{"id":745,"date":"2024-02-02T00:00:00","date_gmt":"2024-02-01T22:00:00","guid":{"rendered":"https:\/\/www.lesclesdelabanque.com\/entreprise\/2013\/05\/14\/tenir-a-jour-ses-immobilisations\/"},"modified":"2024-02-02T20:39:19","modified_gmt":"2024-02-02T18:39:19","slug":"tenir-a-jour-ses-immobilisations","status":"publish","type":"post","link":"https:\/\/www.lesclesdelabanque.com\/entreprise\/tenir-a-jour-ses-immobilisations\/","title":{"rendered":"Tenir \u00e0 jour ses immobilisations"},"content":{"rendered":"\n<h2 class=\"has-normal-font-size wp-block-heading\"><strong>Les immobilisations sont des biens acquis par l'entreprise et servant directement \u00e0 celle-ci, soit pour sa production, soit pour son exploitation.<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Qu'est-ce que les immobilisations ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Les immobilisations sont inscrites \u00e0 l'actif du bilan et s'amortissent. Elles peuvent \u00eatre :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>corporelles (immeubles\u2026),<\/li><li>incorporelles (fonds de commerce\u2026),<\/li><li>financi\u00e8res (cautionnements donn\u00e9s\u2026).<br><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Comment prendre en compte ses immobilisations ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Vous devez inscrire en tant qu'immobilisations, \u00e0 l'actif du bilan, uniquement les biens n\u00e9cessaires \u00e0 votre entreprise, d'une valeur sup\u00e9rieure \u00e0 500 euros hors taxes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tous les ans, une partie du montant des immobilisations est d\u00e9ductible du compte de r\u00e9sultat, sous la forme d'amortissements afin de tenir compte de l'usure et\/ou du vieillissement du bien. L'amortissement est souvent \u00e9tal\u00e9 sur la dur\u00e9e de vie moyenne du bien concern\u00e9, il est g\u00e9n\u00e9ralement lin\u00e9aire (r\u00e9gulier et constant sur plusieurs ann\u00e9es), parfois d\u00e9gressif (plus d'amortissements pass\u00e9s les premi\u00e8res ann\u00e9es de vie du bien).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Chaque immobilisation est inscrite au registre des immobilisations, avec sa date d'acquisition, sa valeur d'origine et sa description. Puis tous les ans, l'<a href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/les-amortissements-et-les-provisions\/\" target=\"_blank\" rel=\"noreferrer noopener\">amortissement<\/a> de l'ann\u00e9e, puis le cumul des amortissements depuis que le bien a \u00e9t\u00e9 achet\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Enfin, la valeur nette comptable tient compte du prix d'acquisition et des amortissements effectu\u00e9s correspondant \u00e0 ce bien, pour indiquer la valeur finale du bien.<\/p>\n\n\n\n<h4 class=\"has-common-insert-grey-background-color has-background wp-block-heading\"><strong>A noter : <\/strong>Les biens d'une valeur inf\u00e9rieure \u00e0 500 euros sont \u00e0 passer en charges, en une seule fois, dans le <a href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-compte-de-resultat\/\" target=\"_blank\" rel=\"noreferrer noopener\">compte de r\u00e9sultat<\/a>.<\/h4>\n\n\n\n<h3 class=\"wp-block-heading\">Comment comptabiliser une vente d'immobilisations ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Au moment de vendre votre bien professionnel, vous allez constater une plus value, une moins value ou une op\u00e9ration nulle.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Prenez le prix d'acquisition du bien concern\u00e9 et d\u00e9duisez tous les amortissements pass\u00e9s : vous obtenez ainsi la \"valeur nette comptable\". D\u00e9duisez-la du prix de vente. Si le r\u00e9sultat est :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u00e9gal \u00e0 z\u00e9ro, le bien est totalement amorti, il n'y a pas de revente, pas de gain ni de perte,<\/li><li>positif, vous avez une plus value, vous constaterez alors un produit,<\/li><li>n\u00e9gatif, vous avez une moins value, vous constaterez alors une charge.<br><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La plus value sera impos\u00e9e au m\u00eame taux d'imposition que vos b\u00e9n\u00e9fices. La moins value viendra en diminution de votre b\u00e9n\u00e9fice.