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Il permet d'enregistrer les acquisitions de matériel de bureau et informatique utilisés sur une période supérieure à un an.","paragraph",{"data":109,"content":110,"nodeType":107},{},[111],{"data":112,"marks":113,"value":114,"nodeType":85},{},[],"Ce compte inclut notamment :",{"data":116,"content":117,"nodeType":159},{},[118,129,139,149],{"data":119,"content":120,"nodeType":128},{},[121],{"data":122,"content":123,"nodeType":107},{},[124],{"data":125,"marks":126,"value":127,"nodeType":85},{},[],"Les ordinateurs, serveurs et unités centrales","list-item",{"data":130,"content":131,"nodeType":128},{},[132],{"data":133,"content":134,"nodeType":107},{},[135],{"data":136,"marks":137,"value":138,"nodeType":85},{},[],"Les périphériques (imprimantes, scanners, écrans)",{"data":140,"content":141,"nodeType":128},{},[142],{"data":143,"content":144,"nodeType":107},{},[145],{"data":146,"marks":147,"value":148,"nodeType":85},{},[],"Les équipements réseau et de télécommunication",{"data":150,"content":151,"nodeType":128},{},[152],{"data":153,"content":154,"nodeType":107},{},[155],{"data":156,"marks":157,"value":158,"nodeType":85},{},[],"Les calculatrices et autres matériels électroniques de bureau","unordered-list",{"data":161,"content":162,"nodeType":107},{},[163],{"data":164,"marks":165,"value":166,"nodeType":85},{},[],"Lorsque l'achat concerne des composants séparés formant un ensemble fonctionnel (comme un ordinateur assemblé à partir de pièces détachées), l'ensemble est comptabilisé au compte 2183 si sa valeur dépasse le seuil d'immobilisation de 500 €.",{"data":168,"content":169,"nodeType":107},{},[170],{"data":171,"marks":172,"value":173,"nodeType":85},{},[],"",{"data":175,"content":176,"nodeType":86},{},[177],{"data":178,"marks":179,"value":180,"nodeType":85},{},[],"Quand utiliser le compte 2183 ?",{"data":182,"content":183,"nodeType":107},{},[184,188,194,198,203,207,212],{"data":185,"marks":186,"value":187,"nodeType":85},{},[],"Le ",{"data":189,"marks":190,"value":193,"nodeType":85},{},[191],{"type":192},"bold","compte 2183",{"data":195,"marks":196,"value":197,"nodeType":85},{},[]," est utilisé pour comptabiliser l’acquisition de ",{"data":199,"marks":200,"value":202,"nodeType":85},{},[201],{"type":192},"matériel de bureau",{"data":204,"marks":205,"value":206,"nodeType":85},{},[]," (mobilier, équipements de bureau) et de ",{"data":208,"marks":209,"value":211,"nodeType":85},{},[210],{"type":192},"matériel informatique",{"data":213,"marks":214,"value":215,"nodeType":85},{},[]," (ordinateurs, serveurs, imprimantes, périphériques, etc.) qui répondent aux critères d’une immobilisation corporelle.",{"data":217,"content":218,"nodeType":107},{},[219],{"data":220,"marks":221,"value":222,"nodeType":85},{},[],"Autrement dit, il s’agit :",{"data":224,"content":225,"nodeType":159},{},[226,236,246],{"data":227,"content":228,"nodeType":128},{},[229],{"data":230,"content":231,"nodeType":107},{},[232],{"data":233,"marks":234,"value":235,"nodeType":85},{},[],"de biens destinés à être utilisés durablement par l’entreprise,",{"data":237,"content":238,"nodeType":128},{},[239],{"data":240,"content":241,"nodeType":107},{},[242],{"data":243,"marks":244,"value":245,"nodeType":85},{},[],"d’une valeur unitaire supérieure au seuil d’immobilisation fixé par l’entreprise (souvent 500 € HT mais variable selon les politiques internes),",{"data":247,"content":248,"nodeType":128},{},[249],{"data":250,"content":251,"nodeType":107},{},[252],{"data":253,"marks":254,"value":255,"nodeType":85},{},[],"et dont la durée d’utilisation est généralement supérieure à un an.",{"data":257,"content":258,"nodeType":107},{},[259],{"data":260,"marks":261,"value":173,"nodeType":85},{},[],{"data":263,"content":264,"nodeType":86},{},[265],{"data":266,"marks":267,"value":268,"nodeType":85},{},[],"Exemples d’utilisation du compte 2183",{"data":270,"content":271,"nodeType":159},{},[272,282,292,302],{"data":273,"content":274,"nodeType":128},{},[275],{"data":276,"content":277,"nodeType":107},{},[278],{"data":279,"marks":280,"value":281,"nodeType":85},{},[],"Achat d’ordinateurs, d’unités centrales, d’écrans, de serveurs, d’imprimantes, de scanners, de photocopieurs, etc., destinés à un usage prolongé.",{"data":283,"content":284,"nodeType":128},{},[285],{"data":286,"content":287,"nodeType":107},{},[288],{"data":289,"marks":290,"value":291,"nodeType":85},{},[],"Acquisition de mobilier de bureau : bureaux, tables de réunion, fauteuils, armoires, chaises, classeurs