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Ce compte suit exactement la même ventilation que celle du compte 218, à savoir :",[],{},{"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},"Le compte 28181 : Amortissements des installations générales, agencements, aménagements divers",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":87,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"Le compte 28182 : Amortissements du matériel de transport",[],{},{"nodeType":114,"data":135,"content":136},{},[137],{"nodeType":87,"data":138,"content":139},{},[140],{"nodeType":82,"value":141,"marks":142,"data":143},"Le compte 28183 : Amortissements du matériel de bureau et matériel informatique",[],{},{"nodeType":114,"data":145,"content":146},{},[147],{"nodeType":87,"data":148,"content":149},{},[150],{"nodeType":82,"value":151,"marks":152,"data":153},"Le compte 28184 : Amortissements du mobilier",[],{},{"nodeType":114,"data":155,"content":156},{},[157],{"nodeType":87,"data":158,"content":159},{},[160],{"nodeType":82,"value":161,"marks":162,"data":163},"Le compte 28185 : Amortissements du cheptel",[],{},{"nodeType":114,"data":165,"content":166},{},[167],{"nodeType":87,"data":168,"content":169},{},[170],{"nodeType":82,"value":171,"marks":172,"data":173},"Le compte 28186 : Amortissements des emballages récupérables",[],{},{"nodeType":114,"data":175,"content":176},{},[177],{"nodeType":87,"data":178,"content":179},{},[180],{"nodeType":82,"value":181,"marks":182,"data":183},"Le compte 28187 : Amortissements du mali de fusion sur actifs corporels",[],{},{"nodeType":87,"data":185,"content":186},{},[187],{"nodeType":82,"value":188,"marks":189,"data":190},"Ce compte fait partie de la classe 2 du PCG 2025, plus précisément du compte 28 qui regroupe l'ensemble des amortissements des immobilisations (incorporelles et corporelles).",[],{},{"nodeType":95,"data":192,"content":193},{},[194],{"nodeType":82,"value":195,"marks":196,"data":197},"Quand utiliser le compte 2818 ?",[],{},{"nodeType":87,"data":199,"content":200},{},[201],{"nodeType":82,"value":202,"marks":203,"data":204},"Le compte 2818 est utilisé dans les situations suivantes :",[],{},{"nodeType":110,"data":206,"content":207},{},[208,218,228],{"nodeType":114,"data":209,"content":210},{},[211],{"nodeType":87,"data":212,"content":213},{},[214],{"nodeType":82,"value":215,"marks":216,"data":217},"Lors des dotations aux amortissements : À la fin de chaque exercice comptable (ou selon une périodicité définie), pour constater la dépréciation systématique des immobilisations corporelles classées dans le compte 218. Le compte 2818 est alors crédité par le débit du compte 6811 « Dotations aux amortissements sur immobilisations ».",[],{},{"nodeType":114,"data":219,"content":220},{},[221],{"nodeType":87,"data":222,"content":223},{},[224],{"nodeType":82,"value":225,"marks":226,"data":227},"Lors des cessions d'immobilisations : Pour sortir les amortissements cumulés de l'immobilisation cédée. Le compte 2818 est alors débité (pour annuler les amortissements) par le crédit du compte 218 correspondant.",[],{},{"nodeType":114,"data":229,"content":230},{},[231],{"nodeType":87,"data":232,"content":233},{},[234],{"nodeType":82,"value":235,"marks":236,"data":237},"Lors des mises hors service : Pour enregistrer la sortie des amortissements cumulés des immobilisations mises au rebut ou hors service. Le compte 2818 est débité par le crédit du compte 218 concerné.",[],{},{"nodeType":87,"data":239,"content":240},{},[241],{"nodeType":82,"value":242,"marks":243,"data":244},"L'utilisation de ce compte est systématique dès lors que l'entreprise possède des immobilisations de type « Autres immobilisations corporelles » qui sont amortissables, c'est-à-dire qui subissent une dépréciation due à l'usage, au temps ou à l'obsolescence technique.",[],{},{"nodeType":95,"data":246,"content":247},{},[248],{"nodeType":82,"value":249,"marks":250,"data":251},"Quels sont les impacts fiscaux du compte 2818 ?",[],{},{"nodeType":87,"data":253,"content":254},{},[255],{"nodeType":82,"value":256,"marks":257,"data":258},"L'utilisation du compte 2818 a plusieurs implications fiscales importantes :",[],{},{"nodeType":110,"data":260,"content":261},{},[262,272,282],{"nodeType":114,"data":263,"content":264},{},[265],{"nodeType":87,"data":266,"content":267},{},[268],{"nodeType":82,"value":269,"marks":270,"data":271},"Déductibilité