[{"data":1,"prerenderedAt":27514},["ShallowReactive",2],{"tip-plan-comptable-compte-2184-mobilier":3,"plan-comptable-compte-2184-mobilier-similars":308},{"metadata":4,"sys":9,"fields":28},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-2184-mobilier",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":17,"environment":18,"publishedVersion":22,"revision":22,"contentType":23,"locale":27},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","2QQFuDy56ePB5bRuT0R6l3","Entry","2025-04-25T13:18:18.614Z",{"sys":19},{"id":20,"type":12,"linkType":21},"master","Environment",1,{"sys":24},{"type":12,"linkType":25,"id":26},"ContentType","tips","fr",{"metaTitle":29,"subtitle":29,"title":29,"articleIntro":29,"author":30,"content":70,"slug":238,"faq_structured_data":239,"category":240},"Compte 2184 - Mobilier",{"metadata":31,"sys":34,"fields":45},{"tags":32,"concepts":33},[],[],{"space":35,"id":37,"type":16,"createdAt":38,"updatedAt":38,"environment":39,"publishedVersion":41,"revision":22,"contentType":42,"locale":27},{"sys":36},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":40},{"id":20,"type":12,"linkType":21},5,{"sys":43},{"type":12,"linkType":25,"id":44},"author",{"name":46,"image":47,"position":69},"Nader Zaim",{"metadata":48,"sys":51,"fields":60},{"tags":49,"concepts":50},[],[],{"space":52,"id":54,"type":55,"createdAt":56,"updatedAt":56,"environment":57,"publishedVersion":59,"revision":22,"locale":27},{"sys":53},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":58},{"id":20,"type":12,"linkType":21},4,{"title":46,"description":46,"file":61},{"url":62,"details":63,"fileName":67,"contentType":68},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":64,"image":65},28106,{"width":66,"height":66},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":71,"data":72,"content":73},"document",{},[74,83,128,135,179,186],{"nodeType":75,"data":76,"content":77},"heading-2",{},[78],{"nodeType":79,"value":80,"marks":81,"data":82},"text","Description du compte 2184",[],{},{"nodeType":84,"data":85,"content":86},"paragraph",{},[87,91,95,99,103,106,110,113,117,120,124],{"nodeType":79,"value":88,"marks":89,"data":90},"Le compte 2184 est classé dans la catégorie des \"Autres immobilisations corporelles\" (compte 218) du Plan Comptable Général 2025. Il est spécifiquement destiné à l'enregistrement comptable des meubles et mobiliers professionnels tels que : ",[],{},{"nodeType":79,"value":92,"marks":93,"data":94},"Les bureaux et postes de travail",[],{},{"nodeType":79,"value":96,"marks":97,"data":98},", ",[],{},{"nodeType":79,"value":100,"marks":101,"data":102},"Les chaises et fauteuils de bureau",[],{},{"nodeType":79,"value":96,"marks":104,"data":105},[],{},{"nodeType":79,"value":107,"marks":108,"data":109},"Les armoires et systèmes de rangement",[],{},{"nodeType":79,"value":96,"marks":111,"data":112},[],{},{"nodeType":79,"value":114,"marks":115,"data":116},"Les étagères et bibliothèques",[],{},{"nodeType":79,"value":96,"marks":118,"data":119},[],{},{"nodeType":79,"value":121,"marks":122,"data":123},"Les tables de réunion et mobilier d'accueil",[],{},{"nodeType":79,"value":125,"marks":126,"data":127},". 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",[],{},{"nodeType":79,"value":153,"marks":154,"data":156},"Pour les biens dépassant le seuil d'immobilisation",[155],{"type":146},{},{"nodeType":79,"value":158,"marks":159,"data":160}," : Les dépenses supérieures à 500 euros HT doivent obligatoirement être immobilisées. En dessous de ce seuil, l'entreprise peut choisir de comptabiliser directement l'achat en charges (principe de dérogation pour faible valeur). ",[],{},{"nodeType":79,"value":162,"marks":163,"data":165},"En cas de production interne de mobilier",[164],{"type":146},{},{"nodeType":79,"value":167,"marks":168,"data":169}," : Si l'entreprise fabrique elle-même son mobilier, le compte 2184 est débité par