{"id":290,"date":"2021-05-06T11:47:08","date_gmt":"2021-05-06T09:47:08","guid":{"rendered":"https:\/\/idee.gilles.link\/?page_id=290"},"modified":"2023-02-27T09:17:28","modified_gmt":"2023-02-27T08:17:28","slug":"tolerance","status":"publish","type":"page","link":"https:\/\/idee.gilles.link\/index.php\/directrices\/comptabilite\/tolerance\/","title":{"rendered":"Tol\u00e9rance"},"content":{"rendered":"<div id=\"pl-290\"  class=\"panel-layout\" ><div id=\"pg-290-0\"  class=\"panel-grid panel-no-style\" ><div id=\"pgc-290-0-0\"  class=\"panel-grid-cell\" ><div id=\"panel-290-0-0-0\" class=\"so-panel widget widget_sow-editor panel-first-child panel-last-child\" data-index=\"0\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-editor so-widget-sow-editor-base\"\n\t\t\t\n\t\t>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n\t<h1>Tol\u00e9rances sur le report \u00e0 nouveau<\/h1>\n<p style=\"padding-left: 40px;\">Sauf cas d\u2019entreprises travaillant \u00e0 la commande ou sur projet,<\/p>\n<p style=\"padding-left: 40px;\">Les entreprises doivent fournir le poids carbone de leur produits dans les devis ou les tarifs avant qu\u2019ils ne soient fabriqu\u00e9s.<\/p>\n<p style=\"padding-left: 40px;\">Il y aura toujours, un \u00e9cart en fin d\u2019exercice entre charges et produits.<\/p>\n<p style=\"padding-left: 40px;\">Cet \u00e9cart pourra \u00eatre n\u00e9gatif ou positif.<\/p>\n<p style=\"padding-left: 40px;\">Dans cette comptabilit\u00e9 carbone , \u00eatre positif ou n\u00e9gatif ne repr\u00e9sentent aucun jugement de valeur.<\/p>\n<p style=\"padding-left: 40px;\">Ce que l\u2019on demande \u00e0 l\u2019entreprise c\u2019est d\u2019avoir un \u00e9cart le plus proche de z\u00e9ro : d\u2019\u00eatre \u00e0 l\u2019\u00e9quilibre.<\/p>\n<p style=\"padding-left: 40px;\">Mais pour \u00e9viter de rendre la vie impossible aux entreprises et d\u2019avoir une trop grande instabilit\u00e9 dans les poids carbone factur\u00e9,<\/p>\n<p style=\"padding-left: 40px;\">On accorde une tol\u00e9rance.<\/p>\n<p style=\"padding-left: 40px;\">Cette tol\u00e9rance est exprim\u00e9e en pourcentage : l\u2019\u00e9cart (charges \u2013 produit) \/ charges<\/p>\n<p style=\"padding-left: 40px;\">La valeur de cette tol\u00e9rance (ici 20 %) n\u2019est fournit que \u00e0 titre d\u2019exemple.<\/p>\n<p style=\"padding-left: 40px;\">Ce que montre ce sch\u00e9ma , c\u2019est cette tol\u00e9rance diminue \u00e0 mesure que l\u2019on \u00e9tend la p\u00e9riode sur laquelle on la calcule.<\/p>\n<p style=\"padding-left: 40px;\">A moyen terme (par exemple 4 exercices) elle devient quasi nulle.<\/p>\n<p style=\"padding-left: 40px;\">Au-del\u00e0 de la tol\u00e9rance, sera mis en \u0153uvre une sanction pour d\u00e9passement excessif.<\/p>\n<p style=\"padding-left: 40px;\">Cette sanction sera elle-m\u00eame progressive.<\/p>\n<p style=\"padding-left: 40px;\">La tol\u00e9rance n\u2019est pas n\u00e9gociable. De m\u00eame que les sanctions.<\/p>\n<p style=\"padding-left: 40px;\">Ce qui est n\u00e9gociable, ce sont les d\u00e9rogations, accord\u00e9es en amont du calcul de l\u2019\u00e9cart.<\/p>\n<\/div>\n<\/div><\/div><\/div><div id=\"pgc-290-0-1\"  class=\"panel-grid-cell\" ><div id=\"panel-290-0-1-0\" class=\"so-panel widget widget_sow-image panel-first-child panel-last-child\" data-index=\"1\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-image so-widget-sow-image-default-8b5b6f678277-290\"\n\t\t\t\n\t\t>\n\n<div class=\"sow-image-container\">\n\t\t\t<a href=\"https:\/\/idee.gilles.link\/index.php\/directrices\/comptabilite\/\"\n\t\t\t\t\t>\n\t\t\t<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/idee.gilles.link\/wp-content\/uploads\/2021\/05\/retour-1.png\" width=\"70\" height=\"70\" sizes=\"auto, (max-width: 70px) 100vw, 70px\" title=\"retour\" alt=\"\" \t\tclass=\"so-widget-image\"\/>\n\t<\/a><\/div>\n\n<\/div><\/div><\/div><\/div><div id=\"pg-290-1\"  class=\"panel-grid panel-no-style\" ><div id=\"pgc-290-1-0\"  class=\"panel-grid-cell\" ><div id=\"panel-290-1-0-0\" class=\"so-panel widget widget_sow-editor panel-first-child panel-last-child\" data-index=\"2\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-editor so-widget-sow-editor-base\"\n\t\t\t\n\t\t>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n\t<p>Maj : F\u00e9vrier 2021<\/p>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Tol\u00e9rances sur le report \u00e0 nouveau Sauf cas d\u2019entreprises travaillant \u00e0 la commande ou sur projet, Les entreprises doivent fournir le poids carbone de leur produits dans les devis ou les tarifs avant qu\u2019ils ne soient fabriqu\u00e9s. Il y aura toujours, un \u00e9cart en fin d\u2019exercice entre charges et produits. Cet \u00e9cart pourra \u00eatre n\u00e9gatif [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":64,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"templates\/template-full-notitle.php","meta":{"footnotes":""},"class_list":["post-290","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/idee.gilles.link\/index.php\/wp-json\/wp\/v2\/pages\/290","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/idee.gilles.link\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/idee.gilles.link\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/idee.gilles.link\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/idee.gilles.link\/index.php\/wp-json\/wp\/v2\/comments?post=290"}],"version-history":[{"count":3,"href":"https:\/\/idee.gilles.link\/index.php\/wp-json\/wp\/v2\/pages\/290\/revisions"}],"predecessor-version":[{"id":1194,"href":"https:\/\/idee.gilles.link\/index.php\/wp-json\/wp\/v2\/pages\/290\/revisions\/1194"}],"up":[{"embeddable":true,"href":"https:\/\/idee.gilles.link\/index.php\/wp-json\/wp\/v2\/pages\/64"}],"wp:attachment":[{"href":"https:\/\/idee.gilles.link\/index.php\/wp-json\/wp\/v2\/media?parent=290"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}