{"id":12121,"date":"2024-10-14T06:08:44","date_gmt":"2024-10-14T06:08:44","guid":{"rendered":"https:\/\/africadailyreport.com\/2024\/10\/14\/test-wpml-2\/"},"modified":"2024-10-14T06:19:38","modified_gmt":"2024-10-14T06:19:38","slug":"test-wpml-2","status":"publish","type":"post","link":"https:\/\/africadailyreport.com\/fr\/2024\/10\/14\/test-wpml-2\/","title":{"rendered":"Qu&rsquo;est-ce que la capitalisation de la R&amp;D ?"},"content":{"rendered":"\n<p class=\"\">Comme le dit le proverbe, les seules constantes dans la vie sont la mort et les imp\u00f4ts. Nous nous permettons d&rsquo;ajouter qu&rsquo;une autre constante de la vie est que les imp\u00f4ts &#8211; et les lois qui les r\u00e9gissent &#8211; changent constamment.  <\/p>\n\n<p class=\"\">Les changements r\u00e9cents dans la mani\u00e8re dont les entreprises g\u00e8rent leurs co\u00fbts de recherche et de d\u00e9veloppement (R&amp;D) en t\u00e9moignent. Plut\u00f4t que d&rsquo;amortir imm\u00e9diatement les co\u00fbts de R&amp;D, les entreprises sont d\u00e9sormais tenues d&rsquo;adopter une pratique appel\u00e9e \u00ab\u00a0capitalisation de la R&amp;D\u00a0\u00bb afin de consid\u00e9rer ces co\u00fbts comme un actif plut\u00f4t que comme une d\u00e9pense.  <\/p>\n\n<p class=\"\">Nous expliquons ci-dessous pourquoi la capitalisation de la R&amp;D est n\u00e9cessaire, comment elle fonctionne et ce que vous pouvez faire pour en att\u00e9nuer les effets.  <\/p>\n\n<p class=\"\"><strong>Principaux enseignements :<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Le Tax Cuts and Jobs Act (TCJA) de 2017 a entra\u00een\u00e9 des changements dans le traitement des d\u00e9penses de recherche ou d&rsquo;exp\u00e9rimentation (R&amp;E) en vertu de l&rsquo;article 174.<\/li>\n\n\n\n<li class=\"\">Pour les exercices fiscaux commen\u00e7ant apr\u00e8s le 31 d\u00e9cembre 2021, les entreprises sont tenues de capitaliser et d&rsquo;amortir leurs co\u00fbts de recherche et d\u00e9veloppement.  <\/li>\n\n\n\n<li class=\"\">Ces co\u00fbts doivent \u00eatre amortis sur une p\u00e9riode de cinq ans s&rsquo;ils sont encourus aux \u00c9tats-Unis, et de 15 ans s&rsquo;ils sont encourus en dehors des \u00c9tats-Unis.<\/li>\n<\/ul>\n\n<p class=\"\"><strong>Table des mati\u00e8res :<\/strong><\/p>\n\n<ol class=\"wp-block-list\">\n<li class=\"\"><a href=\"https:\/\/www.pluralsight.com\/blog\/it-ops\/r-and-d-capitalization#what-is-rd\">Qu&rsquo;est-ce que la capitalisation de la R&amp;D ?<\/a><\/li>\n\n\n\n<li class=\"\"><a href=\"https:\/\/www.pluralsight.com\/blog\/it-ops\/r-and-d-capitalization#how-rd-works\">Comment fonctionne la capitalisation de la R&amp;D ?<\/a><\/li>\n\n\n\n<li class=\"\"><a href=\"https:\/\/www.pluralsight.com\/blog\/it-ops\/r-and-d-capitalization#how-to-mitigate\">Comment att\u00e9nuer les effets de la capitalisation de la R&amp;D ?<\/a><\/li>\n\n\n\n<li class=\"\"><a href=\"https:\/\/www.pluralsight.com\/blog\/it-ops\/r-and-d-capitalization#how-to-benefit\">Comment b\u00e9n\u00e9ficier du cr\u00e9dit d&rsquo;imp\u00f4t R&amp;D<\/a><\/li>\n\n\n\n<li class=\"\"><a href=\"https:\/\/www.pluralsight.com\/blog\/it-ops\/r-and-d-capitalization#what-rd-costs\">Quels sont les co\u00fbts de R&amp;D qui peuvent \u00eatre capitalis\u00e9s ?<\/a><\/li>\n\n\n\n<li class=\"\"><a href=\"https:\/\/www.pluralsight.com\/blog\/it-ops\/r-and-d-capitalization#how-flow-helps\">Comment Pluralsight Flow peut vous aider \u00e0 rationaliser la d\u00e9claration des co\u00fbts de R&amp;D<\/a><\/li>\n<\/ol>\n\n<h2 class=\" wp-block-heading\" id=\"what-is-rd\">Qu&rsquo;est-ce que la capitalisation de la R&amp;D ?