[{"data":1,"prerenderedAt":27494},["ShallowReactive",2],{"tip-plan-comptable-compte-10-capital-et-reserves":3,"plan-comptable-compte-10-capital-et-reserves-similars":290},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-10-capital-et-reserves",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":18,"environment":19,"publishedVersion":23,"revision":24,"contentType":25,"locale":29},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","2faZxRvPQhG6UiwkwOCQNY","Entry","2025-04-25T13:17:52.255Z","2025-05-26T13:17:09.385Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",3,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":31,"title":31,"articleIntro":31,"author":32,"content":73,"slug":220,"faq_structured_data":221,"category":222},"Compte 10 - Capital et réserves",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,111,126,141,156,163,170,177],{"nodeType":78,"data":79,"content":80},"heading-2",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Description du compte 10",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Le compte 10 représente les fonds propres de l'entreprise, c'est-à-dire les ressources définitivement acquises par celle-ci. Il comprend:\n",[],{},{"nodeType":87,"data":95,"content":96},{},[97,101,107],{"nodeType":82,"value":98,"marks":99,"data":100},"- ",[],{},{"nodeType":82,"value":102,"marks":103,"data":106},"Compte 101 - Capital",[104],{"type":105},"bold",{},{"nodeType":82,"value":108,"marks":109,"data":110}," : Enregistre les apports des associés et leurs variations (augmentations ou réductions). Se subdivise en:\n  - 1011 : Capital souscrit non appelé\n  - 1012 : Capital souscrit appelé, non versé\n  - 1013 : Capital souscrit appelé versé\n  - 1018 : Capital souscrit soumis à des réglementations particulières\n",[],{},{"nodeType":87,"data":112,"content":113},{},[114,117,122],{"nodeType":82,"value":98,"marks":115,"data":116},[],{},{"nodeType":82,"value":118,"marks":119,"data":121},"Compte 104 - Primes liées au capital",[120],{"type":105},{},{"nodeType":82,"value":123,"marks":124,"data":125}," : Comprend les primes d'émission, de fusion, d'apport et de conversion d'obligations en actions\n",[],{},{"nodeType":87,"data":127,"content":128},{},[129,132,137],{"nodeType":82,"value":98,"marks":130,"data":131},[],{},{"nodeType":82,"value":133,"marks":134,"data":136},"Compte 105 - Écarts de réévaluation",[135],{"type":105},{},{"nodeType":82,"value":138,"marks":139,"data":140}," : Enregistre les écarts constatés lors d'opérations de réévaluation d'actifs\n",[],{},{"nodeType":87,"data":142,"content":143},{},[144,147,152],{"nodeType":82,"value":98,"marks":145,"data":146},[],{},{"nodeType":82,"value":148,"marks":149,"data":151},"Compte 106 - Réserves",[150],{"type":105},{},{"nodeType":82,"value":153,"marks":154,"data":155}," : Bénéfices affectés durablement à l'entreprise, incluant:\n  - 1061 : Réserve légale (obligatoire)\n  - 1062 : Réserves indisponibles\n  - 1063 : Réserves statutaires ou contractuelles\n  - 1064 : Réserves réglementées\n  - 1068 : Autres réserves",[],{},{"nodeType":78,"data":157,"content":158},{},[159],{"nodeType":82,"value":160,"marks":161,"data":162},"Quand utiliser le compte 10 ?",[],{},{"nodeType":87,"data":164,"content":165},{},[166],{"nodeType":82,"value":167,"marks":168,"data":169},"Le compte 10 est utilisé dans les situations suivantes:\n\n- Lors de la constitution d'une société pour enregistrer les apports initiaux\n- Pour comptabiliser les augmentations de capital (nouveaux apports, incorporation de réserves)\n- Lors des réductions de capital (remboursement aux associés, absorption de pertes)\n- À l'affectation du résultat, pour la part destinée aux réserves\n- Pour enregistrer les mouvements entre les différentes composantes des capitaux propres\n\nCe compte est essentiel pour les analyses financières, car il reflète la solidité financière de l'entreprise et sa capacité à s'autofinancer.",[],{},{"nodeType":78,"data":171,"content":172},{},[173],{"nodeType":82,"value":174,"marks":175,"data":176},"Implications fiscales du compte 10",[],{},{"nodeType":87,"data":178,"content":179},{},[180,184,189,193,198,202,207,211,216],{"nodeType":82,"value":181,"marks":182,"data":183},"Les implications fiscales varient selon les composantes du compte 10:\n\n- ",[],{},{"nodeType":82,"value":185,"marks":186,"data":188},"Capital",[187],{"type":105},{},{"nodeType":82,"value":190,"marks":191,"data":192}," : Les modifications du capital social sont soumises à des droits d'enregistrement variables selon le type d'opération\n- ",[],{},{"nodeType":82,"value":194,"marks":195,"data":197},"Réserves",[196],{"type":105},{},{"nodeType":82,"value":199,"marks":200,"data":201}," : La mise en réserve de bénéfices peut réduire temporairement la base imposable pour l'impôt sur les dividendes\n- ",[],{},{"nodeType":82,"value":203,"marks":204,"data":206},"Réserve légale",[205],{"type":105},{},{"nodeType":82,"value":208,"marks":209,"data":210}," : Obligation légale pour les sociétés, doit atteindre 10% du capital social\n- ",[],{},{"nodeType":82,"value":212,"marks":213,"data":215},"Réserves réglementées",[214],{"type":105},{},{"nodeType":82,"value":217,"marks":218,"data":219}," : Peuvent être constituées en vertu de dispositions fiscales spécifiques et bénéficier d'avantages fiscaux\n\nLes mouvements entre ces comptes (incorporation de réserves au capital, distributions) ont des conséquences fiscales à anticiper tant pour l'entreprise que pour les associés.",[],{},"compte-10-capital-et-reserves",false,[223],{"metadata":224,"sys":227,"fields":239},{"tags":225,"concepts":226},[],[],{"space":228,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":233,"publishedVersion":235,"revision":62,"contentType":236,"locale":29},{"sys":229},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":234},{"id":21,"type":12,"linkType":22},24,{"sys":237},{"type":12,"linkType":27,"id":238},"category",{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":243,"metaTitle":245,"metaDescription":246,"mainTitle":247,"subtitle":265,"heroImage":266,"ctaButton":288,"ctaLink":289},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[244],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. Accédez à tous les comptes et sous-comptes à jour pour votre comptabilité professionnelle.",{"data":248,"content":249,"nodeType":74},{},[250,258],{"data":251,"content":252,"nodeType":257},{},[253],{"data":254,"marks":255,"value":256,"nodeType":82},{},[],"Plan comptable général","heading-1",{"data":259,"content":260,"nodeType":87},{},[261],{"data":262,"marks":263,"value":264,"nodeType":82},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":267,"sys":270,"fields":277},{"tags":268,"concepts":269},[],[],{"space":271,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":275,"publishedVersion":62,"revision":44,"locale":29},{"sys":272},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":276},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":279},"Facturation",{"url":280,"details":281,"fileName":286,"contentType":287},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":282,"image":283},246703,{"width":284,"height":285},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[291,340,389,438,487,536,585,634,683,732,781,830,879,928,977,1026,1075,1124,1173,1222,1271,1320,1369,1418,1467,1516,1565,1614,1663,1712,1761,1810,1859,1908,1957,2006,2055,2104,2153,2202,2251,2300,2349,2398,2447,2496,2545,2594,2643,2692,2741,2790,2839,2888,2937,2986,3035,3084,3133,3181,3230,3279,3328,3377,3426,3475,3524,3573,3622,3671,3720,3769,3818,3867,3916,3965,4014,4063,4112,4161,4210,4259,4309,4358,4407,4456,4505,4554,4603,4652,4701,4750,4799,4848,4897,4946,4995,5044,5093,5142,5191,5240,5289,5338,5387,5436,5485,5534,5583,5632,5681,5730,5779,5828,5877,5926,5975,6024,6073,6122,6171,6220,6269,6318,6367,6416,6465,6514,6563,6612,6661,6710,6759,6808,6857,6906,6955,7004,7053,7102,7151,7200,7249,7298,7347,7396,7445,7494,7543,7592,7641,7690,7739,7788,7837,7886,7936,7985,8034,8083,8132,8181,8230,8278,8327,8376,8425,8474,8523,8572,8621,8670,8719,8768,8817,8866,8915,8964,9013,9062,9111,9160,9209,9258,9307,9356,9405,9454,9503,9552,9601,9650,9700,9749,9798,9847,9896,9945,9994,10042,10091,10140,10189,10238,10287,10336,10385,10434,10483,10532,10582,10631,10680,10729,10778,10827,10876,10925,10974,11023,11072,11120,11169,11218,11267,11316,11365,11414,11463,11512,11561,11610,11659,11708,11757,11806,11855,11904,11953,12002,12052,12101,12150,12199,12248,12297,12346,12396,12445,12494,12543,12592,12641,12690,12739,12788,12837,12886,12935,12984,13033,13082,13131,13180,13229,13278,13327,13376,13425,13474,13523,13572,13621,13670,13719,13768,13817,13866,13915,13964,14013,14062,14112,14161,14210,14259,14308,14357,14406,14455,14504,14553,14602,14651,14700,14749,14798,14847,14896,14946,14995,15044,15093,15142,15191,15240,15289,15338,15387,15436,15485,15534,15583,15632,15681,15730,15779,15828,15877,15926,15975,16024,16073,16122,16171,16220,16269,16318,16367,16416,16465,16514,16563,16612,16662,16711,16760,16809,16859,16908,16957,17006,17055,17105,17154,17203,17252,17301,17350,17399,17448,17497,17546,17595,17644,17693,17743,17792,17841,17890,17939,17988,18037,18086,18135,18184,18232,18281,18330,18379,18428,18478,18527,18576,18625,18674,18723,18772,18821,18870,18919,18968,19016,19065,19114,19163,19212,19261,19310,19359,19408,19457,19506,19555,19604,19653,19702,19751,19800,19849,19898,19947,19996,20045,20094,20143,20192,20241,20290,20339,20388,20437,20486,20535,20584,20633,20682,20731,20780,20829,20878,20927,20976,21025,21074,21123,21172,21221,21270,21319,21368,21417,21466,21515,21564,21613,21662,21712,21761,21810,21859,21908,21957,22006,22056,22105,22154,22203,22252,22301,22350,22400,22449,22498,22547,22596,22645,22694,22743,22792,22841,22890,22939,22988,23037,23086,23135,23184,23233,23282,23331,23380,23429,23478,23527,23577,23626,23675,23724,23773,23822,23871,23920,23969,24018,24067,24115,24164,24212,24262,24311,24360,24409,24458,24508,24557,24606,24655,24704,24753,24802,24851,24900,24949,24998,25047,25096,25145,25194,25243,25292,25341,25390,25439,25488,25537,25586,25635,25685,25730,25779,25828,25877,25926,25975,26024,26073,26122,26171,26220,26269,26318,26367,26416,26465,26514,26563,26612,26661,26710,26759,26808,26857,26906,26955,27004,27053,27102,27151,27200,27249,27298,27347,27396,27445],{"sys":292,"fields":295},{"id":293,"createdAt":294},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":296,"slug":297,"articleIntro":-1,"category":298},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[299],{"metadata":300,"sys":303,"fields":310},{"tags":301,"concepts":302},[],[],{"space":304,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":306,"publishedVersion":235,"revision":62,"contentType":308,"locale":29},{"sys":305},{"type":12,"linkType":13,"id":14},{"sys":307},{"id":21,"type":12,"linkType":22},{"sys":309},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":311,"metaTitle":245,"metaDescription":246,"mainTitle":312,"subtitle":265,"heroImage":327,"ctaButton":288,"ctaLink":289},[244],{"data":313,"content":314,"nodeType":74},{},[315,321],{"data":316,"content":317,"nodeType":257},{},[318],{"data":319,"marks":320,"value":256,"nodeType":82},{},[],{"data":322,"content":323,"nodeType":87},{},[324],{"data":325,"marks":326,"value":264,"nodeType":82},{},[],{"metadata":328,"sys":331,"fields":336},{"tags":329,"concepts":330},[],[],{"space":332,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":334,"publishedVersion":62,"revision":44,"locale":29},{"sys":333},{"type":12,"linkType":13,"id":14},{"sys":335},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":337},{"url":280,"details":338,"fileName":286,"contentType":287},{"size":282,"image":339},{"width":284,"height":285},{"sys":341,"fields":344},{"id":342,"createdAt":343},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":345,"slug":346,"articleIntro":345,"category":347},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[348],{"metadata":349,"sys":352,"fields":359},{"tags":350,"concepts":351},[],[],{"space":353,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":355,"publishedVersion":235,"revision":62,"contentType":357,"locale":29},{"sys":354},{"type":12,"linkType":13,"id":14},{"sys":356},{"id":21,"type":12,"linkType":22},{"sys":358},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":360,"metaTitle":245,"metaDescription":246,"mainTitle":361,"subtitle":265,"heroImage":376,"ctaButton":288,"ctaLink":289},[244],{"data":362,"content":363,"nodeType":74},{},[364,370],{"data":365,"content":366,"nodeType":257},{},[367],{"data":368,"marks":369,"value":256,"nodeType":82},{},[],{"data":371,"content":372,"nodeType":87},{},[373],{"data":374,"marks":375,"value":264,"nodeType":82},{},[],{"metadata":377,"sys":380,"fields":385},{"tags":378,"concepts":379},[],[],{"space":381,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":383,"publishedVersion":62,"revision":44,"locale":29},{"sys":382},{"type":12,"linkType":13,"id":14},{"sys":384},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":386},{"url":280,"details":387,"fileName":286,"contentType":287},{"size":282,"image":388},{"width":284,"height":285},{"sys":390,"fields":393},{"id":391,"createdAt":392},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":394,"slug":395,"articleIntro":394,"category":396},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[397],{"metadata":398,"sys":401,"fields":408},{"tags":399,"concepts":400},[],[],{"space":402,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":404,"publishedVersion":235,"revision":62,"contentType":406,"locale":29},{"sys":403},{"type":12,"linkType":13,"id":14},{"sys":405},{"id":21,"type":12,"linkType":22},{"sys":407},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":409,"metaTitle":245,"metaDescription":246,"mainTitle":410,"subtitle":265,"heroImage":425,"ctaButton":288,"ctaLink":289},[244],{"data":411,"content":412,"nodeType":74},{},[413,419],{"data":414,"content":415,"nodeType":257},{},[416],{"data":417,"marks":418,"value":256,"nodeType":82},{},[],{"data":420,"content":421,"nodeType":87},{},[422],{"data":423,"marks":424,"value":264,"nodeType":82},{},[],{"metadata":426,"sys":429,"fields":434},{"tags":427,"concepts":428},[],[],{"space":430,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":432,"publishedVersion":62,"revision":44,"locale":29},{"sys":431},{"type":12,"linkType":13,"id":14},{"sys":433},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":435},{"url":280,"details":436,"fileName":286,"contentType":287},{"size":282,"image":437},{"width":284,"height":285},{"sys":439,"fields":442},{"id":440,"createdAt":441},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":443,"slug":444,"articleIntro":443,"category":445},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[446],{"metadata":447,"sys":450,"fields":457},{"tags":448,"concepts":449},[],[],{"space":451,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":453,"publishedVersion":235,"revision":62,"contentType":455,"locale":29},{"sys":452},{"type":12,"linkType":13,"id":14},{"sys":454},{"id":21,"type":12,"linkType":22},{"sys":456},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":458,"metaTitle":245,"metaDescription":246,"mainTitle":459,"subtitle":265,"heroImage":474,"ctaButton":288,"ctaLink":289},[244],{"data":460,"content":461,"nodeType":74},{},[462,468],{"data":463,"content":464,"nodeType":257},{},[465],{"data":466,"marks":467,"value":256,"nodeType":82},{},[],{"data":469,"content":470,"nodeType":87},{},[471],{"data":472,"marks":473,"value":264,"nodeType":82},{},[],{"metadata":475,"sys":478,"fields":483},{"tags":476,"concepts":477},[],[],{"space":479,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":481,"publishedVersion":62,"revision":44,"locale":29},{"sys":480},{"type":12,"linkType":13,"id":14},{"sys":482},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":484},{"url":280,"details":485,"fileName":286,"contentType":287},{"size":282,"image":486},{"width":284,"height":285},{"sys":488,"fields":491},{"id":489,"createdAt":490},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":492,"slug":493,"articleIntro":492,"category":494},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[495],{"metadata":496,"sys":499,"fields":506},{"tags":497,"concepts":498},[],[],{"space":500,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":502,"publishedVersion":235,"revision":62,"contentType":504,"locale":29},{"sys":501},{"type":12,"linkType":13,"id":14},{"sys":503},{"id":21,"type":12,"linkType":22},{"sys":505},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":507,"metaTitle":245,"metaDescription":246,"mainTitle":508,"subtitle":265,"heroImage":523,"ctaButton":288,"ctaLink":289},[244],{"data":509,"content":510,"nodeType":74},{},[511,517],{"data":512,"content":513,"nodeType":257},{},[514],{"data":515,"marks":516,"value":256,"nodeType":82},{},[],{"data":518,"content":519,"nodeType":87},{},[520],{"data":521,"marks":522,"value":264,"nodeType":82},{},[],{"metadata":524,"sys":527,"fields":532},{"tags":525,"concepts":526},[],[],{"space":528,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":530,"publishedVersion":62,"revision":44,"locale":29},{"sys":529},{"type":12,"linkType":13,"id":14},{"sys":531},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":533},{"url":280,"details":534,"fileName":286,"contentType":287},{"size":282,"image":535},{"width":284,"height":285},{"sys":537,"fields":540},{"id":538,"createdAt":539},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":541,"slug":542,"articleIntro":541,"category":543},"6335 - Versements libératoires ouvrant droit à l'exonération de la taxe d'apprentissage","compte-6335-versements-liberatoires-ouvrant-droit-a-l-exoneration-de-la-taxe-d-apprentissage",[544],{"metadata":545,"sys":548,"fields":555},{"tags":546,"concepts":547},[],[],{"space":549,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":551,"publishedVersion":235,"revision":62,"contentType":553,"locale":29},{"sys":550},{"type":12,"linkType":13,"id":14},{"sys":552},{"id":21,"type":12,"linkType":22},{"sys":554},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":556,"metaTitle":245,"metaDescription":246,"mainTitle":557,"subtitle":265,"heroImage":572,"ctaButton":288,"ctaLink":289},[244],{"data":558,"content":559,"nodeType":74},{},[560,566],{"data":561,"content":562,"nodeType":257},{},[563],{"data":564,"marks":565,"value":256,"nodeType":82},{},[],{"data":567,"content":568,"nodeType":87},{},[569],{"data":570,"marks":571,"value":264,"nodeType":82},{},[],{"metadata":573,"sys":576,"fields":581},{"tags":574,"concepts":575},[],[],{"space":577,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":579,"publishedVersion":62,"revision":44,"locale":29},{"sys":578},{"type":12,"linkType":13,"id":14},{"sys":580},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":582},{"url":280,"details":583,"fileName":286,"contentType":287},{"size":282,"image":584},{"width":284,"height":285},{"sys":586,"fields":589},{"id":587,"createdAt":588},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":590,"slug":591,"articleIntro":590,"category":592},"Compte 502 - Actions propres","compte-502-actions-propres",[593],{"metadata":594,"sys":597,"fields":604},{"tags":595,"concepts":596},[],[],{"space":598,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":600,"publishedVersion":235,"revision":62,"contentType":602,"locale":29},{"sys":599},{"type":12,"linkType":13,"id":14},{"sys":601},{"id":21,"type":12,"linkType":22},{"sys":603},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":605,"metaTitle":245,"metaDescription":246,"mainTitle":606,"subtitle":265,"heroImage":621,"ctaButton":288,"ctaLink":289},[244],{"data":607,"content":608,"nodeType":74},{},[609,615],{"data":610,"content":611,"nodeType":257},{},[612],{"data":613,"marks":614,"value":256,"nodeType":82},{},[],{"data":616,"content":617,"nodeType":87},{},[618],{"data":619,"marks":620,"value":264,"nodeType":82},{},[],{"metadata":622,"sys":625,"fields":630},{"tags":623,"concepts":624},[],[],{"space":626,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":628,"publishedVersion":62,"revision":44,"locale":29},{"sys":627},{"type":12,"linkType":13,"id":14},{"sys":629},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":631},{"url":280,"details":632,"fileName":286,"contentType":287},{"size":282,"image":633},{"width":284,"height":285},{"sys":635,"fields":638},{"id":636,"createdAt":637},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":639,"slug":640,"articleIntro":639,"category":641},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[642],{"metadata":643,"sys":646,"fields":653},{"tags":644,"concepts":645},[],[],{"space":647,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":649,"publishedVersion":235,"revision":62,"contentType":651,"locale":29},{"sys":648},{"type":12,"linkType":13,"id":14},{"sys":650},{"id":21,"type":12,"linkType":22},{"sys":652},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":654,"metaTitle":245,"metaDescription":246,"mainTitle":655,"subtitle":265,"heroImage":670,"ctaButton":288,"ctaLink":289},[244],{"data":656,"content":657,"nodeType":74},{},[658,664],{"data":659,"content":660,"nodeType":257},{},[661],{"data":662,"marks":663,"value":256,"nodeType":82},{},[],{"data":665,"content":666,"nodeType":87},{},[667],{"data":668,"marks":669,"value":264,"nodeType":82},{},[],{"metadata":671,"sys":674,"fields":679},{"tags":672,"concepts":673},[],[],{"space":675,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":677,"publishedVersion":62,"revision":44,"locale":29},{"sys":676},{"type":12,"linkType":13,"id":14},{"sys":678},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":680},{"url":280,"details":681,"fileName":286,"contentType":287},{"size":282,"image":682},{"width":284,"height":285},{"sys":684,"fields":687},{"id":685,"createdAt":686},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":688,"slug":689,"articleIntro":688,"category":690},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[691],{"metadata":692,"sys":695,"fields":702},{"tags":693,"concepts":694},[],[],{"space":696,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":698,"publishedVersion":235,"revision":62,"contentType":700,"locale":29},{"sys":697},{"type":12,"linkType":13,"id":14},{"sys":699},{"id":21,"type":12,"linkType":22},{"sys":701},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":703,"metaTitle":245,"metaDescription":246,"mainTitle":704,"subtitle":265,"heroImage":719,"ctaButton":288,"ctaLink":289},[244],{"data":705,"content":706,"nodeType":74},{},[707,713],{"data":708,"content":709,"nodeType":257},{},[710],{"data":711,"marks":712,"value":256,"nodeType":82},{},[],{"data":714,"content":715,"nodeType":87},{},[716],{"data":717,"marks":718,"value":264,"nodeType":82},{},[],{"metadata":720,"sys":723,"fields":728},{"tags":721,"concepts":722},[],[],{"space":724,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":726,"publishedVersion":62,"revision":44,"locale":29},{"sys":725},{"type":12,"linkType":13,"id":14},{"sys":727},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":729},{"url":280,"details":730,"fileName":286,"contentType":287},{"size":282,"image":731},{"width":284,"height":285},{"sys":733,"fields":736},{"id":734,"createdAt":735},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":737,"slug":738,"articleIntro":-1,"category":739},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[740],{"metadata":741,"sys":744,"fields":751},{"tags":742,"concepts":743},[],[],{"space":745,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":747,"publishedVersion":235,"revision":62,"contentType":749,"locale":29},{"sys":746},{"type":12,"linkType":13,"id":14},{"sys":748},{"id":21,"type":12,"linkType":22},{"sys":750},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":752,"metaTitle":245,"metaDescription":246,"mainTitle":753,"subtitle":265,"heroImage":768,"ctaButton":288,"ctaLink":289},[244],{"data":754,"content":755,"nodeType":74},{},[756,762],{"data":757,"content":758,"nodeType":257},{},[759],{"data":760,"marks":761,"value":256,"nodeType":82},{},[],{"data":763,"content":764,"nodeType":87},{},[765],{"data":766,"marks":767,"value":264,"nodeType":82},{},[],{"metadata":769,"sys":772,"fields":777},{"tags":770,"concepts":771},[],[],{"space":773,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":775,"publishedVersion":62,"revision":44,"locale":29},{"sys":774},{"type":12,"linkType":13,"id":14},{"sys":776},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":778},{"url":280,"details":779,"fileName":286,"contentType":287},{"size":282,"image":780},{"width":284,"height":285},{"sys":782,"fields":785},{"id":783,"createdAt":784},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":786,"slug":787,"articleIntro":-1,"category":788},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[789],{"metadata":790,"sys":793,"fields":800},{"tags":791,"concepts":792},[],[],{"space":794,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":796,"publishedVersion":235,"revision":62,"contentType":798,"locale":29},{"sys":795},{"type":12,"linkType":13,"id":14},{"sys":797},{"id":21,"type":12,"linkType":22},{"sys":799},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":801,"metaTitle":245,"metaDescription":246,"mainTitle":802,"subtitle":265,"heroImage":817,"ctaButton":288,"ctaLink":289},[244],{"data":803,"content":804,"nodeType":74},{},[805,811],{"data":806,"content":807,"nodeType":257},{},[808],{"data":809,"marks":810,"value":256,"nodeType":82},{},[],{"data":812,"content":813,"nodeType":87},{},[814],{"data":815,"marks":816,"value":264,"nodeType":82},{},[],{"metadata":818,"sys":821,"fields":826},{"tags":819,"concepts":820},[],[],{"space":822,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":824,"publishedVersion":62,"revision":44,"locale":29},{"sys":823},{"type":12,"linkType":13,"id":14},{"sys":825},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":827},{"url":280,"details":828,"fileName":286,"contentType":287},{"size":282,"image":829},{"width":284,"height":285},{"sys":831,"fields":834},{"id":832,"createdAt":833},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":835,"slug":836,"articleIntro":-1,"category":837},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[838],{"metadata":839,"sys":842,"fields":849},{"tags":840,"concepts":841},[],[],{"space":843,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":845,"publishedVersion":235,"revision":62,"contentType":847,"locale":29},{"sys":844},{"type":12,"linkType":13,"id":14},{"sys":846},{"id":21,"type":12,"linkType":22},{"sys":848},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":850,"metaTitle":245,"metaDescription":246,"mainTitle":851,"subtitle":265,"heroImage":866,"ctaButton":288,"ctaLink":289},[244],{"data":852,"content":853,"nodeType":74},{},[854,860],{"data":855,"content":856,"nodeType":257},{},[857],{"data":858,"marks":859,"value":256,"nodeType":82},{},[],{"data":861,"content":862,"nodeType":87},{},[863],{"data":864,"marks":865,"value":264,"nodeType":82},{},[],{"metadata":867,"sys":870,"fields":875},{"tags":868,"concepts":869},[],[],{"space":871,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":873,"publishedVersion":62,"revision":44,"locale":29},{"sys":872},{"type":12,"linkType":13,"id":14},{"sys":874},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":876},{"url":280,"details":877,"fileName":286,"contentType":287},{"size":282,"image":878},{"width":284,"height":285},{"sys":880,"fields":883},{"id":881,"createdAt":882},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":884,"slug":885,"articleIntro":884,"category":886},"1688 - Intérêts courus","compte-1688-interets-courus",[887],{"metadata":888,"sys":891,"fields":898},{"tags":889,"concepts":890},[],[],{"space":892,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":894,"publishedVersion":235,"revision":62,"contentType":896,"locale":29},{"sys":893},{"type":12,"linkType":13,"id":14},{"sys":895},{"id":21,"type":12,"linkType":22},{"sys":897},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":899,"metaTitle":245,"metaDescription":246,"mainTitle":900,"subtitle":265,"heroImage":915,"ctaButton":288,"ctaLink":289},[244],{"data":901,"content":902,"nodeType":74},{},[903,909],{"data":904,"content":905,"nodeType":257},{},[906],{"data":907,"marks":908,"value":256,"nodeType":82},{},[],{"data":910,"content":911,"nodeType":87},{},[912],{"data":913,"marks":914,"value":264,"nodeType":82},{},[],{"metadata":916,"sys":919,"fields":924},{"tags":917,"concepts":918},[],[],{"space":920,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":922,"publishedVersion":62,"revision":44,"locale":29},{"sys":921},{"type":12,"linkType":13,"id":14},{"sys":923},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":925},{"url":280,"details":926,"fileName":286,"contentType":287},{"size":282,"image":927},{"width":284,"height":285},{"sys":929,"fields":932},{"id":930,"createdAt":931},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":933,"slug":934,"articleIntro":-1,"category":935},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[936],{"metadata":937,"sys":940,"fields":947},{"tags":938,"concepts":939},[],[],{"space":941,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":943,"publishedVersion":235,"revision":62,"contentType":945,"locale":29},{"sys":942},{"type":12,"linkType":13,"id":14},{"sys":944},{"id":21,"type":12,"linkType":22},{"sys":946},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":948,"metaTitle":245,"metaDescription":246,"mainTitle":949,"subtitle":265,"heroImage":964,"ctaButton":288,"ctaLink":289},[244],{"data":950,"content":951,"nodeType":74},{},[952,958],{"data":953,"content":954,"nodeType":257},{},[955],{"data":956,"marks":957,"value":256,"nodeType":82},{},[],{"data":959,"content":960,"nodeType":87},{},[961],{"data":962,"marks":963,"value":264,"nodeType":82},{},[],{"metadata":965,"sys":968,"fields":973},{"tags":966,"concepts":967},[],[],{"space":969,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":971,"publishedVersion":62,"revision":44,"locale":29},{"sys":970},{"type":12,"linkType":13,"id":14},{"sys":972},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":974},{"url":280,"details":975,"fileName":286,"contentType":287},{"size":282,"image":976},{"width":284,"height":285},{"sys":978,"fields":981},{"id":979,"createdAt":980},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":982,"slug":983,"articleIntro":982,"category":984},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[985],{"metadata":986,"sys":989,"fields":996},{"tags":987,"concepts":988},[],[],{"space":990,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":992,"publishedVersion":235,"revision":62,"contentType":994,"locale":29},{"sys":991},{"type":12,"linkType":13,"id":14},{"sys":993},{"id":21,"type":12,"linkType":22},{"sys":995},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":997,"metaTitle":245,"metaDescription":246,"mainTitle":998,"subtitle":265,"heroImage":1013,"ctaButton":288,"ctaLink":289},[244],{"data":999,"content":1000,"nodeType":74},{},[1001,1007],{"data":1002,"content":1003,"nodeType":257},{},[1004],{"data":1005,"marks":1006,"value":256,"nodeType":82},{},[],{"data":1008,"content":1009,"nodeType":87},{},[1010],{"data":1011,"marks":1012,"value":264,"nodeType":82},{},[],{"metadata":1014,"sys":1017,"fields":1022},{"tags":1015,"concepts":1016},[],[],{"space":1018,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":1020,"publishedVersion":62,"revision":44,"locale":29},{"sys":1019},{"type":12,"linkType":13,"id":14},{"sys":1021},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":1023},{"url":280,"details":1024,"fileName":286,"contentType":287},{"size":282,"image":1025},{"width":284,"height":285},{"sys":1027,"fields":1030},{"id":1028,"createdAt":1029},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":1031,"slug":1032,"articleIntro":1031,"category":1033},"1681 - Autres emprunts","compte-1681-autres-emprunts",[1034],{"metadata":1035,"sys":1038,"fields":1045},{"tags":1036,"concepts":1037},[],[],{"space":1039,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":1041,"publishedVersion":235,"revision":62,"contentType":1043,"locale":29},{"sys":1040},{"type":12,"linkType":13,"id":14},{"sys":1042},{"id":21,"type":12,"linkType":22},{"sys":1044},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":1046,"metaTitle":245,"metaDescription":246,"mainTitle":1047,"subtitle":265,"heroImage":1062,"ctaButton":288,"ctaLink":289},[244],{"data":1048,"content":1049,"nodeType":74},{},[1050,1056],{"data":1051,"content":1052,"nodeType":257},{},[1053],{"data":1054,"marks":1055,"value":256,"nodeType":82},{},[],{"data":1057,"content":1058,"nodeType":87},{},[1059],{"data":1060,"marks":1061,"value":264,"nodeType":82},{},[],{"metadata":1063,"sys":1066,"fields":1071},{"tags":1064,"concepts":1065},[],[],{"space":1067,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":1069,"publishedVersion":62,"revision":44,"locale":29},{"sys":1068},{"type":12,"linkType":13,"id":14},{"sys":1070},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":1072},{"url":280,"details":1073,"fileName":286,"contentType":287},{"size":282,"image":1074},{"width":284,"height":285},{"sys":1076,"fields":1079},{"id":1077,"createdAt":1078},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":1080,"slug":1081,"articleIntro":1080,"category":1082},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[1083],{"metadata":1084,"sys":1087,"fields":1094},{"tags":1085,"concepts":1086},[],[],{"space":1088,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":1090,"publishedVersion":235,"revision":62,"contentType":1092,"locale":29},{"sys":1089},{"type":12,"linkType":13,"id":14},{"sys":1091},{"id":21,"type":12,"linkType":22},{"sys":1093},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":1095,"metaTitle":245,"metaDescription":246,"mainTitle":1096,"subtitle":265,"heroImage":1111,"ctaButton":288,"ctaLink":289},[244],{"data":1097,"content":1098,"nodeType":74},{},[1099,1105],{"data":1100,"content":1101,"nodeType":257},{},[1102],{"data":1103,"marks":1104,"value":256,"nodeType":82},{},[],{"data":1106,"content":1107,"nodeType":87},{},[1108],{"data":1109,"marks":1110,"value":264,"nodeType":82},{},[],{"metadata":1112,"sys":1115,"fields":1120},{"tags":1113,"concepts":1114},[],[],{"space":1116,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":1118,"publishedVersion":62,"revision":44,"locale":29},{"sys":1117},{"type":12,"linkType":13,"id":14},{"sys":1119},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":1121},{"url":280,"details":1122,"fileName":286,"contentType":287},{"size":282,"image":1123},{"width":284,"height":285},{"sys":1125,"fields":1128},{"id":1126,"createdAt":1127},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":1129,"slug":1130,"articleIntro":1129,"category":1131},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[1132],{"metadata":1133,"sys":1136,"fields":1143},{"tags":1134,"concepts":1135},[],[],{"space":1137,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":1139,"publishedVersion":235,"revision":62,"contentType":1141,"locale":29},{"sys":1138},{"type":12,"linkType":13,"id":14},{"sys":1140},{"id":21,"type":12,"linkType":22},{"sys":1142},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":1144,"metaTitle":245,"metaDescription":246,"mainTitle":1145,"subtitle":265,"heroImage":1160,"ctaButton":288,"ctaLink":289},[244],{"data":1146,"content":1147,"nodeType":74},{},[1148,1154],{"data":1149,"content":1150,"nodeType":257},{},[1151],{"data":1152,"marks":1153,"value":256,"nodeType":82},{},[],{"data":1155,"content":1156,"nodeType":87},{},[1157],{"data":1158,"marks":1159,"value":264,"nodeType":82},{},[],{"metadata":1161,"sys":1164,"fields":1169},{"tags":1162,"concepts":1163},[],[],{"space":1165,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":1167,"publishedVersion":62,"revision":44,"locale":29},{"sys":1166},{"type":12,"linkType":13,"id":14},{"sys":1168},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":1170},{"url":280,"details":1171,"fileName":286,"contentType":287},{"size":282,"image":1172},{"width":284,"height":285},{"sys":1174,"fields":1177},{"id":1175,"createdAt":1176},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":1178,"slug":1179,"articleIntro":-1,"category":1180},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[1181],{"metadata":1182,"sys":1185,"fields":1192},{"tags":1183,"concepts":1184},[],[],{"space":1186,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":1188,"publishedVersion":235,"revision":62,"contentType":1190,"locale":29},{"sys":1187},{"type":12,"linkType":13,"id":14},{"sys":1189},{"id":21,"type":12,"linkType":22},{"sys":1191},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":1193,"metaTitle":245,"metaDescription":246,"mainTitle":1194,"subtitle":265,"heroImage":1209,"ctaButton":288,"ctaLink":289},[244],{"data":1195,"content":1196,"nodeType":74},{},[1197,1203],{"data":1198,"content":1199,"nodeType":257},{},[1200],{"data":1201,"marks":1202,"value":256,"nodeType":82},{},[],{"data":1204,"content":1205,"nodeType":87},{},[1206],{"data":1207,"marks":1208,"value":264,"nodeType":82},{},[],{"metadata":1210,"sys":1213,"fields":1218},{"tags":1211,"concepts":1212},[],[],{"space":1214,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":1216,"publishedVersion":62,"revision":44,"locale":29},{"sys":1215},{"type":12,"linkType":13,"id":14},{"sys":1217},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":1219},{"url":280,"details":1220,"fileName":286,"contentType":287},{"size":282,"image":1221},{"width":284,"height":285},{"sys":1223,"fields":1226},{"id":1224,"createdAt":1225},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":1227,"slug":1228,"articleIntro":-1,"category":1229},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[1230],{"metadata":1231,"sys":1234,"fields":1241},{"tags":1232,"concepts":1233},[],[],{"space":1235,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":1237,"publishedVersion":235,"revision":62,"contentType":1239,"locale":29},{"sys":1236},{"type":12,"linkType":13,"id":14},{"sys":1238},{"id":21,"type":12,"linkType":22},{"sys":1240},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":1242,"metaTitle":245,"metaDescription":246,"mainTitle":1243,"subtitle":265,"heroImage":1258,"ctaButton":288,"ctaLink":289},[244],{"data":1244,"content":1245,"nodeType":74},{},[1246,1252],{"data":1247,"content":1248,"nodeType":257},{},[1249],{"data":1250,"marks":1251,"value":256,"nodeType":82},{},[],{"data":1253,"content":1254,"nodeType":87},{},[1255],{"data":1256,"marks":1257,"value":264,"nodeType":82},{},[],{"metadata":1259,"sys":1262,"fields":1267},{"tags":1260,"concepts":1261},[],[],{"space":1263,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":1265,"publishedVersion":62,"revision":44,"locale":29},{"sys":1264},{"type":12,"linkType":13,"id":14},{"sys":1266},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":1268},{"url":280,"details":1269,"fileName":286,"contentType":287},{"size":282,"image":1270},{"width":284,"height":285},{"sys":1272,"fields":1275},{"id":1273,"createdAt":1274},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":1276,"slug":1277,"articleIntro":1276,"category":1278},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[1279],{"metadata":1280,"sys":1283,"fields":1290},{"tags":1281,"concepts":1282},[],[],{"space":1284,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":1286,"publishedVersion":235,"revision":62,"contentType":1288,"locale":29},{"sys":1285},{"type":12,"linkType":13,"id":14},{"sys":1287},{"id":21,"type":12,"linkType":22},{"sys":1289},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":1291,"metaTitle":245,"metaDescription":246,"mainTitle":1292,"subtitle":265,"heroImage":1307,"ctaButton":288,"ctaLink":289},[244],{"data":1293,"content":1294,"nodeType":74},{},[1295,1301],{"data":1296,"content":1297,"nodeType":257},{},[1298],{"data":1299,"marks":1300,"value":256,"nodeType":82},{},[],{"data":1302,"content":1303,"nodeType":87},{},[1304],{"data":1305,"marks":1306,"value":264,"nodeType":82},{},[],{"metadata":1308,"sys":1311,"fields":1316},{"tags":1309,"concepts":1310},[],[],{"space":1312,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":1314,"publishedVersion":62,"revision":44,"locale":29},{"sys":1313},{"type":12,"linkType":13,"id":14},{"sys":1315},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":1317},{"url":280,"details":1318,"fileName":286,"contentType":287},{"size":282,"image":1319},{"width":284,"height":285},{"sys":1321,"fields":1324},{"id":1322,"createdAt":1323},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":1325,"slug":1326,"articleIntro":1325,"category":1327},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[1328],{"metadata":1329,"sys":1332,"fields":1339},{"tags":1330,"concepts":1331},[],[],{"space":1333,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":1335,"publishedVersion":235,"revision":62,"contentType":1337,"locale":29},{"sys":1334},{"type":12,"linkType":13,"id":14},{"sys":1336},{"id":21,"type":12,"linkType":22},{"sys":1338},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":1340,"metaTitle":245,"metaDescription":246,"mainTitle":1341,"subtitle":265,"heroImage":1356,"ctaButton":288,"ctaLink":289},[244],{"data":1342,"content":1343,"nodeType":74},{},[1344,1350],{"data":1345,"content":1346,"nodeType":257},{},[1347],{"data":1348,"marks":1349,"value":256,"nodeType":82},{},[],{"data":1351,"content":1352,"nodeType":87},{},[1353],{"data":1354,"marks":1355,"value":264,"nodeType":82},{},[],{"metadata":1357,"sys":1360,"fields":1365},{"tags":1358,"concepts":1359},[],[],{"space":1361,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":1363,"publishedVersion":62,"revision":44,"locale":29},{"sys":1362},{"type":12,"linkType":13,"id":14},{"sys":1364},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":1366},{"url":280,"details":1367,"fileName":286,"contentType":287},{"size":282,"image":1368},{"width":284,"height":285},{"sys":1370,"fields":1373},{"id":1371,"createdAt":1372},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":1374,"slug":1375,"articleIntro":-1,"category":1376},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[1377],{"metadata":1378,"sys":1381,"fields":1388},{"tags":1379,"concepts":1380},[],[],{"space":1382,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":1384,"publishedVersion":235,"revision":62,"contentType":1386,"locale":29},{"sys":1383},{"type":12,"linkType":13,"id":14},{"sys":1385},{"id":21,"type":12,"linkType":22},{"sys":1387},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":1389,"metaTitle":245,"metaDescription":246,"mainTitle":1390,"subtitle":265,"heroImage":1405,"ctaButton":288,"ctaLink":289},[244],{"data":1391,"content":1392,"nodeType":74},{},[1393,1399],{"data":1394,"content":1395,"nodeType":257},{},[1396],{"data":1397,"marks":1398,"value":256,"nodeType":82},{},[],{"data":1400,"content":1401,"nodeType":87},{},[1402],{"data":1403,"marks":1404,"value":264,"nodeType":82},{},[],{"metadata":1406,"sys":1409,"fields":1414},{"tags":1407,"concepts":1408},[],[],{"space":1410,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":1412,"publishedVersion":62,"revision":44,"locale":29},{"sys":1411},{"type":12,"linkType":13,"id":14},{"sys":1413},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":1415},{"url":280,"details":1416,"fileName":286,"contentType":287},{"size":282,"image":1417},{"width":284,"height":285},{"sys":1419,"fields":1422},{"id":1420,"createdAt":1421},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":1423,"slug":1424,"articleIntro":1423,"category":1425},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[1426],{"metadata":1427,"sys":1430,"fields":1437},{"tags":1428,"concepts":1429},[],[],{"space":1431,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":1433,"publishedVersion":235,"revision":62,"contentType":1435,"locale":29},{"sys":1432},{"type":12,"linkType":13,"id":14},{"sys":1434},{"id":21,"type":12,"linkType":22},{"sys":1436},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":1438,"metaTitle":245,"metaDescription":246,"mainTitle":1439,"subtitle":265,"heroImage":1454,"ctaButton":288,"ctaLink":289},[244],{"data":1440,"content":1441,"nodeType":74},{},[1442,1448],{"data":1443,"content":1444,"nodeType":257},{},[1445],{"data":1446,"marks":1447,"value":256,"nodeType":82},{},[],{"data":1449,"content":1450,"nodeType":87},{},[1451],{"data":1452,"marks":1453,"value":264,"nodeType":82},{},[],{"metadata":1455,"sys":1458,"fields":1463},{"tags":1456,"concepts":1457},[],[],{"space":1459,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":1461,"publishedVersion":62,"revision":44,"locale":29},{"sys":1460},{"type":12,"linkType":13,"id":14},{"sys":1462},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":1464},{"url":280,"details":1465,"fileName":286,"contentType":287},{"size":282,"image":1466},{"width":284,"height":285},{"sys":1468,"fields":1471},{"id":1469,"createdAt":1470},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":1472,"slug":1473,"articleIntro":1472,"category":1474},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[1475],{"metadata":1476,"sys":1479,"fields":1486},{"tags":1477,"concepts":1478},[],[],{"space":1480,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":1482,"publishedVersion":235,"revision":62,"contentType":1484,"locale":29},{"sys":1481},{"type":12,"linkType":13,"id":14},{"sys":1483},{"id":21,"type":12,"linkType":22},{"sys":1485},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":1487,"metaTitle":245,"metaDescription":246,"mainTitle":1488,"subtitle":265,"heroImage":1503,"ctaButton":288,"ctaLink":289},[244],{"data":1489,"content":1490,"nodeType":74},{},[1491,1497],{"data":1492,"content":1493,"nodeType":257},{},[1494],{"data":1495,"marks":1496,"value":256,"nodeType":82},{},[],{"data":1498,"content":1499,"nodeType":87},{},[1500],{"data":1501,"marks":1502,"value":264,"nodeType":82},{},[],{"metadata":1504,"sys":1507,"fields":1512},{"tags":1505,"concepts":1506},[],[],{"space":1508,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":1510,"publishedVersion":62,"revision":44,"locale":29},{"sys":1509},{"type":12,"linkType":13,"id":14},{"sys":1511},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":1513},{"url":280,"details":1514,"fileName":286,"contentType":287},{"size":282,"image":1515},{"width":284,"height":285},{"sys":1517,"fields":1520},{"id":1518,"createdAt":1519},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":1521,"slug":1522,"articleIntro":-1,"category":1523},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[1524],{"metadata":1525,"sys":1528,"fields":1535},{"tags":1526,"concepts":1527},[],[],{"space":1529,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":1531,"publishedVersion":235,"revision":62,"contentType":1533,"locale":29},{"sys":1530},{"type":12,"linkType":13,"id":14},{"sys":1532},{"id":21,"type":12,"linkType":22},{"sys":1534},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":1536,"metaTitle":245,"metaDescription":246,"mainTitle":1537,"subtitle":265,"heroImage":1552,"ctaButton":288,"ctaLink":289},[244],{"data":1538,"content":1539,"nodeType":74},{},[1540,1546],{"data":1541,"content":1542,"nodeType":257},{},[1543],{"data":1544,"marks":1545,"value":256,"nodeType":82},{},[],{"data":1547,"content":1548,"nodeType":87},{},[1549],{"data":1550,"marks":1551,"value":264,"nodeType":82},{},[],{"metadata":1553,"sys":1556,"fields":1561},{"tags":1554,"concepts":1555},[],[],{"space":1557,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":1559,"publishedVersion":62,"revision":44,"locale":29},{"sys":1558},{"type":12,"linkType":13,"id":14},{"sys":1560},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":1562},{"url":280,"details":1563,"fileName":286,"contentType":287},{"size":282,"image":1564},{"width":284,"height":285},{"sys":1566,"fields":1569},{"id":1567,"createdAt":1568},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":1570,"slug":1571,"articleIntro":1570,"category":1572},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[1573],{"metadata":1574,"sys":1577,"fields":1584},{"tags":1575,"concepts":1576},[],[],{"space":1578,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":1580,"publishedVersion":235,"revision":62,"contentType":1582,"locale":29},{"sys":1579},{"type":12,"linkType":13,"id":14},{"sys":1581},{"id":21,"type":12,"linkType":22},{"sys":1583},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":1585,"metaTitle":245,"metaDescription":246,"mainTitle":1586,"subtitle":265,"heroImage":1601,"ctaButton":288,"ctaLink":289},[244],{"data":1587,"content":1588,"nodeType":74},{},[1589,1595],{"data":1590,"content":1591,"nodeType":257},{},[1592],{"data":1593,"marks":1594,"value":256,"nodeType":82},{},[],{"data":1596,"content":1597,"nodeType":87},{},[1598],{"data":1599,"marks":1600,"value":264,"nodeType":82},{},[],{"metadata":1602,"sys":1605,"fields":1610},{"tags":1603,"concepts":1604},[],[],{"space":1606,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":1608,"publishedVersion":62,"revision":44,"locale":29},{"sys":1607},{"type":12,"linkType":13,"id":14},{"sys":1609},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":1611},{"url":280,"details":1612,"fileName":286,"contentType":287},{"size":282,"image":1613},{"width":284,"height":285},{"sys":1615,"fields":1618},{"id":1616,"createdAt":1617},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":1619,"slug":1620,"articleIntro":-1,"category":1621},"Compte 462 : suivi des créances sur cession d’immobilisations, fonctionnement, exemples, impacts fiscaux et distinction avec les créances commerciales.","compte-462-creances-sur-cession-dimmobilisation",[1622],{"metadata":1623,"sys":1626,"fields":1633},{"tags":1624,"concepts":1625},[],[],{"space":1627,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":1629,"publishedVersion":235,"revision":62,"contentType":1631,"locale":29},{"sys":1628},{"type":12,"linkType":13,"id":14},{"sys":1630},{"id":21,"type":12,"linkType":22},{"sys":1632},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":1634,"metaTitle":245,"metaDescription":246,"mainTitle":1635,"subtitle":265,"heroImage":1650,"ctaButton":288,"ctaLink":289},[244],{"data":1636,"content":1637,"nodeType":74},{},[1638,1644],{"data":1639,"content":1640,"nodeType":257},{},[1641],{"data":1642,"marks":1643,"value":256,"nodeType":82},{},[],{"data":1645,"content":1646,"nodeType":87},{},[1647],{"data":1648,"marks":1649,"value":264,"nodeType":82},{},[],{"metadata":1651,"sys":1654,"fields":1659},{"tags":1652,"concepts":1653},[],[],{"space":1655,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":1657,"publishedVersion":62,"revision":44,"locale":29},{"sys":1656},{"type":12,"linkType":13,"id":14},{"sys":1658},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":1660},{"url":280,"details":1661,"fileName":286,"contentType":287},{"size":282,"image":1662},{"width":284,"height":285},{"sys":1664,"fields":1667},{"id":1665,"createdAt":1666},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":1668,"slug":1669,"articleIntro":-1,"category":1670},"Compte 512 - Banques","compte-512-banques",[1671],{"metadata":1672,"sys":1675,"fields":1682},{"tags":1673,"concepts":1674},[],[],{"space":1676,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":1678,"publishedVersion":235,"revision":62,"contentType":1680,"locale":29},{"sys":1677},{"type":12,"linkType":13,"id":14},{"sys":1679},{"id":21,"type":12,"linkType":22},{"sys":1681},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":1683,"metaTitle":245,"metaDescription":246,"mainTitle":1684,"subtitle":265,"heroImage":1699,"ctaButton":288,"ctaLink":289},[244],{"data":1685,"content":1686,"nodeType":74},{},[1687,1693],{"data":1688,"content":1689,"nodeType":257},{},[1690],{"data":1691,"marks":1692,"value":256,"nodeType":82},{},[],{"data":1694,"content":1695,"nodeType":87},{},[1696],{"data":1697,"marks":1698,"value":264,"nodeType":82},{},[],{"metadata":1700,"sys":1703,"fields":1708},{"tags":1701,"concepts":1702},[],[],{"space":1704,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":1706,"publishedVersion":62,"revision":44,"locale":29},{"sys":1705},{"type":12,"linkType":13,"id":14},{"sys":1707},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":1709},{"url":280,"details":1710,"fileName":286,"contentType":287},{"size":282,"image":1711},{"width":284,"height":285},{"sys":1713,"fields":1716},{"id":1714,"createdAt":1715},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":1717,"slug":1718,"articleIntro":1717,"category":1719},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[1720],{"metadata":1721,"sys":1724,"fields":1731},{"tags":1722,"concepts":1723},[],[],{"space":1725,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":1727,"publishedVersion":235,"revision":62,"contentType":1729,"locale":29},{"sys":1726},{"type":12,"linkType":13,"id":14},{"sys":1728},{"id":21,"type":12,"linkType":22},{"sys":1730},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":1732,"metaTitle":245,"metaDescription":246,"mainTitle":1733,"subtitle":265,"heroImage":1748,"ctaButton":288,"ctaLink":289},[244],{"data":1734,"content":1735,"nodeType":74},{},[1736,1742],{"data":1737,"content":1738,"nodeType":257},{},[1739],{"data":1740,"marks":1741,"value":256,"nodeType":82},{},[],{"data":1743,"content":1744,"nodeType":87},{},[1745],{"data":1746,"marks":1747,"value":264,"nodeType":82},{},[],{"metadata":1749,"sys":1752,"fields":1757},{"tags":1750,"concepts":1751},[],[],{"space":1753,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":1755,"publishedVersion":62,"revision":44,"locale":29},{"sys":1754},{"type":12,"linkType":13,"id":14},{"sys":1756},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":1758},{"url":280,"details":1759,"fileName":286,"contentType":287},{"size":282,"image":1760},{"width":284,"height":285},{"sys":1762,"fields":1765},{"id":1763,"createdAt":1764},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":1766,"slug":1767,"articleIntro":1766,"category":1768},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[1769],{"metadata":1770,"sys":1773,"fields":1780},{"tags":1771,"concepts":1772},[],[],{"space":1774,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":1776,"publishedVersion":235,"revision":62,"contentType":1778,"locale":29},{"sys":1775},{"type":12,"linkType":13,"id":14},{"sys":1777},{"id":21,"type":12,"linkType":22},{"sys":1779},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":1781,"metaTitle":245,"metaDescription":246,"mainTitle":1782,"subtitle":265,"heroImage":1797,"ctaButton":288,"ctaLink":289},[244],{"data":1783,"content":1784,"nodeType":74},{},[1785,1791],{"data":1786,"content":1787,"nodeType":257},{},[1788],{"data":1789,"marks":1790,"value":256,"nodeType":82},{},[],{"data":1792,"content":1793,"nodeType":87},{},[1794],{"data":1795,"marks":1796,"value":264,"nodeType":82},{},[],{"metadata":1798,"sys":1801,"fields":1806},{"tags":1799,"concepts":1800},[],[],{"space":1802,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":1804,"publishedVersion":62,"revision":44,"locale":29},{"sys":1803},{"type":12,"linkType":13,"id":14},{"sys":1805},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":1807},{"url":280,"details":1808,"fileName":286,"contentType":287},{"size":282,"image":1809},{"width":284,"height":285},{"sys":1811,"fields":1814},{"id":1812,"createdAt":1813},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":1815,"slug":1816,"articleIntro":1815,"category":1817},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[1818],{"metadata":1819,"sys":1822,"fields":1829},{"tags":1820,"concepts":1821},[],[],{"space":1823,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":1825,"publishedVersion":235,"revision":62,"contentType":1827,"locale":29},{"sys":1824},{"type":12,"linkType":13,"id":14},{"sys":1826},{"id":21,"type":12,"linkType":22},{"sys":1828},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":1830,"metaTitle":245,"metaDescription":246,"mainTitle":1831,"subtitle":265,"heroImage":1846,"ctaButton":288,"ctaLink":289},[244],{"data":1832,"content":1833,"nodeType":74},{},[1834,1840],{"data":1835,"content":1836,"nodeType":257},{},[1837],{"data":1838,"marks":1839,"value":256,"nodeType":82},{},[],{"data":1841,"content":1842,"nodeType":87},{},[1843],{"data":1844,"marks":1845,"value":264,"nodeType":82},{},[],{"metadata":1847,"sys":1850,"fields":1855},{"tags":1848,"concepts":1849},[],[],{"space":1851,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":1853,"publishedVersion":62,"revision":44,"locale":29},{"sys":1852},{"type":12,"linkType":13,"id":14},{"sys":1854},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":1856},{"url":280,"details":1857,"fileName":286,"contentType":287},{"size":282,"image":1858},{"width":284,"height":285},{"sys":1860,"fields":1863},{"id":1861,"createdAt":1862},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":1864,"slug":1865,"articleIntro":1864,"category":1866},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[1867],{"metadata":1868,"sys":1871,"fields":1878},{"tags":1869,"concepts":1870},[],[],{"space":1872,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":1874,"publishedVersion":235,"revision":62,"contentType":1876,"locale":29},{"sys":1873},{"type":12,"linkType":13,"id":14},{"sys":1875},{"id":21,"type":12,"linkType":22},{"sys":1877},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":1879,"metaTitle":245,"metaDescription":246,"mainTitle":1880,"subtitle":265,"heroImage":1895,"ctaButton":288,"ctaLink":289},[244],{"data":1881,"content":1882,"nodeType":74},{},[1883,1889],{"data":1884,"content":1885,"nodeType":257},{},[1886],{"data":1887,"marks":1888,"value":256,"nodeType":82},{},[],{"data":1890,"content":1891,"nodeType":87},{},[1892],{"data":1893,"marks":1894,"value":264,"nodeType":82},{},[],{"metadata":1896,"sys":1899,"fields":1904},{"tags":1897,"concepts":1898},[],[],{"space":1900,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":1902,"publishedVersion":62,"revision":44,"locale":29},{"sys":1901},{"type":12,"linkType":13,"id":14},{"sys":1903},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":1905},{"url":280,"details":1906,"fileName":286,"contentType":287},{"size":282,"image":1907},{"width":284,"height":285},{"sys":1909,"fields":1912},{"id":1910,"createdAt":1911},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":1913,"slug":1914,"articleIntro":1913,"category":1915},"2751 - Dépôts","compte-2751-depots",[1916],{"metadata":1917,"sys":1920,"fields":1927},{"tags":1918,"concepts":1919},[],[],{"space":1921,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":1923,"publishedVersion":235,"revision":62,"contentType":1925,"locale":29},{"sys":1922},{"type":12,"linkType":13,"id":14},{"sys":1924},{"id":21,"type":12,"linkType":22},{"sys":1926},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":1928,"metaTitle":245,"metaDescription":246,"mainTitle":1929,"subtitle":265,"heroImage":1944,"ctaButton":288,"ctaLink":289},[244],{"data":1930,"content":1931,"nodeType":74},{},[1932,1938],{"data":1933,"content":1934,"nodeType":257},{},[1935],{"data":1936,"marks":1937,"value":256,"nodeType":82},{},[],{"data":1939,"content":1940,"nodeType":87},{},[1941],{"data":1942,"marks":1943,"value":264,"nodeType":82},{},[],{"metadata":1945,"sys":1948,"fields":1953},{"tags":1946,"concepts":1947},[],[],{"space":1949,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":1951,"publishedVersion":62,"revision":44,"locale":29},{"sys":1950},{"type":12,"linkType":13,"id":14},{"sys":1952},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":1954},{"url":280,"details":1955,"fileName":286,"contentType":287},{"size":282,"image":1956},{"width":284,"height":285},{"sys":1958,"fields":1961},{"id":1959,"createdAt":1960},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":1962,"slug":1963,"articleIntro":1962,"category":1964},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[1965],{"metadata":1966,"sys":1969,"fields":1976},{"tags":1967,"concepts":1968},[],[],{"space":1970,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":1972,"publishedVersion":235,"revision":62,"contentType":1974,"locale":29},{"sys":1971},{"type":12,"linkType":13,"id":14},{"sys":1973},{"id":21,"type":12,"linkType":22},{"sys":1975},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":1977,"metaTitle":245,"metaDescription":246,"mainTitle":1978,"subtitle":265,"heroImage":1993,"ctaButton":288,"ctaLink":289},[244],{"data":1979,"content":1980,"nodeType":74},{},[1981,1987],{"data":1982,"content":1983,"nodeType":257},{},[1984],{"data":1985,"marks":1986,"value":256,"nodeType":82},{},[],{"data":1988,"content":1989,"nodeType":87},{},[1990],{"data":1991,"marks":1992,"value":264,"nodeType":82},{},[],{"metadata":1994,"sys":1997,"fields":2002},{"tags":1995,"concepts":1996},[],[],{"space":1998,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":2000,"publishedVersion":62,"revision":44,"locale":29},{"sys":1999},{"type":12,"linkType":13,"id":14},{"sys":2001},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":2003},{"url":280,"details":2004,"fileName":286,"contentType":287},{"size":282,"image":2005},{"width":284,"height":285},{"sys":2007,"fields":2010},{"id":2008,"createdAt":2009},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":2011,"slug":2012,"articleIntro":2011,"category":2013},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[2014],{"metadata":2015,"sys":2018,"fields":2025},{"tags":2016,"concepts":2017},[],[],{"space":2019,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":2021,"publishedVersion":235,"revision":62,"contentType":2023,"locale":29},{"sys":2020},{"type":12,"linkType":13,"id":14},{"sys":2022},{"id":21,"type":12,"linkType":22},{"sys":2024},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":2026,"metaTitle":245,"metaDescription":246,"mainTitle":2027,"subtitle":265,"heroImage":2042,"ctaButton":288,"ctaLink":289},[244],{"data":2028,"content":2029,"nodeType":74},{},[2030,2036],{"data":2031,"content":2032,"nodeType":257},{},[2033],{"data":2034,"marks":2035,"value":256,"nodeType":82},{},[],{"data":2037,"content":2038,"nodeType":87},{},[2039],{"data":2040,"marks":2041,"value":264,"nodeType":82},{},[],{"metadata":2043,"sys":2046,"fields":2051},{"tags":2044,"concepts":2045},[],[],{"space":2047,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":2049,"publishedVersion":62,"revision":44,"locale":29},{"sys":2048},{"type":12,"linkType":13,"id":14},{"sys":2050},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":2052},{"url":280,"details":2053,"fileName":286,"contentType":287},{"size":282,"image":2054},{"width":284,"height":285},{"sys":2056,"fields":2059},{"id":2057,"createdAt":2058},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":2060,"slug":2061,"articleIntro":2060,"category":2062},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[2063],{"metadata":2064,"sys":2067,"fields":2074},{"tags":2065,"concepts":2066},[],[],{"space":2068,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":2070,"publishedVersion":235,"revision":62,"contentType":2072,"locale":29},{"sys":2069},{"type":12,"linkType":13,"id":14},{"sys":2071},{"id":21,"type":12,"linkType":22},{"sys":2073},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":2075,"metaTitle":245,"metaDescription":246,"mainTitle":2076,"subtitle":265,"heroImage":2091,"ctaButton":288,"ctaLink":289},[244],{"data":2077,"content":2078,"nodeType":74},{},[2079,2085],{"data":2080,"content":2081,"nodeType":257},{},[2082],{"data":2083,"marks":2084,"value":256,"nodeType":82},{},[],{"data":2086,"content":2087,"nodeType":87},{},[2088],{"data":2089,"marks":2090,"value":264,"nodeType":82},{},[],{"metadata":2092,"sys":2095,"fields":2100},{"tags":2093,"concepts":2094},[],[],{"space":2096,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":2098,"publishedVersion":62,"revision":44,"locale":29},{"sys":2097},{"type":12,"linkType":13,"id":14},{"sys":2099},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":2101},{"url":280,"details":2102,"fileName":286,"contentType":287},{"size":282,"image":2103},{"width":284,"height":285},{"sys":2105,"fields":2108},{"id":2106,"createdAt":2107},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":2109,"slug":2110,"articleIntro":2109,"category":2111},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[2112],{"metadata":2113,"sys":2116,"fields":2123},{"tags":2114,"concepts":2115},[],[],{"space":2117,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":2119,"publishedVersion":235,"revision":62,"contentType":2121,"locale":29},{"sys":2118},{"type":12,"linkType":13,"id":14},{"sys":2120},{"id":21,"type":12,"linkType":22},{"sys":2122},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":2124,"metaTitle":245,"metaDescription":246,"mainTitle":2125,"subtitle":265,"heroImage":2140,"ctaButton":288,"ctaLink":289},[244],{"data":2126,"content":2127,"nodeType":74},{},[2128,2134],{"data":2129,"content":2130,"nodeType":257},{},[2131],{"data":2132,"marks":2133,"value":256,"nodeType":82},{},[],{"data":2135,"content":2136,"nodeType":87},{},[2137],{"data":2138,"marks":2139,"value":264,"nodeType":82},{},[],{"metadata":2141,"sys":2144,"fields":2149},{"tags":2142,"concepts":2143},[],[],{"space":2145,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":2147,"publishedVersion":62,"revision":44,"locale":29},{"sys":2146},{"type":12,"linkType":13,"id":14},{"sys":2148},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":2150},{"url":280,"details":2151,"fileName":286,"contentType":287},{"size":282,"image":2152},{"width":284,"height":285},{"sys":2154,"fields":2157},{"id":2155,"createdAt":2156},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":2158,"slug":2159,"articleIntro":-1,"category":2160},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[2161],{"metadata":2162,"sys":2165,"fields":2172},{"tags":2163,"concepts":2164},[],[],{"space":2166,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":2168,"publishedVersion":235,"revision":62,"contentType":2170,"locale":29},{"sys":2167},{"type":12,"linkType":13,"id":14},{"sys":2169},{"id":21,"type":12,"linkType":22},{"sys":2171},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":2173,"metaTitle":245,"metaDescription":246,"mainTitle":2174,"subtitle":265,"heroImage":2189,"ctaButton":288,"ctaLink":289},[244],{"data":2175,"content":2176,"nodeType":74},{},[2177,2183],{"data":2178,"content":2179,"nodeType":257},{},[2180],{"data":2181,"marks":2182,"value":256,"nodeType":82},{},[],{"data":2184,"content":2185,"nodeType":87},{},[2186],{"data":2187,"marks":2188,"value":264,"nodeType":82},{},[],{"metadata":2190,"sys":2193,"fields":2198},{"tags":2191,"concepts":2192},[],[],{"space":2194,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":2196,"publishedVersion":62,"revision":44,"locale":29},{"sys":2195},{"type":12,"linkType":13,"id":14},{"sys":2197},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":2199},{"url":280,"details":2200,"fileName":286,"contentType":287},{"size":282,"image":2201},{"width":284,"height":285},{"sys":2203,"fields":2206},{"id":2204,"createdAt":2205},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":2207,"slug":2208,"articleIntro":2207,"category":2209},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[2210],{"metadata":2211,"sys":2214,"fields":2221},{"tags":2212,"concepts":2213},[],[],{"space":2215,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":2217,"publishedVersion":235,"revision":62,"contentType":2219,"locale":29},{"sys":2216},{"type":12,"linkType":13,"id":14},{"sys":2218},{"id":21,"type":12,"linkType":22},{"sys":2220},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":2222,"metaTitle":245,"metaDescription":246,"mainTitle":2223,"subtitle":265,"heroImage":2238,"ctaButton":288,"ctaLink":289},[244],{"data":2224,"content":2225,"nodeType":74},{},[2226,2232],{"data":2227,"content":2228,"nodeType":257},{},[2229],{"data":2230,"marks":2231,"value":256,"nodeType":82},{},[],{"data":2233,"content":2234,"nodeType":87},{},[2235],{"data":2236,"marks":2237,"value":264,"nodeType":82},{},[],{"metadata":2239,"sys":2242,"fields":2247},{"tags":2240,"concepts":2241},[],[],{"space":2243,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":2245,"publishedVersion":62,"revision":44,"locale":29},{"sys":2244},{"type":12,"linkType":13,"id":14},{"sys":2246},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":2248},{"url":280,"details":2249,"fileName":286,"contentType":287},{"size":282,"image":2250},{"width":284,"height":285},{"sys":2252,"fields":2255},{"id":2253,"createdAt":2254},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":2256,"slug":2257,"articleIntro":2256,"category":2258},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[2259],{"metadata":2260,"sys":2263,"fields":2270},{"tags":2261,"concepts":2262},[],[],{"space":2264,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":2266,"publishedVersion":235,"revision":62,"contentType":2268,"locale":29},{"sys":2265},{"type":12,"linkType":13,"id":14},{"sys":2267},{"id":21,"type":12,"linkType":22},{"sys":2269},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":2271,"metaTitle":245,"metaDescription":246,"mainTitle":2272,"subtitle":265,"heroImage":2287,"ctaButton":288,"ctaLink":289},[244],{"data":2273,"content":2274,"nodeType":74},{},[2275,2281],{"data":2276,"content":2277,"nodeType":257},{},[2278],{"data":2279,"marks":2280,"value":256,"nodeType":82},{},[],{"data":2282,"content":2283,"nodeType":87},{},[2284],{"data":2285,"marks":2286,"value":264,"nodeType":82},{},[],{"metadata":2288,"sys":2291,"fields":2296},{"tags":2289,"concepts":2290},[],[],{"space":2292,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":2294,"publishedVersion":62,"revision":44,"locale":29},{"sys":2293},{"type":12,"linkType":13,"id":14},{"sys":2295},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":2297},{"url":280,"details":2298,"fileName":286,"contentType":287},{"size":282,"image":2299},{"width":284,"height":285},{"sys":2301,"fields":2304},{"id":2302,"createdAt":2303},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":2305,"slug":2306,"articleIntro":-1,"category":2307},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[2308],{"metadata":2309,"sys":2312,"fields":2319},{"tags":2310,"concepts":2311},[],[],{"space":2313,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":2315,"publishedVersion":235,"revision":62,"contentType":2317,"locale":29},{"sys":2314},{"type":12,"linkType":13,"id":14},{"sys":2316},{"id":21,"type":12,"linkType":22},{"sys":2318},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":2320,"metaTitle":245,"metaDescription":246,"mainTitle":2321,"subtitle":265,"heroImage":2336,"ctaButton":288,"ctaLink":289},[244],{"data":2322,"content":2323,"nodeType":74},{},[2324,2330],{"data":2325,"content":2326,"nodeType":257},{},[2327],{"data":2328,"marks":2329,"value":256,"nodeType":82},{},[],{"data":2331,"content":2332,"nodeType":87},{},[2333],{"data":2334,"marks":2335,"value":264,"nodeType":82},{},[],{"metadata":2337,"sys":2340,"fields":2345},{"tags":2338,"concepts":2339},[],[],{"space":2341,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":2343,"publishedVersion":62,"revision":44,"locale":29},{"sys":2342},{"type":12,"linkType":13,"id":14},{"sys":2344},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":2346},{"url":280,"details":2347,"fileName":286,"contentType":287},{"size":282,"image":2348},{"width":284,"height":285},{"sys":2350,"fields":2353},{"id":2351,"createdAt":2352},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":2354,"slug":2355,"articleIntro":2354,"category":2356},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[2357],{"metadata":2358,"sys":2361,"fields":2368},{"tags":2359,"concepts":2360},[],[],{"space":2362,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":2364,"publishedVersion":235,"revision":62,"contentType":2366,"locale":29},{"sys":2363},{"type":12,"linkType":13,"id":14},{"sys":2365},{"id":21,"type":12,"linkType":22},{"sys":2367},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":2369,"metaTitle":245,"metaDescription":246,"mainTitle":2370,"subtitle":265,"heroImage":2385,"ctaButton":288,"ctaLink":289},[244],{"data":2371,"content":2372,"nodeType":74},{},[2373,2379],{"data":2374,"content":2375,"nodeType":257},{},[2376],{"data":2377,"marks":2378,"value":256,"nodeType":82},{},[],{"data":2380,"content":2381,"nodeType":87},{},[2382],{"data":2383,"marks":2384,"value":264,"nodeType":82},{},[],{"metadata":2386,"sys":2389,"fields":2394},{"tags":2387,"concepts":2388},[],[],{"space":2390,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":2392,"publishedVersion":62,"revision":44,"locale":29},{"sys":2391},{"type":12,"linkType":13,"id":14},{"sys":2393},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":2395},{"url":280,"details":2396,"fileName":286,"contentType":287},{"size":282,"image":2397},{"width":284,"height":285},{"sys":2399,"fields":2402},{"id":2400,"createdAt":2401},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":2403,"slug":2404,"articleIntro":-1,"category":2405},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[2406],{"metadata":2407,"sys":2410,"fields":2417},{"tags":2408,"concepts":2409},[],[],{"space":2411,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":2413,"publishedVersion":235,"revision":62,"contentType":2415,"locale":29},{"sys":2412},{"type":12,"linkType":13,"id":14},{"sys":2414},{"id":21,"type":12,"linkType":22},{"sys":2416},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":2418,"metaTitle":245,"metaDescription":246,"mainTitle":2419,"subtitle":265,"heroImage":2434,"ctaButton":288,"ctaLink":289},[244],{"data":2420,"content":2421,"nodeType":74},{},[2422,2428],{"data":2423,"content":2424,"nodeType":257},{},[2425],{"data":2426,"marks":2427,"value":256,"nodeType":82},{},[],{"data":2429,"content":2430,"nodeType":87},{},[2431],{"data":2432,"marks":2433,"value":264,"nodeType":82},{},[],{"metadata":2435,"sys":2438,"fields":2443},{"tags":2436,"concepts":2437},[],[],{"space":2439,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":2441,"publishedVersion":62,"revision":44,"locale":29},{"sys":2440},{"type":12,"linkType":13,"id":14},{"sys":2442},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":2444},{"url":280,"details":2445,"fileName":286,"contentType":287},{"size":282,"image":2446},{"width":284,"height":285},{"sys":2448,"fields":2451},{"id":2449,"createdAt":2450},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":2452,"slug":2453,"articleIntro":2452,"category":2454},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[2455],{"metadata":2456,"sys":2459,"fields":2466},{"tags":2457,"concepts":2458},[],[],{"space":2460,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":2462,"publishedVersion":235,"revision":62,"contentType":2464,"locale":29},{"sys":2461},{"type":12,"linkType":13,"id":14},{"sys":2463},{"id":21,"type":12,"linkType":22},{"sys":2465},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":2467,"metaTitle":245,"metaDescription":246,"mainTitle":2468,"subtitle":265,"heroImage":2483,"ctaButton":288,"ctaLink":289},[244],{"data":2469,"content":2470,"nodeType":74},{},[2471,2477],{"data":2472,"content":2473,"nodeType":257},{},[2474],{"data":2475,"marks":2476,"value":256,"nodeType":82},{},[],{"data":2478,"content":2479,"nodeType":87},{},[2480],{"data":2481,"marks":2482,"value":264,"nodeType":82},{},[],{"metadata":2484,"sys":2487,"fields":2492},{"tags":2485,"concepts":2486},[],[],{"space":2488,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":2490,"publishedVersion":62,"revision":44,"locale":29},{"sys":2489},{"type":12,"linkType":13,"id":14},{"sys":2491},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":2493},{"url":280,"details":2494,"fileName":286,"contentType":287},{"size":282,"image":2495},{"width":284,"height":285},{"sys":2497,"fields":2500},{"id":2498,"createdAt":2499},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":2501,"slug":2502,"articleIntro":2501,"category":2503},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[2504],{"metadata":2505,"sys":2508,"fields":2515},{"tags":2506,"concepts":2507},[],[],{"space":2509,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":2511,"publishedVersion":235,"revision":62,"contentType":2513,"locale":29},{"sys":2510},{"type":12,"linkType":13,"id":14},{"sys":2512},{"id":21,"type":12,"linkType":22},{"sys":2514},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":2516,"metaTitle":245,"metaDescription":246,"mainTitle":2517,"subtitle":265,"heroImage":2532,"ctaButton":288,"ctaLink":289},[244],{"data":2518,"content":2519,"nodeType":74},{},[2520,2526],{"data":2521,"content":2522,"nodeType":257},{},[2523],{"data":2524,"marks":2525,"value":256,"nodeType":82},{},[],{"data":2527,"content":2528,"nodeType":87},{},[2529],{"data":2530,"marks":2531,"value":264,"nodeType":82},{},[],{"metadata":2533,"sys":2536,"fields":2541},{"tags":2534,"concepts":2535},[],[],{"space":2537,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":2539,"publishedVersion":62,"revision":44,"locale":29},{"sys":2538},{"type":12,"linkType":13,"id":14},{"sys":2540},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":2542},{"url":280,"details":2543,"fileName":286,"contentType":287},{"size":282,"image":2544},{"width":284,"height":285},{"sys":2546,"fields":2549},{"id":2547,"createdAt":2548},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":2550,"slug":2551,"articleIntro":2550,"category":2552},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[2553],{"metadata":2554,"sys":2557,"fields":2564},{"tags":2555,"concepts":2556},[],[],{"space":2558,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":2560,"publishedVersion":235,"revision":62,"contentType":2562,"locale":29},{"sys":2559},{"type":12,"linkType":13,"id":14},{"sys":2561},{"id":21,"type":12,"linkType":22},{"sys":2563},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":2565,"metaTitle":245,"metaDescription":246,"mainTitle":2566,"subtitle":265,"heroImage":2581,"ctaButton":288,"ctaLink":289},[244],{"data":2567,"content":2568,"nodeType":74},{},[2569,2575],{"data":2570,"content":2571,"nodeType":257},{},[2572],{"data":2573,"marks":2574,"value":256,"nodeType":82},{},[],{"data":2576,"content":2577,"nodeType":87},{},[2578],{"data":2579,"marks":2580,"value":264,"nodeType":82},{},[],{"metadata":2582,"sys":2585,"fields":2590},{"tags":2583,"concepts":2584},[],[],{"space":2586,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":2588,"publishedVersion":62,"revision":44,"locale":29},{"sys":2587},{"type":12,"linkType":13,"id":14},{"sys":2589},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":2591},{"url":280,"details":2592,"fileName":286,"contentType":287},{"size":282,"image":2593},{"width":284,"height":285},{"sys":2595,"fields":2598},{"id":2596,"createdAt":2597},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":2599,"slug":2600,"articleIntro":2599,"category":2601},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[2602],{"metadata":2603,"sys":2606,"fields":2613},{"tags":2604,"concepts":2605},[],[],{"space":2607,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":2609,"publishedVersion":235,"revision":62,"contentType":2611,"locale":29},{"sys":2608},{"type":12,"linkType":13,"id":14},{"sys":2610},{"id":21,"type":12,"linkType":22},{"sys":2612},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":2614,"metaTitle":245,"metaDescription":246,"mainTitle":2615,"subtitle":265,"heroImage":2630,"ctaButton":288,"ctaLink":289},[244],{"data":2616,"content":2617,"nodeType":74},{},[2618,2624],{"data":2619,"content":2620,"nodeType":257},{},[2621],{"data":2622,"marks":2623,"value":256,"nodeType":82},{},[],{"data":2625,"content":2626,"nodeType":87},{},[2627],{"data":2628,"marks":2629,"value":264,"nodeType":82},{},[],{"metadata":2631,"sys":2634,"fields":2639},{"tags":2632,"concepts":2633},[],[],{"space":2635,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":2637,"publishedVersion":62,"revision":44,"locale":29},{"sys":2636},{"type":12,"linkType":13,"id":14},{"sys":2638},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":2640},{"url":280,"details":2641,"fileName":286,"contentType":287},{"size":282,"image":2642},{"width":284,"height":285},{"sys":2644,"fields":2647},{"id":2645,"createdAt":2646},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":2648,"slug":2649,"articleIntro":2648,"category":2650},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[2651],{"metadata":2652,"sys":2655,"fields":2662},{"tags":2653,"concepts":2654},[],[],{"space":2656,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":2658,"publishedVersion":235,"revision":62,"contentType":2660,"locale":29},{"sys":2657},{"type":12,"linkType":13,"id":14},{"sys":2659},{"id":21,"type":12,"linkType":22},{"sys":2661},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":2663,"metaTitle":245,"metaDescription":246,"mainTitle":2664,"subtitle":265,"heroImage":2679,"ctaButton":288,"ctaLink":289},[244],{"data":2665,"content":2666,"nodeType":74},{},[2667,2673],{"data":2668,"content":2669,"nodeType":257},{},[2670],{"data":2671,"marks":2672,"value":256,"nodeType":82},{},[],{"data":2674,"content":2675,"nodeType":87},{},[2676],{"data":2677,"marks":2678,"value":264,"nodeType":82},{},[],{"metadata":2680,"sys":2683,"fields":2688},{"tags":2681,"concepts":2682},[],[],{"space":2684,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":2686,"publishedVersion":62,"revision":44,"locale":29},{"sys":2685},{"type":12,"linkType":13,"id":14},{"sys":2687},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":2689},{"url":280,"details":2690,"fileName":286,"contentType":287},{"size":282,"image":2691},{"width":284,"height":285},{"sys":2693,"fields":2696},{"id":2694,"createdAt":2695},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":2697,"slug":2698,"articleIntro":2697,"category":2699},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[2700],{"metadata":2701,"sys":2704,"fields":2711},{"tags":2702,"concepts":2703},[],[],{"space":2705,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":2707,"publishedVersion":235,"revision":62,"contentType":2709,"locale":29},{"sys":2706},{"type":12,"linkType":13,"id":14},{"sys":2708},{"id":21,"type":12,"linkType":22},{"sys":2710},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":2712,"metaTitle":245,"metaDescription":246,"mainTitle":2713,"subtitle":265,"heroImage":2728,"ctaButton":288,"ctaLink":289},[244],{"data":2714,"content":2715,"nodeType":74},{},[2716,2722],{"data":2717,"content":2718,"nodeType":257},{},[2719],{"data":2720,"marks":2721,"value":256,"nodeType":82},{},[],{"data":2723,"content":2724,"nodeType":87},{},[2725],{"data":2726,"marks":2727,"value":264,"nodeType":82},{},[],{"metadata":2729,"sys":2732,"fields":2737},{"tags":2730,"concepts":2731},[],[],{"space":2733,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":2735,"publishedVersion":62,"revision":44,"locale":29},{"sys":2734},{"type":12,"linkType":13,"id":14},{"sys":2736},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":2738},{"url":280,"details":2739,"fileName":286,"contentType":287},{"size":282,"image":2740},{"width":284,"height":285},{"sys":2742,"fields":2745},{"id":2743,"createdAt":2744},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":2746,"slug":2747,"articleIntro":2746,"category":2748},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[2749],{"metadata":2750,"sys":2753,"fields":2760},{"tags":2751,"concepts":2752},[],[],{"space":2754,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":2756,"publishedVersion":235,"revision":62,"contentType":2758,"locale":29},{"sys":2755},{"type":12,"linkType":13,"id":14},{"sys":2757},{"id":21,"type":12,"linkType":22},{"sys":2759},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":2761,"metaTitle":245,"metaDescription":246,"mainTitle":2762,"subtitle":265,"heroImage":2777,"ctaButton":288,"ctaLink":289},[244],{"data":2763,"content":2764,"nodeType":74},{},[2765,2771],{"data":2766,"content":2767,"nodeType":257},{},[2768],{"data":2769,"marks":2770,"value":256,"nodeType":82},{},[],{"data":2772,"content":2773,"nodeType":87},{},[2774],{"data":2775,"marks":2776,"value":264,"nodeType":82},{},[],{"metadata":2778,"sys":2781,"fields":2786},{"tags":2779,"concepts":2780},[],[],{"space":2782,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":2784,"publishedVersion":62,"revision":44,"locale":29},{"sys":2783},{"type":12,"linkType":13,"id":14},{"sys":2785},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":2787},{"url":280,"details":2788,"fileName":286,"contentType":287},{"size":282,"image":2789},{"width":284,"height":285},{"sys":2791,"fields":2794},{"id":2792,"createdAt":2793},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":2795,"slug":2796,"articleIntro":2795,"category":2797},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[2798],{"metadata":2799,"sys":2802,"fields":2809},{"tags":2800,"concepts":2801},[],[],{"space":2803,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":2805,"publishedVersion":235,"revision":62,"contentType":2807,"locale":29},{"sys":2804},{"type":12,"linkType":13,"id":14},{"sys":2806},{"id":21,"type":12,"linkType":22},{"sys":2808},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":2810,"metaTitle":245,"metaDescription":246,"mainTitle":2811,"subtitle":265,"heroImage":2826,"ctaButton":288,"ctaLink":289},[244],{"data":2812,"content":2813,"nodeType":74},{},[2814,2820],{"data":2815,"content":2816,"nodeType":257},{},[2817],{"data":2818,"marks":2819,"value":256,"nodeType":82},{},[],{"data":2821,"content":2822,"nodeType":87},{},[2823],{"data":2824,"marks":2825,"value":264,"nodeType":82},{},[],{"metadata":2827,"sys":2830,"fields":2835},{"tags":2828,"concepts":2829},[],[],{"space":2831,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":2833,"publishedVersion":62,"revision":44,"locale":29},{"sys":2832},{"type":12,"linkType":13,"id":14},{"sys":2834},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":2836},{"url":280,"details":2837,"fileName":286,"contentType":287},{"size":282,"image":2838},{"width":284,"height":285},{"sys":2840,"fields":2843},{"id":2841,"createdAt":2842},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":2844,"slug":2845,"articleIntro":-1,"category":2846},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[2847],{"metadata":2848,"sys":2851,"fields":2858},{"tags":2849,"concepts":2850},[],[],{"space":2852,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":2854,"publishedVersion":235,"revision":62,"contentType":2856,"locale":29},{"sys":2853},{"type":12,"linkType":13,"id":14},{"sys":2855},{"id":21,"type":12,"linkType":22},{"sys":2857},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":2859,"metaTitle":245,"metaDescription":246,"mainTitle":2860,"subtitle":265,"heroImage":2875,"ctaButton":288,"ctaLink":289},[244],{"data":2861,"content":2862,"nodeType":74},{},[2863,2869],{"data":2864,"content":2865,"nodeType":257},{},[2866],{"data":2867,"marks":2868,"value":256,"nodeType":82},{},[],{"data":2870,"content":2871,"nodeType":87},{},[2872],{"data":2873,"marks":2874,"value":264,"nodeType":82},{},[],{"metadata":2876,"sys":2879,"fields":2884},{"tags":2877,"concepts":2878},[],[],{"space":2880,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":2882,"publishedVersion":62,"revision":44,"locale":29},{"sys":2881},{"type":12,"linkType":13,"id":14},{"sys":2883},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":2885},{"url":280,"details":2886,"fileName":286,"contentType":287},{"size":282,"image":2887},{"width":284,"height":285},{"sys":2889,"fields":2892},{"id":2890,"createdAt":2891},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":2893,"slug":2894,"articleIntro":2893,"category":2895},"2313 - Constructions","compte-2313-constructions",[2896],{"metadata":2897,"sys":2900,"fields":2907},{"tags":2898,"concepts":2899},[],[],{"space":2901,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":2903,"publishedVersion":235,"revision":62,"contentType":2905,"locale":29},{"sys":2902},{"type":12,"linkType":13,"id":14},{"sys":2904},{"id":21,"type":12,"linkType":22},{"sys":2906},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":2908,"metaTitle":245,"metaDescription":246,"mainTitle":2909,"subtitle":265,"heroImage":2924,"ctaButton":288,"ctaLink":289},[244],{"data":2910,"content":2911,"nodeType":74},{},[2912,2918],{"data":2913,"content":2914,"nodeType":257},{},[2915],{"data":2916,"marks":2917,"value":256,"nodeType":82},{},[],{"data":2919,"content":2920,"nodeType":87},{},[2921],{"data":2922,"marks":2923,"value":264,"nodeType":82},{},[],{"metadata":2925,"sys":2928,"fields":2933},{"tags":2926,"concepts":2927},[],[],{"space":2929,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":2931,"publishedVersion":62,"revision":44,"locale":29},{"sys":2930},{"type":12,"linkType":13,"id":14},{"sys":2932},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":2934},{"url":280,"details":2935,"fileName":286,"contentType":287},{"size":282,"image":2936},{"width":284,"height":285},{"sys":2938,"fields":2941},{"id":2939,"createdAt":2940},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":2942,"slug":2943,"articleIntro":2942,"category":2944},"2748 - Autres prêts","compte-2748-autres-prets",[2945],{"metadata":2946,"sys":2949,"fields":2956},{"tags":2947,"concepts":2948},[],[],{"space":2950,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":2952,"publishedVersion":235,"revision":62,"contentType":2954,"locale":29},{"sys":2951},{"type":12,"linkType":13,"id":14},{"sys":2953},{"id":21,"type":12,"linkType":22},{"sys":2955},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":2957,"metaTitle":245,"metaDescription":246,"mainTitle":2958,"subtitle":265,"heroImage":2973,"ctaButton":288,"ctaLink":289},[244],{"data":2959,"content":2960,"nodeType":74},{},[2961,2967],{"data":2962,"content":2963,"nodeType":257},{},[2964],{"data":2965,"marks":2966,"value":256,"nodeType":82},{},[],{"data":2968,"content":2969,"nodeType":87},{},[2970],{"data":2971,"marks":2972,"value":264,"nodeType":82},{},[],{"metadata":2974,"sys":2977,"fields":2982},{"tags":2975,"concepts":2976},[],[],{"space":2978,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":2980,"publishedVersion":62,"revision":44,"locale":29},{"sys":2979},{"type":12,"linkType":13,"id":14},{"sys":2981},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":2983},{"url":280,"details":2984,"fileName":286,"contentType":287},{"size":282,"image":2985},{"width":284,"height":285},{"sys":2987,"fields":2990},{"id":2988,"createdAt":2989},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":2991,"slug":2992,"articleIntro":2991,"category":2993},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[2994],{"metadata":2995,"sys":2998,"fields":3005},{"tags":2996,"concepts":2997},[],[],{"space":2999,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":3001,"publishedVersion":235,"revision":62,"contentType":3003,"locale":29},{"sys":3000},{"type":12,"linkType":13,"id":14},{"sys":3002},{"id":21,"type":12,"linkType":22},{"sys":3004},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":3006,"metaTitle":245,"metaDescription":246,"mainTitle":3007,"subtitle":265,"heroImage":3022,"ctaButton":288,"ctaLink":289},[244],{"data":3008,"content":3009,"nodeType":74},{},[3010,3016],{"data":3011,"content":3012,"nodeType":257},{},[3013],{"data":3014,"marks":3015,"value":256,"nodeType":82},{},[],{"data":3017,"content":3018,"nodeType":87},{},[3019],{"data":3020,"marks":3021,"value":264,"nodeType":82},{},[],{"metadata":3023,"sys":3026,"fields":3031},{"tags":3024,"concepts":3025},[],[],{"space":3027,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":3029,"publishedVersion":62,"revision":44,"locale":29},{"sys":3028},{"type":12,"linkType":13,"id":14},{"sys":3030},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":3032},{"url":280,"details":3033,"fileName":286,"contentType":287},{"size":282,"image":3034},{"width":284,"height":285},{"sys":3036,"fields":3039},{"id":3037,"createdAt":3038},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":3040,"slug":3041,"articleIntro":3040,"category":3042},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[3043],{"metadata":3044,"sys":3047,"fields":3054},{"tags":3045,"concepts":3046},[],[],{"space":3048,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":3050,"publishedVersion":235,"revision":62,"contentType":3052,"locale":29},{"sys":3049},{"type":12,"linkType":13,"id":14},{"sys":3051},{"id":21,"type":12,"linkType":22},{"sys":3053},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":3055,"metaTitle":245,"metaDescription":246,"mainTitle":3056,"subtitle":265,"heroImage":3071,"ctaButton":288,"ctaLink":289},[244],{"data":3057,"content":3058,"nodeType":74},{},[3059,3065],{"data":3060,"content":3061,"nodeType":257},{},[3062],{"data":3063,"marks":3064,"value":256,"nodeType":82},{},[],{"data":3066,"content":3067,"nodeType":87},{},[3068],{"data":3069,"marks":3070,"value":264,"nodeType":82},{},[],{"metadata":3072,"sys":3075,"fields":3080},{"tags":3073,"concepts":3074},[],[],{"space":3076,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":3078,"publishedVersion":62,"revision":44,"locale":29},{"sys":3077},{"type":12,"linkType":13,"id":14},{"sys":3079},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":3081},{"url":280,"details":3082,"fileName":286,"contentType":287},{"size":282,"image":3083},{"width":284,"height":285},{"sys":3085,"fields":3088},{"id":3086,"createdAt":3087},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":3089,"slug":3090,"articleIntro":-1,"category":3091},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[3092],{"metadata":3093,"sys":3096,"fields":3103},{"tags":3094,"concepts":3095},[],[],{"space":3097,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":3099,"publishedVersion":235,"revision":62,"contentType":3101,"locale":29},{"sys":3098},{"type":12,"linkType":13,"id":14},{"sys":3100},{"id":21,"type":12,"linkType":22},{"sys":3102},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":3104,"metaTitle":245,"metaDescription":246,"mainTitle":3105,"subtitle":265,"heroImage":3120,"ctaButton":288,"ctaLink":289},[244],{"data":3106,"content":3107,"nodeType":74},{},[3108,3114],{"data":3109,"content":3110,"nodeType":257},{},[3111],{"data":3112,"marks":3113,"value":256,"nodeType":82},{},[],{"data":3115,"content":3116,"nodeType":87},{},[3117],{"data":3118,"marks":3119,"value":264,"nodeType":82},{},[],{"metadata":3121,"sys":3124,"fields":3129},{"tags":3122,"concepts":3123},[],[],{"space":3125,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":3127,"publishedVersion":62,"revision":44,"locale":29},{"sys":3126},{"type":12,"linkType":13,"id":14},{"sys":3128},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":3130},{"url":280,"details":3131,"fileName":286,"contentType":287},{"size":282,"image":3132},{"width":284,"height":285},{"sys":3134,"fields":3136},{"id":3135,"createdAt":17},"2TO1W2hucSJxWox9xj2EhW",{"title":3137,"slug":3138,"articleIntro":3137,"category":3139},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[3140],{"metadata":3141,"sys":3144,"fields":3151},{"tags":3142,"concepts":3143},[],[],{"space":3145,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":3147,"publishedVersion":235,"revision":62,"contentType":3149,"locale":29},{"sys":3146},{"type":12,"linkType":13,"id":14},{"sys":3148},{"id":21,"type":12,"linkType":22},{"sys":3150},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":3152,"metaTitle":245,"metaDescription":246,"mainTitle":3153,"subtitle":265,"heroImage":3168,"ctaButton":288,"ctaLink":289},[244],{"data":3154,"content":3155,"nodeType":74},{},[3156,3162],{"data":3157,"content":3158,"nodeType":257},{},[3159],{"data":3160,"marks":3161,"value":256,"nodeType":82},{},[],{"data":3163,"content":3164,"nodeType":87},{},[3165],{"data":3166,"marks":3167,"value":264,"nodeType":82},{},[],{"metadata":3169,"sys":3172,"fields":3177},{"tags":3170,"concepts":3171},[],[],{"space":3173,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":3175,"publishedVersion":62,"revision":44,"locale":29},{"sys":3174},{"type":12,"linkType":13,"id":14},{"sys":3176},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":3178},{"url":280,"details":3179,"fileName":286,"contentType":287},{"size":282,"image":3180},{"width":284,"height":285},{"sys":3182,"fields":3185},{"id":3183,"createdAt":3184},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":3186,"slug":3187,"articleIntro":3186,"category":3188},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[3189],{"metadata":3190,"sys":3193,"fields":3200},{"tags":3191,"concepts":3192},[],[],{"space":3194,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":3196,"publishedVersion":235,"revision":62,"contentType":3198,"locale":29},{"sys":3195},{"type":12,"linkType":13,"id":14},{"sys":3197},{"id":21,"type":12,"linkType":22},{"sys":3199},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":3201,"metaTitle":245,"metaDescription":246,"mainTitle":3202,"subtitle":265,"heroImage":3217,"ctaButton":288,"ctaLink":289},[244],{"data":3203,"content":3204,"nodeType":74},{},[3205,3211],{"data":3206,"content":3207,"nodeType":257},{},[3208],{"data":3209,"marks":3210,"value":256,"nodeType":82},{},[],{"data":3212,"content":3213,"nodeType":87},{},[3214],{"data":3215,"marks":3216,"value":264,"nodeType":82},{},[],{"metadata":3218,"sys":3221,"fields":3226},{"tags":3219,"concepts":3220},[],[],{"space":3222,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":3224,"publishedVersion":62,"revision":44,"locale":29},{"sys":3223},{"type":12,"linkType":13,"id":14},{"sys":3225},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":3227},{"url":280,"details":3228,"fileName":286,"contentType":287},{"size":282,"image":3229},{"width":284,"height":285},{"sys":3231,"fields":3234},{"id":3232,"createdAt":3233},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":3235,"slug":3236,"articleIntro":3235,"category":3237},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[3238],{"metadata":3239,"sys":3242,"fields":3249},{"tags":3240,"concepts":3241},[],[],{"space":3243,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":3245,"publishedVersion":235,"revision":62,"contentType":3247,"locale":29},{"sys":3244},{"type":12,"linkType":13,"id":14},{"sys":3246},{"id":21,"type":12,"linkType":22},{"sys":3248},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":3250,"metaTitle":245,"metaDescription":246,"mainTitle":3251,"subtitle":265,"heroImage":3266,"ctaButton":288,"ctaLink":289},[244],{"data":3252,"content":3253,"nodeType":74},{},[3254,3260],{"data":3255,"content":3256,"nodeType":257},{},[3257],{"data":3258,"marks":3259,"value":256,"nodeType":82},{},[],{"data":3261,"content":3262,"nodeType":87},{},[3263],{"data":3264,"marks":3265,"value":264,"nodeType":82},{},[],{"metadata":3267,"sys":3270,"fields":3275},{"tags":3268,"concepts":3269},[],[],{"space":3271,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":3273,"publishedVersion":62,"revision":44,"locale":29},{"sys":3272},{"type":12,"linkType":13,"id":14},{"sys":3274},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":3276},{"url":280,"details":3277,"fileName":286,"contentType":287},{"size":282,"image":3278},{"width":284,"height":285},{"sys":3280,"fields":3283},{"id":3281,"createdAt":3282},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":3284,"slug":3285,"articleIntro":3284,"category":3286},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[3287],{"metadata":3288,"sys":3291,"fields":3298},{"tags":3289,"concepts":3290},[],[],{"space":3292,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":3294,"publishedVersion":235,"revision":62,"contentType":3296,"locale":29},{"sys":3293},{"type":12,"linkType":13,"id":14},{"sys":3295},{"id":21,"type":12,"linkType":22},{"sys":3297},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":3299,"metaTitle":245,"metaDescription":246,"mainTitle":3300,"subtitle":265,"heroImage":3315,"ctaButton":288,"ctaLink":289},[244],{"data":3301,"content":3302,"nodeType":74},{},[3303,3309],{"data":3304,"content":3305,"nodeType":257},{},[3306],{"data":3307,"marks":3308,"value":256,"nodeType":82},{},[],{"data":3310,"content":3311,"nodeType":87},{},[3312],{"data":3313,"marks":3314,"value":264,"nodeType":82},{},[],{"metadata":3316,"sys":3319,"fields":3324},{"tags":3317,"concepts":3318},[],[],{"space":3320,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":3322,"publishedVersion":62,"revision":44,"locale":29},{"sys":3321},{"type":12,"linkType":13,"id":14},{"sys":3323},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":3325},{"url":280,"details":3326,"fileName":286,"contentType":287},{"size":282,"image":3327},{"width":284,"height":285},{"sys":3329,"fields":3332},{"id":3330,"createdAt":3331},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":3333,"slug":3334,"articleIntro":-1,"category":3335},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[3336],{"metadata":3337,"sys":3340,"fields":3347},{"tags":3338,"concepts":3339},[],[],{"space":3341,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":3343,"publishedVersion":235,"revision":62,"contentType":3345,"locale":29},{"sys":3342},{"type":12,"linkType":13,"id":14},{"sys":3344},{"id":21,"type":12,"linkType":22},{"sys":3346},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":3348,"metaTitle":245,"metaDescription":246,"mainTitle":3349,"subtitle":265,"heroImage":3364,"ctaButton":288,"ctaLink":289},[244],{"data":3350,"content":3351,"nodeType":74},{},[3352,3358],{"data":3353,"content":3354,"nodeType":257},{},[3355],{"data":3356,"marks":3357,"value":256,"nodeType":82},{},[],{"data":3359,"content":3360,"nodeType":87},{},[3361],{"data":3362,"marks":3363,"value":264,"nodeType":82},{},[],{"metadata":3365,"sys":3368,"fields":3373},{"tags":3366,"concepts":3367},[],[],{"space":3369,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":3371,"publishedVersion":62,"revision":44,"locale":29},{"sys":3370},{"type":12,"linkType":13,"id":14},{"sys":3372},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":3374},{"url":280,"details":3375,"fileName":286,"contentType":287},{"size":282,"image":3376},{"width":284,"height":285},{"sys":3378,"fields":3381},{"id":3379,"createdAt":3380},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":3382,"slug":3383,"articleIntro":-1,"category":3384},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[3385],{"metadata":3386,"sys":3389,"fields":3396},{"tags":3387,"concepts":3388},[],[],{"space":3390,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":3392,"publishedVersion":235,"revision":62,"contentType":3394,"locale":29},{"sys":3391},{"type":12,"linkType":13,"id":14},{"sys":3393},{"id":21,"type":12,"linkType":22},{"sys":3395},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":3397,"metaTitle":245,"metaDescription":246,"mainTitle":3398,"subtitle":265,"heroImage":3413,"ctaButton":288,"ctaLink":289},[244],{"data":3399,"content":3400,"nodeType":74},{},[3401,3407],{"data":3402,"content":3403,"nodeType":257},{},[3404],{"data":3405,"marks":3406,"value":256,"nodeType":82},{},[],{"data":3408,"content":3409,"nodeType":87},{},[3410],{"data":3411,"marks":3412,"value":264,"nodeType":82},{},[],{"metadata":3414,"sys":3417,"fields":3422},{"tags":3415,"concepts":3416},[],[],{"space":3418,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":3420,"publishedVersion":62,"revision":44,"locale":29},{"sys":3419},{"type":12,"linkType":13,"id":14},{"sys":3421},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":3423},{"url":280,"details":3424,"fileName":286,"contentType":287},{"size":282,"image":3425},{"width":284,"height":285},{"sys":3427,"fields":3430},{"id":3428,"createdAt":3429},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":3431,"slug":3432,"articleIntro":-1,"category":3433},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[3434],{"metadata":3435,"sys":3438,"fields":3445},{"tags":3436,"concepts":3437},[],[],{"space":3439,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":3441,"publishedVersion":235,"revision":62,"contentType":3443,"locale":29},{"sys":3440},{"type":12,"linkType":13,"id":14},{"sys":3442},{"id":21,"type":12,"linkType":22},{"sys":3444},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":3446,"metaTitle":245,"metaDescription":246,"mainTitle":3447,"subtitle":265,"heroImage":3462,"ctaButton":288,"ctaLink":289},[244],{"data":3448,"content":3449,"nodeType":74},{},[3450,3456],{"data":3451,"content":3452,"nodeType":257},{},[3453],{"data":3454,"marks":3455,"value":256,"nodeType":82},{},[],{"data":3457,"content":3458,"nodeType":87},{},[3459],{"data":3460,"marks":3461,"value":264,"nodeType":82},{},[],{"metadata":3463,"sys":3466,"fields":3471},{"tags":3464,"concepts":3465},[],[],{"space":3467,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":3469,"publishedVersion":62,"revision":44,"locale":29},{"sys":3468},{"type":12,"linkType":13,"id":14},{"sys":3470},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":3472},{"url":280,"details":3473,"fileName":286,"contentType":287},{"size":282,"image":3474},{"width":284,"height":285},{"sys":3476,"fields":3479},{"id":3477,"createdAt":3478},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":3480,"slug":3481,"articleIntro":3480,"category":3482},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[3483],{"metadata":3484,"sys":3487,"fields":3494},{"tags":3485,"concepts":3486},[],[],{"space":3488,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":3490,"publishedVersion":235,"revision":62,"contentType":3492,"locale":29},{"sys":3489},{"type":12,"linkType":13,"id":14},{"sys":3491},{"id":21,"type":12,"linkType":22},{"sys":3493},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":3495,"metaTitle":245,"metaDescription":246,"mainTitle":3496,"subtitle":265,"heroImage":3511,"ctaButton":288,"ctaLink":289},[244],{"data":3497,"content":3498,"nodeType":74},{},[3499,3505],{"data":3500,"content":3501,"nodeType":257},{},[3502],{"data":3503,"marks":3504,"value":256,"nodeType":82},{},[],{"data":3506,"content":3507,"nodeType":87},{},[3508],{"data":3509,"marks":3510,"value":264,"nodeType":82},{},[],{"metadata":3512,"sys":3515,"fields":3520},{"tags":3513,"concepts":3514},[],[],{"space":3516,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":3518,"publishedVersion":62,"revision":44,"locale":29},{"sys":3517},{"type":12,"linkType":13,"id":14},{"sys":3519},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":3521},{"url":280,"details":3522,"fileName":286,"contentType":287},{"size":282,"image":3523},{"width":284,"height":285},{"sys":3525,"fields":3528},{"id":3526,"createdAt":3527},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":3529,"slug":3530,"articleIntro":3529,"category":3531},"Compte 53 - Caisse","compte-53-caisse",[3532],{"metadata":3533,"sys":3536,"fields":3543},{"tags":3534,"concepts":3535},[],[],{"space":3537,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":3539,"publishedVersion":235,"revision":62,"contentType":3541,"locale":29},{"sys":3538},{"type":12,"linkType":13,"id":14},{"sys":3540},{"id":21,"type":12,"linkType":22},{"sys":3542},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":3544,"metaTitle":245,"metaDescription":246,"mainTitle":3545,"subtitle":265,"heroImage":3560,"ctaButton":288,"ctaLink":289},[244],{"data":3546,"content":3547,"nodeType":74},{},[3548,3554],{"data":3549,"content":3550,"nodeType":257},{},[3551],{"data":3552,"marks":3553,"value":256,"nodeType":82},{},[],{"data":3555,"content":3556,"nodeType":87},{},[3557],{"data":3558,"marks":3559,"value":264,"nodeType":82},{},[],{"metadata":3561,"sys":3564,"fields":3569},{"tags":3562,"concepts":3563},[],[],{"space":3565,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":3567,"publishedVersion":62,"revision":44,"locale":29},{"sys":3566},{"type":12,"linkType":13,"id":14},{"sys":3568},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":3570},{"url":280,"details":3571,"fileName":286,"contentType":287},{"size":282,"image":3572},{"width":284,"height":285},{"sys":3574,"fields":3577},{"id":3575,"createdAt":3576},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":3578,"slug":3579,"articleIntro":3578,"category":3580},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[3581],{"metadata":3582,"sys":3585,"fields":3592},{"tags":3583,"concepts":3584},[],[],{"space":3586,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":3588,"publishedVersion":235,"revision":62,"contentType":3590,"locale":29},{"sys":3587},{"type":12,"linkType":13,"id":14},{"sys":3589},{"id":21,"type":12,"linkType":22},{"sys":3591},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":3593,"metaTitle":245,"metaDescription":246,"mainTitle":3594,"subtitle":265,"heroImage":3609,"ctaButton":288,"ctaLink":289},[244],{"data":3595,"content":3596,"nodeType":74},{},[3597,3603],{"data":3598,"content":3599,"nodeType":257},{},[3600],{"data":3601,"marks":3602,"value":256,"nodeType":82},{},[],{"data":3604,"content":3605,"nodeType":87},{},[3606],{"data":3607,"marks":3608,"value":264,"nodeType":82},{},[],{"metadata":3610,"sys":3613,"fields":3618},{"tags":3611,"concepts":3612},[],[],{"space":3614,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":3616,"publishedVersion":62,"revision":44,"locale":29},{"sys":3615},{"type":12,"linkType":13,"id":14},{"sys":3617},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":3619},{"url":280,"details":3620,"fileName":286,"contentType":287},{"size":282,"image":3621},{"width":284,"height":285},{"sys":3623,"fields":3626},{"id":3624,"createdAt":3625},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":3627,"slug":3628,"articleIntro":-1,"category":3629},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[3630],{"metadata":3631,"sys":3634,"fields":3641},{"tags":3632,"concepts":3633},[],[],{"space":3635,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":3637,"publishedVersion":235,"revision":62,"contentType":3639,"locale":29},{"sys":3636},{"type":12,"linkType":13,"id":14},{"sys":3638},{"id":21,"type":12,"linkType":22},{"sys":3640},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":3642,"metaTitle":245,"metaDescription":246,"mainTitle":3643,"subtitle":265,"heroImage":3658,"ctaButton":288,"ctaLink":289},[244],{"data":3644,"content":3645,"nodeType":74},{},[3646,3652],{"data":3647,"content":3648,"nodeType":257},{},[3649],{"data":3650,"marks":3651,"value":256,"nodeType":82},{},[],{"data":3653,"content":3654,"nodeType":87},{},[3655],{"data":3656,"marks":3657,"value":264,"nodeType":82},{},[],{"metadata":3659,"sys":3662,"fields":3667},{"tags":3660,"concepts":3661},[],[],{"space":3663,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":3665,"publishedVersion":62,"revision":44,"locale":29},{"sys":3664},{"type":12,"linkType":13,"id":14},{"sys":3666},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":3668},{"url":280,"details":3669,"fileName":286,"contentType":287},{"size":282,"image":3670},{"width":284,"height":285},{"sys":3672,"fields":3675},{"id":3673,"createdAt":3674},"1gL1TVBdSVq2maqsnWjSUW","2025-04-25T13:20:08.645Z",{"title":3676,"slug":3677,"articleIntro":-1,"category":3678},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[3679],{"metadata":3680,"sys":3683,"fields":3690},{"tags":3681,"concepts":3682},[],[],{"space":3684,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":3686,"publishedVersion":235,"revision":62,"contentType":3688,"locale":29},{"sys":3685},{"type":12,"linkType":13,"id":14},{"sys":3687},{"id":21,"type":12,"linkType":22},{"sys":3689},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":3691,"metaTitle":245,"metaDescription":246,"mainTitle":3692,"subtitle":265,"heroImage":3707,"ctaButton":288,"ctaLink":289},[244],{"data":3693,"content":3694,"nodeType":74},{},[3695,3701],{"data":3696,"content":3697,"nodeType":257},{},[3698],{"data":3699,"marks":3700,"value":256,"nodeType":82},{},[],{"data":3702,"content":3703,"nodeType":87},{},[3704],{"data":3705,"marks":3706,"value":264,"nodeType":82},{},[],{"metadata":3708,"sys":3711,"fields":3716},{"tags":3709,"concepts":3710},[],[],{"space":3712,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":3714,"publishedVersion":62,"revision":44,"locale":29},{"sys":3713},{"type":12,"linkType":13,"id":14},{"sys":3715},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":3717},{"url":280,"details":3718,"fileName":286,"contentType":287},{"size":282,"image":3719},{"width":284,"height":285},{"sys":3721,"fields":3724},{"id":3722,"createdAt":3723},"4kVdSdLvBSCpwNNFzLzom2","2025-05-27T13:58:09.206Z",{"title":3725,"slug":3726,"articleIntro":3725,"category":3727},"335 - Travaux en cours","compte-335-travaux-en-cours",[3728],{"metadata":3729,"sys":3732,"fields":3739},{"tags":3730,"concepts":3731},[],[],{"space":3733,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":3735,"publishedVersion":235,"revision":62,"contentType":3737,"locale":29},{"sys":3734},{"type":12,"linkType":13,"id":14},{"sys":3736},{"id":21,"type":12,"linkType":22},{"sys":3738},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":3740,"metaTitle":245,"metaDescription":246,"mainTitle":3741,"subtitle":265,"heroImage":3756,"ctaButton":288,"ctaLink":289},[244],{"data":3742,"content":3743,"nodeType":74},{},[3744,3750],{"data":3745,"content":3746,"nodeType":257},{},[3747],{"data":3748,"marks":3749,"value":256,"nodeType":82},{},[],{"data":3751,"content":3752,"nodeType":87},{},[3753],{"data":3754,"marks":3755,"value":264,"nodeType":82},{},[],{"metadata":3757,"sys":3760,"fields":3765},{"tags":3758,"concepts":3759},[],[],{"space":3761,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":3763,"publishedVersion":62,"revision":44,"locale":29},{"sys":3762},{"type":12,"linkType":13,"id":14},{"sys":3764},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":3766},{"url":280,"details":3767,"fileName":286,"contentType":287},{"size":282,"image":3768},{"width":284,"height":285},{"sys":3770,"fields":3773},{"id":3771,"createdAt":3772},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":3774,"slug":3775,"articleIntro":3774,"category":3776},"Compte 508 - Obligations","compte-508-obligations",[3777],{"metadata":3778,"sys":3781,"fields":3788},{"tags":3779,"concepts":3780},[],[],{"space":3782,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":3784,"publishedVersion":235,"revision":62,"contentType":3786,"locale":29},{"sys":3783},{"type":12,"linkType":13,"id":14},{"sys":3785},{"id":21,"type":12,"linkType":22},{"sys":3787},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":3789,"metaTitle":245,"metaDescription":246,"mainTitle":3790,"subtitle":265,"heroImage":3805,"ctaButton":288,"ctaLink":289},[244],{"data":3791,"content":3792,"nodeType":74},{},[3793,3799],{"data":3794,"content":3795,"nodeType":257},{},[3796],{"data":3797,"marks":3798,"value":256,"nodeType":82},{},[],{"data":3800,"content":3801,"nodeType":87},{},[3802],{"data":3803,"marks":3804,"value":264,"nodeType":82},{},[],{"metadata":3806,"sys":3809,"fields":3814},{"tags":3807,"concepts":3808},[],[],{"space":3810,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":3812,"publishedVersion":62,"revision":44,"locale":29},{"sys":3811},{"type":12,"linkType":13,"id":14},{"sys":3813},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":3815},{"url":280,"details":3816,"fileName":286,"contentType":287},{"size":282,"image":3817},{"width":284,"height":285},{"sys":3819,"fields":3822},{"id":3820,"createdAt":3821},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":3823,"slug":3824,"articleIntro":3823,"category":3825},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[3826],{"metadata":3827,"sys":3830,"fields":3837},{"tags":3828,"concepts":3829},[],[],{"space":3831,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":3833,"publishedVersion":235,"revision":62,"contentType":3835,"locale":29},{"sys":3832},{"type":12,"linkType":13,"id":14},{"sys":3834},{"id":21,"type":12,"linkType":22},{"sys":3836},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":3838,"metaTitle":245,"metaDescription":246,"mainTitle":3839,"subtitle":265,"heroImage":3854,"ctaButton":288,"ctaLink":289},[244],{"data":3840,"content":3841,"nodeType":74},{},[3842,3848],{"data":3843,"content":3844,"nodeType":257},{},[3845],{"data":3846,"marks":3847,"value":256,"nodeType":82},{},[],{"data":3849,"content":3850,"nodeType":87},{},[3851],{"data":3852,"marks":3853,"value":264,"nodeType":82},{},[],{"metadata":3855,"sys":3858,"fields":3863},{"tags":3856,"concepts":3857},[],[],{"space":3859,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":3861,"publishedVersion":62,"revision":44,"locale":29},{"sys":3860},{"type":12,"linkType":13,"id":14},{"sys":3862},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":3864},{"url":280,"details":3865,"fileName":286,"contentType":287},{"size":282,"image":3866},{"width":284,"height":285},{"sys":3868,"fields":3871},{"id":3869,"createdAt":3870},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":3872,"slug":3873,"articleIntro":-1,"category":3874},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[3875],{"metadata":3876,"sys":3879,"fields":3886},{"tags":3877,"concepts":3878},[],[],{"space":3880,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":3882,"publishedVersion":235,"revision":62,"contentType":3884,"locale":29},{"sys":3881},{"type":12,"linkType":13,"id":14},{"sys":3883},{"id":21,"type":12,"linkType":22},{"sys":3885},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":3887,"metaTitle":245,"metaDescription":246,"mainTitle":3888,"subtitle":265,"heroImage":3903,"ctaButton":288,"ctaLink":289},[244],{"data":3889,"content":3890,"nodeType":74},{},[3891,3897],{"data":3892,"content":3893,"nodeType":257},{},[3894],{"data":3895,"marks":3896,"value":256,"nodeType":82},{},[],{"data":3898,"content":3899,"nodeType":87},{},[3900],{"data":3901,"marks":3902,"value":264,"nodeType":82},{},[],{"metadata":3904,"sys":3907,"fields":3912},{"tags":3905,"concepts":3906},[],[],{"space":3908,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":3910,"publishedVersion":62,"revision":44,"locale":29},{"sys":3909},{"type":12,"linkType":13,"id":14},{"sys":3911},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":3913},{"url":280,"details":3914,"fileName":286,"contentType":287},{"size":282,"image":3915},{"width":284,"height":285},{"sys":3917,"fields":3920},{"id":3918,"createdAt":3919},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":3921,"slug":3922,"articleIntro":3921,"category":3923},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[3924],{"metadata":3925,"sys":3928,"fields":3935},{"tags":3926,"concepts":3927},[],[],{"space":3929,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":3931,"publishedVersion":235,"revision":62,"contentType":3933,"locale":29},{"sys":3930},{"type":12,"linkType":13,"id":14},{"sys":3932},{"id":21,"type":12,"linkType":22},{"sys":3934},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":3936,"metaTitle":245,"metaDescription":246,"mainTitle":3937,"subtitle":265,"heroImage":3952,"ctaButton":288,"ctaLink":289},[244],{"data":3938,"content":3939,"nodeType":74},{},[3940,3946],{"data":3941,"content":3942,"nodeType":257},{},[3943],{"data":3944,"marks":3945,"value":256,"nodeType":82},{},[],{"data":3947,"content":3948,"nodeType":87},{},[3949],{"data":3950,"marks":3951,"value":264,"nodeType":82},{},[],{"metadata":3953,"sys":3956,"fields":3961},{"tags":3954,"concepts":3955},[],[],{"space":3957,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":3959,"publishedVersion":62,"revision":44,"locale":29},{"sys":3958},{"type":12,"linkType":13,"id":14},{"sys":3960},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":3962},{"url":280,"details":3963,"fileName":286,"contentType":287},{"size":282,"image":3964},{"width":284,"height":285},{"sys":3966,"fields":3969},{"id":3967,"createdAt":3968},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":3970,"slug":3971,"articleIntro":3970,"category":3972},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[3973],{"metadata":3974,"sys":3977,"fields":3984},{"tags":3975,"concepts":3976},[],[],{"space":3978,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":3980,"publishedVersion":235,"revision":62,"contentType":3982,"locale":29},{"sys":3979},{"type":12,"linkType":13,"id":14},{"sys":3981},{"id":21,"type":12,"linkType":22},{"sys":3983},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":3985,"metaTitle":245,"metaDescription":246,"mainTitle":3986,"subtitle":265,"heroImage":4001,"ctaButton":288,"ctaLink":289},[244],{"data":3987,"content":3988,"nodeType":74},{},[3989,3995],{"data":3990,"content":3991,"nodeType":257},{},[3992],{"data":3993,"marks":3994,"value":256,"nodeType":82},{},[],{"data":3996,"content":3997,"nodeType":87},{},[3998],{"data":3999,"marks":4000,"value":264,"nodeType":82},{},[],{"metadata":4002,"sys":4005,"fields":4010},{"tags":4003,"concepts":4004},[],[],{"space":4006,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":4008,"publishedVersion":62,"revision":44,"locale":29},{"sys":4007},{"type":12,"linkType":13,"id":14},{"sys":4009},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":4011},{"url":280,"details":4012,"fileName":286,"contentType":287},{"size":282,"image":4013},{"width":284,"height":285},{"sys":4015,"fields":4018},{"id":4016,"createdAt":4017},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":4019,"slug":4020,"articleIntro":4019,"category":4021},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[4022],{"metadata":4023,"sys":4026,"fields":4033},{"tags":4024,"concepts":4025},[],[],{"space":4027,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":4029,"publishedVersion":235,"revision":62,"contentType":4031,"locale":29},{"sys":4028},{"type":12,"linkType":13,"id":14},{"sys":4030},{"id":21,"type":12,"linkType":22},{"sys":4032},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":4034,"metaTitle":245,"metaDescription":246,"mainTitle":4035,"subtitle":265,"heroImage":4050,"ctaButton":288,"ctaLink":289},[244],{"data":4036,"content":4037,"nodeType":74},{},[4038,4044],{"data":4039,"content":4040,"nodeType":257},{},[4041],{"data":4042,"marks":4043,"value":256,"nodeType":82},{},[],{"data":4045,"content":4046,"nodeType":87},{},[4047],{"data":4048,"marks":4049,"value":264,"nodeType":82},{},[],{"metadata":4051,"sys":4054,"fields":4059},{"tags":4052,"concepts":4053},[],[],{"space":4055,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":4057,"publishedVersion":62,"revision":44,"locale":29},{"sys":4056},{"type":12,"linkType":13,"id":14},{"sys":4058},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":4060},{"url":280,"details":4061,"fileName":286,"contentType":287},{"size":282,"image":4062},{"width":284,"height":285},{"sys":4064,"fields":4067},{"id":4065,"createdAt":4066},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":4068,"slug":4069,"articleIntro":4068,"category":4070},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[4071],{"metadata":4072,"sys":4075,"fields":4082},{"tags":4073,"concepts":4074},[],[],{"space":4076,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":4078,"publishedVersion":235,"revision":62,"contentType":4080,"locale":29},{"sys":4077},{"type":12,"linkType":13,"id":14},{"sys":4079},{"id":21,"type":12,"linkType":22},{"sys":4081},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":4083,"metaTitle":245,"metaDescription":246,"mainTitle":4084,"subtitle":265,"heroImage":4099,"ctaButton":288,"ctaLink":289},[244],{"data":4085,"content":4086,"nodeType":74},{},[4087,4093],{"data":4088,"content":4089,"nodeType":257},{},[4090],{"data":4091,"marks":4092,"value":256,"nodeType":82},{},[],{"data":4094,"content":4095,"nodeType":87},{},[4096],{"data":4097,"marks":4098,"value":264,"nodeType":82},{},[],{"metadata":4100,"sys":4103,"fields":4108},{"tags":4101,"concepts":4102},[],[],{"space":4104,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":4106,"publishedVersion":62,"revision":44,"locale":29},{"sys":4105},{"type":12,"linkType":13,"id":14},{"sys":4107},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":4109},{"url":280,"details":4110,"fileName":286,"contentType":287},{"size":282,"image":4111},{"width":284,"height":285},{"sys":4113,"fields":4116},{"id":4114,"createdAt":4115},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":4117,"slug":4118,"articleIntro":4117,"category":4119},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[4120],{"metadata":4121,"sys":4124,"fields":4131},{"tags":4122,"concepts":4123},[],[],{"space":4125,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":4127,"publishedVersion":235,"revision":62,"contentType":4129,"locale":29},{"sys":4126},{"type":12,"linkType":13,"id":14},{"sys":4128},{"id":21,"type":12,"linkType":22},{"sys":4130},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":4132,"metaTitle":245,"metaDescription":246,"mainTitle":4133,"subtitle":265,"heroImage":4148,"ctaButton":288,"ctaLink":289},[244],{"data":4134,"content":4135,"nodeType":74},{},[4136,4142],{"data":4137,"content":4138,"nodeType":257},{},[4139],{"data":4140,"marks":4141,"value":256,"nodeType":82},{},[],{"data":4143,"content":4144,"nodeType":87},{},[4145],{"data":4146,"marks":4147,"value":264,"nodeType":82},{},[],{"metadata":4149,"sys":4152,"fields":4157},{"tags":4150,"concepts":4151},[],[],{"space":4153,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":4155,"publishedVersion":62,"revision":44,"locale":29},{"sys":4154},{"type":12,"linkType":13,"id":14},{"sys":4156},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":4158},{"url":280,"details":4159,"fileName":286,"contentType":287},{"size":282,"image":4160},{"width":284,"height":285},{"sys":4162,"fields":4165},{"id":4163,"createdAt":4164},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":4166,"slug":4167,"articleIntro":4166,"category":4168},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[4169],{"metadata":4170,"sys":4173,"fields":4180},{"tags":4171,"concepts":4172},[],[],{"space":4174,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":4176,"publishedVersion":235,"revision":62,"contentType":4178,"locale":29},{"sys":4175},{"type":12,"linkType":13,"id":14},{"sys":4177},{"id":21,"type":12,"linkType":22},{"sys":4179},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":4181,"metaTitle":245,"metaDescription":246,"mainTitle":4182,"subtitle":265,"heroImage":4197,"ctaButton":288,"ctaLink":289},[244],{"data":4183,"content":4184,"nodeType":74},{},[4185,4191],{"data":4186,"content":4187,"nodeType":257},{},[4188],{"data":4189,"marks":4190,"value":256,"nodeType":82},{},[],{"data":4192,"content":4193,"nodeType":87},{},[4194],{"data":4195,"marks":4196,"value":264,"nodeType":82},{},[],{"metadata":4198,"sys":4201,"fields":4206},{"tags":4199,"concepts":4200},[],[],{"space":4202,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":4204,"publishedVersion":62,"revision":44,"locale":29},{"sys":4203},{"type":12,"linkType":13,"id":14},{"sys":4205},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":4207},{"url":280,"details":4208,"fileName":286,"contentType":287},{"size":282,"image":4209},{"width":284,"height":285},{"sys":4211,"fields":4214},{"id":4212,"createdAt":4213},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":4215,"slug":4216,"articleIntro":4215,"category":4217},"Compte 211 - Terrains","compte-211-terrains",[4218],{"metadata":4219,"sys":4222,"fields":4229},{"tags":4220,"concepts":4221},[],[],{"space":4223,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":4225,"publishedVersion":235,"revision":62,"contentType":4227,"locale":29},{"sys":4224},{"type":12,"linkType":13,"id":14},{"sys":4226},{"id":21,"type":12,"linkType":22},{"sys":4228},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":4230,"metaTitle":245,"metaDescription":246,"mainTitle":4231,"subtitle":265,"heroImage":4246,"ctaButton":288,"ctaLink":289},[244],{"data":4232,"content":4233,"nodeType":74},{},[4234,4240],{"data":4235,"content":4236,"nodeType":257},{},[4237],{"data":4238,"marks":4239,"value":256,"nodeType":82},{},[],{"data":4241,"content":4242,"nodeType":87},{},[4243],{"data":4244,"marks":4245,"value":264,"nodeType":82},{},[],{"metadata":4247,"sys":4250,"fields":4255},{"tags":4248,"concepts":4249},[],[],{"space":4251,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":4253,"publishedVersion":62,"revision":44,"locale":29},{"sys":4252},{"type":12,"linkType":13,"id":14},{"sys":4254},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":4256},{"url":280,"details":4257,"fileName":286,"contentType":287},{"size":282,"image":4258},{"width":284,"height":285},{"sys":4260,"fields":4263},{"id":4261,"createdAt":4262},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":4264,"slug":4265,"articleIntro":4266,"category":4267},"Comment comptabiliser la CVAE ?","compte-comptable-cvae","Intégrée dans la cotisation économique territoriale (CET), la CVAE (cotisation sur la valeur ajoutée des entreprises) est associée à une autre taxe, la cotisation foncière des entreprises (CFE). La CVAE aurait dû être supprimée en 2027, mais la loi finances 2025 a reporté sa disparition à 2030. Il va donc falloir, cette année encore, déclarer, payer et comptabiliser la CVAE. Quels comptes comptables utiliser et quelles écritures appliquer ? Avant de vous lancer, assurez-vous que vous êtes bien redevable de cette cotisation locale.",[4268],{"metadata":4269,"sys":4272,"fields":4279},{"tags":4270,"concepts":4271},[],[],{"space":4273,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":4275,"publishedVersion":235,"revision":62,"contentType":4277,"locale":29},{"sys":4274},{"type":12,"linkType":13,"id":14},{"sys":4276},{"id":21,"type":12,"linkType":22},{"sys":4278},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":4280,"metaTitle":245,"metaDescription":246,"mainTitle":4281,"subtitle":265,"heroImage":4296,"ctaButton":288,"ctaLink":289},[244],{"data":4282,"content":4283,"nodeType":74},{},[4284,4290],{"data":4285,"content":4286,"nodeType":257},{},[4287],{"data":4288,"marks":4289,"value":256,"nodeType":82},{},[],{"data":4291,"content":4292,"nodeType":87},{},[4293],{"data":4294,"marks":4295,"value":264,"nodeType":82},{},[],{"metadata":4297,"sys":4300,"fields":4305},{"tags":4298,"concepts":4299},[],[],{"space":4301,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":4303,"publishedVersion":62,"revision":44,"locale":29},{"sys":4302},{"type":12,"linkType":13,"id":14},{"sys":4304},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":4306},{"url":280,"details":4307,"fileName":286,"contentType":287},{"size":282,"image":4308},{"width":284,"height":285},{"sys":4310,"fields":4313},{"id":4311,"createdAt":4312},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":4314,"slug":4315,"articleIntro":4314,"category":4316},"Compte 2131 - Bâtiments","compte-2131-batiments",[4317],{"metadata":4318,"sys":4321,"fields":4328},{"tags":4319,"concepts":4320},[],[],{"space":4322,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":4324,"publishedVersion":235,"revision":62,"contentType":4326,"locale":29},{"sys":4323},{"type":12,"linkType":13,"id":14},{"sys":4325},{"id":21,"type":12,"linkType":22},{"sys":4327},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":4329,"metaTitle":245,"metaDescription":246,"mainTitle":4330,"subtitle":265,"heroImage":4345,"ctaButton":288,"ctaLink":289},[244],{"data":4331,"content":4332,"nodeType":74},{},[4333,4339],{"data":4334,"content":4335,"nodeType":257},{},[4336],{"data":4337,"marks":4338,"value":256,"nodeType":82},{},[],{"data":4340,"content":4341,"nodeType":87},{},[4342],{"data":4343,"marks":4344,"value":264,"nodeType":82},{},[],{"metadata":4346,"sys":4349,"fields":4354},{"tags":4347,"concepts":4348},[],[],{"space":4350,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":4352,"publishedVersion":62,"revision":44,"locale":29},{"sys":4351},{"type":12,"linkType":13,"id":14},{"sys":4353},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":4355},{"url":280,"details":4356,"fileName":286,"contentType":287},{"size":282,"image":4357},{"width":284,"height":285},{"sys":4359,"fields":4362},{"id":4360,"createdAt":4361},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":4363,"slug":4364,"articleIntro":4363,"category":4365},"Compte 6237 - Publications","compte-6237-publications",[4366],{"metadata":4367,"sys":4370,"fields":4377},{"tags":4368,"concepts":4369},[],[],{"space":4371,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":4373,"publishedVersion":235,"revision":62,"contentType":4375,"locale":29},{"sys":4372},{"type":12,"linkType":13,"id":14},{"sys":4374},{"id":21,"type":12,"linkType":22},{"sys":4376},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":4378,"metaTitle":245,"metaDescription":246,"mainTitle":4379,"subtitle":265,"heroImage":4394,"ctaButton":288,"ctaLink":289},[244],{"data":4380,"content":4381,"nodeType":74},{},[4382,4388],{"data":4383,"content":4384,"nodeType":257},{},[4385],{"data":4386,"marks":4387,"value":256,"nodeType":82},{},[],{"data":4389,"content":4390,"nodeType":87},{},[4391],{"data":4392,"marks":4393,"value":264,"nodeType":82},{},[],{"metadata":4395,"sys":4398,"fields":4403},{"tags":4396,"concepts":4397},[],[],{"space":4399,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":4401,"publishedVersion":62,"revision":44,"locale":29},{"sys":4400},{"type":12,"linkType":13,"id":14},{"sys":4402},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":4404},{"url":280,"details":4405,"fileName":286,"contentType":287},{"size":282,"image":4406},{"width":284,"height":285},{"sys":4408,"fields":4411},{"id":4409,"createdAt":4410},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":4412,"slug":4413,"articleIntro":4412,"category":4414},"206 - Droit au bail","compte-206-droit-au-bail",[4415],{"metadata":4416,"sys":4419,"fields":4426},{"tags":4417,"concepts":4418},[],[],{"space":4420,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":4422,"publishedVersion":235,"revision":62,"contentType":4424,"locale":29},{"sys":4421},{"type":12,"linkType":13,"id":14},{"sys":4423},{"id":21,"type":12,"linkType":22},{"sys":4425},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":4427,"metaTitle":245,"metaDescription":246,"mainTitle":4428,"subtitle":265,"heroImage":4443,"ctaButton":288,"ctaLink":289},[244],{"data":4429,"content":4430,"nodeType":74},{},[4431,4437],{"data":4432,"content":4433,"nodeType":257},{},[4434],{"data":4435,"marks":4436,"value":256,"nodeType":82},{},[],{"data":4438,"content":4439,"nodeType":87},{},[4440],{"data":4441,"marks":4442,"value":264,"nodeType":82},{},[],{"metadata":4444,"sys":4447,"fields":4452},{"tags":4445,"concepts":4446},[],[],{"space":4448,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":4450,"publishedVersion":62,"revision":44,"locale":29},{"sys":4449},{"type":12,"linkType":13,"id":14},{"sys":4451},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":4453},{"url":280,"details":4454,"fileName":286,"contentType":287},{"size":282,"image":4455},{"width":284,"height":285},{"sys":4457,"fields":4460},{"id":4458,"createdAt":4459},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":4461,"slug":4462,"articleIntro":-1,"category":4463},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[4464],{"metadata":4465,"sys":4468,"fields":4475},{"tags":4466,"concepts":4467},[],[],{"space":4469,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":4471,"publishedVersion":235,"revision":62,"contentType":4473,"locale":29},{"sys":4470},{"type":12,"linkType":13,"id":14},{"sys":4472},{"id":21,"type":12,"linkType":22},{"sys":4474},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":4476,"metaTitle":245,"metaDescription":246,"mainTitle":4477,"subtitle":265,"heroImage":4492,"ctaButton":288,"ctaLink":289},[244],{"data":4478,"content":4479,"nodeType":74},{},[4480,4486],{"data":4481,"content":4482,"nodeType":257},{},[4483],{"data":4484,"marks":4485,"value":256,"nodeType":82},{},[],{"data":4487,"content":4488,"nodeType":87},{},[4489],{"data":4490,"marks":4491,"value":264,"nodeType":82},{},[],{"metadata":4493,"sys":4496,"fields":4501},{"tags":4494,"concepts":4495},[],[],{"space":4497,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":4499,"publishedVersion":62,"revision":44,"locale":29},{"sys":4498},{"type":12,"linkType":13,"id":14},{"sys":4500},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":4502},{"url":280,"details":4503,"fileName":286,"contentType":287},{"size":282,"image":4504},{"width":284,"height":285},{"sys":4506,"fields":4509},{"id":4507,"createdAt":4508},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":4510,"slug":4511,"articleIntro":4510,"category":4512},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[4513],{"metadata":4514,"sys":4517,"fields":4524},{"tags":4515,"concepts":4516},[],[],{"space":4518,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":4520,"publishedVersion":235,"revision":62,"contentType":4522,"locale":29},{"sys":4519},{"type":12,"linkType":13,"id":14},{"sys":4521},{"id":21,"type":12,"linkType":22},{"sys":4523},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":4525,"metaTitle":245,"metaDescription":246,"mainTitle":4526,"subtitle":265,"heroImage":4541,"ctaButton":288,"ctaLink":289},[244],{"data":4527,"content":4528,"nodeType":74},{},[4529,4535],{"data":4530,"content":4531,"nodeType":257},{},[4532],{"data":4533,"marks":4534,"value":256,"nodeType":82},{},[],{"data":4536,"content":4537,"nodeType":87},{},[4538],{"data":4539,"marks":4540,"value":264,"nodeType":82},{},[],{"metadata":4542,"sys":4545,"fields":4550},{"tags":4543,"concepts":4544},[],[],{"space":4546,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":4548,"publishedVersion":62,"revision":44,"locale":29},{"sys":4547},{"type":12,"linkType":13,"id":14},{"sys":4549},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":4551},{"url":280,"details":4552,"fileName":286,"contentType":287},{"size":282,"image":4553},{"width":284,"height":285},{"sys":4555,"fields":4558},{"id":4556,"createdAt":4557},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":4559,"slug":4560,"articleIntro":4559,"category":4561},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[4562],{"metadata":4563,"sys":4566,"fields":4573},{"tags":4564,"concepts":4565},[],[],{"space":4567,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":4569,"publishedVersion":235,"revision":62,"contentType":4571,"locale":29},{"sys":4568},{"type":12,"linkType":13,"id":14},{"sys":4570},{"id":21,"type":12,"linkType":22},{"sys":4572},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":4574,"metaTitle":245,"metaDescription":246,"mainTitle":4575,"subtitle":265,"heroImage":4590,"ctaButton":288,"ctaLink":289},[244],{"data":4576,"content":4577,"nodeType":74},{},[4578,4584],{"data":4579,"content":4580,"nodeType":257},{},[4581],{"data":4582,"marks":4583,"value":256,"nodeType":82},{},[],{"data":4585,"content":4586,"nodeType":87},{},[4587],{"data":4588,"marks":4589,"value":264,"nodeType":82},{},[],{"metadata":4591,"sys":4594,"fields":4599},{"tags":4592,"concepts":4593},[],[],{"space":4595,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":4597,"publishedVersion":62,"revision":44,"locale":29},{"sys":4596},{"type":12,"linkType":13,"id":14},{"sys":4598},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":4600},{"url":280,"details":4601,"fileName":286,"contentType":287},{"size":282,"image":4602},{"width":284,"height":285},{"sys":4604,"fields":4607},{"id":4605,"createdAt":4606},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":4608,"slug":4609,"articleIntro":4608,"category":4610},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[4611],{"metadata":4612,"sys":4615,"fields":4622},{"tags":4613,"concepts":4614},[],[],{"space":4616,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":4618,"publishedVersion":235,"revision":62,"contentType":4620,"locale":29},{"sys":4617},{"type":12,"linkType":13,"id":14},{"sys":4619},{"id":21,"type":12,"linkType":22},{"sys":4621},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":4623,"metaTitle":245,"metaDescription":246,"mainTitle":4624,"subtitle":265,"heroImage":4639,"ctaButton":288,"ctaLink":289},[244],{"data":4625,"content":4626,"nodeType":74},{},[4627,4633],{"data":4628,"content":4629,"nodeType":257},{},[4630],{"data":4631,"marks":4632,"value":256,"nodeType":82},{},[],{"data":4634,"content":4635,"nodeType":87},{},[4636],{"data":4637,"marks":4638,"value":264,"nodeType":82},{},[],{"metadata":4640,"sys":4643,"fields":4648},{"tags":4641,"concepts":4642},[],[],{"space":4644,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":4646,"publishedVersion":62,"revision":44,"locale":29},{"sys":4645},{"type":12,"linkType":13,"id":14},{"sys":4647},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":4649},{"url":280,"details":4650,"fileName":286,"contentType":287},{"size":282,"image":4651},{"width":284,"height":285},{"sys":4653,"fields":4656},{"id":4654,"createdAt":4655},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":4657,"slug":4658,"articleIntro":4657,"category":4659},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[4660],{"metadata":4661,"sys":4664,"fields":4671},{"tags":4662,"concepts":4663},[],[],{"space":4665,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":4667,"publishedVersion":235,"revision":62,"contentType":4669,"locale":29},{"sys":4666},{"type":12,"linkType":13,"id":14},{"sys":4668},{"id":21,"type":12,"linkType":22},{"sys":4670},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":4672,"metaTitle":245,"metaDescription":246,"mainTitle":4673,"subtitle":265,"heroImage":4688,"ctaButton":288,"ctaLink":289},[244],{"data":4674,"content":4675,"nodeType":74},{},[4676,4682],{"data":4677,"content":4678,"nodeType":257},{},[4679],{"data":4680,"marks":4681,"value":256,"nodeType":82},{},[],{"data":4683,"content":4684,"nodeType":87},{},[4685],{"data":4686,"marks":4687,"value":264,"nodeType":82},{},[],{"metadata":4689,"sys":4692,"fields":4697},{"tags":4690,"concepts":4691},[],[],{"space":4693,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":4695,"publishedVersion":62,"revision":44,"locale":29},{"sys":4694},{"type":12,"linkType":13,"id":14},{"sys":4696},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":4698},{"url":280,"details":4699,"fileName":286,"contentType":287},{"size":282,"image":4700},{"width":284,"height":285},{"sys":4702,"fields":4705},{"id":4703,"createdAt":4704},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":4706,"slug":4707,"articleIntro":4706,"category":4708},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[4709],{"metadata":4710,"sys":4713,"fields":4720},{"tags":4711,"concepts":4712},[],[],{"space":4714,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":4716,"publishedVersion":235,"revision":62,"contentType":4718,"locale":29},{"sys":4715},{"type":12,"linkType":13,"id":14},{"sys":4717},{"id":21,"type":12,"linkType":22},{"sys":4719},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":4721,"metaTitle":245,"metaDescription":246,"mainTitle":4722,"subtitle":265,"heroImage":4737,"ctaButton":288,"ctaLink":289},[244],{"data":4723,"content":4724,"nodeType":74},{},[4725,4731],{"data":4726,"content":4727,"nodeType":257},{},[4728],{"data":4729,"marks":4730,"value":256,"nodeType":82},{},[],{"data":4732,"content":4733,"nodeType":87},{},[4734],{"data":4735,"marks":4736,"value":264,"nodeType":82},{},[],{"metadata":4738,"sys":4741,"fields":4746},{"tags":4739,"concepts":4740},[],[],{"space":4742,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":4744,"publishedVersion":62,"revision":44,"locale":29},{"sys":4743},{"type":12,"linkType":13,"id":14},{"sys":4745},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":4747},{"url":280,"details":4748,"fileName":286,"contentType":287},{"size":282,"image":4749},{"width":284,"height":285},{"sys":4751,"fields":4754},{"id":4752,"createdAt":4753},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":4755,"slug":4756,"articleIntro":4755,"category":4757},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[4758],{"metadata":4759,"sys":4762,"fields":4769},{"tags":4760,"concepts":4761},[],[],{"space":4763,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":4765,"publishedVersion":235,"revision":62,"contentType":4767,"locale":29},{"sys":4764},{"type":12,"linkType":13,"id":14},{"sys":4766},{"id":21,"type":12,"linkType":22},{"sys":4768},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":4770,"metaTitle":245,"metaDescription":246,"mainTitle":4771,"subtitle":265,"heroImage":4786,"ctaButton":288,"ctaLink":289},[244],{"data":4772,"content":4773,"nodeType":74},{},[4774,4780],{"data":4775,"content":4776,"nodeType":257},{},[4777],{"data":4778,"marks":4779,"value":256,"nodeType":82},{},[],{"data":4781,"content":4782,"nodeType":87},{},[4783],{"data":4784,"marks":4785,"value":264,"nodeType":82},{},[],{"metadata":4787,"sys":4790,"fields":4795},{"tags":4788,"concepts":4789},[],[],{"space":4791,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":4793,"publishedVersion":62,"revision":44,"locale":29},{"sys":4792},{"type":12,"linkType":13,"id":14},{"sys":4794},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":4796},{"url":280,"details":4797,"fileName":286,"contentType":287},{"size":282,"image":4798},{"width":284,"height":285},{"sys":4800,"fields":4803},{"id":4801,"createdAt":4802},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":4804,"slug":4805,"articleIntro":4804,"category":4806},"331 - Produits en cours","compte-331-produits-en-cours",[4807],{"metadata":4808,"sys":4811,"fields":4818},{"tags":4809,"concepts":4810},[],[],{"space":4812,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":4814,"publishedVersion":235,"revision":62,"contentType":4816,"locale":29},{"sys":4813},{"type":12,"linkType":13,"id":14},{"sys":4815},{"id":21,"type":12,"linkType":22},{"sys":4817},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":4819,"metaTitle":245,"metaDescription":246,"mainTitle":4820,"subtitle":265,"heroImage":4835,"ctaButton":288,"ctaLink":289},[244],{"data":4821,"content":4822,"nodeType":74},{},[4823,4829],{"data":4824,"content":4825,"nodeType":257},{},[4826],{"data":4827,"marks":4828,"value":256,"nodeType":82},{},[],{"data":4830,"content":4831,"nodeType":87},{},[4832],{"data":4833,"marks":4834,"value":264,"nodeType":82},{},[],{"metadata":4836,"sys":4839,"fields":4844},{"tags":4837,"concepts":4838},[],[],{"space":4840,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":4842,"publishedVersion":62,"revision":44,"locale":29},{"sys":4841},{"type":12,"linkType":13,"id":14},{"sys":4843},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":4845},{"url":280,"details":4846,"fileName":286,"contentType":287},{"size":282,"image":4847},{"width":284,"height":285},{"sys":4849,"fields":4852},{"id":4850,"createdAt":4851},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":4853,"slug":4854,"articleIntro":4853,"category":4855},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[4856],{"metadata":4857,"sys":4860,"fields":4867},{"tags":4858,"concepts":4859},[],[],{"space":4861,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":4863,"publishedVersion":235,"revision":62,"contentType":4865,"locale":29},{"sys":4862},{"type":12,"linkType":13,"id":14},{"sys":4864},{"id":21,"type":12,"linkType":22},{"sys":4866},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":4868,"metaTitle":245,"metaDescription":246,"mainTitle":4869,"subtitle":265,"heroImage":4884,"ctaButton":288,"ctaLink":289},[244],{"data":4870,"content":4871,"nodeType":74},{},[4872,4878],{"data":4873,"content":4874,"nodeType":257},{},[4875],{"data":4876,"marks":4877,"value":256,"nodeType":82},{},[],{"data":4879,"content":4880,"nodeType":87},{},[4881],{"data":4882,"marks":4883,"value":264,"nodeType":82},{},[],{"metadata":4885,"sys":4888,"fields":4893},{"tags":4886,"concepts":4887},[],[],{"space":4889,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":4891,"publishedVersion":62,"revision":44,"locale":29},{"sys":4890},{"type":12,"linkType":13,"id":14},{"sys":4892},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":4894},{"url":280,"details":4895,"fileName":286,"contentType":287},{"size":282,"image":4896},{"width":284,"height":285},{"sys":4898,"fields":4901},{"id":4899,"createdAt":4900},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":4902,"slug":4903,"articleIntro":4902,"category":4904},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[4905],{"metadata":4906,"sys":4909,"fields":4916},{"tags":4907,"concepts":4908},[],[],{"space":4910,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":4912,"publishedVersion":235,"revision":62,"contentType":4914,"locale":29},{"sys":4911},{"type":12,"linkType":13,"id":14},{"sys":4913},{"id":21,"type":12,"linkType":22},{"sys":4915},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":4917,"metaTitle":245,"metaDescription":246,"mainTitle":4918,"subtitle":265,"heroImage":4933,"ctaButton":288,"ctaLink":289},[244],{"data":4919,"content":4920,"nodeType":74},{},[4921,4927],{"data":4922,"content":4923,"nodeType":257},{},[4924],{"data":4925,"marks":4926,"value":256,"nodeType":82},{},[],{"data":4928,"content":4929,"nodeType":87},{},[4930],{"data":4931,"marks":4932,"value":264,"nodeType":82},{},[],{"metadata":4934,"sys":4937,"fields":4942},{"tags":4935,"concepts":4936},[],[],{"space":4938,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":4940,"publishedVersion":62,"revision":44,"locale":29},{"sys":4939},{"type":12,"linkType":13,"id":14},{"sys":4941},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":4943},{"url":280,"details":4944,"fileName":286,"contentType":287},{"size":282,"image":4945},{"width":284,"height":285},{"sys":4947,"fields":4950},{"id":4948,"createdAt":4949},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":4951,"slug":4952,"articleIntro":4951,"category":4953},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[4954],{"metadata":4955,"sys":4958,"fields":4965},{"tags":4956,"concepts":4957},[],[],{"space":4959,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":4961,"publishedVersion":235,"revision":62,"contentType":4963,"locale":29},{"sys":4960},{"type":12,"linkType":13,"id":14},{"sys":4962},{"id":21,"type":12,"linkType":22},{"sys":4964},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":4966,"metaTitle":245,"metaDescription":246,"mainTitle":4967,"subtitle":265,"heroImage":4982,"ctaButton":288,"ctaLink":289},[244],{"data":4968,"content":4969,"nodeType":74},{},[4970,4976],{"data":4971,"content":4972,"nodeType":257},{},[4973],{"data":4974,"marks":4975,"value":256,"nodeType":82},{},[],{"data":4977,"content":4978,"nodeType":87},{},[4979],{"data":4980,"marks":4981,"value":264,"nodeType":82},{},[],{"metadata":4983,"sys":4986,"fields":4991},{"tags":4984,"concepts":4985},[],[],{"space":4987,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":4989,"publishedVersion":62,"revision":44,"locale":29},{"sys":4988},{"type":12,"linkType":13,"id":14},{"sys":4990},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":4992},{"url":280,"details":4993,"fileName":286,"contentType":287},{"size":282,"image":4994},{"width":284,"height":285},{"sys":4996,"fields":4999},{"id":4997,"createdAt":4998},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":5000,"slug":5001,"articleIntro":5000,"category":5002},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[5003],{"metadata":5004,"sys":5007,"fields":5014},{"tags":5005,"concepts":5006},[],[],{"space":5008,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":5010,"publishedVersion":235,"revision":62,"contentType":5012,"locale":29},{"sys":5009},{"type":12,"linkType":13,"id":14},{"sys":5011},{"id":21,"type":12,"linkType":22},{"sys":5013},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":5015,"metaTitle":245,"metaDescription":246,"mainTitle":5016,"subtitle":265,"heroImage":5031,"ctaButton":288,"ctaLink":289},[244],{"data":5017,"content":5018,"nodeType":74},{},[5019,5025],{"data":5020,"content":5021,"nodeType":257},{},[5022],{"data":5023,"marks":5024,"value":256,"nodeType":82},{},[],{"data":5026,"content":5027,"nodeType":87},{},[5028],{"data":5029,"marks":5030,"value":264,"nodeType":82},{},[],{"metadata":5032,"sys":5035,"fields":5040},{"tags":5033,"concepts":5034},[],[],{"space":5036,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":5038,"publishedVersion":62,"revision":44,"locale":29},{"sys":5037},{"type":12,"linkType":13,"id":14},{"sys":5039},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":5041},{"url":280,"details":5042,"fileName":286,"contentType":287},{"size":282,"image":5043},{"width":284,"height":285},{"sys":5045,"fields":5048},{"id":5046,"createdAt":5047},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":5049,"slug":5050,"articleIntro":5049,"category":5051},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[5052],{"metadata":5053,"sys":5056,"fields":5063},{"tags":5054,"concepts":5055},[],[],{"space":5057,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":5059,"publishedVersion":235,"revision":62,"contentType":5061,"locale":29},{"sys":5058},{"type":12,"linkType":13,"id":14},{"sys":5060},{"id":21,"type":12,"linkType":22},{"sys":5062},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":5064,"metaTitle":245,"metaDescription":246,"mainTitle":5065,"subtitle":265,"heroImage":5080,"ctaButton":288,"ctaLink":289},[244],{"data":5066,"content":5067,"nodeType":74},{},[5068,5074],{"data":5069,"content":5070,"nodeType":257},{},[5071],{"data":5072,"marks":5073,"value":256,"nodeType":82},{},[],{"data":5075,"content":5076,"nodeType":87},{},[5077],{"data":5078,"marks":5079,"value":264,"nodeType":82},{},[],{"metadata":5081,"sys":5084,"fields":5089},{"tags":5082,"concepts":5083},[],[],{"space":5085,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":5087,"publishedVersion":62,"revision":44,"locale":29},{"sys":5086},{"type":12,"linkType":13,"id":14},{"sys":5088},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":5090},{"url":280,"details":5091,"fileName":286,"contentType":287},{"size":282,"image":5092},{"width":284,"height":285},{"sys":5094,"fields":5097},{"id":5095,"createdAt":5096},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":5098,"slug":5099,"articleIntro":5098,"category":5100},"698 - Intégration