{"id":3193,"date":"2025-08-14T14:00:00","date_gmt":"2025-08-14T14:00:00","guid":{"rendered":"https:\/\/hodl-consulting.com\/?p=3193"},"modified":"2026-09-09T19:32:19","modified_gmt":"2026-09-09T19:32:19","slug":"mining-comptabilite-guide","status":"publish","type":"post","link":"https:\/\/hodl-consulting.com\/en\/mining-comptabilite-guide\/","title":{"rendered":"Mining : organiser la comptabilit\u00e9 du mat\u00e9riel et des revenus"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"3193\" class=\"elementor elementor-3193\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d4e3c5c8 h26-section h26-header elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d4e3c5c8\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a41fbed1\" data-id=\"a41fbed1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-75f1fdba elementor-widget elementor-widget-html\" data-id=\"75f1fdba\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n\t\t\t<header class=\"h26-nav\" lang=\"en\" aria-label=\"HODL Consulting\"><a class=\"h26-skip-link\" href=\"#h26-main\">Skip to content<\/a><a class=\"h26-brand\" href=\"https:\/\/hodl-consulting.com\/en\/\" aria-label=\"HODL Consulting\"><img decoding=\"async\" loading=\"eager\" class=\"h26-logo-light\" src=\"https:\/\/hodl-consulting.com\/wp-content\/plugins\/hodl-bilingual\/assets\/hodl-consulting-51fb09f.webp\" alt=\"HODL Consulting\" width=\"135\" height=\"47\"><img decoding=\"async\" loading=\"eager\" class=\"h26-logo-dark\" src=\"https:\/\/hodl-consulting.com\/wp-content\/plugins\/hodl-bilingual\/assets\/hodl-consulting-01a99f7.webp\" alt=\"HODL Consulting\" width=\"135\" height=\"47\"><\/a><nav class=\"h26-links\" aria-label=\"Main navigation\"><a href=\"https:\/\/hodl-consulting.com\/en\/qui-sommes-nous\/\">The firm<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/services\/\">Services<\/a><details><summary>Your crypto project \u25be<\/summary><div><a href=\"https:\/\/hodl-consulting.com\/en\/crypto\/\">Crypto accounting<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/paiements-crypto-entreprise\/\">Crypto payments<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/holding-crypto\/\">Holding and treasury<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/mining-comptabilite\/\">Mining<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/tresorerie-crypto-professions-medicales\/\">Medical professionals<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/mica-psca\/\">Crypto providers \/ MiCA<\/a><\/div><\/details><a href=\"https:\/\/hodl-consulting.com\/en\/blog\/\">Resources<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/revue-de-presse\/\">Press<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/contact\/\">Contact<\/a><\/nav><span data-no-translation=\"\"><a class=\"h26-language\" data-no-translation-href=\"\" href=\"https:\/\/hodl-consulting.com\/wp-json\/wp\/v2\/posts\/3193\/\" lang=\"fr\" hreflang=\"fr\">FR<\/a><\/span><button class=\"dark-toggle\" type=\"button\" aria-label=\"Toggle light and dark mode\" aria-pressed=\"true\">Light \/ dark<\/button><details class=\"h26-mobile-nav\"><summary>Menu<\/summary><div><a href=\"https:\/\/hodl-consulting.com\/en\/qui-sommes-nous\/\">The firm<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/services\/\">Services<\/a><details><summary>Your crypto project \u25be<\/summary><div><a href=\"https:\/\/hodl-consulting.com\/en\/crypto\/\">Crypto accounting<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/paiements-crypto-entreprise\/\">Crypto payments<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/holding-crypto\/\">Holding and treasury<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/mining-comptabilite\/\">Mining<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/tresorerie-crypto-professions-medicales\/\">Medical professionals<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/mica-psca\/\">Crypto providers \/ MiCA<\/a><\/div><\/details><a href=\"https:\/\/hodl-consulting.com\/en\/blog\/\">Resources<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/revue-de-presse\/\">Press<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/contact\/\">Contact<\/a><\/div><\/details><\/header><style id=\"h26-review-ux\">#tidio-chat,#tidio-chat-code{display:none!important}.h26-skip-link{position:fixed;left:12px;top:-160px;z-index:999999;background:#fff;color:#0B1A46!important;padding:12px 18px;border:2px solid #0B1A46;border-radius:6px}.h26-skip-link:focus{top:44px}.h26-nav a:focus-visible,.h26-nav button:focus-visible,.h26-nav summary:focus-visible,.h26-section a:focus-visible,.h26-section input:focus-visible,.h26-section textarea:focus-visible{outline:3px solid #55A296!important;outline-offset:4px}body.dark .h26-nav :focus-visible,body.dark .h26-section :focus-visible{outline-color:#98CEC6!important}<\/style><script id=\"h26-review-navigation\">(function(){function init(){var nav=document.querySelector(\".h26-nav\"),main=document.querySelector(\".h26-hero h1\");if(!nav||nav.dataset.h26Ready)return;nav.dataset.h26Ready=\"yes\";if(main){main.id=\"h26-main\";main.setAttribute(\"tabindex\",\"-1\")}var button=nav.querySelector(\".dark-toggle\");function sync(){if(button)button.setAttribute(\"aria-pressed\",String(document.body.classList.contains(\"dark\")))}sync();new MutationObserver(sync).observe(document.body,{attributes:true,attributeFilter:[\"class\"]});function close(focus){var opened=Array.from(nav.querySelectorAll(\"details[open]\"));opened.forEach(function(d){d.open=false});if(focus&&opened.length){var