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Il permet de constater l'amortissement des éléments suivants :",[],{},{"nodeType":110,"data":111,"content":112},"unordered-list",{},[113,124,134,144,154,164,174],{"nodeType":114,"data":115,"content":116},"list-item",{},[117],{"nodeType":87,"data":118,"content":119},{},[120],{"nodeType":82,"value":121,"marks":122,"data":123},"Concessions obtenues par l'entreprise",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":87,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"Brevets acquis ou développés en interne",[],{},{"nodeType":114,"data":135,"content":136},{},[137],{"nodeType":87,"data":138,"content":139},{},[140],{"nodeType":82,"value":141,"marks":142,"data":143},"Licences d'exploitation de droits",[],{},{"nodeType":114,"data":145,"content":146},{},[147],{"nodeType":87,"data":148,"content":149},{},[150],{"nodeType":82,"value":151,"marks":152,"data":153},"Solutions informatiques (logiciels)",[],{},{"nodeType":114,"data":155,"content":156},{},[157],{"nodeType":87,"data":158,"content":159},{},[160],{"nodeType":82,"value":161,"marks":162,"data":163},"Marques déposées ou acquises",[],{},{"nodeType":114,"data":165,"content":166},{},[167],{"nodeType":87,"data":168,"content":169},{},[170],{"nodeType":82,"value":171,"marks":172,"data":173},"Procédés techniques ou industriels",[],{},{"nodeType":114,"data":175,"content":176},{},[177],{"nodeType":87,"data":178,"content":179},{},[180],{"nodeType":82,"value":181,"marks":182,"data":183},"Droits et valeurs similaires liés à la propriété intellectuelle et industrielle",[],{},{"nodeType":87,"data":185,"content":186},{},[187],{"nodeType":82,"value":188,"marks":189,"data":190},"Le compte 2805 s'inscrit dans la classe 28 du PCG qui regroupe l'ensemble des amortissements des immobilisations. Il correspond spécifiquement à la dépréciation des actifs incorporels enregistrés au compte 205, qui représentent des avantages protégés juridiquement pour leur titulaire.",[],{},{"nodeType":95,"data":192,"content":193},{},[194],{"nodeType":82,"value":195,"marks":196,"data":197},"Quand utiliser le compte 2805 ?",[],{},{"nodeType":87,"data":199,"content":200},{},[201],{"nodeType":82,"value":202,"marks":203,"data":204},"Le compte 2805 doit être utilisé dans les situations suivantes :",[],{},{"nodeType":110,"data":206,"content":207},{},[208,218,228,238],{"nodeType":114,"data":209,"content":210},{},[211],{"nodeType":87,"data":212,"content":213},{},[214],{"nodeType":82,"value":215,"marks":216,"data":217},"Lors de la constatation des amortissements annuels des immobilisations incorporelles enregistrées au compte 205, à la clôture de l'exercice comptable",[],{},{"nodeType":114,"data":219,"content":220},{},[221],{"nodeType":87,"data":222,"content":223},{},[224],{"nodeType":82,"value":225,"marks":226,"data":227},"Pour chaque dotation aux amortissements relative aux concessions, brevets, licences, logiciels et droits similaires",[],{},{"nodeType":114,"data":229,"content":230},{},[231],{"nodeType":87,"data":232,"content":233},{},[234],{"nodeType":82,"value":235,"marks":236,"data":237},"À chaque inventaire pour mettre à jour la valeur nette comptable des actifs incorporels concernés",[],{},{"nodeType":114,"data":239,"content":240},{},[241],{"nodeType":87,"data":242,"content":243},{},[244],{"nodeType":82,"value":245,"marks":246,"data":247},"En cas de cession d'un actif incorporel pour sortir les amortissements cumulés correspondants",[],{},{"nodeType":87,"data":249,"content":250},{},[251],{"nodeType":82,"value":252,"marks":253,"data":254},"Le compte 2805 est crédité par le débit du compte 6811 \"Dotations aux amortissements sur immobilisations\" lors de la comptabilisation des dotations aux amortissements. Ces dotations sont calculées selon le plan d'amortissement défini pour chaque immobilisation incorporelle, en fonction de sa durée d'utilisation prévue.",[],{},{"nodeType":95,"data":256,"content":257},{},[258],{"nodeType":82,"value":259,"marks":260,"data":261},"Quels sont les impacts fiscaux du compte 2805 ?",[],{},{"nodeType":87,"data":263,"content":264},{},[265],{"nodeType":82,"value":266,"marks":267,"data":268},"L'utilisation du compte 2805 comporte plusieurs implications