[{"data":1,"prerenderedAt":27704},["ShallowReactive",2],{"tip-plan-comptable-compte-6135-locations-mobilieres":3,"plan-comptable-compte-6135-locations-mobilieres-similars":498},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-6135-locations-mobilieres",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":18,"environment":19,"publishedVersion":23,"revision":24,"contentType":25,"locale":29},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","5PMApj9b3ySOreNAG8V0YV","Entry","2025-04-25T13:19:28.650Z","2025-06-05T14:59:49.265Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",24,3,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":32,"title":31,"author":33,"content":74,"slug":431,"faq_structured_data":212,"category":432},"Compte 6135 - Locations mobilières","Le compte 6135 comptabilise les loyers et charges liés à la location de biens mobiliers : véhicules, matériel, mobilier, équipements, ou abonnements logiciels professionnels.",{"metadata":34,"sys":37,"fields":49},{"tags":35,"concepts":36},[],[],{"space":38,"id":40,"type":16,"createdAt":41,"updatedAt":41,"environment":42,"publishedVersion":44,"revision":45,"contentType":46,"locale":29},{"sys":39},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":43},{"id":21,"type":12,"linkType":22},5,1,{"sys":47},{"type":12,"linkType":27,"id":48},"author",{"name":50,"image":51,"position":73},"Nader Zaim",{"metadata":52,"sys":55,"fields":64},{"tags":53,"concepts":54},[],[],{"space":56,"id":58,"type":59,"createdAt":60,"updatedAt":60,"environment":61,"publishedVersion":63,"revision":45,"locale":29},{"sys":57},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":62},{"id":21,"type":12,"linkType":22},4,{"title":50,"description":50,"file":65},{"url":66,"details":67,"fileName":71,"contentType":72},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":68,"image":69},28106,{"width":70,"height":70},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":75,"data":76,"content":77},"document",{},[78,87,105,170,186,214,221,228,276,283,290,333,340,347,425],{"nodeType":79,"data":80,"content":81},"heading-2",{},[82],{"nodeType":83,"value":84,"marks":85,"data":86},"text","À quoi sert le compte 6135 en comptabilité ?",[],{},{"nodeType":88,"data":89,"content":90},"paragraph",{},[91,95,101],{"nodeType":83,"value":92,"marks":93,"data":94},"Le compte 6135 est spécifiquement conçu pour ",[],{},{"nodeType":83,"value":96,"marks":97,"data":100},"comptabiliser les coûts associés à la location de biens mobiliers",[98],{"type":99},"bold",{},{"nodeType":83,"value":102,"marks":103,"data":104},", c'est-à-dire des biens qui peuvent être déplacés sans altération de leur substance. Il s'inscrit dans la classe 6 (Charges) et plus précisément dans la catégorie des services extérieurs (classe 61).\n\nCe compte enregistre les paiements effectués sous forme de :",[],{},{"nodeType":106,"data":107,"content":108},"unordered-list",{},[109,120,130,140,150,160],{"nodeType":110,"data":111,"content":112},"list-item",{},[113],{"nodeType":88,"data":114,"content":115},{},[116],{"nodeType":83,"value":117,"marks":118,"data":119},"Loyers pour la location de véhicules (voitures de fonction, utilitaires)",[],{},{"nodeType":110,"data":121,"content":122},{},[123],{"nodeType":88,"data":124,"content":125},{},[126],{"nodeType":83,"value":127,"marks":128,"data":129},"Frais de location d'équipements informatiques (imprimantes, ordinateurs, serveurs)",[],{},{"nodeType":110,"data":131,"content":132},{},[133],{"nodeType":88,"data":134,"content":135},{},[136],{"nodeType":83,"value":137,"marks":138,"data":139},"Location de machines et matériels industriels",[],{},{"nodeType":110,"data":141,"content":142},{},[143],{"nodeType":88,"data":144,"content":145},{},[146],{"nodeType":83,"value":147,"marks":148,"data":149},"Abonnements