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Il suit la même décomposition que les comptes d'immobilisations correspondants et fonctionne comme un compte de sens contraire aux comptes de la classe 2.",[],{},{"nodeType":79,"data":106,"content":107},{},[108],{"nodeType":83,"value":109,"marks":110,"data":111},"Principales subdivisions du compte 28",[],{},{"nodeType":113,"data":114,"content":115},"unordered-list",{},[116,204,282],{"nodeType":117,"data":118,"content":119},"list-item",{},[120,141],{"nodeType":88,"data":121,"content":122},{},[123,128,132,137],{"nodeType":83,"value":124,"marks":125,"data":127},"Le compte",[126],{"type":99},{},{"nodeType":83,"value":129,"marks":130,"data":131}," ",[],{},{"nodeType":83,"value":133,"marks":134,"data":136},"280",[135],{"type":99},{},{"nodeType":83,"value":138,"marks":139,"data":140}," : Amortissements des immobilisations incorporelles et des frais d'établissement",[],{},{"nodeType":113,"data":142,"content":143},{},[144,154,164,174,184,194],{"nodeType":117,"data":145,"content":146},{},[147],{"nodeType":88,"data":148,"content":149},{},[150],{"nodeType":83,"value":151,"marks":152,"data":153},"2801 : Frais d'établissement",[],{},{"nodeType":117,"data":155,"content":156},{},[157],{"nodeType":88,"data":158,"content":159},{},[160],{"nodeType":83,"value":161,"marks":162,"data":163},"2803 : Frais de développement",[],{},{"nodeType":117,"data":165,"content":166},{},[167],{"nodeType":88,"data":168,"content":169},{},[170],{"nodeType":83,"value":171,"marks":172,"data":173},"2805 : Concessions et droits similaires, brevets, licences, solutions informatiques, droits et valeurs similaires",[],{},{"nodeType":117,"data":175,"content":176},{},[177],{"nodeType":88,"data":178,"content":179},{},[180],{"nodeType":83,"value":181,"marks":182,"data":183},"2806 : Droit au bail",[],{},{"nodeType":117,"data":185,"content":186},{},[187],{"nodeType":88,"data":188,"content":189},{},[190],{"nodeType":83,"value":191,"marks":192,"data":193},"2807 : Fonds commercial",[],{},{"nodeType":117,"data":195,"content":196},{},[197],{"nodeType":88,"data":198,"content":199},{},[200],{"nodeType":83,"value":201,"marks":202,"data":203},"2808 : Autres immobilisations incorporelles",[],{},{"nodeType":117,"data":205,"content":206},{},[207,219],{"nodeType":88,"data":208,"content":209},{},[210,215],{"nodeType":83,"value":211,"marks":212,"data":214},"Le compte 281",[213],{"type":99},{},{"nodeType":83,"value":216,"marks":217,"data":218}," : Amortissements des immobilisations corporelles",[],{},{"nodeType":113,"data":220,"content":221},{},[222,232,242,252,262,272],{"nodeType":117,"data":223,"content":224},{},[225],{"nodeType":88,"data":226,"content":227},{},[228],{"nodeType":83,"value":229,"marks":230,"data":231},"2812 : Agencements, aménagements de terrains",[],{},{"nodeType":117,"data":233,"content":234},{},[235],{"nodeType":88,"data":236,"content":237},{},[238],{"nodeType":83,"value":239,"marks":240,"data":241},"2813 : Constructions",[],{},{"nodeType":117,"data":243,"content":244},{},[245],{"nodeType":88,"data":246,"content":247},{},[248],{"nodeType":83,"value":249,"marks":250,"data":251},"2814 : Constructions sur sol d'autrui",[],{},{"nodeType":117,"data":253,"content":254},{},[255],{"nodeType":88,"data":256,"content":257},{},[258],{"nodeType":83,"value":259,"marks":260,"data":261},"2815 : Installations, matériel et outillage industriels",[],{},{"nodeType":117,"data":263,"content":264},{},[265],{"nodeType":88,"data":266,"content":267},{},[268],{"nodeType":83,"value":269,"marks":270,"data":271},"2818 : Autres immobilisations corporelles",[],{},{"nodeType":117,"data":273,"content":274},{},[275],{"nodeType":88,"data":276,"content":277},{},[278],{"nodeType":83,"value":279,"marks":280,"data":281},"28187 : Amortissement du mali de fusion sur actifs corporels",[],{},{"nodeType":117,"data":283,"content":284},{},[285],{"nodeType":88,"data":286,"content":287},{},[288,293],{"nodeType":83,"value":289,"marks":290,"data":292},"Le