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PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,102,109,116,191,198,231,238,245,312,319,326,379,386],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 291 - Dépréciations des immobilisations corporelles",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Compte permettant d'enregistrer les dépréciations constatées sur les immobilisations corporelles de l'entreprise",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 291 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 291 \"Dépréciations des immobilisations corporelles\" permet d'enregistrer les amoindrissements de valeur des immobilisations corporelles résultant de causes dont les effets ne sont pas jugés irréversibles.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte suit la même ventilation que celle du compte 21 (Immobilisations corporelles) et se décompose en plusieurs sous-comptes :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131,141,151,161,171,181],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"2911 : Terrains",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"2912 : Agencements et aménagements de terrains",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"2913 : Constructions",[],{},{"nodeType":121,"data":152,"content":153},{},[154],{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"2914 : Constructions sur sol d'autrui",[],{},{"nodeType":121,"data":162,"content":163},{},[164],{"nodeType":87,"data":165,"content":166},{},[167],{"nodeType":82,"value":168,"marks":169,"data":170},"2915 : Installations techniques, matériels et outillages industriels",[],{},{"nodeType":121,"data":172,"content":173},{},[174],{"nodeType":87,"data":175,"content":176},{},[177],{"nodeType":82,"value":178,"marks":179,"data":180},"2918 : Autres immobilisations corporelles",[],{},{"nodeType":121,"data":182,"content":183},{},[184],{"nodeType":87,"data":185,"content":186},{},[187],{"nodeType":82,"value":188,"marks":189,"data":190},"29187 : Dépréciation du mali de fusion sur actifs corporels",[],{},{"nodeType":87,"data":192,"content":193},{},[194],{"nodeType":82,"value":195,"marks":196,"data":197},"Le compte 291 fait partie de l'ensemble des comptes de dépréciation de la classe 2 qui comprennent également :",[],{},{"nodeType":117,"data":199,"content":200},{},[201,211,221],{"nodeType":121,"data":202,"content":203},{},[204],{"nodeType":87,"data":205,"content":206},{},[207],{"nodeType":82,"value":208,"marks":209,"data":210},"Le compte 290 pour les dépréciations des immobilisations incorporelles",[],{},{"nodeType":121,"data":212,"content":213},{},[214],{"nodeType":87,"data":215,"content":216},{},[217],{"nodeType":82,"value":218,"marks":219,"data":220},"Le compte 292 pour les dépréciations des immobilisations mises en concession",[],{},{"nodeType":121,"data":222,"content":223},{},[224],{"nodeType":87,"data":225,"content":226},{},[227],{"nodeType":82,"value":228,"marks":229,"data":230},"Le compte 293 pour les dépréciations des immobilisations en cours",[],{},{"nodeType":95,"data":232,"content":233},{},[234],{"nodeType":82,"value":235,"marks":236,"data":237},"Quand utiliser le compte 291 ?",[],{},{"nodeType":87,"data":239,"content":240},{},[241],{"nodeType":82,"value":242,"marks":243,"data":244},"Le compte 291 est utilisé dans les situations suivantes :",[],{},{"nodeType":246,"data":247,"content":248},"ordered-list",{},[249,292,302],{"nodeType":121,"data":250,"content":251},{},[252,259],{"nodeType":87,"data":253,"content":254},{},[255],{"nodeType":82,"value":256,"marks":257,"data":258},"Lors de la constatation d'une dépréciation : lorsqu'à la date de clôture, la valeur actuelle d'une immobilisation corporelle devient inférieure à sa valeur nette comptable. Dans ce cas, le compte 291 est crédité par le débit de l'un des comptes suivants :",[],{},{"nodeType":117,"data":260,"content":261},{},[262,272,282],{"nodeType":121,"data":263,"content":264},{},[265],{"nodeType":87,"data":266,"content":267},{},[268],{"nodeType":82,"value":269,"marks":270,"data":271},"Compte 681 \"Dotations aux amortissements, aux dépréciations et aux provisions (à inscrire dans les charges d'exploitation)\"",[],{},{"nodeType":121,"data":273,"content":274},{},[275],{"nodeType":87,"data":276,"content":277},{},[278],{"nodeType":82,"value":279,"marks":280,"data":281},"Compte 686 \"Dotations aux amortissements, aux dépréciations et aux provisions (à inscrire dans les charges financières)\"",[],{},{"nodeType":121,"data":283,"content":284},{},[285],{"nodeType":87,"data":286,"content":287},{},[288],{"nodeType":82,"value":289,"marks":290,"data":291},"Compte 687 \"Dotations aux amortissements, aux dépréciations et aux provisions (à inscrire dans les charges