{"id":10876,"date":"2015-07-03T00:50:35","date_gmt":"2015-07-02T22:50:35","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=10876"},"modified":"2024-09-10T16:53:51","modified_gmt":"2024-09-10T14:53:51","slug":"depreciation-immobilisations","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/depreciation-immobilisations\/","title":{"rendered":"D\u00e9pr\u00e9ciation des immobilisations"},"content":{"rendered":"<p>L&rsquo;acquisition d\u2019immobilisations par une entreprise a pour but d\u2019am\u00e9liorer durablement le cycle d\u2019exploitation de l\u2019entreprise. La d\u00e9pr\u00e9ciation des immobilisations permet de constater la diminution de leur valeur. En effet, ces actifs, du fait de leur usure, ou de l\u2019obsolescence, perdent de leur valeur au fur et \u00e0 mesure du temps, d\u2019o\u00f9 la constatation chaque ann\u00e9e d\u2019une d\u00e9pr\u00e9ciation, qui se traduit par un amortissement \u00e9gal au prix d\u2019achat divis\u00e9 par le nombre d&rsquo;ann\u00e9es d\u2019utilisation.<\/p>\n<p class=\"p1\"><span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France, vous en dit plus.<\/span><\/p>\n<figure id=\"attachment_6463\" aria-describedby=\"caption-attachment-6463\" style=\"width: 198px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-6463\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/man-injustice-300x263.jpg\" alt=\"d\u00e9pr\u00e9ciation comptable\" width=\"198\" height=\"174\" \/><figcaption id=\"caption-attachment-6463\" class=\"wp-caption-text\">D\u00e9pr\u00e9ciation des immobilisations<\/figcaption><\/figure>\n<h2>Pourquoi d\u00e9pr\u00e9cier une immobilisation ?<\/h2>\n<p>Au cours de sa vie, \u00a0une immobilisation peut en effet perdre de la valeur plus rapidement que pr\u00e9vu. D\u00e9pr\u00e9cier une immobilisation permet d&rsquo;int\u00e9grer en comptabilit\u00e9 cette r\u00e9alit\u00e9.<\/p>\n<div class=\"encadre-style\">\u00ab La d\u00e9pr\u00e9ciation d\u2019un actif est donc la constatation que sa valeur actuelle est devenue inf\u00e9rieure \u00e0 sa valeur nette comptable. (Immobilisation Brute \u2013 Amortissement pratiqu\u00e9) \u00bb (PCG 322-1-4)<\/div>\n<p>C\u2019est pourquoi, \u00e0 chaque cl\u00f4ture, lorsqu\u2019il existe une perte de valeur notable, l\u2019entreprise peut effectuer une d\u00e9pr\u00e9ciation. Voir \u00e0 ce sujet notre article <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-test-de-depreciation-des-actifs\/\" target=\"_self\" rel=\"noopener\">Le test de d\u00e9pr\u00e9ciation des actifs<\/a>).<\/p>\n<h2>Quand faut-il comptabiliser une d\u00e9pr\u00e9ciation ?<\/h2>\n<p>Afin de d\u00e9finir la d\u00e9pr\u00e9ciation, l\u2019avis n\u00b02002-07 \u00a72.2.1 du CNC donne des pr\u00e9cisions sur les causes internes et externes qui peuvent amener \u00e0 comptabiliser une d\u00e9pr\u00e9ciation :<\/p>\n<h3><span style=\"text-decoration: underline;\">causes li\u00e9es au mat\u00e9riel lui-m\u00eame<\/span><\/h3>\n<ul>\n<li><span class=\"exergue\"><strong><img fetchpriority=\"high\" decoding=\"async\" class=\"alignright wp-image-6462 size-medium\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/up-down-203x300.jpg\" alt=\"d\u00e9pr\u00e9ciation comptable\" width=\"203\" height=\"300\" \/>l\u2019obsolescence <\/strong><\/span>non programm\u00e9e.<\/li>\n<li><span class=\"exergue\"><strong>la d\u00e9gradation physique<\/strong><\/span> non pr\u00e9vue.