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Il se positionne dans la subdivision 16 - Emprunts et dettes assimilées, qui regroupe l'ensemble des ressources financières externes à long et moyen terme de l'entreprise.",[],{},{"nodeType":87,"data":117,"content":118},{},[119],{"nodeType":82,"value":120,"marks":121,"data":122},"Le compte 165 - Dépôts et cautionnements reçus se distingue par sa nature spécifique :",[],{},{"nodeType":124,"data":125,"content":126},"unordered-list",{},[127,138,148],{"nodeType":128,"data":129,"content":130},"list-item",{},[131],{"nodeType":87,"data":132,"content":133},{},[134],{"nodeType":82,"value":135,"marks":136,"data":137},"Il s'agit de fonds qui ne sont pas mis à la libre disposition de l'entreprise",[],{},{"nodeType":128,"data":139,"content":140},{},[141],{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Ces sommes sont généralement remboursables à 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