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Ces animaux sont destinés à rester durablement dans l'entité pour être utilisés comme moyens de production.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte fait partie des autres immobilisations corporelles (compte 218) et permet de distinguer spécifiquement les animaux d'élevage qui constituent des actifs productifs à long terme pour l'exploitation.",[],{},{"nodeType":87,"data":117,"content":118},{},[119],{"nodeType":82,"value":120,"marks":121,"data":122},"Selon le Plan Comptable Général 2025, les biens vivants sont inscrits en immobilisations corporelles lorsqu'il devient certain ou quasi certain qu'ils seront destinés à rester durablement dans l'entité. En revanche, lorsque la destination d'un bien vivant est incertaine, il est classé en stock.",[],{},{"nodeType":87,"data":124,"content":125},{},[126],{"nodeType":82,"value":127,"marks":128,"data":129},"Les biens vivants d'une même espèce et d'une même classe d'âge dont la destination est similaire peuvent être considérés comme formant un lot, ce qui simplifie leur comptabilisation et leur suivi.",[],{},{"nodeType":95,"data":131,"content":132},{},[133],{"nodeType":82,"value":134,"marks":135,"data":136},"Quand utiliser le compte 2185 ?",[],{},{"nodeType":87,"data":138,"content":139},{},[140],{"nodeType":82,"value":141,"marks":142,"data":143},"Le compte 2185 - Cheptel doit être utilisé dans les situations suivantes :",[],{},{"nodeType":145,"data":146,"content":147},"unordered-list",{},[148,159,169,179],{"nodeType":149,"data":150,"content":151},"list-item",{},[152],{"nodeType":87,"data":153,"content":154},{},[155],{"nodeType":82,"value":156,"marks":157,"data":158},"Pour enregistrer la valeur d'acquisition des animaux achetés destinés à la reproduction ou à la production (vaches laitières, taureaux reproducteurs, brebis, etc.)",[],{},{"nodeType":149,"data":160,"content":161},{},[162],{"nodeType":87,"data":163,"content":164},{},[165],{"nodeType":82,"value":166,"marks":167,"data":168},"Pour comptabiliser les animaux nés dans l'exploitation qui sont conservés durablement comme moyens de production",[],{},{"nodeType":149,"data":170,"content":171},{},[172],{"nodeType":87,"data":173,"content":174},{},[175],{"nodeType":82,"value":176,"marks":177,"data":178},"Lors du transfert d'animaux initialement classés en stocks mais finalement conservés comme immobilisations",[],{},{"nodeType":149,"data":180,"content":181},{},[182],{"nodeType":87,"data":183,"content":184},{},[185],{"nodeType":82,"value":186,"marks":187,"data":188},"Pour suivre la valeur comptable du cheptel tout au long de sa durée d'utilisation",[],{},{"nodeType":87,"data":190,"content":191},{},[192],{"nodeType":82,"value":193,"marks":194,"data":195},"Conformément aux règles comptables du PCG 2025, les biens vivants nés dans l'entité sont évalués à leur coût de production. Ce coût peut être déterminé par référence au coût de production des stocks de produits finis et en-cours de production nés des activités agricoles.",[],{},{"nodeType":87,"data":197,"content":198},{},[199],{"nodeType":82,"value":200,"marks":201,"data":202},"Il est important de noter que les cessions de biens vivants immobilisés qui ont un caractère habituel sont inscrites dans le résultat d'exploitation et non en résultat exceptionnel comme c'est généralement le cas pour les autres immobilisations.",[],{},{"nodeType":95,"data":204,"content":205},{},[206],{"nodeType":82,"value":207,"marks":208,"data":209},"Quels sont les impacts fiscaux du compte 2185 ?",[],{},{"nodeType":87,"data":211,"content":212},{},[213],{"nodeType":82,"value":214,"marks":215,"data":216},"L'utilisation du compte 2185 - Cheptel entraîne plusieurs conséquences fiscales importantes :",[],{},{"nodeType":145,"data":218,"content":219},{},[220,230,240,250,260],{"nodeType":149,"data":221,"content":222},{},[223],{"nodeType":87,"data":224,"content":225},{},[226],{"nodeType":82,"value":227,"marks":228,"data":229},"Amortissement : Les animaux immobilisés sont amortissables sur leur durée d'utilisation