à des logiciels en mode SaaS (Software as a Service)",[],{},{"nodeType":110,"data":151,"content":152},{},[153],{"nodeType":88,"data":154,"content":155},{},[156],{"nodeType":83,"value":157,"marks":158,"data":159},"Location de mobilier professionnel",[],{},{"nodeType":110,"data":161,"content":162},{},[163],{"nodeType":88,"data":164,"content":165},{},[166],{"nodeType":83,"value":167,"marks":168,"data":169},"Tout autre bien meuble utilisé dans le cadre de l'activité professionnelle\n",[],{},{"nodeType":88,"data":171,"content":172},{},[173,177,182],{"nodeType":83,"value":174,"marks":175,"data":176},"En tant que compte de charges, le compte 6135 est normalement ",[],{},{"nodeType":83,"value":178,"marks":179,"data":181},"débiteur",[180],{"type":99},{},{"nodeType":83,"value":183,"marks":184,"data":185},". Les inscriptions augmentent avec un débit et diminuent avec un crédit, impactant directement le résultat net de l'entreprise.",[],{},{"nodeType":187,"data":188,"content":213},"embedded-entry-block",{"target":189},{"metadata":190,"sys":193,"fields":204},{"tags":191,"concepts":192},[],[],{"space":194,"id":196,"type":16,"createdAt":197,"updatedAt":197,"environment":198,"publishedVersion":200,"revision":45,"contentType":201,"locale":29},{"sys":195},{"type":12,"linkType":13,"id":14},"4NaOPs2Ts2j2eIfIFJ4SDJ","2025-06-05T09:01:03.046Z",{"sys":199},{"id":21,"type":12,"linkType":22},15,{"sys":202},{"type":12,"linkType":27,"id":203},"demoBanner",{"contentfulName":205,"backgroundColor":206,"variant":207,"title":208,"subtitle":209,"ctaText":210,"ctaLink":211,"steps":212},"PCG 2025","bg-pl-green-100","growth","Plan comptable général 2025","Télécharger les PCG 2025 en PDF (version complète)","Télécharger","https://6943065.fs1.hubspotusercontent-na1.net/hubfs/6943065/Plan%20comptable%202025%20-%20Pennylane.pdf",false,[],{"nodeType":79,"data":215,"content":216},{},[217],{"nodeType":83,"value":218,"marks":219,"data":220},"Quand utiliser le compte 6135 ?",[],{},{"nodeType":88,"data":222,"content":223},{},[224],{"nodeType":83,"value":225,"marks":226,"data":227},"Le compte 6135 doit être utilisé dans les situations suivantes :",[],{},{"nodeType":106,"data":229,"content":230},{},[231,246,261],{"nodeType":110,"data":232,"content":233},{},[234],{"nodeType":88,"data":235,"content":236},{},[237,242],{"nodeType":83,"value":238,"marks":239,"data":241},"Location de matériel ou d’équipements",[240],{"type":99},{},{"nodeType":83,"value":243,"marks":244,"data":245},"\nLorsque l’entreprise loue du matériel informatique, des machines, des véhicules, du mobilier de bureau, des outils, etc., les loyers ou charges correspondants sont enregistrés au compte 6135.",[],{},{"nodeType":110,"data":247,"content":248},{},[249],{"nodeType":88,"data":250,"content":251},{},[252,257],{"nodeType":83,"value":253,"marks":254,"data":256},"Location ponctuelle de biens mobiliers pour des événements",[255],{"type":99},{},{"nodeType":83,"value":258,"marks":259,"data":260},"\nExemple : location de mobilier pour un salon professionnel, location de matériel audio/vidéo pour une conférence.",[],{},{"nodeType":110,"data":262,"content":263},{},[264],{"nodeType":88,"data":265,"content":266},{},[267,272],{"nodeType":83,"value":268,"marks":269,"data":271},"Contrats de crédit-bail mobilier",[270],{"type":99},{},{"nodeType":83,"value":273,"marks":274,"data":275},"\nLes redevances de crédit-bail (leasing) sur des biens mobiliers (hors financement d’immeubles) transitent également par ce compte, sauf si elles sont comptabilisées dans un compte spécifique selon la politique comptable de