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Il sert à enregistrer les achats de matières et fournitures diverses qui ne peuvent pas être classés dans les autres sous-comptes plus spécifiques du compte 606, notamment :",[],{},{"nodeType":110,"data":111,"content":112},"unordered-list",{},[113,124,134],{"nodeType":114,"data":115,"content":116},"list-item",{},[117],{"nodeType":87,"data":118,"content":119},{},[120],{"nodeType":82,"value":121,"marks":122,"data":123},"Le compte 6061 - Fournitures non stockables (eau, énergie, etc.)",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":87,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"Le compte 6063 - Fournitures d'entretien et de petit équipement",[],{},{"nodeType":114,"data":135,"content":136},{},[137],{"nodeType":87,"data":138,"content":139},{},[140],{"nodeType":82,"value":141,"marks":142,"data":143},"Le compte 6064 - Fournitures administratives",[],{},{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Le compte 6068 permet ainsi de comptabiliser les achats de matières et fournitures qui ne correspondent pas aux catégories prédéfinies mais qui sont néanmoins nécessaires à l'activité courante de l'entreprise. Ces achats concernent des biens qui ne sont pas stockés par l'entité ou qui ne passent pas par un compte de magasin.",[],{},{"nodeType":95,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"Quand utiliser le compte 6068 ?",[],{},{"nodeType":87,"data":159,"content":160},{},[161],{"nodeType":82,"value":162,"marks":163,"data":164},"Le compte 6068 doit être utilisé dans les situations suivantes :",[],{},{"nodeType":110,"data":166,"content":167},{},[168,178,188,198],{"nodeType":114,"data":169,"content":170},{},[171],{"nodeType":87,"data":172,"content":173},{},[174],{"nodeType":82,"value":175,"marks":176,"data":177},"Lorsque l'entreprise achète des matières ou fournitures qui ne sont pas destinées à être stockées",[],{},{"nodeType":114,"data":179,"content":180},{},[181],{"nodeType":87,"data":182,"content":183},{},[184],{"nodeType":82,"value":185,"marks":186,"data":187},"Quand les achats ne peuvent pas être classés dans les autres sous-comptes du 606 (fournitures non stockables, fournitures d'entretien et de petit équipement, fournitures administratives)",[],{},{"nodeType":114,"data":189,"content":190},{},[191],{"nodeType":87,"data":192,"content":193},{},[194],{"nodeType":82,"value":195,"marks":196,"data":197},"Pour des achats de consommables divers qui ne correspondent pas aux catégories standards mais qui sont nécessaires à l'exploitation courante",[],{},{"nodeType":114,"data":199,"content":200},{},[201],{"nodeType":87,"data":202,"content":203},{},[204],{"nodeType":82,"value":205,"marks":206,"data":207},"Pour des fournitures spécifiques à certaines activités de l'entreprise qui ne trouvent pas leur place dans les autres sous-comptes",[],{},{"nodeType":87,"data":209,"content":210},{},[211],{"nodeType":82,"value":212,"marks":213,"data":214},"À noter que les existants neufs de ces fournitures en fin d'exercice, s'ils sont significatifs, doivent être inscrits au débit du compte 486 - Charges constatées d'avance pour respecter le principe de rattachement des charges à l'exercice concerné.",[],{},{"nodeType":95,"data":216,"content":217},{},[218],{"nodeType":82,"value":219,"marks":220,"data":221},"Quels sont les impacts fiscaux du compte 6068 ?",[],{},{"nodeType":87,"data":223,"content":224},{},[225],{"nodeType":82,"value":226,"marks":227,"data":228},"L'utilisation du compte 6068 présente plusieurs implications fiscales importantes :",[],{},{"nodeType":110,"data":230,"content":231},{},[232,242,252,262],{"nodeType":114,"data":233,"content":234},{},[235],{"nodeType":87,"data":236,"content":237},{},[238],{"nodeType":82,"value":239,"marks":240,"data":241},"Déductibilité fiscale : Les achats comptabilisés dans ce compte sont généralement déductibles du résultat fiscal de l'entreprise en tant que charges d'exploitation, à condition qu'ils soient engagés dans l'intérêt de l'exploitation et correctement justifiés.",[],{},{"nodeType":114,"data":243,"content":244},{},[245],{"nodeType":87,"data":246,"content":247},{},[248],{"nodeType":82,"value":249,"marks":250,"data":251},"TVA récupérable : Conformément aux règles générales du PCG, les charges sont enregistrées hors taxes récupérables. 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