prévue, ce qui génère des charges déductibles fiscalement. La durée d'amortissement varie selon le type d'animal et sa fonction dans l'exploitation.",[],{},{"nodeType":149,"data":231,"content":232},{},[233],{"nodeType":87,"data":234,"content":235},{},[236],{"nodeType":82,"value":237,"marks":238,"data":239},"Plus ou moins-values : Lors de la cession d'animaux immobilisés, les plus ou moins-values sont déterminées par différence entre le prix de vente et la valeur nette comptable. Toutefois, contrairement aux autres immobilisations, ces plus ou moins-values sont généralement considérées comme des produits ou charges d'exploitation et non comme des éléments exceptionnels.",[],{},{"nodeType":149,"data":241,"content":242},{},[243],{"nodeType":87,"data":244,"content":245},{},[246],{"nodeType":82,"value":247,"marks":248,"data":249},"TVA : L'acquisition d'animaux immobilisés ouvre droit à récupération de la TVA selon les règles applicables aux immobilisations.",[],{},{"nodeType":149,"data":251,"content":252},{},[253],{"nodeType":87,"data":254,"content":255},{},[256],{"nodeType":82,"value":257,"marks":258,"data":259},"Crédit d'impôt : Certains investissements dans le cheptel peuvent être éligibles à des dispositifs fiscaux avantageux comme des crédits d'impôt pour l'agriculture biologique ou des subventions d'investissement.",[],{},{"nodeType":149,"data":261,"content":262},{},[263],{"nodeType":87,"data":264,"content":265},{},[266],{"nodeType":82,"value":267,"marks":268,"data":269},"Évaluation du patrimoine : La valeur du cheptel immobilisé est prise en compte dans l'évaluation globale du patrimoine de l'exploitation, ce qui peut avoir des incidences sur certains impôts (impôt sur la fortune immobilière, droits de succession, etc.).",[],{},{"nodeType":95,"data":271,"content":272},{},[273],{"nodeType":82,"value":274,"marks":275,"data":276},"3 point clés à retenir sur le compte 2185",[],{},{"nodeType":278,"data":279,"content":280},"ordered-list",{},[281,291,301],{"nodeType":149,"data":282,"content":283},{},[284],{"nodeType":87,"data":285,"content":286},{},[287],{"nodeType":82,"value":288,"marks":289,"data":290},"Classification stratégique : Le compte 2185 permet de distinguer les animaux d'élevage destinés à la production durable (immobilisations) de ceux destinés à la vente ou à l'abattage à court terme (stocks), reflétant ainsi la stratégie économique de l'exploitation agricole.",[],{},{"nodeType":149,"data":292,"content":293},{},[294],{"nodeType":87,"data":295,"content":296},{},[297],{"nodeType":82,"value":298,"marks":299,"data":300},"Évaluation spécifique : Les animaux immobilisés sont évalués selon leur coût d'acquisition ou de production, avec des règles particulières pour les animaux nés dans l'exploitation, permettant une valorisation adaptée aux réalités agricoles.",[],{},{"nodeType":149,"data":302,"content":303},{},[304],{"nodeType":87,"data":305,"content":306},{},[307],{"nodeType":82,"value":308,"marks":309,"data":310},"Traitement comptable distinctif : Contrairement aux autres immobilisations, les cessions habituelles d'animaux du cheptel immobilisé sont inscrites en résultat d'exploitation, reconnaissant ainsi la nature cyclique et régulière du renouvellement du cheptel dans l'activité agricole.",[],{},"compte-2185-cheptel",false,[314],{"metadata":315,"sys":318,"fields":330},{"tags":316,"concepts":317},[],[],{"space":319,"id":321,"type":16,"createdAt":322,"updatedAt":323,"environment":324,"publishedVersion":326,"revision":62,"contentType":327,"locale":29},{"sys":320},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":325},{"id":21,"type":12,"linkType":22},24,{"sys":328},{"type":12,"linkType":27,"id":329},"category",{"contentfulName":331,"modelCategoryName":332,"slug":333,"contentTypeSlug":334,"metaTitle":336,"metaDescription":337,"mainTitle":338,"subtitle":355,"heroImage":356,"ctaButton":378,"ctaLink":379},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[335],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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