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Ce compte fait partie de la classe 6 (Charges) et plus précisément du compte 687 \"Dotations aux amortissements, aux dépréciations et aux provisions (à inscrire dans les charges exceptionnelles)\".",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Contrairement aux dotations aux amortissements d'exploitation classiques (compte 6811), le compte 6871 permet d'isoler les amortissements qui présentent un caractère exceptionnel et qui ne relèvent pas de l'exploitation courante de l'entreprise.",[],{},{"nodeType":87,"data":117,"content":118},{},[119],{"nodeType":82,"value":120,"marks":121,"data":122},"Le compte 6871 est utilisé dans les situations où l'entreprise doit constater une diminution de valeur exceptionnelle d'une immobilisation, comme par exemple :",[],{},{"nodeType":124,"data":125,"content":126},"unordered-list",{},[127,138,148],{"nodeType":128,"data":129,"content":130},"list-item",{},[131],{"nodeType":87,"data":132,"content":133},{},[134],{"nodeType":82,"value":135,"marks":136,"data":137},"Une modification soudaine et significative des conditions d'utilisation d'un actif",[],{},{"nodeType":128,"data":139,"content":140},{},[141],{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Une révision exceptionnelle de la durée d'utilisation d'un actif suite à un changement de circonstances",[],{},{"nodeType":128,"data":149,"content":150},{},[151],{"nodeType":87,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"Un amortissement accéléré d'un actif en raison d'une obsolescence technique imprévue",[],{},{"nodeType":95,"data":159,"content":160},{},[161],{"nodeType":82,"value":162,"marks":163,"data":164},"Quand utiliser le compte 6871 ?",[],{},{"nodeType":87,"data":166,"content":167},{},[168],{"nodeType":82,"value":169,"marks":170,"data":171},"Le compte 6871 est utilisé dans plusieurs situations spécifiques :",[],{},{"nodeType":173,"data":174,"content":175},"ordered-list",{},[176,186,196,206,216],{"nodeType":128,"data":177,"content":178},{},[179],{"nodeType":87,"data":180,"content":181},{},[182],{"nodeType":82,"value":183,"marks":184,"data":185},"Révision exceptionnelle du plan d'amortissement : Lorsqu'un événement imprévu modifie significativement la durée d'utilisation d'une immobilisation, nécessitant une révision du plan d'amortissement initial.",[],{},{"nodeType":128,"data":187,"content":188},{},[189],{"nodeType":87,"data":190,"content":191},{},[192],{"nodeType":82,"value":193,"marks":194,"data":195},"Modification des conditions d'utilisation : Quand les conditions d'utilisation d'un actif changent de façon importante et non prévisible, entraînant une réduction de sa durée d'utilité.",[],{},{"nodeType":128,"data":197,"content":198},{},[199],{"nodeType":87,"data":200,"content":201},{},[202],{"nodeType":82,"value":203,"marks":204,"data":205},"Obsolescence technique accélérée : Dans le cas où une immobilisation devient prématurément obsolète en raison d'évolutions technologiques rapides et non anticipées.",[],{},{"nodeType":128,"data":207,"content":208},{},[209],{"nodeType":87,"data":210,"content":211},{},[212],{"nodeType":82,"value":213,"marks":214,"data":215},"Dégradation exceptionnelle : Suite à un événement exceptionnel ayant entraîné une dégradation significative de l'actif, sans pour autant le rendre totalement inutilisable.",[],{},{"nodeType":128,"data":217,"content":218},{},[219],{"nodeType":87,"data":220,"content":221},{},[222],{"nodeType":82,"value":223,"marks":224,"data":225},"Restructuration d'activité : Dans le cadre d'une restructuration ou d'une réorganisation majeure de l'entreprise conduisant à une modification de l'utilisation prévue des immobilisations.",[],{},{"nodeType":87,"data":227,"content":228},{},[229],{"nodeType":82,"value":230,"marks":231,"data":232},"Contrairement au compte 6811 qui enregistre les amortissements courants prévus par le plan d'amortissement initial, le compte 6871 concerne uniquement les dotations aux amortissements qui présentent un caractère exceptionnel et qui ne relèvent pas de l'exploitation normale et courante de l'entreprise.",[],{},{"nodeType":95,"data":234,"content":235},{},[236],{"nodeType":82,"value":237,"marks":238,"data":239},"Quels sont les impacts fiscaux du compte 6871 ?",[],{},{"nodeType":87,"data":241,"content":242},{},[243],{"nodeType":82,"value":244,"marks":245,"data":246},"L'utilisation du compte 6871 pour enregistrer