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Il représente la consommation des avantages économiques attendus de ces actifs au fil du temps.",[],{},{"nodeType":87,"data":95,"content":96},{},[97],{"nodeType":82,"value":98,"marks":99,"data":100},"Ce compte se subdivise selon la même structure que le compte 21:",[],{},{"nodeType":102,"data":103,"content":104},"unordered-list",{},[105,116,126,136,146,156],{"nodeType":106,"data":107,"content":108},"list-item",{},[109],{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"2812 : Amortissements des agencements et aménagements de terrains",[],{},{"nodeType":106,"data":117,"content":118},{},[119],{"nodeType":87,"data":120,"content":121},{},[122],{"nodeType":82,"value":123,"marks":124,"data":125},"2813 : Amortissements des constructions",[],{},{"nodeType":106,"data":127,"content":128},{},[129],{"nodeType":87,"data":130,"content":131},{},[132],{"nodeType":82,"value":133,"marks":134,"data":135},"2814 : Amortissements des constructions sur sol d'autrui",[],{},{"nodeType":106,"data":137,"content":138},{},[139],{"nodeType":87,"data":140,"content":141},{},[142],{"nodeType":82,"value":143,"marks":144,"data":145},"2815 : Amortissements des installations, matériel et outillage industriels",[],{},{"nodeType":106,"data":147,"content":148},{},[149],{"nodeType":87,"data":150,"content":151},{},[152],{"nodeType":82,"value":153,"marks":154,"data":155},"2818 : Amortissements des autres immobilisations corporelles",[],{},{"nodeType":106,"data":157,"content":158},{},[159],{"nodeType":87,"data":160,"content":161},{},[162],{"nodeType":82,"value":163,"marks":164,"data":165},"28187 : Amortissement du mali de fusion sur actifs corporels",[],{},{"nodeType":78,"data":167,"content":168},{},[169],{"nodeType":82,"value":170,"marks":171,"data":172},"Quand utiliser le compte 281 ?",[],{},{"nodeType":87,"data":174,"content":175},{},[176],{"nodeType":82,"value":177,"marks":178,"data":179},"Le compte 281 est utilisé dans les situations suivantes:",[],{},{"nodeType":181,"data":182,"content":183},"ordered-list",{},[184,194,204],{"nodeType":106,"data":185,"content":186},{},[187],{"nodeType":87,"data":188,"content":189},{},[190],{"nodeType":82,"value":191,"marks":192,"data":193},"Lors de la comptabilisation des dotations aux amortissements à la clôture de chaque exercice pour constater la dépréciation systématique des immobilisations corporelles selon leur plan d'amortissement. Le compte 281 est alors crédité par le débit du compte 681 \"Dotations aux amortissements, aux dépréciations et aux provisions\".",[],{},{"nodeType":106,"data":195,"content":196},{},[197],{"nodeType":87,"data":198,"content":199},{},[200],{"nodeType":82,"value":201,"marks":202,"data":203},"Lors de la cession d'une immobilisation corporelle, pour solder les amortissements cumulés. Le compte 281 est alors débité pour annuler les amortissements pratiqués, tandis que la valeur d'entrée de l'immobilisation est sortie du compte 21. Le montant net comptable résultant est porté au débit du compte 657 \"Valeurs comptables des immobilisations incorporelles et corporelles cédées\".",[],{},{"nodeType":106,"data":205,"content":206},{},[207],{"nodeType":87,"data":208,"content":209},{},[210],{"nodeType":82,"value":211,"marks":212,"data":213},"Pour le suivi du plan d'amortissement de chaque immobilisation corporelle, permettant ainsi de connaître à tout moment la valeur nette comptable des immobilisations (différence entre la valeur brute au compte 21 et les amortissements cumulés au compte 281).",[],{},{"nodeType":78,"data":215,"content":216},{},[217],{"nodeType":82,"value":218,"marks":219,"data":220},"Quels sont les impacts fiscaux du compte 281 ?",[],{},{"nodeType":87,"data":222,"content":223},{},[224],{"nodeType":82,"value":225,"marks":226,"data":227},"L'utilisation du compte 281 a plusieurs implications fiscales importantes:",[],{},{"nodeType":181,"data":229,"content":230},{},[231,241,251,261,271],{"nodeType":106,"data":232,"content":233},{},[234],{"nodeType":87,"data":235,"content":236},{},[237],{"nodeType":82,"value":238,"marks":239,"data":240},"Déductibilité