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provisions",[],{},{"nodeType":89,"data":90,"content":91},"paragraph",{},[92],{"nodeType":84,"value":93,"marks":94,"data":95},"Le compte 78 est utilisé pour enregistrer les reprises, c'est-à-dire les annulations totales ou partielles d'amortissements, de dépréciations et de provisions antérieurement comptabilisés en charges dans la classe 6 ou d'autres classes appropriées.\n\nIl se subdivise en trois principaux sous-comptes selon la nature des produits à constater :",[],{},{"nodeType":97,"data":98,"content":99},"unordered-list",{},[100,147,168],{"nodeType":101,"data":102,"content":103},"list-item",{},[104,111],{"nodeType":89,"data":105,"content":106},{},[107],{"nodeType":84,"value":108,"marks":109,"data":110},"Le compte 781 : Reprises sur amortissements, dépréciations et provisions (à inscrire dans les produits 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787",[],{},{"nodeType":84,"value":186,"marks":187,"data":188}," : Reprises sur dépréciations et provisions (à inscrire dans les produits exceptionnels)",[],{},{"nodeType":89,"data":190,"content":191},{},[192],{"nodeType":84,"value":193,"marks":194,"data":195},"Ces comptes sont crédités du montant des reprises par le débit des subdivisions correspondantes des comptes d'amortissements, de dépréciations et de provisions concernés.",[],{},{"nodeType":197,"data":198,"content":223},"embedded-entry-block",{"target":199},{"metadata":200,"sys":203,"fields":214},{"tags":201,"concepts":202},[],[],{"space":204,"id":206,"type":16,"createdAt":207,"updatedAt":207,"environment":208,"publishedVersion":210,"revision":46,"contentType":211,"locale":29},{"sys":205},{"type":12,"linkType":13,"id":14},"4NaOPs2Ts2j2eIfIFJ4SDJ","2025-06-05T09:01:03.046Z",{"sys":209},{"id":21,"type":12,"linkType":22},15,{"sys":212},{"type":12,"linkType":27,"id":213},"demoBanner",{"contentfulName":215,"backgroundColor":216,"variant":217,"title":218,"subtitle":219,"ctaText":220,"ctaLink":221,"steps":222},"PCG 2025","bg-pl-green-100","growth","Plan comptable général 2025","Télécharger les PCG 2025 en PDF (version 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",[],{},{"nodeType":97,"data":258,"content":259},{},[260,270],{"nodeType":101,"data":261,"content":262},{},[263],{"nodeType":89,"data":264,"content":265},{},[266],{"nodeType":84,"value":267,"marks":268,"data":269},"Reprise sur amortissements : lorsque la valeur d’un actif immobilisé a été surévaluée en dépréciation et qu’il faut corriger (par exemple, si une dépréciation n’est plus justifiée).",[],{},{"nodeType":101,"data":271,"content":272},{},[273],{"nodeType":89,"data":274,"content":275},{},[276],{"nodeType":84,"value":277,"marks":278,"data":279},"Reprise sur provisions : lorsqu’une provision (pour risques, litiges, créances douteuses…) n’a plus lieu d’être (exemple : le risque ne s’est pas réalisé).",[],{},{"nodeType":101,"data":281,"content":282},{},[283],{"nodeType":89,"data":284,"content":285},{},[286,291],{"nodeType":84,"value":287,"marks":288,"data":290},"Transferts de charges",[289],{"type":251},{},{"nodeType":84,"value":292,"marks":293,"data":294},"\nQuand des charges initialement comptabilisées sont transférées à un tiers, ou récupérées d’une autre manière (ex : refacturation de charges à un locataire, indemnités d’assurance reçues pour compenser une charge…).\n",[],{},{"nodeType":80,"data":296,"content":297},{},[298],{"nodeType":84,"value":299,"marks":300,"data":301},"Exemples d’utilisation du compte 78",[],{},{"nodeType":97,"data":303,"content":304},{},[305,320,335,350],{"nodeType":101,"data":306,"content":307},{},[308],{"nodeType":89,"data":309,"content":310},{},[311,316],{"nodeType":84,"value":312,"marks":313,"data":315},"Reprise d’une provision pour litige ",[314],{"type":251},{},{"nodeType":84,"value":317,"marks":318,"data":319},": un risque de litige avait été provisionné les années précédentes, mais le dossier est clos sans suite. La provision est reprise en produit au compte 