{"id":7645,"date":"2014-04-28T08:00:53","date_gmt":"2014-04-28T06:00:53","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=7645"},"modified":"2024-09-26T17:03:44","modified_gmt":"2024-09-26T15:03:44","slug":"site-internet-entreprise-charge-ou-investissement-04242014avalsh-lud01","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/site-internet-entreprise-charge-ou-investissement-04242014avalsh-lud01\/","title":{"rendered":"Comptabilisation d&rsquo;un site Internet : charge ou investissement ?"},"content":{"rendered":"<p><span style=\"line-height: 1.5em;\">Le Net a pris une place centrale dans la communication et la conduite des affaires. Les entreprises consacrent donc des budgets de plus en plus importants \u00e0 la cr\u00e9ation, au fonctionnement et \u00e0 la promotion de leur site Internet.<\/span><\/p>\n<p>Il est ainsi crucial de <span class=\"exergue\">bien comprendre le traitement comptable et fiscal r\u00e9serv\u00e9 \u00e0 ces d\u00e9penses. Cela permet d\u2019anticiper au mieux leur impact sur les r\u00e9sultats pr\u00e9sents et futurs de l\u2019entreprise<\/span>.<\/p>\n<p><span class=\"exergue\">Dans certains cas, elles s&rsquo;assimilent en effet \u00e0 des charges de l\u2019exercice durant lequel on les a engag\u00e9es. Dans d&rsquo;autres cas, ces d\u00e9penses constituent des investissements inscrits \u00e0 l\u2019actif du bilan. On les amortira (et on les d\u00e9duira donc\u00a0 r\u00e9sultat) sur plusieurs exercices.<\/span><\/p>\n<p>Comment traiter les d\u00e9penses engag\u00e9es pour le site Internet de votre entreprise ? Comment analyser leurs cons\u00e9quences comptables et fiscales ? Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, r\u00e9pond \u00e0 ces questions.<\/p>\n<figure id=\"attachment_5699\" aria-describedby=\"caption-attachment-5699\" style=\"width: 215px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\" wp-image-5699 \" title=\"guide comptabiliser : comment comptabiliser votre site internet\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/tresorerie-dentreprise.jpg\" alt=\"expert-comptable : Site Internet de l\u2019entreprise : charge ou investissement ?\" width=\"215\" height=\"158\" \/><figcaption id=\"caption-attachment-5699\" class=\"wp-caption-text\">Site Internet de l\u2019entreprise : charge ou investissement ?<\/figcaption><\/figure>\n<h2>Qu\u2019est-ce qu\u2019un actif immobilis\u00e9\u00a0?<\/h2>\n<p>En comptabilit\u00e9 et en fiscalit\u00e9, <span class=\"exergue\">un actif immobilis\u00e9 est une d\u00e9pense engag\u00e9e par l\u2019entreprise et destin\u00e9e \u00e0 lui procurer des avantages \u00e9conomiques sur une dur\u00e9e plus longue que celle d\u2019une ann\u00e9e (12 mois)<\/span>.<\/p>\n<p>Deux conditions principales ressortent donc de cette d\u00e9finition\u00a0:<\/p>\n<ul>\n<li><span class=\"exergue\">Apporter des avantages \u00e9conomiques \u00e0 l\u2019entreprise<\/span>\u00a0: cette d\u00e9pense doit lui permettre d\u2019augmenter ses ventes, sa production ou de r\u00e9duire ses charges,<\/li>\n<li><span class=\"exergue\">Sur une dur\u00e9e plus longue qu\u2019un exercice<\/span> (souvent plusieurs ann\u00e9es).<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\" wp-image-3244 alignleft\" style=\"margin-right: 10px;\" title=\"le conseil de votre expert-comptable pour la comptabilisation vos investissements dans l'internet\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/projet-creation-entreprise.png\" alt=\"expert-comptable : comment comptabiliser vos investissements internet\" width=\"189\" height=\"195\" \/>Le co\u00fbt d\u2019un actif immobilis\u00e9 n\u2019est pas constat\u00e9 dans les charges de l\u2019exercice mais port\u00e9 \u00e0 l\u2019actif du bilan puis amorti (d\u00e9duit des r\u00e9sultats) sur la dur\u00e9e durant laquelle il est suppos\u00e9 g\u00e9n\u00e9rer des avantages.<\/p>\n<p>Il existe une tol\u00e9rance pour les d\u00e9penses r\u00e9pondant \u00e0 cette d\u00e9finition mais d\u2019un montant inf\u00e9rieur \u00e0 500 euros hors taxes. Elles peuvent \u00eatre constat\u00e9es directement dans les charges de l\u2019exercice.<\/p>\n<p>C\u2019est sur cette base que doivent \u00eatre analys\u00e9s les diff\u00e9rents types de sites Internet.<\/p>\n<h2>Quel type de site Internet ?<\/h2>\n<p>Il existe deux grands types de site Internet\u00a0: les sites \u00ab\u00a0passifs\u00a0\u00bb et les sites \u00ab\u00a0actifs\u00a0\u00bb.<\/p>\n<h3>Qu\u2019est-ce qu\u2019un site \u00ab\u00a0passif\u00a0\u00bb\u00a0?