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En fin d'exercice, selon les dispositions du Plan Comptable Général 2025, les montants enregistrés dans ce compte doivent être ",[],{},{"nodeType":84,"value":203,"marks":204,"data":206},"réimputés selon leur nature",[205],{"type":100},{},{"nodeType":84,"value":208,"marks":209,"data":210}," dans les produits d'exploitation, financiers ou exceptionnels appropriés.",[],{},{"nodeType":89,"data":212,"content":213},{},[214],{"nodeType":84,"value":150,"marks":215,"data":216},[],{},{"nodeType":80,"data":218,"content":219},{},[220],{"nodeType":84,"value":221,"marks":222,"data":223},"Quand utiliser le compte 772 ?",[],{},{"nodeType":89,"data":225,"content":226},{},[227,231,236,240,245],{"nodeType":84,"value":228,"marks":229,"data":230},"Le ",[],{},{"nodeType":84,"value":232,"marks":233,"data":235},"compte 772",[234],{"type":100},{},{"nodeType":84,"value":237,"marks":238,"data":239}," est utilisé pour ",[],{},{"nodeType":84,"value":241,"marks":242,"data":244},"constater des produits (revenus, 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