[{"data":1,"prerenderedAt":27719},["ShallowReactive",2],{"tip-plan-comptable-compte-231-immobilisations-corporelles-en-cours":3,"plan-comptable-compte-231-immobilisations-corporelles-en-cours-similars":513},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-231-immobilisations-corporelles-en-cours",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":18,"environment":19,"publishedVersion":23,"revision":24,"contentType":25,"locale":29},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","mml1RaRaY2G4yGwaMduV0","Entry","2025-04-25T13:18:18.789Z","2025-05-02T09:26:40.794Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",28,3,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":32,"title":31,"author":33,"content":74,"slug":444,"faq_structured_data":445,"category":446},"Compte 231 - Immobilisations corporelles en cours","Le compte 231 enregistrement des coûts des immobilisations en cours, impacts fiscaux, amortissement différé et valorisation du bilan avant mise en service.",{"metadata":34,"sys":37,"fields":49},{"tags":35,"concepts":36},[],[],{"space":38,"id":40,"type":16,"createdAt":41,"updatedAt":41,"environment":42,"publishedVersion":44,"revision":45,"contentType":46,"locale":29},{"sys":39},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":43},{"id":21,"type":12,"linkType":22},5,1,{"sys":47},{"type":12,"linkType":27,"id":48},"author",{"name":50,"image":51,"position":73},"Nader Zaim",{"metadata":52,"sys":55,"fields":64},{"tags":53,"concepts":54},[],[],{"space":56,"id":58,"type":59,"createdAt":60,"updatedAt":60,"environment":61,"publishedVersion":63,"revision":45,"locale":29},{"sys":57},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":62},{"id":21,"type":12,"linkType":22},4,{"title":50,"description":50,"file":65},{"url":66,"details":67,"fileName":71,"contentType":72},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":68,"image":69},28106,{"width":70,"height":70},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":75,"data":76,"content":77},"document",{},[78,87,105,130,137,144,169,185,208,215,223,286,292,299,306,384,390,397,438],{"nodeType":79,"data":80,"content":81},"heading-2",{},[82],{"nodeType":83,"value":84,"marks":85,"data":86},"text","À quoi sert le compte 231 en comptabilité ?",[],{},{"nodeType":88,"data":89,"content":90},"paragraph",{},[91,95,101],{"nodeType":83,"value":92,"marks":93,"data":94},"Le compte 231 est un ",[],{},{"nodeType":83,"value":96,"marks":97,"data":100},"compte d'actif",[98],{"type":99},"bold",{},{"nodeType":83,"value":102,"marks":103,"data":104}," qui permet de faire apparaître la valeur des immobilisations corporelles non terminées à la fin de chaque exercice. Il enregistre les coûts engagés pour :",[],{},{"nodeType":106,"data":107,"content":108},"unordered-list",{},[109,120],{"nodeType":110,"data":111,"content":112},"list-item",{},[113],{"nodeType":88,"data":114,"content":115},{},[116],{"nodeType":83,"value":117,"marks":118,"data":119},"Les immobilisations créées par les moyens propres de l'entité",[],{},{"nodeType":110,"data":121,"content":122},{},[123],{"nodeType":88,"data":124,"content":125},{},[126],{"nodeType":83,"value":127,"marks":128,"data":129},"Les immobilisations résultant de travaux confiés à des tiers sur une période plus ou moins longue",[],{},{"nodeType":88,"data":131,"content":132},{},[133],{"nodeType":83,"value":134,"marks":135,"data":136},"\nCes coûts comprennent les matières premières, la main-d'œuvre directe, et autres frais directement attribuables à la construction ou à l'acquisition.\n\nLe compte 231 peut être subdivisé selon la nature des immobilisations en cours (terrains, constructions, installations, etc.).