l’entreprise.",[],{},{"nodeType":88,"data":277,"content":278},{},[279],{"nodeType":83,"value":280,"marks":281,"data":282},"",[],{},{"nodeType":79,"data":284,"content":285},{},[286],{"nodeType":83,"value":287,"marks":288,"data":289},"Exemples d’utilisation du compte 6135",[],{},{"nodeType":106,"data":291,"content":292},{},[293,303,313,323],{"nodeType":110,"data":294,"content":295},{},[296],{"nodeType":88,"data":297,"content":298},{},[299],{"nodeType":83,"value":300,"marks":301,"data":302},"Location d’un photocopieur ou d’une imprimante professionnelle",[],{},{"nodeType":110,"data":304,"content":305},{},[306],{"nodeType":88,"data":307,"content":308},{},[309],{"nodeType":83,"value":310,"marks":311,"data":312},"Location de véhicules utilitaires pour l’activité",[],{},{"nodeType":110,"data":314,"content":315},{},[316],{"nodeType":88,"data":317,"content":318},{},[319],{"nodeType":83,"value":320,"marks":321,"data":322},"Location de mobilier ou de matériel pour des événements 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l'entreprise, à condition qu'ils correspondent à des dépenses engagées dans l'intérêt direct de l'activité économique.",[],{},{"nodeType":110,"data":366,"content":367},{},[368],{"nodeType":88,"data":369,"content":370},{},[371,376],{"nodeType":83,"value":372,"marks":373,"data":375},"TVA récupérable",[374],{"type":99},{},{"nodeType":83,"value":377,"marks":378,"data":379}," : La TVA sur les locations est généralement récupérable selon les règles habituelles du droit à déduction. La TVA est comptabilisée séparément dans le compte 44566 (TVA déductible sur autres biens et services).",[],{},{"nodeType":110,"data":381,"content":382},{},[383],{"nodeType":88,"data":384,"content":385},{},[386,391],{"nodeType":83,"value":387,"marks":388,"data":390},"Justificatifs nécessaires",[389],{"type":99},{},{"nodeType":83,"value":392,"marks":393,"data":394}," : Il est essentiel de conserver tous les contrats de location et factures associées pour justifier ces charges en cas de contrôle fiscal.",[],{},{"nodeType":110,"data":396,"content":397},{},[398],{"nodeType":88,"data":399,"content":400},{},[401,406],{"nodeType":83,"value":402,"marks":403,"data":405},"Avantage par rapport à l'acquisition",[404],{"type":99},{},{"nodeType":83,"value":407,"marks":408,"data":409}," : La location permet d'éviter l'immobilisation de capitaux et peut offrir une meilleure flexibilité financière par rapport à l'achat, tout en bénéficiant d'une déduction fiscale immédiate des loyers.",[],{},{"nodeType":110,"data":411,"content":412},{},[413],{"nodeType":88,"data":414,"content":415},{},[416,421],{"nodeType":83,"value":417,"marks":418,"data":420},"Comptabilisation correcte",[419],{"type":99},{},{"nodeType":83,"value":422,"marks":423,"data":424}," : Une mauvaise imputation (par exemple, confusion avec le crédit-bail) pourrait avoir des conséquences fiscales, notamment en matière de TVA ou de traitement des charges.",[],{},{"nodeType":88,"data":426,"content":427},{},[428],{"nodeType":83,"value":280,"marks":429,"data":430},[],{},"compte-6135-locations-mobilieres",[433],{"metadata":434,"sys":437,"fields":448},{"tags":435,"concepts":436},[],[],{"space":438,"id":440,"type":16,"createdAt":441,"updatedAt":442,"environment":443,"publishedVersion":23,"revision":63,"contentType":445,"locale":29},{"sys":439},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":444},{"id":21,"type":12,"linkType":22},{"sys":446},{"type":12,"linkType":27,"id":447},"category",{"contentfulName":449,"modelCategoryName":450,"slug":451,"contentTypeSlug":452,"metaTitle":454,"metaDescription":455,"mainTitle":456,"subtitle":473,"heroImage":474,"ctaButton":496,"ctaLink":497},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[453],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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