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour comptabiliser cette op\u00e9ration de vente :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>vous reportez la valeur nette comptable \u00e0 la ligne \"charges exceptionnelles\" au compte de r\u00e9sultat,<\/li><li>vous reportez le prix de vente \u00e0 la ligne \"produits exceptionnels\" au compte de r\u00e9sultat.<br><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Enfin, vous inscrirez la vente du bien, son prix et sa date dans votre registre des immobilisations et la ligne d'immobilisation n'existera plus.<\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"titleWithShadowText\">\n    <div class=\"titleWithShadowText__inner\">\n                <div class=\"titleWithShadowText__wrapper\">\n            <svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalLeft\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"239.12 0 188.4 666.65\"> <defs><clipPath id=\"a\"><path clip-rule=\"evenodd\" d=\"M500 0v500H0V0h500z\" \/><\/clipPath><\/defs><g clip-path=\"url(#a)\" transform=\"scale(1.3333)\"><path d=\"M319.23 500h0-139.882 0V0h1.468c0 79.482 64.304 108.12 73.914 180.986h0c9.61 72.865 2.476 64.708 11.96 136.62h0c9.485 71.911 31.518 80.281 44.568 116.901h0c8.7 24.413 11.357 46.244 7.972 65.493z\" fill-rule=\"evenodd\" \/><\/g><\/svg><svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalRight\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 289 1024\"><path d=\"M2.514 1024h286.478V0h-3.006c0 162.779-131.695 221.43-151.376 370.659-19.681 149.228-5.071 132.522-24.494 279.798C90.691 797.731 45.567 814.872 18.841 889.87 1.023 939.868-4.418 984.578 2.514 1024z\" \/><\/svg><div class=\"titleWithShadowText__textWrapper\">\n                <h2 class=\"titleWithShadowText__title\">\n       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class=\"card__title\">\n                    <span class=\"card__title_span\">Le registre des immobilisations et des amortissements<\/span>\n                <\/h3>\n                                <p class=\"card__article\">Ce registre est obligatoire pour les professionnels lib\u00e9raux qui se soumettent \u00e0 la d\u00e9claration contr\u00f4l\u00e9e. Que comporte le registre ? Le registre des immobilisations et des (...)<\/p>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><div class=\"carousel__item\"><article class=\"card card--noBg\" data-block=\"carousel\">\n    <header class=\"card__head\">\n        <div class=\"postActions\"\n     data-wp-interactive=\"cdb\/post-actions\"\n     data-wp-context=\"{&quot;id&quot;:749,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/le-registre-des-proces-verbaux-da-g\/&quot;,&quot;title&quot;:&quot;Le registre des proc\u00e8s-verbaux d\\u0027assembl\u00e9es g\u00e9n\u00e9rales&quot;,&quot;thumbnail&quot;:&quot;&quot;,&quot;likes&quot;:0}\"\n     data-wp-init=\"callbacks.init\">\n    <button class=\"postActions__button\" aria-expanded=\"false\" title=\"Voir les actions\" data-wp-on--click=\"actions.toggleMenu\">\n        <svg class=\"postActions__iconMenu\" role=\"presentation\" width=\"26\" height=\"26\">\n            <use href=\"#containsMore\" \/>\n        <\/svg>\n        <span class=\"a11y-hidden\">Voir les actions<\/span>\n    <\/button>\n    <div class=\"postActions__actionsMenu\"\n         data-id=\"749\"\n         data-url=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-registre-des-proces-verbaux-da-g\/\"\n         data-title=\"Le registre des proc\u00e8s-verbaux d&#039;assembl\u00e9es g\u00e9n\u00e9rales\">\n        <ul class=\"postActions__list\">\n                        <li>\n                                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Aimer cet article\"\n                        class=\"postActions__action postActions__action--like\"\n                        data-wp-on--click=\"actions.like\">\n                    <span class=\"a11y-hidden\">Aimer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\">\n                        <use href=\"#like\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\">\n                        <use