{"id":535,"date":"2026-10-16T11:06:51","date_gmt":"2026-10-16T11:06:51","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=535"},"modified":"2026-10-16T17:22:11","modified_gmt":"2026-10-16T15:22:11","slug":"lc-923bb4ee5ff3724a9267","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-f\/frais-d-etablissement.php","title":{"rendered":"Frais d\u2019\u00e9tablissement : d\u00e9penses concern\u00e9es et traitement"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Frais d\u2019\u00e9tablissement : d\u00e9penses concern\u00e9es et traitement<\/h1>\n<p><strong>Les frais d\u2019\u00e9tablissement correspondent \u00e0 certaines d\u00e9penses li\u00e9es \u00e0 la constitution ou au d\u00e9veloppement de l\u2019entit\u00e9 dans les conditions pr\u00e9vues par le r\u00e9f\u00e9rentiel.<\/strong> Ils ne d\u00e9signent pas tous les frais engag\u00e9s au d\u00e9marrage.<\/p>\n<p>Les frais de constitution, de premier \u00e9tablissement ou certaines op\u00e9rations de capital doivent \u00eatre distingu\u00e9s. Leur traitement peut d\u00e9pendre de la cat\u00e9gorie et des options admises. Une d\u00e9pense commerciale ordinaire ne devient pas immobilisable du seul fait qu\u2019elle intervient la premi\u00e8re ann\u00e9e.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur frais d\u2019\u00e9tablissement<\/strong><\/p>\n<ul>\n<li>Constitution : Analyse des formalit\u00e9s concern\u00e9es.<\/li>\n<li>Premier \u00e9tablissement : Cat\u00e9gorie \u00e0 examiner selon les r\u00e8gles.<\/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>Lorsqu\u2019une inscription \u00e0 l\u2019<a href=\"\/vocabulaire\/vocabulaire-comptabilite-a\/actifs.php\">actif<\/a> est admise et retenue, les r\u00e8gles d\u2019<a href=\"\/vocabulaire\/amortissement.php\">amortissement<\/a> et les restrictions associ\u00e9es doivent \u00eatre examin\u00e9es. Une comptabilisation en <a href=\"\/vocabulaire\/charges.php\">charges<\/a> et une imputation sur une prime, lorsque celle-ci est permise, r\u00e9pondent \u00e0 d\u2019autres conditions.<\/p>\n<p>La lecture du patrimoine distingue la nature du bien, son <a href=\"\/vocabulaire\/vocabulaire-comptabilite-a\/acquisition.php\">co\u00fbt d\u2019entr\u00e9e<\/a> et sa valeur \u00e0 la cl\u00f4ture. Le <a href=\"\/vocabulaire\/bilan.php\">bilan<\/a> pr\u00e9sente des soldes ; le <a href=\"\/vocabulaire\/vocabulaire-comptabilite-p\/plan-d-amortissement.php\">plan d\u2019amortissement<\/a> explique une consommation dans le temps, tandis que la <a href=\"\/vocabulaire\/depreciation.php\">d\u00e9pr\u00e9ciation<\/a> r\u00e9pond \u00e0 une perte de valeur. Ces traitements ne doivent pas \u00eatre d\u00e9duits du seul paiement.<\/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\">Constitution<\/th>\n<td>Analyse des formalit\u00e9s concern\u00e9es<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Premier \u00e9tablissement<\/th>\n<td>Cat\u00e9gorie \u00e0 examiner selon les r\u00e8gles<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Mat\u00e9riel<\/th>\n<td>Actif distinct si les conditions sont r\u00e9unies<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Un dossier de cr\u00e9ation comprend des formalit\u00e9s, une publicit\u00e9 de lancement et du mat\u00e9riel. Le libell\u00e9 \u00ab frais de d\u00e9marrage \u00bb ne permet pas de traiter le total uniform\u00e9ment. Chaque composante doit \u00eatre analys\u00e9e avant de choisir charge, actif ou autre traitement admis.<\/p>\n<blockquote><p>Le d\u00e9but d\u2019activit\u00e9 ne constitue pas un crit\u00e8re suffisant pour immobiliser toutes les d\u00e9penses de lancement.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Ventiler les d\u00e9penses par nature.<\/li>\n<li>V\u00e9rifier les m\u00e9thodes admises.<\/li>\n<li>Suivre les amortissements et restrictions applicables.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Une campagne publicitaire initiale est-elle toujours immobilis\u00e9e ?<\/h3>\n<p>Non. Son traitement d\u00e9pend des dispositions applicables et de sa nature r\u00e9elle. Le caract\u00e8re initial ne suffit pas.<\/p>\n<h3>Les frais d\u2019acquisition de titres sont-ils des frais d\u2019\u00e9tablissement ?<\/h3>\n<p>Ils r\u00e9pondent \u00e0 une analyse propre li\u00e9e aux titres et \u00e0 l\u2019op\u00e9ration. Ils ne doivent pas \u00eatre assimil\u00e9s globalement \u00e0 cette cat\u00e9gorie.<\/p>\n<h3>Comment distinguer valeur comptable et argent disponible ?<\/h3>\n<p>Une valeur inscrite \u00e0 l\u2019actif ne constitue pas n\u00e9cessairement une liquidit\u00e9. Les stocks, cr\u00e9ances et immobilisations suivent des cycles diff\u00e9rents. L\u2019analyse de tr\u00e9sorerie compl\u00e8te donc la lecture patrimoniale sans remplacer l\u2019\u00e9valuation des biens.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Frais d\u2019\u00e9tablissement : d\u00e9penses concern\u00e9es et traitement Les frais d\u2019\u00e9tablissement correspondent \u00e0 certaines d\u00e9penses li\u00e9es \u00e0 la constitution ou au [&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-535","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/535","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=535"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/535\/revisions"}],"predecessor-version":[{"id":1092,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/535\/revisions\/1092"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=535"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}