Account 2181 – General installations, fittings, various arrangements
Posted: Tue Feb 11, 2025 8:50 am
Account 2181 is a sub-account of accounting account 218, which itself is part of class 2 of the General Accounting Plan (PCG), dedicated to fixed assets. The latter records general installations and fittings that contribute to the improvement and development of premises, without being directly linked to production, but which remain essential to the proper functioning of the company.
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What is account 2181?
Account 2181 is used to record expenses related to general installations such as usa student data lighting systems , air conditioning , or interior fittings such as partitions and fixed fixtures . It therefore concerns tangible fixed assets that improve the company's infrastructure in the long term.
It differs from other Class 2 accounts because it records installations that do not belong to land or buildings, but which provide improvements to the premises.
Among the assets that can be recorded in this account, we can cite:
Workspace layouts (partitions, false ceilings);
Electrical or ventilation systems;
Security installations such as video surveillance.
Rules relating to account 2181
Managing this account requires following several accounting rules:
Initial recording : Expenses must be recorded based on their total acquisition cost, including incidental costs and deductible VAT;
Depreciation : As with all tangible fixed assets, assets listed in account 2181 must be depreciated over their expected useful life, often over several years;
Accounting updates : Asset disposals, transfers or destructions must be taken into account to ensure accurate management of your company's assets.
Great news!
Indy takes care of classifying your transactions into the right accounting accounts, you no longer need to learn these accounts by heart!
Discover Indy
What is account 2181?
Account 2181 is used to record expenses related to general installations such as usa student data lighting systems , air conditioning , or interior fittings such as partitions and fixed fixtures . It therefore concerns tangible fixed assets that improve the company's infrastructure in the long term.
It differs from other Class 2 accounts because it records installations that do not belong to land or buildings, but which provide improvements to the premises.
Among the assets that can be recorded in this account, we can cite:
Workspace layouts (partitions, false ceilings);
Electrical or ventilation systems;
Security installations such as video surveillance.
Rules relating to account 2181
Managing this account requires following several accounting rules:
Initial recording : Expenses must be recorded based on their total acquisition cost, including incidental costs and deductible VAT;
Depreciation : As with all tangible fixed assets, assets listed in account 2181 must be depreciated over their expected useful life, often over several years;
Accounting updates : Asset disposals, transfers or destructions must be taken into account to ensure accurate management of your company's assets.