The account 75888 belongs to the subdivisions of account 758 in the general accounting plan. It is used to record current management products that do not fall under the main activity, financial products, or exceptional operations. Its uniqueness lies in its positioning: it accommodates real but secondary revenues, often one-off, that other accounts in class 7 cannot properly host.
Account 75888 and M57 reference framework: what the reform changes
The generalization of the M57 reference framework, accelerated by the decree of March 23, 2022, has changed the way local authorities use the subdivisions of account 758. The General Directorate of Public Finances (DGFiP) clarified, in the consolidated 2025 version of instruction M57, that account 75888 is related to non-recurring operations: one-off re-invoicing, reversals of provisions that have become obsolete, or isolated revenues that do not fit into any standard budget line.
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This clarification has a direct consequence. Some treasurers now recommend not creating “in-house” subdivisions like 75888 without formal validation, to avoid discrepancies with the dematerialized budget template (PES ASAP). An article details when to use account 75888 on Finance Plus France by outlining the most common use cases.
The transition to M57 thus imposes a new level of rigor. Before charging a product to this account, the question to ask is simple: does this revenue have a one-off nature, and can no other account in class 7 accommodate it?
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Misallocation errors on account 758: concrete risks
The Court of Auditors has reported, in several reports published since 2023, an overly extensive use of accounts 75x by certain local authorities. The problem: products that fall under taxation or regular fees are found lodged in 758 (and its subdivisions like 75888), which distorts the distinction between recurring and exceptional products.
This confusion is not trivial. A product incorrectly classified as 75888 skews the reading of the administrative account. Elected officials, auditors, and prefectural services rely on the breakdown of revenues to assess the financial health of a local authority. If stable operating revenues appear as one-off, the actual self-financing capacity is underestimated.
Three common errors to identify
- Charging an annual fee to 75888 when it recurs every year, which makes it recurring and justifies another product account
- Grouping re-invoicings of different natures under the same account without distinguishing amounts related to one-off agreements from those related to multi-year agreements
- Creating a local subdivision of 75888 without ensuring it is included in the official nomenclature of the M57 reference framework, which can lead to rejection during budget dematerialization
The fiscal risk also exists for private companies. A misallocation between current and exceptional products can alter the operating result and trigger questions during an audit.
Accounting entry for account 75888: method and sequence
The standard entry is a debit of the relevant third-party or cash account, with a credit to 75888. The logic follows that of any product: one recognizes the receivable or the cash receipt, then allocates the product to the correct account in class 7.
For a one-off re-invoicing (for example, a local authority re-invoicing a service provided exceptionally to another public entity), the sequence breaks down as follows:
- Issuance of the receipt title mentioning account 75888 and the specific reason for the re-invoicing
- Verification that the operation is not intended to recur, in which case a recurring product account would be more appropriate
- Reconciliation at the end of the fiscal year to ensure that the balance of 75888 corresponds to documented and non-recurring operations
- Archiving of supporting documents, which will be necessary in case of an audit by the regional audit chamber
In the private sector, the mechanics are identical. The general accounting plan requires that each entry to 758 be justified by a supporting document. An invoice, a credit note, a record of transfer at a symbolic euro: each operation must leave an exploitable trace.
Account 75888 and accounting software: compatibility and configuration
Accounting software publishers have had to adapt their tools as the M57 generalization progressed. Account 75888, when it exists in the official nomenclature, must be configured with the correct attributes: accounting nature, budget chapter, and possibly functional code for local authorities.
An incorrect configuration generates cascading anomalies. If the software does not associate 75888 with the correct chapter, the budget statements sent to the prefecture or to the DGFiP will be rejected during automated control. Verifying the account configuration in the software before the first use prevents this type of blockage.
For companies using a standard accounting plan, 75888 does not always appear in preloaded lists. It must then be created manually while respecting the hierarchy: class 7, subclass 75, account 758, then subdivision 75888. This creation must be validated by the accounting manager to ensure consistency with the rest of the chart of accounts.
Account 75888 serves a specific but narrow role. Its proper use relies on a reflex: to check, before each allocation, that the recorded product is indeed one-off, documented, and that no other account can accommodate it. Local authorities that have transitioned to M57 have every interest in cross-referencing their local nomenclature with updates published by the DGFiP to avoid rejections or observations in the regional chamber.