\n\n",[],{},{"nodeType":79,"data":138,"content":139},{},[140],{"nodeType":83,"value":141,"marks":142,"data":143},"Quand utiliser le compte 231 ?",[],{},{"nodeType":88,"data":145,"content":146},{},[147,151,156,160,165],{"nodeType":83,"value":148,"marks":149,"data":150},"Le ",[],{},{"nodeType":83,"value":152,"marks":153,"data":155},"compte 231",[154],{"type":99},{},{"nodeType":83,"value":157,"marks":158,"data":159}," est utilisé pour enregistrer toutes les dépenses engagées au cours de la période de ",[],{},{"nodeType":83,"value":161,"marks":162,"data":164},"construction, d’acquisition ou de production d’immobilisations corporelles",[163],{"type":99},{},{"nodeType":83,"value":166,"marks":167,"data":168},", tant que ces biens ne sont pas encore terminés et donc pas encore utilisables ou mis en service.",[],{},{"nodeType":88,"data":170,"content":171},{},[172,176,181],{"nodeType":83,"value":173,"marks":174,"data":175},"Il s’agit donc d’un ",[],{},{"nodeType":83,"value":177,"marks":178,"data":180},"compte transitoire",[179],{"type":99},{},{"nodeType":83,"value":182,"marks":183,"data":184}," :",[],{},{"nodeType":106,"data":186,"content":187},{},[188,198],{"nodeType":110,"data":189,"content":190},{},[191],{"nodeType":88,"data":192,"content":193},{},[194],{"nodeType":83,"value":195,"marks":196,"data":197},"Il regroupe les coûts relatifs à des immobilisations qui ne sont pas encore achevées à la clôture de l’exercice.",[],{},{"nodeType":110,"data":199,"content":200},{},[201],{"nodeType":88,"data":202,"content":203},{},[204],{"nodeType":83,"value":205,"marks":206,"data":207},"Dès que l’immobilisation est terminée et prête à l’emploi, le montant cumulé au compte 231 est transféré dans le compte d’immobilisation définitif correspondant (ex : 215 pour les installations techniques, 213 pour le matériel, etc.).",[],{},{"nodeType":88,"data":209,"content":210},{},[211],{"nodeType":83,"value":212,"marks":213,"data":214},"",[],{},{"nodeType":216,"data":217,"content":218},"heading-3",{},[219],{"nodeType":83,"value":220,"marks":221,"data":222},"Exemples d’utilisation du compte 231 ",[],{},{"nodeType":106,"data":224,"content":225},{},[226,241,256,271],{"nodeType":110,"data":227,"content":228},{},[229],{"nodeType":88,"data":230,"content":231},{},[232,237],{"nodeType":83,"value":233,"marks":234,"data":236},"Construction d’un bâtiment",[235],{"type":99},{},{"nodeType":83,"value":238,"marks":239,"data":240}," : Toutes les dépenses (factures d’architecte, d’entreprises, d’études, d’achats de matériaux, etc.) sont enregistrées en 231 jusqu’à la réception définitive de l’ouvrage.",[],{},{"nodeType":110,"data":242,"content":243},{},[244],{"nodeType":88,"data":245,"content":246},{},[247,252],{"nodeType":83,"value":248,"marks":249,"data":251},"Achat d’une machine nécessitant un montage/installation ",[250],{"type":99},{},{"nodeType":83,"value":253,"marks":254,"data":255}," : Les coûts de transport, d’installation, de montage, etc., sont portés en 231 jusqu’à la mise en service.",[],{},{"nodeType":110,"data":257,"content":258},{},[259],{"nodeType":88,"data":260,"content":261},{},[262,267],{"nodeType":83,"value":263,"marks":264,"data":266},"Travaux d’aménagement importants ",[265],{"type":99},{},{"nodeType":83,"value":268,"marks":269,"data":270},"dans un local ou sur un terrain avant que ceux-ci soient terminés.",[],{},{"nodeType":110,"data":272,"content":273},{},[274],{"nodeType":88,"data":275,"content":276},{},[277,282],{"nodeType":83,"value":278,"marks":279,"data":281},"Immobilisation réalisée par l’entreprise elle-même",[280],{"type":99},{},{"nodeType":83,"value":283,"marks":284,"data":285}," : salaires, fournitures, prestations