[{"data":1,"prerenderedAt":27622},["ShallowReactive",2],{"tip-plan-comptable-compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles":3,"plan-comptable-compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles-similars":416},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":18,"environment":19,"publishedVersion":23,"revision":24,"contentType":25,"locale":29},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","58ngbH7vUNn7Qa5QsyeiF7","Entry","2025-05-27T13:57:19.092Z","2025-06-03T09:52:38.433Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",3,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":31,"title":31,"articleIntro":31,"author":32,"content":73,"slug":347,"faq_structured_data":348,"category":349},"237 - Avances et acomptes versés sur immobilisations incorporelles",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,102,117,142,149,192,199,206,250,257,264,307,314],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 237 - Avances et acomptes versés sur immobilisations incorporelles",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Compte permettant d'enregistrer les avances et acomptes versés par l'entité à des tiers pour l'acquisition d'immobilisations incorporelles en cours de réalisation.",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 237 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105,109,113],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 237 sert à enregistrer les paiements anticipés effectués par une entreprise lors de l'acquisition d'immobilisations incorporelles non encore livrées ou finalisées.",[],{},{"nodeType":82,"value":110,"marks":111,"data":112},"\n\nCe compte fait partie de la catégorie des immobilisations en cours, avances et acomptes (compte 23) qui a pour objet de faire apparaître la valeur des immobilisations non terminées à la fin de chaque exercice.",[],{},{"nodeType":82,"value":114,"marks":115,"data":116},"\n\nLe compte 237 est spécifiquement utilisé pour :",[],{},{"nodeType":118,"data":119,"content":120},"unordered-list",{},[121,132],{"nodeType":122,"data":123,"content":124},"list-item",{},[125],{"nodeType":87,"data":126,"content":127},{},[128],{"nodeType":82,"value":129,"marks":130,"data":131},"Enregistrer les avances à la commande versées aux fournisseurs d'immobilisations incorporelles",[],{},{"nodeType":122,"data":133,"content":134},{},[135],{"nodeType":87,"data":136,"content":137},{},[138],{"nodeType":82,"value":139,"marks":140,"data":141},"Comptabiliser les acomptes représentant les règlements partiels effectués par l'entité au fur et à mesure de l'avancement des travaux",[],{},{"nodeType":87,"data":143,"content":144},{},[145],{"nodeType":82,"value":146,"marks":147,"data":148},"Les avances et acomptes concernent généralement des immobilisations incorporelles telles que :",[],{},{"nodeType":118,"data":150,"content":151},{},[152,162,172,182],{"nodeType":122,"data":153,"content":154},{},[155],{"nodeType":87,"data":156,"content":157},{},[158],{"nodeType":82,"value":159,"marks":160,"data":161},"Développement de logiciels ou solutions informatiques sur mesure",[],{},{"nodeType":122,"data":163,"content":164},{},[165],{"nodeType":87,"data":166,"content":167},{},[168],{"nodeType":82,"value":169,"marks":170,"data":171},"Acquisition de brevets en cours de finalisation",[],{},{"nodeType":122,"data":173,"content":174},{},[175],{"nodeType":87,"data":176,"content":177},{},[178],{"nodeType":82,"value":179,"marks":180,"data":181},"Création de marques ou autres droits de propriété intellectuelle",[],{},{"nodeType":122,"data":183,"content":184},{},[185],{"nodeType":87,"data":186,"content":187},{},[188],{"nodeType":82,"value":189,"marks":190,"data":191},"Développement de sites web ou applications",[],{},{"nodeType":95,"data":193,"content":194},{},[195],{"nodeType":82,"value":196,"marks":197,"data":198},"Quand utiliser le compte 237 ?",[],{},{"nodeType":87,"data":200,"content":201},{},[202],{"nodeType":82,"value":203,"marks":204,"data":205},"Le compte 237 est utilisé dans les situations suivantes :",[],{},{"nodeType":207,"data":208,"content":209},"ordered-list",{},[210,220,230,240],{"nodeType":122,"data":211,"content":212},{},[213],{"nodeType":87,"data":214,"content":215},{},[216],{"nodeType":82,"value":217,"marks":218,"data":219},"En fin d'exercice comptable\nEn cours d'exercice, les entités ont la faculté de comptabiliser tous les avances et acomptes dans le compte 4091 « Fournisseurs - Avances et acomptes versés sur commandes ». Cependant, en fin d'exercice, elles doivent virer au compte 237 les avances et acomptes concernant spécifiquement les commandes d'immobilisations incorporelles.",[],{},{"nodeType":122,"data":221,"content":222},{},[223],{"nodeType":87,"data":224,"content":225},{},[226],{"nodeType":82,"value":227,"marks":228,"data":229},"Lors de paiements anticipés\nLe compte 237 est débité lors du versement d'avances à la commande et d'acomptes représentant les règlements partiels effectués au fur et à mesure de l'avancement des travaux sur des immobilisations incorporelles.",[],{},{"nodeType":122,"data":231,"content":232},{},[233],{"nodeType":87,"data":234,"content":235},{},[236],{"nodeType":82,"value":237,"marks":238,"data":239},"Pour