{"id":510,"date":"2026-10-16T11:06:51","date_gmt":"2026-10-16T11:06:51","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=510"},"modified":"2026-10-16T17:22:10","modified_gmt":"2026-10-16T15:22:10","slug":"lc-b338f48c88494a010665","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-d\/depots-et-cautionnements-verses.php","title":{"rendered":"D\u00e9p\u00f4ts et cautionnements vers\u00e9s : droit \u00e0 restitution et suivi"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>D\u00e9p\u00f4ts et cautionnements vers\u00e9s : droit \u00e0 restitution et suivi<\/h1>\n<p><strong>Les d\u00e9p\u00f4ts et cautionnements vers\u00e9s sont des sommes remises \u00e0 un tiers en garantie et dont la restitution d\u00e9pend de conditions convenues.<\/strong> Ils doivent \u00eatre distingu\u00e9s des <a href=\"\/vocabulaire\/charges.php\">charges<\/a> d\u00e9finitivement consomm\u00e9es.<\/p>\n<p>La convention ou le contrat justifie le droit suivi, son montant et sa dur\u00e9e. Un d\u00e9p\u00f4t li\u00e9 \u00e0 un bail, un march\u00e9 ou un autre contrat peut n\u00e9cessiter un suivi durable. La perspective de restitution ne dispense pas d\u2019examiner les risques de non-r\u00e9cup\u00e9ration.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur d\u00e9p\u00f4ts et cautionnements vers\u00e9s<\/strong><\/p>\n<ul>\n<li>Versement initial : Constitution du droit.<\/li>\n<li>Restitution : Encaissement et diminution du droit.<\/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 solde doit \u00eatre rapproch\u00e9 des contrats encore en cours. Un ancien d\u00e9p\u00f4t oubli\u00e9 dans les comptes peut correspondre \u00e0 une restitution non point\u00e9e, une retenue ou une <a href=\"\/vocabulaire\/creances.php\">cr\u00e9ance<\/a> \u00e0 examiner. Les fins de contrat constituent un moment de contr\u00f4le utile.<\/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 charges 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\">Versement initial<\/th>\n<td>Constitution du droit<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Restitution<\/th>\n<td>Encaissement et diminution du droit<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Retenue<\/th>\n<td>Analyse de la cause et du traitement<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Un d\u00e9p\u00f4t de 1 500 euros est vers\u00e9 au d\u00e9but d\u2019un contrat. \u00c0 son terme, 1 300 euros sont restitu\u00e9s et 200 euros retenus avec justification. Le remboursement et la retenue doivent expliquer la disparition du droit initial, chacun selon sa nature.<\/p>\n<blockquote><p>Le versement en garantie et la consommation d\u00e9finitive d\u2019une somme sont deux \u00e9v\u00e9nements diff\u00e9rents.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Conserver contrat et preuve de versement.<\/li>\n<li>Contr\u00f4ler les contrats termin\u00e9s.<\/li>\n<li>Documenter les retenues et risques.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Un d\u00e9p\u00f4t ancien doit-il rester sans contr\u00f4le ?<\/h3>\n<p>Non. Son existence et sa r\u00e9cup\u00e9rabilit\u00e9 doivent \u00eatre r\u00e9examin\u00e9es, en particulier apr\u00e8s la fin du contrat.<\/p>\n<h3>Le remboursement est-il un chiffre d\u2019affaires ?<\/h3>\n<p>Le remboursement du principal solde normalement le droit existant. Il ne repr\u00e9sente pas une nouvelle vente.<\/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 : droit \u00e0 restitution et suivi Les d\u00e9p\u00f4ts et cautionnements vers\u00e9s sont des sommes remises \u00e0 [&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-510","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/510","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=510"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/510\/revisions"}],"predecessor-version":[{"id":1058,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/510\/revisions\/1058"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=510"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}