<\/h2>\n\n<figure class=\"wp-block-image\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/www.pluralsight.com\/content\/dam\/pluralsight2\/siege-blog-assets\/understanding-rd-capitalization.png?w=696&#038;ssl=1\" alt=\"image illustrant le qui, le quoi, le o&#xF9;, le quand et le pourquoi des changements de politique en mati&#xE8;re de capitalisation de la r&amp;amp;d\"\/><\/figure>\n\n<p class=\"\">En quoi cela est-il important ? Avant 2022, les entreprises pouvaient d\u00e9duire l&rsquo;int\u00e9gralit\u00e9 des co\u00fbts de R&amp;D &#8211; \u00e9galement appel\u00e9s co\u00fbts de recherche et de d\u00e9penses (R&amp;D) dans le code des imp\u00f4ts &#8211; dans leur d\u00e9claration de revenus. La <a href=\"https:\/\/www.irs.gov\/newsroom\/tax-cuts-and-jobs-act-a-comparison-for-businesses\">loi de<\/a> 2017 <a href=\"https:\/\/www.irs.gov\/newsroom\/tax-cuts-and-jobs-act-a-comparison-for-businesses\">sur les r\u00e9ductions d&rsquo;imp\u00f4ts et les emplois<\/a> a mis fin \u00e0 cette pratique.    <\/p>\n\n<p class=\"\">\u00c0 partir du 1er janvier 2022, les entreprises devront capitaliser et amortir les co\u00fbts de recherche et de d\u00e9veloppement, y compris les <a href=\"https:\/\/www.pluralsight.com\/events\/2022\/software-development-costs-flow\" target=\"_blank\" rel=\"noreferrer noopener\">co\u00fbts de d\u00e9veloppement de logiciels <\/a>.  <\/p>\n\n<p class=\"\">Ainsi, au lieu de d\u00e9duire imm\u00e9diatement les co\u00fbts de R&amp;D au cours de la m\u00eame ann\u00e9e fiscale, vous devez les r\u00e9partir sur cinq ou quinze ans &#8211; cinq ans pour les d\u00e9penses de R&amp;D encourues aux \u00c9tats-Unis et quinze ans pour les d\u00e9penses de R&amp;D encourues \u00e0 l&rsquo;\u00e9tranger.  <\/p>\n\n<p class=\"\">Il convient de noter que les <a href=\"https:\/\/www.ojp.gov\/sites\/g\/files\/xyckuh241\/files\/media\/document\/GAAP_Guide_Sheet_508.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">principes comptables g\u00e9n\u00e9ralement admis<\/a> (PCGA) ne sont pas modifi\u00e9s. La R&amp;D continuera d&rsquo;\u00eatre comptabilis\u00e9e en charges dans les \u00e9tats financiers des entreprises. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Comme le dit le proverbe, les seules constantes dans la vie sont la mort et les imp\u00f4ts. Nous nous permettons d&rsquo;ajouter qu&rsquo;une autre constante de la vie est que les imp\u00f4ts &#8211; et les lois qui les r\u00e9gissent &#8211; changent constamment. Les changements r\u00e9cents dans la mani\u00e8re dont les entreprises g\u00e8rent leurs co\u00fbts de recherche [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"tdm_status":"","tdm_grid_status":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[317,321,322,13],"tags":[323,324,296],"adr_country":[],"class_list":{"0":"post-12121","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-celebrites","7":"category-comores-fr","8":"category-culture-fr","9":"category-non-classifiee","10":"tag-kinshasa-fr","11":"tag-technique","12":"tag-video-fr"},"acf":{"post_version":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.0 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Qu&#039;est-ce que la capitalisation de la R&amp;D ? - Africa Daily Report<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/africadailyreport.com\/fr\/2024\/10\/14\/test-wpml-2\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Qu&#039;est-ce que la capitalisation de la R&amp;D ?\" \/>\n<meta property=\"og:description\" content=\"Comme le dit le proverbe, les seules constantes dans la vie sont la mort et les imp\u00f4ts. 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