fiscale","compte-698-integration-fiscale",[5101],{"metadata":5102,"sys":5105,"fields":5112},{"tags":5103,"concepts":5104},[],[],{"space":5106,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":5108,"publishedVersion":235,"revision":62,"contentType":5110,"locale":29},{"sys":5107},{"type":12,"linkType":13,"id":14},{"sys":5109},{"id":21,"type":12,"linkType":22},{"sys":5111},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":5113,"metaTitle":245,"metaDescription":246,"mainTitle":5114,"subtitle":265,"heroImage":5129,"ctaButton":288,"ctaLink":289},[244],{"data":5115,"content":5116,"nodeType":74},{},[5117,5123],{"data":5118,"content":5119,"nodeType":257},{},[5120],{"data":5121,"marks":5122,"value":256,"nodeType":82},{},[],{"data":5124,"content":5125,"nodeType":87},{},[5126],{"data":5127,"marks":5128,"value":264,"nodeType":82},{},[],{"metadata":5130,"sys":5133,"fields":5138},{"tags":5131,"concepts":5132},[],[],{"space":5134,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":5136,"publishedVersion":62,"revision":44,"locale":29},{"sys":5135},{"type":12,"linkType":13,"id":14},{"sys":5137},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":5139},{"url":280,"details":5140,"fileName":286,"contentType":287},{"size":282,"image":5141},{"width":284,"height":285},{"sys":5143,"fields":5146},{"id":5144,"createdAt":5145},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":5147,"slug":5148,"articleIntro":-1,"category":5149},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[5150],{"metadata":5151,"sys":5154,"fields":5161},{"tags":5152,"concepts":5153},[],[],{"space":5155,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":5157,"publishedVersion":235,"revision":62,"contentType":5159,"locale":29},{"sys":5156},{"type":12,"linkType":13,"id":14},{"sys":5158},{"id":21,"type":12,"linkType":22},{"sys":5160},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":5162,"metaTitle":245,"metaDescription":246,"mainTitle":5163,"subtitle":265,"heroImage":5178,"ctaButton":288,"ctaLink":289},[244],{"data":5164,"content":5165,"nodeType":74},{},[5166,5172],{"data":5167,"content":5168,"nodeType":257},{},[5169],{"data":5170,"marks":5171,"value":256,"nodeType":82},{},[],{"data":5173,"content":5174,"nodeType":87},{},[5175],{"data":5176,"marks":5177,"value":264,"nodeType":82},{},[],{"metadata":5179,"sys":5182,"fields":5187},{"tags":5180,"concepts":5181},[],[],{"space":5183,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":5185,"publishedVersion":62,"revision":44,"locale":29},{"sys":5184},{"type":12,"linkType":13,"id":14},{"sys":5186},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":5188},{"url":280,"details":5189,"fileName":286,"contentType":287},{"size":282,"image":5190},{"width":284,"height":285},{"sys":5192,"fields":5195},{"id":5193,"createdAt":5194},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":5196,"slug":5197,"articleIntro":5196,"category":5198},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[5199],{"metadata":5200,"sys":5203,"fields":5210},{"tags":5201,"concepts":5202},[],[],{"space":5204,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":5206,"publishedVersion":235,"revision":62,"contentType":5208,"locale":29},{"sys":5205},{"type":12,"linkType":13,"id":14},{"sys":5207},{"id":21,"type":12,"linkType":22},{"sys":5209},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":5211,"metaTitle":245,"metaDescription":246,"mainTitle":5212,"subtitle":265,"heroImage":5227,"ctaButton":288,"ctaLink":289},[244],{"data":5213,"content":5214,"nodeType":74},{},[5215,5221],{"data":5216,"content":5217,"nodeType":257},{},[5218],{"data":5219,"marks":5220,"value":256,"nodeType":82},{},[],{"data":5222,"content":5223,"nodeType":87},{},[5224],{"data":5225,"marks":5226,"value":264,"nodeType":82},{},[],{"metadata":5228,"sys":5231,"fields":5236},{"tags":5229,"concepts":5230},[],[],{"space":5232,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":5234,"publishedVersion":62,"revision":44,"locale":29},{"sys":5233},{"type":12,"linkType":13,"id":14},{"sys":5235},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":5237},{"url":280,"details":5238,"fileName":286,"contentType":287},{"size":282,"image":5239},{"width":284,"height":285},{"sys":5241,"fields":5244},{"id":5242,"createdAt":5243},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":5245,"slug":5246,"articleIntro":-1,"category":5247},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[5248],{"metadata":5249,"sys":5252,"fields":5259},{"tags":5250,"concepts":5251},[],[],{"space":5253,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":5255,"publishedVersion":235,"revision":62,"contentType":5257,"locale":29},{"sys":5254},{"type":12,"linkType":13,"id":14},{"sys":5256},{"id":21,"type":12,"linkType":22},{"sys":5258},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":5260,"metaTitle":245,"metaDescription":246,"mainTitle":5261,"subtitle":265,"heroImage":5276,"ctaButton":288,"ctaLink":289},[244],{"data":5262,"content":5263,"nodeType":74},{},[5264,5270],{"data":5265,"content":5266,"nodeType":257},{},[5267],{"data":5268,"marks":5269,"value":256,"nodeType":82},{},[],{"data":5271,"content":5272,"nodeType":87},{},[5273],{"data":5274,"marks":5275,"value":264,"nodeType":82},{},[],{"metadata":5277,"sys":5280,"fields":5285},{"tags":5278,"concepts":5279},[],[],{"space":5281,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":5283,"publishedVersion":62,"revision":44,"locale":29},{"sys":5282},{"type":12,"linkType":13,"id":14},{"sys":5284},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":5286},{"url":280,"details":5287,"fileName":286,"contentType":287},{"size":282,"image":5288},{"width":284,"height":285},{"sys":5290,"fields":5293},{"id":5291,"createdAt":5292},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":5294,"slug":5295,"articleIntro":5294,"category":5296},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[5297],{"metadata":5298,"sys":5301,"fields":5308},{"tags":5299,"concepts":5300},[],[],{"space":5302,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":5304,"publishedVersion":235,"revision":62,"contentType":5306,"locale":29},{"sys":5303},{"type":12,"linkType":13,"id":14},{"sys":5305},{"id":21,"type":12,"linkType":22},{"sys":5307},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":5309,"metaTitle":245,"metaDescription":246,"mainTitle":5310,"subtitle":265,"heroImage":5325,"ctaButton":288,"ctaLink":289},[244],{"data":5311,"content":5312,"nodeType":74},{},[5313,5319],{"data":5314,"content":5315,"nodeType":257},{},[5316],{"data":5317,"marks":5318,"value":256,"nodeType":82},{},[],{"data":5320,"content":5321,"nodeType":87},{},[5322],{"data":5323,"marks":5324,"value":264,"nodeType":82},{},[],{"metadata":5326,"sys":5329,"fields":5334},{"tags":5327,"concepts":5328},[],[],{"space":5330,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":5332,"publishedVersion":62,"revision":44,"locale":29},{"sys":5331},{"type":12,"linkType":13,"id":14},{"sys":5333},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":5335},{"url":280,"details":5336,"fileName":286,"contentType":287},{"size":282,"image":5337},{"width":284,"height":285},{"sys":5339,"fields":5342},{"id":5340,"createdAt":5341},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":5343,"slug":5344,"articleIntro":5343,"category":5345},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[5346],{"metadata":5347,"sys":5350,"fields":5357},{"tags":5348,"concepts":5349},[],[],{"space":5351,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":5353,"publishedVersion":235,"revision":62,"contentType":5355,"locale":29},{"sys":5352},{"type":12,"linkType":13,"id":14},{"sys":5354},{"id":21,"type":12,"linkType":22},{"sys":5356},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":5358,"metaTitle":245,"metaDescription":246,"mainTitle":5359,"subtitle":265,"heroImage":5374,"ctaButton":288,"ctaLink":289},[244],{"data":5360,"content":5361,"nodeType":74},{},[5362,5368],{"data":5363,"content":5364,"nodeType":257},{},[5365],{"data":5366,"marks":5367,"value":256,"nodeType":82},{},[],{"data":5369,"content":5370,"nodeType":87},{},[5371],{"data":5372,"marks":5373,"value":264,"nodeType":82},{},[],{"metadata":5375,"sys":5378,"fields":5383},{"tags":5376,"concepts":5377},[],[],{"space":5379,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":5381,"publishedVersion":62,"revision":44,"locale":29},{"sys":5380},{"type":12,"linkType":13,"id":14},{"sys":5382},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":5384},{"url":280,"details":5385,"fileName":286,"contentType":287},{"size":282,"image":5386},{"width":284,"height":285},{"sys":5388,"fields":5391},{"id":5389,"createdAt":5390},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":5392,"slug":5393,"articleIntro":5392,"category":5394},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[5395],{"metadata":5396,"sys":5399,"fields":5406},{"tags":5397,"concepts":5398},[],[],{"space":5400,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":5402,"publishedVersion":235,"revision":62,"contentType":5404,"locale":29},{"sys":5401},{"type":12,"linkType":13,"id":14},{"sys":5403},{"id":21,"type":12,"linkType":22},{"sys":5405},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":5407,"metaTitle":245,"metaDescription":246,"mainTitle":5408,"subtitle":265,"heroImage":5423,"ctaButton":288,"ctaLink":289},[244],{"data":5409,"content":5410,"nodeType":74},{},[5411,5417],{"data":5412,"content":5413,"nodeType":257},{},[5414],{"data":5415,"marks":5416,"value":256,"nodeType":82},{},[],{"data":5418,"content":5419,"nodeType":87},{},[5420],{"data":5421,"marks":5422,"value":264,"nodeType":82},{},[],{"metadata":5424,"sys":5427,"fields":5432},{"tags":5425,"concepts":5426},[],[],{"space":5428,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":5430,"publishedVersion":62,"revision":44,"locale":29},{"sys":5429},{"type":12,"linkType":13,"id":14},{"sys":5431},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":5433},{"url":280,"details":5434,"fileName":286,"contentType":287},{"size":282,"image":5435},{"width":284,"height":285},{"sys":5437,"fields":5440},{"id":5438,"createdAt":5439},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":5441,"slug":5442,"articleIntro":5441,"category":5443},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[5444],{"metadata":5445,"sys":5448,"fields":5455},{"tags":5446,"concepts":5447},[],[],{"space":5449,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":5451,"publishedVersion":235,"revision":62,"contentType":5453,"locale":29},{"sys":5450},{"type":12,"linkType":13,"id":14},{"sys":5452},{"id":21,"type":12,"linkType":22},{"sys":5454},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":5456,"metaTitle":245,"metaDescription":246,"mainTitle":5457,"subtitle":265,"heroImage":5472,"ctaButton":288,"ctaLink":289},[244],{"data":5458,"content":5459,"nodeType":74},{},[5460,5466],{"data":5461,"content":5462,"nodeType":257},{},[5463],{"data":5464,"marks":5465,"value":256,"nodeType":82},{},[],{"data":5467,"content":5468,"nodeType":87},{},[5469],{"data":5470,"marks":5471,"value":264,"nodeType":82},{},[],{"metadata":5473,"sys":5476,"fields":5481},{"tags":5474,"concepts":5475},[],[],{"space":5477,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":5479,"publishedVersion":62,"revision":44,"locale":29},{"sys":5478},{"type":12,"linkType":13,"id":14},{"sys":5480},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":5482},{"url":280,"details":5483,"fileName":286,"contentType":287},{"size":282,"image":5484},{"width":284,"height":285},{"sys":5486,"fields":5489},{"id":5487,"createdAt":5488},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":5490,"slug":5491,"articleIntro":-1,"category":5492},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[5493],{"metadata":5494,"sys":5497,"fields":5504},{"tags":5495,"concepts":5496},[],[],{"space":5498,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":5500,"publishedVersion":235,"revision":62,"contentType":5502,"locale":29},{"sys":5499},{"type":12,"linkType":13,"id":14},{"sys":5501},{"id":21,"type":12,"linkType":22},{"sys":5503},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":5505,"metaTitle":245,"metaDescription":246,"mainTitle":5506,"subtitle":265,"heroImage":5521,"ctaButton":288,"ctaLink":289},[244],{"data":5507,"content":5508,"nodeType":74},{},[5509,5515],{"data":5510,"content":5511,"nodeType":257},{},[5512],{"data":5513,"marks":5514,"value":256,"nodeType":82},{},[],{"data":5516,"content":5517,"nodeType":87},{},[5518],{"data":5519,"marks":5520,"value":264,"nodeType":82},{},[],{"metadata":5522,"sys":5525,"fields":5530},{"tags":5523,"concepts":5524},[],[],{"space":5526,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":5528,"publishedVersion":62,"revision":44,"locale":29},{"sys":5527},{"type":12,"linkType":13,"id":14},{"sys":5529},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":5531},{"url":280,"details":5532,"fileName":286,"contentType":287},{"size":282,"image":5533},{"width":284,"height":285},{"sys":5535,"fields":5538},{"id":5536,"createdAt":5537},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":5539,"slug":5540,"articleIntro":5539,"category":5541},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[5542],{"metadata":5543,"sys":5546,"fields":5553},{"tags":5544,"concepts":5545},[],[],{"space":5547,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":5549,"publishedVersion":235,"revision":62,"contentType":5551,"locale":29},{"sys":5548},{"type":12,"linkType":13,"id":14},{"sys":5550},{"id":21,"type":12,"linkType":22},{"sys":5552},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":5554,"metaTitle":245,"metaDescription":246,"mainTitle":5555,"subtitle":265,"heroImage":5570,"ctaButton":288,"ctaLink":289},[244],{"data":5556,"content":5557,"nodeType":74},{},[5558,5564],{"data":5559,"content":5560,"nodeType":257},{},[5561],{"data":5562,"marks":5563,"value":256,"nodeType":82},{},[],{"data":5565,"content":5566,"nodeType":87},{},[5567],{"data":5568,"marks":5569,"value":264,"nodeType":82},{},[],{"metadata":5571,"sys":5574,"fields":5579},{"tags":5572,"concepts":5573},[],[],{"space":5575,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":5577,"publishedVersion":62,"revision":44,"locale":29},{"sys":5576},{"type":12,"linkType":13,"id":14},{"sys":5578},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":5580},{"url":280,"details":5581,"fileName":286,"contentType":287},{"size":282,"image":5582},{"width":284,"height":285},{"sys":5584,"fields":5587},{"id":5585,"createdAt":5586},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":5588,"slug":5589,"articleIntro":-1,"category":5590},"Compte 628 - Divers","compte-628-divers",[5591],{"metadata":5592,"sys":5595,"fields":5602},{"tags":5593,"concepts":5594},[],[],{"space":5596,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":5598,"publishedVersion":235,"revision":62,"contentType":5600,"locale":29},{"sys":5597},{"type":12,"linkType":13,"id":14},{"sys":5599},{"id":21,"type":12,"linkType":22},{"sys":5601},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":5603,"metaTitle":245,"metaDescription":246,"mainTitle":5604,"subtitle":265,"heroImage":5619,"ctaButton":288,"ctaLink":289},[244],{"data":5605,"content":5606,"nodeType":74},{},[5607,5613],{"data":5608,"content":5609,"nodeType":257},{},[5610],{"data":5611,"marks":5612,"value":256,"nodeType":82},{},[],{"data":5614,"content":5615,"nodeType":87},{},[5616],{"data":5617,"marks":5618,"value":264,"nodeType":82},{},[],{"metadata":5620,"sys":5623,"fields":5628},{"tags":5621,"concepts":5622},[],[],{"space":5624,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":5626,"publishedVersion":62,"revision":44,"locale":29},{"sys":5625},{"type":12,"linkType":13,"id":14},{"sys":5627},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":5629},{"url":280,"details":5630,"fileName":286,"contentType":287},{"size":282,"image":5631},{"width":284,"height":285},{"sys":5633,"fields":5636},{"id":5634,"createdAt":5635},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":5637,"slug":5638,"articleIntro":-1,"category":5639},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[5640],{"metadata":5641,"sys":5644,"fields":5651},{"tags":5642,"concepts":5643},[],[],{"space":5645,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":5647,"publishedVersion":235,"revision":62,"contentType":5649,"locale":29},{"sys":5646},{"type":12,"linkType":13,"id":14},{"sys":5648},{"id":21,"type":12,"linkType":22},{"sys":5650},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":5652,"metaTitle":245,"metaDescription":246,"mainTitle":5653,"subtitle":265,"heroImage":5668,"ctaButton":288,"ctaLink":289},[244],{"data":5654,"content":5655,"nodeType":74},{},[5656,5662],{"data":5657,"content":5658,"nodeType":257},{},[5659],{"data":5660,"marks":5661,"value":256,"nodeType":82},{},[],{"data":5663,"content":5664,"nodeType":87},{},[5665],{"data":5666,"marks":5667,"value":264,"nodeType":82},{},[],{"metadata":5669,"sys":5672,"fields":5677},{"tags":5670,"concepts":5671},[],[],{"space":5673,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":5675,"publishedVersion":62,"revision":44,"locale":29},{"sys":5674},{"type":12,"linkType":13,"id":14},{"sys":5676},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":5678},{"url":280,"details":5679,"fileName":286,"contentType":287},{"size":282,"image":5680},{"width":284,"height":285},{"sys":5682,"fields":5685},{"id":5683,"createdAt":5684},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":5686,"slug":5687,"articleIntro":5686,"category":5688},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[5689],{"metadata":5690,"sys":5693,"fields":5700},{"tags":5691,"concepts":5692},[],[],{"space":5694,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":5696,"publishedVersion":235,"revision":62,"contentType":5698,"locale":29},{"sys":5695},{"type":12,"linkType":13,"id":14},{"sys":5697},{"id":21,"type":12,"linkType":22},{"sys":5699},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":5701,"metaTitle":245,"metaDescription":246,"mainTitle":5702,"subtitle":265,"heroImage":5717,"ctaButton":288,"ctaLink":289},[244],{"data":5703,"content":5704,"nodeType":74},{},[5705,5711],{"data":5706,"content":5707,"nodeType":257},{},[5708],{"data":5709,"marks":5710,"value":256,"nodeType":82},{},[],{"data":5712,"content":5713,"nodeType":87},{},[5714],{"data":5715,"marks":5716,"value":264,"nodeType":82},{},[],{"metadata":5718,"sys":5721,"fields":5726},{"tags":5719,"concepts":5720},[],[],{"space":5722,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":5724,"publishedVersion":62,"revision":44,"locale":29},{"sys":5723},{"type":12,"linkType":13,"id":14},{"sys":5725},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":5727},{"url":280,"details":5728,"fileName":286,"contentType":287},{"size":282,"image":5729},{"width":284,"height":285},{"sys":5731,"fields":5734},{"id":5732,"createdAt":5733},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":5735,"slug":5736,"articleIntro":5735,"category":5737},"6232 - Echantillons","compte-6232-echantillons",[5738],{"metadata":5739,"sys":5742,"fields":5749},{"tags":5740,"concepts":5741},[],[],{"space":5743,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":5745,"publishedVersion":235,"revision":62,"contentType":5747,"locale":29},{"sys":5744},{"type":12,"linkType":13,"id":14},{"sys":5746},{"id":21,"type":12,"linkType":22},{"sys":5748},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":5750,"metaTitle":245,"metaDescription":246,"mainTitle":5751,"subtitle":265,"heroImage":5766,"ctaButton":288,"ctaLink":289},[244],{"data":5752,"content":5753,"nodeType":74},{},[5754,5760],{"data":5755,"content":5756,"nodeType":257},{},[5757],{"data":5758,"marks":5759,"value":256,"nodeType":82},{},[],{"data":5761,"content":5762,"nodeType":87},{},[5763],{"data":5764,"marks":5765,"value":264,"nodeType":82},{},[],{"metadata":5767,"sys":5770,"fields":5775},{"tags":5768,"concepts":5769},[],[],{"space":5771,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":5773,"publishedVersion":62,"revision":44,"locale":29},{"sys":5772},{"type":12,"linkType":13,"id":14},{"sys":5774},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":5776},{"url":280,"details":5777,"fileName":286,"contentType":287},{"size":282,"image":5778},{"width":284,"height":285},{"sys":5780,"fields":5783},{"id":5781,"createdAt":5782},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":5784,"slug":5785,"articleIntro":5784,"category":5786},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[5787],{"metadata":5788,"sys":5791,"fields":5798},{"tags":5789,"concepts":5790},[],[],{"space":5792,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":5794,"publishedVersion":235,"revision":62,"contentType":5796,"locale":29},{"sys":5793},{"type":12,"linkType":13,"id":14},{"sys":5795},{"id":21,"type":12,"linkType":22},{"sys":5797},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":5799,"metaTitle":245,"metaDescription":246,"mainTitle":5800,"subtitle":265,"heroImage":5815,"ctaButton":288,"ctaLink":289},[244],{"data":5801,"content":5802,"nodeType":74},{},[5803,5809],{"data":5804,"content":5805,"nodeType":257},{},[5806],{"data":5807,"marks":5808,"value":256,"nodeType":82},{},[],{"data":5810,"content":5811,"nodeType":87},{},[5812],{"data":5813,"marks":5814,"value":264,"nodeType":82},{},[],{"metadata":5816,"sys":5819,"fields":5824},{"tags":5817,"concepts":5818},[],[],{"space":5820,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":5822,"publishedVersion":62,"revision":44,"locale":29},{"sys":5821},{"type":12,"linkType":13,"id":14},{"sys":5823},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":5825},{"url":280,"details":5826,"fileName":286,"contentType":287},{"size":282,"image":5827},{"width":284,"height":285},{"sys":5829,"fields":5832},{"id":5830,"createdAt":5831},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":5833,"slug":5834,"articleIntro":5833,"category":5835},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[5836],{"metadata":5837,"sys":5840,"fields":5847},{"tags":5838,"concepts":5839},[],[],{"space":5841,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":5843,"publishedVersion":235,"revision":62,"contentType":5845,"locale":29},{"sys":5842},{"type":12,"linkType":13,"id":14},{"sys":5844},{"id":21,"type":12,"linkType":22},{"sys":5846},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":5848,"metaTitle":245,"metaDescription":246,"mainTitle":5849,"subtitle":265,"heroImage":5864,"ctaButton":288,"ctaLink":289},[244],{"data":5850,"content":5851,"nodeType":74},{},[5852,5858],{"data":5853,"content":5854,"nodeType":257},{},[5855],{"data":5856,"marks":5857,"value":256,"nodeType":82},{},[],{"data":5859,"content":5860,"nodeType":87},{},[5861],{"data":5862,"marks":5863,"value":264,"nodeType":82},{},[],{"metadata":5865,"sys":5868,"fields":5873},{"tags":5866,"concepts":5867},[],[],{"space":5869,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":5871,"publishedVersion":62,"revision":44,"locale":29},{"sys":5870},{"type":12,"linkType":13,"id":14},{"sys":5872},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":5874},{"url":280,"details":5875,"fileName":286,"contentType":287},{"size":282,"image":5876},{"width":284,"height":285},{"sys":5878,"fields":5881},{"id":5879,"createdAt":5880},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":5882,"slug":5883,"articleIntro":5882,"category":5884},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[5885],{"metadata":5886,"sys":5889,"fields":5896},{"tags":5887,"concepts":5888},[],[],{"space":5890,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":5892,"publishedVersion":235,"revision":62,"contentType":5894,"locale":29},{"sys":5891},{"type":12,"linkType":13,"id":14},{"sys":5893},{"id":21,"type":12,"linkType":22},{"sys":5895},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":5897,"metaTitle":245,"metaDescription":246,"mainTitle":5898,"subtitle":265,"heroImage":5913,"ctaButton":288,"ctaLink":289},[244],{"data":5899,"content":5900,"nodeType":74},{},[5901,5907],{"data":5902,"content":5903,"nodeType":257},{},[5904],{"data":5905,"marks":5906,"value":256,"nodeType":82},{},[],{"data":5908,"content":5909,"nodeType":87},{},[5910],{"data":5911,"marks":5912,"value":264,"nodeType":82},{},[],{"metadata":5914,"sys":5917,"fields":5922},{"tags":5915,"concepts":5916},[],[],{"space":5918,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":5920,"publishedVersion":62,"revision":44,"locale":29},{"sys":5919},{"type":12,"linkType":13,"id":14},{"sys":5921},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":5923},{"url":280,"details":5924,"fileName":286,"contentType":287},{"size":282,"image":5925},{"width":284,"height":285},{"sys":5927,"fields":5930},{"id":5928,"createdAt":5929},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":5931,"slug":5932,"articleIntro":-1,"category":5933},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[5934],{"metadata":5935,"sys":5938,"fields":5945},{"tags":5936,"concepts":5937},[],[],{"space":5939,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":5941,"publishedVersion":235,"revision":62,"contentType":5943,"locale":29},{"sys":5940},{"type":12,"linkType":13,"id":14},{"sys":5942},{"id":21,"type":12,"linkType":22},{"sys":5944},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":5946,"metaTitle":245,"metaDescription":246,"mainTitle":5947,"subtitle":265,"heroImage":5962,"ctaButton":288,"ctaLink":289},[244],{"data":5948,"content":5949,"nodeType":74},{},[5950,5956],{"data":5951,"content":5952,"nodeType":257},{},[5953],{"data":5954,"marks":5955,"value":256,"nodeType":82},{},[],{"data":5957,"content":5958,"nodeType":87},{},[5959],{"data":5960,"marks":5961,"value":264,"nodeType":82},{},[],{"metadata":5963,"sys":5966,"fields":5971},{"tags":5964,"concepts":5965},[],[],{"space":5967,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":5969,"publishedVersion":62,"revision":44,"locale":29},{"sys":5968},{"type":12,"linkType":13,"id":14},{"sys":5970},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":5972},{"url":280,"details":5973,"fileName":286,"contentType":287},{"size":282,"image":5974},{"width":284,"height":285},{"sys":5976,"fields":5979},{"id":5977,"createdAt":5978},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":5980,"slug":5981,"articleIntro":5980,"category":5982},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[5983],{"metadata":5984,"sys":5987,"fields":5994},{"tags":5985,"concepts":5986},[],[],{"space":5988,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":5990,"publishedVersion":235,"revision":62,"contentType":5992,"locale":29},{"sys":5989},{"type":12,"linkType":13,"id":14},{"sys":5991},{"id":21,"type":12,"linkType":22},{"sys":5993},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":5995,"metaTitle":245,"metaDescription":246,"mainTitle":5996,"subtitle":265,"heroImage":6011,"ctaButton":288,"ctaLink":289},[244],{"data":5997,"content":5998,"nodeType":74},{},[5999,6005],{"data":6000,"content":6001,"nodeType":257},{},[6002],{"data":6003,"marks":6004,"value":256,"nodeType":82},{},[],{"data":6006,"content":6007,"nodeType":87},{},[6008],{"data":6009,"marks":6010,"value":264,"nodeType":82},{},[],{"metadata":6012,"sys":6015,"fields":6020},{"tags":6013,"concepts":6014},[],[],{"space":6016,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":6018,"publishedVersion":62,"revision":44,"locale":29},{"sys":6017},{"type":12,"linkType":13,"id":14},{"sys":6019},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":6021},{"url":280,"details":6022,"fileName":286,"contentType":287},{"size":282,"image":6023},{"width":284,"height":285},{"sys":6025,"fields":6028},{"id":6026,"createdAt":6027},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":6029,"slug":6030,"articleIntro":-1,"category":6031},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[6032],{"metadata":6033,"sys":6036,"fields":6043},{"tags":6034,"concepts":6035},[],[],{"space":6037,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":6039,"publishedVersion":235,"revision":62,"contentType":6041,"locale":29},{"sys":6038},{"type":12,"linkType":13,"id":14},{"sys":6040},{"id":21,"type":12,"linkType":22},{"sys":6042},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":6044,"metaTitle":245,"metaDescription":246,"mainTitle":6045,"subtitle":265,"heroImage":6060,"ctaButton":288,"ctaLink":289},[244],{"data":6046,"content":6047,"nodeType":74},{},[6048,6054],{"data":6049,"content":6050,"nodeType":257},{},[6051],{"data":6052,"marks":6053,"value":256,"nodeType":82},{},[],{"data":6055,"content":6056,"nodeType":87},{},[6057],{"data":6058,"marks":6059,"value":264,"nodeType":82},{},[],{"metadata":6061,"sys":6064,"fields":6069},{"tags":6062,"concepts":6063},[],[],{"space":6065,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":6067,"publishedVersion":62,"revision":44,"locale":29},{"sys":6066},{"type":12,"linkType":13,"id":14},{"sys":6068},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":6070},{"url":280,"details":6071,"fileName":286,"contentType":287},{"size":282,"image":6072},{"width":284,"height":285},{"sys":6074,"fields":6077},{"id":6075,"createdAt":6076},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":6078,"slug":6079,"articleIntro":-1,"category":6080},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[6081],{"metadata":6082,"sys":6085,"fields":6092},{"tags":6083,"concepts":6084},[],[],{"space":6086,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":6088,"publishedVersion":235,"revision":62,"contentType":6090,"locale":29},{"sys":6087},{"type":12,"linkType":13,"id":14},{"sys":6089},{"id":21,"type":12,"linkType":22},{"sys":6091},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":6093,"metaTitle":245,"metaDescription":246,"mainTitle":6094,"subtitle":265,"heroImage":6109,"ctaButton":288,"ctaLink":289},[244],{"data":6095,"content":6096,"nodeType":74},{},[6097,6103],{"data":6098,"content":6099,"nodeType":257},{},[6100],{"data":6101,"marks":6102,"value":256,"nodeType":82},{},[],{"data":6104,"content":6105,"nodeType":87},{},[6106],{"data":6107,"marks":6108,"value":264,"nodeType":82},{},[],{"metadata":6110,"sys":6113,"fields":6118},{"tags":6111,"concepts":6112},[],[],{"space":6114,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":6116,"publishedVersion":62,"revision":44,"locale":29},{"sys":6115},{"type":12,"linkType":13,"id":14},{"sys":6117},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":6119},{"url":280,"details":6120,"fileName":286,"contentType":287},{"size":282,"image":6121},{"width":284,"height":285},{"sys":6123,"fields":6126},{"id":6124,"createdAt":6125},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":6127,"slug":6128,"articleIntro":6127,"category":6129},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[6130],{"metadata":6131,"sys":6134,"fields":6141},{"tags":6132,"concepts":6133},[],[],{"space":6135,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":6137,"publishedVersion":235,"revision":62,"contentType":6139,"locale":29},{"sys":6136},{"type":12,"linkType":13,"id":14},{"sys":6138},{"id":21,"type":12,"linkType":22},{"sys":6140},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":6142,"metaTitle":245,"metaDescription":246,"mainTitle":6143,"subtitle":265,"heroImage":6158,"ctaButton":288,"ctaLink":289},[244],{"data":6144,"content":6145,"nodeType":74},{},[6146,6152],{"data":6147,"content":6148,"nodeType":257},{},[6149],{"data":6150,"marks":6151,"value":256,"nodeType":82},{},[],{"data":6153,"content":6154,"nodeType":87},{},[6155],{"data":6156,"marks":6157,"value":264,"nodeType":82},{},[],{"metadata":6159,"sys":6162,"fields":6167},{"tags":6160,"concepts":6161},[],[],{"space":6163,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":6165,"publishedVersion":62,"revision":44,"locale":29},{"sys":6164},{"type":12,"linkType":13,"id":14},{"sys":6166},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":6168},{"url":280,"details":6169,"fileName":286,"contentType":287},{"size":282,"image":6170},{"width":284,"height":285},{"sys":6172,"fields":6175},{"id":6173,"createdAt":6174},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":6176,"slug":6177,"articleIntro":-1,"category":6178},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[6179],{"metadata":6180,"sys":6183,"fields":6190},{"tags":6181,"concepts":6182},[],[],{"space":6184,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":6186,"publishedVersion":235,"revision":62,"contentType":6188,"locale":29},{"sys":6185},{"type":12,"linkType":13,"id":14},{"sys":6187},{"id":21,"type":12,"linkType":22},{"sys":6189},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":6191,"metaTitle":245,"metaDescription":246,"mainTitle":6192,"subtitle":265,"heroImage":6207,"ctaButton":288,"ctaLink":289},[244],{"data":6193,"content":6194,"nodeType":74},{},[6195,6201],{"data":6196,"content":6197,"nodeType":257},{},[6198],{"data":6199,"marks":6200,"value":256,"nodeType":82},{},[],{"data":6202,"content":6203,"nodeType":87},{},[6204],{"data":6205,"marks":6206,"value":264,"nodeType":82},{},[],{"metadata":6208,"sys":6211,"fields":6216},{"tags":6209,"concepts":6210},[],[],{"space":6212,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":6214,"publishedVersion":62,"revision":44,"locale":29},{"sys":6213},{"type":12,"linkType":13,"id":14},{"sys":6215},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":6217},{"url":280,"details":6218,"fileName":286,"contentType":287},{"size":282,"image":6219},{"width":284,"height":285},{"sys":6221,"fields":6224},{"id":6222,"createdAt":6223},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":6225,"slug":6226,"articleIntro":6225,"category":6227},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[6228],{"metadata":6229,"sys":6232,"fields":6239},{"tags":6230,"concepts":6231},[],[],{"space":6233,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":6235,"publishedVersion":235,"revision":62,"contentType":6237,"locale":29},{"sys":6234},{"type":12,"linkType":13,"id":14},{"sys":6236},{"id":21,"type":12,"linkType":22},{"sys":6238},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":6240,"metaTitle":245,"metaDescription":246,"mainTitle":6241,"subtitle":265,"heroImage":6256,"ctaButton":288,"ctaLink":289},[244],{"data":6242,"content":6243,"nodeType":74},{},[6244,6250],{"data":6245,"content":6246,"nodeType":257},{},[6247],{"data":6248,"marks":6249,"value":256,"nodeType":82},{},[],{"data":6251,"content":6252,"nodeType":87},{},[6253],{"data":6254,"marks":6255,"value":264,"nodeType":82},{},[],{"metadata":6257,"sys":6260,"fields":6265},{"tags":6258,"concepts":6259},[],[],{"space":6261,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":6263,"publishedVersion":62,"revision":44,"locale":29},{"sys":6262},{"type":12,"linkType":13,"id":14},{"sys":6264},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":6266},{"url":280,"details":6267,"fileName":286,"contentType":287},{"size":282,"image":6268},{"width":284,"height":285},{"sys":6270,"fields":6273},{"id":6271,"createdAt":6272},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":6274,"slug":6275,"articleIntro":6274,"category":6276},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[6277],{"metadata":6278,"sys":6281,"fields":6288},{"tags":6279,"concepts":6280},[],[],{"space":6282,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":6284,"publishedVersion":235,"revision":62,"contentType":6286,"locale":29},{"sys":6283},{"type":12,"linkType":13,"id":14},{"sys":6285},{"id":21,"type":12,"linkType":22},{"sys":6287},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":6289,"metaTitle":245,"metaDescription":246,"mainTitle":6290,"subtitle":265,"heroImage":6305,"ctaButton":288,"ctaLink":289},[244],{"data":6291,"content":6292,"nodeType":74},{},[6293,6299],{"data":6294,"content":6295,"nodeType":257},{},[6296],{"data":6297,"marks":6298,"value":256,"nodeType":82},{},[],{"data":6300,"content":6301,"nodeType":87},{},[6302],{"data":6303,"marks":6304,"value":264,"nodeType":82},{},[],{"metadata":6306,"sys":6309,"fields":6314},{"tags":6307,"concepts":6308},[],[],{"space":6310,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":6312,"publishedVersion":62,"revision":44,"locale":29},{"sys":6311},{"type":12,"linkType":13,"id":14},{"sys":6313},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":6315},{"url":280,"details":6316,"fileName":286,"contentType":287},{"size":282,"image":6317},{"width":284,"height":285},{"sys":6319,"fields":6322},{"id":6320,"createdAt":6321},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":6323,"slug":6324,"articleIntro":6323,"category":6325},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[6326],{"metadata":6327,"sys":6330,"fields":6337},{"tags":6328,"concepts":6329},[],[],{"space":6331,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":6333,"publishedVersion":235,"revision":62,"contentType":6335,"locale":29},{"sys":6332},{"type":12,"linkType":13,"id":14},{"sys":6334},{"id":21,"type":12,"linkType":22},{"sys":6336},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":6338,"metaTitle":245,"metaDescription":246,"mainTitle":6339,"subtitle":265,"heroImage":6354,"ctaButton":288,"ctaLink":289},[244],{"data":6340,"content":6341,"nodeType":74},{},[6342,6348],{"data":6343,"content":6344,"nodeType":257},{},[6345],{"data":6346,"marks":6347,"value":256,"nodeType":82},{},[],{"data":6349,"content":6350,"nodeType":87},{},[6351],{"data":6352,"marks":6353,"value":264,"nodeType":82},{},[],{"metadata":6355,"sys":6358,"fields":6363},{"tags":6356,"concepts":6357},[],[],{"space":6359,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":6361,"publishedVersion":62,"revision":44,"locale":29},{"sys":6360},{"type":12,"linkType":13,"id":14},{"sys":6362},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":6364},{"url":280,"details":6365,"fileName":286,"contentType":287},{"size":282,"image":6366},{"width":284,"height":285},{"sys":6368,"fields":6371},{"id":6369,"createdAt":6370},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":6372,"slug":6373,"articleIntro":6372,"category":6374},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[6375],{"metadata":6376,"sys":6379,"fields":6386},{"tags":6377,"concepts":6378},[],[],{"space":6380,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":6382,"publishedVersion":235,"revision":62,"contentType":6384,"locale":29},{"sys":6381},{"type":12,"linkType":13,"id":14},{"sys":6383},{"id":21,"type":12,"linkType":22},{"sys":6385},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":6387,"metaTitle":245,"metaDescription":246,"mainTitle":6388,"subtitle":265,"heroImage":6403,"ctaButton":288,"ctaLink":289},[244],{"data":6389,"content":6390,"nodeType":74},{},[6391,6397],{"data":6392,"content":6393,"nodeType":257},{},[6394],{"data":6395,"marks":6396,"value":256,"nodeType":82},{},[],{"data":6398,"content":6399,"nodeType":87},{},[6400],{"data":6401,"marks":6402,"value":264,"nodeType":82},{},[],{"metadata":6404,"sys":6407,"fields":6412},{"tags":6405,"concepts":6406},[],[],{"space":6408,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":6410,"publishedVersion":62,"revision":44,"locale":29},{"sys":6409},{"type":12,"linkType":13,"id":14},{"sys":6411},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":6413},{"url":280,"details":6414,"fileName":286,"contentType":287},{"size":282,"image":6415},{"width":284,"height":285},{"sys":6417,"fields":6420},{"id":6418,"createdAt":6419},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":6421,"slug":6422,"articleIntro":6421,"category":6423},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[6424],{"metadata":6425,"sys":6428,"fields":6435},{"tags":6426,"concepts":6427},[],[],{"space":6429,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":6431,"publishedVersion":235,"revision":62,"contentType":6433,"locale":29},{"sys":6430},{"type":12,"linkType":13,"id":14},{"sys":6432},{"id":21,"type":12,"linkType":22},{"sys":6434},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":6436,"metaTitle":245,"metaDescription":246,"mainTitle":6437,"subtitle":265,"heroImage":6452,"ctaButton":288,"ctaLink":289},[244],{"data":6438,"content":6439,"nodeType":74},{},[6440,6446],{"data":6441,"content":6442,"nodeType":257},{},[6443],{"data":6444,"marks":6445,"value":256,"nodeType":82},{},[],{"data":6447,"content":6448,"nodeType":87},{},[6449],{"data":6450,"marks":6451,"value":264,"nodeType":82},{},[],{"metadata":6453,"sys":6456,"fields":6461},{"tags":6454,"concepts":6455},[],[],{"space":6457,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":6459,"publishedVersion":62,"revision":44,"locale":29},{"sys":6458},{"type":12,"linkType":13,"id":14},{"sys":6460},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":6462},{"url":280,"details":6463,"fileName":286,"contentType":287},{"size":282,"image":6464},{"width":284,"height":285},{"sys":6466,"fields":6469},{"id":6467,"createdAt":6468},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":6470,"slug":6471,"articleIntro":-1,"category":6472},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[6473],{"metadata":6474,"sys":6477,"fields":6484},{"tags":6475,"concepts":6476},[],[],{"space":6478,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":6480,"publishedVersion":235,"revision":62,"contentType":6482,"locale":29},{"sys":6479},{"type":12,"linkType":13,"id":14},{"sys":6481},{"id":21,"type":12,"linkType":22},{"sys":6483},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":6485,"metaTitle":245,"metaDescription":246,"mainTitle":6486,"subtitle":265,"heroImage":6501,"ctaButton":288,"ctaLink":289},[244],{"data":6487,"content":6488,"nodeType":74},{},[6489,6495],{"data":6490,"content":6491,"nodeType":257},{},[6492],{"data":6493,"marks":6494,"value":256,"nodeType":82},{},[],{"data":6496,"content":6497,"nodeType":87},{},[6498],{"data":6499,"marks":6500,"value":264,"nodeType":82},{},[],{"metadata":6502,"sys":6505,"fields":6510},{"tags":6503,"concepts":6504},[],[],{"space":6506,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":6508,"publishedVersion":62,"revision":44,"locale":29},{"sys":6507},{"type":12,"linkType":13,"id":14},{"sys":6509},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":6511},{"url":280,"details":6512,"fileName":286,"contentType":287},{"size":282,"image":6513},{"width":284,"height":285},{"sys":6515,"fields":6518},{"id":6516,"createdAt":6517},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":6519,"slug":6520,"articleIntro":-1,"category":6521},"Compte 681 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges d'exploitation","compte-681-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-d-exploitation",[6522],{"metadata":6523,"sys":6526,"fields":6533},{"tags":6524,"concepts":6525},[],[],{"space":6527,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":6529,"publishedVersion":235,"revision":62,"contentType":6531,"locale":29},{"sys":6528},{"type":12,"linkType":13,"id":14},{"sys":6530},{"id":21,"type":12,"linkType":22},{"sys":6532},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":6534,"metaTitle":245,"metaDescription":246,"mainTitle":6535,"subtitle":265,"heroImage":6550,"ctaButton":288,"ctaLink":289},[244],{"data":6536,"content":6537,"nodeType":74},{},[6538,6544],{"data":6539,"content":6540,"nodeType":257},{},[6541],{"data":6542,"marks":6543,"value":256,"nodeType":82},{},[],{"data":6545,"content":6546,"nodeType":87},{},[6547],{"data":6548,"marks":6549,"value":264,"nodeType":82},{},[],{"metadata":6551,"sys":6554,"fields":6559},{"tags":6552,"concepts":6553},[],[],{"space":6555,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":6557,"publishedVersion":62,"revision":44,"locale":29},{"sys":6556},{"type":12,"linkType":13,"id":14},{"sys":6558},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":6560},{"url":280,"details":6561,"fileName":286,"contentType":287},{"size":282,"image":6562},{"width":284,"height":285},{"sys":6564,"fields":6567},{"id":6565,"createdAt":6566},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":6568,"slug":6569,"articleIntro":6568,"category":6570},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[6571],{"metadata":6572,"sys":6575,"fields":6582},{"tags":6573,"concepts":6574},[],[],{"space":6576,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":6578,"publishedVersion":235,"revision":62,"contentType":6580,"locale":29},{"sys":6577},{"type":12,"linkType":13,"id":14},{"sys":6579},{"id":21,"type":12,"linkType":22},{"sys":6581},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":6583,"metaTitle":245,"metaDescription":246,"mainTitle":6584,"subtitle":265,"heroImage":6599,"ctaButton":288,"ctaLink":289},[244],{"data":6585,"content":6586,"nodeType":74},{},[6587,6593],{"data":6588,"content":6589,"nodeType":257},{},[6590],{"data":6591,"marks":6592,"value":256,"nodeType":82},{},[],{"data":6594,"content":6595,"nodeType":87},{},[6596],{"data":6597,"marks":6598,"value":264,"nodeType":82},{},[],{"metadata":6600,"sys":6603,"fields":6608},{"tags":6601,"concepts":6602},[],[],{"space":6604,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":6606,"publishedVersion":62,"revision":44,"locale":29},{"sys":6605},{"type":12,"linkType":13,"id":14},{"sys":6607},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":6609},{"url":280,"details":6610,"fileName":286,"contentType":287},{"size":282,"image":6611},{"width":284,"height":285},{"sys":6613,"fields":6616},{"id":6614,"createdAt":6615},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":6617,"slug":6618,"articleIntro":6617,"category":6619},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[6620],{"metadata":6621,"sys":6624,"fields":6631},{"tags":6622,"concepts":6623},[],[],{"space":6625,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":6627,"publishedVersion":235,"revision":62,"contentType":6629,"locale":29},{"sys":6626},{"type":12,"linkType":13,"id":14},{"sys":6628},{"id":21,"type":12,"linkType":22},{"sys":6630},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":6632,"metaTitle":245,"metaDescription":246,"mainTitle":6633,"subtitle":265,"heroImage":6648,"ctaButton":288,"ctaLink":289},[244],{"data":6634,"content":6635,"nodeType":74},{},[6636,6642],{"data":6637,"content":6638,"nodeType":257},{},[6639],{"data":6640,"marks":6641,"value":256,"nodeType":82},{},[],{"data":6643,"content":6644,"nodeType":87},{},[6645],{"data":6646,"marks":6647,"value":264,"nodeType":82},{},[],{"metadata":6649,"sys":6652,"fields":6657},{"tags":6650,"concepts":6651},[],[],{"space":6653,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":6655,"publishedVersion":62,"revision":44,"locale":29},{"sys":6654},{"type":12,"linkType":13,"id":14},{"sys":6656},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":6658},{"url":280,"details":6659,"fileName":286,"contentType":287},{"size":282,"image":6660},{"width":284,"height":285},{"sys":6662,"fields":6665},{"id":6663,"createdAt":6664},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":6666,"slug":6667,"articleIntro":6666,"category":6668},"2185 - Cheptel","compte-2185-cheptel",[6669],{"metadata":6670,"sys":6673,"fields":6680},{"tags":6671,"concepts":6672},[],[],{"space":6674,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":6676,"publishedVersion":235,"revision":62,"contentType":6678,"locale":29},{"sys":6675},{"type":12,"linkType":13,"id":14},{"sys":6677},{"id":21,"type":12,"linkType":22},{"sys":6679},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":6681,"metaTitle":245,"metaDescription":246,"mainTitle":6682,"subtitle":265,"heroImage":6697,"ctaButton":288,"ctaLink":289},[244],{"data":6683,"content":6684,"nodeType":74},{},[6685,6691],{"data":6686,"content":6687,"nodeType":257},{},[6688],{"data":6689,"marks":6690,"value":256,"nodeType":82},{},[],{"data":6692,"content":6693,"nodeType":87},{},[6694],{"data":6695,"marks":6696,"value":264,"nodeType":82},{},[],{"metadata":6698,"sys":6701,"fields":6706},{"tags":6699,"concepts":6700},[],[],{"space":6702,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":6704,"publishedVersion":62,"revision":44,"locale":29},{"sys":6703},{"type":12,"linkType":13,"id":14},{"sys":6705},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":6707},{"url":280,"details":6708,"fileName":286,"contentType":287},{"size":282,"image":6709},{"width":284,"height":285},{"sys":6711,"fields":6714},{"id":6712,"createdAt":6713},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":6715,"slug":6716,"articleIntro":-1,"category":6717},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[6718],{"metadata":6719,"sys":6722,"fields":6729},{"tags":6720,"concepts":6721},[],[],{"space":6723,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":6725,"publishedVersion":235,"revision":62,"contentType":6727,"locale":29},{"sys":6724},{"type":12,"linkType":13,"id":14},{"sys":6726},{"id":21,"type":12,"linkType":22},{"sys":6728},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":6730,"metaTitle":245,"metaDescription":246,"mainTitle":6731,"subtitle":265,"heroImage":6746,"ctaButton":288,"ctaLink":289},[244],{"data":6732,"content":6733,"nodeType":74},{},[6734,6740],{"data":6735,"content":6736,"nodeType":257},{},[6737],{"data":6738,"marks":6739,"value":256,"nodeType":82},{},[],{"data":6741,"content":6742,"nodeType":87},{},[6743],{"data":6744,"marks":6745,"value":264,"nodeType":82},{},[],{"metadata":6747,"sys":6750,"fields":6755},{"tags":6748,"concepts":6749},[],[],{"space":6751,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":6753,"publishedVersion":62,"revision":44,"locale":29},{"sys":6752},{"type":12,"linkType":13,"id":14},{"sys":6754},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":6756},{"url":280,"details":6757,"fileName":286,"contentType":287},{"size":282,"image":6758},{"width":284,"height":285},{"sys":6760,"fields":6763},{"id":6761,"createdAt":6762},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":6764,"slug":6765,"articleIntro":-1,"category":6766},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[6767],{"metadata":6768,"sys":6771,"fields":6778},{"tags":6769,"concepts":6770},[],[],{"space":6772,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":6774,"publishedVersion":235,"revision":62,"contentType":6776,"locale":29},{"sys":6773},{"type":12,"linkType":13,"id":14},{"sys":6775},{"id":21,"type":12,"linkType":22},{"sys":6777},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":6779,"metaTitle":245,"metaDescription":246,"mainTitle":6780,"subtitle":265,"heroImage":6795,"ctaButton":288,"ctaLink":289},[244],{"data":6781,"content":6782,"nodeType":74},{},[6783,6789],{"data":6784,"content":6785,"nodeType":257},{},[6786],{"data":6787,"marks":6788,"value":256,"nodeType":82},{},[],{"data":6790,"content":6791,"nodeType":87},{},[6792],{"data":6793,"marks":6794,"value":264,"nodeType":82},{},[],{"metadata":6796,"sys":6799,"fields":6804},{"tags":6797,"concepts":6798},[],[],{"space":6800,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":6802,"publishedVersion":62,"revision":44,"locale":29},{"sys":6801},{"type":12,"linkType":13,"id":14},{"sys":6803},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":6805},{"url":280,"details":6806,"fileName":286,"contentType":287},{"size":282,"image":6807},{"width":284,"height":285},{"sys":6809,"fields":6812},{"id":6810,"createdAt":6811},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":6813,"slug":6814,"articleIntro":6813,"category":6815},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[6816],{"metadata":6817,"sys":6820,"fields":6827},{"tags":6818,"concepts":6819},[],[],{"space":6821,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":6823,"publishedVersion":235,"revision":62,"contentType":6825,"locale":29},{"sys":6822},{"type":12,"linkType":13,"id":14},{"sys":6824},{"id":21,"type":12,"linkType":22},{"sys":6826},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":6828,"metaTitle":245,"metaDescription":246,"mainTitle":6829,"subtitle":265,"heroImage":6844,"ctaButton":288,"ctaLink":289},[244],{"data":6830,"content":6831,"nodeType":74},{},[6832,6838],{"data":6833,"content":6834,"nodeType":257},{},[6835],{"data":6836,"marks":6837,"value":256,"nodeType":82},{},[],{"data":6839,"content":6840,"nodeType":87},{},[6841],{"data":6842,"marks":6843,"value":264,"nodeType":82},{},[],{"metadata":6845,"sys":6848,"fields":6853},{"tags":6846,"concepts":6847},[],[],{"space":6849,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":6851,"publishedVersion":62,"revision":44,"locale":29},{"sys":6850},{"type":12,"linkType":13,"id":14},{"sys":6852},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":6854},{"url":280,"details":6855,"fileName":286,"contentType":287},{"size":282,"image":6856},{"width":284,"height":285},{"sys":6858,"fields":6861},{"id":6859,"createdAt":6860},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":6862,"slug":6863,"articleIntro":6862,"category":6864},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[6865],{"metadata":6866,"sys":6869,"fields":6876},{"tags":6867,"concepts":6868},[],[],{"space":6870,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":6872,"publishedVersion":235,"revision":62,"contentType":6874,"locale":29},{"sys":6871},{"type":12,"linkType":13,"id":14},{"sys":6873},{"id":21,"type":12,"linkType":22},{"sys":6875},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":6877,"metaTitle":245,"metaDescription":246,"mainTitle":6878,"subtitle":265,"heroImage":6893,"ctaButton":288,"ctaLink":289},[244],{"data":6879,"content":6880,"nodeType":74},{},[6881,6887],{"data":6882,"content":6883,"nodeType":257},{},[6884],{"data":6885,"marks":6886,"value":256,"nodeType":82},{},[],{"data":6888,"content":6889,"nodeType":87},{},[6890],{"data":6891,"marks":6892,"value":264,"nodeType":82},{},[],{"metadata":6894,"sys":6897,"fields":6902},{"tags":6895,"concepts":6896},[],[],{"space":6898,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":6900,"publishedVersion":62,"revision":44,"locale":29},{"sys":6899},{"type":12,"linkType":13,"id":14},{"sys":6901},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":6903},{"url":280,"details":6904,"fileName":286,"contentType":287},{"size":282,"image":6905},{"width":284,"height":285},{"sys":6907,"fields":6910},{"id":6908,"createdAt":6909},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":6911,"slug":6912,"articleIntro":6911,"category":6913},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[6914],{"metadata":6915,"sys":6918,"fields":6925},{"tags":6916,"concepts":6917},[],[],{"space":6919,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":6921,"publishedVersion":235,"revision":62,"contentType":6923,"locale":29},{"sys":6920},{"type":12,"linkType":13,"id":14},{"sys":6922},{"id":21,"type":12,"linkType":22},{"sys":6924},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":6926,"metaTitle":245,"metaDescription":246,"mainTitle":6927,"subtitle":265,"heroImage":6942,"ctaButton":288,"ctaLink":289},[244],{"data":6928,"content":6929,"nodeType":74},{},[6930,6936],{"data":6931,"content":6932,"nodeType":257},{},[6933],{"data":6934,"marks":6935,"value":256,"nodeType":82},{},[],{"data":6937,"content":6938,"nodeType":87},{},[6939],{"data":6940,"marks":6941,"value":264,"nodeType":82},{},[],{"metadata":6943,"sys":6946,"fields":6951},{"tags":6944,"concepts":6945},[],[],{"space":6947,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":6949,"publishedVersion":62,"revision":44,"locale":29},{"sys":6948},{"type":12,"linkType":13,"id":14},{"sys":6950},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":6952},{"url":280,"details":6953,"fileName":286,"contentType":287},{"size":282,"image":6954},{"width":284,"height":285},{"sys":6956,"fields":6959},{"id":6957,"createdAt":6958},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":6960,"slug":6961,"articleIntro":6960,"category":6962},"68174 - Créances","compte-68174-creances",[6963],{"metadata":6964,"sys":6967,"fields":6974},{"tags":6965,"concepts":6966},[],[],{"space":6968,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":6970,"publishedVersion":235,"revision":62,"contentType":6972,"locale":29},{"sys":6969},{"type":12,"linkType":13,"id":14},{"sys":6971},{"id":21,"type":12,"linkType":22},{"sys":6973},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":6975,"metaTitle":245,"metaDescription":246,"mainTitle":6976,"subtitle":265,"heroImage":6991,"ctaButton":288,"ctaLink":289},[244],{"data":6977,"content":6978,"nodeType":74},{},[6979,6985],{"data":6980,"content":6981,"nodeType":257},{},[6982],{"data":6983,"marks":6984,"value":256,"nodeType":82},{},[],{"data":6986,"content":6987,"nodeType":87},{},[6988],{"data":6989,"marks":6990,"value":264,"nodeType":82},{},[],{"metadata":6992,"sys":6995,"fields":7000},{"tags":6993,"concepts":6994},[],[],{"space":6996,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":6998,"publishedVersion":62,"revision":44,"locale":29},{"sys":6997},{"type":12,"linkType":13,"id":14},{"sys":6999},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":7001},{"url":280,"details":7002,"fileName":286,"contentType":287},{"size":282,"image":7003},{"width":284,"height":285},{"sys":7005,"fields":7008},{"id":7006,"createdAt":7007},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":7009,"slug":7010,"articleIntro":7009,"category":7011},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[7012],{"metadata":7013,"sys":7016,"fields":7023},{"tags":7014,"concepts":7015},[],[],{"space":7017,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":7019,"publishedVersion":235,"revision":62,"contentType":7021,"locale":29},{"sys":7018},{"type":12,"linkType":13,"id":14},{"sys":7020},{"id":21,"type":12,"linkType":22},{"sys":7022},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":7024,"metaTitle":245,"metaDescription":246,"mainTitle":7025,"subtitle":265,"heroImage":7040,"ctaButton":288,"ctaLink":289},[244],{"data":7026,"content":7027,"nodeType":74},{},[7028,7034],{"data":7029,"content":7030,"nodeType":257},{},[7031],{"data":7032,"marks":7033,"value":256,"nodeType":82},{},[],{"data":7035,"content":7036,"nodeType":87},{},[7037],{"data":7038,"marks":7039,"value":264,"nodeType":82},{},[],{"metadata":7041,"sys":7044,"fields":7049},{"tags":7042,"concepts":7043},[],[],{"space":7045,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":7047,"publishedVersion":62,"revision":44,"locale":29},{"sys":7046},{"type":12,"linkType":13,"id":14},{"sys":7048},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":7050},{"url":280,"details":7051,"fileName":286,"contentType":287},{"size":282,"image":7052},{"width":284,"height":285},{"sys":7054,"fields":7057},{"id":7055,"createdAt":7056},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":7058,"slug":7059,"articleIntro":-1,"category":7060},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[7061],{"metadata":7062,"sys":7065,"fields":7072},{"tags":7063,"concepts":7064},[],[],{"space":7066,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":7068,"publishedVersion":235,"revision":62,"contentType":7070,"locale":29},{"sys":7067},{"type":12,"linkType":13,"id":14},{"sys":7069},{"id":21,"type":12,"linkType":22},{"sys":7071},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":7073,"metaTitle":245,"metaDescription":246,"mainTitle":7074,"subtitle":265,"heroImage":7089,"ctaButton":288,"ctaLink":289},[244],{"data":7075,"content":7076,"nodeType":74},{},[7077,7083],{"data":7078,"content":7079,"nodeType":257},{},[7080],{"data":7081,"marks":7082,"value":256,"nodeType":82},{},[],{"data":7084,"content":7085,"nodeType":87},{},[7086],{"data":7087,"marks":7088,"value":264,"nodeType":82},{},[],{"metadata":7090,"sys":7093,"fields":7098},{"tags":7091,"concepts":7092},[],[],{"space":7094,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":7096,"publishedVersion":62,"revision":44,"locale":29},{"sys":7095},{"type":12,"linkType":13,"id":14},{"sys":7097},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":7099},{"url":280,"details":7100,"fileName":286,"contentType":287},{"size":282,"image":7101},{"width":284,"height":285},{"sys":7103,"fields":7106},{"id":7104,"createdAt":7105},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":7107,"slug":7108,"articleIntro":7107,"category":7109},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[7110],{"metadata":7111,"sys":7114,"fields":7121},{"tags":7112,"concepts":7113},[],[],{"space":7115,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":7117,"publishedVersion":235,"revision":62,"contentType":7119,"locale":29},{"sys":7116},{"type":12,"linkType":13,"id":14},{"sys":7118},{"id":21,"type":12,"linkType":22},{"sys":7120},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":7122,"metaTitle":245,"metaDescription":246,"mainTitle":7123,"subtitle":265,"heroImage":7138,"ctaButton":288,"ctaLink":289},[244],{"data":7124,"content":7125,"nodeType":74},{},[7126,7132],{"data":7127,"content":7128,"nodeType":257},{},[7129],{"data":7130,"marks":7131,"value":256,"nodeType":82},{},[],{"data":7133,"content":7134,"nodeType":87},{},[7135],{"data":7136,"marks":7137,"value":264,"nodeType":82},{},[],{"metadata":7139,"sys":7142,"fields":7147},{"tags":7140,"concepts":7141},[],[],{"space":7143,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":7145,"publishedVersion":62,"revision":44,"locale":29},{"sys":7144},{"type":12,"linkType":13,"id":14},{"sys":7146},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":7148},{"url":280,"details":7149,"fileName":286,"contentType":287},{"size":282,"image":7150},{"width":284,"height":285},{"sys":7152,"fields":7155},{"id":7153,"createdAt":7154},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":7156,"slug":7157,"articleIntro":7156,"category":7158},"Classe 15 - Provisions","classe-15-provisions",[7159],{"metadata":7160,"sys":7163,"fields":7170},{"tags":7161,"concepts":7162},[],[],{"space":7164,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":7166,"publishedVersion":235,"revision":62,"contentType":7168,"locale":29},{"sys":7165},{"type":12,"linkType":13,"id":14},{"sys":7167},{"id":21,"type":12,"linkType":22},{"sys":7169},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":7171,"metaTitle":245,"metaDescription":246,"mainTitle":7172,"subtitle":265,"heroImage":7187,"ctaButton":288,"ctaLink":289},[244],{"data":7173,"content":7174,"nodeType":74},{},[7175,7181],{"data":7176,"content":7177,"nodeType":257},{},[7178],{"data":7179,"marks":7180,"value":256,"nodeType":82},{},[],{"data":7182,"content":7183,"nodeType":87},{},[7184],{"data":7185,"marks":7186,"value":264,"nodeType":82},{},[],{"metadata":7188,"sys":7191,"fields":7196},{"tags":7189,"concepts":7190},[],[],{"space":7192,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":7194,"publishedVersion":62,"revision":44,"locale":29},{"sys":7193},{"type":12,"linkType":13,"id":14},{"sys":7195},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":7197},{"url":280,"details":7198,"fileName":286,"contentType":287},{"size":282,"image":7199},{"width":284,"height":285},{"sys":7201,"fields":7204},{"id":7202,"createdAt":7203},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":7205,"slug":7206,"articleIntro":-1,"category":7207},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[7208],{"metadata":7209,"sys":7212,"fields":7219},{"tags":7210,"concepts":7211},[],[],{"space":7213,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":7215,"publishedVersion":235,"revision":62,"contentType":7217,"locale":29},{"sys":7214},{"type":12,"linkType":13,"id":14},{"sys":7216},{"id":21,"type":12,"linkType":22},{"sys":7218},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":7220,"metaTitle":245,"metaDescription":246,"mainTitle":7221,"subtitle":265,"heroImage":7236,"ctaButton":288,"ctaLink":289},[244],{"data":7222,"content":7223,"nodeType":74},{},[7224,7230],{"data":7225,"content":7226,"nodeType":257},{},[7227],{"data":7228,"marks":7229,"value":256,"nodeType":82},{},[],{"data":7231,"content":7232,"nodeType":87},{},[7233],{"data":7234,"marks":7235,"value":264,"nodeType":82},{},[],{"metadata":7237,"sys":7240,"fields":7245},{"tags":7238,"concepts":7239},[],[],{"space":7241,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":7243,"publishedVersion":62,"revision":44,"locale":29},{"sys":7242},{"type":12,"linkType":13,"id":14},{"sys":7244},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":7246},{"url":280,"details":7247,"fileName":286,"contentType":287},{"size":282,"image":7248},{"width":284,"height":285},{"sys":7250,"fields":7253},{"id":7251,"createdAt":7252},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":7254,"slug":7255,"articleIntro":7254,"category":7256},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[7257],{"metadata":7258,"sys":7261,"fields":7268},{"tags":7259,"concepts":7260},[],[],{"space":7262,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":7264,"publishedVersion":235,"revision":62,"contentType":7266,"locale":29},{"sys":7263},{"type":12,"linkType":13,"id":14},{"sys":7265},{"id":21,"type":12,"linkType":22},{"sys":7267},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":7269,"metaTitle":245,"metaDescription":246,"mainTitle":7270,"subtitle":265,"heroImage":7285,"ctaButton":288,"ctaLink":289},[244],{"data":7271,"content":7272,"nodeType":74},{},[7273,7279],{"data":7274,"content":7275,"nodeType":257},{},[7276],{"data":7277,"marks":7278,"value":256,"nodeType":82},{},[],{"data":7280,"content":7281,"nodeType":87},{},[7282],{"data":7283,"marks":7284,"value":264,"nodeType":82},{},[],{"metadata":7286,"sys":7289,"fields":7294},{"tags":7287,"concepts":7288},[],[],{"space":7290,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":7292,"publishedVersion":62,"revision":44,"locale":29},{"sys":7291},{"type":12,"linkType":13,"id":14},{"sys":7293},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":7295},{"url":280,"details":7296,"fileName":286,"contentType":287},{"size":282,"image":7297},{"width":284,"height":285},{"sys":7299,"fields":7302},{"id":7300,"createdAt":7301},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":7303,"slug":7304,"articleIntro":7303,"category":7305},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[7306],{"metadata":7307,"sys":7310,"fields":7317},{"tags":7308,"concepts":7309},[],[],{"space":7311,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":7313,"publishedVersion":235,"revision":62,"contentType":7315,"locale":29},{"sys":7312},{"type":12,"linkType":13,"id":14},{"sys":7314},{"id":21,"type":12,"linkType":22},{"sys":7316},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":7318,"metaTitle":245,"metaDescription":246,"mainTitle":7319,"subtitle":265,"heroImage":7334,"ctaButton":288,"ctaLink":289},[244],{"data":7320,"content":7321,"nodeType":74},{},[7322,7328],{"data":7323,"content":7324,"nodeType":257},{},[7325],{"data":7326,"marks":7327,"value":256,"nodeType":82},{},[],{"data":7329,"content":7330,"nodeType":87},{},[7331],{"data":7332,"marks":7333,"value":264,"nodeType":82},{},[],{"metadata":7335,"sys":7338,"fields":7343},{"tags":7336,"concepts":7337},[],[],{"space":7339,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":7341,"publishedVersion":62,"revision":44,"locale":29},{"sys":7340},{"type":12,"linkType":13,"id":14},{"sys":7342},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":7344},{"url":280,"details":7345,"fileName":286,"contentType":287},{"size":282,"image":7346},{"width":284,"height":285},{"sys":7348,"fields":7351},{"id":7349,"createdAt":7350},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":7352,"slug":7353,"articleIntro":-1,"category":7354},"Compte 411 - Clients","compte-411-clients",[7355],{"metadata":7356,"sys":7359,"fields":7366},{"tags":7357,"concepts":7358},[],[],{"space":7360,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":7362,"publishedVersion":235,"revision":62,"contentType":7364,"locale":29},{"sys":7361},{"type":12,"linkType":13,"id":14},{"sys":7363},{"id":21,"type":12,"linkType":22},{"sys":7365},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":7367,"metaTitle":245,"metaDescription":246,"mainTitle":7368,"subtitle":265,"heroImage":7383,"ctaButton":288,"ctaLink":289},[244],{"data":7369,"content":7370,"nodeType":74},{},[7371,7377],{"data":7372,"content":7373,"nodeType":257},{},[7374],{"data":7375,"marks":7376,"value":256,"nodeType":82},{},[],{"data":7378,"content":7379,"nodeType":87},{},[7380],{"data":7381,"marks":7382,"value":264,"nodeType":82},{},[],{"metadata":7384,"sys":7387,"fields":7392},{"tags":7385,"concepts":7386},[],[],{"space":7388,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":7390,"publishedVersion":62,"revision":44,"locale":29},{"sys":7389},{"type":12,"linkType":13,"id":14},{"sys":7391},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":7393},{"url":280,"details":7394,"fileName":286,"contentType":287},{"size":282,"image":7395},{"width":284,"height":285},{"sys":7397,"fields":7400},{"id":7398,"createdAt":7399},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":7401,"slug":7402,"articleIntro":-1,"category":7403},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[7404],{"metadata":7405,"sys":7408,"fields":7415},{"tags":7406,"concepts":7407},[],[],{"space":7409,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":7411,"publishedVersion":235,"revision":62,"contentType":7413,"locale":29},{"sys":7410},{"type":12,"linkType":13,"id":14},{"sys":7412},{"id":21,"type":12,"linkType":22},{"sys":7414},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":7416,"metaTitle":245,"metaDescription":246,"mainTitle":7417,"subtitle":265,"heroImage":7432,"ctaButton":288,"ctaLink":289},[244],{"data":7418,"content":7419,"nodeType":74},{},[7420,7426],{"data":7421,"content":7422,"nodeType":257},{},[7423],{"data":7424,"marks":7425,"value":256,"nodeType":82},{},[],{"data":7427,"content":7428,"nodeType":87},{},[7429],{"data":7430,"marks":7431,"value":264,"nodeType":82},{},[],{"metadata":7433,"sys":7436,"fields":7441},{"tags":7434,"concepts":7435},[],[],{"space":7437,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":7439,"publishedVersion":62,"revision":44,"locale":29},{"sys":7438},{"type":12,"linkType":13,"id":14},{"sys":7440},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":7442},{"url":280,"details":7443,"fileName":286,"contentType":287},{"size":282,"image":7444},{"width":284,"height":285},{"sys":7446,"fields":7449},{"id":7447,"createdAt":7448},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":7450,"slug":7451,"articleIntro":7450,"category":7452},"443 - Opérations particulières avec l'Etat les collectivités publiques, les organismes internationaux","compte-443-operations-particulieres-avec-l-etat-les-collectivites-publiques-les-organismes-internationaux",[7453],{"metadata":7454,"sys":7457,"fields":7464},{"tags":7455,"concepts":7456},[],[],{"space":7458,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":7460,"publishedVersion":235,"revision":62,"contentType":7462,"locale":29},{"sys":7459},{"type":12,"linkType":13,"id":14},{"sys":7461},{"id":21,"type":12,"linkType":22},{"sys":7463},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":7465,"metaTitle":245,"metaDescription":246,"mainTitle":7466,"subtitle":265,"heroImage":7481,"ctaButton":288,"ctaLink":289},[244],{"data":7467,"content":7468,"nodeType":74},{},[7469,7475],{"data":7470,"content":7471,"nodeType":257},{},[7472],{"data":7473,"marks":7474,"value":256,"nodeType":82},{},[],{"data":7476,"content":7477,"nodeType":87},{},[7478],{"data":7479,"marks":7480,"value":264,"nodeType":82},{},[],{"metadata":7482,"sys":7485,"fields":7490},{"tags":7483,"concepts":7484},[],[],{"space":7486,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":7488,"publishedVersion":62,"revision":44,"locale":29},{"sys":7487},{"type":12,"linkType":13,"id":14},{"sys":7489},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":7491},{"url":280,"details":7492,"fileName":286,"contentType":287},{"size":282,"image":7493},{"width":284,"height":285},{"sys":7495,"fields":7498},{"id":7496,"createdAt":7497},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":7499,"slug":7500,"articleIntro":7499,"category":7501},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[7502],{"metadata":7503,"sys":7506,"fields":7513},{"tags":7504,"concepts":7505},[],[],{"space":7507,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":7509,"publishedVersion":235,"revision":62,"contentType":7511,"locale":29},{"sys":7508},{"type":12,"linkType":13,"id":14},{"sys":7510},{"id":21,"type":12,"linkType":22},{"sys":7512},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":7514,"metaTitle":245,"metaDescription":246,"mainTitle":7515,"subtitle":265,"heroImage":7530,"ctaButton":288,"ctaLink":289},[244],{"data":7516,"content":7517,"nodeType":74},{},[7518,7524],{"data":7519,"content":7520,"nodeType":257},{},[7521],{"data":7522,"marks":7523,"value":256,"nodeType":82},{},[],{"data":7525,"content":7526,"nodeType":87},{},[7527],{"data":7528,"marks":7529,"value":264,"nodeType":82},{},[],{"metadata":7531,"sys":7534,"fields":7539},{"tags":7532,"concepts":7533},[],[],{"space":7535,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":7537,"publishedVersion":62,"revision":44,"locale":29},{"sys":7536},{"type":12,"linkType":13,"id":14},{"sys":7538},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":7540},{"url":280,"details":7541,"fileName":286,"contentType":287},{"size":282,"image":7542},{"width":284,"height":285},{"sys":7544,"fields":7547},{"id":7545,"createdAt":7546},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":7548,"slug":7549,"articleIntro":7548,"category":7550},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[7551],{"metadata":7552,"sys":7555,"fields":7562},{"tags":7553,"concepts":7554},[],[],{"space":7556,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":7558,"publishedVersion":235,"revision":62,"contentType":7560,"locale":29},{"sys":7557},{"type":12,"linkType":13,"id":14},{"sys":7559},{"id":21,"type":12,"linkType":22},{"sys":7561},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":7563,"metaTitle":245,"metaDescription":246,"mainTitle":7564,"subtitle":265,"heroImage":7579,"ctaButton":288,"ctaLink":289},[244],{"data":7565,"content":7566,"nodeType":74},{},[7567,7573],{"data":7568,"content":7569,"nodeType":257},{},[7570],{"data":7571,"marks":7572,"value":256,"nodeType":82},{},[],{"data":7574,"content":7575,"nodeType":87},{},[7576],{"data":7577,"marks":7578,"value":264,"nodeType":82},{},[],{"metadata":7580,"sys":7583,"fields":7588},{"tags":7581,"concepts":7582},[],[],{"space":7584,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":7586,"publishedVersion":62,"revision":44,"locale":29},{"sys":7585},{"type":12,"linkType":13,"id":14},{"sys":7587},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":7589},{"url":280,"details":7590,"fileName":286,"contentType":287},{"size":282,"image":7591},{"width":284,"height":285},{"sys":7593,"fields":7596},{"id":7594,"createdAt":7595},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":7597,"slug":7598,"articleIntro":7597,"category":7599},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[7600],{"metadata":7601,"sys":7604,"fields":7611},{"tags":7602,"concepts":7603},[],[],{"space":7605,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":7607,"publishedVersion":235,"revision":62,"contentType":7609,"locale":29},{"sys":7606},{"type":12,"linkType":13,"id":14},{"sys":7608},{"id":21,"type":12,"linkType":22},{"sys":7610},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":7612,"metaTitle":245,"metaDescription":246,"mainTitle":7613,"subtitle":265,"heroImage":7628,"ctaButton":288,"ctaLink":289},[244],{"data":7614,"content":7615,"nodeType":74},{},[7616,7622],{"data":7617,"content":7618,"nodeType":257},{},[7619],{"data":7620,"marks":7621,"value":256,"nodeType":82},{},[],{"data":7623,"content":7624,"nodeType":87},{},[7625],{"data":7626,"marks":7627,"value":264,"nodeType":82},{},[],{"metadata":7629,"sys":7632,"fields":7637},{"tags":7630,"concepts":7631},[],[],{"space":7633,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":7635,"publishedVersion":62,"revision":44,"locale":29},{"sys":7634},{"type":12,"linkType":13,"id":14},{"sys":7636},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":7638},{"url":280,"details":7639,"fileName":286,"contentType":287},{"size":282,"image":7640},{"width":284,"height":285},{"sys":7642,"fields":7645},{"id":7643,"createdAt":7644},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":7646,"slug":7647,"articleIntro":7646,"category":7648},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[7649],{"metadata":7650,"sys":7653,"fields":7660},{"tags":7651,"concepts":7652},[],[],{"space":7654,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":7656,"publishedVersion":235,"revision":62,"contentType":7658,"locale":29},{"sys":7655},{"type":12,"linkType":13,"id":14},{"sys":7657},{"id":21,"type":12,"linkType":22},{"sys":7659},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":7661,"metaTitle":245,"metaDescription":246,"mainTitle":7662,"subtitle":265,"heroImage":7677,"ctaButton":288,"ctaLink":289},[244],{"data":7663,"content":7664,"nodeType":74},{},[7665,7671],{"data":7666,"content":7667,"nodeType":257},{},[7668],{"data":7669,"marks":7670,"value":256,"nodeType":82},{},[],{"data":7672,"content":7673,"nodeType":87},{},[7674],{"data":7675,"marks":7676,"value":264,"nodeType":82},{},[],{"metadata":7678,"sys":7681,"fields":7686},{"tags":7679,"concepts":7680},[],[],{"space":7682,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":7684,"publishedVersion":62,"revision":44,"locale":29},{"sys":7683},{"type":12,"linkType":13,"id":14},{"sys":7685},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":7687},{"url":280,"details":7688,"fileName":286,"contentType":287},{"size":282,"image":7689},{"width":284,"height":285},{"sys":7691,"fields":7694},{"id":7692,"createdAt":7693},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":7695,"slug":7696,"articleIntro":7695,"category":7697},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[7698],{"metadata":7699,"sys":7702,"fields":7709},{"tags":7700,"concepts":7701},[],[],{"space":7703,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":7705,"publishedVersion":235,"revision":62,"contentType":7707,"locale":29},{"sys":7704},{"type":12,"linkType":13,"id":14},{"sys":7706},{"id":21,"type":12,"linkType":22},{"sys":7708},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":7710,"metaTitle":245,"metaDescription":246,"mainTitle":7711,"subtitle":265,"heroImage":7726,"ctaButton":288,"ctaLink":289},[244],{"data":7712,"content":7713,"nodeType":74},{},[7714,7720],{"data":7715,"content":7716,"nodeType":257},{},[7717],{"data":7718,"marks":7719,"value":256,"nodeType":82},{},[],{"data":7721,"content":7722,"nodeType":87},{},[7723],{"data":7724,"marks":7725,"value":264,"nodeType":82},{},[],{"metadata":7727,"sys":7730,"fields":7735},{"tags":7728,"concepts":7729},[],[],{"space":7731,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":7733,"publishedVersion":62,"revision":44,"locale":29},{"sys":7732},{"type":12,"linkType":13,"id":14},{"sys":7734},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":7736},{"url":280,"details":7737,"fileName":286,"contentType":287},{"size":282,"image":7738},{"width":284,"height":285},{"sys":7740,"fields":7743},{"id":7741,"createdAt":7742},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":7744,"slug":7745,"articleIntro":7744,"category":7746},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[7747],{"metadata":7748,"sys":7751,"fields":7758},{"tags":7749,"concepts":7750},[],[],{"space":7752,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":7754,"publishedVersion":235,"revision":62,"contentType":7756,"locale":29},{"sys":7753},{"type":12,"linkType":13,"id":14},{"sys":7755},{"id":21,"type":12,"linkType":22},{"sys":7757},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":7759,"metaTitle":245,"metaDescription":246,"mainTitle":7760,"subtitle":265,"heroImage":7775,"ctaButton":288,"ctaLink":289},[244],{"data":7761,"content":7762,"nodeType":74},{},[7763,7769],{"data":7764,"content":7765,"nodeType":257},{},[7766],{"data":7767,"marks":7768,"value":256,"nodeType":82},{},[],{"data":7770,"content":7771,"nodeType":87},{},[7772],{"data":7773,"marks":7774,"value":264,"nodeType":82},{},[],{"metadata":7776,"sys":7779,"fields":7784},{"tags":7777,"concepts":7778},[],[],{"space":7780,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":7782,"publishedVersion":62,"revision":44,"locale":29},{"sys":7781},{"type":12,"linkType":13,"id":14},{"sys":7783},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":7785},{"url":280,"details":7786,"fileName":286,"contentType":287},{"size":282,"image":7787},{"width":284,"height":285},{"sys":7789,"fields":7792},{"id":7790,"createdAt":7791},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":7793,"slug":7794,"articleIntro":7793,"category":7795},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[7796],{"metadata":7797,"sys":7800,"fields":7807},{"tags":7798,"concepts":7799},[],[],{"space":7801,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":7803,"publishedVersion":235,"revision":62,"contentType":7805,"locale":29},{"sys":7802},{"type":12,"linkType":13,"id":14},{"sys":7804},{"id":21,"type":12,"linkType":22},{"sys":7806},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":7808,"metaTitle":245,"metaDescription":246,"mainTitle":7809,"subtitle":265,"heroImage":7824,"ctaButton":288,"ctaLink":289},[244],{"data":7810,"content":7811,"nodeType":74},{},[7812,7818],{"data":7813,"content":7814,"nodeType":257},{},[7815],{"data":7816,"marks":7817,"value":256,"nodeType":82},{},[],{"data":7819,"content":7820,"nodeType":87},{},[7821],{"data":7822,"marks":7823,"value":264,"nodeType":82},{},[],{"metadata":7825,"sys":7828,"fields":7833},{"tags":7826,"concepts":7827},[],[],{"space":7829,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":7831,"publishedVersion":62,"revision":44,"locale":29},{"sys":7830},{"type":12,"linkType":13,"id":14},{"sys":7832},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":7834},{"url":280,"details":7835,"fileName":286,"contentType":287},{"size":282,"image":7836},{"width":284,"height":285},{"sys":7838,"fields":7841},{"id":7839,"createdAt":7840},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":7842,"slug":7843,"articleIntro":7842,"category":7844},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[7845],{"metadata":7846,"sys":7849,"fields":7856},{"tags":7847,"concepts":7848},[],[],{"space":7850,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":7852,"publishedVersion":235,"revision":62,"contentType":7854,"locale":29},{"sys":7851},{"type":12,"linkType":13,"id":14},{"sys":7853},{"id":21,"type":12,"linkType":22},{"sys":7855},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":7857,"metaTitle":245,"metaDescription":246,"mainTitle":7858,"subtitle":265,"heroImage":7873,"ctaButton":288,"ctaLink":289},[244],{"data":7859,"content":7860,"nodeType":74},{},[7861,7867],{"data":7862,"content":7863,"nodeType":257},{},[7864],{"data":7865,"marks":7866,"value":256,"nodeType":82},{},[],{"data":7868,"content":7869,"nodeType":87},{},[7870],{"data":7871,"marks":7872,"value":264,"nodeType":82},{},[],{"metadata":7874,"sys":7877,"fields":7882},{"tags":7875,"concepts":7876},[],[],{"space":7878,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":7880,"publishedVersion":62,"revision":44,"locale":29},{"sys":7879},{"type":12,"linkType":13,"id":14},{"sys":7881},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":7883},{"url":280,"details":7884,"fileName":286,"contentType":287},{"size":282,"image":7885},{"width":284,"height":285},{"sys":7887,"fields":7890},{"id":7888,"createdAt":7889},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":7891,"slug":7892,"articleIntro":7893,"category":7894},"Compte comptable abonnement : comment comptabiliser les abonnements ?","compte-comptable-abonnement-comment-comptabiliser-les-abonnements-en","Gérer les abonnements en comptabilité peut vite devenir un casse-tête. Doit-on tout comptabiliser d'un coup ou répartir les factures dans le temps ? Quels comptes utiliser ? Quelles sont les erreurs fréquentes ? Ce guide vous accompagne pas à pas pour comprendre et maîtriser l'utilisation des comptes 4886 et 4887, avec des exemples concrets, des cas particuliers, un