summary=opened[0].querySelector(\"summary\");if(summary)summary.focus()}}document.addEventListener(\"keydown\",function(e){if(e.key===\"Escape\")close(true)});document.addEventListener(\"click\",function(e){if(!nav.contains(e.target))close(false)})}if(document.readyState===\"loading\")document.addEventListener(\"DOMContentLoaded\",init,{once:true});else init()})();<\/script>\t\t<style id=\"h27-pilot-design\">\n.h26-section{--h27-ink:#0B1A46;--h27-paper:#FEFEFE;--h27-soft:#E5E6F2;--h27-line:#0b1a4626;--h27-muted:#52607b;--h27-mint:#98CEC6}.dark .h26-section{--h27-ink:#FEFEFE;--h27-paper:#222222;--h27-soft:#2c3039;--h27-line:#ffffff24;--h27-muted:#c4c8d3}.h26-section{color:var(--h27-ink)}.h26-section .elementor-container{max-width:1180px!important}.h26-section:not(.h26-header):not(.h26-footer){padding:72px 28px!important}.h26-section h2{font-size:clamp(28px,3.2vw,42px)!important;line-height:1.2!important;letter-spacing:-1.1px!important}.h26-section h3{line-height:1.3!important}.h26-section p{line-height:1.75}.h26-header{border-bottom:1px solid var(--h27-line)!important}.h26-nav{min-height:78px}.h26-nav .dark-toggle{padding:8px 12px!important;border-radius:30px!important;font-size:12px!important}.h26-nav .h26-links{gap:20px!important}.h27-unused-hero{background:radial-gradient(ellipse at 90% 40%,#98cec638,transparent 60%),var(--h27-paper)!important;overflow:hidden}.h27-unused-hero>.elementor-container>.elementor-column>.elementor-widget-wrap{display:grid!important;grid-template-columns:1.08fr 1fr;column-gap:52px;align-content:center;align-items:start}.h27-unused-hero .elementor-widget-html,.h27-unused-hero .elementor-widget-html>.elementor-widget-container{display:contents}.h27-unused-hero .h27-kicker{grid-column:1;grid-row:1;letter-spacing:2px;text-transform:uppercase;font-size:11px!important;font-weight:600;display:flex;align-items:center;gap:10px;margin:0 0 24px!important}.h27-kicker:before{content:'';width:7px;height:7px;border-radius:50%;background:#55A296;box-shadow:0 0 0 5px #98cec630}.h27-unused-hero .elementor-widget-heading{grid-column:1;grid-row:2}.h27-unused-hero h1{font-size:clamp(38px,4.25vw,60px)!important;line-height:1.07!important;letter-spacing:-2px!important;max-width:650px!important;margin:0 0 22px!important}.h27-unused-hero .elementor-widget-text-editor{grid-column:1;grid-row:3}.h27-unused-hero .elementor-widget-text-editor p{font-size:15px!important;line-height:1.8!important}.h27-unused-hero .h27-scene{grid-column:2;grid-row:1\/span 3;align-self:center}.h27-scene{position:relative;min-height:440px;width:100%;border:1px solid var(--h27-line);border-radius:26px;background:linear-gradient(150deg,#e5e6f270,#98cec620);overflow:hidden;isolation:isolate}.h27-scene:before{content:'';position:absolute;inset:0;background-image:linear-gradient(var(--h27-line) 1px,transparent 1px),linear-gradient(90deg,var(--h27-line) 1px,transparent 1px);background-size:28px 28px;opacity:.26;mask-image:linear-gradient(transparent,#000,transparent);z-index:-1}.h27-scene-label{display:flex;justify-content:space-between;padding:23px 24px;font-size:10px;letter-spacing:1.8px;text-transform:uppercase;color:var(--h27-muted)}.h27-scene-label b{color:var(--h27-ink);font-weight:600}.h27-orbit{position:absolute;width:320px;height:320px;border:1px solid var(--h27-line);border-radius:50%;left:50%;top:50%;transform:translate(-50%,-43%)}.h27-orbit:after{content:'';position:absolute;inset:35px;border:1px dashed var(--h27-line);border-radius:50%}.h27-core{position:absolute;left:50%;top:43%;transform:translate(-50%,-50%);background:#0B1A46;color:#FEFEFE;padding:24px 26px;border-radius:16px;box-shadow:0 14px 38px #0b1a4628;text-align:center;width:194px;border:1px solid #98cec670}.h27-core b{display:block;font:600 25px Montserrat,sans-serif;letter-spacing:-1px;color:#FEFEFE!important}.h27-core span{display:block;font-size:11px;margin-top:7px;color:#b9dcd7!important}.h27-node{position:absolute;padding:12px 16px;display:flex;align-items:center;gap:10px;background:var(--h27-paper);border:1px solid var(--h27-line);border-radius:11px;box-shadow:0 8px 22px #0b1a460b;font-size:12px;font-weight:600}.h27-node i{font-style:normal;background:var(--h27-soft);width:28px;height:28px;border-radius:8px;display:grid;place-items:center;color:var(--h27-ink)}.h27-node.n1{top:82px;left:25px}.h27-node.n2{top:93px;right:22px}.h27-node.n3{top:268px;left:35px}.h27-node.n4{top:277px;right:24px}.h27-scene-foot{position:absolute;bottom:20px;left:20px;right:20px;font-size:11px;text-align:center;padding-top:14px;border-top:1px solid var(--h27-line);color:var(--h27-muted)}.h27-scene svg.h27-network{position:absolute;inset:0;width:100%;height:100%;pointer-events:none}.h27-network path{fill:none;stroke:#55A296;stroke-width:1.1;stroke-dasharray:4 7;animation:h27flow 30s linear infinite}.h27-network circle{fill:#98CEC6}.h27-proof{display:flex;flex-wrap:wrap;gap:9px 18px;margin-top:22px;font-size:11px;color:var(--h27-muted)}.h27-proof span{border-left:2px solid #98CEC6;padding-left:10px}.h27-editorial-intro{max-width:670px;margin-bottom:30px;color:var(--h27-muted)}.h27-projects{display:grid;grid-template-columns:1fr 1fr;gap:22px}.h27-project{border:1px solid var(--h27-line);border-radius:18px;overflow:hidden;background:var(--h27-paper);transition:transform .25s,box-shadow .25s}.h27-project:hover{transform:translateY(-4px);box-shadow:0 18px 40px #0b1a4612}.h27-project:nth-child(2){background:var(--h27-soft)}.h27-project-art{height:146px;padding:25px 30px;display:flex;align-items:center;justify-content:center;gap:12px;position:relative;border-bottom:1px solid var(--h27-line);background:linear-gradient(135deg,#98cec61a,transparent)}.h27-project-art span{background:var(--h27-paper);border:1px solid var(--h27-line);padding:9px 13px;border-radius:8px;font-size:12px;box-shadow:0 8px 20px #0b1a4608}.h27-project-art