fiscales importantes :",[],{},{"nodeType":110,"data":270,"content":271},{},[272,282,292,302,312],{"nodeType":114,"data":273,"content":274},{},[275],{"nodeType":87,"data":276,"content":277},{},[278],{"nodeType":82,"value":279,"marks":280,"data":281},"Déductibilité fiscale : Les dotations aux amortissements enregistrées au crédit du compte 2805 sont généralement déductibles du résultat fiscal, ce qui permet de réduire la base imposable de l'entreprise",[],{},{"nodeType":114,"data":283,"content":284},{},[285],{"nodeType":87,"data":286,"content":287},{},[288],{"nodeType":82,"value":289,"marks":290,"data":291},"Amortissement sur durée limitée : Fiscalement, les concessions, brevets, licences et droits similaires sont amortissables uniquement si leur protection juridique a une durée limitée dans le temps",[],{},{"nodeType":114,"data":293,"content":294},{},[295],{"nodeType":87,"data":296,"content":297},{},[298],{"nodeType":82,"value":299,"marks":300,"data":301},"Traitement spécifique des logiciels : Les solutions informatiques (logiciels) font l'objet d'un traitement fiscal particulier avec des durées d'amortissement généralement comprises entre 1 et 5 ans selon leur nature et leur utilisation",[],{},{"nodeType":114,"data":303,"content":304},{},[305],{"nodeType":87,"data":306,"content":307},{},[308],{"nodeType":82,"value":309,"marks":310,"data":311},"Divergence comptable/fiscal possible : Dans certains cas, la durée d'amortissement comptable peut différer de la durée d'amortissement admise fiscalement, nécessitant un retraitement extra-comptable",[],{},{"nodeType":114,"data":313,"content":314},{},[315],{"nodeType":87,"data":316,"content":317},{},[318],{"nodeType":82,"value":319,"marks":320,"data":321},"Impact sur la valeur nette fiscale : La valeur nette fiscale des immobilisations incorporelles, déterminée après déduction des amortissements cumulés au compte 2805, est utilisée pour calculer les plus ou moins-values en cas de cession",[],{},{"nodeType":95,"data":323,"content":324},{},[325],{"nodeType":82,"value":326,"marks":327,"data":328},"3 point clés à retenir sur le compte 2805",[],{},{"nodeType":110,"data":330,"content":331},{},[332,342,352],{"nodeType":114,"data":333,"content":334},{},[335],{"nodeType":87,"data":336,"content":337},{},[338],{"nodeType":82,"value":339,"marks":340,"data":341},"Le compte 2805 enregistre exclusivement les amortissements des immobilisations incorporelles liées aux droits de propriété intellectuelle et industrielle (concessions, brevets, licences, logiciels), à distinguer des autres amortissements d'incorporels comme le droit au bail (compte 2806).",[],{},{"nodeType":114,"data":343,"content":344},{},[345],{"nodeType":87,"data":346,"content":347},{},[348],{"nodeType":82,"value":349,"marks":350,"data":351},"Ce compte fonctionne en miroir avec le compte 205 et permet de déterminer la valeur nette comptable des actifs incorporels concernés, essentielle pour l'évaluation du patrimoine immatériel de l'entreprise.",[],{},{"nodeType":114,"data":353,"content":354},{},[355],{"nodeType":87,"data":356,"content":357},{},[358],{"nodeType":82,"value":359,"marks":360,"data":361},"Les dotations qui alimentent ce compte doivent être calculées selon un plan d'amortissement cohérent avec la durée de protection juridique ou d'utilisation prévue de l'actif incorporel.",[],{},"compte-2805-concessions-et-droits-similaires-brevets-licences-logiciels-droits-et-valeurs-similaires",false,[365],{"metadata":366,"sys":369,"fields":381},{"tags":367,"concepts":368},[],[],{"space":370,"id":372,"type":16,"createdAt":373,"updatedAt":374,"environment":375,"publishedVersion":377,"revision":62,"contentType":378,"locale":29},{"sys":371},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":376},{"id":21,"type":12,"linkType":22},24,{"sys":379},{"type":12,"linkType":27,"id":380},"category",{"contentfulName":382,"modelCategoryName":383,"slug":384,"contentTypeSlug":385,"metaTitle":387,"metaDescription":388,"mainTitle":389,"subtitle":406,"heroImage":407,"ctaButton":429,"ctaLink":430},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[386],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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