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Il s'agit d'un compte de charges appartenant à la classe 6 (Comptes de charges) et plus précisément à la catégorie des services extérieurs (classe 61).\n\nCe compte présente un ",[],{},{"nodeType":79,"value":92,"marks":93,"data":96},"sens débiteur",[94],{"type":95},"bold",{},{"nodeType":79,"value":98,"marks":99,"data":100}," et enregistre principalement :\n\n- Les frais de recherche fondamentale\n- Les études de marché et de faisabilité\n- Les recherches appliquées\n- Les coûts d'analyse et de développement préliminaire\n\nLa distinction essentielle à retenir concerne la ",[],{},{"nodeType":79,"value":102,"marks":103,"data":105},"recherche fondamentale",[104],{"type":95},{},{"nodeType":79,"value":107,"marks":108,"data":109},", systématiquement comptabilisée en charge dans ce compte en raison de l'incertitude quant à la génération de bénéfices futurs, et la ",[],{},{"nodeType":79,"value":111,"marks":112,"data":114},"recherche appliquée",[113],{"type":95},{},{"nodeType":79,"value":116,"marks":117,"data":118},", dont les dépenses peuvent être immobilisées sous certaines conditions (notamment la capacité à générer des avantages économiques futurs).\n\nLes contreparties habituelles du compte 617 sont les comptes de trésorerie (512 - Banques) ou les comptes fournisseurs (401), selon le mode de règlement des services ou fournitures liés à ces activités.",[],{},{"nodeType":75,"data":120,"content":121},{},[122],{"nodeType":79,"value":123,"marks":124,"data":125},"Quand utiliser le compte 617 ?",[],{},{"nodeType":84,"data":127,"content":128},{},[129,133,138,142,147,151,156,160,165],{"nodeType":79,"value":130,"marks":131,"data":132},"Le compte 617 est utilisé dans les situations suivantes :\n\n1. ",[],{},{"nodeType":79,"value":134,"marks":135,"data":137},"Recherche fondamentale",[136],{"type":95},{},{"nodeType":79,"value":139,"marks":140,"data":141}," : Lorsqu'une entreprise engage des dépenses pour explorer de nouveaux concepts ou technologies sans application commerciale immédiate identifiée.\n\n2. ",[],{},{"nodeType":79,"value":143,"marks":144,"data":146},"Études de marché",[145],{"type":95},{},{"nodeType":79,"value":148,"marks":149,"data":150}," : Pour comptabiliser les coûts liés à l'analyse de la viabilité commerciale d'un nouveau produit ou service, incluant les études sur les préférences des consommateurs ou l'estimation du potentiel de vente.\n\n3. ",[],{},{"nodeType":79,"value":152,"marks":153,"data":155},"Études de faisabilité",[154],{"type":95},{},{"nodeType":79,"value":157,"marks":158,"data":159}," : Pour enregistrer les dépenses engagées afin d'évaluer la viabilité technique ou économique d'un projet avant sa mise en œuvre.\n\n4. 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