b{font-size:23px;color:var(--h27-muted)}.h27-project-body{padding:26px 30px}.h27-project-body small{font-size:10px;letter-spacing:1.4px;text-transform:uppercase;color:var(--h27-muted)}.h27-project-body h3{font-size:23px!important;letter-spacing:-.7px;margin:12px 0!important}.h27-project-body p{font-size:14px!important;margin-bottom:20px}.h27-project-body a{display:inline-block;font-size:13px!important;font-weight:600;border-bottom:1px solid #55A296;padding-bottom:4px}.h27-more-projects{display:flex;flex-wrap:wrap;gap:12px 28px;padding-top:26px;font-size:13px}.h27-method-intro{display:grid;grid-template-columns:1fr 1fr;gap:40px;margin:8px 0 36px}.h27-method-intro p{font-size:15px!important}.h27-steps{display:grid;grid-template-columns:1fr 1fr;gap:0 40px;counter-reset:steps}.h27-step{padding:28px 0 24px;border-top:1px solid var(--h27-line);position:relative;padding-left:52px}.h27-step:before{counter-increment:steps;content:'0' counter(steps);position:absolute;top:27px;left:0;font-size:13px;font-weight:600;color:#55A296}.h27-step h3{font-size:20px!important;margin:0 0 14px!important}.h27-step p{font-size:13px!important;margin:0!important}.h27-situations{border-radius:16px;background:var(--h27-soft);padding:28px 32px;margin-top:30px}.h27-situations h3{font-size:22px!important}.h27-situations li{margin:12px 0;font-size:14px;line-height:1.7}.h27-person{display:grid;grid-template-columns:.8fr 1.2fr;gap:0;background:var(--h27-soft);border-radius:22px;overflow:hidden;margin:18px 0 48px}.h27-person-photo{position:relative;min-height:330px;overflow:hidden}.h27-person-photo img{width:100%!important;height:100%!important;object-fit:cover!important;position:absolute;inset:0;filter:saturate(.75)}.h27-person-copy{padding:42px;align-self:center}.h27-person-copy small{font-size:10px;letter-spacing:1.5px;text-transform:uppercase}.h27-person-copy h3{font-size:29px!important;letter-spacing:-.8px;margin:15px 0!important}.h27-person-copy p{font-size:14px!important}.h27-videos{display:grid;grid-template-columns:1fr 1fr 1fr;gap:22px}.h27-video{border:1px solid var(--h27-line);border-radius:14px;overflow:hidden}.h27-video>a{position:relative;display:block;overflow:hidden}.h27-video img{width:100%!important;aspect-ratio:16\/9!important;object-fit:cover!important;transition:transform .4s}.h27-video:hover img{transform:scale(1.035)}.h27-video>a:after{content:'\u25b6';position:absolute;left:50%;top:50%;transform:translate(-50%,-50%);width:44px;height:44px;border-radius:50%;background:#0b1a46d9;color:white;display:grid;place-items:center;font-size:15px;padding-left:2px}.h27-video>div{padding:20px}.h27-video h3{font-size:17px!important;margin:0 0 10px!important}.h27-video small{font-size:11px;color:var(--h27-muted)}.h27-media{display:grid;grid-template-columns:1.1fr 1fr;gap:36px;align-items:center}.h27-media figure{margin:0!important;position:relative}.h27-media img{border-radius:18px;width:100%!important;aspect-ratio:16\/10;object-fit:cover}.h27-media figcaption{font-size:10px;margin-top:10px;color:var(--h27-muted)}.h27-media p{font-size:14px!important}.h27-media a{font-size:13px!important}.h27-media-label{display:inline-block;background:var(--h27-soft);padding:8px 12px;border-radius:6px;font-size:10px;letter-spacing:1px;margin-bottom:14px}.h27-socials{display:flex;gap:10px;flex-wrap:wrap;margin:20px 0}.h27-socials a{display:flex;gap:8px;align-items:center;font-size:12px!important;border:1px solid var(--h27-line);padding:9px 11px;border-radius:8px;line-height:1!important}.h27-socials svg{width:17px;height:17px;fill:currentColor;flex-shrink:0}.h27-payments{display:flex;gap:16px;align-items:center;flex-wrap:wrap;margin:24px 0;padding-top:22px;border-top:1px solid var(--h27-line)}.h27-payments>span{font-size:11px}.h27-payments img{height:25px!important;width:auto!important;max-width:85px!important;object-fit:contain;background:white;border-radius:4px;padding:3px}.h27-payments b{font-size:11px;font-weight:500}.h27-reviews-header{display:flex;gap:28px;align-items:center;margin:22px 0}.h27-rating{font-size:48px;letter-spacing:-2px;line-height:1}.h27-rating small{font-size:20px;letter-spacing:0}.h27-stars{color:#B97709!important;letter-spacing:3px;font-size:15px}.dark .h27-stars{color:#f9cc72!important}.h27-reviews-header p{margin:5px 0;font-size:12px!important}.h27-review-track{display:flex;gap:20px;overflow-x:auto;scroll-snap-type:x mandatory;scrollbar-width:thin;padding:4px 0 15px;scroll-behavior:smooth}.h27-review{flex:0 0 calc((100% - 40px)\/3);border:1px solid var(--h27-line);border-radius:16px;padding:25px;background:var(--h27-paper);scroll-snap-align:start}.h27-review blockquote{font-size:17px!important;line-height:1.7;margin:18px 0!important;border:0!important;padding:0!important}.h27-review-author{font-size:13px;font-weight:600}.h27-review small,.h27-review a{font-size:10px!important;line-height:1.7!important;color:var(--h27-muted)!important}.h27-review-controls{display:flex;align-items:center;gap:10px;margin-top:15px}.h27-review-controls button{background:var(--h27-paper);color:var(--h27-ink);border:1px solid var(--h27-line);border-radius:30px;padding:8px 14px;font-size:12px}.h27-review-controls span{font-size:10px;margin-left:auto;color:var(--h27-muted)}.h27-faq details{border-top:1px solid var(--h27-line);padding:18px 0}.h27-faq summary{cursor:pointer;font-size:16px;font-weight:600;line-height:1.5}.h27-faq details p{font-size:14px!important;margin-top:15px}.h27-faq>p{max-width:740px}.h27-cta{display:flex;align-items:center;gap:22px;margin:28px 0 0}.h27-cta a{display:inline-block;border-radius:8px;background:#98CEC6;color:#0B1A46!important;padding:14px 20px;font-size:13px;font-weight:600}.h27-cta span{font-size:11px;color:var(--h27-muted)}@keyframes