Savings account for the rent you keep (below €0 = cash borrowed from your other properties or a lender) — T2 in Melun — SCI à l’IS · ID 01SCI ISReinvestment/Financing Account

What the year adds to the account before interest: the rent kept after all costs, minus what the interest on your compte courant really takes out, minus the company tax (IS) paid at the end of the year. The company pays you interest on the money you lent it (a cost for the company: it lowers the taxable profit, and so the company tax once any carried losses are used up). You owe 31.4% personal tax on that interest and lend the other 68.6% straight back to the company — your compte courant grows by it, and the cash never leaves this account. So only the 31.4% leaves: that is the compte-courant cash effect. What you lent back then stays in this account like any other cash in it — earning the savings rate, or reducing what the company borrows from a lender or what you must pay in (Parts 2–3) — it is not counted twice here. It also grows your compte courant, which earns compte-courant interest from next year: a cost to the company, paid to you (see the Compte Courant page).

The lender's rate when the company runs short: 0.00% — ONE setting for the whole company (the portfolio's own setting, or the first property's own rate when it has none). The company can never be in overdraft: at 0%, you add the cash yourself whenever the whole company would go below 0 (Part 3).

Year 15: this property's opening is €0 — nothing to earn or pay: interest = €0.00.

With a 0% company rate, you add cash yourself — but only when the WHOLE company would end the year below 0, and exactly enough to bring it back to 0. Each payment after the purchase joins your compte courant: it earns compte-courant interest from next year and is repaid at the sale.

Year 15: before your payment = €0.00 + €0.00 − €230.05 = −€230.05. Payment after the purchase = max(€230.05, €0) = €230.05.