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Il s'agit généralement d'ouvrages qui ne sont pas des bâtiments classiques mais qui représentent néanmoins des constructions significatives et permanentes.",{},[],{"nodeType":87,"data":95,"content":96},{},[97],{"nodeType":82,"value":98,"data":99,"marks":100},"Le compte 2138 s'inscrit dans la hiérarchie suivante :",{},[],{"nodeType":102,"data":103,"content":104},"unordered-list",{},[105,116,126,136,146,156],{"nodeType":106,"data":107,"content":108},"list-item",{},[109],{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"data":114,"marks":115},"Classe 2 : Comptes d'immobilisations",{},[],{"nodeType":106,"data":117,"content":118},{},[119],{"nodeType":87,"data":120,"content":121},{},[122],{"nodeType":82,"value":123,"data":124,"marks":125},"Compte 21 : Immobilisations corporelles",{},[],{"nodeType":106,"data":127,"content":128},{},[129],{"nodeType":87,"data":130,"content":131},{},[132],{"nodeType":82,"value":133,"data":134,"marks":135},"Compte 213 : Constructions, qui se subdivise en :",{},[],{"nodeType":106,"data":137,"content":138},{},[139],{"nodeType":87,"data":140,"content":141},{},[142],{"nodeType":82,"value":143,"data":144,"marks":145},"2131 : Bâtiments",{},[],{"nodeType":106,"data":147,"content":148},{},[149],{"nodeType":87,"data":150,"content":151},{},[152],{"nodeType":82,"value":153,"data":154,"marks":155},"2135 : Installations générales - agencements - aménagements des constructions",{},[],{"nodeType":106,"data":157,"content":158},{},[159],{"nodeType":87,"data":160,"content":161},{},[162],{"nodeType":82,"value":163,"data":164,"marks":165},"2138 : Ouvrages d'infrastructure",{},[],{"nodeType":78,"data":167,"content":168},{},[169],{"nodeType":82,"value":170,"data":171,"marks":172},"Quand utiliser le compte 2138 ?",{},[],{"nodeType":87,"data":174,"content":175},{},[176],{"nodeType":82,"value":177,"data":178,"marks":179},"Le compte 2138 - Ouvrages d'infrastructure doit être utilisé dans les situations suivantes :",{},[],{"nodeType":102,"data":181,"content":182},{},[183,193,203,213],{"nodeType":106,"data":184,"content":185},{},[186],{"nodeType":87,"data":187,"content":188},{},[189],{"nodeType":82,"value":190,"data":191,"marks":192},"Lors de l'acquisition ou de la construction d'ouvrages d'infrastructure comme des ponts, tunnels, routes, barrages, réseaux de canalisations, installations portuaires ou aéroportuaires, etc.",{},[],{"nodeType":106,"data":194,"content":195},{},[196],{"nodeType":87,"data":197,"content":198},{},[199],{"nodeType":82,"value":200,"data":201,"marks":202},"Pour enregistrer la valeur d'entrée des infrastructures dans le patrimoine de l'entité, que ce soit par acquisition, construction ou apport.",{},[],{"nodeType":106,"data":204,"content":205},{},[206],{"nodeType":87,"data":207,"content":208},{},[209],{"nodeType":82,"value":210,"data":211,"marks":212},"Quand l'entreprise engage des dépenses ultérieures qui ont pour effet d'augmenter la valeur ou la durée d'utilisation de l'infrastructure existante.",{},[],{"nodeType":106,"data":214,"content":215},{},[216],{"nodeType":87,"data":217,"content":218},{},[219],{"nodeType":82,"value":220,"data":221,"marks":222},"Lors de travaux majeurs de rénovation ou d'amélioration des infrastructures, à condition que ces travaux augmentent la valeur ou la durée d'utilisation du bien.",{},[],{"nodeType":87,"data":224,"content":225},{},[226],{"nodeType":82,"value":227,"data":228,"marks":229},"Contrairement aux bâtiments classiques (compte 2131) ou aux agencements (compte 2135), le compte 2138 est spécifiquement dédié aux ouvrages qui constituent des infrastructures techniques ou de génie civil.",{},[],{"nodeType":78,"data":231,"content":232},{},[233],{"nodeType":82,"value":234,"data":235,"marks":236},"Quels sont les impacts fiscaux du compte 2138 ?",{},[],{"nodeType":87,"data":238,"content":239},{},[240],{"nodeType":82,"value":241,"data":242,"marks":243},"Les ouvrages d'infrastructure comptabilisés au compte 2138 présentent plusieurs implications fiscales importantes :",{},[],{"nodeType":102,"data":245,"content":246},{},[247,257,267,277,287],{"nodeType":106,"data":248,"content":249},{},[250],{"nodeType":87,"data":251,"content":252},{},[253],{"nodeType":82,"value":254,"data":255,"marks":256},"Amortissement : Les ouvrages d'infrastructure sont généralement amortissables sur leur durée d'utilisation prévue, qui peut être particulièrement longue pour ce type d'immobilisations (souvent entre 20 et 50 ans, voire plus). L'amortissement est comptabilisé au crédit du compte 28138 - Amortissements des ouvrages d'infrastructure.",{},[],{"nodeType":106,"data":258,"content":259},{},[260],{"nodeType":87,"data":261,"content":262},{},[263],{"nodeType":82,"value":264,"data":265,"marks":266},"Base imposable à la CFE : Les ouvrages d'infrastructure font partie de la base imposable pour la Cotisation Foncière des Entreprises (CFE), ce qui peut avoir un impact significatif sur la fiscalité locale de l'entreprise.",{},[],{"nodeType":106,"data":268,"content":269},{},[270],{"nodeType":87,"data":271,"content":272},{},[273],{"nodeType":82,"value":274,"data":275,"marks":276},"TVA : L'acquisition ou la construction d'infrastructures génère généralement de la TVA déductible, sous réserve des règles habituelles de déduction. Cette TVA peut représenter des montants importants compte tenu de la valeur souvent élevée de ces immobilisations.",{},[],{"nodeType":106,"data":278,"content":279},{},[280],{"nodeType":87,"data":281,"content":282},{},[283],{"nodeType":82,"value":284,"data":285,"marks":286},"Plus ou moins-values : En cas de cession, la différence entre le prix de vente et la valeur nette comptable générera une plus ou moins-value qui sera soumise au régime fiscal des plus-values professionnelles.",{},[],{"nodeType":106,"data":288,"content":289},{},[290],{"nodeType":87,"data":291,"content":292},{},[293],{"nodeType":82,"value":294,"data":295,"marks":296},"Dépréciation : Si la valeur actuelle de l'infrastructure devient inférieure à sa valeur nette comptable, une dépréciation doit être constatée (compte 2913 - Dépréciations des constructions), avec des conséquences fiscales potentielles.",{},[],{"nodeType":78,"data":298,"content":299},{},[300],{"nodeType":82,"value":301,"data":302,"marks":303},"3 point clés à retenir sur le compte 2138",{},[],{"nodeType":102,"data":305,"content":306},{},[307,317,327],{"nodeType":106,"data":308,"content":309},{},[310],{"nodeType":87,"data":311,"content":312},{},[313],{"nodeType":82,"value":314,"data":315,"marks":316},"Le compte 2138 est spécifiquement dédié aux ouvrages d'infrastructure qui constituent des immobilisations corporelles distinctes des bâtiments classiques, comme les ponts, tunnels, routes ou réseaux.",{},[],{"nodeType":106,"data":318,"content":319},{},[320],{"nodeType":87,"data":321,"content":322},{},[323],{"nodeType":82,"value":324,"data":325,"marks":326},"Ces immobilisations se caractérisent généralement par des durées d'amortissement particulièrement longues, reflétant leur durée d'utilisation étendue dans le temps.",{},[],{"nodeType":106,"data":328,"content":329},{},[330],{"nodeType":87,"data":331,"content":332},{},[333],{"nodeType":82,"value":334,"data":335,"marks":336},"La comptabilisation adéquate dans ce compte permet une meilleure lisibilité du bilan en distinguant clairement les infrastructures des autres types de constructions.",{},[],"compte-2138-ouvrages-d-infrastructure",false,[340],{"metadata":341,"sys":344,"fields":356},{"tags":342,"concepts":343},[],[],{"space":345,"id":347,"type":16,"createdAt":348,"updatedAt":349,"environment":350,"publishedVersion":352,"revision":62,"contentType":353,"locale":29},{"sys":346},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":351},{"id":21,"type":12,"linkType":22},24,{"sys":354},{"type":12,"linkType":27,"id":355},"category",{"contentfulName":357,"modelCategoryName":358,"slug":359,"contentTypeSlug":360,"metaTitle":362,"metaDescription":363,"mainTitle":364,"subtitle":382,"heroImage":383,"ctaButton":405,"ctaLink":406},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[361],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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