des dotations aux amortissements exceptionnels des immobilisations a plusieurs impacts fiscaux importants :",[],{},{"nodeType":173,"data":248,"content":249},{},[250,260,270,280,290],{"nodeType":128,"data":251,"content":252},{},[253],{"nodeType":87,"data":254,"content":255},{},[256],{"nodeType":82,"value":257,"marks":258,"data":259},"Déductibilité fiscale conditionnelle : Les amortissements exceptionnels ne sont généralement déductibles fiscalement que s'ils correspondent à une dépréciation réelle et justifiée de l'immobilisation. L'administration fiscale peut contester la déduction si elle estime que l'amortissement exceptionnel n'est pas justifié par des circonstances objectives.",[],{},{"nodeType":128,"data":261,"content":262},{},[263],{"nodeType":87,"data":264,"content":265},{},[266],{"nodeType":82,"value":267,"marks":268,"data":269},"Documentation nécessaire : L'entreprise doit être en mesure de justifier les circonstances exceptionnelles ayant conduit à l'enregistrement de ces amortissements, en conservant tous les documents et analyses techniques ou économiques qui ont motivé cette décision.",[],{},{"nodeType":128,"data":271,"content":272},{},[273],{"nodeType":87,"data":274,"content":275},{},[276],{"nodeType":82,"value":277,"marks":278,"data":279},"Distinction avec les amortissements dérogatoires : Il ne faut pas confondre les amortissements exceptionnels (compte 6871) avec les amortissements dérogatoires (compte 68725) qui correspondent à la différence entre l'amortissement fiscal autorisé et l'amortissement économique.",[],{},{"nodeType":128,"data":281,"content":282},{},[283],{"nodeType":87,"data":284,"content":285},{},[286],{"nodeType":82,"value":287,"marks":288,"data":289},"Impact sur le résultat exceptionnel : Ces dotations affectent le résultat exceptionnel et non le résultat d'exploitation, ce qui peut avoir des conséquences sur l'analyse de la performance opérationnelle de l'entreprise.",[],{},{"nodeType":128,"data":291,"content":292},{},[293],{"nodeType":87,"data":294,"content":295},{},[296],{"nodeType":82,"value":297,"marks":298,"data":299},"Attention particulière lors des contrôles fiscaux : Les amortissements exceptionnels font souvent l'objet d'une attention particulière lors des contrôles fiscaux, car ils peuvent être perçus comme un moyen d'optimiser artificiellement le résultat imposable.",[],{},{"nodeType":95,"data":301,"content":302},{},[303],{"nodeType":82,"value":304,"marks":305,"data":306},"3 point clés à retenir sur le compte 6871",[],{},{"nodeType":173,"data":308,"content":309},{},[310,320,330],{"nodeType":128,"data":311,"content":312},{},[313],{"nodeType":87,"data":314,"content":315},{},[316],{"nodeType":82,"value":317,"marks":318,"data":319},"Le compte 6871 sert à enregistrer uniquement les dotations aux amortissements de nature exceptionnelle, distinctes des amortissements d'exploitation courants comptabilisés au compte 6811.",[],{},{"nodeType":128,"data":321,"content":322},{},[323],{"nodeType":87,"data":324,"content":325},{},[326],{"nodeType":82,"value":327,"marks":328,"data":329},"Son utilisation doit être justifiée par des circonstances objectives et documentées pour être fiscalement déductible, comme une modification imprévue des conditions d'utilisation ou une obsolescence technique accélérée.",[],{},{"nodeType":128,"data":331,"content":332},{},[333],{"nodeType":87,"data":334,"content":335},{},[336],{"nodeType":82,"value":337,"marks":338,"data":339},"Ces dotations impactent le résultat exceptionnel et non le résultat d'exploitation, modifiant ainsi l'analyse de la performance opérationnelle de l'entreprise.",[],{},"compte-6871-dotations-aux-amortissements",false,[343],{"metadata":344,"sys":347,"fields":359},{"tags":345,"concepts":346},[],[],{"space":348,"id":350,"type":16,"createdAt":351,"updatedAt":352,"environment":353,"publishedVersion":355,"revision":62,"contentType":356,"locale":29},{"sys":349},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":354},{"id":21,"type":12,"linkType":22},24,{"sys":357},{"type":12,"linkType":27,"id":358},"category",{"contentfulName":360,"modelCategoryName":361,"slug":362,"contentTypeSlug":363,"metaTitle":365,"metaDescription":366,"mainTitle":367,"subtitle":384,"heroImage":385,"ctaButton":407,"ctaLink":408},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[364],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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