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Il est dédié à l’enregistrement de toutes les charges associées à la location de biens immobiliers nécessaires à l’activité de l’entreprise. À la différence du compte 6132 « Locations immobilières », qui enregistre uniquement les loyers de base, le compte 614 se concentre sur les charges annexes liées aux locations.","paragraph",{"data":95,"content":96,"nodeType":93},{},[97],{"data":98,"marks":99,"value":100,"nodeType":84},{},[],"",{"data":102,"content":103,"nodeType":85},{},[104],{"data":105,"marks":106,"value":107,"nodeType":84},{},[],"Quand utiliser le compte 614 ?",{"data":109,"content":110,"nodeType":93},{},[111,115,121,125,130,134,139],{"data":112,"marks":113,"value":114,"nodeType":84},{},[],"Le ",{"data":116,"marks":117,"value":120,"nodeType":84},{},[118],{"type":119},"bold","compte 614",{"data":122,"marks":123,"value":124,"nodeType":84},{},[]," est utilisé pour enregistrer toutes les ",{"data":126,"marks":127,"value":129,"nodeType":84},{},[128],{"type":119},"charges locatives refacturées par le bailleur",{"data":131,"marks":132,"value":133,"nodeType":84},{},[]," au locataire, en complément du loyer principal (comptabilisé en 613 « Locations »). 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