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Ce compte fait partie des charges externes (classe 6) et plus précisément des services extérieurs (sous-classe 61).",{"data":108,"content":109,"nodeType":151},{},[110,121,131,141],{"data":111,"content":112,"nodeType":120},{},[113],{"data":114,"content":115,"nodeType":91},{},[116],{"data":117,"marks":118,"value":119,"nodeType":82},{},[],"Le compte 6132 : Locations immobilières (locaux, terrains, bureaux)","list-item",{"data":122,"content":123,"nodeType":120},{},[124],{"data":125,"content":126,"nodeType":91},{},[127],{"data":128,"marks":129,"value":130,"nodeType":82},{},[],"Le compte 6135 : Locations mobilières (matériels, équipements, véhicules)",{"data":132,"content":133,"nodeType":120},{},[134],{"data":135,"content":136,"nodeType":91},{},[137],{"data":138,"marks":139,"value":140,"nodeType":82},{},[],"Le compte 6136 : Malis sur emballages restitués",{"data":142,"content":143,"nodeType":120},{},[144],{"data":145,"content":146,"nodeType":91},{},[147],{"data":148,"marks":149,"value":150,"nodeType":82},{},[],"Le compte 6138 : Autres locations","unordered-list",{"data":153,"content":154,"nodeType":91},{},[155],{"data":156,"marks":157,"value":158,"nodeType":82},{},[],"Contrairement au compte 612 qui concerne spécifiquement les redevances de crédit-bail, le compte 613 est réservé aux locations simples n'ayant pas vocation à aboutir à l'acquisition du bien loué.",{"data":160,"content":161,"nodeType":99},{},[162],{"data":163,"marks":164,"value":165,"nodeType":82},{},[],"Quand utiliser le compte 613 ?",{"data":167,"content":168,"nodeType":91},{},[169],{"data":170,"marks":171,"value":172,"nodeType":82},{},[],"Le compte 613 doit être utilisé dans les situations suivantes :",{"data":174,"content":175,"nodeType":282},{},[176,219,272],{"data":177,"content":178,"nodeType":120},{},[179,186],{"data":180,"content":181,"nodeType":91},{},[182],{"data":183,"marks":184,"value":185,"nodeType":82},{},[],"Location de biens immobiliers :",{"data":187,"content":188,"nodeType":151},{},[189,199,209],{"data":190,"content":191,"nodeType":120},{},[192],{"data":193,"content":194,"nodeType":91},{},[195],{"data":196,"marks":197,"value":198,"nodeType":82},{},[],"Loyers des locaux professionnels (bureaux, entrepôts, usines)",{"data":200,"content":201,"nodeType":120},{},[202],{"data":203,"content":204,"nodeType":91},{},[205],{"data":206,"marks":207,"value":208,"nodeType":82},{},[],"Charges locatives associées à ces biens immobiliers",{"data":210,"content":211,"nodeType":120},{},[212],{"data":213,"content":214,"nodeType":91},{},[215],{"data":216,"marks":217,"value":218,"nodeType":82},{},[],"Locations temporaires d'espaces (salles de réunion, espaces événementiels)",{"data":220,"content":221,"nodeType":120},{},[222,229],{"data":223,"content":224,"nodeType":91},{},[225],{"data":226,"marks":227,"value":228,"nodeType":82},{},[],"Location de biens mobiliers :",{"data":230,"content":231,"nodeType":151},{},[232,242,252,262],{"data":233,"content":234,"nodeType":120},{},[235],{"data":236,"content":237,"nodeType":91},{},[238],{"data":239,"marks":240,"value":241,"nodeType":82},{},[],"Location de véhicules professionnels",{"data":243,"content":244,"nodeType":120},{},[245],{"data":246,"content":247,"nodeType":91},{},[248],{"data":249,"marks":250,"value":251,"nodeType":82},{},[],"Location de matériel informatique",{"data":253,"content":254,"nodeType":120},{},[255],{"data":256,"content":257,"nodeType":91},{},[258],{"data":259,"marks":260,"value":261,"nodeType":82},{},[],"Location d'équipements techniques ou industriels",{"data":263,"content":264,"nodeType":120},{},[265],{"data":266,"content":267,"nodeType":91},{},[268],{"data":269,"marks":270,"value":271,"nodeType":82},{},[],"Location de mobilier professionnel",{"data":273,"content":274,"nodeType":120},{},[275],{"data":276,"content":277,"nodeType":91},{},[278],{"data":279,"marks":280,"value":281,"nodeType":82},{},[],"Locations de courte durée ou longue durée :","ordered-list",{"data":284,"content":285,"nodeType":91},{},[286],{"data":287,"marks":288,"value":289,"nodeType":82},{},[],"Le compte 613 s'applique quelle que soit la durée du contrat de location, dès lors qu'il ne s'agit pas d'un crédit-bail ou d'une location avec option d'achat (qui relèvent du compte 612).",{"data":291,"content":292,"nodeType":91},{},[293],{"data":294,"marks":295,"value":296,"nodeType":82},{},[],"Les dépenses enregistrées au compte 613 doivent correspondre uniquement aux sommes versées en contrepartie de l'usage d'un bien. Les charges annexes telles que l'entretien, les réparations ou les assurances font l'objet d'une comptabilisation distincte dans d'autres comptes de charges externes.",{"data":298,"content":299,"nodeType":99},{},[300],{"data":301,"marks":302,"value":303,"nodeType":82},{},[],"Quels sont les impacts fiscaux du compte 613 ?",{"data":305,"content":306,"nodeType":91},{},[307],{"data":308,"marks":309,"value":310,"nodeType":82},{},[],"L'utilisation du compte 613 pour enregistrer les charges de location présente plusieurs implications fiscales importantes :",{"data":312,"content":313,"nodeType":282},{},[314,347,380,413],{"data":315,"content":316,"nodeType":120},{},[317,324],{"data":318,"content":319,"nodeType":91},{},[320],{"data":321,"marks":322,"value":323,"nodeType":82},{},[],"Déductibilité fiscale 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