{"id":509,"date":"2026-10-16T11:06:51","date_gmt":"2026-10-16T11:06:51","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=509"},"modified":"2026-10-16T17:22:10","modified_gmt":"2026-10-16T15:22:10","slug":"lc-3d5b319bcfa7b08d193f","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-d\/depot-et-cautionnement-verse-ou-recus.php","title":{"rendered":"D\u00e9p\u00f4ts et cautionnements vers\u00e9s ou re\u00e7us : deux points de vue"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>D\u00e9p\u00f4ts et cautionnements vers\u00e9s ou re\u00e7us : deux points de vue<\/h1>\n<p><strong>Un d\u00e9p\u00f4t ou cautionnement en num\u00e9raire correspond \u00e0 une somme remise en garantie, avec des conditions de restitution.<\/strong> Le traitement diff\u00e8re selon que l\u2019entit\u00e9 verse les fonds ou les re\u00e7oit.<\/p>\n<p>Le verseur suit g\u00e9n\u00e9ralement un <strong>droit \u00e0 restitution<\/strong> ; le b\u00e9n\u00e9ficiaire peut suivre une obligation de rendre la somme lorsque les conditions sont remplies. Une garantie donn\u00e9e par engagement sans versement effectif ne se <a href=\"\/vocabulaire\/vocabulaire-comptabilite-t\/traite.php\">traite<\/a> pas comme un d\u00e9p\u00f4t d\u2019argent d\u00e9j\u00e0 constitu\u00e9.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur d\u00e9p\u00f4ts et cautionnements vers\u00e9s ou re\u00e7us<\/strong><\/p>\n<ul>\n<li>Vers\u00e9 : Droit \u00e0 restitution \u00e0 analyser.<\/li>\n<li>Re\u00e7u : Obligation de restitution \u00e0 analyser.<\/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>Le contrat pr\u00e9cise l\u2019objet, la dur\u00e9e et les retenues \u00e9ventuelles. Le suivi rapproche le montant initial, les remboursements et les sommes conserv\u00e9es avec justification. Le d\u00e9p\u00f4t ne doit pas \u00eatre confondu avec un acompte qui s\u2019impute sur un prix.<\/p>\n<p>Le <a href=\"\/vocabulaire\/bilan.php\">bilan<\/a> distingue les ressources propres et les obligations envers les tiers. Le calendrier de remboursement d\u00e9crit un <a href=\"\/vocabulaire\/vocabulaire-comptabilite-t\/tableau-de-financement.php\">financement<\/a>, alors que le <a href=\"\/vocabulaire\/vocabulaire-comptabilite-d\/documents-comptable-de-synthese.php\">compte de r\u00e9sultat<\/a> d\u00e9crit des <a href=\"\/vocabulaire\/charges.php\">charges<\/a> et des produits. Le suivi doit relier les contrats, les mouvements et les soldes sans assimiler une ressource re\u00e7ue \u00e0 un b\u00e9n\u00e9fice.<\/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\">Vers\u00e9<\/th>\n<td>Droit \u00e0 restitution \u00e0 analyser<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Re\u00e7u<\/th>\n<td>Obligation de restitution \u00e0 analyser<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Acompte<\/th>\n<td>Somme imputable sur une op\u00e9ration distincte<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Un locataire verse 2 000 euros de d\u00e9p\u00f4t de garantie. Le paiement ne constitue pas automatiquement un loyer de 2 000 euros. Lors de la restitution, le droit est sold\u00e9 ; une retenue \u00e9ventuelle appelle une analyse de sa cause et de ses pi\u00e8ces.<\/p>\n<blockquote><p>Une somme re\u00e7ue avec obligation de restitution ne constitue pas automatiquement un produit acquis.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Lire les conditions contractuelles.<\/li>\n<li>Identifier le <strong>point de vue<\/strong> de l\u2019entit\u00e9.<\/li>\n<li>Justifier chaque retenue et remboursement.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Un cautionnement implique-t-il toujours un versement ?<\/h3>\n<p>Non. Une garantie personnelle ou bancaire peut reposer sur un engagement distinct. La pr\u00e9sence effective d\u2019un transfert de fonds doit \u00eatre v\u00e9rifi\u00e9e.<\/p>\n<h3>Un d\u00e9p\u00f4t est-il imm\u00e9diatement une charge ?<\/h3>\n<p>Pas lorsqu\u2019il repr\u00e9sente un droit \u00e0 restitution. Les retenues d\u00e9finitives \u00e9ventuelles doivent \u00eatre analys\u00e9es s\u00e9par\u00e9ment.<\/p>\n<h3>Pourquoi s\u00e9parer financement et r\u00e9sultat ?<\/h3>\n<p>Un apport ou un <a href=\"\/vocabulaire\/vocabulaire-comptabilite-e\/emprunts.php\">emprunt<\/a> peut augmenter les disponibilit\u00e9s sans cr\u00e9er de produit d\u2019exploitation. \u00c0 l\u2019inverse, certains frais et <a href=\"\/vocabulaire\/vocabulaire-comptabilite-i\/interet.php\">int\u00e9r\u00eats<\/a> affectent le r\u00e9sultat. La qualification de chaque composante \u00e9vite de commenter un encaissement global comme une performance.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>D\u00e9p\u00f4ts et cautionnements vers\u00e9s ou re\u00e7us : deux points de vue Un d\u00e9p\u00f4t ou cautionnement en num\u00e9raire correspond \u00e0 une [&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-509","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/509","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=509"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/509\/revisions"}],"predecessor-version":[{"id":1056,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/509\/revisions\/1056"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=509"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}