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Il fait partie de la classe 2 (immobilisations) et plus précisément de la subdivision 211 (terrains).",[],{},{"nodeType":87,"data":95,"content":96},{},[97],{"nodeType":82,"value":98,"marks":99,"data":100},"Ce compte permet de distinguer les terrains bâtis des autres types de terrains prévus par le PCG 2025 :",[],{},{"nodeType":87,"data":102,"content":103},{},[104],{"nodeType":82,"value":105,"marks":106,"data":107},"- 2111 : Terrains nus (sans construction)\n- 2112 : Terrains aménagés (viabilisés)\n- 2113 : Sous-sols et sur-sols\n- 2114 : Terrains de carrières (Tréfonds)",[],{},{"nodeType":87,"data":109,"content":110},{},[111],{"nodeType":82,"value":112,"marks":113,"data":114},"La valeur inscrite au compte 2115 correspond généralement au coût d'acquisition global, incluant le prix d'achat du terrain lui-même et la valeur des bâtiments existants, ainsi que les frais d'acquisition (frais de notaire, droits d'enregistrement, commissions d'agence).",[],{},{"nodeType":87,"data":116,"content":117},{},[118],{"nodeType":82,"value":119,"marks":120,"data":121},"Pour une gestion plus détaillée, ce compte peut être subdivisé en sous-comptes reflétant les différents types de constructions présentes (bâtiments commerciaux, résidentiels, industriels, etc.).",[],{},{"nodeType":78,"data":123,"content":124},{},[125],{"nodeType":82,"value":126,"marks":127,"data":128},"Quand utiliser le compte 2115 ?",[],{},{"nodeType":87,"data":130,"content":131},{},[132],{"nodeType":82,"value":133,"marks":134,"data":135},"Le compte 2115 doit être utilisé dans les situations suivantes :",[],{},{"nodeType":87,"data":137,"content":138},{},[139,143,149],{"nodeType":82,"value":140,"marks":141,"data":142},"- ",[],{},{"nodeType":82,"value":144,"marks":145,"data":148},"Acquisition d'un terrain avec bâtiment",[146],{"type":147},"bold",{},{"nodeType":82,"value":150,"marks":151,"data":152}," : Lorsqu'une entreprise achète un terrain sur lequel se trouve déjà une construction, que celle-ci soit destinée à être utilisée ou démolie.",[],{},{"nodeType":87,"data":154,"content":155},{},[156,159,164],{"nodeType":82,"value":140,"marks":157,"data":158},[],{},{"nodeType":82,"value":160,"marks":161,"data":163},"Distinction terrain/construction",[162],{"type":147},{},{"nodeType":82,"value":165,"marks":166,"data":167}," : Bien que le terrain et le bâtiment soient acquis ensemble, il est important de distinguer comptablement ces deux éléments car leur traitement diffère, notamment en matière d'amortissement.",[],{},{"nodeType":87,"data":169,"content":170},{},[171,174,179],{"nodeType":82,"value":140,"marks":172,"data":173},[],{},{"nodeType":82,"value":175,"marks":176,"data":178},"Réévaluation de terrains bâtis",[177],{"type":147},{},{"nodeType":82,"value":180,"marks":181,"data":182}," : En cas de réévaluation de la valeur des terrains bâtis, reflétant une augmentation de leur valeur marchande (dans le cadre d'une réévaluation légale ou à l'initiative de l'entité).",[],{},{"nodeType":87,"data":184,"content":185},{},[186,189,194],{"nodeType":82,"value":140,"marks":187,"data":188},[],{},{"nodeType":82,"value":190,"marks":191,"data":193},"Cession d'un terrain bâti",[192],{"type":147},{},{"nodeType":82,"value":195,"marks":196,"data":197}," : Lors de la vente, le compte 2115 sera crédité pour sortir l'actif du patrimoine de l'entreprise.",[],{},{"nodeType":87,"data":199,"content":200},{},[201],{"nodeType":82,"value":202,"marks":203,"data":204},"L'écriture comptable typique pour l'acquisition d'un terrain bâti serait :",[],{},{"nodeType":87,"data":206,"content":207},{},[208],{"nodeType":82,"value":209,"marks":210,"data":211},"- Débit du compte 2115 (Terrains bâtis) pour le montant total\n- Crédit du compte 404 (Fournisseurs d'immobilisations) ou 512 (Banque)",[],{},{"nodeType":78,"data":213,"content":214},{},[215],{"nodeType":82,"value":216,"marks":217,"data":218},"Implications fiscales du compte 2115",[],{},{"nodeType":87,"data":220,"content":221},{},[222],{"nodeType":82,"value":223,"marks":224,"data":225},"L'utilisation du compte 2115 présente plusieurs implications fiscales importantes :",[],{},{"nodeType":87,"data":227,"content":228},{},[229,232,237],{"nodeType":82,"value":140,"marks":230,"data":231},[],{},{"nodeType":82,"value":233,"marks":234,"data":236},"Non-amortissement des terrains",[235],{"type":147},{},{"nodeType":82,"value":238,"marks":239,"data":240}," : Contrairement aux constructions, les terrains ne sont pas amortissables car ils ne se déprécient pas avec le temps. 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Le calcul de cette plus-value tiendra compte de la durée de détention, avec d'éventuels abattements applicables.",[],{},{"nodeType":87,"data":272,"content":273},{},[274,277,282],{"nodeType":82,"value":140,"marks":275,"data":276},[],{},{"nodeType":82,"value":278,"marks":279,"data":281},"Déductibilité des charges",[280],{"type":147},{},{"nodeType":82,"value":283,"marks":284,"data":285}," : Certaines dépenses liées aux terrains bâtis, comme les travaux d'entretien ou de réparation des constructions, peuvent être déductibles fiscalement du résultat imposable.",[],{},{"nodeType":87,"data":287,"content":288},{},[289,292,297],{"nodeType":82,"value":140,"marks":290,"data":291},[],{},{"nodeType":82,"value":293,"marks":294,"data":296},"Dépréciation possible",[295],{"type":147},{},{"nodeType":82,"value":298,"marks":299,"data":300}," : Bien que non amortissables, les terrains peuvent faire l'objet d'une provision pour dépréciation (compte 2911) si leur valeur vénale devient inférieure à leur valeur comptable.",[],{},"compte-2115-terrains-batis",false,[304],{"metadata":305,"sys":308,"fields":320},{"tags":306,"concepts":307},[],[],{"space":309,"id":311,"type":16,"createdAt":312,"updatedAt":313,"environment":314,"publishedVersion":316,"revision":62,"contentType":317,"locale":29},{"sys":310},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":315},{"id":21,"type":12,"linkType":22},24,{"sys":318},{"type":12,"linkType":27,"id":319},"category",{"contentfulName":321,"modelCategoryName":322,"slug":323,"contentTypeSlug":324,"metaTitle":326,"metaDescription":327,"mainTitle":328,"subtitle":346,"heroImage":347,"ctaButton":369,"ctaLink":370},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[325],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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