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Il joue un rôle fondamental dans la comptabilisation des ressources engagées pour développer des actifs incorporels tels que :",[],{},{"nodeType":107,"data":108,"content":109},"unordered-list",{},[110,121,131,141,151],{"nodeType":111,"data":112,"content":113},"list-item",{},[114],{"nodeType":89,"data":115,"content":116},{},[117],{"nodeType":84,"value":118,"marks":119,"data":120},"Logiciels développés pour usage interne",[],{},{"nodeType":111,"data":122,"content":123},{},[124],{"nodeType":89,"data":125,"content":126},{},[127],{"nodeType":84,"value":128,"marks":129,"data":130},"Brevets issus de la recherche et développement",[],{},{"nodeType":111,"data":132,"content":133},{},[134],{"nodeType":89,"data":135,"content":136},{},[137],{"nodeType":84,"value":138,"marks":139,"data":140},"Marques créées par l'entreprise",[],{},{"nodeType":111,"data":142,"content":143},{},[144],{"nodeType":89,"data":145,"content":146},{},[147],{"nodeType":84,"value":148,"marks":149,"data":150},"Sites web et applications",[],{},{"nodeType":111,"data":152,"content":153},{},[154],{"nodeType":89,"data":155,"content":156},{},[157],{"nodeType":84,"value":158,"marks":159,"data":160},"Procédés et savoir-faire propriétaires",[],{},{"nodeType":89,"data":162,"content":163},{},[164,168,173,177,186,190,198],{"nodeType":84,"value":165,"marks":166,"data":167},"Ce compte fonctionne comme un ",[],{},{"nodeType":84,"value":169,"marks":170,"data":172},"compte de produit",[171],{"type":100},{},{"nodeType":84,"value":174,"marks":175,"data":176}," et est crédité lors de la capitalisation des coûts de production. La contrepartie de ces écritures est généralement ",[],{},{"nodeType":178,"data":179,"content":181},"hyperlink",{"uri":180},"/fr/fiches-pratiques/plan-comptable/compte-232-immobilisations-incorporelles-en-cours",[182],{"nodeType":84,"value":183,"marks":184,"data":185},"le compte 232",[],{},{"nodeType":84,"value":187,"marks":188,"data":189}," \"Immobilisations incorporelles en cours\" ou directement un compte d'immobilisation incorporelle de ",[],{},{"nodeType":178,"data":191,"content":193},{"uri":192},"/fr/fiches-pratiques/plan-comptable/compte-20-immobilisations-incorporelles",[194],{"nodeType":84,"value":195,"marks":196,"data":197},"la classe 20",[],{},{"nodeType":84,"value":199,"marks":200,"data":201}," lorsque le transit par le compte 232 n'est pas nécessaire.",[],{},{"nodeType":89,"data":203,"content":204},{},[205],{"nodeType":84,"value":206,"marks":207,"data":208},"Les coûts capitalisables peuvent inclure 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