tableau récapitulatif et un schéma facilitant la visualisation de l'ensemble du processus.",[7895],{"metadata":7896,"sys":7899,"fields":7906},{"tags":7897,"concepts":7898},[],[],{"space":7900,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":7902,"publishedVersion":235,"revision":62,"contentType":7904,"locale":29},{"sys":7901},{"type":12,"linkType":13,"id":14},{"sys":7903},{"id":21,"type":12,"linkType":22},{"sys":7905},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":7907,"metaTitle":245,"metaDescription":246,"mainTitle":7908,"subtitle":265,"heroImage":7923,"ctaButton":288,"ctaLink":289},[244],{"data":7909,"content":7910,"nodeType":74},{},[7911,7917],{"data":7912,"content":7913,"nodeType":257},{},[7914],{"data":7915,"marks":7916,"value":256,"nodeType":82},{},[],{"data":7918,"content":7919,"nodeType":87},{},[7920],{"data":7921,"marks":7922,"value":264,"nodeType":82},{},[],{"metadata":7924,"sys":7927,"fields":7932},{"tags":7925,"concepts":7926},[],[],{"space":7928,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":7930,"publishedVersion":62,"revision":44,"locale":29},{"sys":7929},{"type":12,"linkType":13,"id":14},{"sys":7931},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":7933},{"url":280,"details":7934,"fileName":286,"contentType":287},{"size":282,"image":7935},{"width":284,"height":285},{"sys":7937,"fields":7940},{"id":7938,"createdAt":7939},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":7941,"slug":7942,"articleIntro":7941,"category":7943},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[7944],{"metadata":7945,"sys":7948,"fields":7955},{"tags":7946,"concepts":7947},[],[],{"space":7949,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":7951,"publishedVersion":235,"revision":62,"contentType":7953,"locale":29},{"sys":7950},{"type":12,"linkType":13,"id":14},{"sys":7952},{"id":21,"type":12,"linkType":22},{"sys":7954},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":7956,"metaTitle":245,"metaDescription":246,"mainTitle":7957,"subtitle":265,"heroImage":7972,"ctaButton":288,"ctaLink":289},[244],{"data":7958,"content":7959,"nodeType":74},{},[7960,7966],{"data":7961,"content":7962,"nodeType":257},{},[7963],{"data":7964,"marks":7965,"value":256,"nodeType":82},{},[],{"data":7967,"content":7968,"nodeType":87},{},[7969],{"data":7970,"marks":7971,"value":264,"nodeType":82},{},[],{"metadata":7973,"sys":7976,"fields":7981},{"tags":7974,"concepts":7975},[],[],{"space":7977,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":7979,"publishedVersion":62,"revision":44,"locale":29},{"sys":7978},{"type":12,"linkType":13,"id":14},{"sys":7980},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":7982},{"url":280,"details":7983,"fileName":286,"contentType":287},{"size":282,"image":7984},{"width":284,"height":285},{"sys":7986,"fields":7989},{"id":7987,"createdAt":7988},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":7990,"slug":7991,"articleIntro":7990,"category":7992},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[7993],{"metadata":7994,"sys":7997,"fields":8004},{"tags":7995,"concepts":7996},[],[],{"space":7998,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":8000,"publishedVersion":235,"revision":62,"contentType":8002,"locale":29},{"sys":7999},{"type":12,"linkType":13,"id":14},{"sys":8001},{"id":21,"type":12,"linkType":22},{"sys":8003},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":8005,"metaTitle":245,"metaDescription":246,"mainTitle":8006,"subtitle":265,"heroImage":8021,"ctaButton":288,"ctaLink":289},[244],{"data":8007,"content":8008,"nodeType":74},{},[8009,8015],{"data":8010,"content":8011,"nodeType":257},{},[8012],{"data":8013,"marks":8014,"value":256,"nodeType":82},{},[],{"data":8016,"content":8017,"nodeType":87},{},[8018],{"data":8019,"marks":8020,"value":264,"nodeType":82},{},[],{"metadata":8022,"sys":8025,"fields":8030},{"tags":8023,"concepts":8024},[],[],{"space":8026,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":8028,"publishedVersion":62,"revision":44,"locale":29},{"sys":8027},{"type":12,"linkType":13,"id":14},{"sys":8029},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":8031},{"url":280,"details":8032,"fileName":286,"contentType":287},{"size":282,"image":8033},{"width":284,"height":285},{"sys":8035,"fields":8038},{"id":8036,"createdAt":8037},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":8039,"slug":8040,"articleIntro":8039,"category":8041},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[8042],{"metadata":8043,"sys":8046,"fields":8053},{"tags":8044,"concepts":8045},[],[],{"space":8047,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":8049,"publishedVersion":235,"revision":62,"contentType":8051,"locale":29},{"sys":8048},{"type":12,"linkType":13,"id":14},{"sys":8050},{"id":21,"type":12,"linkType":22},{"sys":8052},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":8054,"metaTitle":245,"metaDescription":246,"mainTitle":8055,"subtitle":265,"heroImage":8070,"ctaButton":288,"ctaLink":289},[244],{"data":8056,"content":8057,"nodeType":74},{},[8058,8064],{"data":8059,"content":8060,"nodeType":257},{},[8061],{"data":8062,"marks":8063,"value":256,"nodeType":82},{},[],{"data":8065,"content":8066,"nodeType":87},{},[8067],{"data":8068,"marks":8069,"value":264,"nodeType":82},{},[],{"metadata":8071,"sys":8074,"fields":8079},{"tags":8072,"concepts":8073},[],[],{"space":8075,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":8077,"publishedVersion":62,"revision":44,"locale":29},{"sys":8076},{"type":12,"linkType":13,"id":14},{"sys":8078},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":8080},{"url":280,"details":8081,"fileName":286,"contentType":287},{"size":282,"image":8082},{"width":284,"height":285},{"sys":8084,"fields":8087},{"id":8085,"createdAt":8086},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":8088,"slug":8089,"articleIntro":-1,"category":8090},"Le compte 4425 enregistre les retenues fiscales et sociales prélevées sur les dividendes et rémunérations des associés, à reverser à l’administration.","compte-4425-retenues-et-prelevements-concernant-les-associes",[8091],{"metadata":8092,"sys":8095,"fields":8102},{"tags":8093,"concepts":8094},[],[],{"space":8096,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":8098,"publishedVersion":235,"revision":62,"contentType":8100,"locale":29},{"sys":8097},{"type":12,"linkType":13,"id":14},{"sys":8099},{"id":21,"type":12,"linkType":22},{"sys":8101},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":8103,"metaTitle":245,"metaDescription":246,"mainTitle":8104,"subtitle":265,"heroImage":8119,"ctaButton":288,"ctaLink":289},[244],{"data":8105,"content":8106,"nodeType":74},{},[8107,8113],{"data":8108,"content":8109,"nodeType":257},{},[8110],{"data":8111,"marks":8112,"value":256,"nodeType":82},{},[],{"data":8114,"content":8115,"nodeType":87},{},[8116],{"data":8117,"marks":8118,"value":264,"nodeType":82},{},[],{"metadata":8120,"sys":8123,"fields":8128},{"tags":8121,"concepts":8122},[],[],{"space":8124,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":8126,"publishedVersion":62,"revision":44,"locale":29},{"sys":8125},{"type":12,"linkType":13,"id":14},{"sys":8127},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":8129},{"url":280,"details":8130,"fileName":286,"contentType":287},{"size":282,"image":8131},{"width":284,"height":285},{"sys":8133,"fields":8136},{"id":8134,"createdAt":8135},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":8137,"slug":8138,"articleIntro":-1,"category":8139},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[8140],{"metadata":8141,"sys":8144,"fields":8151},{"tags":8142,"concepts":8143},[],[],{"space":8145,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":8147,"publishedVersion":235,"revision":62,"contentType":8149,"locale":29},{"sys":8146},{"type":12,"linkType":13,"id":14},{"sys":8148},{"id":21,"type":12,"linkType":22},{"sys":8150},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":8152,"metaTitle":245,"metaDescription":246,"mainTitle":8153,"subtitle":265,"heroImage":8168,"ctaButton":288,"ctaLink":289},[244],{"data":8154,"content":8155,"nodeType":74},{},[8156,8162],{"data":8157,"content":8158,"nodeType":257},{},[8159],{"data":8160,"marks":8161,"value":256,"nodeType":82},{},[],{"data":8163,"content":8164,"nodeType":87},{},[8165],{"data":8166,"marks":8167,"value":264,"nodeType":82},{},[],{"metadata":8169,"sys":8172,"fields":8177},{"tags":8170,"concepts":8171},[],[],{"space":8173,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":8175,"publishedVersion":62,"revision":44,"locale":29},{"sys":8174},{"type":12,"linkType":13,"id":14},{"sys":8176},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":8178},{"url":280,"details":8179,"fileName":286,"contentType":287},{"size":282,"image":8180},{"width":284,"height":285},{"sys":8182,"fields":8185},{"id":8183,"createdAt":8184},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":8186,"slug":8187,"articleIntro":8186,"category":8188},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[8189],{"metadata":8190,"sys":8193,"fields":8200},{"tags":8191,"concepts":8192},[],[],{"space":8194,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":8196,"publishedVersion":235,"revision":62,"contentType":8198,"locale":29},{"sys":8195},{"type":12,"linkType":13,"id":14},{"sys":8197},{"id":21,"type":12,"linkType":22},{"sys":8199},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":8201,"metaTitle":245,"metaDescription":246,"mainTitle":8202,"subtitle":265,"heroImage":8217,"ctaButton":288,"ctaLink":289},[244],{"data":8203,"content":8204,"nodeType":74},{},[8205,8211],{"data":8206,"content":8207,"nodeType":257},{},[8208],{"data":8209,"marks":8210,"value":256,"nodeType":82},{},[],{"data":8212,"content":8213,"nodeType":87},{},[8214],{"data":8215,"marks":8216,"value":264,"nodeType":82},{},[],{"metadata":8218,"sys":8221,"fields":8226},{"tags":8219,"concepts":8220},[],[],{"space":8222,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":8224,"publishedVersion":62,"revision":44,"locale":29},{"sys":8223},{"type":12,"linkType":13,"id":14},{"sys":8225},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":8227},{"url":280,"details":8228,"fileName":286,"contentType":287},{"size":282,"image":8229},{"width":284,"height":285},{"sys":8231,"fields":8233},{"id":8232,"createdAt":3723},"6d75pXRLLY65vQhQ8x00pr",{"title":8234,"slug":8235,"articleIntro":8234,"category":8236},"355 - Produits finis","compte-355-produits-finis",[8237],{"metadata":8238,"sys":8241,"fields":8248},{"tags":8239,"concepts":8240},[],[],{"space":8242,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":8244,"publishedVersion":235,"revision":62,"contentType":8246,"locale":29},{"sys":8243},{"type":12,"linkType":13,"id":14},{"sys":8245},{"id":21,"type":12,"linkType":22},{"sys":8247},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":8249,"metaTitle":245,"metaDescription":246,"mainTitle":8250,"subtitle":265,"heroImage":8265,"ctaButton":288,"ctaLink":289},[244],{"data":8251,"content":8252,"nodeType":74},{},[8253,8259],{"data":8254,"content":8255,"nodeType":257},{},[8256],{"data":8257,"marks":8258,"value":256,"nodeType":82},{},[],{"data":8260,"content":8261,"nodeType":87},{},[8262],{"data":8263,"marks":8264,"value":264,"nodeType":82},{},[],{"metadata":8266,"sys":8269,"fields":8274},{"tags":8267,"concepts":8268},[],[],{"space":8270,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":8272,"publishedVersion":62,"revision":44,"locale":29},{"sys":8271},{"type":12,"linkType":13,"id":14},{"sys":8273},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":8275},{"url":280,"details":8276,"fileName":286,"contentType":287},{"size":282,"image":8277},{"width":284,"height":285},{"sys":8279,"fields":8282},{"id":8280,"createdAt":8281},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":8283,"slug":8284,"articleIntro":8283,"category":8285},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[8286],{"metadata":8287,"sys":8290,"fields":8297},{"tags":8288,"concepts":8289},[],[],{"space":8291,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":8293,"publishedVersion":235,"revision":62,"contentType":8295,"locale":29},{"sys":8292},{"type":12,"linkType":13,"id":14},{"sys":8294},{"id":21,"type":12,"linkType":22},{"sys":8296},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":8298,"metaTitle":245,"metaDescription":246,"mainTitle":8299,"subtitle":265,"heroImage":8314,"ctaButton":288,"ctaLink":289},[244],{"data":8300,"content":8301,"nodeType":74},{},[8302,8308],{"data":8303,"content":8304,"nodeType":257},{},[8305],{"data":8306,"marks":8307,"value":256,"nodeType":82},{},[],{"data":8309,"content":8310,"nodeType":87},{},[8311],{"data":8312,"marks":8313,"value":264,"nodeType":82},{},[],{"metadata":8315,"sys":8318,"fields":8323},{"tags":8316,"concepts":8317},[],[],{"space":8319,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":8321,"publishedVersion":62,"revision":44,"locale":29},{"sys":8320},{"type":12,"linkType":13,"id":14},{"sys":8322},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":8324},{"url":280,"details":8325,"fileName":286,"contentType":287},{"size":282,"image":8326},{"width":284,"height":285},{"sys":8328,"fields":8331},{"id":8329,"createdAt":8330},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":8332,"slug":8333,"articleIntro":8332,"category":8334},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[8335],{"metadata":8336,"sys":8339,"fields":8346},{"tags":8337,"concepts":8338},[],[],{"space":8340,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":8342,"publishedVersion":235,"revision":62,"contentType":8344,"locale":29},{"sys":8341},{"type":12,"linkType":13,"id":14},{"sys":8343},{"id":21,"type":12,"linkType":22},{"sys":8345},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":8347,"metaTitle":245,"metaDescription":246,"mainTitle":8348,"subtitle":265,"heroImage":8363,"ctaButton":288,"ctaLink":289},[244],{"data":8349,"content":8350,"nodeType":74},{},[8351,8357],{"data":8352,"content":8353,"nodeType":257},{},[8354],{"data":8355,"marks":8356,"value":256,"nodeType":82},{},[],{"data":8358,"content":8359,"nodeType":87},{},[8360],{"data":8361,"marks":8362,"value":264,"nodeType":82},{},[],{"metadata":8364,"sys":8367,"fields":8372},{"tags":8365,"concepts":8366},[],[],{"space":8368,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":8370,"publishedVersion":62,"revision":44,"locale":29},{"sys":8369},{"type":12,"linkType":13,"id":14},{"sys":8371},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":8373},{"url":280,"details":8374,"fileName":286,"contentType":287},{"size":282,"image":8375},{"width":284,"height":285},{"sys":8377,"fields":8380},{"id":8378,"createdAt":8379},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":8381,"slug":8382,"articleIntro":8381,"category":8383},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[8384],{"metadata":8385,"sys":8388,"fields":8395},{"tags":8386,"concepts":8387},[],[],{"space":8389,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":8391,"publishedVersion":235,"revision":62,"contentType":8393,"locale":29},{"sys":8390},{"type":12,"linkType":13,"id":14},{"sys":8392},{"id":21,"type":12,"linkType":22},{"sys":8394},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":8396,"metaTitle":245,"metaDescription":246,"mainTitle":8397,"subtitle":265,"heroImage":8412,"ctaButton":288,"ctaLink":289},[244],{"data":8398,"content":8399,"nodeType":74},{},[8400,8406],{"data":8401,"content":8402,"nodeType":257},{},[8403],{"data":8404,"marks":8405,"value":256,"nodeType":82},{},[],{"data":8407,"content":8408,"nodeType":87},{},[8409],{"data":8410,"marks":8411,"value":264,"nodeType":82},{},[],{"metadata":8413,"sys":8416,"fields":8421},{"tags":8414,"concepts":8415},[],[],{"space":8417,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":8419,"publishedVersion":62,"revision":44,"locale":29},{"sys":8418},{"type":12,"linkType":13,"id":14},{"sys":8420},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":8422},{"url":280,"details":8423,"fileName":286,"contentType":287},{"size":282,"image":8424},{"width":284,"height":285},{"sys":8426,"fields":8429},{"id":8427,"createdAt":8428},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":8430,"slug":8431,"articleIntro":8430,"category":8432},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[8433],{"metadata":8434,"sys":8437,"fields":8444},{"tags":8435,"concepts":8436},[],[],{"space":8438,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":8440,"publishedVersion":235,"revision":62,"contentType":8442,"locale":29},{"sys":8439},{"type":12,"linkType":13,"id":14},{"sys":8441},{"id":21,"type":12,"linkType":22},{"sys":8443},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":8445,"metaTitle":245,"metaDescription":246,"mainTitle":8446,"subtitle":265,"heroImage":8461,"ctaButton":288,"ctaLink":289},[244],{"data":8447,"content":8448,"nodeType":74},{},[8449,8455],{"data":8450,"content":8451,"nodeType":257},{},[8452],{"data":8453,"marks":8454,"value":256,"nodeType":82},{},[],{"data":8456,"content":8457,"nodeType":87},{},[8458],{"data":8459,"marks":8460,"value":264,"nodeType":82},{},[],{"metadata":8462,"sys":8465,"fields":8470},{"tags":8463,"concepts":8464},[],[],{"space":8466,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":8468,"publishedVersion":62,"revision":44,"locale":29},{"sys":8467},{"type":12,"linkType":13,"id":14},{"sys":8469},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":8471},{"url":280,"details":8472,"fileName":286,"contentType":287},{"size":282,"image":8473},{"width":284,"height":285},{"sys":8475,"fields":8478},{"id":8476,"createdAt":8477},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":8479,"slug":8480,"articleIntro":8479,"category":8481},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[8482],{"metadata":8483,"sys":8486,"fields":8493},{"tags":8484,"concepts":8485},[],[],{"space":8487,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":8489,"publishedVersion":235,"revision":62,"contentType":8491,"locale":29},{"sys":8488},{"type":12,"linkType":13,"id":14},{"sys":8490},{"id":21,"type":12,"linkType":22},{"sys":8492},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":8494,"metaTitle":245,"metaDescription":246,"mainTitle":8495,"subtitle":265,"heroImage":8510,"ctaButton":288,"ctaLink":289},[244],{"data":8496,"content":8497,"nodeType":74},{},[8498,8504],{"data":8499,"content":8500,"nodeType":257},{},[8501],{"data":8502,"marks":8503,"value":256,"nodeType":82},{},[],{"data":8505,"content":8506,"nodeType":87},{},[8507],{"data":8508,"marks":8509,"value":264,"nodeType":82},{},[],{"metadata":8511,"sys":8514,"fields":8519},{"tags":8512,"concepts":8513},[],[],{"space":8515,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":8517,"publishedVersion":62,"revision":44,"locale":29},{"sys":8516},{"type":12,"linkType":13,"id":14},{"sys":8518},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":8520},{"url":280,"details":8521,"fileName":286,"contentType":287},{"size":282,"image":8522},{"width":284,"height":285},{"sys":8524,"fields":8527},{"id":8525,"createdAt":8526},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":8528,"slug":8529,"articleIntro":8528,"category":8530},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[8531],{"metadata":8532,"sys":8535,"fields":8542},{"tags":8533,"concepts":8534},[],[],{"space":8536,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":8538,"publishedVersion":235,"revision":62,"contentType":8540,"locale":29},{"sys":8537},{"type":12,"linkType":13,"id":14},{"sys":8539},{"id":21,"type":12,"linkType":22},{"sys":8541},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":8543,"metaTitle":245,"metaDescription":246,"mainTitle":8544,"subtitle":265,"heroImage":8559,"ctaButton":288,"ctaLink":289},[244],{"data":8545,"content":8546,"nodeType":74},{},[8547,8553],{"data":8548,"content":8549,"nodeType":257},{},[8550],{"data":8551,"marks":8552,"value":256,"nodeType":82},{},[],{"data":8554,"content":8555,"nodeType":87},{},[8556],{"data":8557,"marks":8558,"value":264,"nodeType":82},{},[],{"metadata":8560,"sys":8563,"fields":8568},{"tags":8561,"concepts":8562},[],[],{"space":8564,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":8566,"publishedVersion":62,"revision":44,"locale":29},{"sys":8565},{"type":12,"linkType":13,"id":14},{"sys":8567},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":8569},{"url":280,"details":8570,"fileName":286,"contentType":287},{"size":282,"image":8571},{"width":284,"height":285},{"sys":8573,"fields":8576},{"id":8574,"createdAt":8575},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":8577,"slug":8578,"articleIntro":-1,"category":8579},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[8580],{"metadata":8581,"sys":8584,"fields":8591},{"tags":8582,"concepts":8583},[],[],{"space":8585,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":8587,"publishedVersion":235,"revision":62,"contentType":8589,"locale":29},{"sys":8586},{"type":12,"linkType":13,"id":14},{"sys":8588},{"id":21,"type":12,"linkType":22},{"sys":8590},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":8592,"metaTitle":245,"metaDescription":246,"mainTitle":8593,"subtitle":265,"heroImage":8608,"ctaButton":288,"ctaLink":289},[244],{"data":8594,"content":8595,"nodeType":74},{},[8596,8602],{"data":8597,"content":8598,"nodeType":257},{},[8599],{"data":8600,"marks":8601,"value":256,"nodeType":82},{},[],{"data":8603,"content":8604,"nodeType":87},{},[8605],{"data":8606,"marks":8607,"value":264,"nodeType":82},{},[],{"metadata":8609,"sys":8612,"fields":8617},{"tags":8610,"concepts":8611},[],[],{"space":8613,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":8615,"publishedVersion":62,"revision":44,"locale":29},{"sys":8614},{"type":12,"linkType":13,"id":14},{"sys":8616},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":8618},{"url":280,"details":8619,"fileName":286,"contentType":287},{"size":282,"image":8620},{"width":284,"height":285},{"sys":8622,"fields":8625},{"id":8623,"createdAt":8624},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":8626,"slug":8627,"articleIntro":8626,"category":8628},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[8629],{"metadata":8630,"sys":8633,"fields":8640},{"tags":8631,"concepts":8632},[],[],{"space":8634,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":8636,"publishedVersion":235,"revision":62,"contentType":8638,"locale":29},{"sys":8635},{"type":12,"linkType":13,"id":14},{"sys":8637},{"id":21,"type":12,"linkType":22},{"sys":8639},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":8641,"metaTitle":245,"metaDescription":246,"mainTitle":8642,"subtitle":265,"heroImage":8657,"ctaButton":288,"ctaLink":289},[244],{"data":8643,"content":8644,"nodeType":74},{},[8645,8651],{"data":8646,"content":8647,"nodeType":257},{},[8648],{"data":8649,"marks":8650,"value":256,"nodeType":82},{},[],{"data":8652,"content":8653,"nodeType":87},{},[8654],{"data":8655,"marks":8656,"value":264,"nodeType":82},{},[],{"metadata":8658,"sys":8661,"fields":8666},{"tags":8659,"concepts":8660},[],[],{"space":8662,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":8664,"publishedVersion":62,"revision":44,"locale":29},{"sys":8663},{"type":12,"linkType":13,"id":14},{"sys":8665},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":8667},{"url":280,"details":8668,"fileName":286,"contentType":287},{"size":282,"image":8669},{"width":284,"height":285},{"sys":8671,"fields":8674},{"id":8672,"createdAt":8673},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":8675,"slug":8676,"articleIntro":8675,"category":8677},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[8678],{"metadata":8679,"sys":8682,"fields":8689},{"tags":8680,"concepts":8681},[],[],{"space":8683,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":8685,"publishedVersion":235,"revision":62,"contentType":8687,"locale":29},{"sys":8684},{"type":12,"linkType":13,"id":14},{"sys":8686},{"id":21,"type":12,"linkType":22},{"sys":8688},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":8690,"metaTitle":245,"metaDescription":246,"mainTitle":8691,"subtitle":265,"heroImage":8706,"ctaButton":288,"ctaLink":289},[244],{"data":8692,"content":8693,"nodeType":74},{},[8694,8700],{"data":8695,"content":8696,"nodeType":257},{},[8697],{"data":8698,"marks":8699,"value":256,"nodeType":82},{},[],{"data":8701,"content":8702,"nodeType":87},{},[8703],{"data":8704,"marks":8705,"value":264,"nodeType":82},{},[],{"metadata":8707,"sys":8710,"fields":8715},{"tags":8708,"concepts":8709},[],[],{"space":8711,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":8713,"publishedVersion":62,"revision":44,"locale":29},{"sys":8712},{"type":12,"linkType":13,"id":14},{"sys":8714},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":8716},{"url":280,"details":8717,"fileName":286,"contentType":287},{"size":282,"image":8718},{"width":284,"height":285},{"sys":8720,"fields":8723},{"id":8721,"createdAt":8722},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":8724,"slug":8725,"articleIntro":8724,"category":8726},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[8727],{"metadata":8728,"sys":8731,"fields":8738},{"tags":8729,"concepts":8730},[],[],{"space":8732,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":8734,"publishedVersion":235,"revision":62,"contentType":8736,"locale":29},{"sys":8733},{"type":12,"linkType":13,"id":14},{"sys":8735},{"id":21,"type":12,"linkType":22},{"sys":8737},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":8739,"metaTitle":245,"metaDescription":246,"mainTitle":8740,"subtitle":265,"heroImage":8755,"ctaButton":288,"ctaLink":289},[244],{"data":8741,"content":8742,"nodeType":74},{},[8743,8749],{"data":8744,"content":8745,"nodeType":257},{},[8746],{"data":8747,"marks":8748,"value":256,"nodeType":82},{},[],{"data":8750,"content":8751,"nodeType":87},{},[8752],{"data":8753,"marks":8754,"value":264,"nodeType":82},{},[],{"metadata":8756,"sys":8759,"fields":8764},{"tags":8757,"concepts":8758},[],[],{"space":8760,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":8762,"publishedVersion":62,"revision":44,"locale":29},{"sys":8761},{"type":12,"linkType":13,"id":14},{"sys":8763},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":8765},{"url":280,"details":8766,"fileName":286,"contentType":287},{"size":282,"image":8767},{"width":284,"height":285},{"sys":8769,"fields":8772},{"id":8770,"createdAt":8771},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":8773,"slug":8774,"articleIntro":-1,"category":8775},"Compte 777 - Quote-part de subventions d'investissement virée au compte de résultat","compte-777-quote-part-de-subventions-d-investissement-viree-au-compte-de-resultat",[8776],{"metadata":8777,"sys":8780,"fields":8787},{"tags":8778,"concepts":8779},[],[],{"space":8781,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":8783,"publishedVersion":235,"revision":62,"contentType":8785,"locale":29},{"sys":8782},{"type":12,"linkType":13,"id":14},{"sys":8784},{"id":21,"type":12,"linkType":22},{"sys":8786},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":8788,"metaTitle":245,"metaDescription":246,"mainTitle":8789,"subtitle":265,"heroImage":8804,"ctaButton":288,"ctaLink":289},[244],{"data":8790,"content":8791,"nodeType":74},{},[8792,8798],{"data":8793,"content":8794,"nodeType":257},{},[8795],{"data":8796,"marks":8797,"value":256,"nodeType":82},{},[],{"data":8799,"content":8800,"nodeType":87},{},[8801],{"data":8802,"marks":8803,"value":264,"nodeType":82},{},[],{"metadata":8805,"sys":8808,"fields":8813},{"tags":8806,"concepts":8807},[],[],{"space":8809,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":8811,"publishedVersion":62,"revision":44,"locale":29},{"sys":8810},{"type":12,"linkType":13,"id":14},{"sys":8812},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":8814},{"url":280,"details":8815,"fileName":286,"contentType":287},{"size":282,"image":8816},{"width":284,"height":285},{"sys":8818,"fields":8821},{"id":8819,"createdAt":8820},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":8822,"slug":8823,"articleIntro":8822,"category":8824},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[8825],{"metadata":8826,"sys":8829,"fields":8836},{"tags":8827,"concepts":8828},[],[],{"space":8830,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":8832,"publishedVersion":235,"revision":62,"contentType":8834,"locale":29},{"sys":8831},{"type":12,"linkType":13,"id":14},{"sys":8833},{"id":21,"type":12,"linkType":22},{"sys":8835},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":8837,"metaTitle":245,"metaDescription":246,"mainTitle":8838,"subtitle":265,"heroImage":8853,"ctaButton":288,"ctaLink":289},[244],{"data":8839,"content":8840,"nodeType":74},{},[8841,8847],{"data":8842,"content":8843,"nodeType":257},{},[8844],{"data":8845,"marks":8846,"value":256,"nodeType":82},{},[],{"data":8848,"content":8849,"nodeType":87},{},[8850],{"data":8851,"marks":8852,"value":264,"nodeType":82},{},[],{"metadata":8854,"sys":8857,"fields":8862},{"tags":8855,"concepts":8856},[],[],{"space":8858,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":8860,"publishedVersion":62,"revision":44,"locale":29},{"sys":8859},{"type":12,"linkType":13,"id":14},{"sys":8861},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":8863},{"url":280,"details":8864,"fileName":286,"contentType":287},{"size":282,"image":8865},{"width":284,"height":285},{"sys":8867,"fields":8870},{"id":8868,"createdAt":8869},"IZVxgFtKjx89x5I04Z8oh","2025-05-27T14:00:39.444Z",{"title":8871,"slug":8872,"articleIntro":8871,"category":8873},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[8874],{"metadata":8875,"sys":8878,"fields":8885},{"tags":8876,"concepts":8877},[],[],{"space":8879,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":8881,"publishedVersion":235,"revision":62,"contentType":8883,"locale":29},{"sys":8880},{"type":12,"linkType":13,"id":14},{"sys":8882},{"id":21,"type":12,"linkType":22},{"sys":8884},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":8886,"metaTitle":245,"metaDescription":246,"mainTitle":8887,"subtitle":265,"heroImage":8902,"ctaButton":288,"ctaLink":289},[244],{"data":8888,"content":8889,"nodeType":74},{},[8890,8896],{"data":8891,"content":8892,"nodeType":257},{},[8893],{"data":8894,"marks":8895,"value":256,"nodeType":82},{},[],{"data":8897,"content":8898,"nodeType":87},{},[8899],{"data":8900,"marks":8901,"value":264,"nodeType":82},{},[],{"metadata":8903,"sys":8906,"fields":8911},{"tags":8904,"concepts":8905},[],[],{"space":8907,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":8909,"publishedVersion":62,"revision":44,"locale":29},{"sys":8908},{"type":12,"linkType":13,"id":14},{"sys":8910},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":8912},{"url":280,"details":8913,"fileName":286,"contentType":287},{"size":282,"image":8914},{"width":284,"height":285},{"sys":8916,"fields":8919},{"id":8917,"createdAt":8918},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":8920,"slug":8921,"articleIntro":8920,"category":8922},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[8923],{"metadata":8924,"sys":8927,"fields":8934},{"tags":8925,"concepts":8926},[],[],{"space":8928,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":8930,"publishedVersion":235,"revision":62,"contentType":8932,"locale":29},{"sys":8929},{"type":12,"linkType":13,"id":14},{"sys":8931},{"id":21,"type":12,"linkType":22},{"sys":8933},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":8935,"metaTitle":245,"metaDescription":246,"mainTitle":8936,"subtitle":265,"heroImage":8951,"ctaButton":288,"ctaLink":289},[244],{"data":8937,"content":8938,"nodeType":74},{},[8939,8945],{"data":8940,"content":8941,"nodeType":257},{},[8942],{"data":8943,"marks":8944,"value":256,"nodeType":82},{},[],{"data":8946,"content":8947,"nodeType":87},{},[8948],{"data":8949,"marks":8950,"value":264,"nodeType":82},{},[],{"metadata":8952,"sys":8955,"fields":8960},{"tags":8953,"concepts":8954},[],[],{"space":8956,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":8958,"publishedVersion":62,"revision":44,"locale":29},{"sys":8957},{"type":12,"linkType":13,"id":14},{"sys":8959},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":8961},{"url":280,"details":8962,"fileName":286,"contentType":287},{"size":282,"image":8963},{"width":284,"height":285},{"sys":8965,"fields":8968},{"id":8966,"createdAt":8967},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":8969,"slug":8970,"articleIntro":8969,"category":8971},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[8972],{"metadata":8973,"sys":8976,"fields":8983},{"tags":8974,"concepts":8975},[],[],{"space":8977,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":8979,"publishedVersion":235,"revision":62,"contentType":8981,"locale":29},{"sys":8978},{"type":12,"linkType":13,"id":14},{"sys":8980},{"id":21,"type":12,"linkType":22},{"sys":8982},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":8984,"metaTitle":245,"metaDescription":246,"mainTitle":8985,"subtitle":265,"heroImage":9000,"ctaButton":288,"ctaLink":289},[244],{"data":8986,"content":8987,"nodeType":74},{},[8988,8994],{"data":8989,"content":8990,"nodeType":257},{},[8991],{"data":8992,"marks":8993,"value":256,"nodeType":82},{},[],{"data":8995,"content":8996,"nodeType":87},{},[8997],{"data":8998,"marks":8999,"value":264,"nodeType":82},{},[],{"metadata":9001,"sys":9004,"fields":9009},{"tags":9002,"concepts":9003},[],[],{"space":9005,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":9007,"publishedVersion":62,"revision":44,"locale":29},{"sys":9006},{"type":12,"linkType":13,"id":14},{"sys":9008},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":9010},{"url":280,"details":9011,"fileName":286,"contentType":287},{"size":282,"image":9012},{"width":284,"height":285},{"sys":9014,"fields":9017},{"id":9015,"createdAt":9016},"2AsCehfNKF5belxwySwOk8","2025-05-27T13:57:19.087Z",{"title":9018,"slug":9019,"articleIntro":9018,"category":9020},"2611 - Actions","compte-2611-actions",[9021],{"metadata":9022,"sys":9025,"fields":9032},{"tags":9023,"concepts":9024},[],[],{"space":9026,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":9028,"publishedVersion":235,"revision":62,"contentType":9030,"locale":29},{"sys":9027},{"type":12,"linkType":13,"id":14},{"sys":9029},{"id":21,"type":12,"linkType":22},{"sys":9031},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":9033,"metaTitle":245,"metaDescription":246,"mainTitle":9034,"subtitle":265,"heroImage":9049,"ctaButton":288,"ctaLink":289},[244],{"data":9035,"content":9036,"nodeType":74},{},[9037,9043],{"data":9038,"content":9039,"nodeType":257},{},[9040],{"data":9041,"marks":9042,"value":256,"nodeType":82},{},[],{"data":9044,"content":9045,"nodeType":87},{},[9046],{"data":9047,"marks":9048,"value":264,"nodeType":82},{},[],{"metadata":9050,"sys":9053,"fields":9058},{"tags":9051,"concepts":9052},[],[],{"space":9054,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":9056,"publishedVersion":62,"revision":44,"locale":29},{"sys":9055},{"type":12,"linkType":13,"id":14},{"sys":9057},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":9059},{"url":280,"details":9060,"fileName":286,"contentType":287},{"size":282,"image":9061},{"width":284,"height":285},{"sys":9063,"fields":9066},{"id":9064,"createdAt":9065},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":9067,"slug":9068,"articleIntro":9067,"category":9069},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[9070],{"metadata":9071,"sys":9074,"fields":9081},{"tags":9072,"concepts":9073},[],[],{"space":9075,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":9077,"publishedVersion":235,"revision":62,"contentType":9079,"locale":29},{"sys":9076},{"type":12,"linkType":13,"id":14},{"sys":9078},{"id":21,"type":12,"linkType":22},{"sys":9080},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":9082,"metaTitle":245,"metaDescription":246,"mainTitle":9083,"subtitle":265,"heroImage":9098,"ctaButton":288,"ctaLink":289},[244],{"data":9084,"content":9085,"nodeType":74},{},[9086,9092],{"data":9087,"content":9088,"nodeType":257},{},[9089],{"data":9090,"marks":9091,"value":256,"nodeType":82},{},[],{"data":9093,"content":9094,"nodeType":87},{},[9095],{"data":9096,"marks":9097,"value":264,"nodeType":82},{},[],{"metadata":9099,"sys":9102,"fields":9107},{"tags":9100,"concepts":9101},[],[],{"space":9103,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":9105,"publishedVersion":62,"revision":44,"locale":29},{"sys":9104},{"type":12,"linkType":13,"id":14},{"sys":9106},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":9108},{"url":280,"details":9109,"fileName":286,"contentType":287},{"size":282,"image":9110},{"width":284,"height":285},{"sys":9112,"fields":9115},{"id":9113,"createdAt":9114},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":9116,"slug":9117,"articleIntro":9116,"category":9118},"Compte 503 - Actions","compte-503-actions",[9119],{"metadata":9120,"sys":9123,"fields":9130},{"tags":9121,"concepts":9122},[],[],{"space":9124,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":9126,"publishedVersion":235,"revision":62,"contentType":9128,"locale":29},{"sys":9125},{"type":12,"linkType":13,"id":14},{"sys":9127},{"id":21,"type":12,"linkType":22},{"sys":9129},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":9131,"metaTitle":245,"metaDescription":246,"mainTitle":9132,"subtitle":265,"heroImage":9147,"ctaButton":288,"ctaLink":289},[244],{"data":9133,"content":9134,"nodeType":74},{},[9135,9141],{"data":9136,"content":9137,"nodeType":257},{},[9138],{"data":9139,"marks":9140,"value":256,"nodeType":82},{},[],{"data":9142,"content":9143,"nodeType":87},{},[9144],{"data":9145,"marks":9146,"value":264,"nodeType":82},{},[],{"metadata":9148,"sys":9151,"fields":9156},{"tags":9149,"concepts":9150},[],[],{"space":9152,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":9154,"publishedVersion":62,"revision":44,"locale":29},{"sys":9153},{"type":12,"linkType":13,"id":14},{"sys":9155},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":9157},{"url":280,"details":9158,"fileName":286,"contentType":287},{"size":282,"image":9159},{"width":284,"height":285},{"sys":9161,"fields":9164},{"id":9162,"createdAt":9163},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":9165,"slug":9166,"articleIntro":9165,"category":9167},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[9168],{"metadata":9169,"sys":9172,"fields":9179},{"tags":9170,"concepts":9171},[],[],{"space":9173,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":9175,"publishedVersion":235,"revision":62,"contentType":9177,"locale":29},{"sys":9174},{"type":12,"linkType":13,"id":14},{"sys":9176},{"id":21,"type":12,"linkType":22},{"sys":9178},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":9180,"metaTitle":245,"metaDescription":246,"mainTitle":9181,"subtitle":265,"heroImage":9196,"ctaButton":288,"ctaLink":289},[244],{"data":9182,"content":9183,"nodeType":74},{},[9184,9190],{"data":9185,"content":9186,"nodeType":257},{},[9187],{"data":9188,"marks":9189,"value":256,"nodeType":82},{},[],{"data":9191,"content":9192,"nodeType":87},{},[9193],{"data":9194,"marks":9195,"value":264,"nodeType":82},{},[],{"metadata":9197,"sys":9200,"fields":9205},{"tags":9198,"concepts":9199},[],[],{"space":9201,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":9203,"publishedVersion":62,"revision":44,"locale":29},{"sys":9202},{"type":12,"linkType":13,"id":14},{"sys":9204},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":9206},{"url":280,"details":9207,"fileName":286,"contentType":287},{"size":282,"image":9208},{"width":284,"height":285},{"sys":9210,"fields":9213},{"id":9211,"createdAt":9212},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":9214,"slug":9215,"articleIntro":9214,"category":9216},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[9217],{"metadata":9218,"sys":9221,"fields":9228},{"tags":9219,"concepts":9220},[],[],{"space":9222,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":9224,"publishedVersion":235,"revision":62,"contentType":9226,"locale":29},{"sys":9223},{"type":12,"linkType":13,"id":14},{"sys":9225},{"id":21,"type":12,"linkType":22},{"sys":9227},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":9229,"metaTitle":245,"metaDescription":246,"mainTitle":9230,"subtitle":265,"heroImage":9245,"ctaButton":288,"ctaLink":289},[244],{"data":9231,"content":9232,"nodeType":74},{},[9233,9239],{"data":9234,"content":9235,"nodeType":257},{},[9236],{"data":9237,"marks":9238,"value":256,"nodeType":82},{},[],{"data":9240,"content":9241,"nodeType":87},{},[9242],{"data":9243,"marks":9244,"value":264,"nodeType":82},{},[],{"metadata":9246,"sys":9249,"fields":9254},{"tags":9247,"concepts":9248},[],[],{"space":9250,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":9252,"publishedVersion":62,"revision":44,"locale":29},{"sys":9251},{"type":12,"linkType":13,"id":14},{"sys":9253},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":9255},{"url":280,"details":9256,"fileName":286,"contentType":287},{"size":282,"image":9257},{"width":284,"height":285},{"sys":9259,"fields":9262},{"id":9260,"createdAt":9261},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":9263,"slug":9264,"articleIntro":9263,"category":9265},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[9266],{"metadata":9267,"sys":9270,"fields":9277},{"tags":9268,"concepts":9269},[],[],{"space":9271,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":9273,"publishedVersion":235,"revision":62,"contentType":9275,"locale":29},{"sys":9272},{"type":12,"linkType":13,"id":14},{"sys":9274},{"id":21,"type":12,"linkType":22},{"sys":9276},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":9278,"metaTitle":245,"metaDescription":246,"mainTitle":9279,"subtitle":265,"heroImage":9294,"ctaButton":288,"ctaLink":289},[244],{"data":9280,"content":9281,"nodeType":74},{},[9282,9288],{"data":9283,"content":9284,"nodeType":257},{},[9285],{"data":9286,"marks":9287,"value":256,"nodeType":82},{},[],{"data":9289,"content":9290,"nodeType":87},{},[9291],{"data":9292,"marks":9293,"value":264,"nodeType":82},{},[],{"metadata":9295,"sys":9298,"fields":9303},{"tags":9296,"concepts":9297},[],[],{"space":9299,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":9301,"publishedVersion":62,"revision":44,"locale":29},{"sys":9300},{"type":12,"linkType":13,"id":14},{"sys":9302},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":9304},{"url":280,"details":9305,"fileName":286,"contentType":287},{"size":282,"image":9306},{"width":284,"height":285},{"sys":9308,"fields":9311},{"id":9309,"createdAt":9310},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":9312,"slug":9313,"articleIntro":9312,"category":9314},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[9315],{"metadata":9316,"sys":9319,"fields":9326},{"tags":9317,"concepts":9318},[],[],{"space":9320,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":9322,"publishedVersion":235,"revision":62,"contentType":9324,"locale":29},{"sys":9321},{"type":12,"linkType":13,"id":14},{"sys":9323},{"id":21,"type":12,"linkType":22},{"sys":9325},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":9327,"metaTitle":245,"metaDescription":246,"mainTitle":9328,"subtitle":265,"heroImage":9343,"ctaButton":288,"ctaLink":289},[244],{"data":9329,"content":9330,"nodeType":74},{},[9331,9337],{"data":9332,"content":9333,"nodeType":257},{},[9334],{"data":9335,"marks":9336,"value":256,"nodeType":82},{},[],{"data":9338,"content":9339,"nodeType":87},{},[9340],{"data":9341,"marks":9342,"value":264,"nodeType":82},{},[],{"metadata":9344,"sys":9347,"fields":9352},{"tags":9345,"concepts":9346},[],[],{"space":9348,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":9350,"publishedVersion":62,"revision":44,"locale":29},{"sys":9349},{"type":12,"linkType":13,"id":14},{"sys":9351},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":9353},{"url":280,"details":9354,"fileName":286,"contentType":287},{"size":282,"image":9355},{"width":284,"height":285},{"sys":9357,"fields":9360},{"id":9358,"createdAt":9359},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":9361,"slug":9362,"articleIntro":-1,"category":9363},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[9364],{"metadata":9365,"sys":9368,"fields":9375},{"tags":9366,"concepts":9367},[],[],{"space":9369,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":9371,"publishedVersion":235,"revision":62,"contentType":9373,"locale":29},{"sys":9370},{"type":12,"linkType":13,"id":14},{"sys":9372},{"id":21,"type":12,"linkType":22},{"sys":9374},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":9376,"metaTitle":245,"metaDescription":246,"mainTitle":9377,"subtitle":265,"heroImage":9392,"ctaButton":288,"ctaLink":289},[244],{"data":9378,"content":9379,"nodeType":74},{},[9380,9386],{"data":9381,"content":9382,"nodeType":257},{},[9383],{"data":9384,"marks":9385,"value":256,"nodeType":82},{},[],{"data":9387,"content":9388,"nodeType":87},{},[9389],{"data":9390,"marks":9391,"value":264,"nodeType":82},{},[],{"metadata":9393,"sys":9396,"fields":9401},{"tags":9394,"concepts":9395},[],[],{"space":9397,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":9399,"publishedVersion":62,"revision":44,"locale":29},{"sys":9398},{"type":12,"linkType":13,"id":14},{"sys":9400},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":9402},{"url":280,"details":9403,"fileName":286,"contentType":287},{"size":282,"image":9404},{"width":284,"height":285},{"sys":9406,"fields":9409},{"id":9407,"createdAt":9408},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":9410,"slug":9411,"articleIntro":-1,"category":9412},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[9413],{"metadata":9414,"sys":9417,"fields":9424},{"tags":9415,"concepts":9416},[],[],{"space":9418,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":9420,"publishedVersion":235,"revision":62,"contentType":9422,"locale":29},{"sys":9419},{"type":12,"linkType":13,"id":14},{"sys":9421},{"id":21,"type":12,"linkType":22},{"sys":9423},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":9425,"metaTitle":245,"metaDescription":246,"mainTitle":9426,"subtitle":265,"heroImage":9441,"ctaButton":288,"ctaLink":289},[244],{"data":9427,"content":9428,"nodeType":74},{},[9429,9435],{"data":9430,"content":9431,"nodeType":257},{},[9432],{"data":9433,"marks":9434,"value":256,"nodeType":82},{},[],{"data":9436,"content":9437,"nodeType":87},{},[9438],{"data":9439,"marks":9440,"value":264,"nodeType":82},{},[],{"metadata":9442,"sys":9445,"fields":9450},{"tags":9443,"concepts":9444},[],[],{"space":9446,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":9448,"publishedVersion":62,"revision":44,"locale":29},{"sys":9447},{"type":12,"linkType":13,"id":14},{"sys":9449},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":9451},{"url":280,"details":9452,"fileName":286,"contentType":287},{"size":282,"image":9453},{"width":284,"height":285},{"sys":9455,"fields":9458},{"id":9456,"createdAt":9457},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":9459,"slug":9460,"articleIntro":9459,"category":9461},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[9462],{"metadata":9463,"sys":9466,"fields":9473},{"tags":9464,"concepts":9465},[],[],{"space":9467,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":9469,"publishedVersion":235,"revision":62,"contentType":9471,"locale":29},{"sys":9468},{"type":12,"linkType":13,"id":14},{"sys":9470},{"id":21,"type":12,"linkType":22},{"sys":9472},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":9474,"metaTitle":245,"metaDescription":246,"mainTitle":9475,"subtitle":265,"heroImage":9490,"ctaButton":288,"ctaLink":289},[244],{"data":9476,"content":9477,"nodeType":74},{},[9478,9484],{"data":9479,"content":9480,"nodeType":257},{},[9481],{"data":9482,"marks":9483,"value":256,"nodeType":82},{},[],{"data":9485,"content":9486,"nodeType":87},{},[9487],{"data":9488,"marks":9489,"value":264,"nodeType":82},{},[],{"metadata":9491,"sys":9494,"fields":9499},{"tags":9492,"concepts":9493},[],[],{"space":9495,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":9497,"publishedVersion":62,"revision":44,"locale":29},{"sys":9496},{"type":12,"linkType":13,"id":14},{"sys":9498},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":9500},{"url":280,"details":9501,"fileName":286,"contentType":287},{"size":282,"image":9502},{"width":284,"height":285},{"sys":9504,"fields":9507},{"id":9505,"createdAt":9506},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":9508,"slug":9509,"articleIntro":9508,"category":9510},"751 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires","compte-751-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels-droits-et-valeurs-similaires",[9511],{"metadata":9512,"sys":9515,"fields":9522},{"tags":9513,"concepts":9514},[],[],{"space":9516,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":9518,"publishedVersion":235,"revision":62,"contentType":9520,"locale":29},{"sys":9517},{"type":12,"linkType":13,"id":14},{"sys":9519},{"id":21,"type":12,"linkType":22},{"sys":9521},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":9523,"metaTitle":245,"metaDescription":246,"mainTitle":9524,"subtitle":265,"heroImage":9539,"ctaButton":288,"ctaLink":289},[244],{"data":9525,"content":9526,"nodeType":74},{},[9527,9533],{"data":9528,"content":9529,"nodeType":257},{},[9530],{"data":9531,"marks":9532,"value":256,"nodeType":82},{},[],{"data":9534,"content":9535,"nodeType":87},{},[9536],{"data":9537,"marks":9538,"value":264,"nodeType":82},{},[],{"metadata":9540,"sys":9543,"fields":9548},{"tags":9541,"concepts":9542},[],[],{"space":9544,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":9546,"publishedVersion":62,"revision":44,"locale":29},{"sys":9545},{"type":12,"linkType":13,"id":14},{"sys":9547},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":9549},{"url":280,"details":9550,"fileName":286,"contentType":287},{"size":282,"image":9551},{"width":284,"height":285},{"sys":9553,"fields":9556},{"id":9554,"createdAt":9555},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":9557,"slug":9558,"articleIntro":9557,"category":9559},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[9560],{"metadata":9561,"sys":9564,"fields":9571},{"tags":9562,"concepts":9563},[],[],{"space":9565,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":9567,"publishedVersion":235,"revision":62,"contentType":9569,"locale":29},{"sys":9566},{"type":12,"linkType":13,"id":14},{"sys":9568},{"id":21,"type":12,"linkType":22},{"sys":9570},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":9572,"metaTitle":245,"metaDescription":246,"mainTitle":9573,"subtitle":265,"heroImage":9588,"ctaButton":288,"ctaLink":289},[244],{"data":9574,"content":9575,"nodeType":74},{},[9576,9582],{"data":9577,"content":9578,"nodeType":257},{},[9579],{"data":9580,"marks":9581,"value":256,"nodeType":82},{},[],{"data":9583,"content":9584,"nodeType":87},{},[9585],{"data":9586,"marks":9587,"value":264,"nodeType":82},{},[],{"metadata":9589,"sys":9592,"fields":9597},{"tags":9590,"concepts":9591},[],[],{"space":9593,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":9595,"publishedVersion":62,"revision":44,"locale":29},{"sys":9594},{"type":12,"linkType":13,"id":14},{"sys":9596},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":9598},{"url":280,"details":9599,"fileName":286,"contentType":287},{"size":282,"image":9600},{"width":284,"height":285},{"sys":9602,"fields":9605},{"id":9603,"createdAt":9604},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":9606,"slug":9607,"articleIntro":9606,"category":9608},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[9609],{"metadata":9610,"sys":9613,"fields":9620},{"tags":9611,"concepts":9612},[],[],{"space":9614,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":9616,"publishedVersion":235,"revision":62,"contentType":9618,"locale":29},{"sys":9615},{"type":12,"linkType":13,"id":14},{"sys":9617},{"id":21,"type":12,"linkType":22},{"sys":9619},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":9621,"metaTitle":245,"metaDescription":246,"mainTitle":9622,"subtitle":265,"heroImage":9637,"ctaButton":288,"ctaLink":289},[244],{"data":9623,"content":9624,"nodeType":74},{},[9625,9631],{"data":9626,"content":9627,"nodeType":257},{},[9628],{"data":9629,"marks":9630,"value":256,"nodeType":82},{},[],{"data":9632,"content":9633,"nodeType":87},{},[9634],{"data":9635,"marks":9636,"value":264,"nodeType":82},{},[],{"metadata":9638,"sys":9641,"fields":9646},{"tags":9639,"concepts":9640},[],[],{"space":9642,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":9644,"publishedVersion":62,"revision":44,"locale":29},{"sys":9643},{"type":12,"linkType":13,"id":14},{"sys":9645},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":9647},{"url":280,"details":9648,"fileName":286,"contentType":287},{"size":282,"image":9649},{"width":284,"height":285},{"sys":9651,"fields":9654},{"id":9652,"createdAt":9653},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":9655,"slug":9656,"articleIntro":9657,"category":9658},"Réforme du plan comptable 2025 : les changements majeurs à connaître","reforme-du-plan-comptable-2025","Entrée en vigueur au 1er janvier 2025, la réforme du plan comptable général (PCG) s’inscrit dans une volonté de moderniser et de simplifier la comptabilité des entreprises. Le PCG n’avait pas été modifié depuis 2014 et la réforme entraîne des changements majeurs et bénéfiques pour les professionnels. Quels sont ces changements et quels impacts ont-ils sur votre gestion comptable ? On fait le point sur les 5 grands changements de cette réforme du plan comptable 2025.",[9659],{"metadata":9660,"sys":9663,"fields":9670},{"tags":9661,"concepts":9662},[],[],{"space":9664,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":9666,"publishedVersion":235,"revision":62,"contentType":9668,"locale":29},{"sys":9665},{"type":12,"linkType":13,"id":14},{"sys":9667},{"id":21,"type":12,"linkType":22},{"sys":9669},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":9671,"metaTitle":245,"metaDescription":246,"mainTitle":9672,"subtitle":265,"heroImage":9687,"ctaButton":288,"ctaLink":289},[244],{"data":9673,"content":9674,"nodeType":74},{},[9675,9681],{"data":9676,"content":9677,"nodeType":257},{},[9678],{"data":9679,"marks":9680,"value":256,"nodeType":82},{},[],{"data":9682,"content":9683,"nodeType":87},{},[9684],{"data":9685,"marks":9686,"value":264,"nodeType":82},{},[],{"metadata":9688,"sys":9691,"fields":9696},{"tags":9689,"concepts":9690},[],[],{"space":9692,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":9694,"publishedVersion":62,"revision":44,"locale":29},{"sys":9693},{"type":12,"linkType":13,"id":14},{"sys":9695},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":9697},{"url":280,"details":9698,"fileName":286,"contentType":287},{"size":282,"image":9699},{"width":284,"height":285},{"sys":9701,"fields":9704},{"id":9702,"createdAt":9703},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":9705,"slug":9706,"articleIntro":9705,"category":9707},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[9708],{"metadata":9709,"sys":9712,"fields":9719},{"tags":9710,"concepts":9711},[],[],{"space":9713,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":9715,"publishedVersion":235,"revision":62,"contentType":9717,"locale":29},{"sys":9714},{"type":12,"linkType":13,"id":14},{"sys":9716},{"id":21,"type":12,"linkType":22},{"sys":9718},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":9720,"metaTitle":245,"metaDescription":246,"mainTitle":9721,"subtitle":265,"heroImage":9736,"ctaButton":288,"ctaLink":289},[244],{"data":9722,"content":9723,"nodeType":74},{},[9724,9730],{"data":9725,"content":9726,"nodeType":257},{},[9727],{"data":9728,"marks":9729,"value":256,"nodeType":82},{},[],{"data":9731,"content":9732,"nodeType":87},{},[9733],{"data":9734,"marks":9735,"value":264,"nodeType":82},{},[],{"metadata":9737,"sys":9740,"fields":9745},{"tags":9738,"concepts":9739},[],[],{"space":9741,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":9743,"publishedVersion":62,"revision":44,"locale":29},{"sys":9742},{"type":12,"linkType":13,"id":14},{"sys":9744},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":9746},{"url":280,"details":9747,"fileName":286,"contentType":287},{"size":282,"image":9748},{"width":284,"height":285},{"sys":9750,"fields":9753},{"id":9751,"createdAt":9752},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":9754,"slug":9755,"articleIntro":-1,"category":9756},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[9757],{"metadata":9758,"sys":9761,"fields":9768},{"tags":9759,"concepts":9760},[],[],{"space":9762,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":9764,"publishedVersion":235,"revision":62,"contentType":9766,"locale":29},{"sys":9763},{"type":12,"linkType":13,"id":14},{"sys":9765},{"id":21,"type":12,"linkType":22},{"sys":9767},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":9769,"metaTitle":245,"metaDescription":246,"mainTitle":9770,"subtitle":265,"heroImage":9785,"ctaButton":288,"ctaLink":289},[244],{"data":9771,"content":9772,"nodeType":74},{},[9773,9779],{"data":9774,"content":9775,"nodeType":257},{},[9776],{"data":9777,"marks":9778,"value":256,"nodeType":82},{},[],{"data":9780,"content":9781,"nodeType":87},{},[9782],{"data":9783,"marks":9784,"value":264,"nodeType":82},{},[],{"metadata":9786,"sys":9789,"fields":9794},{"tags":9787,"concepts":9788},[],[],{"space":9790,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":9792,"publishedVersion":62,"revision":44,"locale":29},{"sys":9791},{"type":12,"linkType":13,"id":14},{"sys":9793},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":9795},{"url":280,"details":9796,"fileName":286,"contentType":287},{"size":282,"image":9797},{"width":284,"height":285},{"sys":9799,"fields":9802},{"id":9800,"createdAt":9801},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":9803,"slug":9804,"articleIntro":-1,"category":9805},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[9806],{"metadata":9807,"sys":9810,"fields":9817},{"tags":9808,"concepts":9809},[],[],{"space":9811,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":9813,"publishedVersion":235,"revision":62,"contentType":9815,"locale":29},{"sys":9812},{"type":12,"linkType":13,"id":14},{"sys":9814},{"id":21,"type":12,"linkType":22},{"sys":9816},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":9818,"metaTitle":245,"metaDescription":246,"mainTitle":9819,"subtitle":265,"heroImage":9834,"ctaButton":288,"ctaLink":289},[244],{"data":9820,"content":9821,"nodeType":74},{},[9822,9828],{"data":9823,"content":9824,"nodeType":257},{},[9825],{"data":9826,"marks":9827,"value":256,"nodeType":82},{},[],{"data":9829,"content":9830,"nodeType":87},{},[9831],{"data":9832,"marks":9833,"value":264,"nodeType":82},{},[],{"metadata":9835,"sys":9838,"fields":9843},{"tags":9836,"concepts":9837},[],[],{"space":9839,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":9841,"publishedVersion":62,"revision":44,"locale":29},{"sys":9840},{"type":12,"linkType":13,"id":14},{"sys":9842},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":9844},{"url":280,"details":9845,"fileName":286,"contentType":287},{"size":282,"image":9846},{"width":284,"height":285},{"sys":9848,"fields":9851},{"id":9849,"createdAt":9850},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":9852,"slug":9853,"articleIntro":9852,"category":9854},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[9855],{"metadata":9856,"sys":9859,"fields":9866},{"tags":9857,"concepts":9858},[],[],{"space":9860,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":9862,"publishedVersion":235,"revision":62,"contentType":9864,"locale":29},{"sys":9861},{"type":12,"linkType":13,"id":14},{"sys":9863},{"id":21,"type":12,"linkType":22},{"sys":9865},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":9867,"metaTitle":245,"metaDescription":246,"mainTitle":9868,"subtitle":265,"heroImage":9883,"ctaButton":288,"ctaLink":289},[244],{"data":9869,"content":9870,"nodeType":74},{},[9871,9877],{"data":9872,"content":9873,"nodeType":257},{},[9874],{"data":9875,"marks":9876,"value":256,"nodeType":82},{},[],{"data":9878,"content":9879,"nodeType":87},{},[9880],{"data":9881,"marks":9882,"value":264,"nodeType":82},{},[],{"metadata":9884,"sys":9887,"fields":9892},{"tags":9885,"concepts":9886},[],[],{"space":9888,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":9890,"publishedVersion":62,"revision":44,"locale":29},{"sys":9889},{"type":12,"linkType":13,"id":14},{"sys":9891},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":9893},{"url":280,"details":9894,"fileName":286,"contentType":287},{"size":282,"image":9895},{"width":284,"height":285},{"sys":9897,"fields":9900},{"id":9898,"createdAt":9899},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":9901,"slug":9902,"articleIntro":9901,"category":9903},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[9904],{"metadata":9905,"sys":9908,"fields":9915},{"tags":9906,"concepts":9907},[],[],{"space":9909,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":9911,"publishedVersion":235,"revision":62,"contentType":9913,"locale":29},{"sys":9910},{"type":12,"linkType":13,"id":14},{"sys":9912},{"id":21,"type":12,"linkType":22},{"sys":9914},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":9916,"metaTitle":245,"metaDescription":246,"mainTitle":9917,"subtitle":265,"heroImage":9932,"ctaButton":288,"ctaLink":289},[244],{"data":9918,"content":9919,"nodeType":74},{},[9920,9926],{"data":9921,"content":9922,"nodeType":257},{},[9923],{"data":9924,"marks":9925,"value":256,"nodeType":82},{},[],{"data":9927,"content":9928,"nodeType":87},{},[9929],{"data":9930,"marks":9931,"value":264,"nodeType":82},{},[],{"metadata":9933,"sys":9936,"fields":9941},{"tags":9934,"concepts":9935},[],[],{"space":9937,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":9939,"publishedVersion":62,"revision":44,"locale":29},{"sys":9938},{"type":12,"linkType":13,"id":14},{"sys":9940},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":9942},{"url":280,"details":9943,"fileName":286,"contentType":287},{"size":282,"image":9944},{"width":284,"height":285},{"sys":9946,"fields":9949},{"id":9947,"createdAt":9948},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":9950,"slug":9951,"articleIntro":9950,"category":9952},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[9953],{"metadata":9954,"sys":9957,"fields":9964},{"tags":9955,"concepts":9956},[],[],{"space":9958,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":9960,"publishedVersion":235,"revision":62,"contentType":9962,"locale":29},{"sys":9959},{"type":12,"linkType":13,"id":14},{"sys":9961},{"id":21,"type":12,"linkType":22},{"sys":9963},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":9965,"metaTitle":245,"metaDescription":246,"mainTitle":9966,"subtitle":265,"heroImage":9981,"ctaButton":288,"ctaLink":289},[244],{"data":9967,"content":9968,"nodeType":74},{},[9969,9975],{"data":9970,"content":9971,"nodeType":257},{},[9972],{"data":9973,"marks":9974,"value":256,"nodeType":82},{},[],{"data":9976,"content":9977,"nodeType":87},{},[9978],{"data":9979,"marks":9980,"value":264,"nodeType":82},{},[],{"metadata":9982,"sys":9985,"fields":9990},{"tags":9983,"concepts":9984},[],[],{"space":9986,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":9988,"publishedVersion":62,"revision":44,"locale":29},{"sys":9987},{"type":12,"linkType":13,"id":14},{"sys":9989},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":9991},{"url":280,"details":9992,"fileName":286,"contentType":287},{"size":282,"image":9993},{"width":284,"height":285},{"sys":9995,"fields":9997},{"id":9996,"createdAt":8869},"3I5KJd4shZBebKbC7AQxh7",{"title":9998,"slug":9999,"articleIntro":9998,"category":10000},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[10001],{"metadata":10002,"sys":10005,"fields":10012},{"tags":10003,"concepts":10004},[],[],{"space":10006,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":10008,"publishedVersion":235,"revision":62,"contentType":10010,"locale":29},{"sys":10007},{"type":12,"linkType":13,"id":14},{"sys":10009},{"id":21,"type":12,"linkType":22},{"sys":10011},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":10013,"metaTitle":245,"metaDescription":246,"mainTitle":10014,"subtitle":265,"heroImage":10029,"ctaButton":288,"ctaLink":289},[244],{"data":10015,"content":10016,"nodeType":74},{},[10017,10023],{"data":10018,"content":10019,"nodeType":257},{},[10020],{"data":10021,"marks":10022,"value":256,"nodeType":82},{},[],{"data":10024,"content":10025,"nodeType":87},{},[10026],{"data":10027,"marks":10028,"value":264,"nodeType":82},{},[],{"metadata":10030,"sys":10033,"fields":10038},{"tags":10031,"concepts":10032},[],[],{"space":10034,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":10036,"publishedVersion":62,"revision":44,"locale":29},{"sys":10035},{"type":12,"linkType":13,"id":14},{"sys":10037},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":10039},{"url":280,"details":10040,"fileName":286,"contentType":287},{"size":282,"image":10041},{"width":284,"height":285},{"sys":10043,"fields":10046},{"id":10044,"createdAt":10045},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":10047,"slug":10048,"articleIntro":10047,"category":10049},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[10050],{"metadata":10051,"sys":10054,"fields":10061},{"tags":10052,"concepts":10053},[],[],{"space":10055,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":10057,"publishedVersion":235,"revision":62,"contentType":10059,"locale":29},{"sys":10056},{"type":12,"linkType":13,"id":14},{"sys":10058},{"id":21,"type":12,"linkType":22},{"sys":10060},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":10062,"metaTitle":245,"metaDescription":246,"mainTitle":10063,"subtitle":265,"heroImage":10078,"ctaButton":288,"ctaLink":289},[244],{"data":10064,"content":10065,"nodeType":74},{},[10066,10072],{"data":10067,"content":10068,"nodeType":257},{},[10069],{"data":10070,"marks":10071,"value":256,"nodeType":82},{},[],{"data":10073,"content":10074,"nodeType":87},{},[10075],{"data":10076,"marks":10077,"value":264,"nodeType":82},{},[],{"metadata":10079,"sys":10082,"fields":10087},{"tags":10080,"concepts":10081},[],[],{"space":10083,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":10085,"publishedVersion":62,"revision":44,"locale":29},{"sys":10084},{"type":12,"linkType":13,"id":14},{"sys":10086},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":10088},{"url":280,"details":10089,"fileName":286,"contentType":287},{"size":282,"image":10090},{"width":284,"height":285},{"sys":10092,"fields":10095},{"id":10093,"createdAt":10094},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":10096,"slug":10097,"articleIntro":10096,"category":10098},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[10099],{"metadata":10100,"sys":10103,"fields":10110},{"tags":10101,"concepts":10102},[],[],{"space":10104,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":10106,"publishedVersion":235,"revision":62,"contentType":10108,"locale":29},{"sys":10105},{"type":12,"linkType":13,"id":14},{"sys":10107},{"id":21,"type":12,"linkType":22},{"sys":10109},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":10111,"metaTitle":245,"metaDescription":246,"mainTitle":10112,"subtitle":265,"heroImage":10127,"ctaButton":288,"ctaLink":289},[244],{"data":10113,"content":10114,"nodeType":74},{},[10115,10121],{"data":10116,"content":10117,"nodeType":257},{},[10118],{"data":10119,"marks":10120,"value":256,"nodeType":82},{},[],{"data":10122,"content":10123,"nodeType":87},{},[10124],{"data":10125,"marks":10126,"value":264,"nodeType":82},{},[],{"metadata":10128,"sys":10131,"fields":10136},{"tags":10129,"concepts":10130},[],[],{"space":10132,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":10134,"publishedVersion":62,"revision":44,"locale":29},{"sys":10133},{"type":12,"linkType":13,"id":14},{"sys":10135},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":10137},{"url":280,"details":10138,"fileName":286,"contentType":287},{"size":282,"image":10139},{"width":284,"height":285},{"sys":10141,"fields":10144},{"id":10142,"createdAt":10143},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":10145,"slug":10146,"articleIntro":10145,"category":10147},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[10148],{"metadata":10149,"sys":10152,"fields":10159},{"tags":10150,"concepts":10151},[],[],{"space":10153,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":10155,"publishedVersion":235,"revision":62,"contentType":10157,"locale":29},{"sys":10154},{"type":12,"linkType":13,"id":14},{"sys":10156},{"id":21,"type":12,"linkType":22},{"sys":10158},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":10160,"metaTitle":245,"metaDescription":246,"mainTitle":10161,"subtitle":265,"heroImage":10176,"ctaButton":288,"ctaLink":289},[244],{"data":10162,"content":10163,"nodeType":74},{},[10164,10170],{"data":10165,"content":10166,"nodeType":257},{},[10167],{"data":10168,"marks":10169,"value":256,"nodeType":82},{},[],{"data":10171,"content":10172,"nodeType":87},{},[10173],{"data":10174,"marks":10175,"value":264,"nodeType":82},{},[],{"metadata":10177,"sys":10180,"fields":10185},{"tags":10178,"concepts":10179},[],[],{"space":10181,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":10183,"publishedVersion":62,"revision":44,"locale":29},{"sys":10182},{"type":12,"linkType":13,"id":14},{"sys":10184},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":10186},{"url":280,"details":10187,"fileName":286,"contentType":287},{"size":282,"image":10188},{"width":284,"height":285},{"sys":10190,"fields":10193},{"id":10191,"createdAt":10192},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":10194,"slug":10195,"articleIntro":10194,"category":10196},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[10197],{"metadata":10198,"sys":10201,"fields":10208},{"tags":10199,"concepts":10200},[],[],{"space":10202,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":10204,"publishedVersion":235,"revision":62,"contentType":10206,"locale":29},{"sys":10203},{"type":12,"linkType":13,"id":14},{"sys":10205},{"id":21,"type":12,"linkType":22},{"sys":10207},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":10209,"metaTitle":245,"metaDescription":246,"mainTitle":10210,"subtitle":265,"heroImage":10225,"ctaButton":288,"ctaLink":289},[244],{"data":10211,"content":10212,"nodeType":74},{},[10213,10219],{"data":10214,"content":10215,"nodeType":257},{},[10216],{"data":10217,"marks":10218,"value":256,"nodeType":82},{},[],{"data":10220,"content":10221,"nodeType":87},{},[10222],{"data":10223,"marks":10224,"value":264,"nodeType":82},{},[],{"metadata":10226,"sys":10229,"fields":10234},{"tags":10227,"concepts":10228},[],[],{"space":10230,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":10232,"publishedVersion":62,"revision":44,"locale":29},{"sys":10231},{"type":12,"linkType":13,"id":14},{"sys":10233},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":10235},{"url":280,"details":10236,"fileName":286,"contentType":287},{"size":282,"image":10237},{"width":284,"height":285},{"sys":10239,"fields":10242},{"id":10240,"createdAt":10241},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":10243,"slug":10244,"articleIntro":10243,"category":10245},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[10246],{"metadata":10247,"sys":10250,"fields":10257},{"tags":10248,"concepts":10249},[],[],{"space":10251,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":10253,"publishedVersion":235,"revision":62,"contentType":10255,"locale":29},{"sys":10252},{"type":12,"linkType":13,"id":14},{"sys":10254},{"id":21,"type":12,"linkType":22},{"sys":10256},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":10258,"metaTitle":245,"metaDescription":246,"mainTitle":10259,"subtitle":265,"heroImage":10274,"ctaButton":288,"ctaLink":289},[244],{"data":10260,"content":10261,"nodeType":74},{},[10262,10268],{"data":10263,"content":10264,"nodeType":257},{},[10265],{"data":10266,"marks":10267,"value":256,"nodeType":82},{},[],{"data":10269,"content":10270,"nodeType":87},{},[10271],{"data":10272,"marks":10273,"value":264,"nodeType":82},{},[],{"metadata":10275,"sys":10278,"fields":10283},{"tags":10276,"concepts":10277},[],[],{"space":10279,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":10281,"publishedVersion":62,"revision":44,"locale":29},{"sys":10280},{"type":12,"linkType":13,"id":14},{"sys":10282},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":10284},{"url":280,"details":10285,"fileName":286,"contentType":287},{"size":282,"image":10286},{"width":284,"height":285},{"sys":10288,"fields":10291},{"id":10289,"createdAt":10290},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":10292,"slug":10293,"articleIntro":-1,"category":10294},"Compte 705 - Études","compte-705-etudes",[10295],{"metadata":10296,"sys":10299,"fields":10306},{"tags":10297,"concepts":10298},[],[],{"space":10300,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":10302,"publishedVersion":235,"revision":62,"contentType":10304,"locale":29},{"sys":10301},{"type":12,"linkType":13,"id":14},{"sys":10303},{"id":21,"type":12,"linkType":22},{"sys":10305},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":10307,"metaTitle":245,"metaDescription":246,"mainTitle":10308,"subtitle":265,"heroImage":10323,"ctaButton":288,"ctaLink":289},[244],{"data":10309,"content":10310,"nodeType":74},{},[10311,10317],{"data":10312,"content":10313,"nodeType":257},{},[10314],{"data":10315,"marks":10316,"value":256,"nodeType":82},{},[],{"data":10318,"content":10319,"nodeType":87},{},[10320],{"data":10321,"marks":10322,"value":264,"nodeType":82},{},[],{"metadata":10324,"sys":10327,"fields":10332},{"tags":10325,"concepts":10326},[],[],{"space":10328,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":10330,"publishedVersion":62,"revision":44,"locale":29},{"sys":10329},{"type":12,"linkType":13,"id":14},{"sys":10331},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":10333},{"url":280,"details":10334,"fileName":286,"contentType":287},{"size":282,"image":10335},{"width":284,"height":285},{"sys":10337,"fields":10340},{"id":10338,"createdAt":10339},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":10341,"slug":10342,"articleIntro":10341,"category":10343},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[10344],{"metadata":10345,"sys":10348,"fields":10355},{"tags":10346,"concepts":10347},[],[],{"space":10349,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":10351,"publishedVersion":235,"revision":62,"contentType":10353,"locale":29},{"sys":10350},{"type":12,"linkType":13,"id":14},{"sys":10352},{"id":21,"type":12,"linkType":22},{"sys":10354},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":10356,"metaTitle":245,"metaDescription":246,"mainTitle":10357,"subtitle":265,"heroImage":10372,"ctaButton":288,"ctaLink":289},[244],{"data":10358,"content":10359,"nodeType":74},{},[10360,10366],{"data":10361,"content":10362,"nodeType":257},{},[10363],{"data":10364,"marks":10365,"value":256,"nodeType":82},{},[],{"data":10367,"content":10368,"nodeType":87},{},[10369],{"data":10370,"marks":10371,"value":264,"nodeType":82},{},[],{"metadata":10373,"sys":10376,"fields":10381},{"tags":10374,"concepts":10375},[],[],{"space":10377,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":10379,"publishedVersion":62,"revision":44,"locale":29},{"sys":10378},{"type":12,"linkType":13,"id":14},{"sys":10380},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":10382},{"url":280,"details":10383,"fileName":286,"contentType":287},{"size":282,"image":10384},{"width":284,"height":285},{"sys":10386,"fields":10389},{"id":10387,"createdAt":10388},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":10390,"slug":10391,"articleIntro":10390,"category":10392},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[10393],{"metadata":10394,"sys":10397,"fields":10404},{"tags":10395,"concepts":10396},[],[],{"space":10398,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":10400,"publishedVersion":235,"revision":62,"contentType":10402,"locale":29},{"sys":10399},{"type":12,"linkType":13,"id":14},{"sys":10401},{"id":21,"type":12,"linkType":22},{"sys":10403},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":10405,"metaTitle":245,"metaDescription":246,"mainTitle":10406,"subtitle":265,"heroImage":10421,"ctaButton":288,"ctaLink":289},[244],{"data":10407,"content":10408,"nodeType":74},{},[10409,10415],{"data":10410,"content":10411,"nodeType":257},{},[10412],{"data":10413,"marks":10414,"value":256,"nodeType":82},{},[],{"data":10416,"content":10417,"nodeType":87},{},[10418],{"data":10419,"marks":10420,"value":264,"nodeType":82},{},[],{"metadata":10422,"sys":10425,"fields":10430},{"tags":10423,"concepts":10424},[],[],{"space":10426,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":10428,"publishedVersion":62,"revision":44,"locale":29},{"sys":10427},{"type":12,"linkType":13,"id":14},{"sys":10429},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":10431},{"url":280,"details":10432,"fileName":286,"contentType":287},{"size":282,"image":10433},{"width":284,"height":285},{"sys":10435,"fields":10438},{"id":10436,"createdAt":10437},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":10439,"slug":10440,"articleIntro":10439,"category":10441},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[10442],{"metadata":10443,"sys":10446,"fields":10453},{"tags":10444,"concepts":10445},[],[],{"space":10447,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":10449,"publishedVersion":235,"revision":62,"contentType":10451,"locale":29},{"sys":10448},{"type":12,"linkType":13,"id":14},{"sys":10450},{"id":21,"type":12,"linkType":22},{"sys":10452},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":10454,"metaTitle":245,"metaDescription":246,"mainTitle":10455,"subtitle":265,"heroImage":10470,"ctaButton":288,"ctaLink":289},[244],{"data":10456,"content":10457,"nodeType":74},{},[10458,10464],{"data":10459,"content":10460,"nodeType":257},{},[10461],{"data":10462,"marks":10463,"value":256,"nodeType":82},{},[],{"data":10465,"content":10466,"nodeType":87},{},[10467],{"data":10468,"marks":10469,"value":264,"nodeType":82},{},[],{"metadata":10471,"sys":10474,"fields":10479},{"tags":10472,"concepts":10473},[],[],{"space":10475,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":10477,"publishedVersion":62,"revision":44,"locale":29},{"sys":10476},{"type":12,"linkType":13,"id":14},{"sys":10478},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":10480},{"url":280,"details":10481,"fileName":286,"contentType":287},{"size":282,"image":10482},{"width":284,"height":285},{"sys":10484,"fields":10487},{"id":10485,"createdAt":10486},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":10488,"slug":10489,"articleIntro":10488,"category":10490},"4551 - Principal","compte-4551-principal",[10491],{"metadata":10492,"sys":10495,"fields":10502},{"tags":10493,"concepts":10494},[],[],{"space":10496,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":10498,"publishedVersion":235,"revision":62,"contentType":10500,"locale":29},{"sys":10497},{"type":12,"linkType":13,"id":14},{"sys":10499},{"id":21,"type":12,"linkType":22},{"sys":10501},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":10503,"metaTitle":245,"metaDescription":246,"mainTitle":10504,"subtitle":265,"heroImage":10519,"ctaButton":288,"ctaLink":289},[244],{"data":10505,"content":10506,"nodeType":74},{},[10507,10513],{"data":10508,"content":10509,"nodeType":257},{},[10510],{"data":10511,"marks":10512,"value":256,"nodeType":82},{},[],{"data":10514,"content":10515,"nodeType":87},{},[10516],{"data":10517,"marks":10518,"value":264,"nodeType":82},{},[],{"metadata":10520,"sys":10523,"fields":10528},{"tags":10521,"concepts":10522},[],[],{"space":10524,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":10526,"publishedVersion":62,"revision":44,"locale":29},{"sys":10525},{"type":12,"linkType":13,"id":14},{"sys":10527},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":10529},{"url":280,"details":10530,"fileName":286,"contentType":287},{"size":282,"image":10531},{"width":284,"height":285},{"sys":10533,"fields":10536},{"id":10534,"createdAt":10535},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":10537,"slug":10538,"articleIntro":10539,"category":10540},"Compte comptable don : comment comptabiliser les dons ?","compte-comptable-don","La comptabilisation des dons, qu'ils soient réalisés par une entreprise ou reçus par une association, répond à des règles strictes du Plan Comptable Général (PCG) et du Code général des impôts. Ce guide vise à apporter un éclairage complet sur les comptes à utiliser, les écritures à passer, les avantages fiscaux et les évolutions réglementaires à venir. ",[10541],{"metadata":10542,"sys":10545,"fields":10552},{"tags":10543,"concepts":10544},[],[],{"space":10546,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":10548,"publishedVersion":235,"revision":62,"contentType":10550,"locale":29},{"sys":10547},{"type":12,"linkType":13,"id":14},{"sys":10549},{"id":21,"type":12,"linkType":22},{"sys":10551},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":10553,"metaTitle":245,"metaDescription":246,"mainTitle":10554,"subtitle":265,"heroImage":10569,"ctaButton":288,"ctaLink":289},[244],{"data":10555,"content":10556,"nodeType":74},{},[10557,10563],{"data":10558,"content":10559,"nodeType":257},{},[10560],{"data":10561,"marks":10562,"value":256,"nodeType":82},{},[],{"data":10564,"content":10565,"nodeType":87},{},[10566],{"data":10567,"marks":10568,"value":264,"nodeType":82},{},[],{"metadata":10570,"sys":10573,"fields":10578},{"tags":10571,"concepts":10572},[],[],{"space":10574,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":10576,"publishedVersion":62,"revision":44,"locale":29},{"sys":10575},{"type":12,"linkType":13,"id":14},{"sys":10577},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":10579},{"url":280,"details":10580,"fileName":286,"contentType":287},{"size":282,"image":10581},{"width":284,"height":285},{"sys":10583,"fields":10586},{"id":10584,"createdAt":10585},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":10587,"slug":10588,"articleIntro":-1,"category":10589},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[10590],{"metadata":10591,"sys":10594,"fields":10601},{"tags":10592,"concepts":10593},[],[],{"space":10595,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":10597,"publishedVersion":235,"revision":62,"contentType":10599,"locale":29},{"sys":10596},{"type":12,"linkType":13,"id":14},{"sys":10598},{"id":21,"type":12,"linkType":22},{"sys":10600},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":10602,"metaTitle":245,"metaDescription":246,"mainTitle":10603,"subtitle":265,"heroImage":10618,"ctaButton":288,"ctaLink":289},[244],{"data":10604,"content":10605,"nodeType":74},{},[10606,10612],{"data":10607,"content":10608,"nodeType":257},{},[10609],{"data":10610,"marks":10611,"value":256,"nodeType":82},{},[],{"data":10613,"content":10614,"nodeType":87},{},[10615],{"data":10616,"marks":10617,"value":264,"nodeType":82},{},[],{"metadata":10619,"sys":10622,"fields":10627},{"tags":10620,"concepts":10621},[],[],{"space":10623,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":10625,"publishedVersion":62,"revision":44,"locale":29},{"sys":10624},{"type":12,"linkType":13,"id":14},{"sys":10626},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":10628},{"url":280,"details":10629,"fileName":286,"contentType":287},{"size":282,"image":10630},{"width":284,"height":285},{"sys":10632,"fields":10635},{"id":10633,"createdAt":10634},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":10636,"slug":10637,"articleIntro":10636,"category":10638},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[10639],{"metadata":10640,"sys":10643,"fields":10650},{"tags":10641,"concepts":10642},[],[],{"space":10644,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":10646,"publishedVersion":235,"revision":62,"contentType":10648,"locale":29},{"sys":10645},{"type":12,"linkType":13,"id":14},{"sys":10647},{"id":21,"type":12,"linkType":22},{"sys":10649},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":10651,"metaTitle":245,"metaDescription":246,"mainTitle":10652,"subtitle":265,"heroImage":10667,"ctaButton":288,"ctaLink":289},[244],{"data":10653,"content":10654,"nodeType":74},{},[10655,10661],{"data":10656,"content":10657,"nodeType":257},{},[10658],{"data":10659,"marks":10660,"value":256,"nodeType":82},{},[],{"data":10662,"content":10663,"nodeType":87},{},[10664],{"data":10665,"marks":10666,"value":264,"nodeType":82},{},[],{"metadata":10668,"sys":10671,"fields":10676},{"tags":10669,"concepts":10670},[],[],{"space":10672,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":10674,"publishedVersion":62,"revision":44,"locale":29},{"sys":10673},{"type":12,"linkType":13,"id":14},{"sys":10675},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":10677},{"url":280,"details":10678,"fileName":286,"contentType":287},{"size":282,"image":10679},{"width":284,"height":285},{"sys":10681,"fields":10684},{"id":10682,"createdAt":10683},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":10685,"slug":10686,"articleIntro":10685,"category":10687},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[10688],{"metadata":10689,"sys":10692,"fields":10699},{"tags":10690,"concepts":10691},[],[],{"space":10693,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":10695,"publishedVersion":235,"revision":62,"contentType":10697,"locale":29},{"sys":10694},{"type":12,"linkType":13,"id":14},{"sys":10696},{"id":21,"type":12,"linkType":22},{"sys":10698},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":10700,"metaTitle":245,"metaDescription":246,"mainTitle":10701,"subtitle":265,"heroImage":10716,"ctaButton":288,"ctaLink":289},[244],{"data":10702,"content":10703,"nodeType":74},{},[10704,10710],{"data":10705,"content":10706,"nodeType":257},{},[10707],{"data":10708,"marks":10709,"value":256,"nodeType":82},{},[],{"data":10711,"content":10712,"nodeType":87},{},[10713],{"data":10714,"marks":10715,"value":264,"nodeType":82},{},[],{"metadata":10717,"sys":10720,"fields":10725},{"tags":10718,"concepts":10719},[],[],{"space":10721,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":10723,"publishedVersion":62,"revision":44,"locale":29},{"sys":10722},{"type":12,"linkType":13,"id":14},{"sys":10724},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":10726},{"url":280,"details":10727,"fileName":286,"contentType":287},{"size":282,"image":10728},{"width":284,"height":285},{"sys":10730,"fields":10733},{"id":10731,"createdAt":10732},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":10734,"slug":10735,"articleIntro":10734,"category":10736},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[10737],{"metadata":10738,"sys":10741,"fields":10748},{"tags":10739,"concepts":10740},[],[],{"space":10742,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":10744,"publishedVersion":235,"revision":62,"contentType":10746,"locale":29},{"sys":10743},{"type":12,"linkType":13,"id":14},{"sys":10745},{"id":21,"type":12,"linkType":22},{"sys":10747},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":10749,"metaTitle":245,"metaDescription":246,"mainTitle":10750,"subtitle":265,"heroImage":10765,"ctaButton":288,"ctaLink":289},[244],{"data":10751,"content":10752,"nodeType":74},{},[10753,10759],{"data":10754,"content":10755,"nodeType":257},{},[10756],{"data":10757,"marks":10758,"value":256,"nodeType":82},{},[],{"data":10760,"content":10761,"nodeType":87},{},[10762],{"data":10763,"marks":10764,"value":264,"nodeType":82},{},[],{"metadata":10766,"sys":10769,"fields":10774},{"tags":10767,"concepts":10768},[],[],{"space":10770,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":10772,"publishedVersion":62,"revision":44,"locale":29},{"sys":10771},{"type":12,"linkType":13,"id":14},{"sys":10773},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":10775},{"url":280,"details":10776,"fileName":286,"contentType":287},{"size":282,"image":10777},{"width":284,"height":285},{"sys":10779,"fields":10782},{"id":10780,"createdAt":10781},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":10783,"slug":10784,"articleIntro":10783,"category":10785},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[10786],{"metadata":10787,"sys":10790,"fields":10797},{"tags":10788,"concepts":10789},[],[],{"space":10791,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":10793,"publishedVersion":235,"revision":62,"contentType":10795,"locale":29},{"sys":10792},{"type":12,"linkType":13,"id":14},{"sys":10794},{"id":21,"type":12,"linkType":22},{"sys":10796},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":10798,"metaTitle":245,"metaDescription":246,"mainTitle":10799,"subtitle":265,"heroImage":10814,"ctaButton":288,"ctaLink":289},[244],{"data":10800,"content":10801,"nodeType":74},{},[10802,10808],{"data":10803,"content":10804,"nodeType":257},{},[10805],{"data":10806,"marks":10807,"value":256,"nodeType":82},{},[],{"data":10809,"content":10810,"nodeType":87},{},[10811],{"data":10812,"marks":10813,"value":264,"nodeType":82},{},[],{"metadata":10815,"sys":10818,"fields":10823},{"tags":10816,"concepts":10817},[],[],{"space":10819,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":10821,"publishedVersion":62,"revision":44,"locale":29},{"sys":10820},{"type":12,"linkType":13,"id":14},{"sys":10822},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":10824},{"url":280,"details":10825,"fileName":286,"contentType":287},{"size":282,"image":10826},{"width":284,"height":285},{"sys":10828,"fields":10831},{"id":10829,"createdAt":10830},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":10832,"slug":10833,"articleIntro":-1,"category":10834},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[10835],{"metadata":10836,"sys":10839,"fields":10846},{"tags":10837,"concepts":10838},[],[],{"space":10840,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":10842,"publishedVersion":235,"revision":62,"contentType":10844,"locale":29},{"sys":10841},{"type":12,"linkType":13,"id":14},{"sys":10843},{"id":21,"type":12,"linkType":22},{"sys":10845},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":10847,"metaTitle":245,"metaDescription":246,"mainTitle":10848,"subtitle":265,"heroImage":10863,"ctaButton":288,"ctaLink":289},[244],{"data":10849,"content":10850,"nodeType":74},{},[10851,10857],{"data":10852,"content":10853,"nodeType":257},{},[10854],{"data":10855,"marks":10856,"value":256,"nodeType":82},{},[],{"data":10858,"content":10859,"nodeType":87},{},[10860],{"data":10861,"marks":10862,"value":264,"nodeType":82},{},[],{"metadata":10864,"sys":10867,"fields":10872},{"tags":10865,"concepts":10866},[],[],{"space":10868,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":10870,"publishedVersion":62,"revision":44,"locale":29},{"sys":10869},{"type":12,"linkType":13,"id":14},{"sys":10871},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":10873},{"url":280,"details":10874,"fileName":286,"contentType":287},{"size":282,"image":10875},{"width":284,"height":285},{"sys":10877,"fields":10880},{"id":10878,"createdAt":10879},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":10881,"slug":10882,"articleIntro":10881,"category":10883},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[10884],{"metadata":10885,"sys":10888,"fields":10895},{"tags":10886,"concepts":10887},[],[],{"space":10889,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":10891,"publishedVersion":235,"revision":62,"contentType":10893,"locale":29},{"sys":10890},{"type":12,"linkType":13,"id":14},{"sys":10892},{"id":21,"type":12,"linkType":22},{"sys":10894},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":10896,"metaTitle":245,"metaDescription":246,"mainTitle":10897,"subtitle":265,"heroImage":10912,"ctaButton":288,"ctaLink":289},[244],{"data":10898,"content":10899,"nodeType":74},{},[10900,10906],{"data":10901,"content":10902,"nodeType":257},{},[10903],{"data":10904,"marks":10905,"value":256,"nodeType":82},{},[],{"data":10907,"content":10908,"nodeType":87},{},[10909],{"data":10910,"marks":10911,"value":264,"nodeType":82},{},[],{"metadata":10913,"sys":10916,"fields":10921},{"tags":10914,"concepts":10915},[],[],{"space":10917,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":10919,"publishedVersion":62,"revision":44,"locale":29},{"sys":10918},{"type":12,"linkType":13,"id":14},{"sys":10920},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":10922},{"url":280,"details":10923,"fileName":286,"contentType":287},{"size":282,"image":10924},{"width":284,"height":285},{"sys":10926,"fields":10929},{"id":10927,"createdAt":10928},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":10930,"slug":10931,"articleIntro":10930,"category":10932},"Compte 6156 - Maintenance","compte-6156-maintenance",[10933],{"metadata":10934,"sys":10937,"fields":10944},{"tags":10935,"concepts":10936},[],[],{"space":10938,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":10940,"publishedVersion":235,"revision":62,"contentType":10942,"locale":29},{"sys":10939},{"type":12,"linkType":13,"id":14},{"sys":10941},{"id":21,"type":12,"linkType":22},{"sys":10943},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":10945,"metaTitle":245,"metaDescription":246,"mainTitle":10946,"subtitle":265,"heroImage":10961,"ctaButton":288,"ctaLink":289},[244],{"data":10947,"content":10948,"nodeType":74},{},[10949,10955],{"data":10950,"content":10951,"nodeType":257},{},[10952],{"data":10953,"marks":10954,"value":256,"nodeType":82},{},[],{"data":10956,"content":10957,"nodeType":87},{},[10958],{"data":10959,"marks":10960,"value":264,"nodeType":82},{},[],{"metadata":10962,"sys":10965,"fields":10970},{"tags":10963,"concepts":10964},[],[],{"space":10966,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":10968,"publishedVersion":62,"revision":44,"locale":29},{"sys":10967},{"type":12,"linkType":13,"id":14},{"sys":10969},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":10971},{"url":280,"details":10972,"fileName":286,"contentType":287},{"size":282,"image":10973},{"width":284,"height":285},{"sys":10975,"fields":10978},{"id":10976,"createdAt":10977},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":10979,"slug":10980,"articleIntro":10979,"category":10981},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[10982],{"metadata":10983,"sys":10986,"fields":10993},{"tags":10984,"concepts":10985},[],[],{"space":10987,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":10989,"publishedVersion":235,"revision":62,"contentType":10991,"locale":29},{"sys":10988},{"type":12,"linkType":13,"id":14},{"sys":10990},{"id":21,"type":12,"linkType":22},{"sys":10992},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":10994,"metaTitle":245,"metaDescription":246,"mainTitle":10995,"subtitle":265,"heroImage":11010,"ctaButton":288,"ctaLink":289},[244],{"data":10996,"content":10997,"nodeType":74},{},[10998,11004],{"data":10999,"content":11000,"nodeType":257},{},[11001],{"data":11002,"marks":11003,"value":256,"nodeType":82},{},[],{"data":11005,"content":11006,"nodeType":87},{},[11007],{"data":11008,"marks":11009,"value":264,"nodeType":82},{},[],{"metadata":11011,"sys":11014,"fields":11019},{"tags":11012,"concepts":11013},[],[],{"space":11015,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":11017,"publishedVersion":62,"revision":44,"locale":29},{"sys":11016},{"type":12,"linkType":13,"id":14},{"sys":11018},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":11020},{"url":280,"details":11021,"fileName":286,"contentType":287},{"size":282,"image":11022},{"width":284,"height":285},{"sys":11024,"fields":11027},{"id":11025,"createdAt":11026},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":11028,"slug":11029,"articleIntro":11028,"category":11030},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[11031],{"metadata":11032,"sys":11035,"fields":11042},{"tags":11033,"concepts":11034},[],[],{"space":11036,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":11038,"publishedVersion":235,"revision":62,"contentType":11040,"locale":29},{"sys":11037},{"type":12,"linkType":13,"id":14},{"sys":11039},{"id":21,"type":12,"linkType":22},{"sys":11041},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":11043,"metaTitle":245,"metaDescription":246,"mainTitle":11044,"subtitle":265,"heroImage":11059,"ctaButton":288,"ctaLink":289},[244],{"data":11045,"content":11046,"nodeType":74},{},[11047,11053],{"data":11048,"content":11049,"nodeType":257},{},[11050],{"data":11051,"marks":11052,"value":256,"nodeType":82},{},[],{"data":11054,"content":11055,"nodeType":87},{},[11056],{"data":11057,"marks":11058,"value":264,"nodeType":82},{},[],{"metadata":11060,"sys":11063,"fields":11068},{"tags":11061,"concepts":11062},[],[],{"space":11064,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":11066,"publishedVersion":62,"revision":44,"locale":29},{"sys":11065},{"type":12,"linkType":13,"id":14},{"sys":11067},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":11069},{"url":280,"details":11070,"fileName":286,"contentType":287},{"size":282,"image":11071},{"width":284,"height":285},{"sys":11073,"fields":11075},{"id":11074,"createdAt":3674},"55iVQXY18hY6u2UZk6N5JX",{"title":11076,"slug":11077,"articleIntro":-1,"category":11078},"Compte 704 - Travaux","compte-704---travaux",[11079],{"metadata":11080,"sys":11083,"fields":11090},{"tags":11081,"concepts":11082},[],[],{"space":11084,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":11086,"publishedVersion":235,"revision":62,"contentType":11088,"locale":29},{"sys":11085},{"type":12,"linkType":13,"id":14},{"sys":11087},{"id":21,"type":12,"linkType":22},{"sys":11089},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":11091,"metaTitle":245,"metaDescription":246,"mainTitle":11092,"subtitle":265,"heroImage":11107,"ctaButton":288,"ctaLink":289},[244],{"data":11093,"content":11094,"nodeType":74},{},[11095,11101],{"data":11096,"content":11097,"nodeType":257},{},[11098],{"data":11099,"marks":11100,"value":256,"nodeType":82},{},[],{"data":11102,"content":11103,"nodeType":87},{},[11104],{"data":11105,"marks":11106,"value":264,"nodeType":82},{},[],{"metadata":11108,"sys":11111,"fields":11116},{"tags":11109,"concepts":11110},[],[],{"space":11112,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":11114,"publishedVersion":62,"revision":44,"locale":29},{"sys":11113},{"type":12,"linkType":13,"id":14},{"sys":11115},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":11117},{"url":280,"details":11118,"fileName":286,"contentType":287},{"size":282,"image":11119},{"width":284,"height":285},{"sys":11121,"fields":11124},{"id":11122,"createdAt":11123},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":11125,"slug":11126,"articleIntro":-1,"category":11127},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[11128],{"metadata":11129,"sys":11132,"fields":11139},{"tags":11130,"concepts":11131},[],[],{"space":11133,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":11135,"publishedVersion":235,"revision":62,"contentType":11137,"locale":29},{"sys":11134},{"type":12,"linkType":13,"id":14},{"sys":11136},{"id":21,"type":12,"linkType":22},{"sys":11138},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":11140,"metaTitle":245,"metaDescription":246,"mainTitle":11141,"subtitle":265,"heroImage":11156,"ctaButton":288,"ctaLink":289},[244],{"data":11142,"content":11143,"nodeType":74},{},[11144,11150],{"data":11145,"content":11146,"nodeType":257},{},[11147],{"data":11148,"marks":11149,"value":256,"nodeType":82},{},[],{"data":11151,"content":11152,"nodeType":87},{},[11153],{"data":11154,"marks":11155,"value":264,"nodeType":82},{},[],{"metadata":11157,"sys":11160,"fields":11165},{"tags":11158,"concepts":11159},[],[],{"space":11161,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":11163,"publishedVersion":62,"revision":44,"locale":29},{"sys":11162},{"type":12,"linkType":13,"id":14},{"sys":11164},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":11166},{"url":280,"details":11167,"fileName":286,"contentType":287},{"size":282,"image":11168},{"width":284,"height":285},{"sys":11170,"fields":11173},{"id":11171,"createdAt":11172},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":11174,"slug":11175,"articleIntro":11174,"category":11176},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[11177],{"metadata":11178,"sys":11181,"fields":11188},{"tags":11179,"concepts":11180},[],[],{"space":11182,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":11184,"publishedVersion":235,"revision":62,"contentType":11186,"locale":29},{"sys":11183},{"type":12,"linkType":13,"id":14},{"sys":11185},{"id":21,"type":12,"linkType":22},{"sys":11187},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":11189,"metaTitle":245,"metaDescription":246,"mainTitle":11190,"subtitle":265,"heroImage":11205,"ctaButton":288,"ctaLink":289},[244],{"data":11191,"content":11192,"nodeType":74},{},[11193,11199],{"data":11194,"content":11195,"nodeType":257},{},[11196],{"data":11197,"marks":11198,"value":256,"nodeType":82},{},[],{"data":11200,"content":11201,"nodeType":87},{},[11202],{"data":11203,"marks":11204,"value":264,"nodeType":82},{},[],{"metadata":11206,"sys":11209,"fields":11214},{"tags":11207,"concepts":11208},[],[],{"space":11210,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":11212,"publishedVersion":62,"revision":44,"locale":29},{"sys":11211},{"type":12,"linkType":13,"id":14},{"sys":11213},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":11215},{"url":280,"details":11216,"fileName":286,"contentType":287},{"size":282,"image":11217},{"width":284,"height":285},{"sys":11219,"fields":11222},{"id":11220,"createdAt":11221},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":11223,"slug":11224,"articleIntro":11223,"category":11225},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[11226],{"metadata":11227,"sys":11230,"fields":11237},{"tags":11228,"concepts":11229},[],[],{"space":11231,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":11233,"publishedVersion":235,"revision":62,"contentType":11235,"locale":29},{"sys":11232},{"type":12,"linkType":13,"id":14},{"sys":11234},{"id":21,"type":12,"linkType":22},{"sys":11236},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":11238,"metaTitle":245,"metaDescription":246,"mainTitle":11239,"subtitle":265,"heroImage":11254,"ctaButton":288,"ctaLink":289},[244],{"data":11240,"content":11241,"nodeType":74},{},[11242,11248],{"data":11243,"content":11244,"nodeType":257},{},[11245],{"data":11246,"marks":11247,"value":256,"nodeType":82},{},[],{"data":11249,"content":11250,"nodeType":87},{},[11251],{"data":11252,"marks":11253,"value":264,"nodeType":82},{},[],{"metadata":11255,"sys":11258,"fields":11263},{"tags":11256,"concepts":11257},[],[],{"space":11259,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":11261,"publishedVersion":62,"revision":44,"locale":29},{"sys":11260},{"type":12,"linkType":13,"id":14},{"sys":11262},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":11264},{"url":280,"details":11265,"fileName":286,"contentType":287},{"size":282,"image":11266},{"width":284,"height":285},{"sys":11268,"fields":11271},{"id":11269,"createdAt":11270},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":11272,"slug":11273,"articleIntro":11272,"category":11274},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[11275],{"metadata":11276,"sys":11279,"fields":11286},{"tags":11277,"concepts":11278},[],[],{"space":11280,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":11282,"publishedVersion":235,"revision":62,"contentType":11284,"locale":29},{"sys":11281},{"type":12,"linkType":13,"id":14},{"sys":11283},{"id":21,"type":12,"linkType":22},{"sys":11285},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":11287,"metaTitle":245,"metaDescription":246,"mainTitle":11288,"subtitle":265,"heroImage":11303,"ctaButton":288,"ctaLink":289},[244],{"data":11289,"content":11290,"nodeType":74},{},[11291,11297],{"data":11292,"content":11293,"nodeType":257},{},[11294],{"data":11295,"marks":11296,"value":256,"nodeType":82},{},[],{"data":11298,"content":11299,"nodeType":87},{},[11300],{"data":11301,"marks":11302,"value":264,"nodeType":82},{},[],{"metadata":11304,"sys":11307,"fields":11312},{"tags":11305,"concepts":11306},[],[],{"space":11308,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":11310,"publishedVersion":62,"revision":44,"locale":29},{"sys":11309},{"type":12,"linkType":13,"id":14},{"sys":11311},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":11313},{"url":280,"details":11314,"fileName":286,"contentType":287},{"size":282,"image":11315},{"width":284,"height":285},{"sys":11317,"fields":11320},{"id":11318,"createdAt":11319},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":11321,"slug":11322,"articleIntro":11321,"category":11323},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[11324],{"metadata":11325,"sys":11328,"fields":11335},{"tags":11326,"concepts":11327},[],[],{"space":11329,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":11331,"publishedVersion":235,"revision":62,"contentType":11333,"locale":29},{"sys":11330},{"type":12,"linkType":13,"id":14},{"sys":11332},{"id":21,"type":12,"linkType":22},{"sys":11334},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":11336,"metaTitle":245,"metaDescription":246,"mainTitle":11337,"subtitle":265,"heroImage":11352,"ctaButton":288,"ctaLink":289},[244],{"data":11338,"content":11339,"nodeType":74},{},[11340,11346],{"data":11341,"content":11342,"nodeType":257},{},[11343],{"data":11344,"marks":11345,"value":256,"nodeType":82},{},[],{"data":11347,"content":11348,"nodeType":87},{},[11349],{"data":11350,"marks":11351,"value":264,"nodeType":82},{},[],{"metadata":11353,"sys":11356,"fields":11361},{"tags":11354,"concepts":11355},[],[],{"space":11357,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":11359,"publishedVersion":62,"revision":44,"locale":29},{"sys":11358},{"type":12,"linkType":13,"id":14},{"sys":11360},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":11362},{"url":280,"details":11363,"fileName":286,"contentType":287},{"size":282,"image":11364},{"width":284,"height":285},{"sys":11366,"fields":11369},{"id":11367,"createdAt":11368},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":11370,"slug":11371,"articleIntro":11370,"category":11372},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[11373],{"metadata":11374,"sys":11377,"fields":11384},{"tags":11375,"concepts":11376},[],[],{"space":11378,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":11380,"publishedVersion":235,"revision":62,"contentType":11382,"locale":29},{"sys":11379},{"type":12,"linkType":13,"id":14},{"sys":11381},{"id":21,"type":12,"linkType":22},{"sys":11383},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":11385,"metaTitle":245,"metaDescription":246,"mainTitle":11386,"subtitle":265,"heroImage":11401,"ctaButton":288,"ctaLink":289},[244],{"data":11387,"content":11388,"nodeType":74},{},[11389,11395],{"data":11390,"content":11391,"nodeType":257},{},[11392],{"data":11393,"marks":11394,"value":256,"nodeType":82},{},[],{"data":11396,"content":11397,"nodeType":87},{},[11398],{"data":11399,"marks":11400,"value":264,"nodeType":82},{},[],{"metadata":11402,"sys":11405,"fields":11410},{"tags":11403,"concepts":11404},[],[],{"space":11406,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":11408,"publishedVersion":62,"revision":44,"locale":29},{"sys":11407},{"type":12,"linkType":13,"id":14},{"sys":11409},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":11411},{"url":280,"details":11412,"fileName":286,"contentType":287},{"size":282,"image":11413},{"width":284,"height":285},{"sys":11415,"fields":11418},{"id":11416,"createdAt":11417},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":11419,"slug":11420,"articleIntro":11419,"category":11421},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[11422],{"metadata":11423,"sys":11426,"fields":11433},{"tags":11424,"concepts":11425},[],[],{"space":11427,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":11429,"publishedVersion":235,"revision":62,"contentType":11431,"locale":29},{"sys":11428},{"type":12,"linkType":13,"id":14},{"sys":11430},{"id":21,"type":12,"linkType":22},{"sys":11432},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":11434,"metaTitle":245,"metaDescription":246,"mainTitle":11435,"subtitle":265,"heroImage":11450,"ctaButton":288,"ctaLink":289},[244],{"data":11436,"content":11437,"nodeType":74},{},[11438,11444],{"data":11439,"content":11440,"nodeType":257},{},[11441],{"data":11442,"marks":11443,"value":256,"nodeType":82},{},[],{"data":11445,"content":11446,"nodeType":87},{},[11447],{"data":11448,"marks":11449,"value":264,"nodeType":82},{},[],{"metadata":11451,"sys":11454,"fields":11459},{"tags":11452,"concepts":11453},[],[],{"space":11455,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":11457,"publishedVersion":62,"revision":44,"locale":29},{"sys":11456},{"type":12,"linkType":13,"id":14},{"sys":11458},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":11460},{"url":280,"details":11461,"fileName":286,"contentType":287},{"size":282,"image":11462},{"width":284,"height":285},{"sys":11464,"fields":11467},{"id":11465,"createdAt":11466},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":11468,"slug":11469,"articleIntro":11468,"category":11470},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[11471],{"metadata":11472,"sys":11475,"fields":11482},{"tags":11473,"concepts":11474},[],[],{"space":11476,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":11478,"publishedVersion":235,"revision":62,"contentType":11480,"locale":29},{"sys":11477},{"type":12,"linkType":13,"id":14},{"sys":11479},{"id":21,"type":12,"linkType":22},{"sys":11481},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":11483,"metaTitle":245,"metaDescription":246,"mainTitle":11484,"subtitle":265,"heroImage":11499,"ctaButton":288,"ctaLink":289},[244],{"data":11485,"content":11486,"nodeType":74},{},[11487,11493],{"data":11488,"content":11489,"nodeType":257},{},[11490],{"data":11491,"marks":11492,"value":256,"nodeType":82},{},[],{"data":11494,"content":11495,"nodeType":87},{},[11496],{"data":11497,"marks":11498,"value":264,"nodeType":82},{},[],{"metadata":11500,"sys":11503,"fields":11508},{"tags":11501,"concepts":11502},[],[],{"space":11504,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":11506,"publishedVersion":62,"revision":44,"locale":29},{"sys":11505},{"type":12,"linkType":13,"id":14},{"sys":11507},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":11509},{"url":280,"details":11510,"fileName":286,"contentType":287},{"size":282,"image":11511},{"width":284,"height":285},{"sys":11513,"fields":11516},{"id":11514,"createdAt":11515},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":11517,"slug":11518,"articleIntro":11517,"category":11519},"4558 - Intérêts courus","compte-4558-interets-courus",[11520],{"metadata":11521,"sys":11524,"fields":11531},{"tags":11522,"concepts":11523},[],[],{"space":11525,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":11527,"publishedVersion":235,"revision":62,"contentType":11529,"locale":29},{"sys":11526},{"type":12,"linkType":13,"id":14},{"sys":11528},{"id":21,"type":12,"linkType":22},{"sys":11530},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":11532,"metaTitle":245,"metaDescription":246,"mainTitle":11533,"subtitle":265,"heroImage":11548,"ctaButton":288,"ctaLink":289},[244],{"data":11534,"content":11535,"nodeType":74},{},[11536,11542],{"data":11537,"content":11538,"nodeType":257},{},[11539],{"data":11540,"marks":11541,"value":256,"nodeType":82},{},[],{"data":11543,"content":11544,"nodeType":87},{},[11545],{"data":11546,"marks":11547,"value":264,"nodeType":82},{},[],{"metadata":11549,"sys":11552,"fields":11557},{"tags":11550,"concepts":11551},[],[],{"space":11553,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":11555,"publishedVersion":62,"revision":44,"locale":29},{"sys":11554},{"type":12,"linkType":13,"id":14},{"sys":11556},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":11558},{"url":280,"details":11559,"fileName":286,"contentType":287},{"size":282,"image":11560},{"width":284,"height":285},{"sys":11562,"fields":11565},{"id":11563,"createdAt":11564},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":11566,"slug":11567,"articleIntro":11566,"category":11568},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[11569],{"metadata":11570,"sys":11573,"fields":11580},{"tags":11571,"concepts":11572},[],[],{"space":11574,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":11576,"publishedVersion":235,"revision":62,"contentType":11578,"locale":29},{"sys":11575},{"type":12,"linkType":13,"id":14},{"sys":11577},{"id":21,"type":12,"linkType":22},{"sys":11579},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":11581,"metaTitle":245,"metaDescription":246,"mainTitle":11582,"subtitle":265,"heroImage":11597,"ctaButton":288,"ctaLink":289},[244],{"data":11583,"content":11584,"nodeType":74},{},[11585,11591],{"data":11586,"content":11587,"nodeType":257},{},[11588],{"data":11589,"marks":11590,"value":256,"nodeType":82},{},[],{"data":11592,"content":11593,"nodeType":87},{},[11594],{"data":11595,"marks":11596,"value":264,"nodeType":82},{},[],{"metadata":11598,"sys":11601,"fields":11606},{"tags":11599,"concepts":11600},[],[],{"space":11602,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":11604,"publishedVersion":62,"revision":44,"locale":29},{"sys":11603},{"type":12,"linkType":13,"id":14},{"sys":11605},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":11607},{"url":280,"details":11608,"fileName":286,"contentType":287},{"size":282,"image":11609},{"width":284,"height":285},{"sys":11611,"fields":11614},{"id":11612,"createdAt":11613},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":11615,"slug":11616,"articleIntro":11615,"category":11617},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[11618],{"metadata":11619,"sys":11622,"fields":11629},{"tags":11620,"concepts":11621},[],[],{"space":11623,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":11625,"publishedVersion":235,"revision":62,"contentType":11627,"locale":29},{"sys":11624},{"type":12,"linkType":13,"id":14},{"sys":11626},{"id":21,"type":12,"linkType":22},{"sys":11628},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":11630,"metaTitle":245,"metaDescription":246,"mainTitle":11631,"subtitle":265,"heroImage":11646,"ctaButton":288,"ctaLink":289},[244],{"data":11632,"content":11633,"nodeType":74},{},[11634,11640],{"data":11635,"content":11636,"nodeType":257},{},[11637],{"data":11638,"marks":11639,"value":256,"nodeType":82},{},[],{"data":11641,"content":11642,"nodeType":87},{},[11643],{"data":11644,"marks":11645,"value":264,"nodeType":82},{},[],{"metadata":11647,"sys":11650,"fields":11655},{"tags":11648,"concepts":11649},[],[],{"space":11651,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":11653,"publishedVersion":62,"revision":44,"locale":29},{"sys":11652},{"type":12,"linkType":13,"id":14},{"sys":11654},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":11656},{"url":280,"details":11657,"fileName":286,"contentType":287},{"size":282,"image":11658},{"width":284,"height":285},{"sys":11660,"fields":11663},{"id":11661,"createdAt":11662},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":11664,"slug":11665,"articleIntro":11664,"category":11666},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[11667],{"metadata":11668,"sys":11671,"fields":11678},{"tags":11669,"concepts":11670},[],[],{"space":11672,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":11674,"publishedVersion":235,"revision":62,"contentType":11676,"locale":29},{"sys":11673},{"type":12,"linkType":13,"id":14},{"sys":11675},{"id":21,"type":12,"linkType":22},{"sys":11677},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":11679,"metaTitle":245,"metaDescription":246,"mainTitle":11680,"subtitle":265,"heroImage":11695,"ctaButton":288,"ctaLink":289},[244],{"data":11681,"content":11682,"nodeType":74},{},[11683,11689],{"data":11684,"content":11685,"nodeType":257},{},[11686],{"data":11687,"marks":11688,"value":256,"nodeType":82},{},[],{"data":11690,"content":11691,"nodeType":87},{},[11692],{"data":11693,"marks":11694,"value":264,"nodeType":82},{},[],{"metadata":11696,"sys":11699,"fields":11704},{"tags":11697,"concepts":11698},[],[],{"space":11700,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":11702,"publishedVersion":62,"revision":44,"locale":29},{"sys":11701},{"type":12,"linkType":13,"id":14},{"sys":11703},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":11705},{"url":280,"details":11706,"fileName":286,"contentType":287},{"size":282,"image":11707},{"width":284,"height":285},{"sys":11709,"fields":11712},{"id":11710,"createdAt":11711},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":11713,"slug":11714,"articleIntro":-1,"category":11715},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[11716],{"metadata":11717,"sys":11720,"fields":11727},{"tags":11718,"concepts":11719},[],[],{"space":11721,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":11723,"publishedVersion":235,"revision":62,"contentType":11725,"locale":29},{"sys":11722},{"type":12,"linkType":13,"id":14},{"sys":11724},{"id":21,"type":12,"linkType":22},{"sys":11726},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":11728,"metaTitle":245,"metaDescription":246,"mainTitle":11729,"subtitle":265,"heroImage":11744,"ctaButton":288,"ctaLink":289},[244],{"data":11730,"content":11731,"nodeType":74},{},[11732,11738],{"data":11733,"content":11734,"nodeType":257},{},[11735],{"data":11736,"marks":11737,"value":256,"nodeType":82},{},[],{"data":11739,"content":11740,"nodeType":87},{},[11741],{"data":11742,"marks":11743,"value":264,"nodeType":82},{},[],{"metadata":11745,"sys":11748,"fields":11753},{"tags":11746,"concepts":11747},[],[],{"space":11749,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":11751,"publishedVersion":62,"revision":44,"locale":29},{"sys":11750},{"type":12,"linkType":13,"id":14},{"sys":11752},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":11754},{"url":280,"details":11755,"fileName":286,"contentType":287},{"size":282,"image":11756},{"width":284,"height":285},{"sys":11758,"fields":11761},{"id":11759,"createdAt":11760},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":11762,"slug":11763,"articleIntro":-1,"category":11764},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[11765],{"metadata":11766,"sys":11769,"fields":11776},{"tags":11767,"concepts":11768},[],[],{"space":11770,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":11772,"publishedVersion":235,"revision":62,"contentType":11774,"locale":29},{"sys":11771},{"type":12,"linkType":13,"id":14},{"sys":11773},{"id":21,"type":12,"linkType":22},{"sys":11775},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":11777,"metaTitle":245,"metaDescription":246,"mainTitle":11778,"subtitle":265,"heroImage":11793,"ctaButton":288,"ctaLink":289},[244],{"data":11779,"content":11780,"nodeType":74},{},[11781,11787],{"data":11782,"content":11783,"nodeType":257},{},[11784],{"data":11785,"marks":11786,"value":256,"nodeType":82},{},[],{"data":11788,"content":11789,"nodeType":87},{},[11790],{"data":11791,"marks":11792,"value":264,"nodeType":82},{},[],{"metadata":11794,"sys":11797,"fields":11802},{"tags":11795,"concepts":11796},[],[],{"space":11798,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":11800,"publishedVersion":62,"revision":44,"locale":29},{"sys":11799},{"type":12,"linkType":13,"id":14},{"sys":11801},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":11803},{"url":280,"details":11804,"fileName":286,"contentType":287},{"size":282,"image":11805},{"width":284,"height":285},{"sys":11807,"fields":11810},{"id":11808,"createdAt":11809},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":11811,"slug":11812,"articleIntro":11811,"category":11813},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[11814],{"metadata":11815,"sys":11818,"fields":11825},{"tags":11816,"concepts":11817},[],[],{"space":11819,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":11821,"publishedVersion":235,"revision":62,"contentType":11823,"locale":29},{"sys":11820},{"type":12,"linkType":13,"id":14},{"sys":11822},{"id":21,"type":12,"linkType":22},{"sys":11824},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":11826,"metaTitle":245,"metaDescription":246,"mainTitle":11827,"subtitle":265,"heroImage":11842,"ctaButton":288,"ctaLink":289},[244],{"data":11828,"content":11829,"nodeType":74},{},[11830,11836],{"data":11831,"content":11832,"nodeType":257},{},[11833],{"data":11834,"marks":11835,"value":256,"nodeType":82},{},[],{"data":11837,"content":11838,"nodeType":87},{},[11839],{"data":11840,"marks":11841,"value":264,"nodeType":82},{},[],{"metadata":11843,"sys":11846,"fields":11851},{"tags":11844,"concepts":11845},[],[],{"space":11847,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":11849,"publishedVersion":62,"revision":44,"locale":29},{"sys":11848},{"type":12,"linkType":13,"id":14},{"sys":11850},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":11852},{"url":280,"details":11853,"fileName":286,"contentType":287},{"size":282,"image":11854},{"width":284,"height":285},{"sys":11856,"fields":11859},{"id":11857,"createdAt":11858},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":11860,"slug":11861,"articleIntro":11860,"category":11862},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[11863],{"metadata":11864,"sys":11867,"fields":11874},{"tags":11865,"concepts":11866},[],[],{"space":11868,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":11870,"publishedVersion":235,"revision":62,"contentType":11872,"locale":29},{"sys":11869},{"type":12,"linkType":13,"id":14},{"sys":11871},{"id":21,"type":12,"linkType":22},{"sys":11873},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":11875,"metaTitle":245,"metaDescription":246,"mainTitle":11876,"subtitle":265,"heroImage":11891,"ctaButton":288,"ctaLink":289},[244],{"data":11877,"content":11878,"nodeType":74},{},[11879,11885],{"data":11880,"content":11881,"nodeType":257},{},[11882],{"data":11883,"marks":11884,"value":256,"nodeType":82},{},[],{"data":11886,"content":11887,"nodeType":87},{},[11888],{"data":11889,"marks":11890,"value":264,"nodeType":82},{},[],{"metadata":11892,"sys":11895,"fields":11900},{"tags":11893,"concepts":11894},[],[],{"space":11896,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":11898,"publishedVersion":62,"revision":44,"locale":29},{"sys":11897},{"type":12,"linkType":13,"id":14},{"sys":11899},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":11901},{"url":280,"details":11902,"fileName":286,"contentType":287},{"size":282,"image":11903},{"width":284,"height":285},{"sys":11905,"fields":11908},{"id":11906,"createdAt":11907},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":11909,"slug":11910,"articleIntro":11909,"category":11911},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[11912],{"metadata":11913,"sys":11916,"fields":11923},{"tags":11914,"concepts":11915},[],[],{"space":11917,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":11919,"publishedVersion":235,"revision":62,"contentType":11921,"locale":29},{"sys":11918},{"type":12,"linkType":13,"id":14},{"sys":11920},{"id":21,"type":12,"linkType":22},{"sys":11922},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":11924,"metaTitle":245,"metaDescription":246,"mainTitle":11925,"subtitle":265,"heroImage":11940,"ctaButton":288,"ctaLink":289},[244],{"data":11926,"content":11927,"nodeType":74},{},[11928,11934],{"data":11929,"content":11930,"nodeType":257},{},[11931],{"data":11932,"marks":11933,"value":256,"nodeType":82},{},[],{"data":11935,"content":11936,"nodeType":87},{},[11937],{"data":11938,"marks":11939,"value":264,"nodeType":82},{},[],{"metadata":11941,"sys":11944,"fields":11949},{"tags":11942,"concepts":11943},[],[],{"space":11945,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":11947,"publishedVersion":62,"revision":44,"locale":29},{"sys":11946},{"type":12,"linkType":13,"id":14},{"sys":11948},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":11950},{"url":280,"details":11951,"fileName":286,"contentType":287},{"size":282,"image":11952},{"width":284,"height":285},{"sys":11954,"fields":11957},{"id":11955,"createdAt":11956},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":11958,"slug":11959,"articleIntro":-1,"category":11960},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[11961],{"metadata":11962,"sys":11965,"fields":11972},{"tags":11963,"concepts":11964},[],[],{"space":11966,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":11968,"publishedVersion":235,"revision":62,"contentType":11970,"locale":29},{"sys":11967},{"type":12,"linkType":13,"id":14},{"sys":11969},{"id":21,"type":12,"linkType":22},{"sys":11971},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":11973,"metaTitle":245,"metaDescription":246,"mainTitle":11974,"subtitle":265,"heroImage":11989,"ctaButton":288,"ctaLink":289},[244],{"data":11975,"content":11976,"nodeType":74},{},[11977,11983],{"data":11978,"content":11979,"nodeType":257},{},[11980],{"data":11981,"marks":11982,"value":256,"nodeType":82},{},[],{"data":11984,"content":11985,"nodeType":87},{},[11986],{"data":11987,"marks":11988,"value":264,"nodeType":82},{},[],{"metadata":11990,"sys":11993,"fields":11998},{"tags":11991,"concepts":11992},[],[],{"space":11994,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":11996,"publishedVersion":62,"revision":44,"locale":29},{"sys":11995},{"type":12,"linkType":13,"id":14},{"sys":11997},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":11999},{"url":280,"details":12000,"fileName":286,"contentType":287},{"size":282,"image":12001},{"width":284,"height":285},{"sys":12003,"fields":12006},{"id":12004,"createdAt":12005},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":12007,"slug":12008,"articleIntro":12009,"category":12010},"Comment comptabiliser des amendes et pénalités ?","comment-comptabiliser-des-amendes-et-penalites","La comptabilisation des amendes et pénalités en entreprise peut prêter à confusion, notamment sur le choix du compte comptable approprié, leur traitement fiscal ou encore selon la personne concernée : le salarié ou le dirigeant. Dans cet article, nous vous expliquons comment enregistrer correctement ces dépenses dans vos écritures comptables et quels sont les risques liés à une mauvaise prise en charge dans votre comptabilité.\n",[12011],{"metadata":12012,"sys":12015,"fields":12022},{"tags":12013,"concepts":12014},[],[],{"space":12016,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":12018,"publishedVersion":235,"revision":62,"contentType":12020,"locale":29},{"sys":12017},{"type":12,"linkType":13,"id":14},{"sys":12019},{"id":21,"type":12,"linkType":22},{"sys":12021},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":12023,"metaTitle":245,"metaDescription":246,"mainTitle":12024,"subtitle":265,"heroImage":12039,"ctaButton":288,"ctaLink":289},[244],{"data":12025,"content":12026,"nodeType":74},{},[12027,12033],{"data":12028,"content":12029,"nodeType":257},{},[12030],{"data":12031,"marks":12032,"value":256,"nodeType":82},{},[],{"data":12034,"content":12035,"nodeType":87},{},[12036],{"data":12037,"marks":12038,"value":264,"nodeType":82},{},[],{"metadata":12040,"sys":12043,"fields":12048},{"tags":12041,"concepts":12042},[],[],{"space":12044,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":12046,"publishedVersion":62,"revision":44,"locale":29},{"sys":12045},{"type":12,"linkType":13,"id":14},{"sys":12047},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":12049},{"url":280,"details":12050,"fileName":286,"contentType":287},{"size":282,"image":12051},{"width":284,"height":285},{"sys":12053,"fields":12056},{"id":12054,"createdAt":12055},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":12057,"slug":12058,"articleIntro":12057,"category":12059},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[12060],{"metadata":12061,"sys":12064,"fields":12071},{"tags":12062,"concepts":12063},[],[],{"space":12065,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":12067,"publishedVersion":235,"revision":62,"contentType":12069,"locale":29},{"sys":12066},{"type":12,"linkType":13,"id":14},{"sys":12068},{"id":21,"type":12,"linkType":22},{"sys":12070},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":12072,"metaTitle":245,"metaDescription":246,"mainTitle":12073,"subtitle":265,"heroImage":12088,"ctaButton":288,"ctaLink":289},[244],{"data":12074,"content":12075,"nodeType":74},{},[12076,12082],{"data":12077,"content":12078,"nodeType":257},{},[12079],{"data":12080,"marks":12081,"value":256,"nodeType":82},{},[],{"data":12083,"content":12084,"nodeType":87},{},[12085],{"data":12086,"marks":12087,"value":264,"nodeType":82},{},[],{"metadata":12089,"sys":12092,"fields":12097},{"tags":12090,"concepts":12091},[],[],{"space":12093,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":12095,"publishedVersion":62,"revision":44,"locale":29},{"sys":12094},{"type":12,"linkType":13,"id":14},{"sys":12096},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":12098},{"url":280,"details":12099,"fileName":286,"contentType":287},{"size":282,"image":12100},{"width":284,"height":285},{"sys":12102,"fields":12105},{"id":12103,"createdAt":12104},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":12106,"slug":12107,"articleIntro":12106,"category":12108},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[12109],{"metadata":12110,"sys":12113,"fields":12120},{"tags":12111,"concepts":12112},[],[],{"space":12114,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":12116,"publishedVersion":235,"revision":62,"contentType":12118,"locale":29},{"sys":12115},{"type":12,"linkType":13,"id":14},{"sys":12117},{"id":21,"type":12,"linkType":22},{"sys":12119},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":12121,"metaTitle":245,"metaDescription":246,"mainTitle":12122,"subtitle":265,"heroImage":12137,"ctaButton":288,"ctaLink":289},[244],{"data":12123,"content":12124,"nodeType":74},{},[12125,12131],{"data":12126,"content":12127,"nodeType":257},{},[12128],{"data":12129,"marks":12130,"value":256,"nodeType":82},{},[],{"data":12132,"content":12133,"nodeType":87},{},[12134],{"data":12135,"marks":12136,"value":264,"nodeType":82},{},[],{"metadata":12138,"sys":12141,"fields":12146},{"tags":12139,"concepts":12140},[],[],{"space":12142,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":12144,"publishedVersion":62,"revision":44,"locale":29},{"sys":12143},{"type":12,"linkType":13,"id":14},{"sys":12145},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":12147},{"url":280,"details":12148,"fileName":286,"contentType":287},{"size":282,"image":12149},{"width":284,"height":285},{"sys":12151,"fields":12154},{"id":12152,"createdAt":12153},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":12155,"slug":12156,"articleIntro":-1,"category":12157},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[12158],{"metadata":12159,"sys":12162,"fields":12169},{"tags":12160,"concepts":12161},[],[],{"space":12163,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":12165,"publishedVersion":235,"revision":62,"contentType":12167,"locale":29},{"sys":12164},{"type":12,"linkType":13,"id":14},{"sys":12166},{"id":21,"type":12,"linkType":22},{"sys":12168},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":12170,"metaTitle":245,"metaDescription":246,"mainTitle":12171,"subtitle":265,"heroImage":12186,"ctaButton":288,"ctaLink":289},[244],{"data":12172,"content":12173,"nodeType":74},{},[12174,12180],{"data":12175,"content":12176,"nodeType":257},{},[12177],{"data":12178,"marks":12179,"value":256,"nodeType":82},{},[],{"data":12181,"content":12182,"nodeType":87},{},[12183],{"data":12184,"marks":12185,"value":264,"nodeType":82},{},[],{"metadata":12187,"sys":12190,"fields":12195},{"tags":12188,"concepts":12189},[],[],{"space":12191,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":12193,"publishedVersion":62,"revision":44,"locale":29},{"sys":12192},{"type":12,"linkType":13,"id":14},{"sys":12194},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":12196},{"url":280,"details":12197,"fileName":286,"contentType":287},{"size":282,"image":12198},{"width":284,"height":285},{"sys":12200,"fields":12203},{"id":12201,"createdAt":12202},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":12204,"slug":12205,"articleIntro":12204,"category":12206},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[12207],{"metadata":12208,"sys":12211,"fields":12218},{"tags":12209,"concepts":12210},[],[],{"space":12212,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":12214,"publishedVersion":235,"revision":62,"contentType":12216,"locale":29},{"sys":12213},{"type":12,"linkType":13,"id":14},{"sys":12215},{"id":21,"type":12,"linkType":22},{"sys":12217},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":12219,"metaTitle":245,"metaDescription":246,"mainTitle":12220,"subtitle":265,"heroImage":12235,"ctaButton":288,"ctaLink":289},[244],{"data":12221,"content":12222,"nodeType":74},{},[12223,12229],{"data":12224,"content":12225,"nodeType":257},{},[12226],{"data":12227,"marks":12228,"value":256,"nodeType":82},{},[],{"data":12230,"content":12231,"nodeType":87},{},[12232],{"data":12233,"marks":12234,"value":264,"nodeType":82},{},[],{"metadata":12236,"sys":12239,"fields":12244},{"tags":12237,"concepts":12238},[],[],{"space":12240,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":12242,"publishedVersion":62,"revision":44,"locale":29},{"sys":12241},{"type":12,"linkType":13,"id":14},{"sys":12243},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":12245},{"url":280,"details":12246,"fileName":286,"contentType":287},{"size":282,"image":12247},{"width":284,"height":285},{"sys":12249,"fields":12252},{"id":12250,"createdAt":12251},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":12253,"slug":12254,"articleIntro":12253,"category":12255},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[12256],{"metadata":12257,"sys":12260,"fields":12267},{"tags":12258,"concepts":12259},[],[],{"space":12261,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":12263,"publishedVersion":235,"revision":62,"contentType":12265,"locale":29},{"sys":12262},{"type":12,"linkType":13,"id":14},{"sys":12264},{"id":21,"type":12,"linkType":22},{"sys":12266},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":12268,"metaTitle":245,"metaDescription":246,"mainTitle":12269,"subtitle":265,"heroImage":12284,"ctaButton":288,"ctaLink":289},[244],{"data":12270,"content":12271,"nodeType":74},{},[12272,12278],{"data":12273,"content":12274,"nodeType":257},{},[12275],{"data":12276,"marks":12277,"value":256,"nodeType":82},{},[],{"data":12279,"content":12280,"nodeType":87},{},[12281],{"data":12282,"marks":12283,"value":264,"nodeType":82},{},[],{"metadata":12285,"sys":12288,"fields":12293},{"tags":12286,"concepts":12287},[],[],{"space":12289,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":12291,"publishedVersion":62,"revision":44,"locale":29},{"sys":12290},{"type":12,"linkType":13,"id":14},{"sys":12292},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":12294},{"url":280,"details":12295,"fileName":286,"contentType":287},{"size":282,"image":12296},{"width":284,"height":285},{"sys":12298,"fields":12301},{"id":12299,"createdAt":12300},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":12302,"slug":12303,"articleIntro":12302,"category":12304},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[12305],{"metadata":12306,"sys":12309,"fields":12316},{"tags":12307,"concepts":12308},[],[],{"space":12310,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":12312,"publishedVersion":235,"revision":62,"contentType":12314,"locale":29},{"sys":12311},{"type":12,"linkType":13,"id":14},{"sys":12313},{"id":21,"type":12,"linkType":22},{"sys":12315},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":12317,"metaTitle":245,"metaDescription":246,"mainTitle":12318,"subtitle":265,"heroImage":12333,"ctaButton":288,"ctaLink":289},[244],{"data":12319,"content":12320,"nodeType":74},{},[12321,12327],{"data":12322,"content":12323,"nodeType":257},{},[12324],{"data":12325,"marks":12326,"value":256,"nodeType":82},{},[],{"data":12328,"content":12329,"nodeType":87},{},[12330],{"data":12331,"marks":12332,"value":264,"nodeType":82},{},[],{"metadata":12334,"sys":12337,"fields":12342},{"tags":12335,"concepts":12336},[],[],{"space":12338,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":12340,"publishedVersion":62,"revision":44,"locale":29},{"sys":12339},{"type":12,"linkType":13,"id":14},{"sys":12341},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":12343},{"url":280,"details":12344,"fileName":286,"contentType":287},{"size":282,"image":12345},{"width":284,"height":285},{"sys":12347,"fields":12350},{"id":12348,"createdAt":12349},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":12351,"slug":12352,"articleIntro":12353,"category":12354},"Le PCA : plan comptable pour les associations","plan-comptable-associations","Bienvenue dans le monde de la comptabilité des associations ! Comprendre le plan comptable spécifique aux associations est crucial pour une gestion saine et transparente. Que vous soyez une petite association ou une grande structure, ce guide vous aidera à naviguer entre les obligations légales, le bilan et les changements récents. Comment lire un plan comptable détaillé et quand utiliser des comptes spécifiques comme le 6236 ou le 771. N'oubliez pas, une bonne comptabilité est la clé de la réussite de votre association.",[12355],{"metadata":12356,"sys":12359,"fields":12366},{"tags":12357,"concepts":12358},[],[],{"space":12360,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":12362,"publishedVersion":235,"revision":62,"contentType":12364,"locale":29},{"sys":12361},{"type":12,"linkType":13,"id":14},{"sys":12363},{"id":21,"type":12,"linkType":22},{"sys":12365},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":12367,"metaTitle":245,"metaDescription":246,"mainTitle":12368,"subtitle":265,"heroImage":12383,"ctaButton":288,"ctaLink":289},[244],{"data":12369,"content":12370,"nodeType":74},{},[12371,12377],{"data":12372,"content":12373,"nodeType":257},{},[12374],{"data":12375,"marks":12376,"value":256,"nodeType":82},{},[],{"data":12378,"content":12379,"nodeType":87},{},[12380],{"data":12381,"marks":12382,"value":264,"nodeType":82},{},[],{"metadata":12384,"sys":12387,"fields":12392},{"tags":12385,"concepts":12386},[],[],{"space":12388,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":12390,"publishedVersion":62,"revision":44,"locale":29},{"sys":12389},{"type":12,"linkType":13,"id":14},{"sys":12391},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":12393},{"url":280,"details":12394,"fileName":286,"contentType":287},{"size":282,"image":12395},{"width":284,"height":285},{"sys":12397,"fields":12400},{"id":12398,"createdAt":12399},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":12401,"slug":12402,"articleIntro":12401,"category":12403},"Compte 60 - Achats","compte-60-achats",[12404],{"metadata":12405,"sys":12408,"fields":12415},{"tags":12406,"concepts":12407},[],[],{"space":12409,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":12411,"publishedVersion":235,"revision":62,"contentType":12413,"locale":29},{"sys":12410},{"type":12,"linkType":13,"id":14},{"sys":12412},{"id":21,"type":12,"linkType":22},{"sys":12414},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":12416,"metaTitle":245,"metaDescription":246,"mainTitle":12417,"subtitle":265,"heroImage":12432,"ctaButton":288,"ctaLink":289},[244],{"data":12418,"content":12419,"nodeType":74},{},[12420,12426],{"data":12421,"content":12422,"nodeType":257},{},[12423],{"data":12424,"marks":12425,"value":256,"nodeType":82},{},[],{"data":12427,"content":12428,"nodeType":87},{},[12429],{"data":12430,"marks":12431,"value":264,"nodeType":82},{},[],{"metadata":12433,"sys":12436,"fields":12441},{"tags":12434,"concepts":12435},[],[],{"space":12437,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":12439,"publishedVersion":62,"revision":44,"locale":29},{"sys":12438},{"type":12,"linkType":13,"id":14},{"sys":12440},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":12442},{"url":280,"details":12443,"fileName":286,"contentType":287},{"size":282,"image":12444},{"width":284,"height":285},{"sys":12446,"fields":12449},{"id":12447,"createdAt":12448},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":12450,"slug":12451,"articleIntro":12450,"category":12452},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[12453],{"metadata":12454,"sys":12457,"fields":12464},{"tags":12455,"concepts":12456},[],[],{"space":12458,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":12460,"publishedVersion":235,"revision":62,"contentType":12462,"locale":29},{"sys":12459},{"type":12,"linkType":13,"id":14},{"sys":12461},{"id":21,"type":12,"linkType":22},{"sys":12463},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":12465,"metaTitle":245,"metaDescription":246,"mainTitle":12466,"subtitle":265,"heroImage":12481,"ctaButton":288,"ctaLink":289},[244],{"data":12467,"content":12468,"nodeType":74},{},[12469,12475],{"data":12470,"content":12471,"nodeType":257},{},[12472],{"data":12473,"marks":12474,"value":256,"nodeType":82},{},[],{"data":12476,"content":12477,"nodeType":87},{},[12478],{"data":12479,"marks":12480,"value":264,"nodeType":82},{},[],{"metadata":12482,"sys":12485,"fields":12490},{"tags":12483,"concepts":12484},[],[],{"space":12486,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":12488,"publishedVersion":62,"revision":44,"locale":29},{"sys":12487},{"type":12,"linkType":13,"id":14},{"sys":12489},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":12491},{"url":280,"details":12492,"fileName":286,"contentType":287},{"size":282,"image":12493},{"width":284,"height":285},{"sys":12495,"fields":12498},{"id":12496,"createdAt":12497},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":12499,"slug":12500,"articleIntro":12499,"category":12501},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[12502],{"metadata":12503,"sys":12506,"fields":12513},{"tags":12504,"concepts":12505},[],[],{"space":12507,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":12509,"publishedVersion":235,"revision":62,"contentType":12511,"locale":29},{"sys":12508},{"type":12,"linkType":13,"id":14},{"sys":12510},{"id":21,"type":12,"linkType":22},{"sys":12512},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":12514,"metaTitle":245,"metaDescription":246,"mainTitle":12515,"subtitle":265,"heroImage":12530,"ctaButton":288,"ctaLink":289},[244],{"data":12516,"content":12517,"nodeType":74},{},[12518,12524],{"data":12519,"content":12520,"nodeType":257},{},[12521],{"data":12522,"marks":12523,"value":256,"nodeType":82},{},[],{"data":12525,"content":12526,"nodeType":87},{},[12527],{"data":12528,"marks":12529,"value":264,"nodeType":82},{},[],{"metadata":12531,"sys":12534,"fields":12539},{"tags":12532,"concepts":12533},[],[],{"space":12535,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":12537,"publishedVersion":62,"revision":44,"locale":29},{"sys":12536},{"type":12,"linkType":13,"id":14},{"sys":12538},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":12540},{"url":280,"details":12541,"fileName":286,"contentType":287},{"size":282,"image":12542},{"width":284,"height":285},{"sys":12544,"fields":12547},{"id":12545,"createdAt":12546},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":12548,"slug":12549,"articleIntro":12548,"category":12550},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[12551],{"metadata":12552,"sys":12555,"fields":12562},{"tags":12553,"concepts":12554},[],[],{"space":12556,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":12558,"publishedVersion":235,"revision":62,"contentType":12560,"locale":29},{"sys":12557},{"type":12,"linkType":13,"id":14},{"sys":12559},{"id":21,"type":12,"linkType":22},{"sys":12561},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":12563,"metaTitle":245,"metaDescription":246,"mainTitle":12564,"subtitle":265,"heroImage":12579,"ctaButton":288,"ctaLink":289},[244],{"data":12565,"content":12566,"nodeType":74},{},[12567,12573],{"data":12568,"content":12569,"nodeType":257},{},[12570],{"data":12571,"marks":12572,"value":256,"nodeType":82},{},[],{"data":12574,"content":12575,"nodeType":87},{},[12576],{"data":12577,"marks":12578,"value":264,"nodeType":82},{},[],{"metadata":12580,"sys":12583,"fields":12588},{"tags":12581,"concepts":12582},[],[],{"space":12584,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":12586,"publishedVersion":62,"revision":44,"locale":29},{"sys":12585},{"type":12,"linkType":13,"id":14},{"sys":12587},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":12589},{"url":280,"details":12590,"fileName":286,"contentType":287},{"size":282,"image":12591},{"width":284,"height":285},{"sys":12593,"fields":12596},{"id":12594,"createdAt":12595},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":12597,"slug":12598,"articleIntro":-1,"category":12599},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[12600],{"metadata":12601,"sys":12604,"fields":12611},{"tags":12602,"concepts":12603},[],[],{"space":12605,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":12607,"publishedVersion":235,"revision":62,"contentType":12609,"locale":29},{"sys":12606},{"type":12,"linkType":13,"id":14},{"sys":12608},{"id":21,"type":12,"linkType":22},{"sys":12610},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":12612,"metaTitle":245,"metaDescription":246,"mainTitle":12613,"subtitle":265,"heroImage":12628,"ctaButton":288,"ctaLink":289},[244],{"data":12614,"content":12615,"nodeType":74},{},[12616,12622],{"data":12617,"content":12618,"nodeType":257},{},[12619],{"data":12620,"marks":12621,"value":256,"nodeType":82},{},[],{"data":12623,"content":12624,"nodeType":87},{},[12625],{"data":12626,"marks":12627,"value":264,"nodeType":82},{},[],{"metadata":12629,"sys":12632,"fields":12637},{"tags":12630,"concepts":12631},[],[],{"space":12633,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":12635,"publishedVersion":62,"revision":44,"locale":29},{"sys":12634},{"type":12,"linkType":13,"id":14},{"sys":12636},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":12638},{"url":280,"details":12639,"fileName":286,"contentType":287},{"size":282,"image":12640},{"width":284,"height":285},{"sys":12642,"fields":12645},{"id":12643,"createdAt":12644},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":12646,"slug":12647,"articleIntro":12646,"category":12648},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[12649],{"metadata":12650,"sys":12653,"fields":12660},{"tags":12651,"concepts":12652},[],[],{"space":12654,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":12656,"publishedVersion":235,"revision":62,"contentType":12658,"locale":29},{"sys":12655},{"type":12,"linkType":13,"id":14},{"sys":12657},{"id":21,"type":12,"linkType":22},{"sys":12659},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":12661,"metaTitle":245,"metaDescription":246,"mainTitle":12662,"subtitle":265,"heroImage":12677,"ctaButton":288,"ctaLink":289},[244],{"data":12663,"content":12664,"nodeType":74},{},[12665,12671],{"data":12666,"content":12667,"nodeType":257},{},[12668],{"data":12669,"marks":12670,"value":256,"nodeType":82},{},[],{"data":12672,"content":12673,"nodeType":87},{},[12674],{"data":12675,"marks":12676,"value":264,"nodeType":82},{},[],{"metadata":12678,"sys":12681,"fields":12686},{"tags":12679,"concepts":12680},[],[],{"space":12682,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":12684,"publishedVersion":62,"revision":44,"locale":29},{"sys":12683},{"type":12,"linkType":13,"id":14},{"sys":12685},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":12687},{"url":280,"details":12688,"fileName":286,"contentType":287},{"size":282,"image":12689},{"width":284,"height":285},{"sys":12691,"fields":12694},{"id":12692,"createdAt":12693},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":12695,"slug":12696,"articleIntro":12695,"category":12697},"781 - Reprises sur amortissements, dépréciations et provisions (à inscrire dans les produits d'exploitation)","compte-781-reprises-sur-amortissements-depreciations-et-provisions-a-inscrire-dans-les-produits-d-exploitation",[12698],{"metadata":12699,"sys":12702,"fields":12709},{"tags":12700,"concepts":12701},[],[],{"space":12703,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":12705,"publishedVersion":235,"revision":62,"contentType":12707,"locale":29},{"sys":12704},{"type":12,"linkType":13,"id":14},{"sys":12706},{"id":21,"type":12,"linkType":22},{"sys":12708},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":12710,"metaTitle":245,"metaDescription":246,"mainTitle":12711,"subtitle":265,"heroImage":12726,"ctaButton":288,"ctaLink":289},[244],{"data":12712,"content":12713,"nodeType":74},{},[12714,12720],{"data":12715,"content":12716,"nodeType":257},{},[12717],{"data":12718,"marks":12719,"value":256,"nodeType":82},{},[],{"data":12721,"content":12722,"nodeType":87},{},[12723],{"data":12724,"marks":12725,"value":264,"nodeType":82},{},[],{"metadata":12727,"sys":12730,"fields":12735},{"tags":12728,"concepts":12729},[],[],{"space":12731,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":12733,"publishedVersion":62,"revision":44,"locale":29},{"sys":12732},{"type":12,"linkType":13,"id":14},{"sys":12734},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":12736},{"url":280,"details":12737,"fileName":286,"contentType":287},{"size":282,"image":12738},{"width":284,"height":285},{"sys":12740,"fields":12743},{"id":12741,"createdAt":12742},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":12744,"slug":12745,"articleIntro":12744,"category":12746},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[12747],{"metadata":12748,"sys":12751,"fields":12758},{"tags":12749,"concepts":12750},[],[],{"space":12752,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":12754,"publishedVersion":235,"revision":62,"contentType":12756,"locale":29},{"sys":12753},{"type":12,"linkType":13,"id":14},{"sys":12755},{"id":21,"type":12,"linkType":22},{"sys":12757},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":12759,"metaTitle":245,"metaDescription":246,"mainTitle":12760,"subtitle":265,"heroImage":12775,"ctaButton":288,"ctaLink":289},[244],{"data":12761,"content":12762,"nodeType":74},{},[12763,12769],{"data":12764,"content":12765,"nodeType":257},{},[12766],{"data":12767,"marks":12768,"value":256,"nodeType":82},{},[],{"data":12770,"content":12771,"nodeType":87},{},[12772],{"data":12773,"marks":12774,"value":264,"nodeType":82},{},[],{"metadata":12776,"sys":12779,"fields":12784},{"tags":12777,"concepts":12778},[],[],{"space":12780,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":12782,"publishedVersion":62,"revision":44,"locale":29},{"sys":12781},{"type":12,"linkType":13,"id":14},{"sys":12783},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":12785},{"url":280,"details":12786,"fileName":286,"contentType":287},{"size":282,"image":12787},{"width":284,"height":285},{"sys":12789,"fields":12792},{"id":12790,"createdAt":12791},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":12793,"slug":12794,"articleIntro":12793,"category":12795},"6248 - Divers","compte-6248-divers",[12796],{"metadata":12797,"sys":12800,"fields":12807},{"tags":12798,"concepts":12799},[],[],{"space":12801,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":12803,"publishedVersion":235,"revision":62,"contentType":12805,"locale":29},{"sys":12802},{"type":12,"linkType":13,"id":14},{"sys":12804},{"id":21,"type":12,"linkType":22},{"sys":12806},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":12808,"metaTitle":245,"metaDescription":246,"mainTitle":12809,"subtitle":265,"heroImage":12824,"ctaButton":288,"ctaLink":289},[244],{"data":12810,"content":12811,"nodeType":74},{},[12812,12818],{"data":12813,"content":12814,"nodeType":257},{},[12815],{"data":12816,"marks":12817,"value":256,"nodeType":82},{},[],{"data":12819,"content":12820,"nodeType":87},{},[12821],{"data":12822,"marks":12823,"value":264,"nodeType":82},{},[],{"metadata":12825,"sys":12828,"fields":12833},{"tags":12826,"concepts":12827},[],[],{"space":12829,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":12831,"publishedVersion":62,"revision":44,"locale":29},{"sys":12830},{"type":12,"linkType":13,"id":14},{"sys":12832},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":12834},{"url":280,"details":12835,"fileName":286,"contentType":287},{"size":282,"image":12836},{"width":284,"height":285},{"sys":12838,"fields":12841},{"id":12839,"createdAt":12840},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":12842,"slug":12843,"articleIntro":12842,"category":12844},"Compte 2184 - Mobilier","compte-2184-mobilier",[12845],{"metadata":12846,"sys":12849,"fields":12856},{"tags":12847,"concepts":12848},[],[],{"space":12850,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":12852,"publishedVersion":235,"revision":62,"contentType":12854,"locale":29},{"sys":12851},{"type":12,"linkType":13,"id":14},{"sys":12853},{"id":21,"type":12,"linkType":22},{"sys":12855},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":12857,"metaTitle":245,"metaDescription":246,"mainTitle":12858,"subtitle":265,"heroImage":12873,"ctaButton":288,"ctaLink":289},[244],{"data":12859,"content":12860,"nodeType":74},{},[12861,12867],{"data":12862,"content":12863,"nodeType":257},{},[12864],{"data":12865,"marks":12866,"value":256,"nodeType":82},{},[],{"data":12868,"content":12869,"nodeType":87},{},[12870],{"data":12871,"marks":12872,"value":264,"nodeType":82},{},[],{"metadata":12874,"sys":12877,"fields":12882},{"tags":12875,"concepts":12876},[],[],{"space":12878,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":12880,"publishedVersion":62,"revision":44,"locale":29},{"sys":12879},{"type":12,"linkType":13,"id":14},{"sys":12881},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":12883},{"url":280,"details":12884,"fileName":286,"contentType":287},{"size":282,"image":12885},{"width":284,"height":285},{"sys":12887,"fields":12890},{"id":12888,"createdAt":12889},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":12891,"slug":12892,"articleIntro":12891,"category":12893},"472 - Comptes d'attente","compte-472-comptes-d-attente",[12894],{"metadata":12895,"sys":12898,"fields":12905},{"tags":12896,"concepts":12897},[],[],{"space":12899,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":12901,"publishedVersion":235,"revision":62,"contentType":12903,"locale":29},{"sys":12900},{"type":12,"linkType":13,"id":14},{"sys":12902},{"id":21,"type":12,"linkType":22},{"sys":12904},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":12906,"metaTitle":245,"metaDescription":246,"mainTitle":12907,"subtitle":265,"heroImage":12922,"ctaButton":288,"ctaLink":289},[244],{"data":12908,"content":12909,"nodeType":74},{},[12910,12916],{"data":12911,"content":12912,"nodeType":257},{},[12913],{"data":12914,"marks":12915,"value":256,"nodeType":82},{},[],{"data":12917,"content":12918,"nodeType":87},{},[12919],{"data":12920,"marks":12921,"value":264,"nodeType":82},{},[],{"metadata":12923,"sys":12926,"fields":12931},{"tags":12924,"concepts":12925},[],[],{"space":12927,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":12929,"publishedVersion":62,"revision":44,"locale":29},{"sys":12928},{"type":12,"linkType":13,"id":14},{"sys":12930},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":12932},{"url":280,"details":12933,"fileName":286,"contentType":287},{"size":282,"image":12934},{"width":284,"height":285},{"sys":12936,"fields":12939},{"id":12937,"createdAt":12938},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":12940,"slug":12941,"articleIntro":12940,"category":12942},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[12943],{"metadata":12944,"sys":12947,"fields":12954},{"tags":12945,"concepts":12946},[],[],{"space":12948,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":12950,"publishedVersion":235,"revision":62,"contentType":12952,"locale":29},{"sys":12949},{"type":12,"linkType":13,"id":14},{"sys":12951},{"id":21,"type":12,"linkType":22},{"sys":12953},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":12955,"metaTitle":245,"metaDescription":246,"mainTitle":12956,"subtitle":265,"heroImage":12971,"ctaButton":288,"ctaLink":289},[244],{"data":12957,"content":12958,"nodeType":74},{},[12959,12965],{"data":12960,"content":12961,"nodeType":257},{},[12962],{"data":12963,"marks":12964,"value":256,"nodeType":82},{},[],{"data":12966,"content":12967,"nodeType":87},{},[12968],{"data":12969,"marks":12970,"value":264,"nodeType":82},{},[],{"metadata":12972,"sys":12975,"fields":12980},{"tags":12973,"concepts":12974},[],[],{"space":12976,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":12978,"publishedVersion":62,"revision":44,"locale":29},{"sys":12977},{"type":12,"linkType":13,"id":14},{"sys":12979},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":12981},{"url":280,"details":12982,"fileName":286,"contentType":287},{"size":282,"image":12983},{"width":284,"height":285},{"sys":12985,"fields":12988},{"id":12986,"createdAt":12987},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":12989,"slug":12990,"articleIntro":-1,"category":12991},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[12992],{"metadata":12993,"sys":12996,"fields":13003},{"tags":12994,"concepts":12995},[],[],{"space":12997,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":12999,"publishedVersion":235,"revision":62,"contentType":13001,"locale":29},{"sys":12998},{"type":12,"linkType":13,"id":14},{"sys":13000},{"id":21,"type":12,"linkType":22},{"sys":13002},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":13004,"metaTitle":245,"metaDescription":246,"mainTitle":13005,"subtitle":265,"heroImage":13020,"ctaButton":288,"ctaLink":289},[244],{"data":13006,"content":13007,"nodeType":74},{},[13008,13014],{"data":13009,"content":13010,"nodeType":257},{},[13011],{"data":13012,"marks":13013,"value":256,"nodeType":82},{},[],{"data":13015,"content":13016,"nodeType":87},{},[13017],{"data":13018,"marks":13019,"value":264,"nodeType":82},{},[],{"metadata":13021,"sys":13024,"fields":13029},{"tags":13022,"concepts":13023},[],[],{"space":13025,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":13027,"publishedVersion":62,"revision":44,"locale":29},{"sys":13026},{"type":12,"linkType":13,"id":14},{"sys":13028},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":13030},{"url":280,"details":13031,"fileName":286,"contentType":287},{"size":282,"image":13032},{"width":284,"height":285},{"sys":13034,"fields":13037},{"id":13035,"createdAt":13036},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":13038,"slug":13039,"articleIntro":-1,"category":13040},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[13041],{"metadata":13042,"sys":13045,"fields":13052},{"tags":13043,"concepts":13044},[],[],{"space":13046,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":13048,"publishedVersion":235,"revision":62,"contentType":13050,"locale":29},{"sys":13047},{"type":12,"linkType":13,"id":14},{"sys":13049},{"id":21,"type":12,"linkType":22},{"sys":13051},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":13053,"metaTitle":245,"metaDescription":246,"mainTitle":13054,"subtitle":265,"heroImage":13069,"ctaButton":288,"ctaLink":289},[244],{"data":13055,"content":13056,"nodeType":74},{},[13057,13063],{"data":13058,"content":13059,"nodeType":257},{},[13060],{"data":13061,"marks":13062,"value":256,"nodeType":82},{},[],{"data":13064,"content":13065,"nodeType":87},{},[13066],{"data":13067,"marks":13068,"value":264,"nodeType":82},{},[],{"metadata":13070,"sys":13073,"fields":13078},{"tags":13071,"concepts":13072},[],[],{"space":13074,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":13076,"publishedVersion":62,"revision":44,"locale":29},{"sys":13075},{"type":12,"linkType":13,"id":14},{"sys":13077},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":13079},{"url":280,"details":13080,"fileName":286,"contentType":287},{"size":282,"image":13081},{"width":284,"height":285},{"sys":13083,"fields":13086},{"id":13084,"createdAt":13085},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":13087,"slug":13088,"articleIntro":-1,"category":13089},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[13090],{"metadata":13091,"sys":13094,"fields":13101},{"tags":13092,"concepts":13093},[],[],{"space":13095,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":13097,"publishedVersion":235,"revision":62,"contentType":13099,"locale":29},{"sys":13096},{"type":12,"linkType":13,"id":14},{"sys":13098},{"id":21,"type":12,"linkType":22},{"sys":13100},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":13102,"metaTitle":245,"metaDescription":246,"mainTitle":13103,"subtitle":265,"heroImage":13118,"ctaButton":288,"ctaLink":289},[244],{"data":13104,"content":13105,"nodeType":74},{},[13106,13112],{"data":13107,"content":13108,"nodeType":257},{},[13109],{"data":13110,"marks":13111,"value":256,"nodeType":82},{},[],{"data":13113,"content":13114,"nodeType":87},{},[13115],{"data":13116,"marks":13117,"value":264,"nodeType":82},{},[],{"metadata":13119,"sys":13122,"fields":13127},{"tags":13120,"concepts":13121},[],[],{"space":13123,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":13125,"publishedVersion":62,"revision":44,"locale":29},{"sys":13124},{"type":12,"linkType":13,"id":14},{"sys":13126},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":13128},{"url":280,"details":13129,"fileName":286,"contentType":287},{"size":282,"image":13130},{"width":284,"height":285},{"sys":13132,"fields":13135},{"id":13133,"createdAt":13134},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":13136,"slug":13137,"articleIntro":13136,"category":13138},"38 - (lorsque l'entité tient un inventaire permanent en comptabilité générale, le compte 38 - peut être utilisé pour comptabiliser les stocks en voie d'acheminement, mis en dépôt ou donnés en consignation)","compte-38-lorsque-l-entite-tient-un-inventaire-permanent-en-comptabilite-generale-le-compte-38-peut-etre-utilise-pour-comptabiliser-les-stocks-en-voie-d-acheminement-mis-en-depot-ou-donnes-en-consignation",[13139],{"metadata":13140,"sys":13143,"fields":13150},{"tags":13141,"concepts":13142},[],[],{"space":13144,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":13146,"publishedVersion":235,"revision":62,"contentType":13148,"locale":29},{"sys":13145},{"type":12,"linkType":13,"id":14},{"sys":13147},{"id":21,"type":12,"linkType":22},{"sys":13149},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":13151,"metaTitle":245,"metaDescription":246,"mainTitle":13152,"subtitle":265,"heroImage":13167,"ctaButton":288,"ctaLink":289},[244],{"data":13153,"content":13154,"nodeType":74},{},[13155,13161],{"data":13156,"content":13157,"nodeType":257},{},[13158],{"data":13159,"marks":13160,"value":256,"nodeType":82},{},[],{"data":13162,"content":13163,"nodeType":87},{},[13164],{"data":13165,"marks":13166,"value":264,"nodeType":82},{},[],{"metadata":13168,"sys":13171,"fields":13176},{"tags":13169,"concepts":13170},[],[],{"space":13172,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":13174,"publishedVersion":62,"revision":44,"locale":29},{"sys":13173},{"type":12,"linkType":13,"id":14},{"sys":13175},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":13177},{"url":280,"details":13178,"fileName":286,"contentType":287},{"size":282,"image":13179},{"width":284,"height":285},{"sys":13181,"fields":13184},{"id":13182,"createdAt":13183},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":13185,"slug":13186,"articleIntro":13185,"category":13187},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[13188],{"metadata":13189,"sys":13192,"fields":13199},{"tags":13190,"concepts":13191},[],[],{"space":13193,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":13195,"publishedVersion":235,"revision":62,"contentType":13197,"locale":29},{"sys":13194},{"type":12,"linkType":13,"id":14},{"sys":13196},{"id":21,"type":12,"linkType":22},{"sys":13198},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":13200,"metaTitle":245,"metaDescription":246,"mainTitle":13201,"subtitle":265,"heroImage":13216,"ctaButton":288,"ctaLink":289},[244],{"data":13202,"content":13203,"nodeType":74},{},[13204,13210],{"data":13205,"content":13206,"nodeType":257},{},[13207],{"data":13208,"marks":13209,"value":256,"nodeType":82},{},[],{"data":13211,"content":13212,"nodeType":87},{},[13213],{"data":13214,"marks":13215,"value":264,"nodeType":82},{},[],{"metadata":13217,"sys":13220,"fields":13225},{"tags":13218,"concepts":13219},[],[],{"space":13221,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":13223,"publishedVersion":62,"revision":44,"locale":29},{"sys":13222},{"type":12,"linkType":13,"id":14},{"sys":13224},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":13226},{"url":280,"details":13227,"fileName":286,"contentType":287},{"size":282,"image":13228},{"width":284,"height":285},{"sys":13230,"fields":13233},{"id":13231,"createdAt":13232},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":13234,"slug":13235,"articleIntro":13234,"category":13236},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[13237],{"metadata":13238,"sys":13241,"fields":13248},{"tags":13239,"concepts":13240},[],[],{"space":13242,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":13244,"publishedVersion":235,"revision":62,"contentType":13246,"locale":29},{"sys":13243},{"type":12,"linkType":13,"id":14},{"sys":13245},{"id":21,"type":12,"linkType":22},{"sys":13247},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":13249,"metaTitle":245,"metaDescription":246,"mainTitle":13250,"subtitle":265,"heroImage":13265,"ctaButton":288,"ctaLink":289},[244],{"data":13251,"content":13252,"nodeType":74},{},[13253,13259],{"data":13254,"content":13255,"nodeType":257},{},[13256],{"data":13257,"marks":13258,"value":256,"nodeType":82},{},[],{"data":13260,"content":13261,"nodeType":87},{},[13262],{"data":13263,"marks":13264,"value":264,"nodeType":82},{},[],{"metadata":13266,"sys":13269,"fields":13274},{"tags":13267,"concepts":13268},[],[],{"space":13270,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":13272,"publishedVersion":62,"revision":44,"locale":29},{"sys":13271},{"type":12,"linkType":13,"id":14},{"sys":13273},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":13275},{"url":280,"details":13276,"fileName":286,"contentType":287},{"size":282,"image":13277},{"width":284,"height":285},{"sys":13279,"fields":13282},{"id":13280,"createdAt":13281},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":13283,"slug":13284,"articleIntro":-1,"category":13285},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[13286],{"metadata":13287,"sys":13290,"fields":13297},{"tags":13288,"concepts":13289},[],[],{"space":13291,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":13293,"publishedVersion":235,"revision":62,"contentType":13295,"locale":29},{"sys":13292},{"type":12,"linkType":13,"id":14},{"sys":13294},{"id":21,"type":12,"linkType":22},{"sys":13296},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":13298,"metaTitle":245,"metaDescription":246,"mainTitle":13299,"subtitle":265,"heroImage":13314,"ctaButton":288,"ctaLink":289},[244],{"data":13300,"content":13301,"nodeType":74},{},[13302,13308],{"data":13303,"content":13304,"nodeType":257},{},[13305],{"data":13306,"marks":13307,"value":256,"nodeType":82},{},[],{"data":13309,"content":13310,"nodeType":87},{},[13311],{"data":13312,"marks":13313,"value":264,"nodeType":82},{},[],{"metadata":13315,"sys":13318,"fields":13323},{"tags":13316,"concepts":13317},[],[],{"space":13319,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":13321,"publishedVersion":62,"revision":44,"locale":29},{"sys":13320},{"type":12,"linkType":13,"id":14},{"sys":13322},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":13324},{"url":280,"details":13325,"fileName":286,"contentType":287},{"size":282,"image":13326},{"width":284,"height":285},{"sys":13328,"fields":13331},{"id":13329,"createdAt":13330},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":13332,"slug":13333,"articleIntro":13332,"category":13334},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[13335],{"metadata":13336,"sys":13339,"fields":13346},{"tags":13337,"concepts":13338},[],[],{"space":13340,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":13342,"publishedVersion":235,"revision":62,"contentType":13344,"locale":29},{"sys":13341},{"type":12,"linkType":13,"id":14},{"sys":13343},{"id":21,"type":12,"linkType":22},{"sys":13345},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":13347,"metaTitle":245,"metaDescription":246,"mainTitle":13348,"subtitle":265,"heroImage":13363,"ctaButton":288,"ctaLink":289},[244],{"data":13349,"content":13350,"nodeType":74},{},[13351,13357],{"data":13352,"content":13353,"nodeType":257},{},[13354],{"data":13355,"marks":13356,"value":256,"nodeType":82},{},[],{"data":13358,"content":13359,"nodeType":87},{},[13360],{"data":13361,"marks":13362,"value":264,"nodeType":82},{},[],{"metadata":13364,"sys":13367,"fields":13372},{"tags":13365,"concepts":13366},[],[],{"space":13368,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":13370,"publishedVersion":62,"revision":44,"locale":29},{"sys":13369},{"type":12,"linkType":13,"id":14},{"sys":13371},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":13373},{"url":280,"details":13374,"fileName":286,"contentType":287},{"size":282,"image":13375},{"width":284,"height":285},{"sys":13377,"fields":13380},{"id":13378,"createdAt":13379},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":13381,"slug":13382,"articleIntro":-1,"category":13383},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[13384],{"metadata":13385,"sys":13388,"fields":13395},{"tags":13386,"concepts":13387},[],[],{"space":13389,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":13391,"publishedVersion":235,"revision":62,"contentType":13393,"locale":29},{"sys":13390},{"type":12,"linkType":13,"id":14},{"sys":13392},{"id":21,"type":12,"linkType":22},{"sys":13394},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":13396,"metaTitle":245,"metaDescription":246,"mainTitle":13397,"subtitle":265,"heroImage":13412,"ctaButton":288,"ctaLink":289},[244],{"data":13398,"content":13399,"nodeType":74},{},[13400,13406],{"data":13401,"content":13402,"nodeType":257},{},[13403],{"data":13404,"marks":13405,"value":256,"nodeType":82},{},[],{"data":13407,"content":13408,"nodeType":87},{},[13409],{"data":13410,"marks":13411,"value":264,"nodeType":82},{},[],{"metadata":13413,"sys":13416,"fields":13421},{"tags":13414,"concepts":13415},[],[],{"space":13417,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":13419,"publishedVersion":62,"revision":44,"locale":29},{"sys":13418},{"type":12,"linkType":13,"id":14},{"sys":13420},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":13422},{"url":280,"details":13423,"fileName":286,"contentType":287},{"size":282,"image":13424},{"width":284,"height":285},{"sys":13426,"fields":13429},{"id":13427,"createdAt":13428},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":13430,"slug":13431,"articleIntro":13430,"category":13432},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[13433],{"metadata":13434,"sys":13437,"fields":13444},{"tags":13435,"concepts":13436},[],[],{"space":13438,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":13440,"publishedVersion":235,"revision":62,"contentType":13442,"locale":29},{"sys":13439},{"type":12,"linkType":13,"id":14},{"sys":13441},{"id":21,"type":12,"linkType":22},{"sys":13443},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":13445,"metaTitle":245,"metaDescription":246,"mainTitle":13446,"subtitle":265,"heroImage":13461,"ctaButton":288,"ctaLink":289},[244],{"data":13447,"content":13448,"nodeType":74},{},[13449,13455],{"data":13450,"content":13451,"nodeType":257},{},[13452],{"data":13453,"marks":13454,"value":256,"nodeType":82},{},[],{"data":13456,"content":13457,"nodeType":87},{},[13458],{"data":13459,"marks":13460,"value":264,"nodeType":82},{},[],{"metadata":13462,"sys":13465,"fields":13470},{"tags":13463,"concepts":13464},[],[],{"space":13466,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":13468,"publishedVersion":62,"revision":44,"locale":29},{"sys":13467},{"type":12,"linkType":13,"id":14},{"sys":13469},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":13471},{"url":280,"details":13472,"fileName":286,"contentType":287},{"size":282,"image":13473},{"width":284,"height":285},{"sys":13475,"fields":13478},{"id":13476,"createdAt":13477},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":13479,"slug":13480,"articleIntro":13479,"category":13481},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[13482],{"metadata":13483,"sys":13486,"fields":13493},{"tags":13484,"concepts":13485},[],[],{"space":13487,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":13489,"publishedVersion":235,"revision":62,"contentType":13491,"locale":29},{"sys":13488},{"type":12,"linkType":13,"id":14},{"sys":13490},{"id":21,"type":12,"linkType":22},{"sys":13492},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":13494,"metaTitle":245,"metaDescription":246,"mainTitle":13495,"subtitle":265,"heroImage":13510,"ctaButton":288,"ctaLink":289},[244],{"data":13496,"content":13497,"nodeType":74},{},[13498,13504],{"data":13499,"content":13500,"nodeType":257},{},[13501],{"data":13502,"marks":13503,"value":256,"nodeType":82},{},[],{"data":13505,"content":13506,"nodeType":87},{},[13507],{"data":13508,"marks":13509,"value":264,"nodeType":82},{},[],{"metadata":13511,"sys":13514,"fields":13519},{"tags":13512,"concepts":13513},[],[],{"space":13515,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":13517,"publishedVersion":62,"revision":44,"locale":29},{"sys":13516},{"type":12,"linkType":13,"id":14},{"sys":13518},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":13520},{"url":280,"details":13521,"fileName":286,"contentType":287},{"size":282,"image":13522},{"width":284,"height":285},{"sys":13524,"fields":13527},{"id":13525,"createdAt":13526},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":13528,"slug":13529,"articleIntro":13528,"category":13530},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[13531],{"metadata":13532,"sys":13535,"fields":13542},{"tags":13533,"concepts":13534},[],[],{"space":13536,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":13538,"publishedVersion":235,"revision":62,"contentType":13540,"locale":29},{"sys":13537},{"type":12,"linkType":13,"id":14},{"sys":13539},{"id":21,"type":12,"linkType":22},{"sys":13541},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":13543,"metaTitle":245,"metaDescription":246,"mainTitle":13544,"subtitle":265,"heroImage":13559,"ctaButton":288,"ctaLink":289},[244],{"data":13545,"content":13546,"nodeType":74},{},[13547,13553],{"data":13548,"content":13549,"nodeType":257},{},[13550],{"data":13551,"marks":13552,"value":256,"nodeType":82},{},[],{"data":13554,"content":13555,"nodeType":87},{},[13556],{"data":13557,"marks":13558,"value":264,"nodeType":82},{},[],{"metadata":13560,"sys":13563,"fields":13568},{"tags":13561,"concepts":13562},[],[],{"space":13564,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":13566,"publishedVersion":62,"revision":44,"locale":29},{"sys":13565},{"type":12,"linkType":13,"id":14},{"sys":13567},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":13569},{"url":280,"details":13570,"fileName":286,"contentType":287},{"size":282,"image":13571},{"width":284,"height":285},{"sys":13573,"fields":13576},{"id":13574,"createdAt":13575},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":13577,"slug":13578,"articleIntro":13577,"category":13579},"Compte 451 - Groupe","compte-451-groupe",[13580],{"metadata":13581,"sys":13584,"fields":13591},{"tags":13582,"concepts":13583},[],[],{"space":13585,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":13587,"publishedVersion":235,"revision":62,"contentType":13589,"locale":29},{"sys":13586},{"type":12,"linkType":13,"id":14},{"sys":13588},{"id":21,"type":12,"linkType":22},{"sys":13590},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":13592,"metaTitle":245,"metaDescription":246,"mainTitle":13593,"subtitle":265,"heroImage":13608,"ctaButton":288,"ctaLink":289},[244],{"data":13594,"content":13595,"nodeType":74},{},[13596,13602],{"data":13597,"content":13598,"nodeType":257},{},[13599],{"data":13600,"marks":13601,"value":256,"nodeType":82},{},[],{"data":13603,"content":13604,"nodeType":87},{},[13605],{"data":13606,"marks":13607,"value":264,"nodeType":82},{},[],{"metadata":13609,"sys":13612,"fields":13617},{"tags":13610,"concepts":13611},[],[],{"space":13613,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":13615,"publishedVersion":62,"revision":44,"locale":29},{"sys":13614},{"type":12,"linkType":13,"id":14},{"sys":13616},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":13618},{"url":280,"details":13619,"fileName":286,"contentType":287},{"size":282,"image":13620},{"width":284,"height":285},{"sys":13622,"fields":13625},{"id":13623,"createdAt":13624},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":13626,"slug":13627,"articleIntro":13626,"category":13628},"Compte 651 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires","compte-651-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels-droits-et-valeurs-similaires",[13629],{"metadata":13630,"sys":13633,"fields":13640},{"tags":13631,"concepts":13632},[],[],{"space":13634,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":13636,"publishedVersion":235,"revision":62,"contentType":13638,"locale":29},{"sys":13635},{"type":12,"linkType":13,"id":14},{"sys":13637},{"id":21,"type":12,"linkType":22},{"sys":13639},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":13641,"metaTitle":245,"metaDescription":246,"mainTitle":13642,"subtitle":265,"heroImage":13657,"ctaButton":288,"ctaLink":289},[244],{"data":13643,"content":13644,"nodeType":74},{},[13645,13651],{"data":13646,"content":13647,"nodeType":257},{},[13648],{"data":13649,"marks":13650,"value":256,"nodeType":82},{},[],{"data":13652,"content":13653,"nodeType":87},{},[13654],{"data":13655,"marks":13656,"value":264,"nodeType":82},{},[],{"metadata":13658,"sys":13661,"fields":13666},{"tags":13659,"concepts":13660},[],[],{"space":13662,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":13664,"publishedVersion":62,"revision":44,"locale":29},{"sys":13663},{"type":12,"linkType":13,"id":14},{"sys":13665},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":13667},{"url":280,"details":13668,"fileName":286,"contentType":287},{"size":282,"image":13669},{"width":284,"height":285},{"sys":13671,"fields":13674},{"id":13672,"createdAt":13673},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":13675,"slug":13676,"articleIntro":13675,"category":13677},"475 - Comptes d'attente","compte-475-comptes-d-attente",[13678],{"metadata":13679,"sys":13682,"fields":13689},{"tags":13680,"concepts":13681},[],[],{"space":13683,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":13685,"publishedVersion":235,"revision":62,"contentType":13687,"locale":29},{"sys":13684},{"type":12,"linkType":13,"id":14},{"sys":13686},{"id":21,"type":12,"linkType":22},{"sys":13688},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":13690,"metaTitle":245,"metaDescription":246,"mainTitle":13691,"subtitle":265,"heroImage":13706,"ctaButton":288,"ctaLink":289},[244],{"data":13692,"content":13693,"nodeType":74},{},[13694,13700],{"data":13695,"content":13696,"nodeType":257},{},[13697],{"data":13698,"marks":13699,"value":256,"nodeType":82},{},[],{"data":13701,"content":13702,"nodeType":87},{},[13703],{"data":13704,"marks":13705,"value":264,"nodeType":82},{},[],{"metadata":13707,"sys":13710,"fields":13715},{"tags":13708,"concepts":13709},[],[],{"space":13711,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":13713,"publishedVersion":62,"revision":44,"locale":29},{"sys":13712},{"type":12,"linkType":13,"id":14},{"sys":13714},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":13716},{"url":280,"details":13717,"fileName":286,"contentType":287},{"size":282,"image":13718},{"width":284,"height":285},{"sys":13720,"fields":13723},{"id":13721,"createdAt":13722},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":13724,"slug":13725,"articleIntro":13724,"category":13726},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[13727],{"metadata":13728,"sys":13731,"fields":13738},{"tags":13729,"concepts":13730},[],[],{"space":13732,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":13734,"publishedVersion":235,"revision":62,"contentType":13736,"locale":29},{"sys":13733},{"type":12,"linkType":13,"id":14},{"sys":13735},{"id":21,"type":12,"linkType":22},{"sys":13737},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":13739,"metaTitle":245,"metaDescription":246,"mainTitle":13740,"subtitle":265,"heroImage":13755,"ctaButton":288,"ctaLink":289},[244],{"data":13741,"content":13742,"nodeType":74},{},[13743,13749],{"data":13744,"content":13745,"nodeType":257},{},[13746],{"data":13747,"marks":13748,"value":256,"nodeType":82},{},[],{"data":13750,"content":13751,"nodeType":87},{},[13752],{"data":13753,"marks":13754,"value":264,"nodeType":82},{},[],{"metadata":13756,"sys":13759,"fields":13764},{"tags":13757,"concepts":13758},[],[],{"space":13760,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":13762,"publishedVersion":62,"revision":44,"locale":29},{"sys":13761},{"type":12,"linkType":13,"id":14},{"sys":13763},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":13765},{"url":280,"details":13766,"fileName":286,"contentType":287},{"size":282,"image":13767},{"width":284,"height":285},{"sys":13769,"fields":13772},{"id":13770,"createdAt":13771},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":13773,"slug":13774,"articleIntro":13773,"category":13775},"613 - Locations","compte-613-locations",[13776],{"metadata":13777,"sys":13780,"fields":13787},{"tags":13778,"concepts":13779},[],[],{"space":13781,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":13783,"publishedVersion":235,"revision":62,"contentType":13785,"locale":29},{"sys":13782},{"type":12,"linkType":13,"id":14},{"sys":13784},{"id":21,"type":12,"linkType":22},{"sys":13786},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":13788,"metaTitle":245,"metaDescription":246,"mainTitle":13789,"subtitle":265,"heroImage":13804,"ctaButton":288,"ctaLink":289},[244],{"data":13790,"content":13791,"nodeType":74},{},[13792,13798],{"data":13793,"content":13794,"nodeType":257},{},[13795],{"data":13796,"marks":13797,"value":256,"nodeType":82},{},[],{"data":13799,"content":13800,"nodeType":87},{},[13801],{"data":13802,"marks":13803,"value":264,"nodeType":82},{},[],{"metadata":13805,"sys":13808,"fields":13813},{"tags":13806,"concepts":13807},[],[],{"space":13809,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":13811,"publishedVersion":62,"revision":44,"locale":29},{"sys":13810},{"type":12,"linkType":13,"id":14},{"sys":13812},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":13814},{"url":280,"details":13815,"fileName":286,"contentType":287},{"size":282,"image":13816},{"width":284,"height":285},{"sys":13818,"fields":13821},{"id":13819,"createdAt":13820},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":13822,"slug":13823,"articleIntro":13822,"category":13824},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[13825],{"metadata":13826,"sys":13829,"fields":13836},{"tags":13827,"concepts":13828},[],[],{"space":13830,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":13832,"publishedVersion":235,"revision":62,"contentType":13834,"locale":29},{"sys":13831},{"type":12,"linkType":13,"id":14},{"sys":13833},{"id":21,"type":12,"linkType":22},{"sys":13835},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":13837,"metaTitle":245,"metaDescription":246,"mainTitle":13838,"subtitle":265,"heroImage":13853,"ctaButton":288,"ctaLink":289},[244],{"data":13839,"content":13840,"nodeType":74},{},[13841,13847],{"data":13842,"content":13843,"nodeType":257},{},[13844],{"data":13845,"marks":13846,"value":256,"nodeType":82},{},[],{"data":13848,"content":13849,"nodeType":87},{},[13850],{"data":13851,"marks":13852,"value":264,"nodeType":82},{},[],{"metadata":13854,"sys":13857,"fields":13862},{"tags":13855,"concepts":13856},[],[],{"space":13858,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":13860,"publishedVersion":62,"revision":44,"locale":29},{"sys":13859},{"type":12,"linkType":13,"id":14},{"sys":13861},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":13863},{"url":280,"details":13864,"fileName":286,"contentType":287},{"size":282,"image":13865},{"width":284,"height":285},{"sys":13867,"fields":13870},{"id":13868,"createdAt":13869},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":13871,"slug":13872,"articleIntro":13871,"category":13873},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[13874],{"metadata":13875,"sys":13878,"fields":13885},{"tags":13876,"concepts":13877},[],[],{"space":13879,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":13881,"publishedVersion":235,"revision":62,"contentType":13883,"locale":29},{"sys":13880},{"type":12,"linkType":13,"id":14},{"sys":13882},{"id":21,"type":12,"linkType":22},{"sys":13884},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":13886,"metaTitle":245,"metaDescription":246,"mainTitle":13887,"subtitle":265,"heroImage":13902,"ctaButton":288,"ctaLink":289},[244],{"data":13888,"content":13889,"nodeType":74},{},[13890,13896],{"data":13891,"content":13892,"nodeType":257},{},[13893],{"data":13894,"marks":13895,"value":256,"nodeType":82},{},[],{"data":13897,"content":13898,"nodeType":87},{},[13899],{"data":13900,"marks":13901,"value":264,"nodeType":82},{},[],{"metadata":13903,"sys":13906,"fields":13911},{"tags":13904,"concepts":13905},[],[],{"space":13907,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":13909,"publishedVersion":62,"revision":44,"locale":29},{"sys":13908},{"type":12,"linkType":13,"id":14},{"sys":13910},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":13912},{"url":280,"details":13913,"fileName":286,"contentType":287},{"size":282,"image":13914},{"width":284,"height":285},{"sys":13916,"fields":13919},{"id":13917,"createdAt":13918},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":13920,"slug":13921,"articleIntro":13920,"category":13922},"506 - Obligations","compte-506-obligations",[13923],{"metadata":13924,"sys":13927,"fields":13934},{"tags":13925,"concepts":13926},[],[],{"space":13928,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":13930,"publishedVersion":235,"revision":62,"contentType":13932,"locale":29},{"sys":13929},{"type":12,"linkType":13,"id":14},{"sys":13931},{"id":21,"type":12,"linkType":22},{"sys":13933},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":13935,"metaTitle":245,"metaDescription":246,"mainTitle":13936,"subtitle":265,"heroImage":13951,"ctaButton":288,"ctaLink":289},[244],{"data":13937,"content":13938,"nodeType":74},{},[13939,13945],{"data":13940,"content":13941,"nodeType":257},{},[13942],{"data":13943,"marks":13944,"value":256,"nodeType":82},{},[],{"data":13946,"content":13947,"nodeType":87},{},[13948],{"data":13949,"marks":13950,"value":264,"nodeType":82},{},[],{"metadata":13952,"sys":13955,"fields":13960},{"tags":13953,"concepts":13954},[],[],{"space":13956,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":13958,"publishedVersion":62,"revision":44,"locale":29},{"sys":13957},{"type":12,"linkType":13,"id":14},{"sys":13959},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":13961},{"url":280,"details":13962,"fileName":286,"contentType":287},{"size":282,"image":13963},{"width":284,"height":285},{"sys":13965,"fields":13968},{"id":13966,"createdAt":13967},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":13969,"slug":13970,"articleIntro":13969,"category":13971},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[13972],{"metadata":13973,"sys":13976,"fields":13983},{"tags":13974,"concepts":13975},[],[],{"space":13977,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":13979,"publishedVersion":235,"revision":62,"contentType":13981,"locale":29},{"sys":13978},{"type":12,"linkType":13,"id":14},{"sys":13980},{"id":21,"type":12,"linkType":22},{"sys":13982},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":13984,"metaTitle":245,"metaDescription":246,"mainTitle":13985,"subtitle":265,"heroImage":14000,"ctaButton":288,"ctaLink":289},[244],{"data":13986,"content":13987,"nodeType":74},{},[13988,13994],{"data":13989,"content":13990,"nodeType":257},{},[13991],{"data":13992,"marks":13993,"value":256,"nodeType":82},{},[],{"data":13995,"content":13996,"nodeType":87},{},[13997],{"data":13998,"marks":13999,"value":264,"nodeType":82},{},[],{"metadata":14001,"sys":14004,"fields":14009},{"tags":14002,"concepts":14003},[],[],{"space":14005,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":14007,"publishedVersion":62,"revision":44,"locale":29},{"sys":14006},{"type":12,"linkType":13,"id":14},{"sys":14008},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":14010},{"url":280,"details":14011,"fileName":286,"contentType":287},{"size":282,"image":14012},{"width":284,"height":285},{"sys":14014,"fields":14017},{"id":14015,"createdAt":14016},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":14018,"slug":14019,"articleIntro":14018,"category":14020},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[14021],{"metadata":14022,"sys":14025,"fields":14032},{"tags":14023,"concepts":14024},[],[],{"space":14026,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":14028,"publishedVersion":235,"revision":62,"contentType":14030,"locale":29},{"sys":14027},{"type":12,"linkType":13,"id":14},{"sys":14029},{"id":21,"type":12,"linkType":22},{"sys":14031},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":14033,"metaTitle":245,"metaDescription":246,"mainTitle":14034,"subtitle":265,"heroImage":14049,"ctaButton":288,"ctaLink":289},[244],{"data":14035,"content":14036,"nodeType":74},{},[14037,14043],{"data":14038,"content":14039,"nodeType":257},{},[14040],{"data":14041,"marks":14042,"value":256,"nodeType":82},{},[],{"data":14044,"content":14045,"nodeType":87},{},[14046],{"data":14047,"marks":14048,"value":264,"nodeType":82},{},[],{"metadata":14050,"sys":14053,"fields":14058},{"tags":14051,"concepts":14052},[],[],{"space":14054,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":14056,"publishedVersion":62,"revision":44,"locale":29},{"sys":14055},{"type":12,"linkType":13,"id":14},{"sys":14057},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":14059},{"url":280,"details":14060,"fileName":286,"contentType":287},{"size":282,"image":14061},{"width":284,"height":285},{"sys":14063,"fields":14066},{"id":14064,"createdAt":14065},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":14067,"slug":14068,"articleIntro":14069,"category":14070},"Compte 633 - Impôts, taxes et versements assimilés sur rémunérations (autres organismes)","compte-633-impots-taxes-et-versements-assimiles-sur-remunerations-autres-organismes","Le compte 633 permet d'enregistrer les taxes et contributions assises sur les rémunérations et versées à des organismes autres que l'administration fiscale",[14071],{"metadata":14072,"sys":14075,"fields":14082},{"tags":14073,"concepts":14074},[],[],{"space":14076,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":14078,"publishedVersion":235,"revision":62,"contentType":14080,"locale":29},{"sys":14077},{"type":12,"linkType":13,"id":14},{"sys":14079},{"id":21,"type":12,"linkType":22},{"sys":14081},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":14083,"metaTitle":245,"metaDescription":246,"mainTitle":14084,"subtitle":265,"heroImage":14099,"ctaButton":288,"ctaLink":289},[244],{"data":14085,"content":14086,"nodeType":74},{},[14087,14093],{"data":14088,"content":14089,"nodeType":257},{},[14090],{"data":14091,"marks":14092,"value":256,"nodeType":82},{},[],{"data":14094,"content":14095,"nodeType":87},{},[14096],{"data":14097,"marks":14098,"value":264,"nodeType":82},{},[],{"metadata":14100,"sys":14103,"fields":14108},{"tags":14101,"concepts":14102},[],[],{"space":14104,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":14106,"publishedVersion":62,"revision":44,"locale":29},{"sys":14105},{"type":12,"linkType":13,"id":14},{"sys":14107},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":14109},{"url":280,"details":14110,"fileName":286,"contentType":287},{"size":282,"image":14111},{"width":284,"height":285},{"sys":14113,"fields":14116},{"id":14114,"createdAt":14115},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":14117,"slug":14118,"articleIntro":14117,"category":14119},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[14120],{"metadata":14121,"sys":14124,"fields":14131},{"tags":14122,"concepts":14123},[],[],{"space":14125,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":14127,"publishedVersion":235,"revision":62,"contentType":14129,"locale":29},{"sys":14126},{"type":12,"linkType":13,"id":14},{"sys":14128},{"id":21,"type":12,"linkType":22},{"sys":14130},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":14132,"metaTitle":245,"metaDescription":246,"mainTitle":14133,"subtitle":265,"heroImage":14148,"ctaButton":288,"ctaLink":289},[244],{"data":14134,"content":14135,"nodeType":74},{},[14136,14142],{"data":14137,"content":14138,"nodeType":257},{},[14139],{"data":14140,"marks":14141,"value":256,"nodeType":82},{},[],{"data":14143,"content":14144,"nodeType":87},{},[14145],{"data":14146,"marks":14147,"value":264,"nodeType":82},{},[],{"metadata":14149,"sys":14152,"fields":14157},{"tags":14150,"concepts":14151},[],[],{"space":14153,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":14155,"publishedVersion":62,"revision":44,"locale":29},{"sys":14154},{"type":12,"linkType":13,"id":14},{"sys":14156},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":14158},{"url":280,"details":14159,"fileName":286,"contentType":287},{"size":282,"image":14160},{"width":284,"height":285},{"sys":14162,"fields":14165},{"id":14163,"createdAt":14164},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":14166,"slug":14167,"articleIntro":14166,"category":14168},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[14169],{"metadata":14170,"sys":14173,"fields":14180},{"tags":14171,"concepts":14172},[],[],{"space":14174,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":14176,"publishedVersion":235,"revision":62,"contentType":14178,"locale":29},{"sys":14175},{"type":12,"linkType":13,"id":14},{"sys":14177},{"id":21,"type":12,"linkType":22},{"sys":14179},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":14181,"metaTitle":245,"metaDescription":246,"mainTitle":14182,"subtitle":265,"heroImage":14197,"ctaButton":288,"ctaLink":289},[244],{"data":14183,"content":14184,"nodeType":74},{},[14185,14191],{"data":14186,"content":14187,"nodeType":257},{},[14188],{"data":14189,"marks":14190,"value":256,"nodeType":82},{},[],{"data":14192,"content":14193,"nodeType":87},{},[14194],{"data":14195,"marks":14196,"value":264,"nodeType":82},{},[],{"metadata":14198,"sys":14201,"fields":14206},{"tags":14199,"concepts":14200},[],[],{"space":14202,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":14204,"publishedVersion":62,"revision":44,"locale":29},{"sys":14203},{"type":12,"linkType":13,"id":14},{"sys":14205},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":14207},{"url":280,"details":14208,"fileName":286,"contentType":287},{"size":282,"image":14209},{"width":284,"height":285},{"sys":14211,"fields":14214},{"id":14212,"createdAt":14213},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":14215,"slug":14216,"articleIntro":14215,"category":14217},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[14218],{"metadata":14219,"sys":14222,"fields":14229},{"tags":14220,"concepts":14221},[],[],{"space":14223,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":14225,"publishedVersion":235,"revision":62,"contentType":14227,"locale":29},{"sys":14224},{"type":12,"linkType":13,"id":14},{"sys":14226},{"id":21,"type":12,"linkType":22},{"sys":14228},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":14230,"metaTitle":245,"metaDescription":246,"mainTitle":14231,"subtitle":265,"heroImage":14246,"ctaButton":288,"ctaLink":289},[244],{"data":14232,"content":14233,"nodeType":74},{},[14234,14240],{"data":14235,"content":14236,"nodeType":257},{},[14237],{"data":14238,"marks":14239,"value":256,"nodeType":82},{},[],{"data":14241,"content":14242,"nodeType":87},{},[14243],{"data":14244,"marks":14245,"value":264,"nodeType":82},{},[],{"metadata":14247,"sys":14250,"fields":14255},{"tags":14248,"concepts":14249},[],[],{"space":14251,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":14253,"publishedVersion":62,"revision":44,"locale":29},{"sys":14252},{"type":12,"linkType":13,"id":14},{"sys":14254},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":14256},{"url":280,"details":14257,"fileName":286,"contentType":287},{"size":282,"image":14258},{"width":284,"height":285},{"sys":14260,"fields":14263},{"id":14261,"createdAt":14262},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":14264,"slug":14265,"articleIntro":-1,"category":14266},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[14267],{"metadata":14268,"sys":14271,"fields":14278},{"tags":14269,"concepts":14270},[],[],{"space":14272,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":14274,"publishedVersion":235,"revision":62,"contentType":14276,"locale":29},{"sys":14273},{"type":12,"linkType":13,"id":14},{"sys":14275},{"id":21,"type":12,"linkType":22},{"sys":14277},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":14279,"metaTitle":245,"metaDescription":246,"mainTitle":14280,"subtitle":265,"heroImage":14295,"ctaButton":288,"ctaLink":289},[244],{"data":14281,"content":14282,"nodeType":74},{},[14283,14289],{"data":14284,"content":14285,"nodeType":257},{},[14286],{"data":14287,"marks":14288,"value":256,"nodeType":82},{},[],{"data":14290,"content":14291,"nodeType":87},{},[14292],{"data":14293,"marks":14294,"value":264,"nodeType":82},{},[],{"metadata":14296,"sys":14299,"fields":14304},{"tags":14297,"concepts":14298},[],[],{"space":14300,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":14302,"publishedVersion":62,"revision":44,"locale":29},{"sys":14301},{"type":12,"linkType":13,"id":14},{"sys":14303},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":14305},{"url":280,"details":14306,"fileName":286,"contentType":287},{"size":282,"image":14307},{"width":284,"height":285},{"sys":14309,"fields":14312},{"id":14310,"createdAt":14311},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":14313,"slug":14314,"articleIntro":14313,"category":14315},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[14316],{"metadata":14317,"sys":14320,"fields":14327},{"tags":14318,"concepts":14319},[],[],{"space":14321,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":14323,"publishedVersion":235,"revision":62,"contentType":14325,"locale":29},{"sys":14322},{"type":12,"linkType":13,"id":14},{"sys":14324},{"id":21,"type":12,"linkType":22},{"sys":14326},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":14328,"metaTitle":245,"metaDescription":246,"mainTitle":14329,"subtitle":265,"heroImage":14344,"ctaButton":288,"ctaLink":289},[244],{"data":14330,"content":14331,"nodeType":74},{},[14332,14338],{"data":14333,"content":14334,"nodeType":257},{},[14335],{"data":14336,"marks":14337,"value":256,"nodeType":82},{},[],{"data":14339,"content":14340,"nodeType":87},{},[14341],{"data":14342,"marks":14343,"value":264,"nodeType":82},{},[],{"metadata":14345,"sys":14348,"fields":14353},{"tags":14346,"concepts":14347},[],[],{"space":14349,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":14351,"publishedVersion":62,"revision":44,"locale":29},{"sys":14350},{"type":12,"linkType":13,"id":14},{"sys":14352},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":14354},{"url":280,"details":14355,"fileName":286,"contentType":287},{"size":282,"image":14356},{"width":284,"height":285},{"sys":14358,"fields":14361},{"id":14359,"createdAt":14360},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":14362,"slug":14363,"articleIntro":14362,"category":14364},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[14365],{"metadata":14366,"sys":14369,"fields":14376},{"tags":14367,"concepts":14368},[],[],{"space":14370,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":14372,"publishedVersion":235,"revision":62,"contentType":14374,"locale":29},{"sys":14371},{"type":12,"linkType":13,"id":14},{"sys":14373},{"id":21,"type":12,"linkType":22},{"sys":14375},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":14377,"metaTitle":245,"metaDescription":246,"mainTitle":14378,"subtitle":265,"heroImage":14393,"ctaButton":288,"ctaLink":289},[244],{"data":14379,"content":14380,"nodeType":74},{},[14381,14387],{"data":14382,"content":14383,"nodeType":257},{},[14384],{"data":14385,"marks":14386,"value":256,"nodeType":82},{},[],{"data":14388,"content":14389,"nodeType":87},{},[14390],{"data":14391,"marks":14392,"value":264,"nodeType":82},{},[],{"metadata":14394,"sys":14397,"fields":14402},{"tags":14395,"concepts":14396},[],[],{"space":14398,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":14400,"publishedVersion":62,"revision":44,"locale":29},{"sys":14399},{"type":12,"linkType":13,"id":14},{"sys":14401},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":14403},{"url":280,"details":14404,"fileName":286,"contentType":287},{"size":282,"image":14405},{"width":284,"height":285},{"sys":14407,"fields":14410},{"id":14408,"createdAt":14409},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":14411,"slug":14412,"articleIntro":-1,"category":14413},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[14414],{"metadata":14415,"sys":14418,"fields":14425},{"tags":14416,"concepts":14417},[],[],{"space":14419,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":14421,"publishedVersion":235,"revision":62,"contentType":14423,"locale":29},{"sys":14420},{"type":12,"linkType":13,"id":14},{"sys":14422},{"id":21,"type":12,"linkType":22},{"sys":14424},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":14426,"metaTitle":245,"metaDescription":246,"mainTitle":14427,"subtitle":265,"heroImage":14442,"ctaButton":288,"ctaLink":289},[244],{"data":14428,"content":14429,"nodeType":74},{},[14430,14436],{"data":14431,"content":14432,"nodeType":257},{},[14433],{"data":14434,"marks":14435,"value":256,"nodeType":82},{},[],{"data":14437,"content":14438,"nodeType":87},{},[14439],{"data":14440,"marks":14441,"value":264,"nodeType":82},{},[],{"metadata":14443,"sys":14446,"fields":14451},{"tags":14444,"concepts":14445},[],[],{"space":14447,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":14449,"publishedVersion":62,"revision":44,"locale":29},{"sys":14448},{"type":12,"linkType":13,"id":14},{"sys":14450},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":14452},{"url":280,"details":14453,"fileName":286,"contentType":287},{"size":282,"image":14454},{"width":284,"height":285},{"sys":14456,"fields":14459},{"id":14457,"createdAt":14458},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":14460,"slug":14461,"articleIntro":14460,"category":14462},"Compte 6256 - Missions","compte-6256-missions",[14463],{"metadata":14464,"sys":14467,"fields":14474},{"tags":14465,"concepts":14466},[],[],{"space":14468,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":14470,"publishedVersion":235,"revision":62,"contentType":14472,"locale":29},{"sys":14469},{"type":12,"linkType":13,"id":14},{"sys":14471},{"id":21,"type":12,"linkType":22},{"sys":14473},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":14475,"metaTitle":245,"metaDescription":246,"mainTitle":14476,"subtitle":265,"heroImage":14491,"ctaButton":288,"ctaLink":289},[244],{"data":14477,"content":14478,"nodeType":74},{},[14479,14485],{"data":14480,"content":14481,"nodeType":257},{},[14482],{"data":14483,"marks":14484,"value":256,"nodeType":82},{},[],{"data":14486,"content":14487,"nodeType":87},{},[14488],{"data":14489,"marks":14490,"value":264,"nodeType":82},{},[],{"metadata":14492,"sys":14495,"fields":14500},{"tags":14493,"concepts":14494},[],[],{"space":14496,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":14498,"publishedVersion":62,"revision":44,"locale":29},{"sys":14497},{"type":12,"linkType":13,"id":14},{"sys":14499},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":14501},{"url":280,"details":14502,"fileName":286,"contentType":287},{"size":282,"image":14503},{"width":284,"height":285},{"sys":14505,"fields":14508},{"id":14506,"createdAt":14507},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":14509,"slug":14510,"articleIntro":-1,"category":14511},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[14512],{"metadata":14513,"sys":14516,"fields":14523},{"tags":14514,"concepts":14515},[],[],{"space":14517,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":14519,"publishedVersion":235,"revision":62,"contentType":14521,"locale":29},{"sys":14518},{"type":12,"linkType":13,"id":14},{"sys":14520},{"id":21,"type":12,"linkType":22},{"sys":14522},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":14524,"metaTitle":245,"metaDescription":246,"mainTitle":14525,"subtitle":265,"heroImage":14540,"ctaButton":288,"ctaLink":289},[244],{"data":14526,"content":14527,"nodeType":74},{},[14528,14534],{"data":14529,"content":14530,"nodeType":257},{},[14531],{"data":14532,"marks":14533,"value":256,"nodeType":82},{},[],{"data":14535,"content":14536,"nodeType":87},{},[14537],{"data":14538,"marks":14539,"value":264,"nodeType":82},{},[],{"metadata":14541,"sys":14544,"fields":14549},{"tags":14542,"concepts":14543},[],[],{"space":14545,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":14547,"publishedVersion":62,"revision":44,"locale":29},{"sys":14546},{"type":12,"linkType":13,"id":14},{"sys":14548},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":14550},{"url":280,"details":14551,"fileName":286,"contentType":287},{"size":282,"image":14552},{"width":284,"height":285},{"sys":14554,"fields":14557},{"id":14555,"createdAt":14556},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":14558,"slug":14559,"articleIntro":14558,"category":14560},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[14561],{"metadata":14562,"sys":14565,"fields":14572},{"tags":14563,"concepts":14564},[],[],{"space":14566,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":14568,"publishedVersion":235,"revision":62,"contentType":14570,"locale":29},{"sys":14567},{"type":12,"linkType":13,"id":14},{"sys":14569},{"id":21,"type":12,"linkType":22},{"sys":14571},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":14573,"metaTitle":245,"metaDescription":246,"mainTitle":14574,"subtitle":265,"heroImage":14589,"ctaButton":288,"ctaLink":289},[244],{"data":14575,"content":14576,"nodeType":74},{},[14577,14583],{"data":14578,"content":14579,"nodeType":257},{},[14580],{"data":14581,"marks":14582,"value":256,"nodeType":82},{},[],{"data":14584,"content":14585,"nodeType":87},{},[14586],{"data":14587,"marks":14588,"value":264,"nodeType":82},{},[],{"metadata":14590,"sys":14593,"fields":14598},{"tags":14591,"concepts":14592},[],[],{"space":14594,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":14596,"publishedVersion":62,"revision":44,"locale":29},{"sys":14595},{"type":12,"linkType":13,"id":14},{"sys":14597},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":14599},{"url":280,"details":14600,"fileName":286,"contentType":287},{"size":282,"image":14601},{"width":284,"height":285},{"sys":14603,"fields":14606},{"id":14604,"createdAt":14605},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":14607,"slug":14608,"articleIntro":-1,"category":14609},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[14610],{"metadata":14611,"sys":14614,"fields":14621},{"tags":14612,"concepts":14613},[],[],{"space":14615,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":14617,"publishedVersion":235,"revision":62,"contentType":14619,"locale":29},{"sys":14616},{"type":12,"linkType":13,"id":14},{"sys":14618},{"id":21,"type":12,"linkType":22},{"sys":14620},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":14622,"metaTitle":245,"metaDescription":246,"mainTitle":14623,"subtitle":265,"heroImage":14638,"ctaButton":288,"ctaLink":289},[244],{"data":14624,"content":14625,"nodeType":74},{},[14626,14632],{"data":14627,"content":14628,"nodeType":257},{},[14629],{"data":14630,"marks":14631,"value":256,"nodeType":82},{},[],{"data":14633,"content":14634,"nodeType":87},{},[14635],{"data":14636,"marks":14637,"value":264,"nodeType":82},{},[],{"metadata":14639,"sys":14642,"fields":14647},{"tags":14640,"concepts":14641},[],[],{"space":14643,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":14645,"publishedVersion":62,"revision":44,"locale":29},{"sys":14644},{"type":12,"linkType":13,"id":14},{"sys":14646},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":14648},{"url":280,"details":14649,"fileName":286,"contentType":287},{"size":282,"image":14650},{"width":284,"height":285},{"sys":14652,"fields":14655},{"id":14653,"createdAt":14654},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":14656,"slug":14657,"articleIntro":14656,"category":14658},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[14659],{"metadata":14660,"sys":14663,"fields":14670},{"tags":14661,"concepts":14662},[],[],{"space":14664,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":14666,"publishedVersion":235,"revision":62,"contentType":14668,"locale":29},{"sys":14665},{"type":12,"linkType":13,"id":14},{"sys":14667},{"id":21,"type":12,"linkType":22},{"sys":14669},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":14671,"metaTitle":245,"metaDescription":246,"mainTitle":14672,"subtitle":265,"heroImage":14687,"ctaButton":288,"ctaLink":289},[244],{"data":14673,"content":14674,"nodeType":74},{},[14675,14681],{"data":14676,"content":14677,"nodeType":257},{},[14678],{"data":14679,"marks":14680,"value":256,"nodeType":82},{},[],{"data":14682,"content":14683,"nodeType":87},{},[14684],{"data":14685,"marks":14686,"value":264,"nodeType":82},{},[],{"metadata":14688,"sys":14691,"fields":14696},{"tags":14689,"concepts":14690},[],[],{"space":14692,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":14694,"publishedVersion":62,"revision":44,"locale":29},{"sys":14693},{"type":12,"linkType":13,"id":14},{"sys":14695},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":14697},{"url":280,"details":14698,"fileName":286,"contentType":287},{"size":282,"image":14699},{"width":284,"height":285},{"sys":14701,"fields":14704},{"id":14702,"createdAt":14703},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":14705,"slug":14706,"articleIntro":14705,"category":14707},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[14708],{"metadata":14709,"sys":14712,"fields":14719},{"tags":14710,"concepts":14711},[],[],{"space":14713,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":14715,"publishedVersion":235,"revision":62,"contentType":14717,"locale":29},{"sys":14714},{"type":12,"linkType":13,"id":14},{"sys":14716},{"id":21,"type":12,"linkType":22},{"sys":14718},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":14720,"metaTitle":245,"metaDescription":246,"mainTitle":14721,"subtitle":265,"heroImage":14736,"ctaButton":288,"ctaLink":289},[244],{"data":14722,"content":14723,"nodeType":74},{},[14724,14730],{"data":14725,"content":14726,"nodeType":257},{},[14727],{"data":14728,"marks":14729,"value":256,"nodeType":82},{},[],{"data":14731,"content":14732,"nodeType":87},{},[14733],{"data":14734,"marks":14735,"value":264,"nodeType":82},{},[],{"metadata":14737,"sys":14740,"fields":14745},{"tags":14738,"concepts":14739},[],[],{"space":14741,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":14743,"publishedVersion":62,"revision":44,"locale":29},{"sys":14742},{"type":12,"linkType":13,"id":14},{"sys":14744},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":14746},{"url":280,"details":14747,"fileName":286,"contentType":287},{"size":282,"image":14748},{"width":284,"height":285},{"sys":14750,"fields":14753},{"id":14751,"createdAt":14752},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":14754,"slug":14755,"articleIntro":-1,"category":14756},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[14757],{"metadata":14758,"sys":14761,"fields":14768},{"tags":14759,"concepts":14760},[],[],{"space":14762,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":14764,"publishedVersion":235,"revision":62,"contentType":14766,"locale":29},{"sys":14763},{"type":12,"linkType":13,"id":14},{"sys":14765},{"id":21,"type":12,"linkType":22},{"sys":14767},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":14769,"metaTitle":245,"metaDescription":246,"mainTitle":14770,"subtitle":265,"heroImage":14785,"ctaButton":288,"ctaLink":289},[244],{"data":14771,"content":14772,"nodeType":74},{},[14773,14779],{"data":14774,"content":14775,"nodeType":257},{},[14776],{"data":14777,"marks":14778,"value":256,"nodeType":82},{},[],{"data":14780,"content":14781,"nodeType":87},{},[14782],{"data":14783,"marks":14784,"value":264,"nodeType":82},{},[],{"metadata":14786,"sys":14789,"fields":14794},{"tags":14787,"concepts":14788},[],[],{"space":14790,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":14792,"publishedVersion":62,"revision":44,"locale":29},{"sys":14791},{"type":12,"linkType":13,"id":14},{"sys":14793},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":14795},{"url":280,"details":14796,"fileName":286,"contentType":287},{"size":282,"image":14797},{"width":284,"height":285},{"sys":14799,"fields":14802},{"id":14800,"createdAt":14801},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":14803,"slug":14804,"articleIntro":14803,"category":14805},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[14806],{"metadata":14807,"sys":14810,"fields":14817},{"tags":14808,"concepts":14809},[],[],{"space":14811,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":14813,"publishedVersion":235,"revision":62,"contentType":14815,"locale":29},{"sys":14812},{"type":12,"linkType":13,"id":14},{"sys":14814},{"id":21,"type":12,"linkType":22},{"sys":14816},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":14818,"metaTitle":245,"metaDescription":246,"mainTitle":14819,"subtitle":265,"heroImage":14834,"ctaButton":288,"ctaLink":289},[244],{"data":14820,"content":14821,"nodeType":74},{},[14822,14828],{"data":14823,"content":14824,"nodeType":257},{},[14825],{"data":14826,"marks":14827,"value":256,"nodeType":82},{},[],{"data":14829,"content":14830,"nodeType":87},{},[14831],{"data":14832,"marks":14833,"value":264,"nodeType":82},{},[],{"metadata":14835,"sys":14838,"fields":14843},{"tags":14836,"concepts":14837},[],[],{"space":14839,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":14841,"publishedVersion":62,"revision":44,"locale":29},{"sys":14840},{"type":12,"linkType":13,"id":14},{"sys":14842},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":14844},{"url":280,"details":14845,"fileName":286,"contentType":287},{"size":282,"image":14846},{"width":284,"height":285},{"sys":14848,"fields":14851},{"id":14849,"createdAt":14850},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":14852,"slug":14853,"articleIntro":14852,"category":14854},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[14855],{"metadata":14856,"sys":14859,"fields":14866},{"tags":14857,"concepts":14858},[],[],{"space":14860,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":14862,"publishedVersion":235,"revision":62,"contentType":14864,"locale":29},{"sys":14861},{"type":12,"linkType":13,"id":14},{"sys":14863},{"id":21,"type":12,"linkType":22},{"sys":14865},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":14867,"metaTitle":245,"metaDescription":246,"mainTitle":14868,"subtitle":265,"heroImage":14883,"ctaButton":288,"ctaLink":289},[244],{"data":14869,"content":14870,"nodeType":74},{},[14871,14877],{"data":14872,"content":14873,"nodeType":257},{},[14874],{"data":14875,"marks":14876,"value":256,"nodeType":82},{},[],{"data":14878,"content":14879,"nodeType":87},{},[14880],{"data":14881,"marks":14882,"value":264,"nodeType":82},{},[],{"metadata":14884,"sys":14887,"fields":14892},{"tags":14885,"concepts":14886},[],[],{"space":14888,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":14890,"publishedVersion":62,"revision":44,"locale":29},{"sys":14889},{"type":12,"linkType":13,"id":14},{"sys":14891},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":14893},{"url":280,"details":14894,"fileName":286,"contentType":287},{"size":282,"image":14895},{"width":284,"height":285},{"sys":14897,"fields":14900},{"id":14898,"createdAt":14899},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":14901,"slug":14902,"articleIntro":14903,"category":14904},"Comment comptabiliser les frais de formation ?","comment-comptabiliser-les-frais-de-formation-professionnelle","Un nouveau collaborateur qui intègre votre entreprise aura sans doute le désir d’évoluer au cours de sa carrière. Au-delà de l’expérience acquise au fil des années, le personnel a le droit de suivre des formations financées par son employeur.\n\nAu-delà de l’intérêt de la formation professionnelle pour les salariés, sa comptabilisation joue un rôle clé pour l’entreprise. Bien comptabilisés, les frais de formation peuvent avoir un enjeu stratégique.",[14905],{"metadata":14906,"sys":14909,"fields":14916},{"tags":14907,"concepts":14908},[],[],{"space":14910,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":14912,"publishedVersion":235,"revision":62,"contentType":14914,"locale":29},{"sys":14911},{"type":12,"linkType":13,"id":14},{"sys":14913},{"id":21,"type":12,"linkType":22},{"sys":14915},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":14917,"metaTitle":245,"metaDescription":246,"mainTitle":14918,"subtitle":265,"heroImage":14933,"ctaButton":288,"ctaLink":289},[244],{"data":14919,"content":14920,"nodeType":74},{},[14921,14927],{"data":14922,"content":14923,"nodeType":257},{},[14924],{"data":14925,"marks":14926,"value":256,"nodeType":82},{},[],{"data":14928,"content":14929,"nodeType":87},{},[14930],{"data":14931,"marks":14932,"value":264,"nodeType":82},{},[],{"metadata":14934,"sys":14937,"fields":14942},{"tags":14935,"concepts":14936},[],[],{"space":14938,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":14940,"publishedVersion":62,"revision":44,"locale":29},{"sys":14939},{"type":12,"linkType":13,"id":14},{"sys":14941},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":14943},{"url":280,"details":14944,"fileName":286,"contentType":287},{"size":282,"image":14945},{"width":284,"height":285},{"sys":14947,"fields":14950},{"id":14948,"createdAt":14949},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":14951,"slug":14952,"articleIntro":14951,"category":14953},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[14954],{"metadata":14955,"sys":14958,"fields":14965},{"tags":14956,"concepts":14957},[],[],{"space":14959,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":14961,"publishedVersion":235,"revision":62,"contentType":14963,"locale":29},{"sys":14960},{"type":12,"linkType":13,"id":14},{"sys":14962},{"id":21,"type":12,"linkType":22},{"sys":14964},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":14966,"metaTitle":245,"metaDescription":246,"mainTitle":14967,"subtitle":265,"heroImage":14982,"ctaButton":288,"ctaLink":289},[244],{"data":14968,"content":14969,"nodeType":74},{},[14970,14976],{"data":14971,"content":14972,"nodeType":257},{},[14973],{"data":14974,"marks":14975,"value":256,"nodeType":82},{},[],{"data":14977,"content":14978,"nodeType":87},{},[14979],{"data":14980,"marks":14981,"value":264,"nodeType":82},{},[],{"metadata":14983,"sys":14986,"fields":14991},{"tags":14984,"concepts":14985},[],[],{"space":14987,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":14989,"publishedVersion":62,"revision":44,"locale":29},{"sys":14988},{"type":12,"linkType":13,"id":14},{"sys":14990},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":14992},{"url":280,"details":14993,"fileName":286,"contentType":287},{"size":282,"image":14994},{"width":284,"height":285},{"sys":14996,"fields":14999},{"id":14997,"createdAt":14998},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":15000,"slug":15001,"articleIntro":15000,"category":15002},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[15003],{"metadata":15004,"sys":15007,"fields":15014},{"tags":15005,"concepts":15006},[],[],{"space":15008,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":15010,"publishedVersion":235,"revision":62,"contentType":15012,"locale":29},{"sys":15009},{"type":12,"linkType":13,"id":14},{"sys":15011},{"id":21,"type":12,"linkType":22},{"sys":15013},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":15015,"metaTitle":245,"metaDescription":246,"mainTitle":15016,"subtitle":265,"heroImage":15031,"ctaButton":288,"ctaLink":289},[244],{"data":15017,"content":15018,"nodeType":74},{},[15019,15025],{"data":15020,"content":15021,"nodeType":257},{},[15022],{"data":15023,"marks":15024,"value":256,"nodeType":82},{},[],{"data":15026,"content":15027,"nodeType":87},{},[15028],{"data":15029,"marks":15030,"value":264,"nodeType":82},{},[],{"metadata":15032,"sys":15035,"fields":15040},{"tags":15033,"concepts":15034},[],[],{"space":15036,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":15038,"publishedVersion":62,"revision":44,"locale":29},{"sys":15037},{"type":12,"linkType":13,"id":14},{"sys":15039},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":15041},{"url":280,"details":15042,"fileName":286,"contentType":287},{"size":282,"image":15043},{"width":284,"height":285},{"sys":15045,"fields":15048},{"id":15046,"createdAt":15047},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":15049,"slug":15050,"articleIntro":-1,"category":15051},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[15052],{"metadata":15053,"sys":15056,"fields":15063},{"tags":15054,"concepts":15055},[],[],{"space":15057,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":15059,"publishedVersion":235,"revision":62,"contentType":15061,"locale":29},{"sys":15058},{"type":12,"linkType":13,"id":14},{"sys":15060},{"id":21,"type":12,"linkType":22},{"sys":15062},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":15064,"metaTitle":245,"metaDescription":246,"mainTitle":15065,"subtitle":265,"heroImage":15080,"ctaButton":288,"ctaLink":289},[244],{"data":15066,"content":15067,"nodeType":74},{},[15068,15074],{"data":15069,"content":15070,"nodeType":257},{},[15071],{"data":15072,"marks":15073,"value":256,"nodeType":82},{},[],{"data":15075,"content":15076,"nodeType":87},{},[15077],{"data":15078,"marks":15079,"value":264,"nodeType":82},{},[],{"metadata":15081,"sys":15084,"fields":15089},{"tags":15082,"concepts":15083},[],[],{"space":15085,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":15087,"publishedVersion":62,"revision":44,"locale":29},{"sys":15086},{"type":12,"linkType":13,"id":14},{"sys":15088},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":15090},{"url":280,"details":15091,"fileName":286,"contentType":287},{"size":282,"image":15092},{"width":284,"height":285},{"sys":15094,"fields":15097},{"id":15095,"createdAt":15096},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":15098,"slug":15099,"articleIntro":-1,"category":15100},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[15101],{"metadata":15102,"sys":15105,"fields":15112},{"tags":15103,"concepts":15104},[],[],{"space":15106,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":15108,"publishedVersion":235,"revision":62,"contentType":15110,"locale":29},{"sys":15107},{"type":12,"linkType":13,"id":14},{"sys":15109},{"id":21,"type":12,"linkType":22},{"sys":15111},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":15113,"metaTitle":245,"metaDescription":246,"mainTitle":15114,"subtitle":265,"heroImage":15129,"ctaButton":288,"ctaLink":289},[244],{"data":15115,"content":15116,"nodeType":74},{},[15117,15123],{"data":15118,"content":15119,"nodeType":257},{},[15120],{"data":15121,"marks":15122,"value":256,"nodeType":82},{},[],{"data":15124,"content":15125,"nodeType":87},{},[15126],{"data":15127,"marks":15128,"value":264,"nodeType":82},{},[],{"metadata":15130,"sys":15133,"fields":15138},{"tags":15131,"concepts":15132},[],[],{"space":15134,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":15136,"publishedVersion":62,"revision":44,"locale":29},{"sys":15135},{"type":12,"linkType":13,"id":14},{"sys":15137},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":15139},{"url":280,"details":15140,"fileName":286,"contentType":287},{"size":282,"image":15141},{"width":284,"height":285},{"sys":15143,"fields":15146},{"id":15144,"createdAt":15145},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":15147,"slug":15148,"articleIntro":15147,"category":15149},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[15150],{"metadata":15151,"sys":15154,"fields":15161},{"tags":15152,"concepts":15153},[],[],{"space":15155,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":15157,"publishedVersion":235,"revision":62,"contentType":15159,"locale":29},{"sys":15156},{"type":12,"linkType":13,"id":14},{"sys":15158},{"id":21,"type":12,"linkType":22},{"sys":15160},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":15162,"metaTitle":245,"metaDescription":246,"mainTitle":15163,"subtitle":265,"heroImage":15178,"ctaButton":288,"ctaLink":289},[244],{"data":15164,"content":15165,"nodeType":74},{},[15166,15172],{"data":15167,"content":15168,"nodeType":257},{},[15169],{"data":15170,"marks":15171,"value":256,"nodeType":82},{},[],{"data":15173,"content":15174,"nodeType":87},{},[15175],{"data":15176,"marks":15177,"value":264,"nodeType":82},{},[],{"metadata":15179,"sys":15182,"fields":15187},{"tags":15180,"concepts":15181},[],[],{"space":15183,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":15185,"publishedVersion":62,"revision":44,"locale":29},{"sys":15184},{"type":12,"linkType":13,"id":14},{"sys":15186},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":15188},{"url":280,"details":15189,"fileName":286,"contentType":287},{"size":282,"image":15190},{"width":284,"height":285},{"sys":15192,"fields":15195},{"id":15193,"createdAt":15194},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":15196,"slug":15197,"articleIntro":15196,"category":15198},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[15199],{"metadata":15200,"sys":15203,"fields":15210},{"tags":15201,"concepts":15202},[],[],{"space":15204,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":15206,"publishedVersion":235,"revision":62,"contentType":15208,"locale":29},{"sys":15205},{"type":12,"linkType":13,"id":14},{"sys":15207},{"id":21,"type":12,"linkType":22},{"sys":15209},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":15211,"metaTitle":245,"metaDescription":246,"mainTitle":15212,"subtitle":265,"heroImage":15227,"ctaButton":288,"ctaLink":289},[244],{"data":15213,"content":15214,"nodeType":74},{},[15215,15221],{"data":15216,"content":15217,"nodeType":257},{},[15218],{"data":15219,"marks":15220,"value":256,"nodeType":82},{},[],{"data":15222,"content":15223,"nodeType":87},{},[15224],{"data":15225,"marks":15226,"value":264,"nodeType":82},{},[],{"metadata":15228,"sys":15231,"fields":15236},{"tags":15229,"concepts":15230},[],[],{"space":15232,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":15234,"publishedVersion":62,"revision":44,"locale":29},{"sys":15233},{"type":12,"linkType":13,"id":14},{"sys":15235},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":15237},{"url":280,"details":15238,"fileName":286,"contentType":287},{"size":282,"image":15239},{"width":284,"height":285},{"sys":15241,"fields":15244},{"id":15242,"createdAt":15243},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":15245,"slug":15246,"articleIntro":-1,"category":15247},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[15248],{"metadata":15249,"sys":15252,"fields":15259},{"tags":15250,"concepts":15251},[],[],{"space":15253,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":15255,"publishedVersion":235,"revision":62,"contentType":15257,"locale":29},{"sys":15254},{"type":12,"linkType":13,"id":14},{"sys":15256},{"id":21,"type":12,"linkType":22},{"sys":15258},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":15260,"metaTitle":245,"metaDescription":246,"mainTitle":15261,"subtitle":265,"heroImage":15276,"ctaButton":288,"ctaLink":289},[244],{"data":15262,"content":15263,"nodeType":74},{},[15264,15270],{"data":15265,"content":15266,"nodeType":257},{},[15267],{"data":15268,"marks":15269,"value":256,"nodeType":82},{},[],{"data":15271,"content":15272,"nodeType":87},{},[15273],{"data":15274,"marks":15275,"value":264,"nodeType":82},{},[],{"metadata":15277,"sys":15280,"fields":15285},{"tags":15278,"concepts":15279},[],[],{"space":15281,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":15283,"publishedVersion":62,"revision":44,"locale":29},{"sys":15282},{"type":12,"linkType":13,"id":14},{"sys":15284},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":15286},{"url":280,"details":15287,"fileName":286,"contentType":287},{"size":282,"image":15288},{"width":284,"height":285},{"sys":15290,"fields":15293},{"id":15291,"createdAt":15292},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":15294,"slug":15295,"articleIntro":-1,"category":15296},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[15297],{"metadata":15298,"sys":15301,"fields":15308},{"tags":15299,"concepts":15300},[],[],{"space":15302,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":15304,"publishedVersion":235,"revision":62,"contentType":15306,"locale":29},{"sys":15303},{"type":12,"linkType":13,"id":14},{"sys":15305},{"id":21,"type":12,"linkType":22},{"sys":15307},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":15309,"metaTitle":245,"metaDescription":246,"mainTitle":15310,"subtitle":265,"heroImage":15325,"ctaButton":288,"ctaLink":289},[244],{"data":15311,"content":15312,"nodeType":74},{},[15313,15319],{"data":15314,"content":15315,"nodeType":257},{},[15316],{"data":15317,"marks":15318,"value":256,"nodeType":82},{},[],{"data":15320,"content":15321,"nodeType":87},{},[15322],{"data":15323,"marks":15324,"value":264,"nodeType":82},{},[],{"metadata":15326,"sys":15329,"fields":15334},{"tags":15327,"concepts":15328},[],[],{"space":15330,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":15332,"publishedVersion":62,"revision":44,"locale":29},{"sys":15331},{"type":12,"linkType":13,"id":14},{"sys":15333},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":15335},{"url":280,"details":15336,"fileName":286,"contentType":287},{"size":282,"image":15337},{"width":284,"height":285},{"sys":15339,"fields":15342},{"id":15340,"createdAt":15341},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":15343,"slug":15344,"articleIntro":15343,"category":15345},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[15346],{"metadata":15347,"sys":15350,"fields":15357},{"tags":15348,"concepts":15349},[],[],{"space":15351,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":15353,"publishedVersion":235,"revision":62,"contentType":15355,"locale":29},{"sys":15352},{"type":12,"linkType":13,"id":14},{"sys":15354},{"id":21,"type":12,"linkType":22},{"sys":15356},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":15358,"metaTitle":245,"metaDescription":246,"mainTitle":15359,"subtitle":265,"heroImage":15374,"ctaButton":288,"ctaLink":289},[244],{"data":15360,"content":15361,"nodeType":74},{},[15362,15368],{"data":15363,"content":15364,"nodeType":257},{},[15365],{"data":15366,"marks":15367,"value":256,"nodeType":82},{},[],{"data":15369,"content":15370,"nodeType":87},{},[15371],{"data":15372,"marks":15373,"value":264,"nodeType":82},{},[],{"metadata":15375,"sys":15378,"fields":15383},{"tags":15376,"concepts":15377},[],[],{"space":15379,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":15381,"publishedVersion":62,"revision":44,"locale":29},{"sys":15380},{"type":12,"linkType":13,"id":14},{"sys":15382},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":15384},{"url":280,"details":15385,"fileName":286,"contentType":287},{"size":282,"image":15386},{"width":284,"height":285},{"sys":15388,"fields":15391},{"id":15389,"createdAt":15390},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":15392,"slug":15393,"articleIntro":15392,"category":15394},"6161 - Multirisques","compte-6161-multirisques",[15395],{"metadata":15396,"sys":15399,"fields":15406},{"tags":15397,"concepts":15398},[],[],{"space":15400,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":15402,"publishedVersion":235,"revision":62,"contentType":15404,"locale":29},{"sys":15401},{"type":12,"linkType":13,"id":14},{"sys":15403},{"id":21,"type":12,"linkType":22},{"sys":15405},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":15407,"metaTitle":245,"metaDescription":246,"mainTitle":15408,"subtitle":265,"heroImage":15423,"ctaButton":288,"ctaLink":289},[244],{"data":15409,"content":15410,"nodeType":74},{},[15411,15417],{"data":15412,"content":15413,"nodeType":257},{},[15414],{"data":15415,"marks":15416,"value":256,"nodeType":82},{},[],{"data":15418,"content":15419,"nodeType":87},{},[15420],{"data":15421,"marks":15422,"value":264,"nodeType":82},{},[],{"metadata":15424,"sys":15427,"fields":15432},{"tags":15425,"concepts":15426},[],[],{"space":15428,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":15430,"publishedVersion":62,"revision":44,"locale":29},{"sys":15429},{"type":12,"linkType":13,"id":14},{"sys":15431},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":15433},{"url":280,"details":15434,"fileName":286,"contentType":287},{"size":282,"image":15435},{"width":284,"height":285},{"sys":15437,"fields":15440},{"id":15438,"createdAt":15439},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":15441,"slug":15442,"articleIntro":15441,"category":15443},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[15444],{"metadata":15445,"sys":15448,"fields":15455},{"tags":15446,"concepts":15447},[],[],{"space":15449,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":15451,"publishedVersion":235,"revision":62,"contentType":15453,"locale":29},{"sys":15450},{"type":12,"linkType":13,"id":14},{"sys":15452},{"id":21,"type":12,"linkType":22},{"sys":15454},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":15456,"metaTitle":245,"metaDescription":246,"mainTitle":15457,"subtitle":265,"heroImage":15472,"ctaButton":288,"ctaLink":289},[244],{"data":15458,"content":15459,"nodeType":74},{},[15460,15466],{"data":15461,"content":15462,"nodeType":257},{},[15463],{"data":15464,"marks":15465,"value":256,"nodeType":82},{},[],{"data":15467,"content":15468,"nodeType":87},{},[15469],{"data":15470,"marks":15471,"value":264,"nodeType":82},{},[],{"metadata":15473,"sys":15476,"fields":15481},{"tags":15474,"concepts":15475},[],[],{"space":15477,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":15479,"publishedVersion":62,"revision":44,"locale":29},{"sys":15478},{"type":12,"linkType":13,"id":14},{"sys":15480},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":15482},{"url":280,"details":15483,"fileName":286,"contentType":287},{"size":282,"image":15484},{"width":284,"height":285},{"sys":15486,"fields":15489},{"id":15487,"createdAt":15488},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":15490,"slug":15491,"articleIntro":15490,"category":15492},"668 - Autres charges