Did you know?
Indy helps self-employed people with their accounting! No need to master the General self employed data Accounting Plan, Indy takes care of classifying your transactions in the right accounting accounts for you!
I'm trying Indy
What is account 213?
Account 213 , entitled “Constructions”, is a sub-account of class 2 “Fixed asset accounts” of the General Accounting Plan (PCG). This account is specifically dedicated to recording tangible fixed assets related to buildings and infrastructure owned by a company. Account 213 includes in particular:
Administrative buildings;
Commercial premises;
Production workshops;
The warehouses;
Other permanent infrastructures.
These assets play a vital role in the operation of the business, as they are often required for the production of goods or the provision of services.Account 213 itself includes several sub-accounts, including:
Account 2131 – Buildings : This sub-account is intended to record the structure of the building (walls, floors, roofs, etc.);
Account 2135 – General installations, fittings, developments of buildings : It is used to record work intended to bring the structure into good condition (heating installations, shower installations for staff, etc.);
Account 2138 – Infrastructure works : This includes all works enabling communications on land, underground and by water, as well as dams for retaining water and airfield runways.
Rules for account 213
The management of account 213 “ Constructions ” is based on a few essential accounting rules.
First of all, you must record all costs related to the acquisition or construction of a property. This includes not only the purchase price, but also additional costs such as architects' fees, notary fees and building permits.
Next, account 213 must be depreciated over the useful life of the buildings . This depreciation allows you to spread the cost of the asset over several years, thus reflecting its decrease in value over time.