h27flow{to{stroke-dashoffset:-220}}@media(prefers-reduced-motion:reduce){.h27-network path{animation:none}.h27-project,.h27-video img{transition:none}.h27-review-track{scroll-behavior:auto}}\n@media(max-width:1024px){.h26-nav .h26-links{gap:10px!important}.h27-unused-hero>.elementor-container>.elementor-column>.elementor-widget-wrap{column-gap:26px}.h27-scene{min-height:390px}.h27-core{width:150px;padding:20px 10px}.h27-node{padding:8px;font-size:10px;gap:6px}.h27-node.n1{left:10px;top:72px}.h27-node.n2{right:10px;top:94px}.h27-node.n3{left:10px;top:235px}.h27-node.n4{right:10px;top:257px}.h27-person-copy{padding:30px}.h27-project-art{padding:20px 12px;gap:7px}.h27-project-art span{font-size:10px;padding:8px}.h27-review{flex-basis:calc((100% - 20px)\/2)}}\n@media(max-width:767px){.h26-section:not(.h26-header):not(.h26-footer){padding:44px 20px!important}.h27-unused-hero>.elementor-container>.elementor-column>.elementor-widget-wrap{grid-template-columns:1fr;gap:0}.h27-unused-hero h1{font-size:38px!important;letter-spacing:-1.5px!important}.h27-unused-hero .h27-scene{grid-column:1;grid-row:4;margin-top:28px;min-height:370px}.h27-unused-hero .h27-kicker{font-size:9px!important;letter-spacing:1.3px;margin-bottom:22px!important}.h27-projects,.h27-method-intro,.h27-steps,.h27-person,.h27-media{grid-template-columns:1fr}.h27-projects{gap:18px}.h27-project-art{height:122px}.h27-project-body{padding:24px}.h27-method-intro{gap:4px}.h27-person-photo{min-height:290px}.h27-person-copy{padding:28px}.h27-videos{grid-template-columns:1fr}.h27-situations{padding:24px}.h27-review{flex-basis:90%;padding:22px}.h27-review-controls{flex-wrap:wrap}.h27-review-controls span{width:100%;margin-top:7px}.h27-scene-label{font-size:8px}.h27-scene-foot{font-size:10px}.h27-cta{align-items:flex-start;flex-direction:column;gap:10px}.h27-proof{font-size:10px}.h27-media{gap:22px}.h27-rating{font-size:42px}.h27-socials a{padding:9px}.h26-footer .h26-footer-grid{gap:32px!important}}\n.dark .h27-scene{background:radial-gradient(ellipse at 70% 25%,#98cec61c,transparent 65%),linear-gradient(135deg,#30343e,#24272c)}.h27-media .h26-media-image{aspect-ratio:16\/10!important;object-fit:cover!important}.h27-step p{color:var(--h27-muted)}.h27-socials i{font-family:\"Font Awesome 5 Brands\"!important}.h27-scene .h27-core span{font-size:10px!important;letter-spacing:0!important}.h27-hero-pilot .h26-kicker{display:none}<\/style><style id=\"h27-qa-refinements\">.h27-review blockquote{background:transparent!important;letter-spacing:0!important}.h27-review-controls button:hover,.h27-review-controls button:focus,.h26-nav .dark-toggle:hover,.h26-nav .dark-toggle:focus{background:#98CEC6!important;color:#0B1A46!important;border-color:#55A296!important}.h27-review-track{scrollbar-color:#98CEC6 transparent}.h27-review-controls button:focus-visible{outline:2px solid #55A296;outline-offset:3px}@media(max-width:767px){.h27-unused-hero h1{font-size:32px!important;line-height:1.12!important;letter-spacing:-1px!important}.h26-nav{gap:12px!important;justify-content:space-between!important}.h26-nav .dark-toggle{font-size:0!important;width:34px!important;min-width:34px!important;height:34px!important;padding:4px!important;flex-shrink:0}.h26-nav .dark-toggle:before{content:'\u25d0';font:22px Arial,sans-serif!important;line-height:1}.h26-nav .h26-brand img{width:85px!important;height:auto!important}.h26-nav .h26-mobile-nav>summary{font-size:12px!important}.h27-unused-hero .h27-scene{min-height:390px}.h27-node.n2{top:85px}.h27-node.n3{top:245px}.h27-node.n4{top:267px}.h27-core{top:46%;padding:18px 10px}}\n<\/style><style id=\"h27-scene-readability\">.h27-scene,.h27-scene *{line-height:1.45!important;letter-spacing:0!important}.h27-scene-label{line-height:1.4!important;gap:12px;align-items:flex-start}.h27-scene-label>*{font-size:inherit!important;line-height:1.4!important}.h27-terminal strong{line-height:1.25!important}.h27-core b{line-height:1.2!important}.h27-node i{line-height:1!important}.h27-scene-foot{line-height:1.5!important}.h27-route-card b{line-height:1!important}.h27-project-art{line-height:1.5!important}.h27-project-art *{line-height:1.5!important;letter-spacing:0!important}@media(max-width:767px){.h27-terminal{top:70px!important}.h27-route-card{top:100px!important}.h27-route-card.route-second{top:240px!important}.h27-scene-label{padding:17px 18px!important}.h27-payment-scene .h27-scene-foot{bottom:16px!important}}\n<\/style><style id=\"h27-footer-scale\">.h26-footer h2{font-size:16px!important;line-height:1.4!important;letter-spacing:0!important}.h26-footer .h26-footer-grid>div:first-child h2{font-size:23px!important}.h26-footer .h26-footer-grid{gap:44px!important}.h26-footer .h26-footer-grid a{font-size:13px!important}.h26-footer{padding-top:45px!important;padding-bottom:25px!important}<\/style><style id=\"h27-guide-reading\">.h26-hero h1{font-size:clamp(34px,4.3vw,56px)!important;line-height:1.12!important;letter-spacing:-1.6px!important;max-width:1030px}.h26-hero .elementor-widget-text-editor p{font-size:13px!important;color:var(--h27-muted);line-height:1.8!important}.h26-hero{background:var(--h27-paper)!important}.h26-section:not(.h26-header):not(.h26-footer){padding-top:46px!important;padding-bottom:46px!important}.h26-section:not(.h26-hero):not(.h26-header):not(.h26-footer)>.elementor-container{max-width:950px!important}.h26-section .h26-reading{max-width:none!important}.h26-section .h26-reading p,.h26-section .h26-reading li{font-size:15px!important;line-height:1.9!important}.h26-section h2{font-size:clamp(26px,3vw,36px)!important;letter-spacing:-.8px!important;scroll-margin-top:70px}.h26-section h3{font-size:23px!important;margin:28px 