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Ces produits peuvent provenir de ventes de biens ou de prestations de services.\n\nCe compte permet de respecter le ",[],{},{"nodeType":79,"value":102,"marks":103,"data":105},"principe fondamental d'indépendance des exercices",[104],{"type":95},{},{"nodeType":79,"value":107,"marks":108,"data":109},", selon lequel les produits doivent être rattachés à l'exercice auquel ils se rapportent, indépendamment de leur date d'encaissement.\n\nLe compte 487 a un ",[],{},{"nodeType":79,"value":111,"marks":112,"data":114},"sens créditeur",[113],{"type":95},{},{"nodeType":79,"value":116,"marks":117,"data":118},", car il représente des produits enregistrés mais non encore réalisés économiquement pour l'exercice en cours. 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",[],{},{"nodeType":79,"value":134,"marks":135,"data":137},"Abonnements annuels",[136],{"type":95},{},{"nodeType":79,"value":139,"marks":140,"data":141},": Une entreprise qui vend des abonnements annuels en décembre mais dont la période de couverture s'étend sur l'année suivante utilise le compte 487 pour reporter la partie du produit correspondant aux mois de l'année suivante.\n\n2. ",[],{},{"nodeType":79,"value":143,"marks":144,"data":146},"Vente de biens avec livraison différée",[145],{"type":95},{},{"nodeType":79,"value":148,"marks":149,"data":150},": Lorsqu'une entreprise facture en avance des biens dont la livraison est prévue pour l'exercice suivant, la partie du produit correspondant à cette vente future est comptabilisée dans le compte 487.\n\n3. ",[],{},{"nodeType":79,"value":152,"marks":153,"data":155},"Prestations de services étalées sur plusieurs exercices",[154],{"type":95},{},{"nodeType":79,"value":157,"marks":158,"data":159},": Pour des contrats de service dont l'exécution s'étend sur plus d'un exercice comptable, la portion du produit facturé qui concerne les prestations à réaliser après la clôture de l'exercice en cours est inscrite au compte 487.\n\n4. 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