[{"data":1,"prerenderedAt":27621},["ShallowReactive",2],{"tip-plan-comptable-compte-2813-constructions-meme-ventilation-que-celle":3,"plan-comptable-compte-2813-constructions-meme-ventilation-que-celle-similars":415},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-2813-constructions-meme-ventilation-que-celle",{"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","5xmkfZrFIMCRIcFqNmdHUO","Entry","2025-05-27T13:57:49.258Z","2025-06-03T09:52:38.484Z",{"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":346,"faq_structured_data":347,"category":348},"2813 - Constructions (même ventilation que celle",{"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",{},[77,86,94,102,109,144,151,158,165,209,216,223,230,306,313],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 2813 - Amortissements des constructions",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Le compte 2813 enregistre les amortissements cumulés des immobilisations corporelles de type constructions",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 2813 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 2813 est un compte d'amortissements cumulés qui permet de constater la dépréciation des constructions inscrites à l'actif du bilan au compte 213. Il reflète la perte de valeur des constructions due à l'usage, au temps et à l'obsolescence technique.\n\nCe compte suit la même ventilation que celle du compte 213, et se décompose en sous-comptes :",[],{},{"nodeType":110,"data":111,"content":112},"unordered-list",{},[113,124,134],{"nodeType":114,"data":115,"content":116},"list-item",{},[117],{"nodeType":87,"data":118,"content":119},{},[120],{"nodeType":82,"value":121,"marks":122,"data":123},"28131 : Amortissements des bâtiments",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":87,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"28135 : Amortissements des installations générales, agencements et aménagements des constructions",[],{},{"nodeType":114,"data":135,"content":136},{},[137],{"nodeType":87,"data":138,"content":139},{},[140],{"nodeType":82,"value":141,"marks":142,"data":143},"28138 : Amortissements des ouvrages d'infrastructure",[],{},{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Le compte 2813 fait partie de la classe 2 du PCG 2025, plus précisément du compte 281 « Amortissements des immobilisations corporelles » qui regroupe tous les amortissements relatifs aux immobilisations corporelles de l'entreprise.",[],{},{"nodeType":95,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"Quand utiliser le compte 2813 ?",[],{},{"nodeType":87,"data":159,"content":160},{},[161],{"nodeType":82,"value":162,"marks":163,"data":164},"Le compte 2813 est utilisé dans les situations suivantes :",[],{},{"nodeType":166,"data":167,"content":168},"ordered-list",{},[169,179,189,199],{"nodeType":114,"data":170,"content":171},{},[172],{"nodeType":87,"data":173,"content":174},{},[175],{"nodeType":82,"value":176,"marks":177,"data":178},"Lors de la constatation des dotations aux amortissements annuelles des constructions. À chaque clôture d'exercice, la dotation aux amortissements de l'année est calculée et comptabilisée au crédit du compte 2813 (par le débit du compte 6811 « Dotations aux amortissements sur immobilisations »).",[],{},{"nodeType":114,"data":180,"content":181},{},[182],{"nodeType":87,"data":183,"content":184},{},[185],{"nodeType":82,"value":186,"marks":187,"data":188},"Lors de la cession ou mise au rebut d'une construction : le compte 2813 est alors débité (pour annuler les amortissements cumulés) par le crédit du compte 213 correspondant, dans le cadre de la sortie du bien de l'actif.",[],{},{"nodeType":114,"data":190,"content":191},{},[192],{"nodeType":87,"data":193,"content":194},{},[195],{"nodeType":82,"value":196,"marks":197,"data":198},"Lors de l'établissement du bilan : le compte 2813 apparaît au passif du bilan en déduction de la valeur brute des constructions (compte 213) pour présenter la valeur nette comptable des constructions.",[],{},{"nodeType":114,"data":200,"content":201},{},[202],{"nodeType":87,"data":203,"content":204},{},[205],{"nodeType":82,"value":206,"marks":207,"data":208},"En cas de réévaluation des immobilisations : les amortissements doivent également être réévalués et le compte 2813 est ajusté en