{"id":522,"date":"2026-10-16T11:06:51","date_gmt":"2026-10-16T11:06:51","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=522"},"modified":"2026-10-16T17:22:10","modified_gmt":"2026-10-16T15:22:10","slug":"lc-bdd93f2662bd2a1bd2b4","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-e\/emballages-recuperables.php","title":{"rendered":"Emballages r\u00e9cup\u00e9rables : retour, r\u00e9utilisation et suivi"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Emballages r\u00e9cup\u00e9rables : retour, r\u00e9utilisation et suivi<\/h1>\n<p><strong>Les emballages r\u00e9cup\u00e9rables sont des contenants destin\u00e9s \u00e0 \u00eatre repris ou r\u00e9utilis\u00e9s selon l\u2019organisation commerciale.<\/strong> Leur suivi distingue les quantit\u00e9s, la propri\u00e9t\u00e9 et les conditions financi\u00e8res associ\u00e9es.<\/p>\n<p>Une consigne peut accompagner leur circulation, mais le retour pr\u00e9vu et la somme vers\u00e9e sont deux informations diff\u00e9rentes. Les contrats pr\u00e9cisent les d\u00e9lais, l\u2019\u00e9tat attendu et les cons\u00e9quences d\u2019une non-restitution. Les <a href=\"\/vocabulaire\/vocabulaire-comptabilite-s\/stocks.php\">stocks<\/a> physiques doivent \u00eatre rapproch\u00e9s des mouvements chez les clients.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur emballages r\u00e9cup\u00e9rables<\/strong><\/p>\n<ul>\n<li>Livraison : Sortie du contenant.<\/li>\n<li>Retour : Rentr\u00e9e \u00e0 contr\u00f4ler.<\/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 classement comptable d\u00e9pend de la dur\u00e9e, de l\u2019identification et de la nature des contenants. Certains peuvent relever d\u2019<a href=\"\/vocabulaire\/vocabulaire-comptabilite-i\/immobilisations.php\">immobilisations<\/a> ; d\u2019autres d\u2019un suivi en stocks. La seule possibilit\u00e9 de r\u00e9utilisation ne suffit pas \u00e0 trancher.<\/p>\n<p>Le <a href=\"\/vocabulaire\/vocabulaire-comptabilite-c\/cycle-d-exploitation.php\">cycle d\u2019exploitation<\/a> relie les achats, les stocks, les ventes et les r\u00e8glements. Les montants comptabilis\u00e9s et les flux de <a href=\"\/vocabulaire\/vocabulaire-comptabilite-b\/banque.php\">banque<\/a> peuvent se produire \u00e0 des dates diff\u00e9rentes. Le suivi des quantit\u00e9s, des <a href=\"\/vocabulaire\/creances.php\">cr\u00e9ances<\/a> et des <a href=\"\/vocabulaire\/dette.php\">dettes<\/a> aide \u00e0 expliquer le <a href=\"\/outils\/bfr\/\">besoin en fonds de roulement<\/a> plut\u00f4t qu\u2019\u00e0 lire chaque solde isol\u00e9ment.<\/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\">Livraison<\/th>\n<td>Sortie du contenant<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Retour<\/th>\n<td>Rentr\u00e9e \u00e0 contr\u00f4ler<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Non-restitution<\/th>\n<td>Situation \u00e0 traiter selon les conditions<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Quarante contenants sont remis \u00e0 des clients et trente reviennent pendant la p\u00e9riode. Dix restent \u00e0 expliquer par client et par date. Les \u00e9ventuelles consignes correspondantes doivent \u00eatre rapproch\u00e9es de ces quantit\u00e9s plut\u00f4t que suivies seulement en total financier.<\/p>\n<blockquote><p>Le suivi des emballages r\u00e9cup\u00e9rables exige un rapprochement physique et financier ; l\u2019un ne remplace pas l\u2019autre.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Identifier les d\u00e9tenteurs des contenants.<\/li>\n<li>Pointer retours et consignes.<\/li>\n<li>Distinguer biens propres et biens de tiers.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Un emballage r\u00e9cup\u00e9rable est-il toujours consign\u00e9 ?<\/h3>\n<p>Pas n\u00e9cessairement. Les modalit\u00e9s de circulation et de garantie d\u00e9pendent des relations contractuelles.<\/p>\n<h3>Un contenant absent \u00e0 la cl\u00f4ture est-il forc\u00e9ment perdu ?<\/h3>\n<p>Non. Il peut \u00eatre chez un client dans le cadre normal du cycle. Sa localisation et les conditions de retour doivent \u00eatre justifi\u00e9es.<\/p>\n<h3>Pourquoi le calendrier des r\u00e8glements compte-t-il ?<\/h3>\n<p>Un co\u00fbt ou un produit peut \u00eatre reconnu avant son paiement. Les d\u00e9lais clients et fournisseurs modifient le besoin de tr\u00e9sorerie sans changer automatiquement la <strong>nature de l\u2019op\u00e9ration<\/strong>. Les \u00e9ch\u00e9ances r\u00e9elles doivent \u00eatre rapproch\u00e9es des pr\u00e9visions.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Emballages r\u00e9cup\u00e9rables : retour, r\u00e9utilisation et suivi Les emballages r\u00e9cup\u00e9rables sont des contenants destin\u00e9s \u00e0 \u00eatre repris ou r\u00e9utilis\u00e9s selon [&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-522","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/522","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=522"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/522\/revisions"}],"predecessor-version":[{"id":1074,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/522\/revisions\/1074"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=522"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}