{"id":435,"date":"2026-10-16T11:06:50","date_gmt":"2026-10-16T11:06:50","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=435"},"modified":"2026-10-16T17:22:09","modified_gmt":"2026-10-16T15:22:09","slug":"lc-c464962407cd50eda878","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/immobilisations.php","title":{"rendered":"Immobilisation : d\u00e9finition et cat\u00e9gories comptables"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Immobilisation : d\u00e9finition et cat\u00e9gories comptables<\/h1>\n<p><strong>Une immobilisation est un actif destin\u00e9 \u00e0 servir durablement l\u2019activit\u00e9 de l\u2019entit\u00e9.<\/strong> Elle se distingue d\u2019un bien achet\u00e9 pour \u00eatre consomm\u00e9 rapidement ou revendu dans le cycle habituel.<\/p>\n<p>Les immobilisations peuvent \u00eatre incorporelles, corporelles ou financi\u00e8res. Un logiciel r\u00e9pondant aux <strong>conditions de reconnaissance<\/strong>, un <a href=\"\/vocabulaire\/vocabulaire-comptabilite-b\/batiments.php\">b\u00e2timent<\/a> et des titres d\u00e9tenus durablement ne se suivent pas de la m\u00eame mani\u00e8re. La destination du bien prime sur sa seule apparence mat\u00e9rielle.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur immobilisation<\/strong><\/p>\n<ul>\n<li>Incorporelle : Ressource sans substance physique.<\/li>\n<li>Corporelle : Bien <a href=\"\/vocabulaire\/vocabulaire-comptabilite-m\/materiel.php\">mat\u00e9riel<\/a> durable.<\/li>\n<\/ul>\n<\/blockquote>\n<div class=\"lc-lexicon-toc-container\"><nav class=\"lc-lexicon-toc\" aria-label=\"Sommaire de la page\"><details open><summary>Dans cette page<\/summary><ol><li><a href=\"#definition-et-fonctionnement\">D\u00e9finition et fonctionnement<\/a><\/li><li><a href=\"#les-reperes-a-distinguer\">Les rep\u00e8res \u00e0 distinguer<\/a><\/li><li><a href=\"#exemple-pratique\">Exemple pratique<\/a><\/li><li><a href=\"#points-de-controle\">Points de contr\u00f4le<\/a><\/li><li><a href=\"#mini-faq\">Mini FAQ<\/a><\/li><\/ol><\/details><\/nav><\/div>\n<h2 id=\"definition-et-fonctionnement\">D\u00e9finition et fonctionnement<\/h2>\n<p>Le <a href=\"\/vocabulaire\/vocabulaire-comptabilite-a\/acquisition.php\">co\u00fbt d\u2019entr\u00e9e<\/a>, la <strong>date de mise en service<\/strong> et les caract\u00e9ristiques d\u2019utilisation doivent \u00eatre document\u00e9s. Les biens dont l\u2019utilisation est limit\u00e9e peuvent \u00eatre amortis. Les pertes de valeur s\u2019analysent s\u00e9par\u00e9ment, y compris pour des \u00e9l\u00e9ments qui ne sont pas amortissables.<\/p>\n<p>La lecture du patrimoine distingue la nature du bien, son <a href=\"\/vocabulaire\/couts.php\">co\u00fbt<\/a> d\u2019entr\u00e9e et sa valeur \u00e0 la cl\u00f4ture. Le <a href=\"\/vocabulaire\/bilan.php\">bilan<\/a> pr\u00e9sente des soldes ; le <a href=\"\/vocabulaire\/vocabulaire-comptabilite-p\/plan-d-amortissement.php\">plan d\u2019amortissement<\/a> explique une consommation dans le temps, tandis que la <a href=\"\/vocabulaire\/depreciation.php\">d\u00e9pr\u00e9ciation<\/a> r\u00e9pond \u00e0 une perte de valeur. Ces traitements ne doivent pas \u00eatre d\u00e9duits du seul paiement.<\/p>\n<hr>\n<h2 id=\"les-reperes-a-distinguer\">Les rep\u00e8res \u00e0 distinguer<\/h2>\n<div class=\"lc-lexicon-table\">\n<table>\n<caption>Les rep\u00e8res \u00e0 distinguer<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">Rep\u00e8re<\/th>\n<th scope=\"col\">Lecture comptable<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">Incorporelle<\/th>\n<td>Ressource sans substance physique<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Corporelle<\/th>\n<td>Bien mat\u00e9riel durable<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Financi\u00e8re<\/th>\n<td>Placement ou droit financier class\u00e9 durablement<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Un ordinateur conserv\u00e9 pour les besoins du bureau peut relever des immobilisations, tandis qu\u2019un ordinateur achet\u00e9 par un revendeur pour son stock rel\u00e8ve d\u2019une autre logique. Le m\u00eame objet physique change de classement selon sa destination et les r\u00e8gles applicables.<\/p>\n<blockquote><p>Un montant \u00e9lev\u00e9 ne suffit pas \u00e0 prouver qu\u2019une d\u00e9pense est une immobilisation. La nature de la ressource et ses conditions de reconnaissance doivent \u00eatre examin\u00e9es.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Identifier la destination et le contr\u00f4le du bien.<\/li>\n<li>Justifier le co\u00fbt et la mise en service.<\/li>\n<li>Organiser le suivi des sorties et pertes de valeur.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Une r\u00e9paration est-elle toujours immobilis\u00e9e ?<\/h3>\n<p>Non. Un entretien courant et une am\u00e9lioration r\u00e9pondant aux conditions de reconnaissance ne suivent pas n\u00e9cessairement le m\u00eame traitement. Le contenu r\u00e9el des travaux doit \u00eatre analys\u00e9.<\/p>\n<h3>Une immobilisation est-elle toujours amortie ?<\/h3>\n<p>Non. L\u2019amortissement d\u00e9pend de la limitation de son utilisation dans le temps. Certains terrains ou titres suivent d\u2019autres r\u00e8gles d\u2019\u00e9valuation.<\/p>\n<h3>Comment distinguer valeur comptable et argent disponible ?<\/h3>\n<p>Une valeur inscrite \u00e0 l\u2019actif ne constitue pas n\u00e9cessairement une liquidit\u00e9. Les stocks, cr\u00e9ances et immobilisations suivent des cycles diff\u00e9rents. L\u2019analyse de tr\u00e9sorerie compl\u00e8te donc la lecture patrimoniale sans remplacer l\u2019\u00e9valuation des biens.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Immobilisation : d\u00e9finition et cat\u00e9gories comptables Une immobilisation est un actif destin\u00e9 \u00e0 servir durablement l\u2019activit\u00e9 de l\u2019entit\u00e9. Elle se [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-435","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/435","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=435"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/435\/revisions"}],"predecessor-version":[{"id":918,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/435\/revisions\/918"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=435"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}