métalliques, etc.",{"data":293,"content":294,"nodeType":128},{},[295],{"data":296,"content":297,"nodeType":107},{},[298],{"data":299,"marks":300,"value":301,"nodeType":85},{},[],"Achat de matériel téléphonique ou de visioconférence installé pour plusieurs exercices.",{"data":303,"content":304,"nodeType":128},{},[305],{"data":306,"content":307,"nodeType":107},{},[308,312,320,324,332],{"data":309,"marks":310,"value":311,"nodeType":85},{},[],"Installation d’un réseau informatique (hors logiciels, qui vont en ",{"data":313,"content":315,"nodeType":102},{"uri":314},"/fr/fiches-pratiques/plan-comptable/compte-205-concessions-et-droits-similaires-brevets-licences-marques-procedes-logiciels-droits-et-valeurs-similaires",[316],{"data":317,"marks":318,"value":319,"nodeType":85},{},[],"205",{"data":321,"marks":322,"value":323,"nodeType":85},{},[]," ou 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déductibles, ce qui permet de réduire l'assiette imposable de l'entreprise. La TVA sur ces acquisitions est récupérable pour les entreprises assujetties.",{"data":364,"content":365,"nodeType":107},{},[366],{"data":367,"marks":368,"value":369,"nodeType":85},{},[],"Lors de la cession de ces équipements, la différence entre leur valeur nette comptable (coût d'acquisition moins amortissements cumulés) et le prix de vente génère une plus-value ou moins-value ayant des implications fiscales spécifiques.",{"data":371,"content":372,"nodeType":107},{},[373],{"data":374,"marks":375,"value":376,"nodeType":85},{},[],"Certains investissements dans du matériel informatique peuvent bénéficier de dispositifs d'amortissement accéléré ou de crédits d'impôt dans le cadre de mesures d'incitation à la transformation numérique des entreprises.",{"data":378,"content":379,"nodeType":107},{},[380],{"data":381,"marks":382,"value":173,"nodeType":85},{},[],{"data":384,"content":385,"nodeType":390},{},[386],{"data":387,"marks":388,"value":389,"nodeType":85},{},[],"3 points clés sur le compte 2183","heading-3",{"data":392,"content":393,"nodeType":454},{},[394,425,444],{"data":395,"content":396,"nodeType":128},{},[397],{"data":398,"content":399,"nodeType":107},{},[400,404,409,413,421],{"data":401,"marks":402,"value":403,"nodeType":85},{},[],"Les ",{"data":405,"marks":406,"value":408,"nodeType":85},{},[407],{"type":192},"petits équipements ou fournitures de bureau ",{"data":410,"marks":411,"value":412,"nodeType":85},{},[],"à faible valeur unitaire et à usage rapide doivent être comptabilisés en charges (",{"data":414,"content":416,"nodeType":102},{"uri":415},"/fr/fiches-pratiques/plan-comptable/compte-6063-fournitures-dentretien-et-petit-equipement",[417],{"data":418,"marks":419,"value":420,"nodeType":85},{},[],"compte 6063 : fournitures d’entretien et petit équipement",{"data":422,"marks":423,"value":424,"nodeType":85},{},[],").",{"data":426,"content":427,"nodeType":128},{},[428],{"data":429,"content":430,"nodeType":107},{},[431,435,440],{"data":432,"marks":433,"value":434,"nodeType":85},{},[],"Le compte 2183 concerne uniquement les biens ",{"data":436,"marks":437,"value":439,"nodeType":85},{},[438],{"type":192},"durables ",{"data":441,"marks":442,"value":443,"nodeType":85},{},[],"qui répondent à la définition d’une immobilisation corporelle.",{"data":445,"content":446,"nodeType":128},{},[447],{"data":448,"content":449,"nodeType":107},{},[450],{"data":451,"marks":452,"value":453,"nodeType":85},{},[],"Ce compte permet de suivre ces immobilisations à l’actif du bilan et de pratiquer les dotations aux amortissements correspondantes.\n\n","ordered-list",{"data":456,"content":457,"nodeType":107},{},[458],{"data":459,"marks":460,"value":173,"nodeType":85},{},[],"document","compte-2183-materiel-de-bureau-et-materiel-informatique",false,[465],{"metadata":466,"sys":469,"fields":481},{"tags":467,"concepts":468},[],[],{"space":470,"id":472,"type":16,"createdAt":473,"updatedAt":474,"environment":475,"publishedVersion":477,"revision":64,"contentType":478,"locale":29},{"sys":471},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":476},{"id":21,"type":12,"linkType":22},24,{"sys":479},{"type":12,"linkType":27,"id":480},"category",{"contentfulName":482,"modelCategoryName":483,"slug":484,"contentTypeSlug":485,"metaTitle":487,"metaDescription":488,"mainTitle":489,"subtitle":506,"heroImage":507,"ctaButton":529,"ctaLink":530},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[486],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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