{"id":453,"date":"2026-10-16T11:06:50","date_gmt":"2026-10-16T11:06:50","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=453"},"modified":"2026-10-16T17:22:09","modified_gmt":"2026-10-16T15:22:09","slug":"lc-5333989f433b869d6c60","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-p\/plan-d-amortissement.php","title":{"rendered":"Plan d\u2019amortissement : construction et lecture du tableau"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Plan d\u2019amortissement : construction et lecture du tableau<\/h1>\n<p><strong>Le plan d\u2019amortissement pr\u00e9sente la r\u00e9partition du montant amortissable d\u2019un actif sur sa dur\u00e9e d\u2019utilisation.<\/strong> Il d\u00e9crit les annuit\u00e9s, les <a href=\"\/vocabulaire\/amortissement.php\">amortissements<\/a> cumul\u00e9s et les valeurs nettes attendues \u00e0 chaque cl\u00f4ture.<\/p>\n<p>Sa pr\u00e9paration repose sur des hypoth\u00e8ses identifi\u00e9es : <a href=\"\/vocabulaire\/vocabulaire-comptabilite-a\/acquisition.php\">co\u00fbt d\u2019entr\u00e9e<\/a>, valeur r\u00e9siduelle retenue, dur\u00e9e, mode et <strong>date de mise en service<\/strong>. Les composants significatifs peuvent \u00eatre suivis dans des plans distincts. Un tableau sans ces param\u00e8tres reste difficile \u00e0 contr\u00f4ler.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur plan d\u2019amortissement<\/strong><\/p>\n<ul>\n<li><a href=\"\/vocabulaire\/vocabulaire-comptabilite-a\/annuite.php\">Annuit\u00e9<\/a> : Charge d\u2019amortissement de la p\u00e9riode.<\/li>\n<li>Cumul : Somme des amortissements d\u00e9j\u00e0 constat\u00e9s.<\/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 plan n\u2019est pas immuable. Une modification significative de l\u2019utilisation attendue peut conduire \u00e0 revoir les estimations pour l\u2019avenir selon les r\u00e8gles applicables. Une erreur initiale, une <a href=\"\/vocabulaire\/depreciation.php\">d\u00e9pr\u00e9ciation<\/a> ou une sortie d\u2019<a href=\"\/vocabulaire\/vocabulaire-comptabilite-a\/actifs.php\">actif<\/a> ne se traitent pas comme une simple modification de dur\u00e9e.<\/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 plan d\u2019amortissement explique une consommation dans le temps, tandis que la d\u00e9pr\u00e9ciation 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\">Annuit\u00e9<\/th>\n<td>Charge d\u2019amortissement de la p\u00e9riode<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Cumul<\/th>\n<td>Somme des amortissements d\u00e9j\u00e0 constat\u00e9s<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Valeur nette<\/th>\n<td>Valeur brute diminu\u00e9e des corrections applicables<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Pour une base de 9 000 euros amortie lin\u00e9airement sur trois ann\u00e9es pleines, les annuit\u00e9s atteignent 3 000 euros. Apr\u00e8s la premi\u00e8re ann\u00e9e, le cumul est de 3 000 euros et la valeur nette de 6 000 euros, en l\u2019absence de d\u00e9pr\u00e9ciation et de valeur r\u00e9siduelle.<\/p>\n<blockquote><p>Un plan d\u2019amortissement d\u00e9crit un actif. Un \u00e9ch\u00e9ancier d\u2019emprunt d\u00e9crit une dette et ses paiements : les deux tableaux n\u2019ont pas le m\u00eame objet.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>V\u00e9rifier la coh\u00e9rence des hypoth\u00e8ses.<\/li>\n<li>Contr\u00f4ler le prorata du premier exercice.<\/li>\n<li>Rapprocher cumul et \u00e9critures comptabilis\u00e9es.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Le plan doit-il reprendre les remboursements bancaires ?<\/h3>\n<p>Non. Le financement du bien ne d\u00e9termine pas sa consommation \u00e9conomique. Le remboursement du capital et les int\u00e9r\u00eats suivent un tableau distinct.<\/p>\n<h3>La valeur nette est-elle toujours nulle \u00e0 la fin ?<\/h3>\n<p>Pas n\u00e9cessairement. Une valeur r\u00e9siduelle significative peut \u00eatre retenue dans la base amortissable lorsque les conditions sont r\u00e9unies.<\/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>Plan d\u2019amortissement : construction et lecture du tableau Le plan d\u2019amortissement pr\u00e9sente la r\u00e9partition du montant amortissable d\u2019un actif sur [&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-453","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/453","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=453"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/453\/revisions"}],"predecessor-version":[{"id":968,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/453\/revisions\/968"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}