7817.",[],{},{"nodeType":101,"data":321,"content":322},{},[323],{"nodeType":89,"data":324,"content":325},{},[326,331],{"nodeType":84,"value":327,"marks":328,"data":330},"Reprise de dépréciation sur stock",[329],{"type":251},{},{"nodeType":84,"value":332,"marks":333,"data":334}," : les stocks ont retrouvé de la valeur, la dépréciation pratiquée précédemment est reprise (7816).",[],{},{"nodeType":101,"data":336,"content":337},{},[338],{"nodeType":89,"data":339,"content":340},{},[341,346],{"nodeType":84,"value":342,"marks":343,"data":345},"Transfert de charges",[344],{"type":251},{},{"nodeType":84,"value":347,"marks":348,"data":349}," : une charge d’assurance a été payée par l’entreprise puis refacturée à un tiers (locataire, filiale…). Le montant refacturé est enregistré au compte 791.",[],{},{"nodeType":101,"data":351,"content":352},{},[353],{"nodeType":89,"data":354,"content":355},{},[356,361],{"nodeType":84,"value":357,"marks":358,"data":360},"Indemnisation d’une charge",[359],{"type":251},{},{"nodeType":84,"value":362,"marks":363,"data":364}," : une charge de réparation est prise en charge par l’assurance après sinistre. Le montant indemnisé est enregistré en transfert de charges (791).",[],{},{"nodeType":89,"data":366,"content":367},{},[368],{"nodeType":84,"value":131,"marks":369,"data":370},[],{},{"nodeType":80,"data":372,"content":373},{},[374],{"nodeType":84,"value":375,"marks":376,"data":377},"Quelles sont les implications fiscales du compte 78 ?",[],{},{"nodeType":89,"data":379,"content":380},{},[381],{"nodeType":84,"value":382,"marks":383,"data":384},"Les reprises sur amortissements, dépréciations et provisions ont un impact direct sur le résultat fiscal de l'entreprise :",[],{},{"nodeType":97,"data":386,"content":387},{},[388,407,426],{"nodeType":101,"data":389,"content":390},{},[391],{"nodeType":89,"data":392,"content":393},{},[394,398,403],{"nodeType":84,"value":395,"marks":396,"data":397},"Elles constituent des ",[],{},{"nodeType":84,"value":399,"marks":400,"data":402},"produits imposables",[401],{"type":251},{},{"nodeType":84,"value":404,"marks":405,"data":406}," qui augmentent le résultat fiscal",[],{},{"nodeType":101,"data":408,"content":409},{},[410],{"nodeType":89,"data":411,"content":412},{},[413,417,422],{"nodeType":84,"value":414,"marks":415,"data":416},"Elles démontrent une ",[],{},{"nodeType":84,"value":418,"marks":419,"data":421},"gestion efficace des risques",[420],{"type":251},{},{"nodeType":84,"value":423,"marks":424,"data":425}," lorsqu'elles concernent des provisions devenues sans objet",[],{},{"nodeType":101,"data":427,"content":428},{},[429],{"nodeType":89,"data":430,"content":431},{},[432,436,441],{"nodeType":84,"value":433,"marks":434,"data":435},"Elles permettent d'",[],{},{"nodeType":84,"value":437,"marks":438,"data":440},"ajuster la valeur des actifs",[439],{"type":251},{},{"nodeType":84,"value":442,"marks":443,"data":444}," pour refléter plus fidèlement la situation réelle de l'entreprise",[],{},{"nodeType":89,"data":446,"content":447},{},[448],{"nodeType":84,"value":449,"marks":450,"data":451},"Lors de la cession d'une immobilisation, la dépréciation antérieurement constituée est soldée par le crédit d'une subdivision appropriée du compte 78, ce qui peut générer un produit imposable.",[],{},"compte-78-reprises-sur-amortissements-depreciations-et-provisions",[454],{"metadata":455,"sys":458,"fields":470},{"tags":456,"concepts":457},[],[],{"space":459,"id":461,"type":16,"createdAt":462,"updatedAt":463,"environment":464,"publishedVersion":466,"revision":64,"contentType":467,"locale":29},{"sys":460},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":465},{"id":21,"type":12,"linkType":22},24,{"sys":468},{"type":12,"linkType":27,"id":469},"category",{"contentfulName":471,"modelCategoryName":472,"slug":473,"contentTypeSlug":474,"metaTitle":476,"metaDescription":477,"mainTitle":478,"subtitle":495,"heroImage":496,"ctaButton":518,"ctaLink":519},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[475],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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