<\/h3>\n<p><strong><span class=\"exergue\"><img decoding=\"async\" class=\" wp-image-3364 alignright\" style=\"margin-left: 10px;\" title=\"la comptabilisation d'un site passif en expertise comptable\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/cout-de-revient.png\" alt=\"expertise comptable : comment enregistrer un site passif ?\" width=\"223\" height=\"215\" \/>Un site Internet \u00ab\u00a0passif\u00a0\u00bb ne repr\u00e9sente qu\u2019une simple vitrine de l\u2019entreprise donnant des informations sur elle<\/span><\/strong> (son activit\u00e9, son organisation, ses produits, ses coordonn\u00e9es) mais ne permet pas de g\u00e9n\u00e9rer directement ou indirectement des ventes.<\/p>\n<p>Comme il n\u2019est pas possible de rattacher de fa\u00e7on certaine ce site \u00e0 des avantages futurs pr\u00e9cis (m\u00eame si ces derniers peuvent exister), <span class=\"exergue\">le co\u00fbt de sa cr\u00e9ation ne constitue pas un actif immobilis\u00e9 mais une simple d\u00e9pense de communication<\/span> (compte 623000 \u00ab\u00a0publicit\u00e9, publications, relations publiques) de l\u2019exercice durant lequel il a \u00e9t\u00e9 engag\u00e9.<\/p>\n<h3>Qu\u2019est-ce qu\u2019un site \u00ab\u00a0actif\u00a0\u00bb\u00a0?<\/h3>\n<p>A contrario, <strong><span class=\"exergue\">un site Internet \u00ab\u00a0actif\u00a0\u00bb permet de r\u00e9aliser directement ou indirectement des op\u00e9rations commerciales<\/span> <\/strong>(enregistrement de commandes,\u00a0gestion de comptes clients, envoi de newsletters, prise de rendez-vous ou de contact).<\/p>\n<p>Un site actif g\u00e9n\u00e8re en principe des avantages \u00e9conomiques futurs au profit de l\u2019entreprise. Il r\u00e9pond donc \u00e0 la d\u00e9finition d\u2019un actif immobilis\u00e9. Son co\u00fbt de cr\u00e9ation se porte \u00e0 l\u2019actif du bilan (compte 205000) et s&rsquo;amortit.<\/p>\n<h2>Comment d\u00e9terminer le co\u00fbt de cr\u00e9ation d\u2019un site \u00ab\u00a0actif\u00a0\u00bb\u00a0?<\/h2>\n<div class=\"encadre-style\">On inscrit syst\u00e9matiquement en charges toutes les d\u00e9penses concernant un site passif. Par contre, le traitement de celles qui sont li\u00e9es \u00e0 un site actif diff\u00e8re selon l\u2019\u00e9tape de cr\u00e9ation \u00e0 laquelle elles se rattachent.<\/div>\n<p>Dans cette optique, trois phases principales se d\u00e9gagent :<\/p>\n<h3>Phase de recherche pr\u00e9alable<\/h3>\n<p><span class=\"exergue\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-2979 alignright\" style=\"margin-left: 10px;\" title=\"expertise comptable :la comptabilisation des sites internet \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/rse.png\" alt=\"le conseil de votre expert-comptable pour comptabiliser votre site internet\" width=\"236\" height=\"294\" \/>Les d\u00e9penses engag\u00e9es au cours de cette phase,<\/span> par exemple pour la d\u00e9termination de l\u2019int\u00e9r\u00eat de faire un site pour l\u2019entreprise, pour la r\u00e9alisation de son cahier des charges ou la recherche des partenaires ext\u00e9rieurs pour sa cr\u00e9ation,<span class=\"exergue\"> constituent des charges de l\u2019exercice durant lequel elles sont engag\u00e9es<\/span>.<\/p>\n<h3>Phase de d\u00e9veloppement et de lancement d&rsquo;un site internet :<\/h3>\n<p><span class=\"exergue\">Les d\u00e9penses engag\u00e9es pour cr\u00e9er le site et le mettre en fonction repr\u00e9sentent son co\u00fbt d\u2019acquisition<\/span>. On le portera \u00e0 l\u2019actif du bilan (immobilis\u00e9). Il s&rsquo;amortira sur la dur\u00e9e durant laquelle le site apporte des avantages \u00e9conomiques \u00e0 l\u2019entreprise.<\/p>\n<h3>Phase d\u2019exploitation<\/h3>\n<p><span class=\"exergue\">Les d\u00e9penses engag\u00e9es pour la formation du personnel \u00e0 l\u2019utilisation du site, sa maintenance et sa mise \u00e0 jour constituent des charges de l\u2019exercice.<\/span><\/p>\n<p>Par contre, toute am\u00e9lioration du site ou adjonction d\u2019une fonction nouvelle g\u00e9n\u00e9rant un surplus d\u2019avantages \u00e9conomiques se comptabilisera en actif immobilis\u00e9, et s&rsquo;amortira.<\/p>\n<h2>Site internet actif : quelle dur\u00e9e d\u2019amortissement ?<\/h2>\n<div class=\"encadre-style\">La dur\u00e9e d\u2019amortissement \u00e0 retenir pour un actif immobilis\u00e9 correspond \u00e0 la dur\u00e9e durant laquelle cet actif g\u00e9n\u00e8re des avantages \u00e9conomiques pour l\u2019entreprise.