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Il est crédité du montant des reprises sur amortissements, dépréciations et provisions par le débit des subdivisions des comptes d'amortissements, de dépréciations et des provisions concernés.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte s'inscrit dans une logique de classification des produits selon leur nature :",[],{},{"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},"781 : Reprises concernant les produits d'exploitation",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"786 : Reprises concernant les produits financiers",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"787 : Reprises concernant les produits exceptionnels",[],{},{"nodeType":87,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"Le compte 781 peut être subdivisé pour distinguer les différents types de reprises :",[],{},{"nodeType":117,"data":159,"content":160},{},[161,171,181,191],{"nodeType":121,"data":162,"content":163},{},[164],{"nodeType":87,"data":165,"content":166},{},[167],{"nodeType":82,"value":168,"marks":169,"data":170},"Reprises sur amortissements des immobilisations",[],{},{"nodeType":121,"data":172,"content":173},{},[174],{"nodeType":87,"data":175,"content":176},{},[177],{"nodeType":82,"value":178,"marks":179,"data":180},"Reprises sur dépréciations des immobilisations",[],{},{"nodeType":121,"data":182,"content":183},{},[184],{"nodeType":87,"data":185,"content":186},{},[187],{"nodeType":82,"value":188,"marks":189,"data":190},"Reprises sur dépréciations des actifs circulants",[],{},{"nodeType":121,"data":192,"content":193},{},[194],{"nodeType":87,"data":195,"content":196},{},[197],{"nodeType":82,"value":198,"marks":199,"data":200},"Reprises sur provisions d'exploitation",[],{},{"nodeType":95,"data":202,"content":203},{},[204],{"nodeType":82,"value":205,"marks":206,"data":207},"Quand utiliser le compte 781 ?",[],{},{"nodeType":87,"data":209,"content":210},{},[211],{"nodeType":82,"value":212,"marks":213,"data":214},"Le compte 781 est utilisé dans plusieurs situations spécifiques :",[],{},{"nodeType":216,"data":217,"content":218},"ordered-list",{},[219,229,239,249,259],{"nodeType":121,"data":220,"content":221},{},[222],{"nodeType":87,"data":223,"content":224},{},[225],{"nodeType":82,"value":226,"marks":227,"data":228},"Lors de l'annulation d'une dépréciation devenue sans objet : lorsqu'une dépréciation précédemment constituée n'a plus lieu d'être (par exemple, si la valeur d'un actif remonte), le compte de dépréciation est débité par le crédit du compte 781.",[],{},{"nodeType":121,"data":230,"content":231},{},[232],{"nodeType":87,"data":233,"content":234},{},[235],{"nodeType":82,"value":236,"marks":237,"data":238},"Lors de la diminution d'une provision : quand une provision existante peut être réduite car le risque ou la charge qu'elle couvrait a diminué, le montant de cette réduction est crédité au compte 781.",[],{},{"nodeType":121,"data":240,"content":241},{},[242],{"nodeType":87,"data":243,"content":244},{},[245],{"nodeType":82,"value":246,"marks":247,"data":248},"Lors de la réalisation du risque ou de la survenance de la charge : quand le risque ou la charge pour lequel une provision avait été constituée se concrétise, la provision est soldée par le crédit du compte 781. Parallèlement, la charge réelle est inscrite au compte correspondant de la classe 6.",[],{},{"nodeType":121,"data":250,"content":251},{},[252],{"nodeType":87,"data":253,"content":254},{},[255],{"nodeType":82,"value":256,"marks":257,"data":258},"À la date de cession d'une immobilisation : la dépréciation antérieurement constituée est soldée par le crédit du compte 781.",[],{},{"nodeType":121,"data":260,"content":261},{},[262],{"nodeType":87,"data":263,"content":264},{},[265],{"nodeType":82,"value":266,"marks":267,"data":268},"Lorsque la charge effective est inférieure à la dépréciation ou la provision : le compte 781 peut être utilisé pour enregistrer l'excédent de provision ou de dépréciation.",[],{},{"nodeType":95,"data":270,"content":271},{},[272],{"nodeType":82,"value":273,"marks":274,"data":275},"Quels sont les impacts fiscaux du compte 781 ?",[],{},{"nodeType":87,"data":277,"content":278},{},[279],{"nodeType":82,"value":280,"marks":281,"data":282},"L'utilisation du compte 781 comporte plusieurs implications fiscales importantes :",[],{},{"nodeType":216,"data":284,"content":285},{},[286,296,306],{"nodeType":121,"data":287,"content":288},{},[289],{"nodeType":87,"data":290,"content":291},{},[292],{"nodeType":82,"value":293,"marks":294,"data":295},"Imposition