0 16px!important}.h26-section .h26-reading li{margin:12px 0}.h27-guide-toc{border-top:1px solid var(--h27-line);padding-top:22px;margin-top:25px}.h27-guide-toc span{display:block;font-size:11px;text-transform:uppercase;letter-spacing:1.4px;margin-bottom:12px}.h27-guide-toc ol{display:flex;flex-wrap:wrap;gap:8px 22px;list-style:none;padding:0!important;margin:0!important}.h27-guide-toc li{font-size:12px!important;line-height:1.7!important;margin:0!important}.h27-guide-toc a{display:block;border-bottom:1px solid var(--h27-line);padding:4px 0}.h27-guide-toc a:focus-visible{outline:3px solid #55A296;outline-offset:3px}.h27-guide-image{display:block;width:100%;max-height:430px;object-fit:contain;border-radius:15px;background:var(--h27-paper)}.h26-section .h26-reading table{display:block;overflow:auto;max-width:100%}.h26-section .h26-reading blockquote{background:var(--h27-paper);border-left:3px solid #98CEC6;border-radius:0 12px 12px 0;padding:25px;margin:25px 0}.h26-section .h26-reading a{overflow-wrap:anywhere}.h26-footer h2{font-size:16px!important}.h26-footer .h26-footer-grid>div:first-child h2{font-size:23px!important}@media(max-width:767px){.h26-hero h1{font-size:32px!important;letter-spacing:-1px!important}.h26-section:not(.h26-header):not(.h26-footer){padding:34px 20px!important}.h27-guide-toc ol{display:block}.h27-guide-toc li{margin:8px 0!important}.h26-section .h26-reading p,.h26-section .h26-reading li{font-size:14px!important}}<\/style>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7b3a5997 h26-section h26-hero elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7b3a5997\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cf16be3d\" data-id=\"cf16be3d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-43f61607 elementor-widget elementor-widget-heading\" data-id=\"43f61607\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Mining: accounting for equipment and revenue<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a993feb elementor-widget elementor-widget-html\" data-id=\"0a993feb\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<p class=\"h29-guide-date\" data-no-translation>Published 14\/08\/2025 \u00b7 Updated 08\/09\/2026 \u00b7 <a href=\"https:\/\/hodl-consulting.com\/en\/qui-sommes-nous\/\">Houssen Issouf Aly, French chartered accountant<\/a><\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91ac1b89 elementor-widget elementor-widget-html\" data-id=\"91ac1b89\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<p class=\"h26-kicker\" lang=\"en\">Crypto-assets \u00b7 Companies \u00b7 Directors<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d60b9864 elementor-widget elementor-widget-text-editor\" data-id=\"d60b9864\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div lang=\"en\"><p>Practical guidance for companies and directors. Revised on 7 September 2026.<\/p><p class=\"h26-meta\">Original article: 2025-08-14 \u00b7 HODL Consulting<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7fd1832c h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7fd1832c\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-31c7b96b\" data-id=\"31c7b96b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9ac90397 elementor-widget elementor-widget-html\" data-id=\"9ac90397\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<img decoding=\"async\" height=\"420\" width=\"800\" class=\"h27-guide-image\" alt=\"Mining: accounting for equipment and revenue\" src=\"https:\/\/hodl-consulting.com\/wp-content\/plugins\/hodl-bilingual\/assets\/hodl-article-mining-comptabilite-en.webp\" loading=\"lazy\"><nav class=\"h27-guide-toc\" aria-label=\"Guide contents\"><span>In this guide \u00b7 5 min read<\/span><ol><li><a href=\"#h27-guide-part-1\">Start with the actual activity<\/a><\/li><li><a href=\"#h27-guide-part-2\">Build a monthly record<\/a><\/li><li><a href=\"#h27-guide-part-3\">Separate activity revenue, disposal and tax regime<\/a><\/li><li><a href=\"#h27-guide-part-4\">A technical point to update<\/a><\/li><li><a href=\"#h27-guide-part-5\">Sources<\/a><\/li><li><a href=\"#h27-guide-part-6\">Next steps<\/a><\/li><\/ol><\/nav><script>(function(){function init(){var heads=document.querySelectorAll('.h26-section:not(.h26-footer) h2.elementor-heading-title');heads.forEach(function(h,i){h.id='h27-guide-part-'+(i+1)})}if(document.readyState==='loading')document.addEventListener('DOMContentLoaded',init,{once:true});else init()})();<\/script>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0dc88147 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0dc88147\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5d14e50b\" data-id=\"5d14e50b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fa066188 elementor-widget elementor-widget-heading\" data-id=\"fa066188\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Start with the actual activity<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da6e4921 elementor-widget elementor-widget-text-editor\" data-id=\"da6e4921\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"h26-reading\" lang=\"en\"><p>Operating machines, using a hosting provider and renting computing power produce different accounting records. Before choosing accounts or valuation methods, establish what the company owns, what it purchases and what it receives.<\/p><h3>Three operating arrangements<\/h3><ul><li><strong>Directly operated equipment.<\/strong> The company purchases machines, organises their operation and pays for installation, energy and maintenance.<\/li><li><strong>Owned equipment hosted by a provider.<\/strong> The company retains ownership while another party operates the machines. The contract should identify the equipment, charges, downtime arrangements, insurance and recovery conditions.