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Ce compte est spécifiquement utilisé dans le cadre des contrats de concession de service public ou de travaux publics.\n\nLes immobilisations corporelles inscrites au compte 22 sont ventilées selon les mêmes subdivisions que celles du compte 21 (Immobilisations corporelles). Le compte 22 comprend notamment la subdivision suivante :",[],{},{"nodeType":110,"data":111,"content":112},"unordered-list",{},[113],{"nodeType":114,"data":115,"content":116},"list-item",{},[117],{"nodeType":87,"data":118,"content":119},{},[120],{"nodeType":82,"value":121,"marks":122,"data":123},"Le compte 229 « Droits du concédant » qui enregistre la contrepartie de la valeur des biens mis gratuitement dans la concession par le concédant.",[],{},{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"L'inscription à l'actif du bilan du concessionnaire de la valeur des biens mis gratuitement dans la concession par le concédant comporte une contrepartie au passif du bilan, classée dans les autres fonds propres.",[],{},{"nodeType":95,"data":132,"content":133},{},[134],{"nodeType":82,"value":135,"marks":136,"data":137},"Quand utiliser le compte 22 ?",[],{},{"nodeType":87,"data":139,"content":140},{},[141],{"nodeType":82,"value":142,"marks":143,"data":144},"Le compte 22 est utilisé dans les situations suivantes :",[],{},{"nodeType":146,"data":147,"content":148},"ordered-list",{},[149,159,169],{"nodeType":114,"data":150,"content":151},{},[152],{"nodeType":87,"data":153,"content":154},{},[155],{"nodeType":82,"value":156,"marks":157,"data":158},"Lors de la mise en concession d'immobilisations par le concédant ou le concessionnaire dans le cadre d'un contrat de concession de service public ou de travaux publics",[],{},{"nodeType":114,"data":160,"content":161},{},[162],{"nodeType":87,"data":163,"content":164},{},[165],{"nodeType":82,"value":166,"marks":167,"data":168},"Pour les biens mis gratuitement dans la concession par le concédant, avec une contrepartie au crédit du compte 229 « Droits du concédant »",[],{},{"nodeType":114,"data":170,"content":171},{},[172],{"nodeType":87,"data":173,"content":174},{},[175],{"nodeType":82,"value":176,"marks":177,"data":178},"Lorsque le droit du concessionnaire sur les immobilisations non renouvelables mises en concession par le concédant a fait l'objet d'une évaluation, soit dans le contrat de concession, soit à l'occasion d'un transfert",[],{},{"nodeType":87,"data":180,"content":181},{},[182],{"nodeType":82,"value":183,"marks":184,"data":185},"Les amortissements et les dépréciations des immobilisations mises en concession sont à porter respectivement aux subdivisions du compte 282 « Amortissements des immobilisations mises en concession » et du compte 292 « Dépréciations des immobilisations mises en concession ». 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