[{"data":1,"prerenderedAt":27635},["ShallowReactive",2],{"tip-plan-comptable-compte-78725-amortissements-derogatoires":3,"plan-comptable-compte-78725-amortissements-derogatoires-similars":429},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-78725-amortissements-derogatoires",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":18,"environment":19,"publishedVersion":23,"revision":24,"contentType":25,"locale":29},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","1W2T1PG4fp7sQBh1TWZars","Entry","2025-05-27T14:04:09.411Z","2025-06-03T09:53:09.785Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",3,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":31,"title":31,"articleIntro":31,"author":32,"content":73,"slug":360,"faq_structured_data":361,"category":362},"78725 - Amortissements dérogatoires",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,102,109,116,171,178,185,192,246,253,260,267,320,327],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 78725 - Amortissements dérogatoires",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Compte de produits exceptionnels destiné à enregistrer les reprises sur amortissements dérogatoires.",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 78725 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 78725 est utilisé pour enregistrer les reprises sur amortissements dérogatoires qui constituent une catégorie de provisions réglementées. Ce compte permet de constater la réintégration dans le résultat comptable des amortissements dérogatoires précédemment constitués.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte s'inscrit dans la nomenclature suivante du PCG 2025 :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131,141,151,161],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Classe 7** : Comptes de produits",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Compte **78 : Reprises sur amortissements, dépréciations et provisions",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Compte 787 : Reprises sur dépréciations et provisions (à inscrire dans les produits exceptionnels)",[],{},{"nodeType":121,"data":152,"content":153},{},[154],{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"Compte 7872 : Reprises sur provisions réglementées (immobilisations)",[],{},{"nodeType":121,"data":162,"content":163},{},[164],{"nodeType":87,"data":165,"content":166},{},[167],{"nodeType":82,"value":168,"marks":169,"data":170},"Compte 78725 : Amortissements dérogatoires",[],{},{"nodeType":87,"data":172,"content":173},{},[174],{"nodeType":82,"value":175,"marks":176,"data":177},"Les amortissements dérogatoires correspondent à la différence entre les amortissements pratiqués selon des règles fiscales avantageuses et les amortissements économiquement justifiés. Bien que ne correspondant pas à l'objet normal d'un amortissement ou d'une dépréciation, ils sont comptabilisés au sein des provisions réglementées (compte 145).",[],{},{"nodeType":95,"data":179,"content":180},{},[181],{"nodeType":82,"value":182,"marks":183,"data":184},"Quand utiliser le compte 78725 ?",[],{},{"nodeType":87,"data":186,"content":187},{},[188],{"nodeType":82,"value":189,"marks":190,"data":191},"Le compte 78725 est utilisé dans les situations suivantes :",[],{},{"nodeType":193,"data":194,"content":195},"ordered-list",{},[196,206,216,226,236],{"nodeType":121,"data":197,"content":198},{},[199],{"nodeType":87,"data":200,"content":201},{},[202],{"nodeType":82,"value":203,"marks":204,"data":205},"Réintégration progressive : Lorsque les amortissements dérogatoires sont réintégrés dans le résultat comptable en fonction de la durée de vie des immobilisations concernées",[],{},{"nodeType":121,"data":207,"content":208},{},[209],{"nodeType":87,"data":210,"content":211},{},[212],{"nodeType":82,"value":213,"marks":214,"data":215},"Cession d'immobilisation : Lors de la cession d'une immobilisation ayant fait l'objet d'amortissements dérogatoires, pour reprendre l'intégralité de l'amortissement dérogatoire résiduel",[],{},{"nodeType":121,"data":217,"content":218},{},[219],{"nodeType":87,"data":220,"content":221},{},[222],{"nodeType":82,"value":223,"marks":224,"data":225},"Mise au rebut : Quand une immobilisation est mise au rebut et qu'il existe un amortissement dérogatoire résiduel à reprendre",[],{},{"nodeType":121,"data":227,"content":228},{},[229],{"nodeType":87,"data":230,"content":231},{},[232],{"nodeType":82,"value":233,"marks":234,"data":235},"Fin de l'avantage fiscal : Lorsque le texte fiscal particulier qui prescrivait ou autorisait la comptabilisation d'amortissements dérogatoires n'est plus applicable",[],{},{"nodeType":121,"data":237,"content":238},{},[239],{"nodeType":87,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"marks":244,"data":245},"Ajustement du plan d'amortissement : En cas de révision du plan d'amortissement économique nécessitant un ajustement des amortissements