<\/li><li><strong>Purchased computing power or services.<\/strong> A subscription or commercial contract does not prove ownership of machines. Its treatment depends on the rights acquired and the actual service delivered.<\/li><\/ul><p>For each arrangement, compare the contract with pool statements and wallet movements. Who receives the rewards? Are fees billed separately or deducted before payout? Does a payout threshold leave a balance with the operator? These answers determine the records and controls required.<\/p><h3>Main business or additional activity<\/h3><p>An established company adding mining should track it separately: directly attributable expenses, a justified allocation of shared costs and the assets involved. An ancillary activity still requires an assessment of the company\u2019s purpose, contracts, tax regime and any applicable obligations. Our <a href=\"https:\/\/hodl-consulting.com\/en\/mining-comptabilite\/\">mining business page<\/a> explains how to prepare a project.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6fb0f119 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6fb0f119\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-79bcc9a2\" data-id=\"79bcc9a2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8b44aed5 elementor-widget elementor-widget-heading\" data-id=\"8b44aed5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Build a monthly record<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56953e8c elementor-widget elementor-widget-text-editor\" data-id=\"56953e8c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"h26-reading\" lang=\"en\"><p>Usable accounting records connect equipment, production, fees and financial movements. A dashboard showing only the current value of tokens cannot reconstruct a financial year\u2019s activity.<\/p><h3>Track equipment from purchase to disposal<\/h3><p>Keep invoices, serial numbers, evidence of ownership, installation costs and commissioning dates. Document expected useful life and events that may change it: replacement, lasting breakdown, technical developments or site closure. One depreciation period for every ASIC is not an accounting rule. Deteriorating profitability may also require an assessment of equipment value.<\/p><h3>Build a monthly reconciliation<\/h3><ol><li>Export pool statements showing production periods, allocated quantities, fees, pending balances and payouts.<\/li><li>Match payouts to business wallets using the network, date and transaction identifier.<\/li><li>Identify internal transfers, conversions, sales and related fees.<\/li><li>Match euro receipts to bank statements and platform transactions.<\/li><li>Explain differences and retain the sources used for valuations, with a consistent date and time convention.<\/li><\/ol><h3>Illustrative example: keep quantities and prices consistent<\/h3><p>Suppose a statement allocates 0.10 BTC to the company and pays out 0.098 BTC after deducting 0.002 BTC. The deduction needs to be explained using the contract and statement. At a hypothetical price of \u20ac50,000 per BTC, these quantities represent \u20ac5,000, \u20ac4,900 and \u20ac100 respectively.<\/p><p>If the 0.098 BTC is later sold at a hypothetical price of \u20ac55,000, gross proceeds are \u20ac5,390 before selling fees. This example illustrates reconciliation; it does not independently prescribe journal entries, revenue recognition timing or the tax base. Those depend on the contract, entity and applicable accounting framework.<\/p><h3>Distinguish profitability from cash flow<\/h3><p>The budget should separate initial investment, financing, energy, hosting, maintenance and replacement. Test lower production, higher costs and changing sale prices separately. Retained tokens do not automatically pay euro-denominated bills, while depreciation affects profit without being a monthly cash payment. Your <a href=\"https:\/\/hodl-consulting.com\/en\/accompagnement-conseil\/\">forecast and cash-flow scenarios<\/a> need to reflect these differences.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1679a048 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1679a048\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-50f9842d\" data-id=\"50f9842d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cefad20d elementor-widget elementor-widget-heading\" data-id=\"cefad20d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Separate activity revenue, disposal and tax regime<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7d87f7a elementor-widget elementor-widget-text-editor\" data-id=\"d7d87f7a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"h26-reading\" lang=\"en\"><p>Mining taxation depends on who conducts the activity and the applicable tax regime. French administrative guidance for individuals places consideration for participating in the system\u2019s operation within the BNC category. This does not turn a company\u2019s corporate-taxable result into personal income governed by that same regime.<\/p><p>Do not select a micro-BIC regime, allowance or depreciation period from a generic example. Assess the actual activity and eligibility conditions. Likewise, form 2086 concerns disposals within the French individual digital-asset capital gains regime; it is not a universal return for mining receipts.<\/p><h3>Year-end checks<\/h3><ul><li>Inventory owned machines and their condition, including equipment hosted abroad.<\/li><li>Reconcile quantities across wallets, platforms and pool statements, distinguishing balances still due from assets already received.<\/li><li>Document fees, transactions around the reporting date and valuation methods.