compte 282",[291],{"type":99},{},{"nodeType":83,"value":294,"marks":295,"data":296}," : Amortissements des immobilisations mises en concession",[],{},{"nodeType":88,"data":298,"content":299},{},[300],{"nodeType":83,"value":301,"marks":302,"data":303},"",[],{},{"nodeType":79,"data":305,"content":306},{},[307],{"nodeType":83,"value":308,"marks":309,"data":310},"Quand utiliser le compte 28 ?",[],{},{"nodeType":88,"data":312,"content":313},{},[314],{"nodeType":83,"value":315,"marks":316,"data":317},"Le compte 28 est utilisé lors de : ",[],{},{"nodeType":113,"data":319,"content":320},{},[321,336,351],{"nodeType":117,"data":322,"content":323},{},[324],{"nodeType":88,"data":325,"content":326},{},[327,332],{"nodeType":83,"value":328,"marks":329,"data":331},"Dotation aux amortissements : c",[330],{"type":99},{},{"nodeType":83,"value":333,"marks":334,"data":335},"haque année, l’entreprise enregistre une dotation aux amortissements pour ses immobilisations (machines, véhicules, matériel informatique, brevets…). Par exemple : une machine achetée 10 000 € amortie sur 5 ans → chaque année, 2 000 € sont comptabilisés en dotation, et le compte 28 est crédité.",[],{},{"nodeType":117,"data":337,"content":338},{},[339],{"nodeType":88,"data":340,"content":341},{},[342,347],{"nodeType":83,"value":343,"marks":344,"data":346},"Cession ou mise au rebut d’une immobilisation : ",[345],{"type":99},{},{"nodeType":83,"value":348,"marks":349,"data":350},"lorsqu’un bien est vendu ou mis au rebut, le montant de l’amortissement cumulé (solde du compte 28) est extourné pour sortir l’immobilisation du bilan.",[],{},{"nodeType":117,"data":352,"content":353},{},[354],{"nodeType":88,"data":355,"content":356},{},[357,362],{"nodeType":83,"value":358,"marks":359,"data":361},"Correction d’amortissement : ",[360],{"type":99},{},{"nodeType":83,"value":363,"marks":364,"data":365},"en cas d’erreur ou de changement d’estimation, on peut ajuster le montant du compte 28 pour que le cumul corresponde à la durée réelle d’utilisation.",[],{},{"nodeType":88,"data":367,"content":368},{},[369],{"nodeType":83,"value":370,"marks":371,"data":372},"Il s'agit d'une écriture réalisée :",[],{},{"nodeType":113,"data":374,"content":375},{},[376,386,396,406],{"nodeType":117,"data":377,"content":378},{},[379],{"nodeType":88,"data":380,"content":381},{},[382],{"nodeType":83,"value":383,"marks":384,"data":385},"À chaque clôture d'exercice, dans le cadre des opérations d'inventaire",[],{},{"nodeType":117,"data":387,"content":388},{},[389],{"nodeType":88,"data":390,"content":391},{},[392],{"nodeType":83,"value":393,"marks":394,"data":395},"Selon le plan d'amortissement établi pour chaque immobilisation",[],{},{"nodeType":117,"data":397,"content":398},{},[399],{"nodeType":88,"data":400,"content":401},{},[402],{"nodeType":83,"value":403,"marks":404,"data":405},"En fonction de la durée d'usage ou d'utilisation de l'immobilisation",[],{},{"nodeType":117,"data":407,"content":408},{},[409],{"nodeType":88,"data":410,"content":411},{},[412],{"nodeType":83,"value":413,"marks":414,"data":415},"Suivant la méthode d'amortissement choisie (linéaire, dégressif, variable ou exceptionnel)",[],{},{"nodeType":88,"data":417,"content":418},{},[419,423,432],{"nodeType":83,"value":420,"marks":421,"data":422},"Le compte 28 est débité lors de la sortie d'une immobilisation du patrimoine de l'entreprise (cession, mise au rebut, etc.) pour annuler les amortissements cumulés correspondants. Dans ce cas, la valeur nette comptable de l'immobilisation (valeur brute moins amortissements) est portée au débit du ",[],{},{"nodeType":424,"data":425,"content":427},"hyperlink",{"uri":426},"/fr/fiches-pratiques/plan-comptable/compte-675-valeur-comptable-des-elements-dactif-cedes",[428],{"nodeType":83,"value":429,"marks":430,"data":431},"compte 