{"id":9423,"date":"2014-11-24T14:31:48","date_gmt":"2014-11-24T13:31:48","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=9423"},"modified":"2025-11-28T16:23:25","modified_gmt":"2025-11-28T15:23:25","slug":"comptabilisation-achats-petits-equipements-24112014avalkarboi1","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/comptabilisation-achats-petits-equipements-24112014avalkarboi1\/","title":{"rendered":"La comptabilisation des achats de petits \u00e9quipements"},"content":{"rendered":"<p><span class=\"exergue\">Comment comptabiliser certains achats de petits \u00e9quipements de faible valeur ? <\/span>En principe, les biens achet\u00e9s destin\u00e9s \u00e0 rester durablement dans l\u2019entreprise se comptabilisent en immobilisations (classe 2).<\/p>\n<p>Cependant,<span class=\"exergue\"> l\u2019entreprise peut comptabiliser certains de ses achats de petits \u00e9quipements dans un compte de charge (classe 6), sous certaines conditions. Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts-de-France, vous en dit plus.<\/span><\/p>\n<div class=\"encadre-style\">Le principe comptable : les \u00e9l\u00e9ments non significatifs peuvent ne pas se comptabiliser en tant qu&rsquo;immobilisations. Ils n&rsquo;apparaissent donc pas \u00e0\u00a0<a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/comprendre-actif-bilan-comptable\/\" target=\"_self\" rel=\"noopener\">l\u2019actif du bilan<\/a>. Dans ce cas, on les comptabilise en charges de l&rsquo;exercice (PCG art. 321-14) et sont repris dans <a title=\"Comment lire son compte de r\u00e9sultat ?\" href=\"https:\/\/valoxy.org\/blog\/comment-lire-son-compte-de-resultat\/\" target=\"_blank\" rel=\"noopener noreferrer\">le compte de r\u00e9sultat de l&rsquo;exercice.<\/a><\/p>\n<p>Fiscalement, l\u2019administration tol\u00e8re le fait de comptabiliser les mat\u00e9riels et mobiliers dont la valeur unitaire HT n\u2019exc\u00e8de pas le seuil de 500 \u20ac.<\/div>\n<h2>Pourquoi comptabiliser certains achats en \u00ab\u00a0petits \u00e9quipements\u00a0\u00bb plut\u00f4t qu&rsquo;en \u00ab\u00a0immobilisations\u00a0\u00bb ?<\/h2>\n<p><img decoding=\"async\" class=\"alignright wp-image-5218 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/tresorerie-300x288.png\" alt=\"achat de petit \u00e9quipement\" width=\"170\" height=\"163\" \/>Sur le plan fiscal, la suppression de la Taxe Professionnelle qui \u00e9tait calcul\u00e9e en fonction du montant <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/les-immobilisations-que-representent-elles\/\" target=\"_self\" rel=\"noopener\">des <strong>immobilisations<\/strong><\/a> a fortement r\u00e9duit l&rsquo;int\u00e9r\u00eat de choisir de comptabiliser certaines d\u00e9penses en achats de petits \u00e9quipements plut\u00f4t qu&rsquo;en immobilisations.<\/p>\n<p>Comptabiliser un achat en petits \u00e9quipements <strong><span class=\"exergue\">permet de passer la totalit\u00e9 de l&rsquo;achat en charge d\u00e8s la premi\u00e8re ann\u00e9e, alors qu&rsquo;imputer un achat en immobilisations r\u00e9partit la charge sur plusieurs ann\u00e9es suivant le m\u00e9canisme des <\/span><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/lamortissement-comptable\/\" target=\"_self\" rel=\"noopener\">amortissements<\/a>.<\/strong> L&rsquo;impact fiscal d\u00e9pend de la taille, de la nature de l&rsquo;activit\u00e9 de l&rsquo;entreprise et bien s\u00fbr, du volume des achats de petits \u00e9quipements.<\/p>\n<h2>Que peut-on consid\u00e9rer comme un achat de petit \u00e9quipement ?<\/h2>\n<p>Les d\u00e9penses\u00a0pouvant \u00eatre consid\u00e9r\u00e9es comme des achats de petits \u00e9quipements concernent :<\/p>\n<ul>\n<li>Les mat\u00e9riels et outillages\u00a0: par exemple une perceuse<\/li>\n<li>Le mobilier de bureau\u00a0: tel que tables, chaises, lampes\u2026<\/li>\n<li>Le mat\u00e9riel informatique\u00a0: petits ordinateurs portables par exemple<\/li>\n<\/ul>\n<div class=\"encadre-style\">Remarques :<\/p>\n<p>Si le bien achet\u00e9 comporte plusieurs petits \u00e9quipements mais qui composent un meuble (par exemple un meuble de rangement) il faudra prendre en compte le prix global du meuble et non la valeur unitaire de chacun des petits \u00e9quipements pour d\u00e9terminer s\u2019il s\u2019agit bien d\u2019une charge ou d\u2019une immobilisation.