des travaux confiés à des tiers\nCe compte est particulièrement adapté pour les travaux de longue durée confiés à des prestataires externes plutôt que réalisés avec les moyens propres de l'entité.",[],{},{"nodeType":122,"data":241,"content":242},{},[243],{"nodeType":87,"data":244,"content":245},{},[246],{"nodeType":82,"value":247,"marks":248,"data":249},"Lors de la réception définitive\nLorsque l'immobilisation incorporelle est terminée et livrée, le solde du compte 237 est viré au compte d'immobilisation incorporelle définitif (compte 20) correspondant à la nature de l'immobilisation acquise.",[],{},{"nodeType":95,"data":251,"content":252},{},[253],{"nodeType":82,"value":254,"marks":255,"data":256},"Quels sont les impacts fiscaux du compte 237 ?",[],{},{"nodeType":87,"data":258,"content":259},{},[260],{"nodeType":82,"value":261,"marks":262,"data":263},"L'utilisation du compte 237 présente plusieurs implications fiscales importantes :",[],{},{"nodeType":207,"data":265,"content":266},{},[267,277,287,297],{"nodeType":122,"data":268,"content":269},{},[270],{"nodeType":87,"data":271,"content":272},{},[273],{"nodeType":82,"value":274,"marks":275,"data":276},"Traitement en immobilisation et non en charge\nLes sommes inscrites au compte 237 sont considérées comme des immobilisations en cours et non comme des charges d'exploitation. Elles ne viennent donc pas en déduction du résultat fiscal de l'exercice au cours duquel elles sont versées.",[],{},{"nodeType":122,"data":278,"content":279},{},[280],{"nodeType":87,"data":281,"content":282},{},[283],{"nodeType":82,"value":284,"marks":285,"data":286},"Absence d'amortissement\nLes avances et acomptes versés sur immobilisations incorporelles ne sont pas amortissables tant que l'immobilisation n'est pas mise en service. L'amortissement ne commencera qu'après le transfert du montant au compte d'immobilisation définitif (compte 20).",[],{},{"nodeType":122,"data":288,"content":289},{},[290],{"nodeType":87,"data":291,"content":292},{},[293],{"nodeType":82,"value":294,"marks":295,"data":296},"TVA déductible\nLa TVA sur les avances et acomptes versés pour l'acquisition d'immobilisations incorporelles est généralement déductible selon les règles habituelles de déduction de la TVA sur immobilisations, sous réserve que l'entreprise reçoive une facture d'acompte en bonne et due forme.",[],{},{"nodeType":122,"data":298,"content":299},{},[300],{"nodeType":87,"data":301,"content":302},{},[303],{"nodeType":82,"value":304,"marks":305,"data":306},"Suivi fiscal et documentation\nUne attention particulière doit être portée au suivi des avances et acomptes versés sur plusieurs exercices, avec conservation des justificatifs appropriés en cas de contrôle fiscal, notamment pour justifier la nature incorporelle des immobilisations en cours d'acquisition.",[],{},{"nodeType":95,"data":308,"content":309},{},[310],{"nodeType":82,"value":311,"marks":312,"data":313},"3 points clés à retenir sur le compte 237",[],{},{"nodeType":207,"data":315,"content":316},{},[317,327,337],{"nodeType":122,"data":318,"content":319},{},[320],{"nodeType":87,"data":321,"content":322},{},[323],{"nodeType":82,"value":324,"marks":325,"data":326},"Distinction comptable essentielle : Le compte 237 permet d'isoler les avances et acomptes versés spécifiquement pour des immobilisations incorporelles, à distinguer du compte 238 utilisé pour les immobilisations corporelles.",[],{},{"nodeType":122,"data":328,"content":329},{},[330],{"nodeType":87,"data":331,"content":332},{},[333],{"nodeType":82,"value":334,"marks":335,"data":336},"Traitement de fin d'exercice : Les montants initialement comptabilisés au compte 4091 doivent être virés au compte 237 en fin d'exercice pour les avances concernant des immobilisations incorporelles, assurant ainsi une présentation correcte au bilan.",[],{},{"nodeType":122,"data":338,"content":339},{},[340],{"nodeType":87,"data":341,"content":342},{},[343],{"nodeType":82,"value":344,"marks":345,"data":346},"Transfert au compte définitif : Lorsque l'immobilisation incorporelle est achevée, le montant correspondant est viré du compte 237 vers le compte 20 approprié, permettant ensuite l'amortissement selon les règles applicables.",[],{},"compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",false,[350],{"metadata":351,"sys":354,"fields":366},{"tags":352,"concepts":353},[],[],{"space":355,"id":357,"type":16,"createdAt":358,"updatedAt":359,"environment":360,"publishedVersion":362,"revision":62,"contentType":363,"locale":29},{"sys":356},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":361},{"id":21,"type":12,"linkType":22},24,{"sys":364},{"type":12,"linkType":27,"id":365},"category",{"contentfulName":367,"modelCategoryName":368,"slug":369,"contentTypeSlug":370,"metaTitle":372,"metaDescription":373,"mainTitle":374,"subtitle":391,"heroImage":392,"ctaButton":414,"ctaLink":415},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[371],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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