href=\"#like--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Enregistrer cet article\"\n                        class=\"postActions__action postActions__action--bookmark\"\n                        data-wp-on--click=\"actions.bookmark\">\n                    <span class=\"a11y-hidden\">Enregistrer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\" width=\"12\">\n                        <use href=\"#bookmark\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\" width=\"12\">\n                        <use href=\"#bookmark--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button type=\"button\"\n                        title=\"Partager cet article\"\n                        class=\"postActions__action sharePost\"\n                        aria-haspopup=\"dialog\"\n                        data-wp-on--click=\"actions.share\">\n                    <span class=\"a11y-hidden\">Partager cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon\" width=\"12\">\n                        <use href=\"#share\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                    <\/ul>\n    <\/div>\n<\/div>\n                        <p class=\"card__time\">&lt; 1 Min<\/p>\n            <\/header>\n    <a class=\"card__link\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-registre-des-proces-verbaux-da-g\/\">\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">Les documents comptables<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Le registre des proc\u00e8s-verbaux d&#039;assembl\u00e9es g\u00e9n\u00e9rales<\/span>\n                <\/h3>\n                                <p class=\"card__article\">Le registre des proc\u00e8s-verbaux d&#039;assembl\u00e9es g\u00e9n\u00e9rales ne concerne que les soci\u00e9t\u00e9s tenues de se rassembler au minimum une fois par an, en assembl\u00e9e g\u00e9n\u00e9rale. Il peut s&#039;agir (...)<\/p>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><\/div><div class=\"navigation\"><button type=\"button\" class=\"navigation__btn navigation__btn--previous\" data-wp-on--click=\"actions.previous\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.prevDisabled\"><span class=\"a11y-hidden\">Voir plus sur la gauche<\/span><svg class=\"navigation__arrow navigation__arrow--previous\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><button type=\"button\" class=\"navigation__btn navigation__btn--next\" data-wp-on--click=\"actions.next\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.nextDisabled\"><span class=\"a11y-hidden\">Voir plus sur la droite<\/span><svg class=\"navigation__arrow navigation__arrow--next\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><\/div><\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>Les immobilisations sont des biens acquis par l'entreprise et servant directement \u00e0 celle-ci, soit pour sa production, soit pour son exploitation. Qu'est-ce que les immobilisations ? Les immobilisations sont inscrites \u00e0 l'actif du bilan et s'amortissent. Elles peuvent \u00eatre : corporelles (immeubles\u2026), incorporelles (fonds de commerce\u2026), financi\u00e8res (cautionnements donn\u00e9s\u2026). Comment prendre en compte ses immobilisations [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"likes":4,"views":4299,"viewed_at":"1778478879","newsletter":"0","_yoast_wpseo_primary_category":196,"footnotes":""},"categories":[79,130,196],"tags":[],"class_list":["post-745","post","type-post","status-publish","format-standard","hentry","category-comptabilite-fiscalite","category-la-comptabilite","category-les-operations-comptables"],"yoast_head":"<title>Tenir \u00e0 jour ses immobilisations - Les op\u00e9rations comptables - Les cl\u00e9s de la banque - Entreprise<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/tenir-a-jour-ses-immobilisations\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tenir \u00e0 jour ses immobilisations - Les op\u00e9rations comptables - Les cl\u00e9s de la banque - Entreprise\" \/>\n<meta property=\"og:description\" content=\"Les immobilisations sont des biens acquis par l&#039;entreprise et servant directement \u00e0 celle-ci, soit pour sa production, soit pour son exploitation. 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