<\/p>\n<p>Lorsqu&rsquo;une entreprise acquiert un ordinateur fixe compos\u00e9 d\u2019une tour (valeur de 450 \u20ac) \u00a0et d\u2019un \u00e9cran (valeur de 100 \u20ac), et m\u00eame si la valeur de chaque bien ne d\u00e9passe pas le seuil fiscal, mais que l\u2019ensemble d\u00e9passe\u00a0 les 500 \u20ac HT, on comptabilisera ce bien en immobilisations, port\u00e9 \u00e0 l\u2019actif du bilan.<\/div>\n<h2>Comptes \u00e0 utiliser pour enregistrer les achats de petits \u00e9quipements<\/h2>\n<p>En pratique, les comptes de charge utilis\u00e9s sont\u00a0:<\/p>\n<ul>\n<li>606 300 : fournitures d\u2019entretien et de petits \u00e9quipements<\/li>\n<li>606 800 : autres mati\u00e8res et fournitures<\/li>\n<\/ul>\n<p>Voici un exemple de comptabilisation d&rsquo;un achat de petit \u00e9quipement pour une valeur de 100 \u20ac TTC :<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-9424\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/11\/comptabilisation-petits-equipements-e1620286598218.png\" alt=\"comptabilisation petits \u00e9quipements\" width=\"677\" height=\"89\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/11\/comptabilisation-petits-equipements-e1620286598218.png 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/11\/comptabilisation-petits-equipements-e1620286598218-300x39.png 300w\" sizes=\"(max-width: 677px) 100vw, 677px\" \/><\/p>\n<p>Pour conclure, <strong><span class=\"exergue\">seuls les mat\u00e9riels et outillages, mobilier de bureau, et mat\u00e9riels informatiques peuvent \u00eatre comptabilis\u00e9 en charges.<\/span><\/strong> Tous les autres biens tels que les travaux, les am\u00e9nagements, les mat\u00e9riels de transport doivent obligatoirement se comptabiliser en immobilisations, quels que soient leurs montants.<\/p>\n<p>Pour en savoir plus sur les immobilisations et leur comptabilisation, retrouvez nos articles sur le blog Valoxy\u00a0:<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/amortissement-des-immobilisations-les-questions-frequemment-posees\/\">Amortissement des immobilisations<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/depreciation-immobilisations\/\">D\u00e9pr\u00e9ciation des immobilisations<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/bilan-comptable\/\" target=\"_self\" rel=\"noopener\">Comment lire un bilan comptable<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/ce-qui-change-en-2022\/\" target=\"_self\" rel=\"noopener\">Ce qui change en 2022<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Comment comptabiliser certains achats de petits \u00e9quipements de faible valeur ? En principe, les biens achet\u00e9s destin\u00e9s \u00e0 rester durablement dans l\u2019entreprise se comptabilisent en immobilisations (classe 2). Cependant, l\u2019entreprise peut comptabiliser certains de ses achats de petits \u00e9quipements dans&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6461,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-9423","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Quand comptabiliser les achats en petits \u00e9quipements ?<\/title>\n<meta name=\"description\" content=\"La comptabilisation des certains achats en petits \u00e9quipements \u00e0 permet aux dirigeants de r\u00e9duire le r\u00e9sultat de l&#039;entreprise et parfois le montant de l&#039;imp\u00f4t sur les soci\u00e9t\u00e9s.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/comptabilisation-achats-petits-equipements-24112014avalkarboi1\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Quand comptabiliser les achats en petits \u00e9quipements ?\" \/>\n<meta property=\"og:description\" content=\"La comptabilisation des certains achats en petits \u00e9quipements \u00e0 permet aux dirigeants de r\u00e9duire le r\u00e9sultat de l&#039;entreprise et parfois le montant de l&#039;imp\u00f4t sur les soci\u00e9t\u00e9s.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/comptabilisation-achats-petits-equipements-24112014avalkarboi1\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta 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