[{"data":1,"prerenderedAt":27709},["ShallowReactive",2],{"tip-plan-comptable-compte-2315-installations-techniques-materiel-et-outillage-industriels":3,"plan-comptable-compte-2315-installations-techniques-materiel-et-outillage-industriels-similars":503},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-2315-installations-techniques-materiel-et-outillage-industriels",{"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","1C7SMVak4E2kfislDa2GlO","Entry","2025-05-27T13:57:09.142Z","2025-06-03T09:52:28.587Z",{"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":434,"faq_structured_data":435,"category":436},"2315 - Installations techniques, matériel et outillage industriels",{"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",{},[77,86,94,102,109,116,217,224,231,287,294,301,308,394,401],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 2315 - Installations techniques, matériel et outillage industriels",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Compte d'immobilisation corporelle en cours spécifique aux installations techniques, matériel et outillage industriels",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 2315 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 2315 est utilisé pour enregistrer les immobilisations corporelles en cours spécifiquement liées aux installations techniques, matériel et outillage industriels. Ce compte permet de suivre les dépenses engagées pour des immobilisations qui ne sont pas encore achevées ou mises en service à la clôture de l'exercice.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte est directement lié au compte 215 qui, une fois les travaux terminés, enregistrera définitivement ces immobilisations. Le compte 215 se subdivise en plusieurs sous-comptes :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,154,187,197,207],{"nodeType":121,"data":122,"content":123},"list-item",{},[124,131],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"2151 : Installations complexes spécialisées",[],{},{"nodeType":117,"data":132,"content":133},{},[134,144],{"nodeType":121,"data":135,"content":136},{},[137],{"nodeType":87,"data":138,"content":139},{},[140],{"nodeType":82,"value":141,"marks":142,"data":143},"21511 : Installations complexes spécialisées sur sol propre",[],{},{"nodeType":121,"data":145,"content":146},{},[147],{"nodeType":87,"data":148,"content":149},{},[150],{"nodeType":82,"value":151,"marks":152,"data":153},"21514 : Installations complexes spécialisées sur sol d'autrui",[],{},{"nodeType":121,"data":155,"content":156},{},[157,164],{"nodeType":87,"data":158,"content":159},{},[160],{"nodeType":82,"value":161,"marks":162,"data":163},"2153 : Installations à caractère spécifique",[],{},{"nodeType":117,"data":165,"content":166},{},[167,177],{"nodeType":121,"data":168,"content":169},{},[170],{"nodeType":87,"data":171,"content":172},{},[173],{"nodeType":82,"value":174,"marks":175,"data":176},"21531 : Installations à caractère spécifique sur sol propre",[],{},{"nodeType":121,"data":178,"content":179},{},[180],{"nodeType":87,"data":181,"content":182},{},[183],{"nodeType":82,"value":184,"marks":185,"data":186},"21534 : Installations à caractère spécifique sur sol d'autrui",[],{},{"nodeType":121,"data":188,"content":189},{},[190],{"nodeType":87,"data":191,"content":192},{},[193],{"nodeType":82,"value":194,"marks":195,"data":196},"2154 : Matériels industriels",[],{},{"nodeType":121,"data":198,"content":199},{},[200],{"nodeType":87,"data":201,"content":202},{},[203],{"nodeType":82,"value":204,"marks":205,"data":206},"2155 : Outillages industriels",[],{},{"nodeType":121,"data":208,"content":209},{},[210],{"nodeType":87,"data":211,"content":212},{},[213],{"nodeType":82,"value":214,"marks":215,"data":216},"2157 : Agencements et aménagements des matériels et outillages industriels",[],{},{"nodeType":95,"data":218,"content":219},{},[220],{"nodeType":82,"value":221,"marks":222,"data":223},"Quand utiliser le compte 2315 ?",[],{},{"nodeType":87,"data":225,"content":226},{},[227],{"nodeType":82,"value":228,"marks":229,"data":230},"Le compte 2315 est à utiliser dans les situations suivantes :",[],{},{"nodeType":117,"data":232,"content":233},{},[234,244,277],{"nodeType":121,"data":235,"content":236},{},[237],{"nodeType":87,"data":238,"content":239},{},[240],{"nodeType":82,"value":241,"marks":242,"data":243},"Lors de travaux de création ou d'acquisition d'installations techniques, matériel et outillage industriels qui s'étendent sur une longue durée et ne sont pas achevés à la fin de l'exercice comptable",[],{},{"nodeType":121,"data":245,"content":246},{},[247,254],{"nodeType":87,"data":248,"content":249},{},[250],{"nodeType":82,"value":251,"marks":252,"data":253},"Pour enregistrer les coûts engagés progressivement pour la réalisation de ces immobilisations, qu'elles soient :",[],{},{"nodeType":117,"data":255,"content":256},{},[257,267],{"nodeType":121,"data":258,"content":259},{},[260],{"nodeType":87,"data":261,"content":262},{},[263],{"nodeType":82,"value":264,"marks":265,"data":266},"Créées par les moyens propres de l'entreprise : dans ce cas, le compte 2315 est débité par le crédit du compte 72 \"Production immobilisée\"",[],{},{"nodeType":121,"data":268,"content":269},{},[270],{"nodeType":87,"data":271,"content":272},{},[273],{"nodeType":82,"value":274,"marks":275,"data":276},"Résultant de travaux confiés à des tiers : le compte 2315 est alors débité par le crédit du compte 404 \"Fournisseurs d'immobilisations\" ou autres comptes concernés",[],{},{"nodeType":121,"data":278,"content":279},{},[280],{"nodeType":87,"data":281,"content":282},{},[283],{"nodeType":82,"value":284,"marks":285,"data":286},"Lors