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Plus précisément, il appartient à la famille des comptes 78 \"Reprises sur amortissements, dépréciations et provisions\" qui enregistrent les opérations visant à réintégrer dans le résultat les montants précédemment déduits pour risques et charges.",[],{},{"nodeType":95,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"Quand utiliser le compte 78174 ?",[],{},{"nodeType":87,"data":159,"content":160},{},[161],{"nodeType":82,"value":162,"marks":163,"data":164},"Le compte 78174 est utilisé dans plusieurs circonstances précises :",[],{},{"nodeType":166,"data":167,"content":168},"ordered-list",{},[169,179,189,199],{"nodeType":114,"data":170,"content":171},{},[172],{"nodeType":87,"data":173,"content":174},{},[175],{"nodeType":82,"value":176,"marks":177,"data":178},"Lors de l'encaissement d'une créance dépréciée : Quand une créance client qui avait été dépréciée est finalement recouvrée, la dépréciation antérieurement constituée doit être reprise par le crédit du compte 78174.",[],{},{"nodeType":114,"data":180,"content":181},{},[182],{"nodeType":87,"data":183,"content":184},{},[185],{"nodeType":82,"value":186,"marks":187,"data":188},"En cas d'amélioration de la situation financière d'un débiteur : Si la solvabilité d'un client s'améliore et que le risque de non-paiement diminue, l'entreprise peut reprendre partiellement ou totalement la dépréciation constituée.",[],{},{"nodeType":114,"data":190,"content":191},{},[192],{"nodeType":87,"data":193,"content":194},{},[195],{"nodeType":82,"value":196,"marks":197,"data":198},"À la clôture de l'exercice comptable : Lors de l'inventaire annuel des créances, l'entreprise doit réévaluer les risques de non-recouvrement. Si ce risque a diminué, une reprise de dépréciation est comptabilisée.",[],{},{"nodeType":114,"data":200,"content":201},{},[202],{"nodeType":87,"data":203,"content":204},{},[205],{"nodeType":82,"value":206,"marks":207,"data":208},"Lors de l'abandon définitif d'une créance : Quand une créance est définitivement perdue et sortie du bilan, la dépréciation antérieurement constituée est reprise via ce compte.",[],{},{"nodeType":87,"data":210,"content":211},{},[212],{"nodeType":82,"value":213,"marks":214,"data":215},"L'écriture comptable type utilisant ce compte se présente comme suit :",[],{},{"nodeType":110,"data":217,"content":218},{},[219,229],{"nodeType":114,"data":220,"content":221},{},[222],{"nodeType":87,"data":223,"content":224},{},[225],{"nodeType":82,"value":226,"marks":227,"data":228},"Débit du compte de dépréciation concerné (491 \"Dépréciations des comptes de clients\" ou autre compte de dépréciation)",[],{},{"nodeType":114,"data":230,"content":231},{},[232],{"nodeType":87,"data":233,"content":234},{},[235],{"nodeType":82,"value":236,"marks":237,"data":238},"Crédit du compte 78174 \"Reprises sur dépréciations des créances\"",[],{},{"nodeType":95,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"marks":244,"data":245},"Quels sont les impacts fiscaux du compte 78174 ?",[],{},{"nodeType":87,"data":247,"content":248},{},[249],{"nodeType":82,"value":250,"marks":251,"data":252},"L'utilisation du compte 78174 a plusieurs impacts fiscaux importants :",[],{},{"nodeType":166,"data":254,"content":255},{},[256,266,276],{"nodeType":114,"data":257,"content":258},{},[259],{"nodeType":87,"data":260,"content":261},{},[262],{"nodeType":82,"value":263,"marks":264,"data":265},"Impact sur le résultat fiscal : Les reprises de dépréciations sur créances constituent des produits imposables qui augmentent le résultat fiscal de l'entreprise. Elles sont donc soumises à l'impôt sur les sociétés ou à l'impôt sur le revenu selon le régime fiscal de