{"id":213,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=213"},"modified":"2026-10-16T21:53:50","modified_gmt":"2026-10-16T19:53:50","slug":"lc-4e27316e20a5606558ae","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/definition-des-charges-calculees-comptabilite-analytique.php","title":{"rendered":"Quelle est la d\u00e9finition des charges calcul\u00e9es en comptabilit\u00e9 analytique ?"},"content":{"rendered":"<h1>Quelle est la d\u00e9finition des charges calcul\u00e9es en comptabilit\u00e9 analytique ?<\/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=\"436\" name=\"file_name\"\/><\/p>\n<p>Ce sont des charges dont le montant calcul\u00e9 est diff\u00e9rent de la comptabilit\u00e9 g\u00e9n\u00e9rale ils sont de trois types : les <strong>charges d&rsquo;usage<\/strong>, les <strong>charges \u00e9tal\u00e9es<\/strong>, les <strong>charges abonn\u00e9es<\/strong>.<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p><strong>Les charges d&rsquo;usage<\/strong><\/p>\n<p>La m\u00e9thode de calcul des amortissements dans la comptabilit\u00e9 g\u00e9n\u00e9rale (r\u00e8gles fiscales) est diff\u00e9rente de celle de la comptabilit\u00e9 analytique (r\u00e8gles techniques et \u00e9conomiques).<\/p>\n<p>On distingue : <u>valeur d&rsquo;usage<\/u> (c&rsquo;est le prix du march\u00e9 au lieu de la valeur d&rsquo;origine) et la <u>dur\u00e9e d&rsquo;usage<\/u> (c&rsquo;est la dur\u00e9e probable d&rsquo;utilisation au lieu de la valeur d&rsquo;origine).<\/p>\n<p><strong>Les charges \u00e9tal\u00e9es<\/strong><\/p>\n<p>Comme les charges d&rsquo;usage il y a une diff\u00e9rence dans calcul des provisions entre la comptabilit\u00e9 analytique et la comptabilit\u00e9 g\u00e9n\u00e9rale. Dans la comptabilit\u00e9 g\u00e9n\u00e9rale on prend en consid\u00e9ration des <u>crit\u00e8res juridiques<\/u> dans le calcul des provisions. Par contre dans la comptabilit\u00e9 analytique on prend en consid\u00e9ration <u>les risques et la d\u00e9pr\u00e9ciation r\u00e9elle<\/u>.<\/p>\n<p><strong>Les charges abonn\u00e9es<\/strong><\/p>\n<p>Les charges abonn\u00e9es sont des charges calcul\u00e9es sur <u>la base d&rsquo;une p\u00e9riode &nbsp;plus pr\u00e9cise\/courte et\/ou diff\u00e9rente<\/u> de la p\u00e9riode constat\u00e9e dans la comptabilit\u00e9 g\u00e9n\u00e9rale.<\/p>\n<p>Pour une facture de consommation d&rsquo;eau d&rsquo;une p\u00e9riode de 3 mois d&rsquo;un montant de 12000 \u20ac; dans la comptabilit\u00e9 g\u00e9n\u00e9rale on va comptabiliser la facture avec son montant total \u00e0 la date de facturation. Par contre dans la comptabilit\u00e9 analytique et pour la d\u00e9termination des charges du premier mois nous n&rsquo;allons consid\u00e9rer qu&rsquo;un montant de 3000 \u20ac (12000\/3).<br \/>\n&nbsp;<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Quelle est la d\u00e9finition des charges calcul\u00e9es en comptabilit\u00e9 analytique ? Seuls nos membres premium peuvent voir les liens, et [&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-213","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/213","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=213"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/213\/revisions"}],"predecessor-version":[{"id":2118,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/213\/revisions\/2118"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=213"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}