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Il est une subdivision du compte 215 - Installations techniques, matériels et outillages industriels qui regroupe l'ensemble des installations à caractère technique utilisées dans le processus de production.\n\nCe compte permet d'enregistrer la valeur des installations qui présentent un caractère complexe et spécialisé, c'est-à-dire des ensembles d'équipements interconnectés conçus pour réaliser des opérations spécifiques dans un processus industriel.\n\nLe Plan Comptable Général 2025 subdivise ce compte en fonction de la propriété du sol sur lequel ces installations sont implantées :\n",[],{},{"nodeType":110,"data":111,"content":112},"unordered-list",{},[113,124],{"nodeType":114,"data":115,"content":116},"list-item",{},[117],{"nodeType":87,"data":118,"content":119},{},[120],{"nodeType":81,"value":121,"marks":122,"data":123},"Le compte 21511 : Installations complexes spécialisées sur sol propre",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":87,"data":128,"content":129},{},[130],{"nodeType":81,"value":131,"marks":132,"data":133},"Le compte 21514 : Installations complexes spécialisées sur sol d'autrui",[],{},{"nodeType":95,"data":135,"content":136},{},[137],{"nodeType":81,"value":138,"marks":139,"data":140},"Quand utiliser le compte 2151 ?",[],{},{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":81,"value":145,"marks":146,"data":147},"Le compte 2151 doit être utilisé dans les situations suivantes :\n\n",[],{},{"nodeType":110,"data":149,"content":150},{},[151,161,171],{"nodeType":114,"data":152,"content":153},{},[154],{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":81,"value":158,"marks":159,"data":160},"Lors de l'acquisition d'installations complexes spécialisées destinées à rester durablement dans l'entreprise",[],{},{"nodeType":114,"data":162,"content":163},{},[164],{"nodeType":87,"data":165,"content":166},{},[167],{"nodeType":81,"value":168,"marks":169,"data":170},"Lors de la production immobilisée d'installations complexes spécialisées réalisées par l'entreprise pour elle-même",[],{},{"nodeType":114,"data":172,"content":173},{},[174],{"nodeType":87,"data":175,"content":176},{},[177],{"nodeType":81,"value":178,"marks":179,"data":180},"Pour comptabiliser des travaux d'amélioration significatifs sur des installations complexes existantes qui augmentent leur valeur ou leur durée d'utilisation",[],{},{"nodeType":87,"data":182,"content":183},{},[184],{"nodeType":81,"value":185,"marks":186,"data":187},"Le choix entre les sous-comptes 21511 (sur sol propre) et 21514 (sur sol d'autrui) dépend du statut juridique du terrain sur lequel l'installation est implantée :\n",[],{},{"nodeType":110,"data":189,"content":190},{},[191,201],{"nodeType":114,"data":192,"content":193},{},[194],{"nodeType":87,"data":195,"content":196},{},[197],{"nodeType":81,"value":198,"marks":199,"data":200},"Utiliser le 21511 lorsque l'installation est sur un terrain appartenant à l'entreprise",[],{},{"nodeType":114,"data":202,"content":203},{},[204],{"nodeType":87,"data":205,"content":206},{},[207],{"nodeType":81,"value":208,"marks":209,"data":210},"Utiliser le 21514 lorsque l'installation est sur un terrain n'appartenant pas à l'entreprise (terrain loué ou en concession)",[],{},{"nodeType":87,"data":212,"content":213},{},[214],{"nodeType":81,"value":215,"marks":216,"data":217},"Les installations complexes spécialisées se distinguent des autres installations techniques (compte 2153) par leur caractère intégré et leur conception dédiée à un processus industriel particulier.",[],{},{"nodeType":95,"data":219,"content":220},{},[221],{"nodeType":81,"value":222,"marks":223,"data":224},"Quels sont les impacts fiscaux du compte 2151 ?",[],{},{"nodeType":87,"data":226,"content":227},{},[228],{"nodeType":81,"value":229,"marks":230,"data":231},"L'utilisation du compte 2151 pour les installations complexes spécialisées implique plusieurs considérations fiscales importantes :\n\n",[],{},{"nodeType":110,"data":233,"content":234},{},[235,245,255,265,275],{"nodeType":114,"data":236,"content":237},{},[238],{"nodeType":87,"data":239,"content":240},{},[241],{"nodeType":81,"value":242,"marks":243,"data":244},"Amortissement : Ces installations font l'objet d'un amortissement comptable inscrit au compte 28151, selon leur durée d'utilisation prévue. Sur le plan fiscal, elles suivent généralement le régime des amortissements dégressifs lorsqu'elles remplissent les conditions d'éligibilité.",[],{},{"nodeType":114,"data":246,"content":247},{},[248],{"nodeType":87,"data":249,"content":250},{},[251],{"nodeType":81,"value":252,"marks":253,"data":254},"Amortissements dérogatoires : En cas de différence entre l'amortissement comptable et l'amortissement fiscalement admis, l'entreprise peut constater des amortissements dérogatoires au compte 68725 avec pour contrepartie le compte 145.",[],{},{"nodeType":114,"data":256,"content":257},{},[258],{"nodeType":87,"data":259,"content":260},{},[261],{"nodeType":81,"value":262,"marks":263,"data":264},"Dépréciation : En cas de perte de valeur, une dépréciation peut être constatée au compte 2915 avec impact sur le résultat fiscal.",[],{},{"nodeType":114,"data":266,"content":267},{},[268],{"nodeType":87,"data":269,"content":270},{},[271],{"nodeType":81,"value":272,"marks":273,"data":274},"Cessions : Lors de la cession d'installations complexes spécialisées, la plus ou moins-value dégagée est calculée par différence entre le prix de cession et la valeur nette comptable. Cette plus ou moins-value suit le régime fiscal des plus ou moins-values professionnelles, avec un traitement différent selon la durée de détention et la nature court terme ou long terme.",[],{},{"nodeType":114,"data":276,"content":277},{},[278],{"nodeType":87,"data":279,"content":280},{},[281],{"nodeType":81,"value":282,"marks":283,"data":284},"Productions immobilisées : Lorsque l'entreprise réalise elle-même ses installations complexes spécialisées, la production immobilisée est créditée au compte 72 et n'est pas soumise à la TVA.",[],{},{"nodeType":95,"data":286,"content":287},{},[288],{"nodeType":81,"value":289,"marks":290,"data":291},"3 point clés à retenir sur le compte 2151",[],{},{"nodeType":110,"data":293,"content":294},{},[295,305,315],{"nodeType":114,"data":296,"content":297},{},[298],{"nodeType":87,"data":299,"content":300},{},[301],{"nodeType":81,"value":302,"marks":303,"data":304},"Le compte 2151 permet d'enregistrer les installations complexes spécialisées, qui sont des ensembles d'équipements intégrés conçus pour des processus industriels spécifiques, avec une distinction importante entre celles sur sol propre (21511) et celles sur sol d'autrui (21514).",[],{},{"nodeType":114,"data":306,"content":307},{},[308],{"nodeType":87,"data":309,"content":310},{},[311],{"nodeType":81,"value":312,"marks":313,"data":314},"Ces immobilisations font l'objet d'un amortissement sur leur durée d'utilisation et peuvent bénéficier fiscalement du régime de l'amortissement dégressif, avec possibilité de constater des amortissements dérogatoires.",[],{},{"nodeType":114,"data":316,"content":317},{},[318],{"nodeType":87,"data":319,"content":320},{},[321],{"nodeType":81,"value":322,"marks":323,"data":324},"Lors de travaux d'amélioration, seules les dépenses augmentant la valeur ou la durée d'utilisation de l'installation sont à immobiliser, les dépenses d'entretien courant étant comptabilisées en charges.",[],{},"compte-2151-installations-complexes-specialisees",false,[328],{"metadata":329,"sys":332,"fields":344},{"tags":330,"concepts":331},[],[],{"space":333,"id":335,"type":16,"createdAt":336,"updatedAt":337,"environment":338,"publishedVersion":340,"revision":62,"contentType":341,"locale":29},{"sys":334},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":339},{"id":21,"type":12,"linkType":22},24,{"sys":342},{"type":12,"linkType":27,"id":343},"category",{"contentfulName":345,"modelCategoryName":346,"slug":347,"contentTypeSlug":348,"metaTitle":350,"metaDescription":351,"mainTitle":352,"subtitle":369,"heroImage":370,"ctaButton":392,"ctaLink":393},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[349],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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