675",[],{},{"nodeType":83,"value":433,"marks":434,"data":435}," \"Valeurs comptables des immobilisations incorporelles et corporelles cédées\".",[],{},{"nodeType":88,"data":437,"content":438},{},[439],{"nodeType":83,"value":301,"marks":440,"data":441},[],{},{"nodeType":79,"data":443,"content":444},{},[445],{"nodeType":83,"value":446,"marks":447,"data":448},"Quels sont les impacts fiscaux du compte 28",[],{},{"nodeType":113,"data":450,"content":451},{},[452,467,482,497,512],{"nodeType":117,"data":453,"content":454},{},[455],{"nodeType":88,"data":456,"content":457},{},[458,463],{"nodeType":83,"value":459,"marks":460,"data":462},"Déductibilité fiscale ",[461],{"type":99},{},{"nodeType":83,"value":464,"marks":465,"data":466},": Les dotations aux amortissements constituent des charges déductibles du résultat fiscal, permettant de réduire l'assiette de l'impôt sur les bénéfices.",[],{},{"nodeType":117,"data":468,"content":469},{},[470],{"nodeType":88,"data":471,"content":472},{},[473,478],{"nodeType":83,"value":474,"marks":475,"data":477},"Divergences comptables et fiscales ",[476],{"type":99},{},{"nodeType":83,"value":479,"marks":480,"data":481},": L'amortissement comptable est déterminé selon la durée réelle d'utilisation de l'actif. Les petites entreprises peuvent retenir la durée d'usage définie par l'administration fiscale dans leurs comptes individuels.",[],{},{"nodeType":117,"data":483,"content":484},{},[485],{"nodeType":88,"data":486,"content":487},{},[488,493],{"nodeType":83,"value":489,"marks":490,"data":492},"Amortissements dérogatoires ",[491],{"type":99},{},{"nodeType":83,"value":494,"marks":495,"data":496},": Si l'amortissement fiscal est plus rapide que l'amortissement comptable (ex : amortissement dégressif), la différence peut être comptabilisée en amortissements dérogatoires (compte 145).",[],{},{"nodeType":117,"data":498,"content":499},{},[500],{"nodeType":88,"data":501,"content":502},{},[503,508],{"nodeType":83,"value":504,"marks":505,"data":507},"Cessions d'immobilisations ",[506],{"type":99},{},{"nodeType":83,"value":509,"marks":510,"data":511},": Lors de la cession d'une immobilisation, le montant des amortissements cumulés intervient dans le calcul de la plus-value ou moins-value fiscale, soumise à un régime d'imposition particulier selon la durée de détention et la nature de l'immobilisation.",[],{},{"nodeType":117,"data":513,"content":514},{},[515],{"nodeType":88,"data":516,"content":517},{},[518,523],{"nodeType":83,"value":519,"marks":520,"data":522},"Contrôle fiscal ",[521],{"type":99},{},{"nodeType":83,"value":524,"marks":525,"data":526},": Le suivi rigoureux des amortissements est essentiel, car ils constituent un point d'attention lors des contrôles fiscaux. Un tableau des amortissements doit être présenté dans l'annexe des comptes annuels, détaillant pour chaque catégorie d'immobilisations la durée d'utilisation ou le taux d'amortissement, le mode d'amortissement utilisé et les mouvements de l'exercice.\n",[],{},{"nodeType":88,"data":528,"content":529},{},[530],{"nodeType":83,"value":301,"marks":531,"data":532},[],{},"compte-28-amortissements-des-immobilisations",false,[536],{"metadata":537,"sys":540,"fields":552},{"tags":538,"concepts":539},[],[],{"space":541,"id":543,"type":16,"createdAt":544,"updatedAt":545,"environment":546,"publishedVersion":548,"revision":63,"contentType":549,"locale":29},{"sys":542},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":547},{"id":21,"type":12,"linkType":22},24,{"sys":550},{"type":12,"linkType":27,"id":551},"category",{"contentfulName":553,"modelCategoryName":554,"slug":555,"contentTypeSlug":556,"metaTitle":558,"metaDescription":559,"mainTitle":560,"subtitle":577,"heroImage":578,"ctaButton":600,"ctaLink":601},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[557],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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