<\/div>\n<p>Pour un site Internet, il s\u2019agit en g\u00e9n\u00e9ral d\u2019une dur\u00e9e de 3 ans.<\/p>\n<p>Fiscalement, un site Internet est un logiciel informatique. Il est donc possible d\u2019opter pour une dur\u00e9e d\u2019amortissement de 12 mois.<\/p>\n<h2>Tableau r\u00e9capitulatif<\/h2>\n<figure id=\"attachment_7649\" aria-describedby=\"caption-attachment-7649\" style=\"width: 611px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7649 \" title=\"comment comptabiliser vos investissements internet ?\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/04\/comptbilisation-site-internet-1.png\" alt=\"expertise compable : comptbilisation site internet\" width=\"611\" height=\"187\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/04\/comptbilisation-site-internet-1.png 611w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/04\/comptbilisation-site-internet-1-300x92.png 300w\" sizes=\"(max-width: 611px) 100vw, 611px\" \/><figcaption id=\"caption-attachment-7649\" class=\"wp-caption-text\">La comptabilisation des sites internet : en charge ou en investissement ?<\/figcaption><\/figure>\n<p>&nbsp;<\/p>\n<p>Pour en savoir plus sur la comptabilisation de certains \u00e9l\u00e9ments particuliers, consultez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/ecritures-dinventaire-en-comptabilite\/\">Technique comptable : Les \u00e9critures d\u2019inventaire en comptabilit\u00e9<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/comprendre-actif-bilan-comptable\/\">Comprendre l\u2019actif de son bilan<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/fonds-de-commerce-26012015avallau\/\">Les \u00e9l\u00e9ments qui composent le fonds de commerce<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/limportance-dun-site-internet-pour-son-entreprise\/\" target=\"_self\" rel=\"noopener noreferrer\">L\u2019importance d\u2019un site internet pour son entreprise<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le Net a pris une place centrale dans la communication et la conduite des affaires. Les entreprises consacrent donc des budgets de plus en plus importants \u00e0 la cr\u00e9ation, au fonctionnement et \u00e0 la promotion de leur site Internet. Il&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6507,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,8],"tags":[],"class_list":["post-7645","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite","category-it-marketing"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Site Internet de l\u2019entreprise : charge ou investissement ?<\/title>\n<meta name=\"description\" content=\"Les entreprises consacrent des budgets de plus en plus importants \u00e0 la cr\u00e9ation, au fonctionnement et \u00e0 la promotion de leur site Internet.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/site-internet-entreprise-charge-ou-investissement-04242014avalsh-lud01\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Site Internet de l\u2019entreprise : charge ou investissement ?\" \/>\n<meta property=\"og:description\" content=\"Les entreprises consacrent des budgets de plus en plus importants \u00e0 la cr\u00e9ation, au fonctionnement et \u00e0 la promotion de leur site Internet.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/site-internet-entreprise-charge-ou-investissement-04242014avalsh-lud01\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2014-04-28T06:00:53+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-09-26T15:03:44+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/sarl-ou-sas-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"676\" \/>\n\t<meta property=\"og:image:height\" content=\"841\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/site-internet-entreprise-charge-ou-investissement-04242014avalsh-lud01\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/site-internet-entreprise-charge-ou-investissement-04242014avalsh-lud01\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"Comptabilisation d&rsquo;un site Internet : charge ou investissement ?