du versement d'avances et acomptes pour ces immobilisations en cours, le compte 238 \"Avances et acomptes versés sur commandes d'immobilisations corporelles\" est d'abord utilisé, puis viré au compte 2315 à réception des factures correspondantes",[],{},{"nodeType":87,"data":288,"content":289},{},[290],{"nodeType":82,"value":291,"marks":292,"data":293},"Le compte 2315 sera soldé lors de l'achèvement des travaux par virement au compte 215 correspondant à la nature de l'immobilisation terminée.",[],{},{"nodeType":95,"data":295,"content":296},{},[297],{"nodeType":82,"value":298,"marks":299,"data":300},"Quels sont les impacts fiscaux du compte 2315 ?",[],{},{"nodeType":87,"data":302,"content":303},{},[304],{"nodeType":82,"value":305,"marks":306,"data":307},"L'utilisation du compte 2315 présente plusieurs implications fiscales importantes :",[],{},{"nodeType":117,"data":309,"content":310},{},[311,321,331,364,374,384],{"nodeType":121,"data":312,"content":313},{},[314],{"nodeType":87,"data":315,"content":316},{},[317],{"nodeType":82,"value":318,"marks":319,"data":320},"Pas d'amortissement possible tant que l'immobilisation n'est pas achevée et mise en service. Les immobilisations en cours ne peuvent pas faire l'objet d'un amortissement fiscal ou comptable",[],{},{"nodeType":121,"data":322,"content":323},{},[324],{"nodeType":87,"data":325,"content":326},{},[327],{"nodeType":82,"value":328,"marks":329,"data":330},"En revanche, ces immobilisations peuvent faire l'objet d'une dépréciation si leur valeur actuelle devient inférieure à leur coût de production (compte 293 \"Dépréciations des immobilisations en cours\")",[],{},{"nodeType":121,"data":332,"content":333},{},[334,341],{"nodeType":87,"data":335,"content":336},{},[337],{"nodeType":82,"value":338,"marks":339,"data":340},"Les frais financiers engagés spécifiquement pour financer l'acquisition ou la production de ces immobilisations peuvent être, sur option de l'entreprise :",[],{},{"nodeType":117,"data":342,"content":343},{},[344,354],{"nodeType":121,"data":345,"content":346},{},[347],{"nodeType":87,"data":348,"content":349},{},[350],{"nodeType":82,"value":351,"marks":352,"data":353},"Soit comptabilisés en charges financières (méthode de référence)",[],{},{"nodeType":121,"data":355,"content":356},{},[357],{"nodeType":87,"data":358,"content":359},{},[360],{"nodeType":82,"value":361,"marks":362,"data":363},"Soit incorporés au coût de production et donc au compte 2315 (méthode alternative)",[],{},{"nodeType":121,"data":365,"content":366},{},[367],{"nodeType":87,"data":368,"content":369},{},[370],{"nodeType":82,"value":371,"marks":372,"data":373},"Les subventions d'investissement reçues pour financer ces immobilisations en cours doivent être inscrites au passif en attendant l'achèvement des travaux",[],{},{"nodeType":121,"data":375,"content":376},{},[377],{"nodeType":87,"data":378,"content":379},{},[380],{"nodeType":82,"value":381,"marks":382,"data":383},"La TVA sur les dépenses liées à ces immobilisations est généralement récupérable selon les règles habituelles du droit à déduction",[],{},{"nodeType":121,"data":385,"content":386},{},[387],{"nodeType":87,"data":388,"content":389},{},[390],{"nodeType":82,"value":391,"marks":392,"data":393},"Au moment du transfert du compte 2315 vers le compte 215 (achèvement), l'immobilisation devient amortissable et peut alors générer des déductions fiscales",[],{},{"nodeType":95,"data":395,"content":396},{},[397],{"nodeType":82,"value":398,"marks":399,"data":400},"3 points clés à retenir sur le compte 2315",[],{},{"nodeType":117,"data":402,"content":403},{},[404,414,424],{"nodeType":121,"data":405,"content":406},{},[407],{"nodeType":87,"data":408,"content":409},{},[410],{"nodeType":82,"value":411,"marks":412,"data":413},"Le compte 2315 permet d'isoler les coûts des installations techniques, matériel et outillage industriels en cours de construction ou de développement, offrant ainsi une vision claire des investissements en cours de réalisation.",[],{},{"nodeType":121,"data":415,"content":416},{},[417],{"nodeType":87,"data":418,"content":419},{},[420],{"nodeType":82,"value":421,"marks":422,"data":423},"Ces immobilisations en cours ne sont pas amortissables tant qu'elles ne sont pas achevées et mises en service, mais peuvent faire l'objet de dépréciations si nécessaire.",[],{},{"nodeType":121,"data":425,"content":426},{},[427],{"nodeType":87,"data":428,"content":429},{},[430],{"nodeType":82,"value":431,"marks":432,"data":433},"À l'achèvement des travaux, le solde du compte 2315 doit être viré au compte 215 approprié, permettant ainsi le début de l'amortissement fiscal et comptable de l'immobilisation.",[],{},"compte-2315-installations-techniques-materiel-et-outillage-industriels",false,[437],{"metadata":438,"sys":441,"fields":453},{"tags":439,"concepts":440},[],[],{"space":442,"id":444,"type":16,"createdAt":445,"updatedAt":446,"environment":447,"publishedVersion":449,"revision":62,"contentType":450,"locale":29},{"sys":443},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":448},{"id":21,"type":12,"linkType":22},24,{"sys":451},{"type":12,"linkType":27,"id":452},"category",{"contentfulName":454,"modelCategoryName":455,"slug":456,"contentTypeSlug":457,"metaTitle":459,"metaDescription":460,"mainTitle":461,"subtitle":478,"heroImage":479,"ctaButton":501,"ctaLink":502},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[458],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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