des reprises : Les sommes créditées au compte 781 constituent des produits imposables qui viennent augmenter le résultat fiscal de l'entreprise. Ces reprises sont intégrées au résultat courant avant impôt.",[],{},{"nodeType":121,"data":297,"content":298},{},[299],{"nodeType":87,"data":300,"content":301},{},[302],{"nodeType":82,"value":303,"marks":304,"data":305},"Neutralité fiscale temporaire : Le mécanisme des dotations et des reprises permet une neutralité fiscale temporaire. La dotation initiale (charge) réduit l'assiette imposable tandis que la reprise ultérieure (produit) l'augmente. Ce décalage temporel peut constituer un avantage de trésorerie.",[],{},{"nodeType":121,"data":307,"content":308},{},[309],{"nodeType":87,"data":310,"content":311},{},[312],{"nodeType":82,"value":313,"marks":314,"data":315},"Distinction des régimes fiscaux selon la nature des reprises :",[],{},{"nodeType":117,"data":317,"content":318},{},[319,329,339],{"nodeType":121,"data":320,"content":321},{},[322],{"nodeType":87,"data":323,"content":324},{},[325],{"nodeType":82,"value":326,"marks":327,"data":328},"Les reprises sur amortissements dérogatoires (comptabilisées au compte 7872 et non 781) ont un traitement fiscal particulier car elles correspondent à la réintégration dans le résultat d'avantages fiscaux antérieurs",[],{},{"nodeType":121,"data":330,"content":331},{},[332],{"nodeType":87,"data":333,"content":334},{},[335],{"nodeType":82,"value":336,"marks":337,"data":338},"Les reprises sur provisions pour risques et charges suivent généralement le régime fiscal des charges qu'elles étaient destinées à couvrir",[],{},{"nodeType":121,"data":340,"content":341},{},[342],{"nodeType":87,"data":343,"content":344},{},[345],{"nodeType":82,"value":346,"marks":347,"data":348},"Les reprises sur dépréciations d'actifs sont imposables dans les conditions de droit commun",[],{},{"nodeType":216,"data":350,"content":351},{},[352],{"nodeType":121,"data":353,"content":354},{},[355],{"nodeType":87,"data":356,"content":357},{},[358],{"nodeType":82,"value":359,"marks":360,"data":361},"Documentation et justification : L'entreprise doit être en mesure de justifier la réalité et le bien-fondé des reprises effectuées, notamment lors d'un contrôle fiscal.",[],{},{"nodeType":95,"data":363,"content":364},{},[365],{"nodeType":82,"value":366,"marks":367,"data":368},"3 point clés à retenir sur le compte 781",[],{},{"nodeType":216,"data":370,"content":371},{},[372,382,392],{"nodeType":121,"data":373,"content":374},{},[375],{"nodeType":87,"data":376,"content":377},{},[378],{"nodeType":82,"value":379,"marks":380,"data":381},"Le compte 781 enregistre exclusivement les reprises sur amortissements, dépréciations et provisions qui concernent l'exploitation courante, par opposition aux comptes 786 (financier) et 787 (exceptionnel).",[],{},{"nodeType":121,"data":383,"content":384},{},[385],{"nodeType":87,"data":386,"content":387},{},[388],{"nodeType":82,"value":389,"marks":390,"data":391},"Ce compte fonctionne en miroir des comptes de dotations 681, permettant ainsi de suivre le cycle de vie complet des amortissements, dépréciations et provisions d'exploitation.",[],{},{"nodeType":121,"data":393,"content":394},{},[395],{"nodeType":87,"data":396,"content":397},{},[398],{"nodeType":82,"value":399,"marks":400,"data":401},"La bonne utilisation du compte 781 est essentielle pour présenter fidèlement la performance économique de l'entreprise en distinguant les produits liés à l'exploitation courante des autres produits.",[],{},"compte-781-reprises-sur-amortissements-depreciations-et-provisions-a-inscrire-dans-les-produits-d-exploitation",false,[405],{"metadata":406,"sys":409,"fields":421},{"tags":407,"concepts":408},[],[],{"space":410,"id":412,"type":16,"createdAt":413,"updatedAt":414,"environment":415,"publishedVersion":417,"revision":62,"contentType":418,"locale":29},{"sys":411},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":416},{"id":21,"type":12,"linkType":22},24,{"sys":419},{"type":12,"linkType":27,"id":420},"category",{"contentfulName":422,"modelCategoryName":423,"slug":424,"contentTypeSlug":425,"metaTitle":427,"metaDescription":428,"mainTitle":429,"subtitle":446,"heroImage":447,"ctaButton":469,"ctaLink":470},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[426],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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