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What is account 2184?
Account 2184 “ Furniture ” is a sub-account of class 2, dedicated to the company’s tangible fixed assets. It groups together the acquisitions of furniture intended for the company’s internal use, such as:
Desks and chairs;
Storage cabinets;
Meeting tables;
Other office furniture;
Etc.
Rules for account 2184
First of all, account 2184 – Furniture is dedicated to recording business furniture intended for prolonged use, such as desks, chairs, tables and storage furniture. These items are generally recorded in this account when they have a lifespan of more than one year and a unit cost of more than 500 euros excluding tax (HT).
The assets listed in account 2184 are fixed assets, so you must depreciate them over their useful life, often between 5 and 10 years (although this duration may vary depending on the use of the latter and its nature).
Depreciation allows the costs of an asset to be spread over time, based on its estimated wear and tear.
Furthermore, it is essential to record each of your fixed assets according to its acquisition cost . This cost includes not only the purchase price, but also the costs of transport, installation and commissioning.
Finally, when selling or disposing of these assets, it is essential to make an accounting entry to remove them from the balance sheet . You will need to credit account 2184 to reflect their original value and debit account 28184 for accumulated depreciation. In the event of a sale, the proceeds from the transaction must be recorded in your company's bank or cash account.