\",\"datePublished\":\"2014-04-28T06:00:53+00:00\",\"dateModified\":\"2024-09-26T15:03:44+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/site-internet-entreprise-charge-ou-investissement-04242014avalsh-lud01\/\"},\"wordCount\":971,\"commentCount\":2,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/site-internet-entreprise-charge-ou-investissement-04242014avalsh-lud01\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/sarl-ou-sas-1.jpg\",\"articleSection\":[\"Comptabilit\u00e9\",\"It-marketing\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/site-internet-entreprise-charge-ou-investissement-04242014avalsh-lud01\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/site-internet-entreprise-charge-ou-investissement-04242014avalsh-lud01\/\",\"url\":\"https:\/\/valoxy.org\/blog\/site-internet-entreprise-charge-ou-investissement-04242014avalsh-lud01\/\",\"name\":\"Site Internet de l\u2019entreprise : charge ou investissement ?\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/site-internet-entreprise-charge-ou-investissement-04242014avalsh-lud01\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/site-internet-entreprise-charge-ou-investissement-04242014avalsh-lud01\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/sarl-ou-sas-1.jpg\",\"datePublished\":\"2014-04-28T06:00:53+00:00\",\"dateModified\":\"2024-09-26T15:03:44+00:00\",\"description\":\"Les entreprises consacrent des budgets de plus en plus importants \u00e0 la cr\u00e9ation, au fonctionnement et \u00e0 la promotion de leur site Internet.\",\"breadcrumb\":{\"@id\":\"https:\/\/valoxy.org\/blog\/site-internet-entreprise-charge-ou-investissement-04242014avalsh-lud01\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/valoxy.org\/blog\/site-internet-entreprise-charge-ou-investissement-04242014avalsh-lud01\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/site-internet-entreprise-charge-ou-investissement-04242014avalsh-lud01\/#primaryimage\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/sarl-ou-sas-1.jpg\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/sarl-ou-sas-1.jpg\",\"width\":676,\"height\":841,\"caption\":\"SAS ou SARL\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/valoxy.org\/blog\/site-internet-entreprise-charge-ou-investissement-04242014avalsh-lud01\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/valoxy.org\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Comptabilisation d&rsquo;un site Internet : charge ou investissement ?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/valoxy.org\/blog\/#website\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"name\":\"Blog Valoxy\",\"description\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"alternateName\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/valoxy.org\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\",\"name\":\"Blog Valoxy\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"width\":266,\"height\":100,\"caption\":\"Blog Valoxy\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Valoxy\",\"https:\/\/www.linkedin.com\/company\/valoxy\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\",\"name\":\"Expert-comptable Valoxy\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"caption\":\"Expert-comptable Valoxy\"},\"sameAs\":[\"https:\/\/valoxy.org\/blog\"],\"url\":\"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Site Internet de l\u2019entreprise : charge ou investissement ?","description":"Les entreprises consacrent des budgets de plus en plus importants \u00e0 la cr\u00e9ation, au fonctionnement et \u00e0 la promotion de leur site Internet.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/valoxy.org\/blog\/site-internet-entreprise-charge-ou-investissement-04242014avalsh-lud01\/","og_locale":"fr_FR","og_type":"article","og_title":"Site Internet de l\u2019entreprise : charge ou investissement ?","og_description":"Les entreprises consacrent des budgets de plus en plus importants \u00e0 la cr\u00e9ation, au fonctionnement et \u00e0 la promotion de leur site Internet.","og_url":"https:\/\/valoxy.org\/blog\/site-internet-entreprise-charge-ou-investissement-04242014avalsh-lud01\/","og_site_name":"Blog Valoxy - Expertise comptable","article_publisher":"https:\/\/www.facebook.com\/Valoxy","article_published_time":"2014-04-28T06:00:53+00:00","article_modified_time":"2024-09-26T15:03:44+00:00","og_image":[{"width":676,"height":841,"url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/sarl-ou-sas-1.jpg","type":"image\/jpeg"}],"author":"Expert-comptable Valoxy","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Expert-comptable Valoxy","Dur\u00e9e de lecture estim\u00e9e":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/valoxy.org\/blog\/site-internet-entreprise-charge-ou-investissement-04242014avalsh-lud01\/#article","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/site-internet-entreprise-charge-ou-investissement-04242014avalsh-lud01\/"},"author":{"name":"Expert-comptable