{"id":746,"date":"2024-02-02T00:00:00","date_gmt":"2024-02-01T22:00:00","guid":{"rendered":"https:\/\/www.lesclesdelabanque.com\/entreprise\/2013\/05\/14\/le-registre-des-immobilisations-et-des-amortissements\/"},"modified":"2024-02-02T19:39:38","modified_gmt":"2024-02-02T17:39:38","slug":"le-registre-des-immobilisations-et-des-amortissements","status":"publish","type":"post","link":"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-registre-des-immobilisations-et-des-amortissements\/","title":{"rendered":"Le registre des immobilisations et des amortissements"},"content":{"rendered":"\n<h2 class=\"has-normal-font-size wp-block-heading\"><strong>Ce registre est obligatoire pour les professionnels lib\u00e9raux qui se soumettent \u00e0 la d\u00e9claration contr\u00f4l\u00e9e.<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Que comporte le registre ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Le registre des immobilisations et des amortissements comporte :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>la date d'acquisition ou de cr\u00e9ation des biens affect\u00e9s \u00e0 l'exercice de la profession,<\/li><li>leur prix de revient,<\/li><li>le montant des amortissements effectu\u00e9s sur ces \u00e9l\u00e9ments,<\/li><li>le prix et la date de cession de ces \u00e9l\u00e9ments.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vous devez conserver toutes pi\u00e8ces les justificatives (factures ou copies de factures, actes d'acquisition ou de cession) des \u00e9l\u00e9ments qui y figurent.<\/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                    Voir aussi                                    <\/h2>\n                                <span role=\"presentation\" class=\"titleWithShadowText__shadow\">Voir aussi<\/span>\n                                                            <\/div>\n        <\/div>\n            <\/div>\n<div role=\"presentation\" class=\"titleWithShadowText__wave titleWithShadowText__wave--ie\"><\/div><svg class=\"titleWithShadowText__wave titleWithShadowText__wave--horizontal\" viewbox=\"0 0 35171 2240\"><use xlink:href=\"#wave\" href=\"#wave\"><\/use><\/svg><\/div>\n        \n\n<div class=\"carousel\" data-wp-interactive=\"fbf\/carousel\" data-wp-context=\"{&quot;perView&quot;:4,&quot;perViewTablet&quot;:2,&quot;perViewMobile&quot;:1,&quot;scroll&quot;:1,&quot;loop&quot;:true}\" data-wp-init=\"callbacks.init\"><div class=\"carousel__cards cards\" data-carousel-track><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     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amortissements et les provisions<\/span>\n                <\/h3>\n                                <p class=\"card__article\">Les amortissements sont repr\u00e9sent\u00e9s par une somme d\u00e9ductible du compte de r\u00e9sultat et inscrite \u00e0 la ligne &quot;dotations aux amortissements et provisions&quot;. Les amortissements (...)<\/p>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><div class=\"carousel__item\"><article class=\"card card--white\" 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;:7114,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/facture-electronique\/&quot;,&quot;title&quot;:&quot;Facture \u00e9lectronique : \u00eates-vous conforme aux nouvelles obligations ?&quot;,&quot;thumbnail&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/uploads\/2026\/04\/facture-electronique-150x150.jpg&quot;,&quot;likes&quot;:560}\"\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\" 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<\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Facture \u00e9lectronique : \u00eates-vous conforme aux nouvelles obligations ?<\/span>\n                <\/h3>\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 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<\/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 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;:774,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/le-livre-dinventaire\/&quot;,&quot;title&quot;:&quot;Le livre d\\u0027inventaire&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=\"774\"\n         data-url=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-livre-dinventaire\/\"\n         data-title=\"Le livre d&#039;inventaire\">\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-livre-dinventaire\/\">\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 livre d&#039;inventaire<\/span>\n                <\/h3>\n                                <p class=\"card__article\">Le livre d&#039;inventaire reprend l&#039;\u00e9tat complet de tous les actifs et passifs immobilis\u00e9s. C&#039;est-\u00e0-dire les biens, les mat\u00e9riels, les outillages, le stock, les cr\u00e9ances clients, (...)<\/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>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 amortissements comporte : la date d'acquisition ou de cr\u00e9ation des biens affect\u00e9s \u00e0 l'exercice de la profession, leur prix de revient, le montant des amortissements effectu\u00e9s sur ces \u00e9l\u00e9ments, [&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":1,"views":4177,"viewed_at":"1778474360","newsletter":"0","_yoast_wpseo_primary_category":131,"footnotes":""},"categories":[79,130,131],"tags":[],"class_list":["post-746","post","type-post","status-publish","format-standard","hentry","category-comptabilite-fiscalite","category-la-comptabilite","category-les-documents-comptables"],"yoast_head":"<title>Le registre des immobilisations et des amortissements - Les documents 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\/le-registre-des-immobilisations-et-des-amortissements\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le registre des immobilisations et des amortissements - Les documents comptables - Les cl\u00e9s de la banque - Entreprise\" \/>\n<meta property=\"og:description\" content=\"Ce registre est obligatoire pour les professionnels lib\u00e9raux qui se soumettent \u00e0 la d\u00e9claration contr\u00f4l\u00e9e. Que comporte le registre ? 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