fiscale des amortissements : Les amortissements comptabilisés au crédit du compte 281 constituent généralement des charges déductibles fiscalement, réduisant ainsi la base imposable de l'entreprise.",[],{},{"nodeType":106,"data":242,"content":243},{},[244],{"nodeType":87,"data":245,"content":246},{},[247],{"nodeType":82,"value":248,"marks":249,"data":250},"Choix du mode d'amortissement : Le mode d'amortissement doit traduire au mieux le rythme de consommation des avantages économiques de l'actif. Le mode linéaire est appliqué par défaut, mais d'autres modes peuvent être utilisés s'ils sont mieux adaptés.",[],{},{"nodeType":106,"data":252,"content":253},{},[254],{"nodeType":87,"data":255,"content":256},{},[257],{"nodeType":82,"value":258,"marks":259,"data":260},"Durée d'amortissement : Les petites entreprises (définies par l'article L.123-16 du code de commerce) peuvent retenir la durée d'usage définie par l'administration fiscale pour établir leur plan d'amortissement, ce qui simplifie leur gestion comptable et fiscale.",[],{},{"nodeType":106,"data":262,"content":263},{},[264],{"nodeType":87,"data":265,"content":266},{},[267],{"nodeType":82,"value":268,"marks":269,"data":270},"Amortissements dérogatoires : Lorsque la durée d'amortissement comptable diffère de la durée fiscale, l'entreprise peut comptabiliser des amortissements dérogatoires (compte 145) pour bénéficier de la déduction fiscale maximale, tout en respectant la réalité économique dans ses comptes.",[],{},{"nodeType":106,"data":272,"content":273},{},[274],{"nodeType":87,"data":275,"content":276},{},[277],{"nodeType":82,"value":278,"marks":279,"data":280},"Impact lors des cessions : Lors de la cession d'une immobilisation, la différence entre le prix de cession et la valeur nette comptable (après amortissements) détermine une plus ou moins-value qui fait l'objet d'un traitement fiscal spécifique.",[],{},{"nodeType":78,"data":282,"content":283},{},[284],{"nodeType":82,"value":285,"marks":286,"data":287},"3 point clés à retenir sur le compte 281",[],{},{"nodeType":102,"data":289,"content":290},{},[291,301,311],{"nodeType":106,"data":292,"content":293},{},[294],{"nodeType":87,"data":295,"content":296},{},[297],{"nodeType":82,"value":298,"marks":299,"data":300},"Le compte 281 est le miroir du compte 21 et permet de constater la dépréciation systématique des immobilisations corporelles selon un plan d'amortissement prédéfini, reflétant la consommation des avantages économiques attendus.",[],{},{"nodeType":106,"data":302,"content":303},{},[304],{"nodeType":87,"data":305,"content":306},{},[307],{"nodeType":82,"value":308,"marks":309,"data":310},"L'amortissement d'un actif commence à la date de début de consommation des avantages économiques (généralement la mise en service) et doit être comptabilisé même en cas d'absence ou d'insuffisance de bénéfice.",[],{},{"nodeType":106,"data":312,"content":313},{},[314],{"nodeType":87,"data":315,"content":316},{},[317],{"nodeType":82,"value":318,"marks":319,"data":320},"Pour les immobilisations décomposables, chaque composant significatif ayant une durée d'utilisation différente doit faire l'objet d'un plan d'amortissement distinct, ce qui impacte la structure des comptes 281.",[],{},"compte-281-amortissements-des-immobilisations-corporelles",false,[324],{"metadata":325,"sys":328,"fields":340},{"tags":326,"concepts":327},[],[],{"space":329,"id":331,"type":16,"createdAt":332,"updatedAt":333,"environment":334,"publishedVersion":336,"revision":62,"contentType":337,"locale":29},{"sys":330},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":335},{"id":21,"type":12,"linkType":22},24,{"sys":338},{"type":12,"linkType":27,"id":339},"category",{"contentfulName":341,"modelCategoryName":342,"slug":343,"contentTypeSlug":344,"metaTitle":346,"metaDescription":347,"mainTitle":348,"subtitle":366,"heroImage":367,"ctaButton":389,"ctaLink":390},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[345],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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