Valoxy","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a"},"headline":"Comptabilisation d&rsquo;un site Internet : charge ou investissement ?","datePublished":"2014-04-28T06:00:53+00:00","dateModified":"2024-09-26T15:03:44+00:00","mainEntityOfPage":{"@id":"https:\/\/valoxy.org\/blog\/site-internet-entreprise-charge-ou-investissement-04242014avalsh-lud01\/"},"wordCount":971,"commentCount":2,"publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"image":{"@id":"https:\/\/valoxy.org\/blog\/site-internet-entreprise-charge-ou-investissement-04242014avalsh-lud01\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/sarl-ou-sas-1.jpg","articleSection":["Comptabilit\u00e9","It-marketing"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/valoxy.org\/blog\/site-internet-entreprise-charge-ou-investissement-04242014avalsh-lud01\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/valoxy.org\/blog\/site-internet-entreprise-charge-ou-investissement-04242014avalsh-lud01\/","url":"https:\/\/valoxy.org\/blog\/site-internet-entreprise-charge-ou-investissement-04242014avalsh-lud01\/","name":"Site Internet de l\u2019entreprise : charge ou investissement ?","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/valoxy.org\/blog\/site-internet-entreprise-charge-ou-investissement-04242014avalsh-lud01\/#primaryimage"},"image":{"@id":"https:\/\/valoxy.org\/blog\/site-internet-entreprise-charge-ou-investissement-04242014avalsh-lud01\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/sarl-ou-sas-1.jpg","datePublished":"2014-04-28T06:00:53+00:00","dateModified":"2024-09-26T15:03:44+00:00","description":"Les entreprises consacrent des budgets de plus en plus importants \u00e0 la cr\u00e9ation, au fonctionnement et \u00e0 la promotion de leur site Internet.","breadcrumb":{"@id":"https:\/\/valoxy.org\/blog\/site-internet-entreprise-charge-ou-investissement-04242014avalsh-lud01\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/valoxy.org\/blog\/site-internet-entreprise-charge-ou-investissement-04242014avalsh-lud01\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/site-internet-entreprise-charge-ou-investissement-04242014avalsh-lud01\/#primaryimage","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/sarl-ou-sas-1.jpg","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/sarl-ou-sas-1.jpg","width":676,"height":841,"caption":"SAS ou SARL"},{"@type":"BreadcrumbList","@id":"https:\/\/valoxy.org\/blog\/site-internet-entreprise-charge-ou-investissement-04242014avalsh-lud01\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/valoxy.org\/blog\/"},{"@type":"ListItem","position":2,"name":"Comptabilisation d&rsquo;un site Internet : charge ou investissement ?"}]},{"@type":"WebSite","@id":"https:\/\/valoxy.org\/blog\/#website","url":"https:\/\/valoxy.org\/blog\/","name":"Blog Valoxy","description":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"alternateName":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/valoxy.org\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/valoxy.org\/blog\/#organization","name":"Blog Valoxy","url":"https:\/\/valoxy.org\/blog\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","width":266,"height":100,"caption":"Blog Valoxy"},"image":{"@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Valoxy","https:\/\/www.linkedin.com\/company\/valoxy"]},{"@type":"Person","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a","name":"Expert-comptable Valoxy","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","caption":"Expert-comptable Valoxy"},"sameAs":["https:\/\/valoxy.org\/blog"],"url":"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/"}]}},"_links":{"self":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/7645","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/comments?post=7645"}],"version-history":[{"count":2,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/7645\/revisions"}],"predecessor-version":[{"id":70145,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/7645\/revisions\/70145"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media\/6507"}],"wp:attachment":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media?parent=7645"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/categories?post=7645"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/tags?post=7645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}