fiscale : Les dotations aux amortissements enregistrées au crédit du compte 2818 sont généralement déductibles du résultat fiscal, sous réserve que ces amortissements soient pratiqués selon les règles fiscales en vigueur (durées d'amortissement admises par l'administration fiscale, méthodes d'amortissement autorisées).",[],{},{"nodeType":114,"data":273,"content":274},{},[275],{"nodeType":87,"data":276,"content":277},{},[278],{"nodeType":82,"value":279,"marks":280,"data":281},"Amortissements dérogatoires : Si l'entreprise pratique des amortissements selon des durées ou des modalités différentes entre la comptabilité et la fiscalité, elle devra constater des amortissements dérogatoires (compte 145) pour la différence.",[],{},{"nodeType":114,"data":283,"content":284},{},[285],{"nodeType":87,"data":286,"content":287},{},[288],{"nodeType":82,"value":289,"marks":290,"data":291},"Contrôle fiscal : Les amortissements font régulièrement l'objet de vérifications lors des contrôles fiscaux. L'administration s'assure notamment que :",[],{},{"nodeType":110,"data":293,"content":294},{},[295,305,315],{"nodeType":114,"data":296,"content":297},{},[298],{"nodeType":87,"data":299,"content":300},{},[301],{"nodeType":82,"value":302,"marks":303,"data":304},"Les durées d'amortissement pratiquées sont conformes aux usages",[],{},{"nodeType":114,"data":306,"content":307},{},[308],{"nodeType":87,"data":309,"content":310},{},[311],{"nodeType":82,"value":312,"marks":313,"data":314},"Les bases d'amortissement sont correctes (sans inclusion de TVA récupérable par exemple)",[],{},{"nodeType":114,"data":316,"content":317},{},[318],{"nodeType":87,"data":319,"content":320},{},[321],{"nodeType":82,"value":322,"marks":323,"data":324},"Le plan d'amortissement est respecté",[],{},{"nodeType":110,"data":326,"content":327},{},[328],{"nodeType":114,"data":329,"content":330},{},[331],{"nodeType":87,"data":332,"content":333},{},[334],{"nodeType":82,"value":335,"marks":336,"data":337},"Plus ou moins-values de cession : Lors de la cession d'une immobilisation, la valeur nette comptable (qui tient compte des amortissements cumulés au compte 2818) sert de base au calcul de la plus ou moins-value, avec des implications fiscales variables selon la durée de détention et la nature du bien.",[],{},{"nodeType":95,"data":339,"content":340},{},[341],{"nodeType":82,"value":342,"marks":343,"data":344},"3 point clés à retenir sur le compte 2818",[],{},{"nodeType":110,"data":346,"content":347},{},[348,358,368],{"nodeType":114,"data":349,"content":350},{},[351],{"nodeType":87,"data":352,"content":353},{},[354],{"nodeType":82,"value":355,"marks":356,"data":357},"Le compte 2818 est un compte d'amortissement qui suit exactement la même ventilation que le compte 218 et permet de constater la dépréciation systématique des « Autres immobilisations corporelles ».",[],{},{"nodeType":114,"data":359,"content":360},{},[361],{"nodeType":87,"data":362,"content":363},{},[364],{"nodeType":82,"value":365,"marks":366,"data":367},"Ce compte est crédité lors des dotations aux amortissements et débité lors des sorties d'immobilisations (cessions, mises au rebut), ce qui permet de suivre précisément la valeur nette comptable des actifs concernés.",[],{},{"nodeType":114,"data":369,"content":370},{},[371],{"nodeType":87,"data":372,"content":373},{},[374],{"nodeType":82,"value":375,"marks":376,"data":377},"Une bonne gestion des amortissements est essentielle tant pour la présentation fidèle des états financiers que pour l'optimisation fiscale de l'entreprise.",[],{},"compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",false,[381],{"metadata":382,"sys":385,"fields":397},{"tags":383,"concepts":384},[],[],{"space":386,"id":388,"type":16,"createdAt":389,"updatedAt":390,"environment":391,"publishedVersion":393,"revision":62,"contentType":394,"locale":29},{"sys":387},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":392},{"id":21,"type":12,"linkType":22},24,{"sys":395},{"type":12,"linkType":27,"id":396},"category",{"contentfulName":398,"modelCategoryName":399,"slug":400,"contentTypeSlug":401,"metaTitle":403,"metaDescription":404,"mainTitle":405,"subtitle":422,"heroImage":423,"ctaButton":445,"ctaLink":446},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[402],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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