dérogatoires",[],{},{"nodeType":87,"data":247,"content":248},{},[249],{"nodeType":82,"value":250,"marks":251,"data":252},"Le compte 78725 est crédité par le débit du compte 145 \"Amortissements dérogatoires\" pour constater la diminution ou l'annulation de l'amortissement dérogatoire.",[],{},{"nodeType":95,"data":254,"content":255},{},[256],{"nodeType":82,"value":257,"marks":258,"data":259},"Quels sont les impacts fiscaux du compte 78725 ?",[],{},{"nodeType":87,"data":261,"content":262},{},[263],{"nodeType":82,"value":264,"marks":265,"data":266},"L'utilisation du compte 78725 a plusieurs implications fiscales importantes :",[],{},{"nodeType":193,"data":268,"content":269},{},[270,280,290,300,310],{"nodeType":121,"data":271,"content":272},{},[273],{"nodeType":87,"data":274,"content":275},{},[276],{"nodeType":82,"value":277,"marks":278,"data":279},"Neutralisation de l'avantage fiscal temporaire : La reprise des amortissements dérogatoires via le compte 78725 neutralise progressivement l'avantage fiscal initialement obtenu par la dotation aux amortissements dérogatoires (compte 68725). Cette reprise génère un produit comptable exceptionnel qui augmente le résultat fiscal de l'exercice.",[],{},{"nodeType":121,"data":281,"content":282},{},[283],{"nodeType":87,"data":284,"content":285},{},[286],{"nodeType":82,"value":287,"marks":288,"data":289},"Différence temporaire entre comptabilité et fiscalité : Les amortissements dérogatoires créent une différence temporaire entre le résultat comptable et le résultat fiscal. La reprise via le compte 78725 contribue à résorber cette différence sur la durée de vie de l'immobilisation.",[],{},{"nodeType":121,"data":291,"content":292},{},[293],{"nodeType":87,"data":294,"content":295},{},[296],{"nodeType":82,"value":297,"marks":298,"data":299},"Impact sur les indicateurs financiers : Les reprises d'amortissements dérogatoires améliorent le résultat exceptionnel et donc le résultat net de l'entreprise, ce qui peut influencer favorablement certains ratios financiers.",[],{},{"nodeType":121,"data":301,"content":302},{},[303],{"nodeType":87,"data":304,"content":305},{},[306],{"nodeType":82,"value":307,"marks":308,"data":309},"Gestion fiscale : La reprise des amortissements dérogatoires peut être utilisée comme un outil de gestion fiscale pour moduler le résultat imposable d'un exercice à l'autre, dans le respect des textes fiscaux.",[],{},{"nodeType":121,"data":311,"content":312},{},[313],{"nodeType":87,"data":314,"content":315},{},[316],{"nodeType":82,"value":317,"marks":318,"data":319},"Traitement en cas de cession : Lors de la cession d'une immobilisation ayant bénéficié d'amortissements dérogatoires, la reprise intégrale de ces amortissements via le compte 78725 impacte le résultat fiscal de l'exercice de cession.",[],{},{"nodeType":95,"data":321,"content":322},{},[323],{"nodeType":82,"value":324,"marks":325,"data":326},"3 points clés à retenir sur le compte 78725",[],{},{"nodeType":193,"data":328,"content":329},{},[330,340,350],{"nodeType":121,"data":331,"content":332},{},[333],{"nodeType":87,"data":334,"content":335},{},[336],{"nodeType":82,"value":337,"marks":338,"data":339},"Fonction comptable spécifique : Le compte 78725 sert exclusivement à constater les reprises sur amortissements dérogatoires, permettant de réintégrer dans le résultat comptable les avantages fiscaux temporaires précédemment accordés.",[],{},{"nodeType":121,"data":341,"content":342},{},[343],{"nodeType":87,"data":344,"content":345},{},[346],{"nodeType":82,"value":347,"marks":348,"data":349},"Mécanisme de régularisation : Il constitue le pendant du compte 68725 (dotations aux amortissements dérogatoires) et participe à la normalisation progressive du résultat fiscal par rapport au résultat comptable économique.",[],{},{"nodeType":121,"data":351,"content":352},{},[353],{"nodeType":87,"data":354,"content":355},{},[356],{"nodeType":82,"value":357,"marks":358,"data":359},"Produit exceptionnel : Les reprises d'amortissements dérogatoires sont considérées comme des produits exceptionnels qui améliorent le résultat de l'exercice sans générer de flux de trésorerie.",[],{},"compte-78725-amortissements-derogatoires",false,[363],{"metadata":364,"sys":367,"fields":379},{"tags":365,"concepts":366},[],[],{"space":368,"id":370,"type":16,"createdAt":371,"updatedAt":372,"environment":373,"publishedVersion":375,"revision":62,"contentType":376,"locale":29},{"sys":369},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":374},{"id":21,"type":12,"linkType":22},24,{"sys":377},{"type":12,"linkType":27,"id":378},"category",{"contentfulName":380,"modelCategoryName":381,"slug":382,"contentTypeSlug":383,"metaTitle":385,"metaDescription":386,"mainTitle":387,"subtitle":404,"heroImage":405,"ctaButton":427,"ctaLink":428},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[384],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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