---
id: adc-005
title: "Personal-card business expenses through the compte courant d'associé (455 lane)"
status: Accepted
decided: 2026-07-18
effective_from: 2026-01-01
effective_until: null
supersedes: null
superseded_by: null
---

# adc-005 — Personal-card business expenses through the CCA (455 lane)

> **Accepted as formalization** — "practiced; formalized with erp#57" per the
> PRD [compliance › ADC seed table](https://gitea.arcodange.lab/arcodange-org/factory/src/branch/main/vibe/PRD/ai-back-office/compliance.md#accounting-decision-records-adc).
> Operator sanity read = erp#54 human gate.

## Context

Some business expenses are paid with the operator's personal card instead of
the Qonto/Wise business accounts — e.g. the Anthropic May/June receipts
(#2344-8391, #2997-4837) with no matching Qonto debit (erp#57). The books need
those expenses without any money moving through an agent.

## Decision

A business expense paid personally is recorded as a **normal supplier
invoice**, and its payment is booked against the **compte courant d'associé**
(account 455), via the Dolibarr bank account "G.RADUREAU CCA"
(`fk_account=3`). Reimbursement of the CCA balance is a **separate human
decision**, never automatic.

## Base légale & doctrine

- PCG account 455 — *associés, comptes courants*.
- CCA formalities (convention de compte courant, interest terms if any):
  *not sourced from a PRD leaf — expert-comptable confirmation requested.*

## Alternatives rejected

- **Notes de frais module** — heavier machinery than a one-person SAS needs
  today; can supersede this lane later if volume justifies it.
- **Leaving personal-card expenses out of the ERP** — breaks completeness and
  the piste d'audit fiable (PRD compliance.md § Obligations, PAF row).

## Consequences

- Accounts touched: 455 (payment side) + the expense's class-6 account.
- The CCA bank account (`fk_account=3`) is **invisible via the bank APIs** — a
  permanent, flagged manual lane in bank reconciliation (PRD task-inventory
  § T07 guardrail), never silently ignored.
- Downstream rule: `fiscal.yaml` `personal-card-cca-lane`.
- Annexe: related-party (compte courant) balance disclosed at close.

## QA & validation

- Practiced in the current books; remaining entries (Anthropic clarification:
  which payment rail) are [HUMAN] work tracked in erp#57.
- Expense-report/CSV visibility for the personal lane is an explicit PRD
  backlog item (task-inventory § Backlog).

## References

- PRD compliance.md § ADC seed table (adc-005).
- PRD task-inventory.md § T07 guardrail + § Backlog (expense reports).
- erp#57 (bucket C — non-invoice entries).
- `fiscal.yaml` rule `personal-card-cca-lane`.