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PCG ",{"nodeType":76,"data":77,"content":78},"document",{},[79,88,96,191,208,215,222,300,319,326,333,411,418],{"nodeType":80,"data":81,"content":82},"heading-2",{},[83],{"nodeType":84,"value":85,"marks":86,"data":87},"text","À quoi sert le compte 7817 en comptabilité ?",[],{},{"nodeType":89,"data":90,"content":91},"paragraph",{},[92],{"nodeType":84,"value":93,"marks":94,"data":95},"Le compte 7817 est utilisé pour comptabiliser l'annulation totale ou partielle des dépréciations antérieurement constituées sur les actifs circulants (hors valeurs mobilières de placement).\n\nCes actifs circulants comprennent notamment :",[],{},{"nodeType":97,"data":98,"content":99},"unordered-list",{},[100,124,145],{"nodeType":101,"data":102,"content":103},"list-item",{},[104],{"nodeType":89,"data":105,"content":106},{},[107,111,120],{"nodeType":84,"value":108,"marks":109,"data":110},"Les stocks et en-cours (",[],{},{"nodeType":112,"data":113,"content":115},"hyperlink",{"uri":114},"/fr/fiches-pratiques/plan-comptable/classe-15-provisions",[116],{"nodeType":84,"value":117,"marks":118,"data":119},"classe 3",[],{},{"nodeType":84,"value":121,"marks":122,"data":123},")",[],{},{"nodeType":101,"data":125,"content":126},{},[127],{"nodeType":89,"data":128,"content":129},{},[130,134,142],{"nodeType":84,"value":131,"marks":132,"data":133},"Les créances clients et comptes rattachés (",[],{},{"nodeType":112,"data":135,"content":137},{"uri":136},"/fr/fiches-pratiques/plan-comptable/compte-41-clients-et-comptes-rattaches",[138],{"nodeType":84,"value":139,"marks":140,"data":141},"compte 41",[],{},{"nodeType":84,"value":121,"marks":143,"data":144},[],{},{"nodeType":101,"data":146,"content":147},{},[148],{"nodeType":89,"data":149,"content":150},{},[151,155,163,167,175,179,187],{"nodeType":84,"value":152,"marks":153,"data":154},"Les autres créances d'exploitation (",[],{},{"nodeType":112,"data":156,"content":158},{"uri":157},"/fr/fiches-pratiques/plan-comptable/compte-40-fournisseurs-et-comptes-rattaches",[159],{"nodeType":84,"value":160,"marks":161,"data":162},"comptes 40",[],{},{"nodeType":84,"value":164,"marks":165,"data":166},", ",[],{},{"nodeType":112,"data":168,"content":170},{"uri":169},"/fr/fiches-pratiques/plan-comptable/compte-42-personnel-et-comptes-rattaches",[171],{"nodeType":84,"value":172,"marks":173,"data":174},"42",[],{},{"nodeType":84,"value":176,"marks":177,"data":178}," à ",[],{},{"nodeType":112,"data":180,"content":182},{"uri":181},"/fr/fiches-pratiques/plan-comptable/compte-47-comptes-transitoires-ou-d-attente",[183],{"nodeType":84,"value":184,"marks":185,"data":186},"47",[],{},{"nodeType":84,"value":188,"marks":189,"data":190},")\n",[],{},{"nodeType":89,"data":192,"content":193},{},[194,198,204],{"nodeType":84,"value":195,"marks":196,"data":197},"Le compte 7817 a un ",[],{},{"nodeType":84,"value":199,"marks":200,"data":203},"sens créditeur",[201],{"type":202},"bold",{},{"nodeType":84,"value":205,"marks":206,"data":207},", représentant un produit d'exploitation qui vient améliorer le résultat comptable. Sa contrepartie est le débit des comptes de dépréciations concernés (comptes 39, 49) qui avaient été initialement crédités lors de la constatation des dépréciations via le compte 6817.",[],{},{"nodeType":80,"data":209,"content":210},{},[211],{"nodeType":84,"value":212,"marks":213,"data":214},"Quand utiliser le compte 7817 ?",[],{},{"nodeType":89,"data":216,"content":217},{},[218],{"nodeType":84,"value":219,"marks":220,"data":221},"Le compte 7817 est utilisé dans les situations suivantes :\n",[],{},{"nodeType":97,"data":223,"content":224},{},[225,240,255,270,285],{"nodeType":101,"data":226,"content":227},{},[228],{"nodeType":89,"data":229,"content":230},{},[231,236],{"nodeType":84,"value":232,"marks":233,"data":235},"Amélioration de la valeur des stocks",[234],{"type":202},{},{"nodeType":84,"value":237,"marks":238,"data":239}," : Lorsque la valeur actuelle des stocks augmente après une dépréciation antérieure, par exemple suite à une remontée des prix du marché ou une amélioration de la demande pour les produits concernés.",[],{},{"nodeType":101,"data":241,"content":242},{},[243],{"nodeType":89,"data":244,"content":245},{},[246,251],{"nodeType":84,"value":247,"marks":248,"data":250},"Amélioration de la solvabilité des débiteurs",[249],{"type":202},{},{"nodeType":84,"value":252,"marks":253,"data":254}," : Quand la situation financière d'un client douteux s'améliore, rendant le recouvrement de la créance plus probable qu'au moment où la dépréciation avait été constituée.",[],{},{"nodeType":101,"data":256,"content":257},{},[258],{"nodeType":89,"data":259,"content":260},{},[261,266],{"nodeType":84,"value":262,"marks":263,"data":265},"Recouvrement inattendu de créances",[264],{"type":202},{},{"nodeType":84,"value":267,"marks":268,"data":269}," : Lorsqu'une créance précédemment dépréciée est finalement recouvrée, totalement ou partiellement.",[],{},{"nodeType":101,"data":271,"content":272},{},[273],{"nodeType":89,"data":274,"content":275},{},[276,281],{"nodeType":84,"value":277,"marks":278,"data":280},"Clôture d'exercice",[279],{"type":202},{},{"nodeType":84,"value":282,"marks":283,"data":284}," : Au moment de l'inventaire annuel, pour ajuster les dépréciations à la baisse si les risques ont diminué.",[],{},{"nodeType":101,"data":286,"content":287},{},[288],{"nodeType":89,"data":289,"content":290},{},[291,296],{"nodeType":84,"value":292,"marks":293,"data":295},"Cession d'actifs circulants dépréciés",[294],{"type":202},{},{"nodeType":84,"value":297,"marks":298,"data":299}," : Lors de la cession d'un actif circulant précédemment déprécié, la dépréciation antérieurement constituée est reprise via ce compte.