[{"data":1,"prerenderedAt":27600},["ShallowReactive",2],{"tip-plan-comptable-compte-2313-constructions":3,"plan-comptable-compte-2313-constructions-similars":394},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-2313-constructions",{"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","6yiPaM3vWceaBw61iA2TDA","Entry","2025-05-27T13:57:09.132Z","2025-06-03T09:52:38.630Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",3,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":31,"title":31,"articleIntro":31,"author":32,"content":73,"slug":325,"faq_structured_data":326,"category":327},"2313 - Constructions",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,102,117,152,159,166,173,207,218,225,232,285,292],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 2313 - Constructions",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Le compte 2313 est un compte d'immobilisations en cours spécifique aux constructions en phase de réalisation.",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 2313 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105,109,113],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 2313 permet d'enregistrer la valeur des constructions non terminées à la fin de chaque exercice. Il s'agit d'une subdivision du compte 231 \"Immobilisations corporelles en cours\" spécifiquement dédiée aux constructions en cours de réalisation.",[],{},{"nodeType":82,"value":110,"marks":111,"data":112},"\n\nCe compte fait partie de la classe 2 (Comptes d'immobilisations) et plus précisément de la catégorie 23 \"Immobilisations en cours, avances et acomptes\" du Plan Comptable Général 2025.",[],{},{"nodeType":82,"value":114,"marks":115,"data":116},"\n\nLe compte 2313 suit la même logique de subdivision que le compte 213 \"Constructions\" et peut donc inclure :",[],{},{"nodeType":118,"data":119,"content":120},"unordered-list",{},[121,132,142],{"nodeType":122,"data":123,"content":124},"list-item",{},[125],{"nodeType":87,"data":126,"content":127},{},[128],{"nodeType":82,"value":129,"marks":130,"data":131},"Les bâtiments en cours de construction",[],{},{"nodeType":122,"data":133,"content":134},{},[135],{"nodeType":87,"data":136,"content":137},{},[138],{"nodeType":82,"value":139,"marks":140,"data":141},"Les installations générales, agencements et aménagements des constructions en cours",[],{},{"nodeType":122,"data":143,"content":144},{},[145],{"nodeType":87,"data":146,"content":147},{},[148],{"nodeType":82,"value":149,"marks":150,"data":151},"Les ouvrages d'infrastructure en cours de réalisation",[],{},{"nodeType":87,"data":153,"content":154},{},[155],{"nodeType":82,"value":156,"marks":157,"data":158},"Ce compte permet d'isoler les dépenses liées à des constructions qui ne sont pas encore achevées et donc pas encore utilisables dans le cadre de l'activité de l'entreprise.",[],{},{"nodeType":95,"data":160,"content":161},{},[162],{"nodeType":82,"value":163,"marks":164,"data":165},"Quand utiliser le compte 2313 ?",[],{},{"nodeType":87,"data":167,"content":168},{},[169],{"nodeType":82,"value":170,"marks":171,"data":172},"Le compte 2313 est utilisé dans les situations suivantes :",[],{},{"nodeType":174,"data":175,"content":176},"ordered-list",{},[177,187,197],{"nodeType":122,"data":178,"content":179},{},[180],{"nodeType":87,"data":181,"content":182},{},[183],{"nodeType":82,"value":184,"marks":185,"data":186},"Lors de travaux de construction réalisés par l'entreprise elle-même : Le coût des constructions créées par les moyens propres de l'entité est porté au débit du compte 2313 par le crédit du compte 72 \"Production immobilisée\".",[],{},{"nodeType":122,"data":188,"content":189},{},[190],{"nodeType":87,"data":191,"content":192},{},[193],{"nodeType":82,"value":194,"marks":195,"data":196},"Lors de travaux confiés à des tiers : Les coûts de construction facturés par des prestataires externes sont enregistrés au débit du compte 2313 au fur et à mesure de l'avancement des travaux.",[],{},{"nodeType":122,"data":198,"content":199},{},[200],{"nodeType":87,"data":201,"content":202},{},[203],{"nodeType":82,"value":204,"marks":205,"data":206},"En fin d'exercice : Pour faire apparaître dans les états financiers la valeur des constructions non terminées à la clôture de l'exercice.",[],{},{"nodeType":87,"data":208,"content":209},{},[210,214],{"nodeType":82,"value":211,"marks":212,"data":213},"Le compte 2313 est utilisé pendant toute la durée des travaux de construction. Une fois la construction terminée et mise en service, le coût total est viré du compte 2313 au compte 213 \"Constructions\" correspondant. Cette opération marque le passage du statut d'immobilisation en cours à celui d'immobilisation définitive.",[],{},{"nodeType":82,"value":215,"marks":216,"data":217},"\n\nÀ noter que les avances et acomptes