Capitalized in-house production: accounting treatment
How to account for in-house capitalized production in France: account 72, cost build-up, capitalization criteria and tax issues.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
Capitalized in-house production: accounting treatment
Updated March 29, 2026 - In-house production capitalized as an asset affects closing, result presentation and future depreciation. Documentation is critical.
See also Optimizing taxable income before year-end, Business taxation and VAT and corporate tax filings.
Acces direct : Secure your financial closing
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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