{"id":125,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=125"},"modified":"2026-10-16T21:53:49","modified_gmt":"2026-10-16T19:53:49","slug":"lc-092b950ff60b0b0566a2","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/cours\/cours-de-comptabilite-generale\/provision-immobilisations-non-amortissables.php","title":{"rendered":"Provision des immobilisations non amortissables (terrain,fond de commerce,titres)"},"content":{"rendered":"<h1>Provision des immobilisations non amortissables (terrain,fond de commerce,titres)<\/h1>\n<div id=\"section\"><input type=\"hidden\" id=\"user_connected_quotes\" value=\"0\"><\/p>\n<div id=\"blackBack\"><\/div>\n<div id=\"userBlockNotConnected\" style=\"display:none;\">\n<div id=\"users_only\">\n<div id=\"users_only_title\">Seuls nos <span id=\"underline\">membres premium<\/span> peuvent voir <span id=\"underline\">les liens, et les t&eacute;l&eacute;chargements !<\/span><\/div>\n<div id=\"users_only_title_2\">Devenez un membre premium pour <strong><span id=\"underline\">3 &euro; seulement<\/span><\/strong><\/div>\n<div class=\"users_only_price_fork\">Devenir Membre Premium <strong> &#8211; 3 &euro;<\/strong><\/div>\n<div id=\"account_link_connect\">\n<p>\t\t\t\t\t\t\t\t\t\t\t\tVous avez d&eacute;j&agrave; un compte, Identifiez-vous<\/p><\/div>\n<div id=\"close_account_box\">FERMER [X]<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div id=\"article\"><input type=\"hidden\" id=\"file_name\" value=\"378\" name=\"file_name\"\/><\/p>\n<p>Une provision pour d\u00e9pr\u00e9ciation est la constatation comptable de la diminution probable de la valeur d\u2019un \u00e9l\u00e9ment de l\u2019actif (actif immobilis\u00e9,actif circulant ou tr\u00e9sorerie-actif). La provision doit \u00eatre constat\u00e9e obligatoirement \u00e0 la fin de chaque exercice, selon le principe de prudence.<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p>Si la d\u00e9pr\u00e9ciation de la valeur est irr\u00e9versible (c\u2019est-\u00e0-dire une d\u00e9pr\u00e9ciation certaine de la valeur de l\u2019actif), elle doit faire l\u2019objet d\u2019une constatation d\u2019amortissement et non d\u2019une provision.<\/p>\n<p>Les provisions augmentent les charges de l\u2019exercice et r\u00e9duit donc le r\u00e9sultat de l\u2019exercice pour l\u2019entreprise.<\/p>\n<p><strong>D\u00e9pr\u00e9ciation des immobilisations non amortissables<\/strong><\/p>\n<p>La provision pour d\u00e9pr\u00e9ciation des immobilisations non amortissables correspond \u00e0 la d\u00e9pr\u00e9ciation que peuvent subir les immobilisations comme : les terrains, le fond de commerce, titres de portefeuille, oeuvres d\u2019art\u2026<\/p>\n<p><u>Comptabilisation de la provision pour d\u00e9pr\u00e9ciation : Terrains<\/u><\/p>\n<p>D\u00e9bit (par le montant de la d\u00e9pr\u00e9ciation) du compte 68162 &#8211; Immobilisations corporelles.<br \/>\nCr\u00e9dit (par le montant de la d\u00e9pr\u00e9ciation) du compte 2911 &#8211; Terrains (autres que terrains de gisement).<\/p>\n<p><u>Comptabilisation de la provision pour d\u00e9pr\u00e9ciation : Fond de commerce<\/u><\/p>\n<p>D\u00e9bit (par le montant de la d\u00e9pr\u00e9ciation) du compte 68161 &#8211; Immobilisations incorporelles.<br \/>\nCr\u00e9dit (par le montant de la d\u00e9pr\u00e9ciation) du compte 2907 &#8211; Fonds commercial.<\/p>\n<p><u>Comptabilisation de la provision pour d\u00e9pr\u00e9ciation : Titres de portefeuille<\/u><\/p>\n<p>D\u00e9bit (par le montant de la d\u00e9pr\u00e9ciation) du compte 6866 &#8211; Dotations aux provisions pour d\u00e9pr\u00e9ciation des \u00e9l\u00e9ments financiers.<br \/>\nCr\u00e9dit (par le montant de la d\u00e9pr\u00e9ciation) du compte 2961 &#8211; Titres de participation.<\/p>\n<p><u>Cas pratique 1<\/u><\/p>\n<p>L\u2019entreprise DREZ estime \u00e0 40000 UM la valeur de la d\u00e9pr\u00e9ciation de son fond de commerce suite \u00e0 des travaux d&rsquo;am\u00e9nagement de la ville.<\/p>\n<p><u>Cas pratique 2<\/u><\/p>\n<p>L\u2019entreprise DREZ a acquis 400 titres boursiers \u00e0 200 UM pour chaque titre. A la fin de la date du 31\/12 la valeur total des titres est de 72000 UM.<\/p>\n<p><u>Cas pratique 3<\/u><\/p>\n<p>Suite \u00e0 une crise \u00e9conomique l\u2019entreprise DREZ estime de 40% la baisse de la valeur de son terrain non b\u00e2ti. L\u2019entreprise veut provisionner cette d\u00e9pr\u00e9ciation.<\/p>\n<p>&nbsp;<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<div style=\"\n\n    display: none;\n\n    padding: 4px;\n\n    border: 1px #2e93c361 solid;\n\n    border-radius: 2px;\n\n    transition: all 0.3s cubic-bezier(.25,.8,.25,1);\n\n    \"><\/p>\n<div><a id=\"title_external_from_page\" href=\"\/comptabilite-modeles-excel\/\">Documents de comptabilit&eacute; (mod&egrave;les et tableurs Excel,xls,xlsx)<\/a><\/div>\n<div align=\"left\">\n<p id=\"p_to_hide\" style=\"margin-top: 6px;\n\n    margin-bottom: 6px;\">Documents, mod&egrave;les et tableurs Microsoft Excel et Libre Office. Calcul des heures de travail, &eacute;tat de rapprochement bancaire, compte de r&eacute;sultat, Mod&egrave;le facture avec TVA, remise et acompte&#8230; <\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Provision des immobilisations non amortissables (terrain,fond de commerce,titres) Seuls nos membres premium peuvent voir les liens, et les t&eacute;l&eacute;chargements ! [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-125","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/125","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=125"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/125\/revisions"}],"predecessor-version":[{"id":1993,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/125\/revisions\/1993"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=125"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}