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Il est spécifiquement dédié à l'enregistrement des charges dont le montant peut être connu ou fixé d'avance avec une précision suffisante et que l'entreprise décide de répartir par fractions égales entre les différentes périodes comptables de l'exercice.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte s'inscrit dans le système comptable dit d'abonnement, qui permet de lisser des charges importantes sur l'ensemble de l'exercice plutôt que de les constater en totalité sur une seule période. 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