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Il peut être subdivisé selon l'origine du financement (État, région, département, etc.) pour faciliter le suivi des fonds.",[],{},{"nodeType":87,"data":119,"content":120},{},[121,124,129],{"nodeType":82,"value":105,"marks":122,"data":123},[],{},{"nodeType":82,"value":125,"marks":126,"data":128},"Compte 139 - Subventions d'investissement inscrites au compte de résultat",[127],{"type":112},{},{"nodeType":82,"value":130,"marks":131,"data":132}," : Enregistre la quote-part des subventions d'investissement virée progressivement au résultat au rythme de l'amortissement des biens financés.",[],{},{"nodeType":78,"data":134,"content":135},{},[136],{"nodeType":82,"value":137,"marks":138,"data":139},"Quand utiliser le compte 13 ?",[],{},{"nodeType":87,"data":141,"content":142},{},[143],{"nodeType":82,"value":144,"marks":145,"data":146},"Le compte 13 est utilisé dans les situations suivantes :",[],{},{"nodeType":87,"data":148,"content":149},{},[150,154,159],{"nodeType":82,"value":151,"marks":152,"data":153},"1. 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