<\/li>\n<li><span class=\"exergue\"><strong>les changements importants dans le mode d\u2019utilisation <\/strong><\/span>ayant un effet n\u00e9gatif pour l\u2019actif.<\/li>\n<li><span class=\"exergue\"><strong>une insuffisance de performances <\/strong><\/span>par rapport aux pr\u00e9visions.<\/li>\n<\/ul>\n<h3><span style=\"text-decoration: underline;\">causes externes :<\/span><\/h3>\n<ul>\n<li><span class=\"exergue\"><strong>la<\/strong> <strong>valeur de march\u00e9,<\/strong><\/span><\/li>\n<li><span class=\"exergue\"><strong>les changements importants<\/strong> <\/span>dans l\u2019environnement technique, \u00e9conomique ou juridique ayant un effet n\u00e9gatif sur l\u2019entreprise,<\/li>\n<li><span class=\"exergue\"><strong>la variation du taux d\u2019int\u00e9r\u00eat<\/strong><\/span> si une augmentation du taux diminue la valeur actuelle.<\/li>\n<\/ul>\n<h2>Comment \u00e9valuer la d\u00e9pr\u00e9ciation \u00e0 comptabiliser ?<\/h2>\n<p><div class=\"encadre-style\">Lorsque l\u2019une des causes est v\u00e9rifi\u00e9e, l\u2019entreprise doit d\u00e9terminer la valeur actuelle de l\u2019actif. <strong><span class=\"exergue\">La valeur actuelle est la valeur la plus \u00e9lev\u00e9e entre la valeur d\u2019usage et la valeur v\u00e9nale.<\/span><\/div><\/strong><\/p>\n<h3><span style=\"text-decoration: underline;\">La valeur d\u2019usage<\/span><\/h3>\n<p>C&rsquo;est \u00ab\u00a0la valeur des avantages \u00e9conomiques futurs attendus de l\u2019utilisation\u00a0 de l\u2019actif et de sa sortie calcul\u00e9e \u00e0 partir des flux nets de tr\u00e9sorerie attendus.\u00a0\u00bb (PCG, art. 322-1.11).<strong><span class=\"exergue\"> C\u2019est la valeur d\u2019utilit\u00e9 du bien<\/span><\/strong>.<\/p>\n<h3><span style=\"text-decoration: underline;\">La valeur v\u00e9nale<\/span><\/h3>\n<p><strong><span class=\"exergue\">C&rsquo;est la valeur de march\u00e9 du bien.<\/span><\/strong> (\u00ab\u00a0le montant qui pourrait \u00eatre obtenu, \u00e0 la date de cl\u00f4ture, de la vente d\u2019un actif lors d\u2019une transaction conclue \u00e0 des conditions normales de march\u00e9, net des co\u00fbts de sortie.\u00a0\u00bb PCG, art. 322-1.10).<\/p>\n<p>\u00ab\u00a0Si la valeur actuelle d\u2019un actif immobilis\u00e9 devient inf\u00e9rieure \u00e0 sa valeur nette comptable, cette derni\u00e8re est ramen\u00e9e \u00e0 la valeur actuelle par le biais d\u2019une d\u00e9pr\u00e9ciation\u00a0\u00bb (PCG 322-5-3)<\/p>\n<div class=\"encadre-style\">D\u00e8s lors on effectue le test suivant\u00a0: si la valeur v\u00e9nale est inf\u00e9rieure \u00e0 la valeur nette comptable, on calcule la valeur d\u2019usage, afin de d\u00e9terminer la valeur actuelle, et de v\u00e9rifier si la valeur actuelle est inf\u00e9rieure \u00e0 la valeur nette comptable.<\/div>\n<p>Cependant, <span class=\"exergue\"><strong>il n\u2019est possible \u00a0de constater une d\u00e9pr\u00e9ciation que si cette derni\u00e8re est probable et ne rev\u00eat pas un caract\u00e8re irr\u00e9versible.<\/strong><\/span><\/p>\n<h2>Comment\u00a0comptabiliser une d\u00e9pr\u00e9ciation ?<\/h2>\n<h3><span style=\"text-decoration: underline;\">Enregistrer une d\u00e9pr\u00e9ciation comptable<\/span><\/h3>\n<p>Pour enregistrer une d\u00e9pr\u00e9ciation on passera l&rsquo;\u00e9criture comptable suivante \u00a0:<\/p>\n<p>Attention en cas de reprise de d\u00e9pr\u00e9ciation, <strong><span class=\"exergue\">la reprise ne peut jamais \u00eatre sup\u00e9rieure \u00e0 la diff\u00e9rence entre la VNC (valeur nette comptable) sans d\u00e9pr\u00e9ciation et l\u2019addition de la VNC et du montant de la reprise.