---
id: adc-003
title: "AI/SaaS subscriptions expensed (6xx), never immobilized at current unit costs"
status: Accepted
decided: 2026-07-18
effective_from: 2026-01-01
effective_until: null
supersedes: null
superseded_by: null
---

# adc-003 — AI/SaaS subscriptions expensed (6xx), never immobilized

> **Accepted as formalization** of what the PRD seed table calls "implicit
> today" (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

Arcodange's supplier side is dominated by recurring AI/SaaS subscriptions
(Anthropic, Cloudflare, OVH, etc.) at small monthly unit costs. Each entry
raised the same implicit question: expense (6xx) or immobilize (20x/205)?

## Decision

AI/SaaS subscription costs are **expensed to class-6 accounts in the period
invoiced**, never immobilized at current unit costs. Review clause: if a
perpetual licence or a single subscription materially exceeds the
small-equipment tolerance, a **superseding ADC is drafted before the method
changes** (permanence des méthodes).

## Base légale & doctrine

- PCG art. 211-1 — an asset requires control and expected future economic
  benefits; a monthly subscription confers neither beyond the period billed.
- BOI-BIC-CHG-20-30-10 — the 500 EUR HT small-equipment tolerance. *General
  doctrine cite, not sourced from a PRD leaf — expert-comptable confirmation
  requested.*
- Subscriptions are services (no transferred right of ownership) → charges.

## Alternatives rejected

- **Immobilizing (205 concessions et droits similaires) + amortization** —
  disproportionate tracking for small monthly amounts and no durable right is
  acquired; rejected at current unit costs.

## Consequences

- Accounts touched: class-6 service/subscription charge accounts.
- Downstream rule: `fiscal.yaml` `saas-subscriptions-expensed`.
- Annexe: immobilization policy disclosed from this record at close.

## QA & validation

- Consistent with every supplier entry recorded to date (ERP state).
- Expert-comptable review: pending — specifically the BOI tolerance cite above.

## References

- PRD compliance.md § ADC seed table (adc-003).
- `fiscal.yaml` rule `saas-subscriptions-expensed`.
- erp#54 (register seeding).