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PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,102,109,116,171,178,185,192,236,243,276,283,290,297,320,353,376,399,412,419],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 2157 - Agencements et aménagements du matériel et outillage industriels",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Compte d'immobilisation corporelle destiné à enregistrer les travaux d'aménagement et d'adaptation réalisés sur le matériel et l'outillage industriels.",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 2157 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 2157 - Agencements et aménagements du matériel et outillage industriels permet d'enregistrer la valeur des travaux et modifications réalisés sur des équipements industriels existants pour les adapter à des usages spécifiques ou améliorer leur performance.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte fait partie de la catégorie 215 - Installations techniques, matériels et outillages industriels, qui regroupe :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131,141,151,161],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"2151 - Installations complexes spécialisées (sur sol propre ou d'autrui)",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"2153 - Installations à caractère spécifique (sur sol propre ou d'autrui)",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"2154 - Matériels industriels",[],{},{"nodeType":121,"data":152,"content":153},{},[154],{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"2155 - Outillages industriels",[],{},{"nodeType":121,"data":162,"content":163},{},[164],{"nodeType":87,"data":165,"content":166},{},[167],{"nodeType":82,"value":168,"marks":169,"data":170},"2157 - Agencements et aménagements des matériels et outillages industriels",[],{},{"nodeType":87,"data":172,"content":173},{},[174],{"nodeType":82,"value":175,"marks":176,"data":177},"Contrairement aux comptes 2154 (Matériels industriels) et 2155 (Outillages industriels) qui enregistrent la valeur d'origine des équipements, le compte 2157 est spécifiquement dédié aux travaux ultérieurs qui modifient, améliorent ou adaptent ces équipements sans pour autant constituer de simples réparations ou entretiens.",[],{},{"nodeType":95,"data":179,"content":180},{},[181],{"nodeType":82,"value":182,"marks":183,"data":184},"Quand utiliser le compte 2157 ?",[],{},{"nodeType":87,"data":186,"content":187},{},[188],{"nodeType":82,"value":189,"marks":190,"data":191},"Le compte 2157 est utilisé dans les situations suivantes :",[],{},{"nodeType":193,"data":194,"content":195},"ordered-list",{},[196,206,216,226],{"nodeType":121,"data":197,"content":198},{},[199],{"nodeType":87,"data":200,"content":201},{},[202],{"nodeType":82,"value":203,"marks":204,"data":205},"Lors de modifications significatives apportées à du matériel ou outillage industriel existant qui augmentent sa valeur d'utilité, sa durée d'utilisation ou sa performance",[],{},{"nodeType":121,"data":207,"content":208},{},[209],{"nodeType":87,"data":210,"content":211},{},[212],{"nodeType":82,"value":213,"marks":214,"data":215},"Pour les travaux d'adaptation d'équipements standards à des besoins spécifiques de production",[],{},{"nodeType":121,"data":217,"content":218},{},[219],{"nodeType":87,"data":220,"content":221},{},[222],{"nodeType":82,"value":223,"marks":224,"data":225},"Pour les aménagements qui transforment partiellement les équipements industriels sans remplacer l'élément principal",[],{},{"nodeType":121,"data":227,"content":228},{},[229],{"nodeType":87,"data":230,"content":231},{},[232],{"nodeType":82,"value":233,"marks":234,"data":235},"Lors d'améliorations techniques qui augmentent la productivité ou la sécurité des équipements",[],{},{"nodeType":87,"data":237,"content":238},{},[239],{"nodeType":82,"value":240,"marks":241,"data":242},"Le compte 2157 ne doit pas être utilisé pour enregistrer :",[],{},{"nodeType":117,"data":244,"content":245},{},[246,256,266],{"nodeType":121,"data":247,"content":248},{},[249],{"nodeType":87,"data":250,"content":251},{},[252],{"nodeType":82,"value":253,"marks":254,"data":255},"Les dépenses d'entretien ou de réparation qui maintiennent simplement l'équipement en état (à comptabiliser en charges dans les comptes 615)",[],{},{"nodeType":121,"data":257,"content":258},{},[259],{"nodeType":87,"data":260,"content":261},{},[262],{"nodeType":82,"value":263,"marks":264,"data":265},"L'acquisition initiale des matériels et outillages (à enregistrer aux comptes 2154 ou 2155)",[],{},{"nodeType":121,"data":267,"content":268},{},[269],{"nodeType":87,"data":270,"content":271},{},[272],{"nodeType":82,"value":273,"marks":274,"data":275},"Les pièces de rechange et matériel d'entretien (à enregistrer en stocks ou en charges selon leur importance et durée d'utilisation)",[],{},{"nodeType":87,"data":277,"content":278},{},[279],{"nodeType":82,"value":280,"marks":281,"data":282},"Les travaux immobilisés au compte 2157 peuvent être réalisés par des prestataires externes (compte 404) ou par l'entreprise elle-même (crédit du compte 72 - Production immobilisée).",[],{},{"nodeType":95,"data":284,"content":285},{},[286],{"nodeType":82,"value":287,"marks":288,"data":289},"Quels sont les impacts fiscaux du compte 2157 ?",[],{},{"nodeType":87,"data":291,"content":292},{},[293],{"nodeType":82,"value":294,"marks":295,"data":296},"L'utilisation du compte 2157 comporte plusieurs implications fiscales importantes :",[],{},{"nodeType":193,"data":298,"content":299},{},[300,310],{"nodeType":121,"data":301,"content":302},{},[303],{"nodeType":87,"data":304,"content":305},{},[306],{"nodeType":82,"value":307,"marks":308,"data":309},"Amortissement : Les agencements et aménagements du matériel et outillage industriels sont amortissables selon le mode linéaire ou dégressif, en fonction de leur durée d'utilisation prévue. L'amortissement est enregistré au compte 28157 (même ventilation que le compte 215). La durée d'amortissement peut différer de celle du matériel principal si l'aménagement a une durée d'utilité différente.",[],{},{"nodeType":121,"data":311,"content":312},{},[313],{"nodeType":87,"data":314,"content":315},{},[316],{"nodeType":82,"value":317,"marks":318,"data":319},"Base amortissable : La base d'amortissement comprend :",[],{},{"nodeType":117,"data":321,"content":322},{},[323,333,343],{"nodeType":121,"data":324,"content":325},{},[326],{"nodeType":87,"data":327,"content":328},{},[329],{"nodeType":82,"value":330,"marks":331,"data":332},"Le coût d'acquisition des matériaux et équipements utilisés pour l'aménagement",[],{},{"nodeType":121,"data":334,"content":335},{},[336],{"nodeType":87,"data":337,"content":338},{},[339],{"nodeType":82,"value":340,"marks":341,"data":342},"Les frais de main-d'œuvre directement attribuables à l'installation",[],{},{"nodeType":121,"data":344,"content":345},{},[346],{"nodeType":87,"data":347,"content":348},{},[349],{"nodeType":82,"value":350,"marks":351,"data":352},"Les frais d'études et de conception liés à l'aménagement",[],{},{"nodeType":193,"data":354,"content":355},{},[356,366],{"nodeType":121,"data":357,"content":358},{},[359],{"nodeType":87,"data":360,"content":361},{},[362],{"nodeType":82,"value":363,"marks":364,"data":365},"Déductibilité fiscale : Les dotations aux amortissements des agencements et aménagements sont fiscalement déductibles du résultat imposable, permettant d'étaler l'impact fiscal de ces investissements sur plusieurs exercices.",[],{},{"nodeType":121,"data":367,"content":368},{},[369],{"nodeType":87,"data":370,"content":371},{},[372],{"nodeType":82,"value":373,"marks":374,"data":375},"Cession et mise au rebut : En cas de cession ou de mise au rebut du matériel aménagé :",[],{},{"nodeType":117,"data":377,"content":378},{},[379,389],{"nodeType":121,"data":380,"content":381},{},[382],{"nodeType":87,"data":383,"content":384},{},[385],{"nodeType":82,"value":386,"marks":387,"data":388},"La valeur nette comptable des aménagements (valeur brute moins amortissements cumulés) est comptabilisée en charge exceptionnelle (compte 657)",[],{},{"nodeType":121,"data":390,"content":391},{},[392],{"nodeType":87,"data":393,"content":394},{},[395],{"nodeType":82,"value":396,"marks":397,"data":398},"Si le matériel et ses aménagements sont vendus, la plus ou moins-value de cession est soumise au régime fiscal des plus-values professionnelles",[],{},{"nodeType":193,"data":400,"content":401},{},[402],{"nodeType":121,"data":403,"content":404},{},[405],{"nodeType":87,"data":406,"content":407},{},[408],{"nodeType":82,"value":409,"marks":410,"data":411},"TVA : La TVA sur les agencements et aménagements est généralement récupérable selon les règles habituelles applicables aux immobilisations.",[],{},{"nodeType":95,"data":413,"content":414},{},[415],{"nodeType":82,"value":416,"marks":417,"data":418},"3 points clés à retenir sur le compte 2157",[],{},{"nodeType":193,"data":420,"content":421},{},[422,432,442],{"nodeType":121,"data":423,"content":424},{},[425],{"nodeType":87,"data":426,"content":427},{},[428],{"nodeType":82,"value":429,"marks":430,"data":431},"Distinction immobilisation/charge : Les agencements et aménagements du matériel industriel sont immobilisables uniquement s'ils augmentent la valeur ou la durée d'utilisation de l'équipement concerné. Les simples réparations ou entretiens doivent être comptabilisés en charges.",[],{},{"nodeType":121,"data":433,"content":434},{},[435],{"nodeType":87,"data":436,"content":437},{},[438],{"nodeType":82,"value":439,"marks":440,"data":441},"Amortissement spécifique : Ces aménagements peuvent faire l'objet d'un plan d'amortissement distinct du matériel principal, particulièrement si leur durée d'utilité diffère ou s'ils sont réalisés en cours d'utilisation du matériel existant.",[],{},{"nodeType":121,"data":443,"content":444},{},[445],{"nodeType":87,"data":446,"content":447},{},[448],{"nodeType":82,"value":449,"marks":450,"data":451},"Traçabilité nécessaire : Une documentation précise des aménagements réalisés est essentielle pour justifier leur immobilisation et déterminer leur durée d'amortissement, particulièrement en cas de contrôle fiscal.",[],{},"compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",false,[455],{"metadata":456,"sys":459,"fields":471},{"tags":457,"concepts":458},[],[],{"space":460,"id":462,"type":16,"createdAt":463,"updatedAt":464,"environment":465,"publishedVersion":467,"revision":62,"contentType":468,"locale":29},{"sys":461},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":466},{"id":21,"type":12,"linkType":22},24,{"sys":469},{"type":12,"linkType":27,"id":470},"category",{"contentfulName":472,"modelCategoryName":473,"slug":474,"contentTypeSlug":475,"metaTitle":477,"metaDescription":478,"mainTitle":479,"subtitle":496,"heroImage":497,"ctaButton":519,"ctaLink":520},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[476],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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