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Il enregistre spécifiquement les dépenses liées à des biens et services qui sont:",[],{},{"nodeType":84,"data":92,"content":93},{},[94],{"nodeType":79,"value":95,"marks":96,"data":97},"- Consommés directement dans le cadre de l'activité de l'entreprise\n- Impossibles à stocker pour une utilisation ultérieure\n- Considérés comme des charges d'exploitation courantes",[],{},{"nodeType":84,"data":99,"content":100},{},[101,105,111],{"nodeType":79,"value":102,"marks":103,"data":104},"Ce compte fonctionne comme un ",[],{},{"nodeType":79,"value":106,"marks":107,"data":110},"compte de débit",[108],{"type":109},"bold",{},{"nodeType":79,"value":112,"marks":113,"data":114},". Son solde augmente lors des achats de fournitures non stockables et diminue en cas d'avoirs ou de corrections comptables.",[],{},{"nodeType":84,"data":116,"content":117},{},[118],{"nodeType":79,"value":119,"marks":120,"data":121},"Selon le PCG 2025, ce compte regroupe \"tous les achats non stockables, par exemple l'eau et l'énergie, ou non stockés par l'entité tels que ceux afférents à des fournitures qui ne passent pas par un compte de magasin\".",[],{},{"nodeType":75,"data":123,"content":124},{},[125],{"nodeType":79,"value":126,"marks":127,"data":128},"Quand utiliser le compte 6061 ?",[],{},{"nodeType":84,"data":130,"content":131},{},[132],{"nodeType":79,"value":133,"marks":134,"data":135},"Le compte 6061 doit être utilisé dans les situations suivantes:",[],{},{"nodeType":84,"data":137,"content":138},{},[139,144,149,153],{"nodeType":79,"value":140,"marks":141,"data":143},"1. ",[142],{"type":109},{},{"nodeType":79,"value":145,"marks":146,"data":148},"Facturation des énergies",[147],{"type":109},{},{"nodeType":79,"value":150,"marks":151,"data":152},":",[],{},{"nodeType":79,"value":154,"marks":155,"data":156},"\n- Électricité consommée pour l'éclairage et le fonctionnement des équipements\n- Gaz utilisé pour le chauffage ou la production\n- Carburants pour certains équipements fixes\n- Chauffage urbain ou climatisation centralisée",[],{},{"nodeType":84,"data":158,"content":159},{},[160,165,170,173],{"nodeType":79,"value":161,"marks":162,"data":164},"2. ",[163],{"type":109},{},{"nodeType":79,"value":166,"marks":167,"data":169},"Consommation d'eau",[168],{"type":109},{},{"nodeType":79,"value":150,"marks":171,"data":172},[],{},{"nodeType":79,"value":174,"marks":175,"data":176},"\n- Eau utilisée dans les processus de production\n- Eau sanitaire des locaux professionnels",[],{},{"nodeType":84,"data":178,"content":179},{},[180,185,190,193],{"nodeType":79,"value":181,"marks":182,"data":184},"3. 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