<\/span><\/strong><\/p>\n<p>Il convient donc au moment d\u2019une d\u00e9pr\u00e9ciation d\u2019\u00e9laborer 2 plans d\u2019amortissements : l\u2019un en ne tenant pas compte de la d\u00e9pr\u00e9ciation, et l\u2019autre en tenant compte de la nouvelle valeur de l\u2019actif afin de conna\u00eetre la limite autoris\u00e9e de la d\u00e9pr\u00e9ciation.<\/p>\n<p>Il est permis de transf\u00e9rer en compte d\u2019amortissement une quote-part de la d\u00e9pr\u00e9ciation \u00e0 la cl\u00f4ture de chaque exercice, avec comme montant\u00a0du transfert : les dotations aux amortissements calcul\u00e9es sur la nouvelle base amortissable, moins les dotations aux amortissements qui auraient \u00e9t\u00e9 comptabilis\u00e9es en l\u2019absence de d\u00e9pr\u00e9ciation.<\/p>\n<h3><span style=\"text-decoration: underline;\">Enregistrer une reprise sur d\u00e9pr\u00e9ciation comptable<\/span><\/h3>\n<p>Ainsi, pour enregistrer une reprise sur d\u00e9pr\u00e9ciation on passera l&rsquo;\u00e9criture comptable suivante \u00a0:<\/p>\n<p class=\"p1\"><span class=\"s1\">Vous souhaitez en savoir plus sur les amortissements et la d\u00e9pr\u00e9ciation des immobilisations ? Retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/les-types-d-amortissements-28072014avallau1\/\"><span class=\"s2\">Les diff\u00e9rents types d\u2019amortissement possibles<\/span><\/a><\/li>\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/amortissement-des-immobilisations-les-questions-frequemment-posees\/\"><span class=\"s2\">Amortissement des immobilisations : les questions fr\u00e9quemment pos\u00e9es<\/span><\/a><\/li>\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/ecritures-dinventaire-en-comptabilite\/\"><span class=\"s2\">Techniques comptables : Les \u00e9critures d\u2019inventaire en comptabilit\u00e9<\/span><\/a><\/li>\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/comptabilisation-achats-petits-equipements-24112014avalkarboi1\/\"><span class=\"s2\">La comptabilisation des achats de petits \u00e9quipements<\/span><\/a><\/li>\n<li class=\"li1\"><span class=\"s2\">La valorisation et la comptabilisation des stocks<\/span><\/li>\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/provision-comptable\/\"><span class=\"s2\">La provision comptable<\/span><\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>L&rsquo;acquisition d\u2019immobilisations par une entreprise a pour but d\u2019am\u00e9liorer durablement le cycle d\u2019exploitation de l\u2019entreprise. La d\u00e9pr\u00e9ciation des immobilisations permet de constater la diminution de leur valeur. En effet, ces actifs, du fait de leur usure, ou de l\u2019obsolescence, perdent&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11155,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-10876","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La d\u00e9pr\u00e9ciation des immobilisations | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La d\u00e9pr\u00e9ciation des immobilisations permet d&#039;int\u00e9grer en comptabilit\u00e9 la perte de valeur des biens de l&#039;entreprise\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/depreciation-immobilisations\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La d\u00e9pr\u00e9ciation des immobilisations | Blog Valoxy - 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