conséquence.",[],{},{"nodeType":87,"data":210,"content":211},{},[212],{"nodeType":82,"value":213,"marks":214,"data":215},"L'utilisation du compte 2813 permet de maintenir au bilan la valeur historique des constructions tout en présentant leur dépréciation cumulée, conformément au principe comptable de coût historique.",[],{},{"nodeType":95,"data":217,"content":218},{},[219],{"nodeType":82,"value":220,"marks":221,"data":222},"Quels sont les impacts fiscaux du compte 2813 ?",[],{},{"nodeType":87,"data":224,"content":225},{},[226],{"nodeType":82,"value":227,"marks":228,"data":229},"Le compte 2813 a plusieurs implications fiscales importantes :",[],{},{"nodeType":166,"data":231,"content":232},{},[233,243,253,296],{"nodeType":114,"data":234,"content":235},{},[236],{"nodeType":87,"data":237,"content":238},{},[239],{"nodeType":82,"value":240,"marks":241,"data":242},"Déductibilité fiscale des amortissements : Les amortissements des constructions comptabilisés au crédit du compte 2813 sont généralement déductibles du résultat fiscal, sous réserve de respecter les durées d'amortissement admises par l'administration fiscale. Pour les constructions, ces durées varient généralement entre 20 et 50 ans selon la nature et l'usage du bien.",[],{},{"nodeType":114,"data":244,"content":245},{},[246],{"nodeType":87,"data":247,"content":248},{},[249],{"nodeType":82,"value":250,"marks":251,"data":252},"Distinction entre composants : La méthode des composants impose d'identifier les différents éléments d'une construction ayant des durées d'utilité différentes et de les amortir séparément. Cette approche a un impact direct sur la valorisation du compte 2813 et sur la déduction fiscale associée.",[],{},{"nodeType":114,"data":254,"content":255},{},[256,263],{"nodeType":87,"data":257,"content":258},{},[259],{"nodeType":82,"value":260,"marks":261,"data":262},"Limitations spécifiques : Certaines constructions font l'objet de règles particulières :",[],{},{"nodeType":110,"data":264,"content":265},{},[266,276,286],{"nodeType":114,"data":267,"content":268},{},[269],{"nodeType":87,"data":270,"content":271},{},[272],{"nodeType":82,"value":273,"marks":274,"data":275},"Les immeubles de placement ne sont amortissables que s'ils sont inscrits à l'actif d'une société soumise à l'IS",[],{},{"nodeType":114,"data":277,"content":278},{},[279],{"nodeType":87,"data":280,"content":281},{},[282],{"nodeType":82,"value":283,"marks":284,"data":285},"Les terrains ne sont pas amortissables, seuls les aménagements et constructions le sont",[],{},{"nodeType":114,"data":287,"content":288},{},[289],{"nodeType":87,"data":290,"content":291},{},[292],{"nodeType":82,"value":293,"marks":294,"data":295},"Les bâtiments à usage d'habitation acquis après le 1er janvier 1976 s'amortissent sur une durée minimale de 40 ans",[],{},{"nodeType":114,"data":297,"content":298},{},[299],{"nodeType":87,"data":300,"content":301},{},[302],{"nodeType":82,"value":303,"marks":304,"data":305},"Amortissements dérogatoires : Lorsque la durée d'amortissement comptable diffère de la durée d'amortissement fiscale, l'entreprise peut constater des amortissements dérogatoires pour bénéficier de la déduction fiscale maximale autorisée, ce qui impacte indirectement la gestion du compte 2813.",[],{},{"nodeType":95,"data":307,"content":308},{},[309],{"nodeType":82,"value":310,"marks":311,"data":312},"3 point clés à retenir sur le compte 2813",[],{},{"nodeType":110,"data":314,"content":315},{},[316,326,336],{"nodeType":114,"data":317,"content":318},{},[319],{"nodeType":87,"data":320,"content":321},{},[322],{"nodeType":82,"value":323,"marks":324,"data":325},"Le compte 2813 enregistre les amortissements cumulés des constructions et suit la même ventilation que le compte 213 (bâtiments, installations générales et ouvrages d'infrastructure).",[],{},{"nodeType":114,"data":327,"content":328},{},[329],{"nodeType":87,"data":330,"content":331},{},[332],{"nodeType":82,"value":333,"marks":334,"data":335},"Ce compte permet de déterminer la valeur nette comptable des constructions en déduisant les amortissements cumulés de la valeur brute, tout en conservant l'historique des investissements.",[],{},{"nodeType":114,"data":337,"content":338},{},[339],{"nodeType":87,"data":340,"content":341},{},[342],{"nodeType":82,"value":343,"marks":344,"data":345},"La gestion rigoureuse des amortissements des constructions est essentielle