l'entreprise.",[],{},{"nodeType":114,"data":267,"content":268},{},[269],{"nodeType":87,"data":270,"content":271},{},[272],{"nodeType":82,"value":273,"marks":274,"data":275},"Neutralisation de l'effet fiscal initial : La reprise de dépréciation neutralise l'avantage fiscal obtenu lors de la constitution de la dépréciation. En effet, la dotation initiale avait généré une économie d'impôt qui se trouve compensée par l'imposition de la reprise.",[],{},{"nodeType":114,"data":277,"content":278},{},[279],{"nodeType":87,"data":280,"content":281},{},[282],{"nodeType":82,"value":283,"marks":284,"data":285},"Traitement en matière de TVA :",[],{},{"nodeType":110,"data":287,"content":288},{},[289,299],{"nodeType":114,"data":290,"content":291},{},[292],{"nodeType":87,"data":293,"content":294},{},[295],{"nodeType":82,"value":296,"marks":297,"data":298},"Si la TVA avait été reversée au Trésor Public lors de la constitution de la dépréciation (procédure de réduction de créance), la reprise de dépréciation n'a pas d'impact sur la TVA.",[],{},{"nodeType":114,"data":300,"content":301},{},[302],{"nodeType":87,"data":303,"content":304},{},[305],{"nodeType":82,"value":306,"marks":307,"data":308},"Si la TVA n'avait pas été reversée (attente d'un délai de 6 mois minimum), la reprise de dépréciation n'entraîne pas de régularisation de TVA.",[],{},{"nodeType":166,"data":310,"content":311},{},[312],{"nodeType":114,"data":313,"content":314},{},[315],{"nodeType":87,"data":316,"content":317},{},[318],{"nodeType":82,"value":319,"marks":320,"data":321},"Incidence sur les tableaux fiscaux : Les reprises de dépréciations figurent sur le tableau 2058-B de la liasse fiscale (régime réel normal) dans la catégorie des \"Réintégrations diverses\" si les dépréciations n'étaient pas déductibles fiscalement.",[],{},{"nodeType":95,"data":323,"content":324},{},[325],{"nodeType":82,"value":326,"marks":327,"data":328},"3 point clés à retenir sur le compte 78174",[],{},{"nodeType":166,"data":330,"content":331},{},[332,342,352],{"nodeType":114,"data":333,"content":334},{},[335],{"nodeType":87,"data":336,"content":337},{},[338],{"nodeType":82,"value":339,"marks":340,"data":341},"Mécanisme de correction : Le compte 78174 permet de corriger les dépréciations excessives ou devenues sans objet, reflétant ainsi la réalité économique des créances de l'entreprise.",[],{},{"nodeType":114,"data":343,"content":344},{},[345],{"nodeType":87,"data":346,"content":347},{},[348],{"nodeType":82,"value":349,"marks":350,"data":351},"Incidence positive sur le résultat : L'utilisation de ce compte génère un produit qui améliore le résultat comptable et fiscal de l'exercice, mais représente simplement la correction d'une charge antérieurement comptabilisée.",[],{},{"nodeType":114,"data":353,"content":354},{},[355],{"nodeType":87,"data":356,"content":357},{},[358],{"nodeType":82,"value":359,"marks":360,"data":361},"Suivi rigoureux nécessaire : Une gestion efficace des créances implique d'évaluer régulièrement leur recouvrabilité pour ajuster les dépréciations et comptabiliser les reprises au moment opportun.",[],{},"compte-78174-creances",false,[365],{"metadata":366,"sys":369,"fields":381},{"tags":367,"concepts":368},[],[],{"space":370,"id":372,"type":16,"createdAt":373,"updatedAt":374,"environment":375,"publishedVersion":377,"revision":62,"contentType":378,"locale":29},{"sys":371},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":376},{"id":21,"type":12,"linkType":22},24,{"sys":379},{"type":12,"linkType":27,"id":380},"category",{"contentfulName":382,"modelCategoryName":383,"slug":384,"contentTypeSlug":385,"metaTitle":387,"metaDescription":388,"mainTitle":389,"subtitle":406,"heroImage":407,"ctaButton":429,"ctaLink":430},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[386],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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