\n",[],{},{"nodeType":89,"data":301,"content":302},{},[303,307,315],{"nodeType":84,"value":304,"marks":305,"data":306},"",[],{},{"nodeType":112,"data":308,"content":310},{"uri":309},"/fr/fiches-pratiques/plan-comptable/plan-comptable-general",[311],{"nodeType":84,"value":312,"marks":313,"data":314},"Le PCG 2025",[],{},{"nodeType":84,"value":316,"marks":317,"data":318}," précise que lorsque la dépréciation est devenue sans objet, en tout ou partie, ou se révèle exagérée, les comptes de dépréciation sont débités par le crédit du compte 7817.",[],{},{"nodeType":80,"data":320,"content":321},{},[322],{"nodeType":84,"value":323,"marks":324,"data":325},"Quels sont les impacts fiscaux du compte 7817 ?",[],{},{"nodeType":89,"data":327,"content":328},{},[329],{"nodeType":84,"value":330,"marks":331,"data":332},"Les reprises sur dépréciations des actifs circulants ont des implications fiscales significatives :\n",[],{},{"nodeType":97,"data":334,"content":335},{},[336,351,366,381,396],{"nodeType":101,"data":337,"content":338},{},[339],{"nodeType":89,"data":340,"content":341},{},[342,347],{"nodeType":84,"value":343,"marks":344,"data":346},"Impact sur le résultat fiscal",[345],{"type":202},{},{"nodeType":84,"value":348,"marks":349,"data":350}," : Les reprises de dépréciations augmentent le résultat comptable et, généralement, le résultat fiscal imposable de l'entreprise.",[],{},{"nodeType":101,"data":352,"content":353},{},[354],{"nodeType":89,"data":355,"content":356},{},[357,362],{"nodeType":84,"value":358,"marks":359,"data":361},"Symétrie fiscale",[360],{"type":202},{},{"nodeType":84,"value":363,"marks":364,"data":365}," : Le traitement fiscal des reprises suit généralement celui des dotations. Si la dotation initiale était fiscalement déductible, la reprise sera normalement imposable.",[],{},{"nodeType":101,"data":367,"content":368},{},[369],{"nodeType":89,"data":370,"content":371},{},[372,377],{"nodeType":84,"value":373,"marks":374,"data":376},"Documentation nécessaire",[375],{"type":202},{},{"nodeType":84,"value":378,"marks":379,"data":380}," : L'entreprise doit pouvoir justifier les reprises effectuées par une analyse documentée de l'amélioration de la situation (hausse des prix de marché, amélioration de la solvabilité du débiteur, etc.).",[],{},{"nodeType":101,"data":382,"content":383},{},[384],{"nodeType":89,"data":385,"content":386},{},[387,392],{"nodeType":84,"value":388,"marks":389,"data":391},"Distinction avec les abandons de créances",[390],{"type":202},{},{"nodeType":84,"value":393,"marks":394,"data":395}," : Une reprise de dépréciation ne doit pas être confondue avec un abandon de créance, qui suit un traitement fiscal différent.",[],{},{"nodeType":101,"data":397,"content":398},{},[399],{"nodeType":89,"data":400,"content":401},{},[402,407],{"nodeType":84,"value":403,"marks":404,"data":406},"Temporalité",[405],{"type":202},{},{"nodeType":84,"value":408,"marks":409,"data":410}," : Les reprises sont à rattacher à l'exercice au cours duquel l'amélioration de la valeur est constatée, conformément au principe d'indépendance des exercices.\n",[],{},{"nodeType":89,"data":412,"content":413},{},[414],{"nodeType":84,"value":415,"marks":416,"data":417},"Ces opérations doivent être suivies avec attention car elles constituent un élément important de la détermination du résultat fiscal.",[],{},{"nodeType":89,"data":419,"content":420},{},[421],{"nodeType":84,"value":304,"marks":422,"data":423},[],{},"compte-7817-reprise-sur-depreciation-des-actifs-circulants",false,[427],{"metadata":428,"sys":431,"fields":443},{"tags":429,"concepts":430},[],[],{"space":432,"id":434,"type":16,"createdAt":435,"updatedAt":436,"environment":437,"publishedVersion":439,"revision":64,"contentType":440,"locale":29},{"sys":433},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":438},{"id":21,"type":12,"linkType":22},24,{"sys":441},{"type":12,"linkType":27,"id":442},"category",{"contentfulName":444,"modelCategoryName":445,"slug":446,"contentTypeSlug":447,"metaTitle":449,"metaDescription":450,"mainTitle":451,"subtitle":468,"heroImage":469,"ctaButton":491,"ctaLink":492},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[448],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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