{"id":563,"date":"2021-02-15T05:45:00","date_gmt":"2021-02-15T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/gros-travaux-a-provisionner\/"},"modified":"2021-04-07T03:00:12","modified_gmt":"2021-04-07T01:00:12","slug":"gros-travaux-a-provisionner","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/gros-travaux-a-provisionner\/","title":{"rendered":"Gros travaux : \u00e0 provisionner ?"},"content":{"rendered":"<p >Est-il possible de constituer (et d\u00e9duire) une provision pour faire face \u00e0 des d\u00e9penses de gros entretien en l\u2019absence de programmation d\u00e9taill\u00e9e des travaux \u00e0 r\u00e9aliser ? \u00c7a d\u00e9pend\u2026<\/p>\n<div>\n<h2> Provision pour gros travaux : des conditions imp\u00e9ratives ?<\/h2>\n<p>Pour faire face \u00e0 des d\u00e9penses de gros entretien ou de grandes r\u00e9visions qu\u2019exigent p\u00e9riodiquement certains mat\u00e9riels (le mat\u00e9riel naval ou ferroviaire, par exemple), les entreprises ont la possibilit\u00e9 de constituer, puis de d\u00e9duire, une provision.<\/p>\n<p>Comme souvent, la mise en \u0153uvre d\u2019une telle facult\u00e9 impose le respect de certaines conditions, et notamment :<\/p>\n<ul>\n<li>la justification d\u2019une programmation d\u00e9taill\u00e9e des travaux \u00e0 entreprendre, assortie d\u2019une estimation pr\u00e9cise de leur co\u00fbt ;<\/li>\n<li>la r\u00e9alisation des travaux programm\u00e9s dans un d\u00e9lai raisonnable.<\/li>\n<\/ul>\n<p>Notez qu\u2019en l\u2019absence de calendrier d\u00e9taill\u00e9 des travaux \u00e0 r\u00e9aliser, une provision pourra tout de m\u00eame \u00eatre constitu\u00e9e :<\/p>\n<ul>\n<li>si les travaux sont effectu\u00e9s dans un d\u00e9lai raisonnable ;<\/li>\n<li>et s\u2019il est \u00e9tabli, \u00e0 la cl\u00f4ture de l\u2019exercice, que l\u2019\u00e9tat de d\u00e9gradation ou d\u2019usure du bien rend les travaux n\u00e9cessaires ;<\/li>\n<li>et s\u2019il est possible d\u2019estimer les travaux avec une approximation suffisante.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">Source :<\/span> R\u00e9ponse minist\u00e9rielle Grau du 22 d\u00e9cembre 2020, Assembl\u00e9e nationale, n\u00b028370<\/p>\n<p><a title=\"Gros travaux : \u00e0 provisionner ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/gros-travaux-a-provisionner\" rel=\"nofollow noopener\" target=\"_blank\">Gros travaux : \u00e0 provisionner ?<\/a> \u00a9 Copyright WebLex &#8211; 2021<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/travaux.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Est-il possible de constituer (et d\u00e9duire) une provision pour faire face \u00e0 des d\u00e9penses de gros entretien en l\u2019absence de programmation d\u00e9taill\u00e9e des travaux \u00e0 r\u00e9aliser ? \u00c7a d\u00e9pend\u2026<\/p>\n","protected":false},"author":0,"featured_media":3701,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-563","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Gros travaux : \u00e0 provisionner ? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/gros-travaux-a-provisionner\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gros travaux : \u00e0 provisionner ? 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