externes nécessaires à la réalisation.",[],{},{"nodeType":88,"data":287,"content":288},{},[289],{"nodeType":83,"value":212,"marks":290,"data":291},[],{},{"nodeType":79,"data":293,"content":294},{},[295],{"nodeType":83,"value":296,"marks":297,"data":298},"Quels sont les impacts fiscaux du compte 231 ?",[],{},{"nodeType":88,"data":300,"content":301},{},[302],{"nodeType":83,"value":303,"marks":304,"data":305},"L'utilisation du compte 231 a plusieurs implications fiscales et comptables importantes :",[],{},{"nodeType":106,"data":307,"content":308},{},[309,324,339,354,369],{"nodeType":110,"data":310,"content":311},{},[312],{"nodeType":88,"data":313,"content":314},{},[315,320],{"nodeType":83,"value":316,"marks":317,"data":319},"Non-déductibilité immédiate",[318],{"type":99},{},{"nodeType":83,"value":321,"marks":322,"data":323},": Les coûts capitalisés dans le compte 231 ne sont pas déductibles immédiatement en tant que charges d'exploitation. Ils sont considérés comme des investissements et seront amortis sur la durée de vie utile de l'immobilisation une fois celle-ci achevée et mise en service.",[],{},{"nodeType":110,"data":325,"content":326},{},[327],{"nodeType":88,"data":328,"content":329},{},[330,335],{"nodeType":83,"value":331,"marks":332,"data":334},"TVA récupérable",[333],{"type":99},{},{"nodeType":83,"value":336,"marks":337,"data":338},": La TVA sur les coûts engagés peut être récupérable selon les règles fiscales en vigueur, sous réserve que les dépenses soient éligibles.",[],{},{"nodeType":110,"data":340,"content":341},{},[342],{"nodeType":88,"data":343,"content":344},{},[345,350],{"nodeType":83,"value":346,"marks":347,"data":349},"Amortissement différé",[348],{"type":99},{},{"nodeType":83,"value":351,"marks":352,"data":353},": Aucun amortissement n'est calculé sur les immobilisations en cours. L'amortissement ne commence qu'à partir de la mise en service effective de l'immobilisation, après son transfert dans un compte 21X.",[],{},{"nodeType":110,"data":355,"content":356},{},[357],{"nodeType":88,"data":358,"content":359},{},[360,365],{"nodeType":83,"value":361,"marks":362,"data":364},"Valorisation du bilan",[363],{"type":99},{},{"nodeType":83,"value":366,"marks":367,"data":368},": L'enregistrement des immobilisations en cours permet de présenter une image fidèle du patrimoine de l'entreprise en distinguant les investissements en cours de réalisation des actifs opérationnels.",[],{},{"nodeType":110,"data":370,"content":371},{},[372],{"nodeType":88,"data":373,"content":374},{},[375,380],{"nodeType":83,"value":376,"marks":377,"data":379},"Crédits d'impôt et subventions",[378],{"type":99},{},{"nodeType":83,"value":381,"marks":382,"data":383},": Dans certains cas, des crédits d'impôt ou subventions peuvent être obtenus pour certains types d'immobilisations, influençant ainsi la valeur comptabilisée dans le compte 231.",[],{},{"nodeType":88,"data":385,"content":386},{},[387],{"nodeType":83,"value":212,"marks":388,"data":389},[],{},{"nodeType":79,"data":391,"content":392},{},[393],{"nodeType":83,"value":394,"marks":395,"data":396},"Les points clés sur le compte 231 ",[],{},{"nodeType":106,"data":398,"content":399},{},[400,419],{"nodeType":110,"data":401,"content":402},{},[403],{"nodeType":88,"data":404,"content":405},{},[406,410,415],{"nodeType":83,"value":407,"marks":408,"data":409},"Le compte 231 ",[],{},{"nodeType":83,"value":411,"marks":412,"data":414},"ne doit contenir que des opérations en cours",[413],{"type":99},{},{"nodeType":83,"value":416,"marks":417,"data":418},". 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