le crédit du compte 72 \"Production immobilisée\". ",[],{},{"nodeType":79,"value":171,"marks":172,"data":174},"Lors de la cession ou mise au rebut",[173],{"type":146},{},{"nodeType":79,"value":176,"marks":177,"data":178}," : Le compte est crédité de la valeur d'origine du bien, tandis que les amortissements cumulés sont débités du compte 28184.",[],{},{"nodeType":75,"data":180,"content":181},{},[182],{"nodeType":79,"value":183,"marks":184,"data":185},"Implications fiscales du compte 2184",[],{},{"nodeType":84,"data":187,"content":188},{},[189,193,198,202,207,211,216,220,225,229,234],{"nodeType":79,"value":190,"marks":191,"data":192},"L'utilisation du compte 2184 entraîne plusieurs conséquences fiscales et comptables importantes : ",[],{},{"nodeType":79,"value":194,"marks":195,"data":197},"Amortissement",[196],{"type":146},{},{"nodeType":79,"value":199,"marks":200,"data":201}," : Le mobilier est généralement amorti sur une durée de 10 ans, soit un taux linéaire de 10% par an. Cette durée peut varier selon la nature spécifique des biens et leur usage intensif ou non. ",[],{},{"nodeType":79,"value":203,"marks":204,"data":206},"Impact fiscal",[205],{"type":146},{},{"nodeType":79,"value":208,"marks":209,"data":210}," : L'amortissement du mobilier constitue une charge déductible fiscalement, répartie sur la durée d'utilisation du bien. Cette déduction progressive réduit le résultat imposable de l'entreprise sur plusieurs exercices. ",[],{},{"nodeType":79,"value":212,"marks":213,"data":215},"TVA récupérable",[214],{"type":146},{},{"nodeType":79,"value":217,"marks":218,"data":219}," : La TVA sur les achats de mobilier professionnel est généralement récupérable (compte 44562) pour les entreprises assujetties. ",[],{},{"nodeType":79,"value":221,"marks":222,"data":224},"Arbitrage charges/immobilisations",[223],{"type":146},{},{"nodeType":79,"value":226,"marks":227,"data":228}," : Pour les biens de faible valeur (moins de 500€ HT), le choix entre une comptabilisation en charges immédiates ou en immobilisation a un impact direct sur le résultat fiscal de l'exercice d'acquisition. 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Dans cet article, nous vous expliquons comment enregistrer correctement ces dépenses dans vos écritures comptables et quels sont les risques liés à une mauvaise prise en charge dans votre comptabilité.\n",[318],{"metadata":319,"sys":322,"fields":329},{"tags":320,"concepts":321},[],[],{"space":323,"id":248,"type":16,"createdAt":249,"updatedAt":250,"environment":325,"publishedVersion":253,"revision":59,"contentType":327,"locale":27},{"sys":324},{"type":12,"linkType":13,"id":14},{"sys":326},{"id":20,"type":12,"linkType":21},{"sys":328},{"type":12,"linkType":25,"id":256},{"contentfulName":258,"modelCategoryName":259,"slug":260,"contentTypeSlug":330,"metaTitle":263,"metaDescription":264,"mainTitle":331,"subtitle":283,"heroImage":346,"ctaButton":306,"ctaLink":307},[262],{"data":332,"content":333,"nodeType":71},{},[334,340],{"data":335,"content":336,"nodeType":275},{},[337],{"data":338,"marks":339,"value":274,"nodeType":79},{},[],{"data":341,"content":342,"nodeType":84},{},[343],{"data":344,"marks":345,"value":282,"nodeType":79},{},[],{"metadata":347,"sys":350,"fields":355},{"tags":348,"concepts":349},[],[],{"space":351,"id":291,"type":55,"createdAt":292,"updatedAt":292,"environment":353,"publishedVersion":59,"revision":22,"locale":27},{"sys":352},{"type":12,"linkType":13,"id":14},{"sys":354},{"id":20,"type":12,"linkType":21},{"title":296,"description":282,"file":356},{"url":298,"details":357,"fileName":304,"contentType":305},{"size":300,"image":358},{"width":302,"height":303},{"sys":360,"fields":363},{"id":361,"createdAt":362},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":364,"slug":365,"articleIntro":364,"category":366},"Compte 501 - 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