décaissement

Décaissement is a term used in accounting and public finance to denote the outflow of cash from an organization's treasury. It refers to the act of paying money out, as opposed to encaissement, which is the cash inflow from receipts. In English, it is often translated as disbursement or cash outlay.

It covers payments made by the entity to suppliers, employees, tax authorities, lenders, or other beneficiaries, and can be executed by bank transfer, checks, card payments, or cash. In accrual accounting, a décaissement reduces cash or bank balances and is recognized as an expense or reduction of a liability at the time the payment is made; in cash-basis accounting, it is recorded when the payment is issued.

In public administration and budgeting, décaissement denotes the actual cash outlays against approved appropriations. It is an important metric for liquidity management, ensuring that funds are available to honor obligations and that spending aligns with the budget timetable. Delays or mismatches may occur if the cash outlay is not synchronised with revenue or line-item appropriations.

See also: encaissement, trésorerie, paiement, flux de trésorerie. Etymology: from French décaisser, meaning to take cash from a caisse (cash register or treasury).