{"id":511,"date":"2026-10-16T11:06:51","date_gmt":"2026-10-16T11:06:51","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=511"},"modified":"2026-10-16T17:22:10","modified_gmt":"2026-10-16T15:22:10","slug":"lc-b280f3897aecb40a020e","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-d\/dettes-provisionnees.php","title":{"rendered":"Dettes provisionn\u00e9es : charges \u00e0 payer et distinction avec les provisions"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Dettes provisionn\u00e9es : charges \u00e0 payer et distinction avec les provisions<\/h1>\n<p><strong>L\u2019expression ancienne \u00ab dettes provisionn\u00e9es \u00bb d\u00e9signe souvent des charges \u00e0 payer dont l\u2019obligation existe mais dont certaines donn\u00e9es restent \u00e0 pr\u00e9ciser.<\/strong> Elle doit \u00eatre distingu\u00e9e d\u2019une <a href=\"\/vocabulaire\/vocabulaire-comptabilite-p\/provisions.php\">provision<\/a> pour risque ou charge incertaine.<\/p>\n<p>Une prestation re\u00e7ue avant cl\u00f4ture peut n\u00e9cessiter une facture non parvenue. L\u2019incertitude documentaire n\u2019implique pas automatiquement une provision au sens technique. Le degr\u00e9 de pr\u00e9cision de l\u2019obligation et les <strong>conditions de reconnaissance<\/strong> orientent le classement.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur dettes provisionn\u00e9es<\/strong><\/p>\n<ul>\n<li>Charge \u00e0 payer : Consommation de l\u2019exercice non encore factur\u00e9e ou r\u00e9gl\u00e9e.<\/li>\n<li>Provision : Obligation avec incertitude r\u00e9pondant \u00e0 des crit\u00e8res.<\/li>\n<\/ul>\n<\/blockquote>\n<div class=\"lc-lexicon-toc-container\"><nav class=\"lc-lexicon-toc\" aria-label=\"Sommaire de la page\"><details open><summary>Dans cette page<\/summary><ol><li><a href=\"#definition-et-fonctionnement\">D\u00e9finition et fonctionnement<\/a><\/li><li><a href=\"#les-reperes-a-distinguer\">Les rep\u00e8res \u00e0 distinguer<\/a><\/li><li><a href=\"#exemple-pratique\">Exemple pratique<\/a><\/li><li><a href=\"#points-de-controle\">Points de contr\u00f4le<\/a><\/li><li><a href=\"#mini-faq\">Mini FAQ<\/a><\/li><\/ol><\/details><\/nav><\/div>\n<h2 id=\"definition-et-fonctionnement\">D\u00e9finition et fonctionnement<\/h2>\n<p>Un produit \u00e0 recevoir constitue, \u00e0 l\u2019inverse, un droit ou un produit \u00e0 rattacher, pas une <a href=\"\/vocabulaire\/dette.php\">dette<\/a> \u00e0 payer. Les anciennes d\u00e9finitions qui rangent indistinctement produits \u00e0 recevoir et <a href=\"\/vocabulaire\/charges.php\">charges<\/a> \u00e0 payer parmi les dettes doivent \u00eatre corrig\u00e9es.<\/p>\n<p>Les travaux de cl\u00f4ture rapprochent les faits existant \u00e0 la date d\u2019arr\u00eat\u00e9, les pi\u00e8ces et les estimations. Une r\u00e9gularisation, une provision et une <a href=\"\/vocabulaire\/depreciation.php\">d\u00e9pr\u00e9ciation<\/a> ne r\u00e9pondent pas \u00e0 la m\u00eame situation. Leur justification doit pr\u00e9ciser la nature, la p\u00e9riode et les hypoth\u00e8ses, puis permettre le suivi du d\u00e9nouement.<\/p>\n<hr>\n<h2 id=\"les-reperes-a-distinguer\">Les rep\u00e8res \u00e0 distinguer<\/h2>\n<div class=\"lc-lexicon-table\">\n<table>\n<caption>Les rep\u00e8res \u00e0 distinguer<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">Rep\u00e8re<\/th>\n<th scope=\"col\">Lecture comptable<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">Charge \u00e0 payer<\/th>\n<td>Consommation de l\u2019exercice non encore factur\u00e9e ou r\u00e9gl\u00e9e<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Provision<\/th>\n<td>Obligation avec incertitude r\u00e9pondant \u00e0 des crit\u00e8res<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Produit \u00e0 recevoir<\/th>\n<td>Droit ou revenu \u00e0 rattacher<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Une maintenance de d\u00e9cembre est estim\u00e9e \u00e0 800 euros alors que la facture arrive en janvier. Le dossier examine une charge \u00e0 payer ou facture non parvenue selon le cas. Un litige dont le montant et l\u2019issue sont incertains appelle une autre analyse.<\/p>\n<blockquote><p>Une facture manquante, une provision et un produit \u00e0 recevoir ne sont pas trois noms interchangeables pour la m\u00eame situation.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Identifier la prestation d\u00e9j\u00e0 re\u00e7ue.<\/li>\n<li>\u00c9valuer le montant avec les pi\u00e8ces disponibles.<\/li>\n<li>Distinguer dette, provision et <a href=\"\/vocabulaire\/creances.php\">cr\u00e9ance<\/a>.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Le mot provisionn\u00e9 signifie-t-il toujours compte de provision ?<\/h3>\n<p>Non. Le vocabulaire pratique ancien peut \u00eatre impr\u00e9cis. L\u2019\u00e9criture doit suivre la nature r\u00e9elle de l\u2019obligation.<\/p>\n<h3>Un produit \u00e0 recevoir est-il une dette ?<\/h3>\n<p>Non. Il concerne un droit \u00e0 recevoir un revenu ou une somme, selon l\u2019op\u00e9ration, et non une obligation de paiement de l\u2019entit\u00e9.<\/p>\n<h3>Quel contr\u00f4le effectuer \u00e0 la cl\u00f4ture suivante ?<\/h3>\n<p>Le motif initial, le montant et le d\u00e9nouement doivent \u00eatre r\u00e9examin\u00e9s. Une estimation ne se reconduit pas sans analyse. Les factures, r\u00e8glements et informations nouvelles permettent de justifier une reprise, une correction ou le maintien du traitement.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Dettes provisionn\u00e9es : charges \u00e0 payer et distinction avec les provisions L\u2019expression ancienne \u00ab dettes provisionn\u00e9es \u00bb d\u00e9signe souvent des [&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-511","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/511","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=511"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/511\/revisions"}],"predecessor-version":[{"id":1060,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/511\/revisions\/1060"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=511"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}