<\/li><li>Assess VAT and territorial questions separately according to the contracts and counterparties.<\/li><\/ul><h3>Frequently asked questions<\/h3><p><strong>Must tokens be sold immediately?<\/strong> Holding or selling is a management decision to document, particularly in light of cash needs. Keeping tokens without conversion to euros does not establish that there is no accounting or tax treatment.<\/p><p><strong>Is a wallet export enough?<\/strong> It shows movements, but not necessarily their nature, equipment ownership, fee breakdown or production period. It needs to be matched to contracts and operator statements.<\/p><p><strong>What should we bring to an initial discussion?<\/strong> Your company structure, contracts, equipment inventory, complete sample pool and wallet statements, energy or hosting invoices and project objectives.<\/p><p>Reference: <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/2824-PGP.html\/identifiant=BOI-BNC-CHAMP-10-10-20-40-20190902\" target=\"_blank\" rel=\"noopener\">French tax guidance on mining, paragraph 1080<\/a>. The sources below distinguish individual taxation from Ethereum\u2019s technical evolution.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cf1c97e5 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cf1c97e5\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5cb740d0\" data-id=\"5cb740d0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b420c25f elementor-widget elementor-widget-heading\" data-id=\"b420c25f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">A technical point to update<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7ed8b40 elementor-widget elementor-widget-text-editor\" data-id=\"c7ed8b40\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"h26-reading\" lang=\"en\"><p>Ethereum Mainnet has used proof-of-stake since September 2022. GPU mining of Ethereum no longer describes its current operation. Staking is a different activity requiring its own transaction analysis.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-22184cff h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"22184cff\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-efb78285\" data-id=\"efb78285\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e54cc6ee elementor-widget elementor-widget-heading\" data-id=\"e54cc6ee\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Sources<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e52bacb3 elementor-widget elementor-widget-text-editor\" data-id=\"e52bacb3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li><a href=\"https:\/\/www.impots.gouv.fr\/particulier\/questions\/comment-declarer-les-plus-ou-moins-values-sur-cessions-dactifs-numeriques\" target=\"_blank\" rel=\"noopener\">DGFiP \u00b7 Fiscalit\u00e9 des actifs num\u00e9riques<\/a><\/li><li><a href=\"https:\/\/www.impots.gouv.fr\/formulaire\/2086\/declaration-des-plus-ou-moins-values-de-cessions-dactifs-numeriques\" target=\"_blank\" rel=\"noopener\">DGFiP \u00b7 Formulaire 2086<\/a><\/li><li><a href=\"https:\/\/ethereum.org\/roadmap\/merge\/\" target=\"_blank\" rel=\"noopener\">Ethereum Foundation \u00b7 The Merge<\/a><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8f6e7d7c h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8f6e7d7c\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-05a5d61e\" data-id=\"05a5d61e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0d1b9f7d elementor-widget elementor-widget-heading\" data-id=\"0d1b9f7d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Next steps<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3baf3e9d elementor-widget elementor-widget-text-editor\" data-id=\"3baf3e9d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/hodl-consulting.com\/en\/mining-comptabilite\/\">Discuss this topic with HODL Consulting \u2192<\/a><\/p><p><a href=\"https:\/\/hodl-consulting.com\/en\/blog\/\">Back to resources \u2192<\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c9c97cae h26-section h26-footer elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c9c97cae\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dd7e9f5a\" data-id=\"dd7e9f5a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d2bf0520 elementor-widget elementor-widget-html\" data-id=\"d2bf0520\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n\t\t\t\n\t\t\t<footer lang=\"fr\"><div class=\"h26-footer-grid\"><div><h2>HODL Consulting<\/h2><p>Accounting and advisory services for companies and their directors, with dedicated expertise in crypto-asset transactions.<\/p><address class=\"h27-address\">29 rue du Colis\u00e9e<br>75008 Paris<\/address><a href=\"mailto:houssen@hodl-consulting.com\">houssen@hodl-consulting.com<\/a><p data-no-translation=\"\"><a data-no-translation-href=\"\" href=\"tel:+33627758844\">+33 6 27 75 88 44<\/a><\/p><div class=\"h27-payments\"><span>Accepted payments<\/span><img decoding=\"async\" src=\"https:\/\/hodl-consulting.com\/wp-content\/plugins\/hodl-bilingual\/assets\/bitcoin-be86e3f.webp\" alt=\"Bitcoin\" loading=\"lazy\"><img decoding=\"async\" src=\"https:\/\/hodl-consulting.com\/wp-content\/plugins\/hodl-bilingual\/assets\/ethereum-9c4d679.webp\" alt=\"Ethereum\" loading=\"lazy\"><img decoding=\"async\" src=\"https:\/\/hodl-consulting.com\/wp-content\/plugins\/hodl-bilingual\/assets\/usdc-959fac0.webp\" alt=\"USDC\" loading=\"lazy\"><\/div><\/div><div><h2>Your business and projects<\/h2><ul><li><a href=\"https:\/\/hodl-consulting.com\/en\/mica-psca\/\">Crypto service providers \/ CASPs<\/a><\/li><li><a href=\"https:\/\/hodl-consulting.com\/en\/paiements-crypto-entreprise\/\">Retailers and e-commerce<\/a><\/li><li><a