tant pour la sincérité des comptes que pour l'optimisation fiscale de l'entreprise.",[],{},"compte-2813-constructions-meme-ventilation-que-celle",false,[349],{"metadata":350,"sys":353,"fields":365},{"tags":351,"concepts":352},[],[],{"space":354,"id":356,"type":16,"createdAt":357,"updatedAt":358,"environment":359,"publishedVersion":361,"revision":62,"contentType":362,"locale":29},{"sys":355},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":360},{"id":21,"type":12,"linkType":22},24,{"sys":363},{"type":12,"linkType":27,"id":364},"category",{"contentfulName":366,"modelCategoryName":367,"slug":368,"contentTypeSlug":369,"metaTitle":371,"metaDescription":372,"mainTitle":373,"subtitle":390,"heroImage":391,"ctaButton":413,"ctaLink":414},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[370],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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Le PCG n’avait pas été modifié depuis 2014 et la réforme entraîne des changements majeurs et bénéfiques pour les professionnels. Quels sont ces changements et quels impacts ont-ils sur votre gestion comptable ? On fait le point sur les 5 grands changements de cette réforme du plan comptable 2025.",[425],{"metadata":426,"sys":429,"fields":436},{"tags":427,"concepts":428},[],[],{"space":430,"id":356,"type":16,"createdAt":357,"updatedAt":358,"environment":432,"publishedVersion":361,"revision":62,"contentType":434,"locale":29},{"sys":431},{"type":12,"linkType":13,"id":14},{"sys":433},{"id":21,"type":12,"linkType":22},{"sys":435},{"type":12,"linkType":27,"id":364},{"contentfulName":366,"modelCategoryName":367,"slug":368,"contentTypeSlug":437,"metaTitle":371,"metaDescription":372,"mainTitle":438,"subtitle":390,"heroImage":453,"ctaButton":413,"ctaLink":414},[370],{"data":439,"content":440,"nodeType":74},{},[441,447],{"data":442,"content":443,"nodeType":78},{},[444],{"data":445,"marks":446,"value":382,"nodeType":82},{},[],{"data":448,"content":449,"nodeType":87},{},[450],{"data":451,"marks":452,"value":389,"nodeType":82},{},[],{"metadata":454,"sys":457,"fields":462},{"tags":455,"concepts":456},[],[],{"space":458,"id":398,"type":58,"createdAt":399,"updatedAt":399,"environment":460,"publishedVersion":62,"revision":44,"locale":29},{"sys":459},{"type":12,"linkType":13,"id":14},{"sys":461},{"id":21,"type":12,"linkType":22},{"title":403,"description":389,"file":463},{"url":405,"details":464,"fileName":411,"contentType":412},{"size":407,"image":465},{"width":409,"height":410},{"sys":467,"fields":470},{"id":468,"createdAt":469},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":471,"slug":472,"articleIntro":471,"category":473},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[474],{"metadata":475,"sys":478,"fields":485},{"tags":476,"concepts":477},[],[],{"space":479,"id":356,"type":16,"createdAt":357,"updatedAt":358,"environment":481,"publishedVersion":361,"revision":62,"contentType":483,"locale":29},{"sys":480},{"type":12,"linkType":13,"id":14},{"sys":482},{"id":21,"type":12,"linkType":22},{"sys":484},{"type":12,"linkType":27,"id":364},{"contentfulName":366,"modelCategoryName":367,"slug":368,"contentTypeSlug":486,"metaTitle":371,"metaDescription":372,"mainTitle":487,"subtitle":390,"heroImage":502,"ctaButton":413,"ctaLink":414},[370],{"data":488,"content":489,"nodeType":74},{},[490,496],{"data":491,"content":492,"nodeType":78},{},[493],{"data":494,"marks":495,"value":382,"nodeType":82},{},[],{"data":497,"content":498,"nodeType":87},{},[499],{"data":500,"marks":501,"value":389,"nodeType":82},{},[],{"metadata":503,"sys":506,"fields":511},{"tags":504,"concepts":505},[],[],{"space":507,"id":398,"type":58,"createdAt":399,"updatedAt":399,"environment":509,"publishedVersion":62,"revision":44,"locale":29},{"sys":508},{"type":12,"linkType":13,"id":14},{"sys":510},{"id":21,"type":12,"linkType":22},{"title":403,"description":389,"file":512},{"url":405,"details":513,"fileName":411,"contentType":412},{"size":407,"image":514},{"width":409,"height":410},{"sys":516,"fields":519},{"id":517,"createdAt":518},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":520,"slug":521,"articleIntro":522,"category":523},"Le PCA : plan comptable pour les associations","plan-comptable-associations","Bienvenue dans le monde de la comptabilité des associations ! 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