versés pour des commandes de construction sont initialement comptabilisés au compte 238 \"Avances et acomptes versés sur commandes d'immobilisations corporelles\" avant d'être intégrés au coût global de la construction en cours.",[],{},{"nodeType":95,"data":219,"content":220},{},[221],{"nodeType":82,"value":222,"marks":223,"data":224},"Quels sont les impacts fiscaux du compte 2313 ?",[],{},{"nodeType":87,"data":226,"content":227},{},[228],{"nodeType":82,"value":229,"marks":230,"data":231},"L'utilisation du compte 2313 a plusieurs implications fiscales importantes :",[],{},{"nodeType":174,"data":233,"content":234},{},[235,245,255,265,275],{"nodeType":122,"data":236,"content":237},{},[238],{"nodeType":87,"data":239,"content":240},{},[241],{"nodeType":82,"value":242,"marks":243,"data":244},"Absence d'amortissement : Les immobilisations en cours, y compris les constructions enregistrées au compte 2313, ne sont pas amortissables tant qu'elles ne sont pas achevées et mises en service. L'amortissement ne commence qu'après le transfert au compte 213 \"Constructions\".",[],{},{"nodeType":122,"data":246,"content":247},{},[248],{"nodeType":87,"data":249,"content":250},{},[251],{"nodeType":82,"value":252,"marks":253,"data":254},"TVA déductible : La TVA grevant les dépenses liées aux constructions en cours est généralement récupérable selon les règles habituelles du droit à déduction, sous réserve que ces constructions soient destinées à une activité soumise à TVA.",[],{},{"nodeType":122,"data":256,"content":257},{},[258],{"nodeType":87,"data":259,"content":260},{},[261],{"nodeType":82,"value":262,"marks":263,"data":264},"Frais financiers : Les coûts d'emprunt (intérêts et frais accessoires) liés au financement de la construction peuvent, sur option de l'entreprise, être incorporés au coût de production de l'immobilisation jusqu'à la date d'achèvement des travaux.",[],{},{"nodeType":122,"data":266,"content":267},{},[268],{"nodeType":87,"data":269,"content":270},{},[271],{"nodeType":82,"value":272,"marks":273,"data":274},"Taxes foncières : Même en cours de construction, certains bâtiments peuvent être soumis à la taxe foncière sur les propriétés bâties dès lors qu'ils présentent le caractère de véritables constructions.",[],{},{"nodeType":122,"data":276,"content":277},{},[278],{"nodeType":87,"data":279,"content":280},{},[281],{"nodeType":82,"value":282,"marks":283,"data":284},"Provision pour dépréciation : Si la valeur de la construction en cours venait à se déprécier (par exemple en raison d'une obsolescence technique ou d'une détérioration), une dépréciation devrait être constatée via le compte 2931 \"Dépréciations des immobilisations corporelles en cours\".",[],{},{"nodeType":95,"data":286,"content":287},{},[288],{"nodeType":82,"value":289,"marks":290,"data":291},"3 points clés à retenir sur le compte 2313",[],{},{"nodeType":174,"data":293,"content":294},{},[295,305,315],{"nodeType":122,"data":296,"content":297},{},[298],{"nodeType":87,"data":299,"content":300},{},[301],{"nodeType":82,"value":302,"marks":303,"data":304},"Compte transitoire : Le compte 2313 est un compte transitoire qui enregistre les coûts de construction jusqu'à l'achèvement des travaux, moment où ils sont virés au compte 213 \"Constructions\".",[],{},{"nodeType":122,"data":306,"content":307},{},[308],{"nodeType":87,"data":309,"content":310},{},[311],{"nodeType":82,"value":312,"marks":313,"data":314},"Non amortissable : Contrairement aux immobilisations définitives, les constructions en cours inscrites au compte 2313 ne font pas l'objet d'amortissement, ce qui impacte directement le résultat fiscal.",[],{},{"nodeType":122,"data":316,"content":317},{},[318],{"nodeType":87,"data":319,"content":320},{},[321],{"nodeType":82,"value":322,"marks":323,"data":324},"Coût global : Le compte 2313 intègre tous les coûts directement attribuables à la mise en place de la construction, y compris potentiellement les frais financiers liés aux emprunts spécifiques contractés pour ce projet.",[],{},"compte-2313-constructions",false,[328],{"metadata":329,"sys":332,"fields":344},{"tags":330,"concepts":331},[],[],{"space":333,"id":335,"type":16,"createdAt":336,"updatedAt":337,"environment":338,"publishedVersion":340,"revision":62,"contentType":341,"locale":29},{"sys":334},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":339},{"id":21,"type":12,"linkType":22},24,{"sys":342},{"type":12,"linkType":27,"id":343},"category",{"contentfulName":345,"modelCategoryName":346,"slug":347,"contentTypeSlug":348,"metaTitle":350,"metaDescription":351,"mainTitle":352,"subtitle":369,"heroImage":370,"ctaButton":392,"ctaLink":393},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[349],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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