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Il est spécifiquement conçu pour enregistrer l'ensemble des charges relatives aux déménagements professionnels.",[],{},{"nodeType":87,"data":95,"content":96},{},[97],{"nodeType":82,"value":98,"marks":99,"data":100},"Ce compte permet de centraliser plusieurs types de dépenses liées aux opérations de déménagement :",[],{},{"nodeType":87,"data":102,"content":103},{},[104],{"nodeType":82,"value":105,"marks":106,"data":107},"- Les coûts de transport et de manutention des équipements et mobiliers\n- Les frais de location de matériel spécifique (camions, monte-charges, etc.)\n- Les honoraires des prestataires de déménagement professionnels\n- Les indemnités kilométriques versées aux employés ou associés pour les déplacements liés au changement de locaux\n- Les frais de réaménagement des nouveaux locaux directement imputables au processus de déménagement",[],{},{"nodeType":87,"data":109,"content":110},{},[111],{"nodeType":82,"value":112,"marks":113,"data":114},"En tant que compte de charge, le 6255 fonctionne par débit lors de l'enregistrement des dépenses. Sa contrepartie habituelle se trouve dans les comptes de trésorerie (512 - Banques) ou les comptes fournisseurs (401) lorsque les prestations sont facturées mais non encore réglées.",[],{},{"nodeType":78,"data":116,"content":117},{},[118],{"nodeType":82,"value":119,"marks":120,"data":121},"Quand utiliser le compte 6255 ?",[],{},{"nodeType":87,"data":123,"content":124},{},[125],{"nodeType":82,"value":126,"marks":127,"data":128},"Le compte 6255 doit être mobilisé dans plusieurs circonstances spécifiques :",[],{},{"nodeType":87,"data":130,"content":131},{},[132],{"nodeType":82,"value":133,"marks":134,"data":137},"Lors d'un changement de locaux professionnels :",[135],{"type":136},"bold",{},{"nodeType":87,"data":139,"content":140},{},[141],{"nodeType":82,"value":142,"marks":143,"data":144},"- Déménagement complet des bureaux vers une nouvelle adresse\n- Transfert partiel d'une partie des activités vers un autre site\n- Réorganisation majeure de l'espace nécessitant l'intervention de professionnels",[],{},{"nodeType":87,"data":146,"content":147},{},[148],{"nodeType":82,"value":149,"marks":150,"data":152},"Pour des situations particulières :",[151],{"type":136},{},{"nodeType":87,"data":154,"content":155},{},[156],{"nodeType":82,"value":157,"marks":158,"data":159},"- Déplacement temporaire d'équipements lors de travaux\n- Regroupement de plusieurs sites en un seul emplacement\n- Aménagement initial lors de la création de l'entreprise (si celui-ci implique un transfert de biens)",[],{},{"nodeType":87,"data":161,"content":162},{},[163],{"nodeType":82,"value":164,"marks":165,"data":166},"Il est important de distinguer les frais relevant du compte 6255 de ceux qui doivent être comptabilisés dans d'autres comptes comme :",[],{},{"nodeType":87,"data":168,"content":169},{},[170],{"nodeType":82,"value":171,"marks":172,"data":173},"- Le 6251 \"Voyages et déplacements\" qui concerne uniquement les frais de transport des personnes\n- Le 6256 \"Missions\" qui enregistre les 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doivent être appuyés par des justificatifs probants (factures détaillées, notes de frais)",[],{},{"nodeType":87,"data":204,"content":205},{},[206],{"nodeType":82,"value":207,"marks":208,"data":210},"Points de vigilance :",[209],{"type":136},{},{"nodeType":87,"data":212,"content":213},{},[214],{"nodeType":82,"value":215,"marks":216,"data":217},"- Les indemnités kilométriques versées doivent respecter les barèmes fiscaux en vigueur\n- Les dépenses mixtes (partiellement professionnelles) doivent faire l'objet d'une ventilation rigoureuse\n- Certains frais de réaménagement peuvent être considérés comme des immobilisations s'ils augmentent significativement la valeur ou la durée d'utilisation des locaux",[],{},{"nodeType":87,"data":219,"content":220},{},[221],{"nodeType":82,"value":222,"marks":223,"data":225},"Traitement de la TVA :",[224],{"type":136},{},{"nodeType":87,"data":227,"content":228},{},[229],{"nodeType":82,"value":230,"marks":231,"data":232},"- La TVA sur les frais de 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