":84},{},[],"Une évolution technologique rendant prématurément obsolète un équipement",{"data":284,"content":285,"nodeType":111},{},[286],{"data":287,"content":288,"nodeType":93},{},[289],{"data":290,"marks":291,"value":292,"nodeType":84},{},[],"Une décision de restructuration entraînant la mise au rebut d'actifs avant la fin de leur durée d'utilisation prévue",{"data":294,"content":295,"nodeType":111},{},[296],{"data":297,"content":298,"nodeType":93},{},[299,304],{"data":300,"marks":301,"value":303,"nodeType":84},{},[302],{"type":209},"Pour les amortissements dérogatoires",{"data":305,"marks":306,"value":307,"nodeType":84},{},[]," (compte 68725) qui permettent d'appliquer fiscalement un mode d'amortissement différent de l'amortissement comptable standard, généralement pour bénéficier d'avantages fiscaux. Par exemple, l'application d'un amortissement dégressif autorisé par l'administration fiscale.\n",{"data":309,"content":310,"nodeType":111},{},[311],{"data":312,"content":313,"nodeType":93},{},[314,319],{"data":315,"marks":316,"value":318,"nodeType":84},{},[317],{"type":209},"Pour les provisions liées à des risques ou charges exceptionnels",{"data":320,"marks":321,"value":322,"nodeType":84},{},[]," comme des litiges majeurs, des restructurations importantes ou des événements extraordinaires (pandémie, crise économique sévère).\n",{"data":324,"content":325,"nodeType":93},{},[326,330,338],{"data":327,"marks":328,"value":329,"nodeType":84},{},[],"Les dotations enregistrées au compte 687 sont à distinguer des dotations d'exploitation courantes (compte 681) et des dotations financières (",{"data":331,"content":333,"nodeType":223},{"uri":332},"/fr/fiches-pratiques/plan-comptable/compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[334],{"data":335,"marks":336,"value":337,"nodeType":84},{},[],"compte 686",{"data":339,"marks":340,"value":341,"nodeType":84},{},[],") par leur caractère inhabituel et non récurrent.",{"data":343,"content":344,"nodeType":85},{},[345],{"data":346,"marks":347,"value":348,"nodeType":84},{},[],"Quels sont les impacts fiscaux liés au compte 687 ?",{"data":350,"content":351,"nodeType":93},{},[352],{"data":353,"marks":354,"value":355,"nodeType":84},{},[],"Les dotations comptabilisées au compte 687 ont des implications fiscales significatives :",{"data":357,"content":358,"nodeType":197},{},[359,374,389,404],{"data":360,"content":361,"nodeType":111},{},[362],{"data":363,"content":364,"nodeType":93},{},[365,370],{"data":366,"marks":367,"value":369,"nodeType":84},{},[368],{"type":209},"Réduction du résultat imposable",{"data":371,"marks":372,"value":373,"nodeType":84},{},[]," : Ces dotations, lorsqu'elles sont fiscalement déductibles, diminuent l'assiette de l'impôt sur les sociétés, permettant ainsi de différer une partie de la charge fiscale.",{"data":375,"content":376,"nodeType":111},{},[377],{"data":378,"content":379,"nodeType":93},{},[380,385],{"data":381,"marks":382,"value":384,"nodeType":84},{},[383],{"type":209},"Amortissements dérogatoires",{"data":386,"marks":387,"value":388,"nodeType":84},{},[]," : Particulièrement avantageux sur le plan fiscal, ils permettent d'accélérer la déduction fiscale des investissements dans les premières années suivant leur acquisition, créant ainsi un avantage de trésorerie pour l'entreprise.",{"data":390,"content":391,"nodeType":111},{},[392],{"data":393,"content":394,"nodeType":93},{},[395,400],{"data":396,"marks":397,"value":399,"nodeType":84},{},[398],{"type":209},"Justification nécessaire",{"data":401,"marks":402,"value":403,"nodeType":84},{},[]," : Pour être fiscalement déductibles, ces dotations exceptionnelles doivent être justifiées et documentées. Le caractère exceptionnel doit être clairement établi pour éviter des redressements fiscaux.",{"data":405,"content":406,"nodeType":111},{},[407],{"data":408,"content":409,"nodeType":93},{},[410,415],{"data":411,"marks":412,"value":414,"nodeType":84},{},[413],{"type":209},"Suivi spécifique",{"data":416,"marks":417,"value":418,"nodeType":84},{},[]," : Les dotations aux amortissements dérogatoires nécessitent un suivi particulier puisqu'elles créent une différence entre le résultat comptable et le résultat fiscal.",{"data":420,"content":421,"nodeType":93},{},[422],{"data":423,"marks":424,"value":425,"nodeType":84},{},[],"Lors de la reprise ultérieure de ces dotations, le compte 787 \"Reprises sur dépréciations et provisions (à inscrire dans les produits exceptionnels)\" sera crédité, ce qui augmentera le résultat fiscal de l'exercice concerné.",{"data":427,"content":428,"nodeType":93},{},[429],{"data":430,"marks":431,"value":432,"nodeType":84},{},[],"","document","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",false,[437],{"metadata":438,"sys":441,"fields":453},{"tags":439,"concepts":440},[],[],{"space":442,"id":444,"type":16,"createdAt":445,"updatedAt":446,"environment":447,"publishedVersion":449,"revision":63,"contentType":450,"locale":29},{"sys":443},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":448},{"id":21,"type":12,"linkType":22},24,{"sys":451},{"type":12,"linkType":27,"id":452},"category",{"contentfulName":454,"modelCategoryName":455,"slug":456,"contentTypeSlug":457,"metaTitle":459,"metaDescription":460,"mainTitle":461,"subtitle":478,"heroImage":479,"ctaButton":501,"ctaLink":502},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[458],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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