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Il permet d'enregistrer les charges qui correspondent à des achats de biens et services dont la fourniture ou la prestation interviendra ultérieurement.",[],{},{"nodeType":84,"data":102,"content":103},{},[104],{"nodeType":79,"value":105,"marks":106,"data":107},"Selon le Plan Comptable Général 2025, ce compte fonctionne de deux manières principales :",[],{},{"nodeType":84,"data":109,"content":110},{},[111],{"nodeType":79,"value":112,"marks":113,"data":115},"Méthode par régularisation : Le compte est débité en fin d'exercice par le crédit des comptes de charges concernés, puis crédité à l'ouverture de l'exercice suivant par le débit de ces mêmes comptes.",[114],{"type":95},{},{"nodeType":84,"data":117,"content":118},{},[119],{"nodeType":79,"value":120,"marks":121,"data":123},"Méthode directe : Lors de l'enregistrement initial de la facture, la quote-part des charges se rapportant à un exercice ultérieur est directement affectée au compte 486.",[122],{"type":95},{},{"nodeType":84,"data":125,"content":126},{},[127],{"nodeType":79,"value":128,"marks":129,"data":130},"Les contreparties de ce compte sont généralement les comptes de charges dans lesquels la dépense a été initialement enregistrée (comptes de la classe 6).",[],{},{"nodeType":75,"data":132,"content":133},{},[134],{"nodeType":79,"value":135,"marks":136,"data":137},"Quand utiliser le compte 486 ?",[],{},{"nodeType":84,"data":139,"content":140},{},[141],{"nodeType":79,"value":142,"marks":143,"data":144},"Le compte 486 s'utilise dans plusieurs situations courantes :",[],{},{"nodeType":84,"data":146,"content":147},{},[148,153],{"nodeType":79,"value":149,"marks":150,"data":152},"1. 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