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Il s'agit d'un sous-compte du compte 615 \"Entretien et réparation\" qui fait lui-même partie de la classe 6 des charges d'exploitation.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte permet de distinguer spécifiquement les dépenses liées à l'entretien des biens immobiliers des autres types d'entretien, notamment :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Les dépenses d'entretien sur biens mobiliers (compte 6155)",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Les dépenses de maintenance (compte 6156)",[],{},{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Les charges enregistrées dans ce compte concernent principalement :",[],{},{"nodeType":117,"data":149,"content":150},{},[151,161,171,181,191],{"nodeType":121,"data":152,"content":153},{},[154],{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"L'entretien courant des bâtiments",[],{},{"nodeType":121,"data":162,"content":163},{},[164],{"nodeType":87,"data":165,"content":166},{},[167],{"nodeType":82,"value":168,"marks":169,"data":170},"Les réparations des installations immobilières",[],{},{"nodeType":121,"data":172,"content":173},{},[174],{"nodeType":87,"data":175,"content":176},{},[177],{"nodeType":82,"value":178,"marks":179,"data":180},"Les travaux de remise en état qui ne constituent pas des immobilisations",[],{},{"nodeType":121,"data":182,"content":183},{},[184],{"nodeType":87,"data":185,"content":186},{},[187],{"nodeType":82,"value":188,"marks":189,"data":190},"Les frais de nettoyage régulier des locaux",[],{},{"nodeType":121,"data":192,"content":193},{},[194],{"nodeType":87,"data":195,"content":196},{},[197],{"nodeType":82,"value":198,"marks":199,"data":200},"Les travaux de peinture et de rénovation mineure",[],{},{"nodeType":95,"data":202,"content":203},{},[204],{"nodeType":82,"value":205,"marks":206,"data":207},"Quand utiliser le compte 6152 ?",[],{},{"nodeType":87,"data":209,"content":210},{},[211],{"nodeType":82,"value":212,"marks":213,"data":214},"Le compte 6152 doit être utilisé dans les situations suivantes :",[],{},{"nodeType":117,"data":216,"content":217},{},[218,228,238,248],{"nodeType":121,"data":219,"content":220},{},[221],{"nodeType":87,"data":222,"content":223},{},[224],{"nodeType":82,"value":225,"marks":226,"data":227},"Pour enregistrer les dépenses d'entretien courant des bâtiments et terrains appartenant à l'entreprise ou dont elle est locataire",[],{},{"nodeType":121,"data":229,"content":230},{},[231],{"nodeType":87,"data":232,"content":233},{},[234],{"nodeType":82,"value":235,"marks":236,"data":237},"Pour comptabiliser les réparations ponctuelles effectuées sur les biens immobiliers pour maintenir leur état de fonctionnement normal",[],{},{"nodeType":121,"data":239,"content":240},{},[241],{"nodeType":87,"data":242,"content":243},{},[244],{"nodeType":82,"value":245,"marks":246,"data":247},"Pour les travaux de rénovation mineure qui ne prolongent pas significativement la durée d'utilisation du bien ou n'en augmentent pas la valeur",[],{},{"nodeType":121,"data":249,"content":250},{},[251],{"nodeType":87,"data":252,"content":253},{},[254],{"nodeType":82,"value":255,"marks":256,"data":257},"Pour les frais de maintenance récurrents liés aux immeubles (nettoyage, petites réparations, etc.)",[],{},{"nodeType":87,"data":259,"content":260},{},[261],{"nodeType":82,"value":262,"marks":263,"data":264},"Il est important de distinguer ces dépenses de celles qui doivent être immobilisées. En effet, les travaux qui ont pour effet d'augmenter la valeur du bien immobilier ou d'en prolonger substantiellement la durée d'utilisation ne doivent pas être comptabilisés au compte 6152 mais dans les comptes d'immobilisations appropriés (comptes de classe 2).",[],{},{"nodeType":87,"data":266,"content":267},{},[268],{"nodeType":82,"value":269,"marks":270,"data":271},"Les factures des prestataires externes réalisant ces travaux d'entretien ou de réparation sont à enregistrer au débit du compte 6152 par le crédit du compte fournisseur concerné.",[],{},{"nodeType":95,"data":273,"content":274},{},[275],{"nodeType":82,"value":276,"marks":277,"data":278},"Quels sont les impacts fiscaux du compte 6152 ?",[],{},{"nodeType":87,"data":280,"content":281},{},[282],{"nodeType":82,"value":283,"marks":284,"data":285},"L'utilisation du compte 6152 présente plusieurs implications fiscales importantes 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à déduction, sous réserve que l'entreprise soit assujettie à la TVA et que les biens immobiliers soient utilisés pour des opérations taxables.",[],{},{"nodeType":95,"data":386,"content":387},{},[388],{"nodeType":82,"value":389,"marks":390,"data":391},"3 point clés à retenir sur le compte 6152",[],{},{"nodeType":117,"data":393,"content":394},{},[395,405,415],{"nodeType":121,"data":396,"content":397},{},[398],{"nodeType":87,"data":399,"content":400},{},[401],{"nodeType":82,"value":402,"marks":403,"data":404},"Le compte 6152 permet d'enregistrer les dépenses d'entretien et de réparation sur biens immobiliers qui maintiennent les bâtiments en état sans en augmenter la valeur ou la durée d'utilisation.",[],{},{"nodeType":121,"data":406,"content":407},{},[408],{"nodeType":87,"data":409,"content":410},{},[411],{"nodeType":82,"value":412,"marks":413,"data":414},"Ces charges sont fiscalement déductibles immédiatement, contrairement aux dépenses d'amélioration qui doivent être immobilisées et 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