exceptionnelles)\"",[],{},{"nodeType":121,"data":293,"content":294},{},[295],{"nodeType":87,"data":296,"content":297},{},[298],{"nodeType":82,"value":299,"marks":300,"data":301},"Lors de l'annulation ou de la diminution d'une dépréciation : lorsqu'une dépréciation devient sans objet ou diminue, le compte 291 est débité par le crédit des subdivisions appropriées du compte 78 \"Reprises sur amortissements, dépréciations et provisions\".",[],{},{"nodeType":121,"data":303,"content":304},{},[305],{"nodeType":87,"data":306,"content":307},{},[308],{"nodeType":82,"value":309,"marks":310,"data":311},"À la date de cession de l'immobilisation : la dépréciation antérieurement constituée est soldée par le crédit d'une subdivision appropriée du compte 78.",[],{},{"nodeType":95,"data":313,"content":314},{},[315],{"nodeType":82,"value":316,"marks":317,"data":318},"Quels sont les impacts fiscaux du compte 291 ?",[],{},{"nodeType":87,"data":320,"content":321},{},[322],{"nodeType":82,"value":323,"marks":324,"data":325},"L'utilisation du compte 291 entraîne plusieurs implications fiscales importantes :",[],{},{"nodeType":246,"data":327,"content":328},{},[329,339,349,359,369],{"nodeType":121,"data":330,"content":331},{},[332],{"nodeType":87,"data":333,"content":334},{},[335],{"nodeType":82,"value":336,"marks":337,"data":338},"Déductibilité fiscale : Les dotations aux dépréciations des immobilisations corporelles sont généralement déductibles fiscalement si elles sont justifiées par une dépréciation réelle et comptabilisées dans les comptes de l'exercice.",[],{},{"nodeType":121,"data":340,"content":341},{},[342],{"nodeType":87,"data":343,"content":344},{},[345],{"nodeType":82,"value":346,"marks":347,"data":348},"Documentation nécessaire : L'entreprise doit être en mesure de justifier les dépréciations constatées par des éléments objectifs (expertise, évaluation, etc.) en cas de contrôle fiscal.",[],{},{"nodeType":121,"data":350,"content":351},{},[352],{"nodeType":87,"data":353,"content":354},{},[355],{"nodeType":82,"value":356,"marks":357,"data":358},"Réintégration fiscale : Si la dépréciation n'est pas justifiée ou est excessive, elle peut faire l'objet d'une réintégration fiscale lors de la détermination du résultat fiscal.",[],{},{"nodeType":121,"data":360,"content":361},{},[362],{"nodeType":87,"data":363,"content":364},{},[365],{"nodeType":82,"value":366,"marks":367,"data":368},"Impact sur la plus-value de cession : Lors de la cession d'une immobilisation dépréciée, la reprise de la dépréciation antérieurement constatée influence le calcul de la plus ou moins-value fiscale.",[],{},{"nodeType":121,"data":370,"content":371},{},[372],{"nodeType":87,"data":373,"content":374},{},[375],{"nodeType":82,"value":376,"marks":377,"data":378},"Neutralité temporaire : Les dépréciations constituent généralement des différences temporaires entre le résultat comptable et le résultat fiscal, qui se résorbent lors de la reprise de la dépréciation ou la cession de l'immobilisation.",[],{},{"nodeType":95,"data":380,"content":381},{},[382],{"nodeType":82,"value":383,"marks":384,"data":385},"3 point clés à retenir sur le compte 291",[],{},{"nodeType":246,"data":387,"content":388},{},[389,399,409],{"nodeType":121,"data":390,"content":391},{},[392],{"nodeType":87,"data":393,"content":394},{},[395],{"nodeType":82,"value":396,"marks":397,"data":398},"Distinction avec l'amortissement : Contrairement aux amortissements (compte 281) qui constatent la dépréciation irréversible liée à l'usage et au temps, le compte 291 enregistre les dépréciations non irréversibles des immobilisations corporelles.",[],{},{"nodeType":121,"data":400,"content":401},{},[402],{"nodeType":87,"data":403,"content":404},{},[405],{"nodeType":82,"value":406,"marks":407,"data":408},"Évaluation obligatoire : La comparaison entre valeur nette comptable et valeur actuelle doit être effectuée 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À la cession de l'immobilisation, les dépréciations antérieurement constituées doivent être intégralement soldées.",[],{},"compte-291-depreciations-des-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-21",false,[422],{"metadata":423,"sys":426,"fields":438},{"tags":424,"concepts":425},[],[],{"space":427,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":432,"publishedVersion":434,"revision":62,"contentType":435,"locale":29},{"sys":428},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":433},{"id":21,"type":12,"linkType":22},24,{"sys":436},{"type":12,"linkType":27,"id":437},"category",{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":442,"metaTitle":444,"metaDescription":445,"mainTitle":446,"subtitle":463,"heroImage":464,"ctaButton":486,"ctaLink":487},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[443],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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