{"id":577,"date":"2026-10-16T11:06:52","date_gmt":"2026-10-16T11:06:52","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=577"},"modified":"2026-10-16T17:22:11","modified_gmt":"2026-10-16T15:22:11","slug":"lc-8211c14d8ab3e9170ef4","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-p\/provision-reglementee.php","title":{"rendered":"Provision r\u00e9glement\u00e9e : dispositif particulier et diff\u00e9rence avec un risque"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Provision r\u00e9glement\u00e9e : dispositif particulier et diff\u00e9rence avec un risque<\/h1>\n<p><strong>Une provision r\u00e9glement\u00e9e correspond \u00e0 un m\u00e9canisme pr\u00e9vu par des dispositions particuli\u00e8res, souvent li\u00e9 \u00e0 la fiscalit\u00e9.<\/strong> Elle se distingue d\u2019une <a href=\"\/vocabulaire\/vocabulaire-comptabilite-p\/provisions.php\">provision<\/a> ordinaire fond\u00e9e sur une obligation incertaine envers un tiers.<\/p>\n<p>Son intitul\u00e9 peut pr\u00eater \u00e0 confusion : la pr\u00e9sence du mot provision n\u2019implique pas les m\u00eames crit\u00e8res qu\u2019un litige ou une remise en \u00e9tat. Les conditions de constitution, plafonds, dur\u00e9es et reprises doivent \u00eatre v\u00e9rifi\u00e9es pour le dispositif concern\u00e9.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur provision r\u00e9glement\u00e9e<\/strong><\/p>\n<ul>\n<li>Provision ordinaire : Obligation incertaine reconnue.<\/li>\n<li>Provision r\u00e9glement\u00e9e : Dispositif particulier.<\/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>L\u2019<a href=\"\/vocabulaire\/amortissement.php\">amortissement<\/a> d\u00e9rogatoire constitue un exemple de traitement particulier \u00e0 suivre s\u00e9par\u00e9ment de l\u2019amortissement \u00e9conomique. La rubrique ne doit pas servir \u00e0 cr\u00e9er librement une charge ou une r\u00e9serve de tr\u00e9sorerie. Les \u00e9critures doivent rester reli\u00e9es \u00e0 un calcul document\u00e9.<\/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\">Provision ordinaire<\/th>\n<td>Obligation incertaine reconnue<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Provision r\u00e9glement\u00e9e<\/th>\n<td>Dispositif particulier<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">R\u00e9serve<\/th>\n<td>Affectation de <a href=\"\/vocabulaire\/capitaux-propres.php\">capitaux propres<\/a> d\u2019une autre nature<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Un dispositif applicable conduit \u00e0 constater un \u00e9cart entre un montant \u00e9conomique et un montant fiscal admis. Le suivi distingue la constitution et les reprises ult\u00e9rieures. L\u2019exemple ne dispense pas de v\u00e9rifier que l\u2019entit\u00e9 et le bien sont \u00e9ligibles au m\u00e9canisme r\u00e9el.<\/p>\n<blockquote><p>Une provision r\u00e9glement\u00e9e et une provision pour litige portent un nom proche mais ne reposent pas sur la m\u00eame logique.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Identifier le dispositif exact.<\/li>\n<li>Contr\u00f4ler les conditions et le calcul.<\/li>\n<li>Suivre les reprises et \u00e9ch\u00e9ances.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Une provision r\u00e9glement\u00e9e est-elle automatiquement d\u00e9ductible ?<\/h3>\n<p>Le traitement fiscal d\u00e9pend du dispositif et de ses conditions. Le seul intitul\u00e9 du compte ne suffit pas.<\/p>\n<h3>Peut-elle \u00eatre cr\u00e9\u00e9e pour lisser le b\u00e9n\u00e9fice ?<\/h3>\n<p>Non. Sa constitution doit respecter les dispositions qui l\u2019autorisent et \u00eatre \u00e9tay\u00e9e par un dossier adapt\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>Provision r\u00e9glement\u00e9e : dispositif particulier et diff\u00e9rence avec un risque Une provision r\u00e9glement\u00e9e correspond \u00e0 un m\u00e9canisme pr\u00e9vu par 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-577","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/577","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=577"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/577\/revisions"}],"predecessor-version":[{"id":1122,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/577\/revisions\/1122"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=577"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}