href=\"https:\/\/hodl-consulting.com\/en\/tresorerie-crypto-professions-medicales\/\">Medical professionals<\/a><\/li><li><a href=\"https:\/\/hodl-consulting.com\/en\/holding-crypto\/\">Holding companies and directors<\/a><\/li><li><a href=\"https:\/\/hodl-consulting.com\/en\/mining-comptabilite\/\">Mining businesses<\/a><\/li><li><a href=\"https:\/\/hodl-consulting.com\/en\/crypto\/\">Businesses and crypto treasury<\/a><\/li><\/ul><\/div><div><h2>The firm<\/h2><ul><li><a href=\"https:\/\/hodl-consulting.com\/en\/qui-sommes-nous\/\">About the firm<\/a><\/li><li><a href=\"https:\/\/hodl-consulting.com\/en\/blog\/\">Articles and insights<\/a><\/li><li><a href=\"https:\/\/hodl-consulting.com\/en\/revue-de-presse\/\">Press and podcasts<\/a><\/li><li><a href=\"https:\/\/hodl-consulting.com\/en\/contact\/\">Contact<\/a><\/li><\/ul><\/div><\/div><div class=\"h27-socials\" aria-label=\"Social networks and messaging\"><a href=\"https:\/\/www.linkedin.com\/company\/hodl-consulting-cabinet-d-expertise-comptable-et-de-conseil\/\" target=\"_blank\" rel=\"noopener\"><i class=\"fab fa-linkedin\" aria-hidden=\"true\" style=\"font-size:18px\"><\/i>LinkedIn<\/a><a href=\"https:\/\/twitter.com\/Hia_Barea\" target=\"_blank\" rel=\"noopener\"><i class=\"fab fa-twitter\" aria-hidden=\"true\" style=\"font-size:18px\"><\/i>Twitter \/ X<\/a><a href=\"https:\/\/wa.me\/33627758844\" target=\"_blank\" rel=\"noopener\"><i class=\"fab fa-whatsapp\" aria-hidden=\"true\" style=\"font-size:18px\"><\/i>WhatsApp<\/a><a href=\"https:\/\/t.me\/Houssen_HODL_Consulting\" target=\"_blank\" rel=\"noopener\"><i class=\"fab fa-telegram-plane\" aria-hidden=\"true\" style=\"font-size:18px\"><\/i>Telegram<\/a><a href=\"https:\/\/discordapp.com\/users\/Hia_Barea#0131\" target=\"_blank\" rel=\"noopener\"><i class=\"fab fa-discord\" aria-hidden=\"true\" style=\"font-size:18px\"><\/i>Discord<\/a><\/div><div class=\"h26-legal\"><span>\u00a9 2026 HODL Consulting<\/span><a href=\"https:\/\/hodl-consulting.com\/en\/mentions-legales\/\">Legal notice<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/protection-des-donnees\/\">Data protection<\/a><\/div><p class=\"h29-footer-privacy\"><button type=\"button\" class=\"h26-privacy-open\">Manage cookies<\/button><\/p><\/footer><style id=\"h26-original-charter\">.h26-section{--h26-ink:#0B1A46;--h26-muted:#54595F;--h26-bg:#E5E6F2;--h26-card:#FEFEFE;--h26-line:#C5C7D4;--h26-accent:#0B1A46}body.dark .h26-section{--h26-ink:#FEFEFE;--h26-muted:#D7D7D7;--h26-bg:#222222;--h26-card:#2D2D2D;--h26-line:#54595F;--h26-accent:#98CEC6}.h26-section .elementor-button,.h26-section .h26-cta{background:#98CEC6!important;color:#0B1A46!important;border-color:#55A296!important}.h26-section .h26-kicker{color:var(--h26-ink)!important}.h26-section h1,.h26-section h2,.h26-section h3{font-family:Montserrat,Arial,sans-serif!important}.h26-section p,.h26-section li,.h26-section button,.h26-section summary{font-family:Poppins,Arial,sans-serif!important}.h26-section .h26-reading{max-width:850px;margin-inline:auto}.h26-section .h26-reading h2{margin-top:42px}.h26-section .h26-reading h3{margin-top:28px}.h26-section .h26-reading a{text-decoration:underline}.h26-section .h26-media-image{display:block;width:100%;height:auto;aspect-ratio:16\/9;object-fit:contain;background:#FEFEFE;border-radius:12px}.h26-section img.h26-portrait{max-width:460px!important;border-radius:14px!important}.h26-section .h26-article-card>img{width:100%!important;height:auto!important;aspect-ratio:16\/10!important;object-fit:contain!important;background:#fff}.h26-section blockquote,.h26-section cite{letter-spacing:0!important;font-weight:400!important}<\/style>\t\t<style id=\"h27-footer-layout\">.h26-footer .h27-address{font-size:13px;font-style:normal;line-height:1.7;margin:20px 0 12px}.h26-footer .h27-payments{gap:12px;margin:18px 0 0;padding-top:16px}.h26-footer .h27-payments>span{flex-basis:100%;font-size:11px}.h26-footer .h27-payments img{height:32px!important}.h26-footer .h27-socials{margin:28px 0 20px}.h26-footer .h26-footer-grid>div:first-child>a{overflow-wrap:anywhere}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Guide pratique : Mining : organiser la comptabilit\u00e9 du mat\u00e9riel et des revenus.<\/p>","protected":false},"author":1,"featured_media":3194,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_canvas","format":"standard","meta":{"footnotes":""},"categories":[19,44],"tags":[60,52,56],"class_list":["post-3193","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-crypto","category-expertise-comptable","tag-comptacrypto","tag-crypto","tag-web3"],"_links":{"self":[{"href":"https:\/\/hodl-consulting.com\/en\/wp-json\/wp\/v2\/posts\/3193","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hodl-consulting.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hodl-consulting.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hodl-consulting.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hodl-consulting.com\/en\/wp-json\/wp\/v2\/comments?post=3193"}],"version-history":[{"count":3,"href":"https:\/\/hodl-consulting.com\/en\/wp-json\/wp\/v2\/posts\/3193\/revisions"}],"predecessor-version":[{"id":5122,"href":"https:\/\/hodl-consulting.com\/en\/wp-json\/wp\/v2\/posts\/3193\/revisions\/5122"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hodl-consulting.com\/en\/wp-json\/wp\/v2\/media\/3194"}],"wp:attachment":[{"href":"https:\/\/hodl-consulting.com\/en\/wp-json\/wp\/v2\/media?parent=3193"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hodl-consulting.com\/en\/wp-json\/wp\/v2\/categories?post=3193"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hodl-consulting.com\/en\/wp-json\/wp\/v2\/tags?post=3193"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}