financières","compte-668-autres-charges-financieres",[15493],{"metadata":15494,"sys":15497,"fields":15504},{"tags":15495,"concepts":15496},[],[],{"space":15498,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":15500,"publishedVersion":235,"revision":62,"contentType":15502,"locale":29},{"sys":15499},{"type":12,"linkType":13,"id":14},{"sys":15501},{"id":21,"type":12,"linkType":22},{"sys":15503},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":15505,"metaTitle":245,"metaDescription":246,"mainTitle":15506,"subtitle":265,"heroImage":15521,"ctaButton":288,"ctaLink":289},[244],{"data":15507,"content":15508,"nodeType":74},{},[15509,15515],{"data":15510,"content":15511,"nodeType":257},{},[15512],{"data":15513,"marks":15514,"value":256,"nodeType":82},{},[],{"data":15516,"content":15517,"nodeType":87},{},[15518],{"data":15519,"marks":15520,"value":264,"nodeType":82},{},[],{"metadata":15522,"sys":15525,"fields":15530},{"tags":15523,"concepts":15524},[],[],{"space":15526,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":15528,"publishedVersion":62,"revision":44,"locale":29},{"sys":15527},{"type":12,"linkType":13,"id":14},{"sys":15529},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":15531},{"url":280,"details":15532,"fileName":286,"contentType":287},{"size":282,"image":15533},{"width":284,"height":285},{"sys":15535,"fields":15538},{"id":15536,"createdAt":15537},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":15539,"slug":15540,"articleIntro":15539,"category":15541},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[15542],{"metadata":15543,"sys":15546,"fields":15553},{"tags":15544,"concepts":15545},[],[],{"space":15547,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":15549,"publishedVersion":235,"revision":62,"contentType":15551,"locale":29},{"sys":15548},{"type":12,"linkType":13,"id":14},{"sys":15550},{"id":21,"type":12,"linkType":22},{"sys":15552},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":15554,"metaTitle":245,"metaDescription":246,"mainTitle":15555,"subtitle":265,"heroImage":15570,"ctaButton":288,"ctaLink":289},[244],{"data":15556,"content":15557,"nodeType":74},{},[15558,15564],{"data":15559,"content":15560,"nodeType":257},{},[15561],{"data":15562,"marks":15563,"value":256,"nodeType":82},{},[],{"data":15565,"content":15566,"nodeType":87},{},[15567],{"data":15568,"marks":15569,"value":264,"nodeType":82},{},[],{"metadata":15571,"sys":15574,"fields":15579},{"tags":15572,"concepts":15573},[],[],{"space":15575,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":15577,"publishedVersion":62,"revision":44,"locale":29},{"sys":15576},{"type":12,"linkType":13,"id":14},{"sys":15578},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":15580},{"url":280,"details":15581,"fileName":286,"contentType":287},{"size":282,"image":15582},{"width":284,"height":285},{"sys":15584,"fields":15587},{"id":15585,"createdAt":15586},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":15588,"slug":15589,"articleIntro":15588,"category":15590},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[15591],{"metadata":15592,"sys":15595,"fields":15602},{"tags":15593,"concepts":15594},[],[],{"space":15596,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":15598,"publishedVersion":235,"revision":62,"contentType":15600,"locale":29},{"sys":15597},{"type":12,"linkType":13,"id":14},{"sys":15599},{"id":21,"type":12,"linkType":22},{"sys":15601},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":15603,"metaTitle":245,"metaDescription":246,"mainTitle":15604,"subtitle":265,"heroImage":15619,"ctaButton":288,"ctaLink":289},[244],{"data":15605,"content":15606,"nodeType":74},{},[15607,15613],{"data":15608,"content":15609,"nodeType":257},{},[15610],{"data":15611,"marks":15612,"value":256,"nodeType":82},{},[],{"data":15614,"content":15615,"nodeType":87},{},[15616],{"data":15617,"marks":15618,"value":264,"nodeType":82},{},[],{"metadata":15620,"sys":15623,"fields":15628},{"tags":15621,"concepts":15622},[],[],{"space":15624,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":15626,"publishedVersion":62,"revision":44,"locale":29},{"sys":15625},{"type":12,"linkType":13,"id":14},{"sys":15627},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":15629},{"url":280,"details":15630,"fileName":286,"contentType":287},{"size":282,"image":15631},{"width":284,"height":285},{"sys":15633,"fields":15636},{"id":15634,"createdAt":15635},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":15637,"slug":15638,"articleIntro":15637,"category":15639},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[15640],{"metadata":15641,"sys":15644,"fields":15651},{"tags":15642,"concepts":15643},[],[],{"space":15645,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":15647,"publishedVersion":235,"revision":62,"contentType":15649,"locale":29},{"sys":15646},{"type":12,"linkType":13,"id":14},{"sys":15648},{"id":21,"type":12,"linkType":22},{"sys":15650},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":15652,"metaTitle":245,"metaDescription":246,"mainTitle":15653,"subtitle":265,"heroImage":15668,"ctaButton":288,"ctaLink":289},[244],{"data":15654,"content":15655,"nodeType":74},{},[15656,15662],{"data":15657,"content":15658,"nodeType":257},{},[15659],{"data":15660,"marks":15661,"value":256,"nodeType":82},{},[],{"data":15663,"content":15664,"nodeType":87},{},[15665],{"data":15666,"marks":15667,"value":264,"nodeType":82},{},[],{"metadata":15669,"sys":15672,"fields":15677},{"tags":15670,"concepts":15671},[],[],{"space":15673,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":15675,"publishedVersion":62,"revision":44,"locale":29},{"sys":15674},{"type":12,"linkType":13,"id":14},{"sys":15676},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":15678},{"url":280,"details":15679,"fileName":286,"contentType":287},{"size":282,"image":15680},{"width":284,"height":285},{"sys":15682,"fields":15685},{"id":15683,"createdAt":15684},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":15686,"slug":15687,"articleIntro":15686,"category":15688},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[15689],{"metadata":15690,"sys":15693,"fields":15700},{"tags":15691,"concepts":15692},[],[],{"space":15694,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":15696,"publishedVersion":235,"revision":62,"contentType":15698,"locale":29},{"sys":15695},{"type":12,"linkType":13,"id":14},{"sys":15697},{"id":21,"type":12,"linkType":22},{"sys":15699},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":15701,"metaTitle":245,"metaDescription":246,"mainTitle":15702,"subtitle":265,"heroImage":15717,"ctaButton":288,"ctaLink":289},[244],{"data":15703,"content":15704,"nodeType":74},{},[15705,15711],{"data":15706,"content":15707,"nodeType":257},{},[15708],{"data":15709,"marks":15710,"value":256,"nodeType":82},{},[],{"data":15712,"content":15713,"nodeType":87},{},[15714],{"data":15715,"marks":15716,"value":264,"nodeType":82},{},[],{"metadata":15718,"sys":15721,"fields":15726},{"tags":15719,"concepts":15720},[],[],{"space":15722,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":15724,"publishedVersion":62,"revision":44,"locale":29},{"sys":15723},{"type":12,"linkType":13,"id":14},{"sys":15725},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":15727},{"url":280,"details":15728,"fileName":286,"contentType":287},{"size":282,"image":15729},{"width":284,"height":285},{"sys":15731,"fields":15734},{"id":15732,"createdAt":15733},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":15735,"slug":15736,"articleIntro":-1,"category":15737},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[15738],{"metadata":15739,"sys":15742,"fields":15749},{"tags":15740,"concepts":15741},[],[],{"space":15743,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":15745,"publishedVersion":235,"revision":62,"contentType":15747,"locale":29},{"sys":15744},{"type":12,"linkType":13,"id":14},{"sys":15746},{"id":21,"type":12,"linkType":22},{"sys":15748},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":15750,"metaTitle":245,"metaDescription":246,"mainTitle":15751,"subtitle":265,"heroImage":15766,"ctaButton":288,"ctaLink":289},[244],{"data":15752,"content":15753,"nodeType":74},{},[15754,15760],{"data":15755,"content":15756,"nodeType":257},{},[15757],{"data":15758,"marks":15759,"value":256,"nodeType":82},{},[],{"data":15761,"content":15762,"nodeType":87},{},[15763],{"data":15764,"marks":15765,"value":264,"nodeType":82},{},[],{"metadata":15767,"sys":15770,"fields":15775},{"tags":15768,"concepts":15769},[],[],{"space":15771,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":15773,"publishedVersion":62,"revision":44,"locale":29},{"sys":15772},{"type":12,"linkType":13,"id":14},{"sys":15774},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":15776},{"url":280,"details":15777,"fileName":286,"contentType":287},{"size":282,"image":15778},{"width":284,"height":285},{"sys":15780,"fields":15783},{"id":15781,"createdAt":15782},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":15784,"slug":15785,"articleIntro":15784,"category":15786},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[15787],{"metadata":15788,"sys":15791,"fields":15798},{"tags":15789,"concepts":15790},[],[],{"space":15792,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":15794,"publishedVersion":235,"revision":62,"contentType":15796,"locale":29},{"sys":15793},{"type":12,"linkType":13,"id":14},{"sys":15795},{"id":21,"type":12,"linkType":22},{"sys":15797},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":15799,"metaTitle":245,"metaDescription":246,"mainTitle":15800,"subtitle":265,"heroImage":15815,"ctaButton":288,"ctaLink":289},[244],{"data":15801,"content":15802,"nodeType":74},{},[15803,15809],{"data":15804,"content":15805,"nodeType":257},{},[15806],{"data":15807,"marks":15808,"value":256,"nodeType":82},{},[],{"data":15810,"content":15811,"nodeType":87},{},[15812],{"data":15813,"marks":15814,"value":264,"nodeType":82},{},[],{"metadata":15816,"sys":15819,"fields":15824},{"tags":15817,"concepts":15818},[],[],{"space":15820,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":15822,"publishedVersion":62,"revision":44,"locale":29},{"sys":15821},{"type":12,"linkType":13,"id":14},{"sys":15823},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":15825},{"url":280,"details":15826,"fileName":286,"contentType":287},{"size":282,"image":15827},{"width":284,"height":285},{"sys":15829,"fields":15832},{"id":15830,"createdAt":15831},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":15833,"slug":15834,"articleIntro":15833,"category":15835},"2805 - Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires","compte-2805-concessions-et-droits-similaires-brevets-licences-logiciels-droits-et-valeurs-similaires",[15836],{"metadata":15837,"sys":15840,"fields":15847},{"tags":15838,"concepts":15839},[],[],{"space":15841,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":15843,"publishedVersion":235,"revision":62,"contentType":15845,"locale":29},{"sys":15842},{"type":12,"linkType":13,"id":14},{"sys":15844},{"id":21,"type":12,"linkType":22},{"sys":15846},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":15848,"metaTitle":245,"metaDescription":246,"mainTitle":15849,"subtitle":265,"heroImage":15864,"ctaButton":288,"ctaLink":289},[244],{"data":15850,"content":15851,"nodeType":74},{},[15852,15858],{"data":15853,"content":15854,"nodeType":257},{},[15855],{"data":15856,"marks":15857,"value":256,"nodeType":82},{},[],{"data":15859,"content":15860,"nodeType":87},{},[15861],{"data":15862,"marks":15863,"value":264,"nodeType":82},{},[],{"metadata":15865,"sys":15868,"fields":15873},{"tags":15866,"concepts":15867},[],[],{"space":15869,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":15871,"publishedVersion":62,"revision":44,"locale":29},{"sys":15870},{"type":12,"linkType":13,"id":14},{"sys":15872},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":15874},{"url":280,"details":15875,"fileName":286,"contentType":287},{"size":282,"image":15876},{"width":284,"height":285},{"sys":15878,"fields":15881},{"id":15879,"createdAt":15880},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":15882,"slug":15883,"articleIntro":15882,"category":15884},"7083 - Locations diverses","compte-7083-locations-diverses",[15885],{"metadata":15886,"sys":15889,"fields":15896},{"tags":15887,"concepts":15888},[],[],{"space":15890,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":15892,"publishedVersion":235,"revision":62,"contentType":15894,"locale":29},{"sys":15891},{"type":12,"linkType":13,"id":14},{"sys":15893},{"id":21,"type":12,"linkType":22},{"sys":15895},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":15897,"metaTitle":245,"metaDescription":246,"mainTitle":15898,"subtitle":265,"heroImage":15913,"ctaButton":288,"ctaLink":289},[244],{"data":15899,"content":15900,"nodeType":74},{},[15901,15907],{"data":15902,"content":15903,"nodeType":257},{},[15904],{"data":15905,"marks":15906,"value":256,"nodeType":82},{},[],{"data":15908,"content":15909,"nodeType":87},{},[15910],{"data":15911,"marks":15912,"value":264,"nodeType":82},{},[],{"metadata":15914,"sys":15917,"fields":15922},{"tags":15915,"concepts":15916},[],[],{"space":15918,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":15920,"publishedVersion":62,"revision":44,"locale":29},{"sys":15919},{"type":12,"linkType":13,"id":14},{"sys":15921},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":15923},{"url":280,"details":15924,"fileName":286,"contentType":287},{"size":282,"image":15925},{"width":284,"height":285},{"sys":15927,"fields":15930},{"id":15928,"createdAt":15929},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":15931,"slug":15932,"articleIntro":15931,"category":15933},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[15934],{"metadata":15935,"sys":15938,"fields":15945},{"tags":15936,"concepts":15937},[],[],{"space":15939,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":15941,"publishedVersion":235,"revision":62,"contentType":15943,"locale":29},{"sys":15940},{"type":12,"linkType":13,"id":14},{"sys":15942},{"id":21,"type":12,"linkType":22},{"sys":15944},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":15946,"metaTitle":245,"metaDescription":246,"mainTitle":15947,"subtitle":265,"heroImage":15962,"ctaButton":288,"ctaLink":289},[244],{"data":15948,"content":15949,"nodeType":74},{},[15950,15956],{"data":15951,"content":15952,"nodeType":257},{},[15953],{"data":15954,"marks":15955,"value":256,"nodeType":82},{},[],{"data":15957,"content":15958,"nodeType":87},{},[15959],{"data":15960,"marks":15961,"value":264,"nodeType":82},{},[],{"metadata":15963,"sys":15966,"fields":15971},{"tags":15964,"concepts":15965},[],[],{"space":15967,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":15969,"publishedVersion":62,"revision":44,"locale":29},{"sys":15968},{"type":12,"linkType":13,"id":14},{"sys":15970},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":15972},{"url":280,"details":15973,"fileName":286,"contentType":287},{"size":282,"image":15974},{"width":284,"height":285},{"sys":15976,"fields":15979},{"id":15977,"createdAt":15978},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":15980,"slug":15981,"articleIntro":-1,"category":15982},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[15983],{"metadata":15984,"sys":15987,"fields":15994},{"tags":15985,"concepts":15986},[],[],{"space":15988,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":15990,"publishedVersion":235,"revision":62,"contentType":15992,"locale":29},{"sys":15989},{"type":12,"linkType":13,"id":14},{"sys":15991},{"id":21,"type":12,"linkType":22},{"sys":15993},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":15995,"metaTitle":245,"metaDescription":246,"mainTitle":15996,"subtitle":265,"heroImage":16011,"ctaButton":288,"ctaLink":289},[244],{"data":15997,"content":15998,"nodeType":74},{},[15999,16005],{"data":16000,"content":16001,"nodeType":257},{},[16002],{"data":16003,"marks":16004,"value":256,"nodeType":82},{},[],{"data":16006,"content":16007,"nodeType":87},{},[16008],{"data":16009,"marks":16010,"value":264,"nodeType":82},{},[],{"metadata":16012,"sys":16015,"fields":16020},{"tags":16013,"concepts":16014},[],[],{"space":16016,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":16018,"publishedVersion":62,"revision":44,"locale":29},{"sys":16017},{"type":12,"linkType":13,"id":14},{"sys":16019},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":16021},{"url":280,"details":16022,"fileName":286,"contentType":287},{"size":282,"image":16023},{"width":284,"height":285},{"sys":16025,"fields":16028},{"id":16026,"createdAt":16027},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":16029,"slug":16030,"articleIntro":16029,"category":16031},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[16032],{"metadata":16033,"sys":16036,"fields":16043},{"tags":16034,"concepts":16035},[],[],{"space":16037,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":16039,"publishedVersion":235,"revision":62,"contentType":16041,"locale":29},{"sys":16038},{"type":12,"linkType":13,"id":14},{"sys":16040},{"id":21,"type":12,"linkType":22},{"sys":16042},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":16044,"metaTitle":245,"metaDescription":246,"mainTitle":16045,"subtitle":265,"heroImage":16060,"ctaButton":288,"ctaLink":289},[244],{"data":16046,"content":16047,"nodeType":74},{},[16048,16054],{"data":16049,"content":16050,"nodeType":257},{},[16051],{"data":16052,"marks":16053,"value":256,"nodeType":82},{},[],{"data":16055,"content":16056,"nodeType":87},{},[16057],{"data":16058,"marks":16059,"value":264,"nodeType":82},{},[],{"metadata":16061,"sys":16064,"fields":16069},{"tags":16062,"concepts":16063},[],[],{"space":16065,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":16067,"publishedVersion":62,"revision":44,"locale":29},{"sys":16066},{"type":12,"linkType":13,"id":14},{"sys":16068},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":16070},{"url":280,"details":16071,"fileName":286,"contentType":287},{"size":282,"image":16072},{"width":284,"height":285},{"sys":16074,"fields":16077},{"id":16075,"createdAt":16076},"7GH5W3gIeo0kaxv4wDjiev","2025-04-25T13:17:58.562Z",{"title":16078,"slug":16079,"articleIntro":16078,"category":16080},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[16081],{"metadata":16082,"sys":16085,"fields":16092},{"tags":16083,"concepts":16084},[],[],{"space":16086,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":16088,"publishedVersion":235,"revision":62,"contentType":16090,"locale":29},{"sys":16087},{"type":12,"linkType":13,"id":14},{"sys":16089},{"id":21,"type":12,"linkType":22},{"sys":16091},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":16093,"metaTitle":245,"metaDescription":246,"mainTitle":16094,"subtitle":265,"heroImage":16109,"ctaButton":288,"ctaLink":289},[244],{"data":16095,"content":16096,"nodeType":74},{},[16097,16103],{"data":16098,"content":16099,"nodeType":257},{},[16100],{"data":16101,"marks":16102,"value":256,"nodeType":82},{},[],{"data":16104,"content":16105,"nodeType":87},{},[16106],{"data":16107,"marks":16108,"value":264,"nodeType":82},{},[],{"metadata":16110,"sys":16113,"fields":16118},{"tags":16111,"concepts":16112},[],[],{"space":16114,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":16116,"publishedVersion":62,"revision":44,"locale":29},{"sys":16115},{"type":12,"linkType":13,"id":14},{"sys":16117},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":16119},{"url":280,"details":16120,"fileName":286,"contentType":287},{"size":282,"image":16121},{"width":284,"height":285},{"sys":16123,"fields":16126},{"id":16124,"createdAt":16125},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":16127,"slug":16128,"articleIntro":16127,"category":16129},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[16130],{"metadata":16131,"sys":16134,"fields":16141},{"tags":16132,"concepts":16133},[],[],{"space":16135,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":16137,"publishedVersion":235,"revision":62,"contentType":16139,"locale":29},{"sys":16136},{"type":12,"linkType":13,"id":14},{"sys":16138},{"id":21,"type":12,"linkType":22},{"sys":16140},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":16142,"metaTitle":245,"metaDescription":246,"mainTitle":16143,"subtitle":265,"heroImage":16158,"ctaButton":288,"ctaLink":289},[244],{"data":16144,"content":16145,"nodeType":74},{},[16146,16152],{"data":16147,"content":16148,"nodeType":257},{},[16149],{"data":16150,"marks":16151,"value":256,"nodeType":82},{},[],{"data":16153,"content":16154,"nodeType":87},{},[16155],{"data":16156,"marks":16157,"value":264,"nodeType":82},{},[],{"metadata":16159,"sys":16162,"fields":16167},{"tags":16160,"concepts":16161},[],[],{"space":16163,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":16165,"publishedVersion":62,"revision":44,"locale":29},{"sys":16164},{"type":12,"linkType":13,"id":14},{"sys":16166},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":16168},{"url":280,"details":16169,"fileName":286,"contentType":287},{"size":282,"image":16170},{"width":284,"height":285},{"sys":16172,"fields":16175},{"id":16173,"createdAt":16174},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":16176,"slug":16177,"articleIntro":16176,"category":16178},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[16179],{"metadata":16180,"sys":16183,"fields":16190},{"tags":16181,"concepts":16182},[],[],{"space":16184,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":16186,"publishedVersion":235,"revision":62,"contentType":16188,"locale":29},{"sys":16185},{"type":12,"linkType":13,"id":14},{"sys":16187},{"id":21,"type":12,"linkType":22},{"sys":16189},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":16191,"metaTitle":245,"metaDescription":246,"mainTitle":16192,"subtitle":265,"heroImage":16207,"ctaButton":288,"ctaLink":289},[244],{"data":16193,"content":16194,"nodeType":74},{},[16195,16201],{"data":16196,"content":16197,"nodeType":257},{},[16198],{"data":16199,"marks":16200,"value":256,"nodeType":82},{},[],{"data":16202,"content":16203,"nodeType":87},{},[16204],{"data":16205,"marks":16206,"value":264,"nodeType":82},{},[],{"metadata":16208,"sys":16211,"fields":16216},{"tags":16209,"concepts":16210},[],[],{"space":16212,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":16214,"publishedVersion":62,"revision":44,"locale":29},{"sys":16213},{"type":12,"linkType":13,"id":14},{"sys":16215},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":16217},{"url":280,"details":16218,"fileName":286,"contentType":287},{"size":282,"image":16219},{"width":284,"height":285},{"sys":16221,"fields":16224},{"id":16222,"createdAt":16223},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":16225,"slug":16226,"articleIntro":16225,"category":16227},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[16228],{"metadata":16229,"sys":16232,"fields":16239},{"tags":16230,"concepts":16231},[],[],{"space":16233,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":16235,"publishedVersion":235,"revision":62,"contentType":16237,"locale":29},{"sys":16234},{"type":12,"linkType":13,"id":14},{"sys":16236},{"id":21,"type":12,"linkType":22},{"sys":16238},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":16240,"metaTitle":245,"metaDescription":246,"mainTitle":16241,"subtitle":265,"heroImage":16256,"ctaButton":288,"ctaLink":289},[244],{"data":16242,"content":16243,"nodeType":74},{},[16244,16250],{"data":16245,"content":16246,"nodeType":257},{},[16247],{"data":16248,"marks":16249,"value":256,"nodeType":82},{},[],{"data":16251,"content":16252,"nodeType":87},{},[16253],{"data":16254,"marks":16255,"value":264,"nodeType":82},{},[],{"metadata":16257,"sys":16260,"fields":16265},{"tags":16258,"concepts":16259},[],[],{"space":16261,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":16263,"publishedVersion":62,"revision":44,"locale":29},{"sys":16262},{"type":12,"linkType":13,"id":14},{"sys":16264},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":16266},{"url":280,"details":16267,"fileName":286,"contentType":287},{"size":282,"image":16268},{"width":284,"height":285},{"sys":16270,"fields":16273},{"id":16271,"createdAt":16272},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":16274,"slug":16275,"articleIntro":-1,"category":16276},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[16277],{"metadata":16278,"sys":16281,"fields":16288},{"tags":16279,"concepts":16280},[],[],{"space":16282,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":16284,"publishedVersion":235,"revision":62,"contentType":16286,"locale":29},{"sys":16283},{"type":12,"linkType":13,"id":14},{"sys":16285},{"id":21,"type":12,"linkType":22},{"sys":16287},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":16289,"metaTitle":245,"metaDescription":246,"mainTitle":16290,"subtitle":265,"heroImage":16305,"ctaButton":288,"ctaLink":289},[244],{"data":16291,"content":16292,"nodeType":74},{},[16293,16299],{"data":16294,"content":16295,"nodeType":257},{},[16296],{"data":16297,"marks":16298,"value":256,"nodeType":82},{},[],{"data":16300,"content":16301,"nodeType":87},{},[16302],{"data":16303,"marks":16304,"value":264,"nodeType":82},{},[],{"metadata":16306,"sys":16309,"fields":16314},{"tags":16307,"concepts":16308},[],[],{"space":16310,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":16312,"publishedVersion":62,"revision":44,"locale":29},{"sys":16311},{"type":12,"linkType":13,"id":14},{"sys":16313},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":16315},{"url":280,"details":16316,"fileName":286,"contentType":287},{"size":282,"image":16317},{"width":284,"height":285},{"sys":16319,"fields":16322},{"id":16320,"createdAt":16321},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":16323,"slug":16324,"articleIntro":16323,"category":16325},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[16326],{"metadata":16327,"sys":16330,"fields":16337},{"tags":16328,"concepts":16329},[],[],{"space":16331,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":16333,"publishedVersion":235,"revision":62,"contentType":16335,"locale":29},{"sys":16332},{"type":12,"linkType":13,"id":14},{"sys":16334},{"id":21,"type":12,"linkType":22},{"sys":16336},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":16338,"metaTitle":245,"metaDescription":246,"mainTitle":16339,"subtitle":265,"heroImage":16354,"ctaButton":288,"ctaLink":289},[244],{"data":16340,"content":16341,"nodeType":74},{},[16342,16348],{"data":16343,"content":16344,"nodeType":257},{},[16345],{"data":16346,"marks":16347,"value":256,"nodeType":82},{},[],{"data":16349,"content":16350,"nodeType":87},{},[16351],{"data":16352,"marks":16353,"value":264,"nodeType":82},{},[],{"metadata":16355,"sys":16358,"fields":16363},{"tags":16356,"concepts":16357},[],[],{"space":16359,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":16361,"publishedVersion":62,"revision":44,"locale":29},{"sys":16360},{"type":12,"linkType":13,"id":14},{"sys":16362},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":16364},{"url":280,"details":16365,"fileName":286,"contentType":287},{"size":282,"image":16366},{"width":284,"height":285},{"sys":16368,"fields":16371},{"id":16369,"createdAt":16370},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":16372,"slug":16373,"articleIntro":16372,"category":16374},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[16375],{"metadata":16376,"sys":16379,"fields":16386},{"tags":16377,"concepts":16378},[],[],{"space":16380,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":16382,"publishedVersion":235,"revision":62,"contentType":16384,"locale":29},{"sys":16381},{"type":12,"linkType":13,"id":14},{"sys":16383},{"id":21,"type":12,"linkType":22},{"sys":16385},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":16387,"metaTitle":245,"metaDescription":246,"mainTitle":16388,"subtitle":265,"heroImage":16403,"ctaButton":288,"ctaLink":289},[244],{"data":16389,"content":16390,"nodeType":74},{},[16391,16397],{"data":16392,"content":16393,"nodeType":257},{},[16394],{"data":16395,"marks":16396,"value":256,"nodeType":82},{},[],{"data":16398,"content":16399,"nodeType":87},{},[16400],{"data":16401,"marks":16402,"value":264,"nodeType":82},{},[],{"metadata":16404,"sys":16407,"fields":16412},{"tags":16405,"concepts":16406},[],[],{"space":16408,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":16410,"publishedVersion":62,"revision":44,"locale":29},{"sys":16409},{"type":12,"linkType":13,"id":14},{"sys":16411},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":16413},{"url":280,"details":16414,"fileName":286,"contentType":287},{"size":282,"image":16415},{"width":284,"height":285},{"sys":16417,"fields":16420},{"id":16418,"createdAt":16419},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":16421,"slug":16422,"articleIntro":16421,"category":16423},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[16424],{"metadata":16425,"sys":16428,"fields":16435},{"tags":16426,"concepts":16427},[],[],{"space":16429,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":16431,"publishedVersion":235,"revision":62,"contentType":16433,"locale":29},{"sys":16430},{"type":12,"linkType":13,"id":14},{"sys":16432},{"id":21,"type":12,"linkType":22},{"sys":16434},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":16436,"metaTitle":245,"metaDescription":246,"mainTitle":16437,"subtitle":265,"heroImage":16452,"ctaButton":288,"ctaLink":289},[244],{"data":16438,"content":16439,"nodeType":74},{},[16440,16446],{"data":16441,"content":16442,"nodeType":257},{},[16443],{"data":16444,"marks":16445,"value":256,"nodeType":82},{},[],{"data":16447,"content":16448,"nodeType":87},{},[16449],{"data":16450,"marks":16451,"value":264,"nodeType":82},{},[],{"metadata":16453,"sys":16456,"fields":16461},{"tags":16454,"concepts":16455},[],[],{"space":16457,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":16459,"publishedVersion":62,"revision":44,"locale":29},{"sys":16458},{"type":12,"linkType":13,"id":14},{"sys":16460},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":16462},{"url":280,"details":16463,"fileName":286,"contentType":287},{"size":282,"image":16464},{"width":284,"height":285},{"sys":16466,"fields":16469},{"id":16467,"createdAt":16468},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":16470,"slug":16471,"articleIntro":16470,"category":16472},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[16473],{"metadata":16474,"sys":16477,"fields":16484},{"tags":16475,"concepts":16476},[],[],{"space":16478,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":16480,"publishedVersion":235,"revision":62,"contentType":16482,"locale":29},{"sys":16479},{"type":12,"linkType":13,"id":14},{"sys":16481},{"id":21,"type":12,"linkType":22},{"sys":16483},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":16485,"metaTitle":245,"metaDescription":246,"mainTitle":16486,"subtitle":265,"heroImage":16501,"ctaButton":288,"ctaLink":289},[244],{"data":16487,"content":16488,"nodeType":74},{},[16489,16495],{"data":16490,"content":16491,"nodeType":257},{},[16492],{"data":16493,"marks":16494,"value":256,"nodeType":82},{},[],{"data":16496,"content":16497,"nodeType":87},{},[16498],{"data":16499,"marks":16500,"value":264,"nodeType":82},{},[],{"metadata":16502,"sys":16505,"fields":16510},{"tags":16503,"concepts":16504},[],[],{"space":16506,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":16508,"publishedVersion":62,"revision":44,"locale":29},{"sys":16507},{"type":12,"linkType":13,"id":14},{"sys":16509},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":16511},{"url":280,"details":16512,"fileName":286,"contentType":287},{"size":282,"image":16513},{"width":284,"height":285},{"sys":16515,"fields":16518},{"id":16516,"createdAt":16517},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":16519,"slug":16520,"articleIntro":16519,"category":16521},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[16522],{"metadata":16523,"sys":16526,"fields":16533},{"tags":16524,"concepts":16525},[],[],{"space":16527,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":16529,"publishedVersion":235,"revision":62,"contentType":16531,"locale":29},{"sys":16528},{"type":12,"linkType":13,"id":14},{"sys":16530},{"id":21,"type":12,"linkType":22},{"sys":16532},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":16534,"metaTitle":245,"metaDescription":246,"mainTitle":16535,"subtitle":265,"heroImage":16550,"ctaButton":288,"ctaLink":289},[244],{"data":16536,"content":16537,"nodeType":74},{},[16538,16544],{"data":16539,"content":16540,"nodeType":257},{},[16541],{"data":16542,"marks":16543,"value":256,"nodeType":82},{},[],{"data":16545,"content":16546,"nodeType":87},{},[16547],{"data":16548,"marks":16549,"value":264,"nodeType":82},{},[],{"metadata":16551,"sys":16554,"fields":16559},{"tags":16552,"concepts":16553},[],[],{"space":16555,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":16557,"publishedVersion":62,"revision":44,"locale":29},{"sys":16556},{"type":12,"linkType":13,"id":14},{"sys":16558},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":16560},{"url":280,"details":16561,"fileName":286,"contentType":287},{"size":282,"image":16562},{"width":284,"height":285},{"sys":16564,"fields":16567},{"id":16565,"createdAt":16566},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":16568,"slug":16569,"articleIntro":16568,"category":16570},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[16571],{"metadata":16572,"sys":16575,"fields":16582},{"tags":16573,"concepts":16574},[],[],{"space":16576,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":16578,"publishedVersion":235,"revision":62,"contentType":16580,"locale":29},{"sys":16577},{"type":12,"linkType":13,"id":14},{"sys":16579},{"id":21,"type":12,"linkType":22},{"sys":16581},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":16583,"metaTitle":245,"metaDescription":246,"mainTitle":16584,"subtitle":265,"heroImage":16599,"ctaButton":288,"ctaLink":289},[244],{"data":16585,"content":16586,"nodeType":74},{},[16587,16593],{"data":16588,"content":16589,"nodeType":257},{},[16590],{"data":16591,"marks":16592,"value":256,"nodeType":82},{},[],{"data":16594,"content":16595,"nodeType":87},{},[16596],{"data":16597,"marks":16598,"value":264,"nodeType":82},{},[],{"metadata":16600,"sys":16603,"fields":16608},{"tags":16601,"concepts":16602},[],[],{"space":16604,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":16606,"publishedVersion":62,"revision":44,"locale":29},{"sys":16605},{"type":12,"linkType":13,"id":14},{"sys":16607},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":16609},{"url":280,"details":16610,"fileName":286,"contentType":287},{"size":282,"image":16611},{"width":284,"height":285},{"sys":16613,"fields":16616},{"id":16614,"createdAt":16615},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":16617,"slug":16618,"articleIntro":16619,"category":16620},"Compte - 102 - Fonds fiduciaires","compte-102-fonds-fiduciaires","Compte de capitaux destiné à enregistrer les fonds reçus en fiducie par le fiduciaire dans le cadre d'une opération fiduciaire",[16621],{"metadata":16622,"sys":16625,"fields":16632},{"tags":16623,"concepts":16624},[],[],{"space":16626,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":16628,"publishedVersion":235,"revision":62,"contentType":16630,"locale":29},{"sys":16627},{"type":12,"linkType":13,"id":14},{"sys":16629},{"id":21,"type":12,"linkType":22},{"sys":16631},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":16633,"metaTitle":245,"metaDescription":246,"mainTitle":16634,"subtitle":265,"heroImage":16649,"ctaButton":288,"ctaLink":289},[244],{"data":16635,"content":16636,"nodeType":74},{},[16637,16643],{"data":16638,"content":16639,"nodeType":257},{},[16640],{"data":16641,"marks":16642,"value":256,"nodeType":82},{},[],{"data":16644,"content":16645,"nodeType":87},{},[16646],{"data":16647,"marks":16648,"value":264,"nodeType":82},{},[],{"metadata":16650,"sys":16653,"fields":16658},{"tags":16651,"concepts":16652},[],[],{"space":16654,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":16656,"publishedVersion":62,"revision":44,"locale":29},{"sys":16655},{"type":12,"linkType":13,"id":14},{"sys":16657},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":16659},{"url":280,"details":16660,"fileName":286,"contentType":287},{"size":282,"image":16661},{"width":284,"height":285},{"sys":16663,"fields":16666},{"id":16664,"createdAt":16665},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":16667,"slug":16668,"articleIntro":-1,"category":16669},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[16670],{"metadata":16671,"sys":16674,"fields":16681},{"tags":16672,"concepts":16673},[],[],{"space":16675,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":16677,"publishedVersion":235,"revision":62,"contentType":16679,"locale":29},{"sys":16676},{"type":12,"linkType":13,"id":14},{"sys":16678},{"id":21,"type":12,"linkType":22},{"sys":16680},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":16682,"metaTitle":245,"metaDescription":246,"mainTitle":16683,"subtitle":265,"heroImage":16698,"ctaButton":288,"ctaLink":289},[244],{"data":16684,"content":16685,"nodeType":74},{},[16686,16692],{"data":16687,"content":16688,"nodeType":257},{},[16689],{"data":16690,"marks":16691,"value":256,"nodeType":82},{},[],{"data":16693,"content":16694,"nodeType":87},{},[16695],{"data":16696,"marks":16697,"value":264,"nodeType":82},{},[],{"metadata":16699,"sys":16702,"fields":16707},{"tags":16700,"concepts":16701},[],[],{"space":16703,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":16705,"publishedVersion":62,"revision":44,"locale":29},{"sys":16704},{"type":12,"linkType":13,"id":14},{"sys":16706},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":16708},{"url":280,"details":16709,"fileName":286,"contentType":287},{"size":282,"image":16710},{"width":284,"height":285},{"sys":16712,"fields":16715},{"id":16713,"createdAt":16714},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":16716,"slug":16717,"articleIntro":-1,"category":16718},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[16719],{"metadata":16720,"sys":16723,"fields":16730},{"tags":16721,"concepts":16722},[],[],{"space":16724,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":16726,"publishedVersion":235,"revision":62,"contentType":16728,"locale":29},{"sys":16725},{"type":12,"linkType":13,"id":14},{"sys":16727},{"id":21,"type":12,"linkType":22},{"sys":16729},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":16731,"metaTitle":245,"metaDescription":246,"mainTitle":16732,"subtitle":265,"heroImage":16747,"ctaButton":288,"ctaLink":289},[244],{"data":16733,"content":16734,"nodeType":74},{},[16735,16741],{"data":16736,"content":16737,"nodeType":257},{},[16738],{"data":16739,"marks":16740,"value":256,"nodeType":82},{},[],{"data":16742,"content":16743,"nodeType":87},{},[16744],{"data":16745,"marks":16746,"value":264,"nodeType":82},{},[],{"metadata":16748,"sys":16751,"fields":16756},{"tags":16749,"concepts":16750},[],[],{"space":16752,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":16754,"publishedVersion":62,"revision":44,"locale":29},{"sys":16753},{"type":12,"linkType":13,"id":14},{"sys":16755},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":16757},{"url":280,"details":16758,"fileName":286,"contentType":287},{"size":282,"image":16759},{"width":284,"height":285},{"sys":16761,"fields":16764},{"id":16762,"createdAt":16763},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":16765,"slug":16766,"articleIntro":16765,"category":16767},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[16768],{"metadata":16769,"sys":16772,"fields":16779},{"tags":16770,"concepts":16771},[],[],{"space":16773,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":16775,"publishedVersion":235,"revision":62,"contentType":16777,"locale":29},{"sys":16774},{"type":12,"linkType":13,"id":14},{"sys":16776},{"id":21,"type":12,"linkType":22},{"sys":16778},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":16780,"metaTitle":245,"metaDescription":246,"mainTitle":16781,"subtitle":265,"heroImage":16796,"ctaButton":288,"ctaLink":289},[244],{"data":16782,"content":16783,"nodeType":74},{},[16784,16790],{"data":16785,"content":16786,"nodeType":257},{},[16787],{"data":16788,"marks":16789,"value":256,"nodeType":82},{},[],{"data":16791,"content":16792,"nodeType":87},{},[16793],{"data":16794,"marks":16795,"value":264,"nodeType":82},{},[],{"metadata":16797,"sys":16800,"fields":16805},{"tags":16798,"concepts":16799},[],[],{"space":16801,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":16803,"publishedVersion":62,"revision":44,"locale":29},{"sys":16802},{"type":12,"linkType":13,"id":14},{"sys":16804},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":16806},{"url":280,"details":16807,"fileName":286,"contentType":287},{"size":282,"image":16808},{"width":284,"height":285},{"sys":16810,"fields":16813},{"id":16811,"createdAt":16812},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":16814,"slug":16815,"articleIntro":16816,"category":16817},"Compte 76 - Produits financiers","compte-76-produits-financiers","Le compte 76 regroupe tous les produits financiers de l’entreprise : dividendes, intérêts, gains de change et cessions, soumis à l’impôt sur les sociétés.",[16818],{"metadata":16819,"sys":16822,"fields":16829},{"tags":16820,"concepts":16821},[],[],{"space":16823,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":16825,"publishedVersion":235,"revision":62,"contentType":16827,"locale":29},{"sys":16824},{"type":12,"linkType":13,"id":14},{"sys":16826},{"id":21,"type":12,"linkType":22},{"sys":16828},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":16830,"metaTitle":245,"metaDescription":246,"mainTitle":16831,"subtitle":265,"heroImage":16846,"ctaButton":288,"ctaLink":289},[244],{"data":16832,"content":16833,"nodeType":74},{},[16834,16840],{"data":16835,"content":16836,"nodeType":257},{},[16837],{"data":16838,"marks":16839,"value":256,"nodeType":82},{},[],{"data":16841,"content":16842,"nodeType":87},{},[16843],{"data":16844,"marks":16845,"value":264,"nodeType":82},{},[],{"metadata":16847,"sys":16850,"fields":16855},{"tags":16848,"concepts":16849},[],[],{"space":16851,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":16853,"publishedVersion":62,"revision":44,"locale":29},{"sys":16852},{"type":12,"linkType":13,"id":14},{"sys":16854},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":16856},{"url":280,"details":16857,"fileName":286,"contentType":287},{"size":282,"image":16858},{"width":284,"height":285},{"sys":16860,"fields":16863},{"id":16861,"createdAt":16862},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":16864,"slug":16865,"articleIntro":16864,"category":16866},"4431 - Créances sur l'Etat résultant de la suppression de la règle du décalage d'un mois en matière de TVA","compte-4431-creances-sur-l-etat-resultant-de-la-suppression-de-la-regle-du-decalage-d-un-mois-en-matiere-de-tva",[16867],{"metadata":16868,"sys":16871,"fields":16878},{"tags":16869,"concepts":16870},[],[],{"space":16872,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":16874,"publishedVersion":235,"revision":62,"contentType":16876,"locale":29},{"sys":16873},{"type":12,"linkType":13,"id":14},{"sys":16875},{"id":21,"type":12,"linkType":22},{"sys":16877},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":16879,"metaTitle":245,"metaDescription":246,"mainTitle":16880,"subtitle":265,"heroImage":16895,"ctaButton":288,"ctaLink":289},[244],{"data":16881,"content":16882,"nodeType":74},{},[16883,16889],{"data":16884,"content":16885,"nodeType":257},{},[16886],{"data":16887,"marks":16888,"value":256,"nodeType":82},{},[],{"data":16890,"content":16891,"nodeType":87},{},[16892],{"data":16893,"marks":16894,"value":264,"nodeType":82},{},[],{"metadata":16896,"sys":16899,"fields":16904},{"tags":16897,"concepts":16898},[],[],{"space":16900,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":16902,"publishedVersion":62,"revision":44,"locale":29},{"sys":16901},{"type":12,"linkType":13,"id":14},{"sys":16903},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":16905},{"url":280,"details":16906,"fileName":286,"contentType":287},{"size":282,"image":16907},{"width":284,"height":285},{"sys":16909,"fields":16912},{"id":16910,"createdAt":16911},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":16913,"slug":16914,"articleIntro":-1,"category":16915},"Compte 66 - Charges financières","compte-66-charges-financieres",[16916],{"metadata":16917,"sys":16920,"fields":16927},{"tags":16918,"concepts":16919},[],[],{"space":16921,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":16923,"publishedVersion":235,"revision":62,"contentType":16925,"locale":29},{"sys":16922},{"type":12,"linkType":13,"id":14},{"sys":16924},{"id":21,"type":12,"linkType":22},{"sys":16926},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":16928,"metaTitle":245,"metaDescription":246,"mainTitle":16929,"subtitle":265,"heroImage":16944,"ctaButton":288,"ctaLink":289},[244],{"data":16930,"content":16931,"nodeType":74},{},[16932,16938],{"data":16933,"content":16934,"nodeType":257},{},[16935],{"data":16936,"marks":16937,"value":256,"nodeType":82},{},[],{"data":16939,"content":16940,"nodeType":87},{},[16941],{"data":16942,"marks":16943,"value":264,"nodeType":82},{},[],{"metadata":16945,"sys":16948,"fields":16953},{"tags":16946,"concepts":16947},[],[],{"space":16949,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":16951,"publishedVersion":62,"revision":44,"locale":29},{"sys":16950},{"type":12,"linkType":13,"id":14},{"sys":16952},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":16954},{"url":280,"details":16955,"fileName":286,"contentType":287},{"size":282,"image":16956},{"width":284,"height":285},{"sys":16958,"fields":16961},{"id":16959,"createdAt":16960},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":16962,"slug":16963,"articleIntro":16962,"category":16964},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[16965],{"metadata":16966,"sys":16969,"fields":16976},{"tags":16967,"concepts":16968},[],[],{"space":16970,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":16972,"publishedVersion":235,"revision":62,"contentType":16974,"locale":29},{"sys":16971},{"type":12,"linkType":13,"id":14},{"sys":16973},{"id":21,"type":12,"linkType":22},{"sys":16975},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":16977,"metaTitle":245,"metaDescription":246,"mainTitle":16978,"subtitle":265,"heroImage":16993,"ctaButton":288,"ctaLink":289},[244],{"data":16979,"content":16980,"nodeType":74},{},[16981,16987],{"data":16982,"content":16983,"nodeType":257},{},[16984],{"data":16985,"marks":16986,"value":256,"nodeType":82},{},[],{"data":16988,"content":16989,"nodeType":87},{},[16990],{"data":16991,"marks":16992,"value":264,"nodeType":82},{},[],{"metadata":16994,"sys":16997,"fields":17002},{"tags":16995,"concepts":16996},[],[],{"space":16998,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":17000,"publishedVersion":62,"revision":44,"locale":29},{"sys":16999},{"type":12,"linkType":13,"id":14},{"sys":17001},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":17003},{"url":280,"details":17004,"fileName":286,"contentType":287},{"size":282,"image":17005},{"width":284,"height":285},{"sys":17007,"fields":17010},{"id":17008,"createdAt":17009},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":17011,"slug":17012,"articleIntro":17011,"category":17013},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[17014],{"metadata":17015,"sys":17018,"fields":17025},{"tags":17016,"concepts":17017},[],[],{"space":17019,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":17021,"publishedVersion":235,"revision":62,"contentType":17023,"locale":29},{"sys":17020},{"type":12,"linkType":13,"id":14},{"sys":17022},{"id":21,"type":12,"linkType":22},{"sys":17024},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":17026,"metaTitle":245,"metaDescription":246,"mainTitle":17027,"subtitle":265,"heroImage":17042,"ctaButton":288,"ctaLink":289},[244],{"data":17028,"content":17029,"nodeType":74},{},[17030,17036],{"data":17031,"content":17032,"nodeType":257},{},[17033],{"data":17034,"marks":17035,"value":256,"nodeType":82},{},[],{"data":17037,"content":17038,"nodeType":87},{},[17039],{"data":17040,"marks":17041,"value":264,"nodeType":82},{},[],{"metadata":17043,"sys":17046,"fields":17051},{"tags":17044,"concepts":17045},[],[],{"space":17047,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":17049,"publishedVersion":62,"revision":44,"locale":29},{"sys":17048},{"type":12,"linkType":13,"id":14},{"sys":17050},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":17052},{"url":280,"details":17053,"fileName":286,"contentType":287},{"size":282,"image":17054},{"width":284,"height":285},{"sys":17056,"fields":17059},{"id":17057,"createdAt":17058},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":17060,"slug":17061,"articleIntro":17062,"category":17063},"Comment comptabiliser la taxe foncière ?","comment-comptabiliser-la-taxe-fonciere","Votre entreprise est propriétaire d’un ou de plusieurs biens immobiliers ? À ce titre, vous êtes redevable de la taxe foncière. Cet impôt local calculé par les collectivités (territoriales ou communales) s’applique également aux entreprises locataires si leur bail stipule que la taxe foncière est à leur charge. Payable chaque année, la taxe foncière est une charge déductible qu’il faut enregistrer dans votre plan comptable général. Mais comment comptabiliser la taxe foncière ? Quels comptes comptables utiliser ? Découvrez les réponses à vos questions, les cas particuliers qui s’appliquent et des exemples concrets pour une comptabilité optimale.",[17064],{"metadata":17065,"sys":17068,"fields":17075},{"tags":17066,"concepts":17067},[],[],{"space":17069,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":17071,"publishedVersion":235,"revision":62,"contentType":17073,"locale":29},{"sys":17070},{"type":12,"linkType":13,"id":14},{"sys":17072},{"id":21,"type":12,"linkType":22},{"sys":17074},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":17076,"metaTitle":245,"metaDescription":246,"mainTitle":17077,"subtitle":265,"heroImage":17092,"ctaButton":288,"ctaLink":289},[244],{"data":17078,"content":17079,"nodeType":74},{},[17080,17086],{"data":17081,"content":17082,"nodeType":257},{},[17083],{"data":17084,"marks":17085,"value":256,"nodeType":82},{},[],{"data":17087,"content":17088,"nodeType":87},{},[17089],{"data":17090,"marks":17091,"value":264,"nodeType":82},{},[],{"metadata":17093,"sys":17096,"fields":17101},{"tags":17094,"concepts":17095},[],[],{"space":17097,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":17099,"publishedVersion":62,"revision":44,"locale":29},{"sys":17098},{"type":12,"linkType":13,"id":14},{"sys":17100},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":17102},{"url":280,"details":17103,"fileName":286,"contentType":287},{"size":282,"image":17104},{"width":284,"height":285},{"sys":17106,"fields":17109},{"id":17107,"createdAt":17108},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":17110,"slug":17111,"articleIntro":-1,"category":17112},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[17113],{"metadata":17114,"sys":17117,"fields":17124},{"tags":17115,"concepts":17116},[],[],{"space":17118,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":17120,"publishedVersion":235,"revision":62,"contentType":17122,"locale":29},{"sys":17119},{"type":12,"linkType":13,"id":14},{"sys":17121},{"id":21,"type":12,"linkType":22},{"sys":17123},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":17125,"metaTitle":245,"metaDescription":246,"mainTitle":17126,"subtitle":265,"heroImage":17141,"ctaButton":288,"ctaLink":289},[244],{"data":17127,"content":17128,"nodeType":74},{},[17129,17135],{"data":17130,"content":17131,"nodeType":257},{},[17132],{"data":17133,"marks":17134,"value":256,"nodeType":82},{},[],{"data":17136,"content":17137,"nodeType":87},{},[17138],{"data":17139,"marks":17140,"value":264,"nodeType":82},{},[],{"metadata":17142,"sys":17145,"fields":17150},{"tags":17143,"concepts":17144},[],[],{"space":17146,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":17148,"publishedVersion":62,"revision":44,"locale":29},{"sys":17147},{"type":12,"linkType":13,"id":14},{"sys":17149},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":17151},{"url":280,"details":17152,"fileName":286,"contentType":287},{"size":282,"image":17153},{"width":284,"height":285},{"sys":17155,"fields":17158},{"id":17156,"createdAt":17157},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":17159,"slug":17160,"articleIntro":-1,"category":17161},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[17162],{"metadata":17163,"sys":17166,"fields":17173},{"tags":17164,"concepts":17165},[],[],{"space":17167,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":17169,"publishedVersion":235,"revision":62,"contentType":17171,"locale":29},{"sys":17168},{"type":12,"linkType":13,"id":14},{"sys":17170},{"id":21,"type":12,"linkType":22},{"sys":17172},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":17174,"metaTitle":245,"metaDescription":246,"mainTitle":17175,"subtitle":265,"heroImage":17190,"ctaButton":288,"ctaLink":289},[244],{"data":17176,"content":17177,"nodeType":74},{},[17178,17184],{"data":17179,"content":17180,"nodeType":257},{},[17181],{"data":17182,"marks":17183,"value":256,"nodeType":82},{},[],{"data":17185,"content":17186,"nodeType":87},{},[17187],{"data":17188,"marks":17189,"value":264,"nodeType":82},{},[],{"metadata":17191,"sys":17194,"fields":17199},{"tags":17192,"concepts":17193},[],[],{"space":17195,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":17197,"publishedVersion":62,"revision":44,"locale":29},{"sys":17196},{"type":12,"linkType":13,"id":14},{"sys":17198},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":17200},{"url":280,"details":17201,"fileName":286,"contentType":287},{"size":282,"image":17202},{"width":284,"height":285},{"sys":17204,"fields":17207},{"id":17205,"createdAt":17206},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":17208,"slug":17209,"articleIntro":17208,"category":17210},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[17211],{"metadata":17212,"sys":17215,"fields":17222},{"tags":17213,"concepts":17214},[],[],{"space":17216,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":17218,"publishedVersion":235,"revision":62,"contentType":17220,"locale":29},{"sys":17217},{"type":12,"linkType":13,"id":14},{"sys":17219},{"id":21,"type":12,"linkType":22},{"sys":17221},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":17223,"metaTitle":245,"metaDescription":246,"mainTitle":17224,"subtitle":265,"heroImage":17239,"ctaButton":288,"ctaLink":289},[244],{"data":17225,"content":17226,"nodeType":74},{},[17227,17233],{"data":17228,"content":17229,"nodeType":257},{},[17230],{"data":17231,"marks":17232,"value":256,"nodeType":82},{},[],{"data":17234,"content":17235,"nodeType":87},{},[17236],{"data":17237,"marks":17238,"value":264,"nodeType":82},{},[],{"metadata":17240,"sys":17243,"fields":17248},{"tags":17241,"concepts":17242},[],[],{"space":17244,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":17246,"publishedVersion":62,"revision":44,"locale":29},{"sys":17245},{"type":12,"linkType":13,"id":14},{"sys":17247},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":17249},{"url":280,"details":17250,"fileName":286,"contentType":287},{"size":282,"image":17251},{"width":284,"height":285},{"sys":17253,"fields":17256},{"id":17254,"createdAt":17255},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":17257,"slug":17258,"articleIntro":17257,"category":17259},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[17260],{"metadata":17261,"sys":17264,"fields":17271},{"tags":17262,"concepts":17263},[],[],{"space":17265,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":17267,"publishedVersion":235,"revision":62,"contentType":17269,"locale":29},{"sys":17266},{"type":12,"linkType":13,"id":14},{"sys":17268},{"id":21,"type":12,"linkType":22},{"sys":17270},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":17272,"metaTitle":245,"metaDescription":246,"mainTitle":17273,"subtitle":265,"heroImage":17288,"ctaButton":288,"ctaLink":289},[244],{"data":17274,"content":17275,"nodeType":74},{},[17276,17282],{"data":17277,"content":17278,"nodeType":257},{},[17279],{"data":17280,"marks":17281,"value":256,"nodeType":82},{},[],{"data":17283,"content":17284,"nodeType":87},{},[17285],{"data":17286,"marks":17287,"value":264,"nodeType":82},{},[],{"metadata":17289,"sys":17292,"fields":17297},{"tags":17290,"concepts":17291},[],[],{"space":17293,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":17295,"publishedVersion":62,"revision":44,"locale":29},{"sys":17294},{"type":12,"linkType":13,"id":14},{"sys":17296},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":17298},{"url":280,"details":17299,"fileName":286,"contentType":287},{"size":282,"image":17300},{"width":284,"height":285},{"sys":17302,"fields":17305},{"id":17303,"createdAt":17304},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":17306,"slug":17307,"articleIntro":17306,"category":17308},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[17309],{"metadata":17310,"sys":17313,"fields":17320},{"tags":17311,"concepts":17312},[],[],{"space":17314,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":17316,"publishedVersion":235,"revision":62,"contentType":17318,"locale":29},{"sys":17315},{"type":12,"linkType":13,"id":14},{"sys":17317},{"id":21,"type":12,"linkType":22},{"sys":17319},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":17321,"metaTitle":245,"metaDescription":246,"mainTitle":17322,"subtitle":265,"heroImage":17337,"ctaButton":288,"ctaLink":289},[244],{"data":17323,"content":17324,"nodeType":74},{},[17325,17331],{"data":17326,"content":17327,"nodeType":257},{},[17328],{"data":17329,"marks":17330,"value":256,"nodeType":82},{},[],{"data":17332,"content":17333,"nodeType":87},{},[17334],{"data":17335,"marks":17336,"value":264,"nodeType":82},{},[],{"metadata":17338,"sys":17341,"fields":17346},{"tags":17339,"concepts":17340},[],[],{"space":17342,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":17344,"publishedVersion":62,"revision":44,"locale":29},{"sys":17343},{"type":12,"linkType":13,"id":14},{"sys":17345},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":17347},{"url":280,"details":17348,"fileName":286,"contentType":287},{"size":282,"image":17349},{"width":284,"height":285},{"sys":17351,"fields":17354},{"id":17352,"createdAt":17353},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":17355,"slug":17356,"articleIntro":17355,"category":17357},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[17358],{"metadata":17359,"sys":17362,"fields":17369},{"tags":17360,"concepts":17361},[],[],{"space":17363,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":17365,"publishedVersion":235,"revision":62,"contentType":17367,"locale":29},{"sys":17364},{"type":12,"linkType":13,"id":14},{"sys":17366},{"id":21,"type":12,"linkType":22},{"sys":17368},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":17370,"metaTitle":245,"metaDescription":246,"mainTitle":17371,"subtitle":265,"heroImage":17386,"ctaButton":288,"ctaLink":289},[244],{"data":17372,"content":17373,"nodeType":74},{},[17374,17380],{"data":17375,"content":17376,"nodeType":257},{},[17377],{"data":17378,"marks":17379,"value":256,"nodeType":82},{},[],{"data":17381,"content":17382,"nodeType":87},{},[17383],{"data":17384,"marks":17385,"value":264,"nodeType":82},{},[],{"metadata":17387,"sys":17390,"fields":17395},{"tags":17388,"concepts":17389},[],[],{"space":17391,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":17393,"publishedVersion":62,"revision":44,"locale":29},{"sys":17392},{"type":12,"linkType":13,"id":14},{"sys":17394},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":17396},{"url":280,"details":17397,"fileName":286,"contentType":287},{"size":282,"image":17398},{"width":284,"height":285},{"sys":17400,"fields":17403},{"id":17401,"createdAt":17402},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":17404,"slug":17405,"articleIntro":-1,"category":17406},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[17407],{"metadata":17408,"sys":17411,"fields":17418},{"tags":17409,"concepts":17410},[],[],{"space":17412,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":17414,"publishedVersion":235,"revision":62,"contentType":17416,"locale":29},{"sys":17413},{"type":12,"linkType":13,"id":14},{"sys":17415},{"id":21,"type":12,"linkType":22},{"sys":17417},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":17419,"metaTitle":245,"metaDescription":246,"mainTitle":17420,"subtitle":265,"heroImage":17435,"ctaButton":288,"ctaLink":289},[244],{"data":17421,"content":17422,"nodeType":74},{},[17423,17429],{"data":17424,"content":17425,"nodeType":257},{},[17426],{"data":17427,"marks":17428,"value":256,"nodeType":82},{},[],{"data":17430,"content":17431,"nodeType":87},{},[17432],{"data":17433,"marks":17434,"value":264,"nodeType":82},{},[],{"metadata":17436,"sys":17439,"fields":17444},{"tags":17437,"concepts":17438},[],[],{"space":17440,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":17442,"publishedVersion":62,"revision":44,"locale":29},{"sys":17441},{"type":12,"linkType":13,"id":14},{"sys":17443},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":17445},{"url":280,"details":17446,"fileName":286,"contentType":287},{"size":282,"image":17447},{"width":284,"height":285},{"sys":17449,"fields":17452},{"id":17450,"createdAt":17451},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":17453,"slug":17454,"articleIntro":-1,"category":17455},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[17456],{"metadata":17457,"sys":17460,"fields":17467},{"tags":17458,"concepts":17459},[],[],{"space":17461,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":17463,"publishedVersion":235,"revision":62,"contentType":17465,"locale":29},{"sys":17462},{"type":12,"linkType":13,"id":14},{"sys":17464},{"id":21,"type":12,"linkType":22},{"sys":17466},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":17468,"metaTitle":245,"metaDescription":246,"mainTitle":17469,"subtitle":265,"heroImage":17484,"ctaButton":288,"ctaLink":289},[244],{"data":17470,"content":17471,"nodeType":74},{},[17472,17478],{"data":17473,"content":17474,"nodeType":257},{},[17475],{"data":17476,"marks":17477,"value":256,"nodeType":82},{},[],{"data":17479,"content":17480,"nodeType":87},{},[17481],{"data":17482,"marks":17483,"value":264,"nodeType":82},{},[],{"metadata":17485,"sys":17488,"fields":17493},{"tags":17486,"concepts":17487},[],[],{"space":17489,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":17491,"publishedVersion":62,"revision":44,"locale":29},{"sys":17490},{"type":12,"linkType":13,"id":14},{"sys":17492},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":17494},{"url":280,"details":17495,"fileName":286,"contentType":287},{"size":282,"image":17496},{"width":284,"height":285},{"sys":17498,"fields":17501},{"id":17499,"createdAt":17500},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":17502,"slug":17503,"articleIntro":17502,"category":17504},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[17505],{"metadata":17506,"sys":17509,"fields":17516},{"tags":17507,"concepts":17508},[],[],{"space":17510,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":17512,"publishedVersion":235,"revision":62,"contentType":17514,"locale":29},{"sys":17511},{"type":12,"linkType":13,"id":14},{"sys":17513},{"id":21,"type":12,"linkType":22},{"sys":17515},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":17517,"metaTitle":245,"metaDescription":246,"mainTitle":17518,"subtitle":265,"heroImage":17533,"ctaButton":288,"ctaLink":289},[244],{"data":17519,"content":17520,"nodeType":74},{},[17521,17527],{"data":17522,"content":17523,"nodeType":257},{},[17524],{"data":17525,"marks":17526,"value":256,"nodeType":82},{},[],{"data":17528,"content":17529,"nodeType":87},{},[17530],{"data":17531,"marks":17532,"value":264,"nodeType":82},{},[],{"metadata":17534,"sys":17537,"fields":17542},{"tags":17535,"concepts":17536},[],[],{"space":17538,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":17540,"publishedVersion":62,"revision":44,"locale":29},{"sys":17539},{"type":12,"linkType":13,"id":14},{"sys":17541},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":17543},{"url":280,"details":17544,"fileName":286,"contentType":287},{"size":282,"image":17545},{"width":284,"height":285},{"sys":17547,"fields":17550},{"id":17548,"createdAt":17549},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":17551,"slug":17552,"articleIntro":17551,"category":17553},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[17554],{"metadata":17555,"sys":17558,"fields":17565},{"tags":17556,"concepts":17557},[],[],{"space":17559,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":17561,"publishedVersion":235,"revision":62,"contentType":17563,"locale":29},{"sys":17560},{"type":12,"linkType":13,"id":14},{"sys":17562},{"id":21,"type":12,"linkType":22},{"sys":17564},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":17566,"metaTitle":245,"metaDescription":246,"mainTitle":17567,"subtitle":265,"heroImage":17582,"ctaButton":288,"ctaLink":289},[244],{"data":17568,"content":17569,"nodeType":74},{},[17570,17576],{"data":17571,"content":17572,"nodeType":257},{},[17573],{"data":17574,"marks":17575,"value":256,"nodeType":82},{},[],{"data":17577,"content":17578,"nodeType":87},{},[17579],{"data":17580,"marks":17581,"value":264,"nodeType":82},{},[],{"metadata":17583,"sys":17586,"fields":17591},{"tags":17584,"concepts":17585},[],[],{"space":17587,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":17589,"publishedVersion":62,"revision":44,"locale":29},{"sys":17588},{"type":12,"linkType":13,"id":14},{"sys":17590},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":17592},{"url":280,"details":17593,"fileName":286,"contentType":287},{"size":282,"image":17594},{"width":284,"height":285},{"sys":17596,"fields":17599},{"id":17597,"createdAt":17598},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":17600,"slug":17601,"articleIntro":17600,"category":17602},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[17603],{"metadata":17604,"sys":17607,"fields":17614},{"tags":17605,"concepts":17606},[],[],{"space":17608,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":17610,"publishedVersion":235,"revision":62,"contentType":17612,"locale":29},{"sys":17609},{"type":12,"linkType":13,"id":14},{"sys":17611},{"id":21,"type":12,"linkType":22},{"sys":17613},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":17615,"metaTitle":245,"metaDescription":246,"mainTitle":17616,"subtitle":265,"heroImage":17631,"ctaButton":288,"ctaLink":289},[244],{"data":17617,"content":17618,"nodeType":74},{},[17619,17625],{"data":17620,"content":17621,"nodeType":257},{},[17622],{"data":17623,"marks":17624,"value":256,"nodeType":82},{},[],{"data":17626,"content":17627,"nodeType":87},{},[17628],{"data":17629,"marks":17630,"value":264,"nodeType":82},{},[],{"metadata":17632,"sys":17635,"fields":17640},{"tags":17633,"concepts":17634},[],[],{"space":17636,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":17638,"publishedVersion":62,"revision":44,"locale":29},{"sys":17637},{"type":12,"linkType":13,"id":14},{"sys":17639},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":17641},{"url":280,"details":17642,"fileName":286,"contentType":287},{"size":282,"image":17643},{"width":284,"height":285},{"sys":17645,"fields":17648},{"id":17646,"createdAt":17647},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":17649,"slug":17650,"articleIntro":17649,"category":17651},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[17652],{"metadata":17653,"sys":17656,"fields":17663},{"tags":17654,"concepts":17655},[],[],{"space":17657,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":17659,"publishedVersion":235,"revision":62,"contentType":17661,"locale":29},{"sys":17658},{"type":12,"linkType":13,"id":14},{"sys":17660},{"id":21,"type":12,"linkType":22},{"sys":17662},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":17664,"metaTitle":245,"metaDescription":246,"mainTitle":17665,"subtitle":265,"heroImage":17680,"ctaButton":288,"ctaLink":289},[244],{"data":17666,"content":17667,"nodeType":74},{},[17668,17674],{"data":17669,"content":17670,"nodeType":257},{},[17671],{"data":17672,"marks":17673,"value":256,"nodeType":82},{},[],{"data":17675,"content":17676,"nodeType":87},{},[17677],{"data":17678,"marks":17679,"value":264,"nodeType":82},{},[],{"metadata":17681,"sys":17684,"fields":17689},{"tags":17682,"concepts":17683},[],[],{"space":17685,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":17687,"publishedVersion":62,"revision":44,"locale":29},{"sys":17686},{"type":12,"linkType":13,"id":14},{"sys":17688},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":17690},{"url":280,"details":17691,"fileName":286,"contentType":287},{"size":282,"image":17692},{"width":284,"height":285},{"sys":17694,"fields":17697},{"id":17695,"createdAt":17696},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":17698,"slug":17699,"articleIntro":17700,"category":17701},"Plan comptable : liste complète des comptes","plan-comptable-general","Naviguer à travers la liste des comptes du Plan Comptable Général (PCG) peut parfois sembler déroutant. Que vous cherchiez à comprendre les classes de comptes, de la classe 1 à 8, ou que vous soyez à la recherche des codes et numéros précis, ce guide est là pour vous. Des comptes de capitaux aux comptes d'immobilisations, sans oublier les comptes de stocks et en-cours, tout sera passé en revue. De plus, nous vous aiderons à vous familiariser avec les règles de comptabilisation en France. Préparez-vous à maîtriser le PCG en un rien de temps.",[17702],{"metadata":17703,"sys":17706,"fields":17713},{"tags":17704,"concepts":17705},[],[],{"space":17707,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":17709,"publishedVersion":235,"revision":62,"contentType":17711,"locale":29},{"sys":17708},{"type":12,"linkType":13,"id":14},{"sys":17710},{"id":21,"type":12,"linkType":22},{"sys":17712},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":17714,"metaTitle":245,"metaDescription":246,"mainTitle":17715,"subtitle":265,"heroImage":17730,"ctaButton":288,"ctaLink":289},[244],{"data":17716,"content":17717,"nodeType":74},{},[17718,17724],{"data":17719,"content":17720,"nodeType":257},{},[17721],{"data":17722,"marks":17723,"value":256,"nodeType":82},{},[],{"data":17725,"content":17726,"nodeType":87},{},[17727],{"data":17728,"marks":17729,"value":264,"nodeType":82},{},[],{"metadata":17731,"sys":17734,"fields":17739},{"tags":17732,"concepts":17733},[],[],{"space":17735,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":17737,"publishedVersion":62,"revision":44,"locale":29},{"sys":17736},{"type":12,"linkType":13,"id":14},{"sys":17738},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":17740},{"url":280,"details":17741,"fileName":286,"contentType":287},{"size":282,"image":17742},{"width":284,"height":285},{"sys":17744,"fields":17747},{"id":17745,"createdAt":17746},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":17748,"slug":17749,"articleIntro":17748,"category":17750},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[17751],{"metadata":17752,"sys":17755,"fields":17762},{"tags":17753,"concepts":17754},[],[],{"space":17756,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":17758,"publishedVersion":235,"revision":62,"contentType":17760,"locale":29},{"sys":17757},{"type":12,"linkType":13,"id":14},{"sys":17759},{"id":21,"type":12,"linkType":22},{"sys":17761},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":17763,"metaTitle":245,"metaDescription":246,"mainTitle":17764,"subtitle":265,"heroImage":17779,"ctaButton":288,"ctaLink":289},[244],{"data":17765,"content":17766,"nodeType":74},{},[17767,17773],{"data":17768,"content":17769,"nodeType":257},{},[17770],{"data":17771,"marks":17772,"value":256,"nodeType":82},{},[],{"data":17774,"content":17775,"nodeType":87},{},[17776],{"data":17777,"marks":17778,"value":264,"nodeType":82},{},[],{"metadata":17780,"sys":17783,"fields":17788},{"tags":17781,"concepts":17782},[],[],{"space":17784,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":17786,"publishedVersion":62,"revision":44,"locale":29},{"sys":17785},{"type":12,"linkType":13,"id":14},{"sys":17787},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":17789},{"url":280,"details":17790,"fileName":286,"contentType":287},{"size":282,"image":17791},{"width":284,"height":285},{"sys":17793,"fields":17796},{"id":17794,"createdAt":17795},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":17797,"slug":17798,"articleIntro":17797,"category":17799},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[17800],{"metadata":17801,"sys":17804,"fields":17811},{"tags":17802,"concepts":17803},[],[],{"space":17805,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":17807,"publishedVersion":235,"revision":62,"contentType":17809,"locale":29},{"sys":17806},{"type":12,"linkType":13,"id":14},{"sys":17808},{"id":21,"type":12,"linkType":22},{"sys":17810},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":17812,"metaTitle":245,"metaDescription":246,"mainTitle":17813,"subtitle":265,"heroImage":17828,"ctaButton":288,"ctaLink":289},[244],{"data":17814,"content":17815,"nodeType":74},{},[17816,17822],{"data":17817,"content":17818,"nodeType":257},{},[17819],{"data":17820,"marks":17821,"value":256,"nodeType":82},{},[],{"data":17823,"content":17824,"nodeType":87},{},[17825],{"data":17826,"marks":17827,"value":264,"nodeType":82},{},[],{"metadata":17829,"sys":17832,"fields":17837},{"tags":17830,"concepts":17831},[],[],{"space":17833,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":17835,"publishedVersion":62,"revision":44,"locale":29},{"sys":17834},{"type":12,"linkType":13,"id":14},{"sys":17836},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":17838},{"url":280,"details":17839,"fileName":286,"contentType":287},{"size":282,"image":17840},{"width":284,"height":285},{"sys":17842,"fields":17845},{"id":17843,"createdAt":17844},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":17846,"slug":17847,"articleIntro":17846,"category":17848},"78174 - Créances","compte-78174-creances",[17849],{"metadata":17850,"sys":17853,"fields":17860},{"tags":17851,"concepts":17852},[],[],{"space":17854,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":17856,"publishedVersion":235,"revision":62,"contentType":17858,"locale":29},{"sys":17855},{"type":12,"linkType":13,"id":14},{"sys":17857},{"id":21,"type":12,"linkType":22},{"sys":17859},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":17861,"metaTitle":245,"metaDescription":246,"mainTitle":17862,"subtitle":265,"heroImage":17877,"ctaButton":288,"ctaLink":289},[244],{"data":17863,"content":17864,"nodeType":74},{},[17865,17871],{"data":17866,"content":17867,"nodeType":257},{},[17868],{"data":17869,"marks":17870,"value":256,"nodeType":82},{},[],{"data":17872,"content":17873,"nodeType":87},{},[17874],{"data":17875,"marks":17876,"value":264,"nodeType":82},{},[],{"metadata":17878,"sys":17881,"fields":17886},{"tags":17879,"concepts":17880},[],[],{"space":17882,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":17884,"publishedVersion":62,"revision":44,"locale":29},{"sys":17883},{"type":12,"linkType":13,"id":14},{"sys":17885},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":17887},{"url":280,"details":17888,"fileName":286,"contentType":287},{"size":282,"image":17889},{"width":284,"height":285},{"sys":17891,"fields":17894},{"id":17892,"createdAt":17893},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":17895,"slug":17896,"articleIntro":17895,"category":17897},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[17898],{"metadata":17899,"sys":17902,"fields":17909},{"tags":17900,"concepts":17901},[],[],{"space":17903,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":17905,"publishedVersion":235,"revision":62,"contentType":17907,"locale":29},{"sys":17904},{"type":12,"linkType":13,"id":14},{"sys":17906},{"id":21,"type":12,"linkType":22},{"sys":17908},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":17910,"metaTitle":245,"metaDescription":246,"mainTitle":17911,"subtitle":265,"heroImage":17926,"ctaButton":288,"ctaLink":289},[244],{"data":17912,"content":17913,"nodeType":74},{},[17914,17920],{"data":17915,"content":17916,"nodeType":257},{},[17917],{"data":17918,"marks":17919,"value":256,"nodeType":82},{},[],{"data":17921,"content":17922,"nodeType":87},{},[17923],{"data":17924,"marks":17925,"value":264,"nodeType":82},{},[],{"metadata":17927,"sys":17930,"fields":17935},{"tags":17928,"concepts":17929},[],[],{"space":17931,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":17933,"publishedVersion":62,"revision":44,"locale":29},{"sys":17932},{"type":12,"linkType":13,"id":14},{"sys":17934},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":17936},{"url":280,"details":17937,"fileName":286,"contentType":287},{"size":282,"image":17938},{"width":284,"height":285},{"sys":17940,"fields":17943},{"id":17941,"createdAt":17942},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":17944,"slug":17945,"articleIntro":17944,"category":17946},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[17947],{"metadata":17948,"sys":17951,"fields":17958},{"tags":17949,"concepts":17950},[],[],{"space":17952,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":17954,"publishedVersion":235,"revision":62,"contentType":17956,"locale":29},{"sys":17953},{"type":12,"linkType":13,"id":14},{"sys":17955},{"id":21,"type":12,"linkType":22},{"sys":17957},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":17959,"metaTitle":245,"metaDescription":246,"mainTitle":17960,"subtitle":265,"heroImage":17975,"ctaButton":288,"ctaLink":289},[244],{"data":17961,"content":17962,"nodeType":74},{},[17963,17969],{"data":17964,"content":17965,"nodeType":257},{},[17966],{"data":17967,"marks":17968,"value":256,"nodeType":82},{},[],{"data":17970,"content":17971,"nodeType":87},{},[17972],{"data":17973,"marks":17974,"value":264,"nodeType":82},{},[],{"metadata":17976,"sys":17979,"fields":17984},{"tags":17977,"concepts":17978},[],[],{"space":17980,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":17982,"publishedVersion":62,"revision":44,"locale":29},{"sys":17981},{"type":12,"linkType":13,"id":14},{"sys":17983},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":17985},{"url":280,"details":17986,"fileName":286,"contentType":287},{"size":282,"image":17987},{"width":284,"height":285},{"sys":17989,"fields":17992},{"id":17990,"createdAt":17991},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":17993,"slug":17994,"articleIntro":17993,"category":17995},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[17996],{"metadata":17997,"sys":18000,"fields":18007},{"tags":17998,"concepts":17999},[],[],{"space":18001,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":18003,"publishedVersion":235,"revision":62,"contentType":18005,"locale":29},{"sys":18002},{"type":12,"linkType":13,"id":14},{"sys":18004},{"id":21,"type":12,"linkType":22},{"sys":18006},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":18008,"metaTitle":245,"metaDescription":246,"mainTitle":18009,"subtitle":265,"heroImage":18024,"ctaButton":288,"ctaLink":289},[244],{"data":18010,"content":18011,"nodeType":74},{},[18012,18018],{"data":18013,"content":18014,"nodeType":257},{},[18015],{"data":18016,"marks":18017,"value":256,"nodeType":82},{},[],{"data":18019,"content":18020,"nodeType":87},{},[18021],{"data":18022,"marks":18023,"value":264,"nodeType":82},{},[],{"metadata":18025,"sys":18028,"fields":18033},{"tags":18026,"concepts":18027},[],[],{"space":18029,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":18031,"publishedVersion":62,"revision":44,"locale":29},{"sys":18030},{"type":12,"linkType":13,"id":14},{"sys":18032},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":18034},{"url":280,"details":18035,"fileName":286,"contentType":287},{"size":282,"image":18036},{"width":284,"height":285},{"sys":18038,"fields":18041},{"id":18039,"createdAt":18040},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":18042,"slug":18043,"articleIntro":18042,"category":18044},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[18045],{"metadata":18046,"sys":18049,"fields":18056},{"tags":18047,"concepts":18048},[],[],{"space":18050,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":18052,"publishedVersion":235,"revision":62,"contentType":18054,"locale":29},{"sys":18051},{"type":12,"linkType":13,"id":14},{"sys":18053},{"id":21,"type":12,"linkType":22},{"sys":18055},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":18057,"metaTitle":245,"metaDescription":246,"mainTitle":18058,"subtitle":265,"heroImage":18073,"ctaButton":288,"ctaLink":289},[244],{"data":18059,"content":18060,"nodeType":74},{},[18061,18067],{"data":18062,"content":18063,"nodeType":257},{},[18064],{"data":18065,"marks":18066,"value":256,"nodeType":82},{},[],{"data":18068,"content":18069,"nodeType":87},{},[18070],{"data":18071,"marks":18072,"value":264,"nodeType":82},{},[],{"metadata":18074,"sys":18077,"fields":18082},{"tags":18075,"concepts":18076},[],[],{"space":18078,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":18080,"publishedVersion":62,"revision":44,"locale":29},{"sys":18079},{"type":12,"linkType":13,"id":14},{"sys":18081},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":18083},{"url":280,"details":18084,"fileName":286,"contentType":287},{"size":282,"image":18085},{"width":284,"height":285},{"sys":18087,"fields":18090},{"id":18088,"createdAt":18089},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":18091,"slug":18092,"articleIntro":18091,"category":18093},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[18094],{"metadata":18095,"sys":18098,"fields":18105},{"tags":18096,"concepts":18097},[],[],{"space":18099,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":18101,"publishedVersion":235,"revision":62,"contentType":18103,"locale":29},{"sys":18100},{"type":12,"linkType":13,"id":14},{"sys":18102},{"id":21,"type":12,"linkType":22},{"sys":18104},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":18106,"metaTitle":245,"metaDescription":246,"mainTitle":18107,"subtitle":265,"heroImage":18122,"ctaButton":288,"ctaLink":289},[244],{"data":18108,"content":18109,"nodeType":74},{},[18110,18116],{"data":18111,"content":18112,"nodeType":257},{},[18113],{"data":18114,"marks":18115,"value":256,"nodeType":82},{},[],{"data":18117,"content":18118,"nodeType":87},{},[18119],{"data":18120,"marks":18121,"value":264,"nodeType":82},{},[],{"metadata":18123,"sys":18126,"fields":18131},{"tags":18124,"concepts":18125},[],[],{"space":18127,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":18129,"publishedVersion":62,"revision":44,"locale":29},{"sys":18128},{"type":12,"linkType":13,"id":14},{"sys":18130},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":18132},{"url":280,"details":18133,"fileName":286,"contentType":287},{"size":282,"image":18134},{"width":284,"height":285},{"sys":18136,"fields":18139},{"id":18137,"createdAt":18138},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":18140,"slug":18141,"articleIntro":-1,"category":18142},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[18143],{"metadata":18144,"sys":18147,"fields":18154},{"tags":18145,"concepts":18146},[],[],{"space":18148,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":18150,"publishedVersion":235,"revision":62,"contentType":18152,"locale":29},{"sys":18149},{"type":12,"linkType":13,"id":14},{"sys":18151},{"id":21,"type":12,"linkType":22},{"sys":18153},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":18155,"metaTitle":245,"metaDescription":246,"mainTitle":18156,"subtitle":265,"heroImage":18171,"ctaButton":288,"ctaLink":289},[244],{"data":18157,"content":18158,"nodeType":74},{},[18159,18165],{"data":18160,"content":18161,"nodeType":257},{},[18162],{"data":18163,"marks":18164,"value":256,"nodeType":82},{},[],{"data":18166,"content":18167,"nodeType":87},{},[18168],{"data":18169,"marks":18170,"value":264,"nodeType":82},{},[],{"metadata":18172,"sys":18175,"fields":18180},{"tags":18173,"concepts":18174},[],[],{"space":18176,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":18178,"publishedVersion":62,"revision":44,"locale":29},{"sys":18177},{"type":12,"linkType":13,"id":14},{"sys":18179},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":18181},{"url":280,"details":18182,"fileName":286,"contentType":287},{"size":282,"image":18183},{"width":284,"height":285},{"sys":18185,"fields":18188},{"id":18186,"createdAt":18187},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":102,"slug":18189,"articleIntro":102,"category":18190},"compte-101-capital",[18191],{"metadata":18192,"sys":18195,"fields":18202},{"tags":18193,"concepts":18194},[],[],{"space":18196,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":18198,"publishedVersion":235,"revision":62,"contentType":18200,"locale":29},{"sys":18197},{"type":12,"linkType":13,"id":14},{"sys":18199},{"id":21,"type":12,"linkType":22},{"sys":18201},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":18203,"metaTitle":245,"metaDescription":246,"mainTitle":18204,"subtitle":265,"heroImage":18219,"ctaButton":288,"ctaLink":289},[244],{"data":18205,"content":18206,"nodeType":74},{},[18207,18213],{"data":18208,"content":18209,"nodeType":257},{},[18210],{"data":18211,"marks":18212,"value":256,"nodeType":82},{},[],{"data":18214,"content":18215,"nodeType":87},{},[18216],{"data":18217,"marks":18218,"value":264,"nodeType":82},{},[],{"metadata":18220,"sys":18223,"fields":18228},{"tags":18221,"concepts":18222},[],[],{"space":18224,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":18226,"publishedVersion":62,"revision":44,"locale":29},{"sys":18225},{"type":12,"linkType":13,"id":14},{"sys":18227},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":18229},{"url":280,"details":18230,"fileName":286,"contentType":287},{"size":282,"image":18231},{"width":284,"height":285},{"sys":18233,"fields":18236},{"id":18234,"createdAt":18235},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":18237,"slug":18238,"articleIntro":18237,"category":18239},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[18240],{"metadata":18241,"sys":18244,"fields":18251},{"tags":18242,"concepts":18243},[],[],{"space":18245,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":18247,"publishedVersion":235,"revision":62,"contentType":18249,"locale":29},{"sys":18246},{"type":12,"linkType":13,"id":14},{"sys":18248},{"id":21,"type":12,"linkType":22},{"sys":18250},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":18252,"metaTitle":245,"metaDescription":246,"mainTitle":18253,"subtitle":265,"heroImage":18268,"ctaButton":288,"ctaLink":289},[244],{"data":18254,"content":18255,"nodeType":74},{},[18256,18262],{"data":18257,"content":18258,"nodeType":257},{},[18259],{"data":18260,"marks":18261,"value":256,"nodeType":82},{},[],{"data":18263,"content":18264,"nodeType":87},{},[18265],{"data":18266,"marks":18267,"value":264,"nodeType":82},{},[],{"metadata":18269,"sys":18272,"fields":18277},{"tags":18270,"concepts":18271},[],[],{"space":18273,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":18275,"publishedVersion":62,"revision":44,"locale":29},{"sys":18274},{"type":12,"linkType":13,"id":14},{"sys":18276},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":18278},{"url":280,"details":18279,"fileName":286,"contentType":287},{"size":282,"image":18280},{"width":284,"height":285},{"sys":18282,"fields":18285},{"id":18283,"createdAt":18284},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":18286,"slug":18287,"articleIntro":18286,"category":18288},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[18289],{"metadata":18290,"sys":18293,"fields":18300},{"tags":18291,"concepts":18292},[],[],{"space":18294,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":18296,"publishedVersion":235,"revision":62,"contentType":18298,"locale":29},{"sys":18295},{"type":12,"linkType":13,"id":14},{"sys":18297},{"id":21,"type":12,"linkType":22},{"sys":18299},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":18301,"metaTitle":245,"metaDescription":246,"mainTitle":18302,"subtitle":265,"heroImage":18317,"ctaButton":288,"ctaLink":289},[244],{"data":18303,"content":18304,"nodeType":74},{},[18305,18311],{"data":18306,"content":18307,"nodeType":257},{},[18308],{"data":18309,"marks":18310,"value":256,"nodeType":82},{},[],{"data":18312,"content":18313,"nodeType":87},{},[18314],{"data":18315,"marks":18316,"value":264,"nodeType":82},{},[],{"metadata":18318,"sys":18321,"fields":18326},{"tags":18319,"concepts":18320},[],[],{"space":18322,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":18324,"publishedVersion":62,"revision":44,"locale":29},{"sys":18323},{"type":12,"linkType":13,"id":14},{"sys":18325},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":18327},{"url":280,"details":18328,"fileName":286,"contentType":287},{"size":282,"image":18329},{"width":284,"height":285},{"sys":18331,"fields":18334},{"id":18332,"createdAt":18333},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":18335,"slug":18336,"articleIntro":-1,"category":18337},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[18338],{"metadata":18339,"sys":18342,"fields":18349},{"tags":18340,"concepts":18341},[],[],{"space":18343,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":18345,"publishedVersion":235,"revision":62,"contentType":18347,"locale":29},{"sys":18344},{"type":12,"linkType":13,"id":14},{"sys":18346},{"id":21,"type":12,"linkType":22},{"sys":18348},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":18350,"metaTitle":245,"metaDescription":246,"mainTitle":18351,"subtitle":265,"heroImage":18366,"ctaButton":288,"ctaLink":289},[244],{"data":18352,"content":18353,"nodeType":74},{},[18354,18360],{"data":18355,"content":18356,"nodeType":257},{},[18357],{"data":18358,"marks":18359,"value":256,"nodeType":82},{},[],{"data":18361,"content":18362,"nodeType":87},{},[18363],{"data":18364,"marks":18365,"value":264,"nodeType":82},{},[],{"metadata":18367,"sys":18370,"fields":18375},{"tags":18368,"concepts":18369},[],[],{"space":18371,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":18373,"publishedVersion":62,"revision":44,"locale":29},{"sys":18372},{"type":12,"linkType":13,"id":14},{"sys":18374},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":18376},{"url":280,"details":18377,"fileName":286,"contentType":287},{"size":282,"image":18378},{"width":284,"height":285},{"sys":18380,"fields":18383},{"id":18381,"createdAt":18382},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":18384,"slug":18385,"articleIntro":18384,"category":18386},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[18387],{"metadata":18388,"sys":18391,"fields":18398},{"tags":18389,"concepts":18390},[],[],{"space":18392,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":18394,"publishedVersion":235,"revision":62,"contentType":18396,"locale":29},{"sys":18393},{"type":12,"linkType":13,"id":14},{"sys":18395},{"id":21,"type":12,"linkType":22},{"sys":18397},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":18399,"metaTitle":245,"metaDescription":246,"mainTitle":18400,"subtitle":265,"heroImage":18415,"ctaButton":288,"ctaLink":289},[244],{"data":18401,"content":18402,"nodeType":74},{},[18403,18409],{"data":18404,"content":18405,"nodeType":257},{},[18406],{"data":18407,"marks":18408,"value":256,"nodeType":82},{},[],{"data":18410,"content":18411,"nodeType":87},{},[18412],{"data":18413,"marks":18414,"value":264,"nodeType":82},{},[],{"metadata":18416,"sys":18419,"fields":18424},{"tags":18417,"concepts":18418},[],[],{"space":18420,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":18422,"publishedVersion":62,"revision":44,"locale":29},{"sys":18421},{"type":12,"linkType":13,"id":14},{"sys":18423},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":18425},{"url":280,"details":18426,"fileName":286,"contentType":287},{"size":282,"image":18427},{"width":284,"height":285},{"sys":18429,"fields":18432},{"id":18430,"createdAt":18431},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":18433,"slug":18434,"articleIntro":18435,"category":18436},"Comment comptabiliser les frais de voiture ?","comment-comptabiliser-les-frais-de-voiture","Gérer la comptabilité des frais liés aux véhicules professionnels peut s’avérer complexe pour une entreprise. Entre l’achat, la location, l’entretien ou encore le carburant, chaque dépense a ses propres règles comptables. Découvrez notre guide complet, accompagné d’exemples concrets pour chaque situation, afin d’enregistrer vos frais de véhicule de manière juste et conforme à la réglementation.",[18437],{"metadata":18438,"sys":18441,"fields":18448},{"tags":18439,"concepts":18440},[],[],{"space":18442,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":18444,"publishedVersion":235,"revision":62,"contentType":18446,"locale":29},{"sys":18443},{"type":12,"linkType":13,"id":14},{"sys":18445},{"id":21,"type":12,"linkType":22},{"sys":18447},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":18449,"metaTitle":245,"metaDescription":246,"mainTitle":18450,"subtitle":265,"heroImage":18465,"ctaButton":288,"ctaLink":289},[244],{"data":18451,"content":18452,"nodeType":74},{},[18453,18459],{"data":18454,"content":18455,"nodeType":257},{},[18456],{"data":18457,"marks":18458,"value":256,"nodeType":82},{},[],{"data":18460,"content":18461,"nodeType":87},{},[18462],{"data":18463,"marks":18464,"value":264,"nodeType":82},{},[],{"metadata":18466,"sys":18469,"fields":18474},{"tags":18467,"concepts":18468},[],[],{"space":18470,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":18472,"publishedVersion":62,"revision":44,"locale":29},{"sys":18471},{"type":12,"linkType":13,"id":14},{"sys":18473},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":18475},{"url":280,"details":18476,"fileName":286,"contentType":287},{"size":282,"image":18477},{"width":284,"height":285},{"sys":18479,"fields":18482},{"id":18480,"createdAt":18481},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":18483,"slug":18484,"articleIntro":18483,"category":18485},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[18486],{"metadata":18487,"sys":18490,"fields":18497},{"tags":18488,"concepts":18489},[],[],{"space":18491,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":18493,"publishedVersion":235,"revision":62,"contentType":18495,"locale":29},{"sys":18492},{"type":12,"linkType":13,"id":14},{"sys":18494},{"id":21,"type":12,"linkType":22},{"sys":18496},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":18498,"metaTitle":245,"metaDescription":246,"mainTitle":18499,"subtitle":265,"heroImage":18514,"ctaButton":288,"ctaLink":289},[244],{"data":18500,"content":18501,"nodeType":74},{},[18502,18508],{"data":18503,"content":18504,"nodeType":257},{},[18505],{"data":18506,"marks":18507,"value":256,"nodeType":82},{},[],{"data":18509,"content":18510,"nodeType":87},{},[18511],{"data":18512,"marks":18513,"value":264,"nodeType":82},{},[],{"metadata":18515,"sys":18518,"fields":18523},{"tags":18516,"concepts":18517},[],[],{"space":18519,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":18521,"publishedVersion":62,"revision":44,"locale":29},{"sys":18520},{"type":12,"linkType":13,"id":14},{"sys":18522},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":18524},{"url":280,"details":18525,"fileName":286,"contentType":287},{"size":282,"image":18526},{"width":284,"height":285},{"sys":18528,"fields":18531},{"id":18529,"createdAt":18530},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":18532,"slug":18533,"articleIntro":18532,"category":18534},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[18535],{"metadata":18536,"sys":18539,"fields":18546},{"tags":18537,"concepts":18538},[],[],{"space":18540,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":18542,"publishedVersion":235,"revision":62,"contentType":18544,"locale":29},{"sys":18541},{"type":12,"linkType":13,"id":14},{"sys":18543},{"id":21,"type":12,"linkType":22},{"sys":18545},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":18547,"metaTitle":245,"metaDescription":246,"mainTitle":18548,"subtitle":265,"heroImage":18563,"ctaButton":288,"ctaLink":289},[244],{"data":18549,"content":18550,"nodeType":74},{},[18551,18557],{"data":18552,"content":18553,"nodeType":257},{},[18554],{"data":18555,"marks":18556,"value":256,"nodeType":82},{},[],{"data":18558,"content":18559,"nodeType":87},{},[18560],{"data":18561,"marks":18562,"value":264,"nodeType":82},{},[],{"metadata":18564,"sys":18567,"fields":18572},{"tags":18565,"concepts":18566},[],[],{"space":18568,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":18570,"publishedVersion":62,"revision":44,"locale":29},{"sys":18569},{"type":12,"linkType":13,"id":14},{"sys":18571},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":18573},{"url":280,"details":18574,"fileName":286,"contentType":287},{"size":282,"image":18575},{"width":284,"height":285},{"sys":18577,"fields":18580},{"id":18578,"createdAt":18579},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":18581,"slug":18582,"articleIntro":18581,"category":18583},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[18584],{"metadata":18585,"sys":18588,"fields":18595},{"tags":18586,"concepts":18587},[],[],{"space":18589,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":18591,"publishedVersion":235,"revision":62,"contentType":18593,"locale":29},{"sys":18590},{"type":12,"linkType":13,"id":14},{"sys":18592},{"id":21,"type":12,"linkType":22},{"sys":18594},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":18596,"metaTitle":245,"metaDescription":246,"mainTitle":18597,"subtitle":265,"heroImage":18612,"ctaButton":288,"ctaLink":289},[244],{"data":18598,"content":18599,"nodeType":74},{},[18600,18606],{"data":18601,"content":18602,"nodeType":257},{},[18603],{"data":18604,"marks":18605,"value":256,"nodeType":82},{},[],{"data":18607,"content":18608,"nodeType":87},{},[18609],{"data":18610,"marks":18611,"value":264,"nodeType":82},{},[],{"metadata":18613,"sys":18616,"fields":18621},{"tags":18614,"concepts":18615},[],[],{"space":18617,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":18619,"publishedVersion":62,"revision":44,"locale":29},{"sys":18618},{"type":12,"linkType":13,"id":14},{"sys":18620},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":18622},{"url":280,"details":18623,"fileName":286,"contentType":287},{"size":282,"image":18624},{"width":284,"height":285},{"sys":18626,"fields":18629},{"id":18627,"createdAt":18628},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":18630,"slug":18631,"articleIntro":18630,"category":18632},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[18633],{"metadata":18634,"sys":18637,"fields":18644},{"tags":18635,"concepts":18636},[],[],{"space":18638,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":18640,"publishedVersion":235,"revision":62,"contentType":18642,"locale":29},{"sys":18639},{"type":12,"linkType":13,"id":14},{"sys":18641},{"id":21,"type":12,"linkType":22},{"sys":18643},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":18645,"metaTitle":245,"metaDescription":246,"mainTitle":18646,"subtitle":265,"heroImage":18661,"ctaButton":288,"ctaLink":289},[244],{"data":18647,"content":18648,"nodeType":74},{},[18649,18655],{"data":18650,"content":18651,"nodeType":257},{},[18652],{"data":18653,"marks":18654,"value":256,"nodeType":82},{},[],{"data":18656,"content":18657,"nodeType":87},{},[18658],{"data":18659,"marks":18660,"value":264,"nodeType":82},{},[],{"metadata":18662,"sys":18665,"fields":18670},{"tags":18663,"concepts":18664},[],[],{"space":18666,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":18668,"publishedVersion":62,"revision":44,"locale":29},{"sys":18667},{"type":12,"linkType":13,"id":14},{"sys":18669},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":18671},{"url":280,"details":18672,"fileName":286,"contentType":287},{"size":282,"image":18673},{"width":284,"height":285},{"sys":18675,"fields":18678},{"id":18676,"createdAt":18677},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":18679,"slug":18680,"articleIntro":18679,"category":18681},"6097 - de marchandises","compte-6097-de-marchandises",[18682],{"metadata":18683,"sys":18686,"fields":18693},{"tags":18684,"concepts":18685},[],[],{"space":18687,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":18689,"publishedVersion":235,"revision":62,"contentType":18691,"locale":29},{"sys":18688},{"type":12,"linkType":13,"id":14},{"sys":18690},{"id":21,"type":12,"linkType":22},{"sys":18692},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":18694,"metaTitle":245,"metaDescription":246,"mainTitle":18695,"subtitle":265,"heroImage":18710,"ctaButton":288,"ctaLink":289},[244],{"data":18696,"content":18697,"nodeType":74},{},[18698,18704],{"data":18699,"content":18700,"nodeType":257},{},[18701],{"data":18702,"marks":18703,"value":256,"nodeType":82},{},[],{"data":18705,"content":18706,"nodeType":87},{},[18707],{"data":18708,"marks":18709,"value":264,"nodeType":82},{},[],{"metadata":18711,"sys":18714,"fields":18719},{"tags":18712,"concepts":18713},[],[],{"space":18715,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":18717,"publishedVersion":62,"revision":44,"locale":29},{"sys":18716},{"type":12,"linkType":13,"id":14},{"sys":18718},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":18720},{"url":280,"details":18721,"fileName":286,"contentType":287},{"size":282,"image":18722},{"width":284,"height":285},{"sys":18724,"fields":18727},{"id":18725,"createdAt":18726},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":18728,"slug":18729,"articleIntro":18728,"category":18730},"473 - Comptes d'attente","compte-473-comptes-d-attente",[18731],{"metadata":18732,"sys":18735,"fields":18742},{"tags":18733,"concepts":18734},[],[],{"space":18736,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":18738,"publishedVersion":235,"revision":62,"contentType":18740,"locale":29},{"sys":18737},{"type":12,"linkType":13,"id":14},{"sys":18739},{"id":21,"type":12,"linkType":22},{"sys":18741},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":18743,"metaTitle":245,"metaDescription":246,"mainTitle":18744,"subtitle":265,"heroImage":18759,"ctaButton":288,"ctaLink":289},[244],{"data":18745,"content":18746,"nodeType":74},{},[18747,18753],{"data":18748,"content":18749,"nodeType":257},{},[18750],{"data":18751,"marks":18752,"value":256,"nodeType":82},{},[],{"data":18754,"content":18755,"nodeType":87},{},[18756],{"data":18757,"marks":18758,"value":264,"nodeType":82},{},[],{"metadata":18760,"sys":18763,"fields":18768},{"tags":18761,"concepts":18762},[],[],{"space":18764,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":18766,"publishedVersion":62,"revision":44,"locale":29},{"sys":18765},{"type":12,"linkType":13,"id":14},{"sys":18767},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":18769},{"url":280,"details":18770,"fileName":286,"contentType":287},{"size":282,"image":18771},{"width":284,"height":285},{"sys":18773,"fields":18776},{"id":18774,"createdAt":18775},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":18777,"slug":18778,"articleIntro":18777,"category":18779},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[18780],{"metadata":18781,"sys":18784,"fields":18791},{"tags":18782,"concepts":18783},[],[],{"space":18785,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":18787,"publishedVersion":235,"revision":62,"contentType":18789,"locale":29},{"sys":18786},{"type":12,"linkType":13,"id":14},{"sys":18788},{"id":21,"type":12,"linkType":22},{"sys":18790},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":18792,"metaTitle":245,"metaDescription":246,"mainTitle":18793,"subtitle":265,"heroImage":18808,"ctaButton":288,"ctaLink":289},[244],{"data":18794,"content":18795,"nodeType":74},{},[18796,18802],{"data":18797,"content":18798,"nodeType":257},{},[18799],{"data":18800,"marks":18801,"value":256,"nodeType":82},{},[],{"data":18803,"content":18804,"nodeType":87},{},[18805],{"data":18806,"marks":18807,"value":264,"nodeType":82},{},[],{"metadata":18809,"sys":18812,"fields":18817},{"tags":18810,"concepts":18811},[],[],{"space":18813,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":18815,"publishedVersion":62,"revision":44,"locale":29},{"sys":18814},{"type":12,"linkType":13,"id":14},{"sys":18816},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":18818},{"url":280,"details":18819,"fileName":286,"contentType":287},{"size":282,"image":18820},{"width":284,"height":285},{"sys":18822,"fields":18825},{"id":18823,"createdAt":18824},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":18826,"slug":18827,"articleIntro":18826,"category":18828},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[18829],{"metadata":18830,"sys":18833,"fields":18840},{"tags":18831,"concepts":18832},[],[],{"space":18834,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":18836,"publishedVersion":235,"revision":62,"contentType":18838,"locale":29},{"sys":18835},{"type":12,"linkType":13,"id":14},{"sys":18837},{"id":21,"type":12,"linkType":22},{"sys":18839},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":18841,"metaTitle":245,"metaDescription":246,"mainTitle":18842,"subtitle":265,"heroImage":18857,"ctaButton":288,"ctaLink":289},[244],{"data":18843,"content":18844,"nodeType":74},{},[18845,18851],{"data":18846,"content":18847,"nodeType":257},{},[18848],{"data":18849,"marks":18850,"value":256,"nodeType":82},{},[],{"data":18852,"content":18853,"nodeType":87},{},[18854],{"data":18855,"marks":18856,"value":264,"nodeType":82},{},[],{"metadata":18858,"sys":18861,"fields":18866},{"tags":18859,"concepts":18860},[],[],{"space":18862,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":18864,"publishedVersion":62,"revision":44,"locale":29},{"sys":18863},{"type":12,"linkType":13,"id":14},{"sys":18865},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":18867},{"url":280,"details":18868,"fileName":286,"contentType":287},{"size":282,"image":18869},{"width":284,"height":285},{"sys":18871,"fields":18874},{"id":18872,"createdAt":18873},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":18875,"slug":18876,"articleIntro":18875,"category":18877},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[18878],{"metadata":18879,"sys":18882,"fields":18889},{"tags":18880,"concepts":18881},[],[],{"space":18883,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":18885,"publishedVersion":235,"revision":62,"contentType":18887,"locale":29},{"sys":18884},{"type":12,"linkType":13,"id":14},{"sys":18886},{"id":21,"type":12,"linkType":22},{"sys":18888},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":18890,"metaTitle":245,"metaDescription":246,"mainTitle":18891,"subtitle":265,"heroImage":18906,"ctaButton":288,"ctaLink":289},[244],{"data":18892,"content":18893,"nodeType":74},{},[18894,18900],{"data":18895,"content":18896,"nodeType":257},{},[18897],{"data":18898,"marks":18899,"value":256,"nodeType":82},{},[],{"data":18901,"content":18902,"nodeType":87},{},[18903],{"data":18904,"marks":18905,"value":264,"nodeType":82},{},[],{"metadata":18907,"sys":18910,"fields":18915},{"tags":18908,"concepts":18909},[],[],{"space":18911,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":18913,"publishedVersion":62,"revision":44,"locale":29},{"sys":18912},{"type":12,"linkType":13,"id":14},{"sys":18914},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":18916},{"url":280,"details":18917,"fileName":286,"contentType":287},{"size":282,"image":18918},{"width":284,"height":285},{"sys":18920,"fields":18923},{"id":18921,"createdAt":18922},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":18924,"slug":18925,"articleIntro":18924,"category":18926},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[18927],{"metadata":18928,"sys":18931,"fields":18938},{"tags":18929,"concepts":18930},[],[],{"space":18932,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":18934,"publishedVersion":235,"revision":62,"contentType":18936,"locale":29},{"sys":18933},{"type":12,"linkType":13,"id":14},{"sys":18935},{"id":21,"type":12,"linkType":22},{"sys":18937},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":18939,"metaTitle":245,"metaDescription":246,"mainTitle":18940,"subtitle":265,"heroImage":18955,"ctaButton":288,"ctaLink":289},[244],{"data":18941,"content":18942,"nodeType":74},{},[18943,18949],{"data":18944,"content":18945,"nodeType":257},{},[18946],{"data":18947,"marks":18948,"value":256,"nodeType":82},{},[],{"data":18950,"content":18951,"nodeType":87},{},[18952],{"data":18953,"marks":18954,"value":264,"nodeType":82},{},[],{"metadata":18956,"sys":18959,"fields":18964},{"tags":18957,"concepts":18958},[],[],{"space":18960,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":18962,"publishedVersion":62,"revision":44,"locale":29},{"sys":18961},{"type":12,"linkType":13,"id":14},{"sys":18963},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":18965},{"url":280,"details":18966,"fileName":286,"contentType":287},{"size":282,"image":18967},{"width":284,"height":285},{"sys":18969,"fields":18971},{"id":18970,"createdAt":9016},"162s9jHJG3pe8Lo9DnYq87",{"title":18972,"slug":18973,"articleIntro":18972,"category":18974},"25 - Parts dans des entreprises liées et créances sur des entreprises liées","compte-25-parts-dans-des-entreprises-liees-et-creances-sur-des-entreprises-liees",[18975],{"metadata":18976,"sys":18979,"fields":18986},{"tags":18977,"concepts":18978},[],[],{"space":18980,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":18982,"publishedVersion":235,"revision":62,"contentType":18984,"locale":29},{"sys":18981},{"type":12,"linkType":13,"id":14},{"sys":18983},{"id":21,"type":12,"linkType":22},{"sys":18985},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":18987,"metaTitle":245,"metaDescription":246,"mainTitle":18988,"subtitle":265,"heroImage":19003,"ctaButton":288,"ctaLink":289},[244],{"data":18989,"content":18990,"nodeType":74},{},[18991,18997],{"data":18992,"content":18993,"nodeType":257},{},[18994],{"data":18995,"marks":18996,"value":256,"nodeType":82},{},[],{"data":18998,"content":18999,"nodeType":87},{},[19000],{"data":19001,"marks":19002,"value":264,"nodeType":82},{},[],{"metadata":19004,"sys":19007,"fields":19012},{"tags":19005,"concepts":19006},[],[],{"space":19008,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":19010,"publishedVersion":62,"revision":44,"locale":29},{"sys":19009},{"type":12,"linkType":13,"id":14},{"sys":19011},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":19013},{"url":280,"details":19014,"fileName":286,"contentType":287},{"size":282,"image":19015},{"width":284,"height":285},{"sys":19017,"fields":19020},{"id":19018,"createdAt":19019},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":19021,"slug":19022,"articleIntro":19021,"category":19023},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[19024],{"metadata":19025,"sys":19028,"fields":19035},{"tags":19026,"concepts":19027},[],[],{"space":19029,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":19031,"publishedVersion":235,"revision":62,"contentType":19033,"locale":29},{"sys":19030},{"type":12,"linkType":13,"id":14},{"sys":19032},{"id":21,"type":12,"linkType":22},{"sys":19034},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":19036,"metaTitle":245,"metaDescription":246,"mainTitle":19037,"subtitle":265,"heroImage":19052,"ctaButton":288,"ctaLink":289},[244],{"data":19038,"content":19039,"nodeType":74},{},[19040,19046],{"data":19041,"content":19042,"nodeType":257},{},[19043],{"data":19044,"marks":19045,"value":256,"nodeType":82},{},[],{"data":19047,"content":19048,"nodeType":87},{},[19049],{"data":19050,"marks":19051,"value":264,"nodeType":82},{},[],{"metadata":19053,"sys":19056,"fields":19061},{"tags":19054,"concepts":19055},[],[],{"space":19057,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":19059,"publishedVersion":62,"revision":44,"locale":29},{"sys":19058},{"type":12,"linkType":13,"id":14},{"sys":19060},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":19062},{"url":280,"details":19063,"fileName":286,"contentType":287},{"size":282,"image":19064},{"width":284,"height":285},{"sys":19066,"fields":19069},{"id":19067,"createdAt":19068},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":19070,"slug":19071,"articleIntro":19070,"category":19072},"6358 - Autres droits","compte-6358-autres-droits",[19073],{"metadata":19074,"sys":19077,"fields":19084},{"tags":19075,"concepts":19076},[],[],{"space":19078,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":19080,"publishedVersion":235,"revision":62,"contentType":19082,"locale":29},{"sys":19079},{"type":12,"linkType":13,"id":14},{"sys":19081},{"id":21,"type":12,"linkType":22},{"sys":19083},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":19085,"metaTitle":245,"metaDescription":246,"mainTitle":19086,"subtitle":265,"heroImage":19101,"ctaButton":288,"ctaLink":289},[244],{"data":19087,"content":19088,"nodeType":74},{},[19089,19095],{"data":19090,"content":19091,"nodeType":257},{},[19092],{"data":19093,"marks":19094,"value":256,"nodeType":82},{},[],{"data":19096,"content":19097,"nodeType":87},{},[19098],{"data":19099,"marks":19100,"value":264,"nodeType":82},{},[],{"metadata":19102,"sys":19105,"fields":19110},{"tags":19103,"concepts":19104},[],[],{"space":19106,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":19108,"publishedVersion":62,"revision":44,"locale":29},{"sys":19107},{"type":12,"linkType":13,"id":14},{"sys":19109},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":19111},{"url":280,"details":19112,"fileName":286,"contentType":287},{"size":282,"image":19113},{"width":284,"height":285},{"sys":19115,"fields":19118},{"id":19116,"createdAt":19117},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":19119,"slug":19120,"articleIntro":-1,"category":19121},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[19122],{"metadata":19123,"sys":19126,"fields":19133},{"tags":19124,"concepts":19125},[],[],{"space":19127,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":19129,"publishedVersion":235,"revision":62,"contentType":19131,"locale":29},{"sys":19128},{"type":12,"linkType":13,"id":14},{"sys":19130},{"id":21,"type":12,"linkType":22},{"sys":19132},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":19134,"metaTitle":245,"metaDescription":246,"mainTitle":19135,"subtitle":265,"heroImage":19150,"ctaButton":288,"ctaLink":289},[244],{"data":19136,"content":19137,"nodeType":74},{},[19138,19144],{"data":19139,"content":19140,"nodeType":257},{},[19141],{"data":19142,"marks":19143,"value":256,"nodeType":82},{},[],{"data":19145,"content":19146,"nodeType":87},{},[19147],{"data":19148,"marks":19149,"value":264,"nodeType":82},{},[],{"metadata":19151,"sys":19154,"fields":19159},{"tags":19152,"concepts":19153},[],[],{"space":19155,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":19157,"publishedVersion":62,"revision":44,"locale":29},{"sys":19156},{"type":12,"linkType":13,"id":14},{"sys":19158},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":19160},{"url":280,"details":19161,"fileName":286,"contentType":287},{"size":282,"image":19162},{"width":284,"height":285},{"sys":19164,"fields":19167},{"id":19165,"createdAt":19166},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":19168,"slug":19169,"articleIntro":19168,"category":19170},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[19171],{"metadata":19172,"sys":19175,"fields":19182},{"tags":19173,"concepts":19174},[],[],{"space":19176,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":19178,"publishedVersion":235,"revision":62,"contentType":19180,"locale":29},{"sys":19177},{"type":12,"linkType":13,"id":14},{"sys":19179},{"id":21,"type":12,"linkType":22},{"sys":19181},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":19183,"metaTitle":245,"metaDescription":246,"mainTitle":19184,"subtitle":265,"heroImage":19199,"ctaButton":288,"ctaLink":289},[244],{"data":19185,"content":19186,"nodeType":74},{},[19187,19193],{"data":19188,"content":19189,"nodeType":257},{},[19190],{"data":19191,"marks":19192,"value":256,"nodeType":82},{},[],{"data":19194,"content":19195,"nodeType":87},{},[19196],{"data":19197,"marks":19198,"value":264,"nodeType":82},{},[],{"metadata":19200,"sys":19203,"fields":19208},{"tags":19201,"concepts":19202},[],[],{"space":19204,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":19206,"publishedVersion":62,"revision":44,"locale":29},{"sys":19205},{"type":12,"linkType":13,"id":14},{"sys":19207},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":19209},{"url":280,"details":19210,"fileName":286,"contentType":287},{"size":282,"image":19211},{"width":284,"height":285},{"sys":19213,"fields":19216},{"id":19214,"createdAt":19215},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":19217,"slug":19218,"articleIntro":19217,"category":19219},"274 - Prêts","compte-274-prets",[19220],{"metadata":19221,"sys":19224,"fields":19231},{"tags":19222,"concepts":19223},[],[],{"space":19225,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":19227,"publishedVersion":235,"revision":62,"contentType":19229,"locale":29},{"sys":19226},{"type":12,"linkType":13,"id":14},{"sys":19228},{"id":21,"type":12,"linkType":22},{"sys":19230},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":19232,"metaTitle":245,"metaDescription":246,"mainTitle":19233,"subtitle":265,"heroImage":19248,"ctaButton":288,"ctaLink":289},[244],{"data":19234,"content":19235,"nodeType":74},{},[19236,19242],{"data":19237,"content":19238,"nodeType":257},{},[19239],{"data":19240,"marks":19241,"value":256,"nodeType":82},{},[],{"data":19243,"content":19244,"nodeType":87},{},[19245],{"data":19246,"marks":19247,"value":264,"nodeType":82},{},[],{"metadata":19249,"sys":19252,"fields":19257},{"tags":19250,"concepts":19251},[],[],{"space":19253,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":19255,"publishedVersion":62,"revision":44,"locale":29},{"sys":19254},{"type":12,"linkType":13,"id":14},{"sys":19256},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":19258},{"url":280,"details":19259,"fileName":286,"contentType":287},{"size":282,"image":19260},{"width":284,"height":285},{"sys":19262,"fields":19265},{"id":19263,"createdAt":19264},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":19266,"slug":19267,"articleIntro":19266,"category":19268},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[19269],{"metadata":19270,"sys":19273,"fields":19280},{"tags":19271,"concepts":19272},[],[],{"space":19274,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":19276,"publishedVersion":235,"revision":62,"contentType":19278,"locale":29},{"sys":19275},{"type":12,"linkType":13,"id":14},{"sys":19277},{"id":21,"type":12,"linkType":22},{"sys":19279},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":19281,"metaTitle":245,"metaDescription":246,"mainTitle":19282,"subtitle":265,"heroImage":19297,"ctaButton":288,"ctaLink":289},[244],{"data":19283,"content":19284,"nodeType":74},{},[19285,19291],{"data":19286,"content":19287,"nodeType":257},{},[19288],{"data":19289,"marks":19290,"value":256,"nodeType":82},{},[],{"data":19292,"content":19293,"nodeType":87},{},[19294],{"data":19295,"marks":19296,"value":264,"nodeType":82},{},[],{"metadata":19298,"sys":19301,"fields":19306},{"tags":19299,"concepts":19300},[],[],{"space":19302,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":19304,"publishedVersion":62,"revision":44,"locale":29},{"sys":19303},{"type":12,"linkType":13,"id":14},{"sys":19305},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":19307},{"url":280,"details":19308,"fileName":286,"contentType":287},{"size":282,"image":19309},{"width":284,"height":285},{"sys":19311,"fields":19314},{"id":19312,"createdAt":19313},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":19315,"slug":19316,"articleIntro":19315,"category":19317},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[19318],{"metadata":19319,"sys":19322,"fields":19329},{"tags":19320,"concepts":19321},[],[],{"space":19323,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":19325,"publishedVersion":235,"revision":62,"contentType":19327,"locale":29},{"sys":19324},{"type":12,"linkType":13,"id":14},{"sys":19326},{"id":21,"type":12,"linkType":22},{"sys":19328},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":19330,"metaTitle":245,"metaDescription":246,"mainTitle":19331,"subtitle":265,"heroImage":19346,"ctaButton":288,"ctaLink":289},[244],{"data":19332,"content":19333,"nodeType":74},{},[19334,19340],{"data":19335,"content":19336,"nodeType":257},{},[19337],{"data":19338,"marks":19339,"value":256,"nodeType":82},{},[],{"data":19341,"content":19342,"nodeType":87},{},[19343],{"data":19344,"marks":19345,"value":264,"nodeType":82},{},[],{"metadata":19347,"sys":19350,"fields":19355},{"tags":19348,"concepts":19349},[],[],{"space":19351,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":19353,"publishedVersion":62,"revision":44,"locale":29},{"sys":19352},{"type":12,"linkType":13,"id":14},{"sys":19354},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":19356},{"url":280,"details":19357,"fileName":286,"contentType":287},{"size":282,"image":19358},{"width":284,"height":285},{"sys":19360,"fields":19363},{"id":19361,"createdAt":19362},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":19364,"slug":19365,"articleIntro":19364,"category":19366},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[19367],{"metadata":19368,"sys":19371,"fields":19378},{"tags":19369,"concepts":19370},[],[],{"space":19372,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":19374,"publishedVersion":235,"revision":62,"contentType":19376,"locale":29},{"sys":19373},{"type":12,"linkType":13,"id":14},{"sys":19375},{"id":21,"type":12,"linkType":22},{"sys":19377},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":19379,"metaTitle":245,"metaDescription":246,"mainTitle":19380,"subtitle":265,"heroImage":19395,"ctaButton":288,"ctaLink":289},[244],{"data":19381,"content":19382,"nodeType":74},{},[19383,19389],{"data":19384,"content":19385,"nodeType":257},{},[19386],{"data":19387,"marks":19388,"value":256,"nodeType":82},{},[],{"data":19390,"content":19391,"nodeType":87},{},[19392],{"data":19393,"marks":19394,"value":264,"nodeType":82},{},[],{"metadata":19396,"sys":19399,"fields":19404},{"tags":19397,"concepts":19398},[],[],{"space":19400,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":19402,"publishedVersion":62,"revision":44,"locale":29},{"sys":19401},{"type":12,"linkType":13,"id":14},{"sys":19403},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":19405},{"url":280,"details":19406,"fileName":286,"contentType":287},{"size":282,"image":19407},{"width":284,"height":285},{"sys":19409,"fields":19412},{"id":19410,"createdAt":19411},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":19413,"slug":19414,"articleIntro":19413,"category":19415},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[19416],{"metadata":19417,"sys":19420,"fields":19427},{"tags":19418,"concepts":19419},[],[],{"space":19421,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":19423,"publishedVersion":235,"revision":62,"contentType":19425,"locale":29},{"sys":19422},{"type":12,"linkType":13,"id":14},{"sys":19424},{"id":21,"type":12,"linkType":22},{"sys":19426},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":19428,"metaTitle":245,"metaDescription":246,"mainTitle":19429,"subtitle":265,"heroImage":19444,"ctaButton":288,"ctaLink":289},[244],{"data":19430,"content":19431,"nodeType":74},{},[19432,19438],{"data":19433,"content":19434,"nodeType":257},{},[19435],{"data":19436,"marks":19437,"value":256,"nodeType":82},{},[],{"data":19439,"content":19440,"nodeType":87},{},[19441],{"data":19442,"marks":19443,"value":264,"nodeType":82},{},[],{"metadata":19445,"sys":19448,"fields":19453},{"tags":19446,"concepts":19447},[],[],{"space":19449,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":19451,"publishedVersion":62,"revision":44,"locale":29},{"sys":19450},{"type":12,"linkType":13,"id":14},{"sys":19452},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":19454},{"url":280,"details":19455,"fileName":286,"contentType":287},{"size":282,"image":19456},{"width":284,"height":285},{"sys":19458,"fields":19461},{"id":19459,"createdAt":19460},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":19462,"slug":19463,"articleIntro":19462,"category":19464},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[19465],{"metadata":19466,"sys":19469,"fields":19476},{"tags":19467,"concepts":19468},[],[],{"space":19470,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":19472,"publishedVersion":235,"revision":62,"contentType":19474,"locale":29},{"sys":19471},{"type":12,"linkType":13,"id":14},{"sys":19473},{"id":21,"type":12,"linkType":22},{"sys":19475},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":19477,"metaTitle":245,"metaDescription":246,"mainTitle":19478,"subtitle":265,"heroImage":19493,"ctaButton":288,"ctaLink":289},[244],{"data":19479,"content":19480,"nodeType":74},{},[19481,19487],{"data":19482,"content":19483,"nodeType":257},{},[19484],{"data":19485,"marks":19486,"value":256,"nodeType":82},{},[],{"data":19488,"content":19489,"nodeType":87},{},[19490],{"data":19491,"marks":19492,"value":264,"nodeType":82},{},[],{"metadata":19494,"sys":19497,"fields":19502},{"tags":19495,"concepts":19496},[],[],{"space":19498,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":19500,"publishedVersion":62,"revision":44,"locale":29},{"sys":19499},{"type":12,"linkType":13,"id":14},{"sys":19501},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":19503},{"url":280,"details":19504,"fileName":286,"contentType":287},{"size":282,"image":19505},{"width":284,"height":285},{"sys":19507,"fields":19510},{"id":19508,"createdAt":19509},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":19511,"slug":19512,"articleIntro":19511,"category":19513},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[19514],{"metadata":19515,"sys":19518,"fields":19525},{"tags":19516,"concepts":19517},[],[],{"space":19519,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":19521,"publishedVersion":235,"revision":62,"contentType":19523,"locale":29},{"sys":19520},{"type":12,"linkType":13,"id":14},{"sys":19522},{"id":21,"type":12,"linkType":22},{"sys":19524},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":19526,"metaTitle":245,"metaDescription":246,"mainTitle":19527,"subtitle":265,"heroImage":19542,"ctaButton":288,"ctaLink":289},[244],{"data":19528,"content":19529,"nodeType":74},{},[19530,19536],{"data":19531,"content":19532,"nodeType":257},{},[19533],{"data":19534,"marks":19535,"value":256,"nodeType":82},{},[],{"data":19537,"content":19538,"nodeType":87},{},[19539],{"data":19540,"marks":19541,"value":264,"nodeType":82},{},[],{"metadata":19543,"sys":19546,"fields":19551},{"tags":19544,"concepts":19545},[],[],{"space":19547,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":19549,"publishedVersion":62,"revision":44,"locale":29},{"sys":19548},{"type":12,"linkType":13,"id":14},{"sys":19550},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":19552},{"url":280,"details":19553,"fileName":286,"contentType":287},{"size":282,"image":19554},{"width":284,"height":285},{"sys":19556,"fields":19559},{"id":19557,"createdAt":19558},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":19560,"slug":19561,"articleIntro":19560,"category":19562},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[19563],{"metadata":19564,"sys":19567,"fields":19574},{"tags":19565,"concepts":19566},[],[],{"space":19568,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":19570,"publishedVersion":235,"revision":62,"contentType":19572,"locale":29},{"sys":19569},{"type":12,"linkType":13,"id":14},{"sys":19571},{"id":21,"type":12,"linkType":22},{"sys":19573},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":19575,"metaTitle":245,"metaDescription":246,"mainTitle":19576,"subtitle":265,"heroImage":19591,"ctaButton":288,"ctaLink":289},[244],{"data":19577,"content":19578,"nodeType":74},{},[19579,19585],{"data":19580,"content":19581,"nodeType":257},{},[19582],{"data":19583,"marks":19584,"value":256,"nodeType":82},{},[],{"data":19586,"content":19587,"nodeType":87},{},[19588],{"data":19589,"marks":19590,"value":264,"nodeType":82},{},[],{"metadata":19592,"sys":19595,"fields":19600},{"tags":19593,"concepts":19594},[],[],{"space":19596,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":19598,"publishedVersion":62,"revision":44,"locale":29},{"sys":19597},{"type":12,"linkType":13,"id":14},{"sys":19599},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":19601},{"url":280,"details":19602,"fileName":286,"contentType":287},{"size":282,"image":19603},{"width":284,"height":285},{"sys":19605,"fields":19608},{"id":19606,"createdAt":19607},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":19609,"slug":19610,"articleIntro":-1,"category":19611},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[19612],{"metadata":19613,"sys":19616,"fields":19623},{"tags":19614,"concepts":19615},[],[],{"space":19617,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":19619,"publishedVersion":235,"revision":62,"contentType":19621,"locale":29},{"sys":19618},{"type":12,"linkType":13,"id":14},{"sys":19620},{"id":21,"type":12,"linkType":22},{"sys":19622},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":19624,"metaTitle":245,"metaDescription":246,"mainTitle":19625,"subtitle":265,"heroImage":19640,"ctaButton":288,"ctaLink":289},[244],{"data":19626,"content":19627,"nodeType":74},{},[19628,19634],{"data":19629,"content":19630,"nodeType":257},{},[19631],{"data":19632,"marks":19633,"value":256,"nodeType":82},{},[],{"data":19635,"content":19636,"nodeType":87},{},[19637],{"data":19638,"marks":19639,"value":264,"nodeType":82},{},[],{"metadata":19641,"sys":19644,"fields":19649},{"tags":19642,"concepts":19643},[],[],{"space":19645,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":19647,"publishedVersion":62,"revision":44,"locale":29},{"sys":19646},{"type":12,"linkType":13,"id":14},{"sys":19648},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":19650},{"url":280,"details":19651,"fileName":286,"contentType":287},{"size":282,"image":19652},{"width":284,"height":285},{"sys":19654,"fields":19657},{"id":19655,"createdAt":19656},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":19658,"slug":19659,"articleIntro":19658,"category":19660},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[19661],{"metadata":19662,"sys":19665,"fields":19672},{"tags":19663,"concepts":19664},[],[],{"space":19666,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":19668,"publishedVersion":235,"revision":62,"contentType":19670,"locale":29},{"sys":19667},{"type":12,"linkType":13,"id":14},{"sys":19669},{"id":21,"type":12,"linkType":22},{"sys":19671},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":19673,"metaTitle":245,"metaDescription":246,"mainTitle":19674,"subtitle":265,"heroImage":19689,"ctaButton":288,"ctaLink":289},[244],{"data":19675,"content":19676,"nodeType":74},{},[19677,19683],{"data":19678,"content":19679,"nodeType":257},{},[19680],{"data":19681,"marks":19682,"value":256,"nodeType":82},{},[],{"data":19684,"content":19685,"nodeType":87},{},[19686],{"data":19687,"marks":19688,"value":264,"nodeType":82},{},[],{"metadata":19690,"sys":19693,"fields":19698},{"tags":19691,"concepts":19692},[],[],{"space":19694,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":19696,"publishedVersion":62,"revision":44,"locale":29},{"sys":19695},{"type":12,"linkType":13,"id":14},{"sys":19697},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":19699},{"url":280,"details":19700,"fileName":286,"contentType":287},{"size":282,"image":19701},{"width":284,"height":285},{"sys":19703,"fields":19706},{"id":19704,"createdAt":19705},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":19707,"slug":19708,"articleIntro":19707,"category":19709},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[19710],{"metadata":19711,"sys":19714,"fields":19721},{"tags":19712,"concepts":19713},[],[],{"space":19715,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":19717,"publishedVersion":235,"revision":62,"contentType":19719,"locale":29},{"sys":19716},{"type":12,"linkType":13,"id":14},{"sys":19718},{"id":21,"type":12,"linkType":22},{"sys":19720},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":19722,"metaTitle":245,"metaDescription":246,"mainTitle":19723,"subtitle":265,"heroImage":19738,"ctaButton":288,"ctaLink":289},[244],{"data":19724,"content":19725,"nodeType":74},{},[19726,19732],{"data":19727,"content":19728,"nodeType":257},{},[19729],{"data":19730,"marks":19731,"value":256,"nodeType":82},{},[],{"data":19733,"content":19734,"nodeType":87},{},[19735],{"data":19736,"marks":19737,"value":264,"nodeType":82},{},[],{"metadata":19739,"sys":19742,"fields":19747},{"tags":19740,"concepts":19741},[],[],{"space":19743,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":19745,"publishedVersion":62,"revision":44,"locale":29},{"sys":19744},{"type":12,"linkType":13,"id":14},{"sys":19746},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":19748},{"url":280,"details":19749,"fileName":286,"contentType":287},{"size":282,"image":19750},{"width":284,"height":285},{"sys":19752,"fields":19755},{"id":19753,"createdAt":19754},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":19756,"slug":19757,"articleIntro":19756,"category":19758},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[19759],{"metadata":19760,"sys":19763,"fields":19770},{"tags":19761,"concepts":19762},[],[],{"space":19764,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":19766,"publishedVersion":235,"revision":62,"contentType":19768,"locale":29},{"sys":19765},{"type":12,"linkType":13,"id":14},{"sys":19767},{"id":21,"type":12,"linkType":22},{"sys":19769},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":19771,"metaTitle":245,"metaDescription":246,"mainTitle":19772,"subtitle":265,"heroImage":19787,"ctaButton":288,"ctaLink":289},[244],{"data":19773,"content":19774,"nodeType":74},{},[19775,19781],{"data":19776,"content":19777,"nodeType":257},{},[19778],{"data":19779,"marks":19780,"value":256,"nodeType":82},{},[],{"data":19782,"content":19783,"nodeType":87},{},[19784],{"data":19785,"marks":19786,"value":264,"nodeType":82},{},[],{"metadata":19788,"sys":19791,"fields":19796},{"tags":19789,"concepts":19790},[],[],{"space":19792,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":19794,"publishedVersion":62,"revision":44,"locale":29},{"sys":19793},{"type":12,"linkType":13,"id":14},{"sys":19795},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":19797},{"url":280,"details":19798,"fileName":286,"contentType":287},{"size":282,"image":19799},{"width":284,"height":285},{"sys":19801,"fields":19804},{"id":19802,"createdAt":19803},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":19805,"slug":19806,"articleIntro":19805,"category":19807},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[19808],{"metadata":19809,"sys":19812,"fields":19819},{"tags":19810,"concepts":19811},[],[],{"space":19813,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":19815,"publishedVersion":235,"revision":62,"contentType":19817,"locale":29},{"sys":19814},{"type":12,"linkType":13,"id":14},{"sys":19816},{"id":21,"type":12,"linkType":22},{"sys":19818},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":19820,"metaTitle":245,"metaDescription":246,"mainTitle":19821,"subtitle":265,"heroImage":19836,"ctaButton":288,"ctaLink":289},[244],{"data":19822,"content":19823,"nodeType":74},{},[19824,19830],{"data":19825,"content":19826,"nodeType":257},{},[19827],{"data":19828,"marks":19829,"value":256,"nodeType":82},{},[],{"data":19831,"content":19832,"nodeType":87},{},[19833],{"data":19834,"marks":19835,"value":264,"nodeType":82},{},[],{"metadata":19837,"sys":19840,"fields":19845},{"tags":19838,"concepts":19839},[],[],{"space":19841,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":19843,"publishedVersion":62,"revision":44,"locale":29},{"sys":19842},{"type":12,"linkType":13,"id":14},{"sys":19844},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":19846},{"url":280,"details":19847,"fileName":286,"contentType":287},{"size":282,"image":19848},{"width":284,"height":285},{"sys":19850,"fields":19853},{"id":19851,"createdAt":19852},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":19854,"slug":19855,"articleIntro":19854,"category":19856},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[19857],{"metadata":19858,"sys":19861,"fields":19868},{"tags":19859,"concepts":19860},[],[],{"space":19862,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":19864,"publishedVersion":235,"revision":62,"contentType":19866,"locale":29},{"sys":19863},{"type":12,"linkType":13,"id":14},{"sys":19865},{"id":21,"type":12,"linkType":22},{"sys":19867},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":19869,"metaTitle":245,"metaDescription":246,"mainTitle":19870,"subtitle":265,"heroImage":19885,"ctaButton":288,"ctaLink":289},[244],{"data":19871,"content":19872,"nodeType":74},{},[19873,19879],{"data":19874,"content":19875,"nodeType":257},{},[19876],{"data":19877,"marks":19878,"value":256,"nodeType":82},{},[],{"data":19880,"content":19881,"nodeType":87},{},[19882],{"data":19883,"marks":19884,"value":264,"nodeType":82},{},[],{"metadata":19886,"sys":19889,"fields":19894},{"tags":19887,"concepts":19888},[],[],{"space":19890,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":19892,"publishedVersion":62,"revision":44,"locale":29},{"sys":19891},{"type":12,"linkType":13,"id":14},{"sys":19893},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":19895},{"url":280,"details":19896,"fileName":286,"contentType":287},{"size":282,"image":19897},{"width":284,"height":285},{"sys":19899,"fields":19902},{"id":19900,"createdAt":19901},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":19903,"slug":19904,"articleIntro":19903,"category":19905},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[19906],{"metadata":19907,"sys":19910,"fields":19917},{"tags":19908,"concepts":19909},[],[],{"space":19911,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":19913,"publishedVersion":235,"revision":62,"contentType":19915,"locale":29},{"sys":19912},{"type":12,"linkType":13,"id":14},{"sys":19914},{"id":21,"type":12,"linkType":22},{"sys":19916},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":19918,"metaTitle":245,"metaDescription":246,"mainTitle":19919,"subtitle":265,"heroImage":19934,"ctaButton":288,"ctaLink":289},[244],{"data":19920,"content":19921,"nodeType":74},{},[19922,19928],{"data":19923,"content":19924,"nodeType":257},{},[19925],{"data":19926,"marks":19927,"value":256,"nodeType":82},{},[],{"data":19929,"content":19930,"nodeType":87},{},[19931],{"data":19932,"marks":19933,"value":264,"nodeType":82},{},[],{"metadata":19935,"sys":19938,"fields":19943},{"tags":19936,"concepts":19937},[],[],{"space":19939,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":19941,"publishedVersion":62,"revision":44,"locale":29},{"sys":19940},{"type":12,"linkType":13,"id":14},{"sys":19942},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":19944},{"url":280,"details":19945,"fileName":286,"contentType":287},{"size":282,"image":19946},{"width":284,"height":285},{"sys":19948,"fields":19951},{"id":19949,"createdAt":19950},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":19952,"slug":19953,"articleIntro":-1,"category":19954},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[19955],{"metadata":19956,"sys":19959,"fields":19966},{"tags":19957,"concepts":19958},[],[],{"space":19960,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":19962,"publishedVersion":235,"revision":62,"contentType":19964,"locale":29},{"sys":19961},{"type":12,"linkType":13,"id":14},{"sys":19963},{"id":21,"type":12,"linkType":22},{"sys":19965},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":19967,"metaTitle":245,"metaDescription":246,"mainTitle":19968,"subtitle":265,"heroImage":19983,"ctaButton":288,"ctaLink":289},[244],{"data":19969,"content":19970,"nodeType":74},{},[19971,19977],{"data":19972,"content":19973,"nodeType":257},{},[19974],{"data":19975,"marks":19976,"value":256,"nodeType":82},{},[],{"data":19978,"content":19979,"nodeType":87},{},[19980],{"data":19981,"marks":19982,"value":264,"nodeType":82},{},[],{"metadata":19984,"sys":19987,"fields":19992},{"tags":19985,"concepts":19986},[],[],{"space":19988,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":19990,"publishedVersion":62,"revision":44,"locale":29},{"sys":19989},{"type":12,"linkType":13,"id":14},{"sys":19991},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":19993},{"url":280,"details":19994,"fileName":286,"contentType":287},{"size":282,"image":19995},{"width":284,"height":285},{"sys":19997,"fields":20000},{"id":19998,"createdAt":19999},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":20001,"slug":20002,"articleIntro":20001,"category":20003},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[20004],{"metadata":20005,"sys":20008,"fields":20015},{"tags":20006,"concepts":20007},[],[],{"space":20009,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":20011,"publishedVersion":235,"revision":62,"contentType":20013,"locale":29},{"sys":20010},{"type":12,"linkType":13,"id":14},{"sys":20012},{"id":21,"type":12,"linkType":22},{"sys":20014},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":20016,"metaTitle":245,"metaDescription":246,"mainTitle":20017,"subtitle":265,"heroImage":20032,"ctaButton":288,"ctaLink":289},[244],{"data":20018,"content":20019,"nodeType":74},{},[20020,20026],{"data":20021,"content":20022,"nodeType":257},{},[20023],{"data":20024,"marks":20025,"value":256,"nodeType":82},{},[],{"data":20027,"content":20028,"nodeType":87},{},[20029],{"data":20030,"marks":20031,"value":264,"nodeType":82},{},[],{"metadata":20033,"sys":20036,"fields":20041},{"tags":20034,"concepts":20035},[],[],{"space":20037,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":20039,"publishedVersion":62,"revision":44,"locale":29},{"sys":20038},{"type":12,"linkType":13,"id":14},{"sys":20040},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":20042},{"url":280,"details":20043,"fileName":286,"contentType":287},{"size":282,"image":20044},{"width":284,"height":285},{"sys":20046,"fields":20049},{"id":20047,"createdAt":20048},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":20050,"slug":20051,"articleIntro":20050,"category":20052},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[20053],{"metadata":20054,"sys":20057,"fields":20064},{"tags":20055,"concepts":20056},[],[],{"space":20058,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":20060,"publishedVersion":235,"revision":62,"contentType":20062,"locale":29},{"sys":20059},{"type":12,"linkType":13,"id":14},{"sys":20061},{"id":21,"type":12,"linkType":22},{"sys":20063},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":20065,"metaTitle":245,"metaDescription":246,"mainTitle":20066,"subtitle":265,"heroImage":20081,"ctaButton":288,"ctaLink":289},[244],{"data":20067,"content":20068,"nodeType":74},{},[20069,20075],{"data":20070,"content":20071,"nodeType":257},{},[20072],{"data":20073,"marks":20074,"value":256,"nodeType":82},{},[],{"data":20076,"content":20077,"nodeType":87},{},[20078],{"data":20079,"marks":20080,"value":264,"nodeType":82},{},[],{"metadata":20082,"sys":20085,"fields":20090},{"tags":20083,"concepts":20084},[],[],{"space":20086,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":20088,"publishedVersion":62,"revision":44,"locale":29},{"sys":20087},{"type":12,"linkType":13,"id":14},{"sys":20089},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":20091},{"url":280,"details":20092,"fileName":286,"contentType":287},{"size":282,"image":20093},{"width":284,"height":285},{"sys":20095,"fields":20098},{"id":20096,"createdAt":20097},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":20099,"slug":20100,"articleIntro":20099,"category":20101},"72 - Production immobilisée","compte-72-production-immobilisee",[20102],{"metadata":20103,"sys":20106,"fields":20113},{"tags":20104,"concepts":20105},[],[],{"space":20107,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":20109,"publishedVersion":235,"revision":62,"contentType":20111,"locale":29},{"sys":20108},{"type":12,"linkType":13,"id":14},{"sys":20110},{"id":21,"type":12,"linkType":22},{"sys":20112},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":20114,"metaTitle":245,"metaDescription":246,"mainTitle":20115,"subtitle":265,"heroImage":20130,"ctaButton":288,"ctaLink":289},[244],{"data":20116,"content":20117,"nodeType":74},{},[20118,20124],{"data":20119,"content":20120,"nodeType":257},{},[20121],{"data":20122,"marks":20123,"value":256,"nodeType":82},{},[],{"data":20125,"content":20126,"nodeType":87},{},[20127],{"data":20128,"marks":20129,"value":264,"nodeType":82},{},[],{"metadata":20131,"sys":20134,"fields":20139},{"tags":20132,"concepts":20133},[],[],{"space":20135,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":20137,"publishedVersion":62,"revision":44,"locale":29},{"sys":20136},{"type":12,"linkType":13,"id":14},{"sys":20138},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":20140},{"url":280,"details":20141,"fileName":286,"contentType":287},{"size":282,"image":20142},{"width":284,"height":285},{"sys":20144,"fields":20147},{"id":20145,"createdAt":20146},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":20148,"slug":20149,"articleIntro":20148,"category":20150},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[20151],{"metadata":20152,"sys":20155,"fields":20162},{"tags":20153,"concepts":20154},[],[],{"space":20156,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":20158,"publishedVersion":235,"revision":62,"contentType":20160,"locale":29},{"sys":20157},{"type":12,"linkType":13,"id":14},{"sys":20159},{"id":21,"type":12,"linkType":22},{"sys":20161},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":20163,"metaTitle":245,"metaDescription":246,"mainTitle":20164,"subtitle":265,"heroImage":20179,"ctaButton":288,"ctaLink":289},[244],{"data":20165,"content":20166,"nodeType":74},{},[20167,20173],{"data":20168,"content":20169,"nodeType":257},{},[20170],{"data":20171,"marks":20172,"value":256,"nodeType":82},{},[],{"data":20174,"content":20175,"nodeType":87},{},[20176],{"data":20177,"marks":20178,"value":264,"nodeType":82},{},[],{"metadata":20180,"sys":20183,"fields":20188},{"tags":20181,"concepts":20182},[],[],{"space":20184,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":20186,"publishedVersion":62,"revision":44,"locale":29},{"sys":20185},{"type":12,"linkType":13,"id":14},{"sys":20187},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":20189},{"url":280,"details":20190,"fileName":286,"contentType":287},{"size":282,"image":20191},{"width":284,"height":285},{"sys":20193,"fields":20196},{"id":20194,"createdAt":20195},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":20197,"slug":20198,"articleIntro":-1,"category":20199},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[20200],{"metadata":20201,"sys":20204,"fields":20211},{"tags":20202,"concepts":20203},[],[],{"space":20205,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":20207,"publishedVersion":235,"revision":62,"contentType":20209,"locale":29},{"sys":20206},{"type":12,"linkType":13,"id":14},{"sys":20208},{"id":21,"type":12,"linkType":22},{"sys":20210},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":20212,"metaTitle":245,"metaDescription":246,"mainTitle":20213,"subtitle":265,"heroImage":20228,"ctaButton":288,"ctaLink":289},[244],{"data":20214,"content":20215,"nodeType":74},{},[20216,20222],{"data":20217,"content":20218,"nodeType":257},{},[20219],{"data":20220,"marks":20221,"value":256,"nodeType":82},{},[],{"data":20223,"content":20224,"nodeType":87},{},[20225],{"data":20226,"marks":20227,"value":264,"nodeType":82},{},[],{"metadata":20229,"sys":20232,"fields":20237},{"tags":20230,"concepts":20231},[],[],{"space":20233,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":20235,"publishedVersion":62,"revision":44,"locale":29},{"sys":20234},{"type":12,"linkType":13,"id":14},{"sys":20236},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":20238},{"url":280,"details":20239,"fileName":286,"contentType":287},{"size":282,"image":20240},{"width":284,"height":285},{"sys":20242,"fields":20245},{"id":20243,"createdAt":20244},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":20246,"slug":20247,"articleIntro":20246,"category":20248},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[20249],{"metadata":20250,"sys":20253,"fields":20260},{"tags":20251,"concepts":20252},[],[],{"space":20254,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":20256,"publishedVersion":235,"revision":62,"contentType":20258,"locale":29},{"sys":20255},{"type":12,"linkType":13,"id":14},{"sys":20257},{"id":21,"type":12,"linkType":22},{"sys":20259},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":20261,"metaTitle":245,"metaDescription":246,"mainTitle":20262,"subtitle":265,"heroImage":20277,"ctaButton":288,"ctaLink":289},[244],{"data":20263,"content":20264,"nodeType":74},{},[20265,20271],{"data":20266,"content":20267,"nodeType":257},{},[20268],{"data":20269,"marks":20270,"value":256,"nodeType":82},{},[],{"data":20272,"content":20273,"nodeType":87},{},[20274],{"data":20275,"marks":20276,"value":264,"nodeType":82},{},[],{"metadata":20278,"sys":20281,"fields":20286},{"tags":20279,"concepts":20280},[],[],{"space":20282,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":20284,"publishedVersion":62,"revision":44,"locale":29},{"sys":20283},{"type":12,"linkType":13,"id":14},{"sys":20285},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":20287},{"url":280,"details":20288,"fileName":286,"contentType":287},{"size":282,"image":20289},{"width":284,"height":285},{"sys":20291,"fields":20294},{"id":20292,"createdAt":20293},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":20295,"slug":20296,"articleIntro":20295,"category":20297},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[20298],{"metadata":20299,"sys":20302,"fields":20309},{"tags":20300,"concepts":20301},[],[],{"space":20303,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":20305,"publishedVersion":235,"revision":62,"contentType":20307,"locale":29},{"sys":20304},{"type":12,"linkType":13,"id":14},{"sys":20306},{"id":21,"type":12,"linkType":22},{"sys":20308},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":20310,"metaTitle":245,"metaDescription":246,"mainTitle":20311,"subtitle":265,"heroImage":20326,"ctaButton":288,"ctaLink":289},[244],{"data":20312,"content":20313,"nodeType":74},{},[20314,20320],{"data":20315,"content":20316,"nodeType":257},{},[20317],{"data":20318,"marks":20319,"value":256,"nodeType":82},{},[],{"data":20321,"content":20322,"nodeType":87},{},[20323],{"data":20324,"marks":20325,"value":264,"nodeType":82},{},[],{"metadata":20327,"sys":20330,"fields":20335},{"tags":20328,"concepts":20329},[],[],{"space":20331,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":20333,"publishedVersion":62,"revision":44,"locale":29},{"sys":20332},{"type":12,"linkType":13,"id":14},{"sys":20334},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":20336},{"url":280,"details":20337,"fileName":286,"contentType":287},{"size":282,"image":20338},{"width":284,"height":285},{"sys":20340,"fields":20343},{"id":20341,"createdAt":20342},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":20344,"slug":20345,"articleIntro":-1,"category":20346},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[20347],{"metadata":20348,"sys":20351,"fields":20358},{"tags":20349,"concepts":20350},[],[],{"space":20352,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":20354,"publishedVersion":235,"revision":62,"contentType":20356,"locale":29},{"sys":20353},{"type":12,"linkType":13,"id":14},{"sys":20355},{"id":21,"type":12,"linkType":22},{"sys":20357},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":20359,"metaTitle":245,"metaDescription":246,"mainTitle":20360,"subtitle":265,"heroImage":20375,"ctaButton":288,"ctaLink":289},[244],{"data":20361,"content":20362,"nodeType":74},{},[20363,20369],{"data":20364,"content":20365,"nodeType":257},{},[20366],{"data":20367,"marks":20368,"value":256,"nodeType":82},{},[],{"data":20370,"content":20371,"nodeType":87},{},[20372],{"data":20373,"marks":20374,"value":264,"nodeType":82},{},[],{"metadata":20376,"sys":20379,"fields":20384},{"tags":20377,"concepts":20378},[],[],{"space":20380,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":20382,"publishedVersion":62,"revision":44,"locale":29},{"sys":20381},{"type":12,"linkType":13,"id":14},{"sys":20383},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":20385},{"url":280,"details":20386,"fileName":286,"contentType":287},{"size":282,"image":20387},{"width":284,"height":285},{"sys":20389,"fields":20392},{"id":20390,"createdAt":20391},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":20393,"slug":20394,"articleIntro":20393,"category":20395},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[20396],{"metadata":20397,"sys":20400,"fields":20407},{"tags":20398,"concepts":20399},[],[],{"space":20401,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":20403,"publishedVersion":235,"revision":62,"contentType":20405,"locale":29},{"sys":20402},{"type":12,"linkType":13,"id":14},{"sys":20404},{"id":21,"type":12,"linkType":22},{"sys":20406},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":20408,"metaTitle":245,"metaDescription":246,"mainTitle":20409,"subtitle":265,"heroImage":20424,"ctaButton":288,"ctaLink":289},[244],{"data":20410,"content":20411,"nodeType":74},{},[20412,20418],{"data":20413,"content":20414,"nodeType":257},{},[20415],{"data":20416,"marks":20417,"value":256,"nodeType":82},{},[],{"data":20419,"content":20420,"nodeType":87},{},[20421],{"data":20422,"marks":20423,"value":264,"nodeType":82},{},[],{"metadata":20425,"sys":20428,"fields":20433},{"tags":20426,"concepts":20427},[],[],{"space":20429,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":20431,"publishedVersion":62,"revision":44,"locale":29},{"sys":20430},{"type":12,"linkType":13,"id":14},{"sys":20432},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":20434},{"url":280,"details":20435,"fileName":286,"contentType":287},{"size":282,"image":20436},{"width":284,"height":285},{"sys":20438,"fields":20441},{"id":20439,"createdAt":20440},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":20442,"slug":20443,"articleIntro":20442,"category":20444},"Compte 58 - Virements internes","compte-58-virements-internes",[20445],{"metadata":20446,"sys":20449,"fields":20456},{"tags":20447,"concepts":20448},[],[],{"space":20450,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":20452,"publishedVersion":235,"revision":62,"contentType":20454,"locale":29},{"sys":20451},{"type":12,"linkType":13,"id":14},{"sys":20453},{"id":21,"type":12,"linkType":22},{"sys":20455},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":20457,"metaTitle":245,"metaDescription":246,"mainTitle":20458,"subtitle":265,"heroImage":20473,"ctaButton":288,"ctaLink":289},[244],{"data":20459,"content":20460,"nodeType":74},{},[20461,20467],{"data":20462,"content":20463,"nodeType":257},{},[20464],{"data":20465,"marks":20466,"value":256,"nodeType":82},{},[],{"data":20468,"content":20469,"nodeType":87},{},[20470],{"data":20471,"marks":20472,"value":264,"nodeType":82},{},[],{"metadata":20474,"sys":20477,"fields":20482},{"tags":20475,"concepts":20476},[],[],{"space":20478,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":20480,"publishedVersion":62,"revision":44,"locale":29},{"sys":20479},{"type":12,"linkType":13,"id":14},{"sys":20481},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":20483},{"url":280,"details":20484,"fileName":286,"contentType":287},{"size":282,"image":20485},{"width":284,"height":285},{"sys":20487,"fields":20490},{"id":20488,"createdAt":20489},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":20491,"slug":20492,"articleIntro":20491,"category":20493},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[20494],{"metadata":20495,"sys":20498,"fields":20505},{"tags":20496,"concepts":20497},[],[],{"space":20499,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":20501,"publishedVersion":235,"revision":62,"contentType":20503,"locale":29},{"sys":20500},{"type":12,"linkType":13,"id":14},{"sys":20502},{"id":21,"type":12,"linkType":22},{"sys":20504},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":20506,"metaTitle":245,"metaDescription":246,"mainTitle":20507,"subtitle":265,"heroImage":20522,"ctaButton":288,"ctaLink":289},[244],{"data":20508,"content":20509,"nodeType":74},{},[20510,20516],{"data":20511,"content":20512,"nodeType":257},{},[20513],{"data":20514,"marks":20515,"value":256,"nodeType":82},{},[],{"data":20517,"content":20518,"nodeType":87},{},[20519],{"data":20520,"marks":20521,"value":264,"nodeType":82},{},[],{"metadata":20523,"sys":20526,"fields":20531},{"tags":20524,"concepts":20525},[],[],{"space":20527,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":20529,"publishedVersion":62,"revision":44,"locale":29},{"sys":20528},{"type":12,"linkType":13,"id":14},{"sys":20530},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":20532},{"url":280,"details":20533,"fileName":286,"contentType":287},{"size":282,"image":20534},{"width":284,"height":285},{"sys":20536,"fields":20539},{"id":20537,"createdAt":20538},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":20540,"slug":20541,"articleIntro":20540,"category":20542},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[20543],{"metadata":20544,"sys":20547,"fields":20554},{"tags":20545,"concepts":20546},[],[],{"space":20548,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":20550,"publishedVersion":235,"revision":62,"contentType":20552,"locale":29},{"sys":20549},{"type":12,"linkType":13,"id":14},{"sys":20551},{"id":21,"type":12,"linkType":22},{"sys":20553},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":20555,"metaTitle":245,"metaDescription":246,"mainTitle":20556,"subtitle":265,"heroImage":20571,"ctaButton":288,"ctaLink":289},[244],{"data":20557,"content":20558,"nodeType":74},{},[20559,20565],{"data":20560,"content":20561,"nodeType":257},{},[20562],{"data":20563,"marks":20564,"value":256,"nodeType":82},{},[],{"data":20566,"content":20567,"nodeType":87},{},[20568],{"data":20569,"marks":20570,"value":264,"nodeType":82},{},[],{"metadata":20572,"sys":20575,"fields":20580},{"tags":20573,"concepts":20574},[],[],{"space":20576,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":20578,"publishedVersion":62,"revision":44,"locale":29},{"sys":20577},{"type":12,"linkType":13,"id":14},{"sys":20579},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":20581},{"url":280,"details":20582,"fileName":286,"contentType":287},{"size":282,"image":20583},{"width":284,"height":285},{"sys":20585,"fields":20588},{"id":20586,"createdAt":20587},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":20589,"slug":20590,"articleIntro":20589,"category":20591},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[20592],{"metadata":20593,"sys":20596,"fields":20603},{"tags":20594,"concepts":20595},[],[],{"space":20597,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":20599,"publishedVersion":235,"revision":62,"contentType":20601,"locale":29},{"sys":20598},{"type":12,"linkType":13,"id":14},{"sys":20600},{"id":21,"type":12,"linkType":22},{"sys":20602},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":20604,"metaTitle":245,"metaDescription":246,"mainTitle":20605,"subtitle":265,"heroImage":20620,"ctaButton":288,"ctaLink":289},[244],{"data":20606,"content":20607,"nodeType":74},{},[20608,20614],{"data":20609,"content":20610,"nodeType":257},{},[20611],{"data":20612,"marks":20613,"value":256,"nodeType":82},{},[],{"data":20615,"content":20616,"nodeType":87},{},[20617],{"data":20618,"marks":20619,"value":264,"nodeType":82},{},[],{"metadata":20621,"sys":20624,"fields":20629},{"tags":20622,"concepts":20623},[],[],{"space":20625,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":20627,"publishedVersion":62,"revision":44,"locale":29},{"sys":20626},{"type":12,"linkType":13,"id":14},{"sys":20628},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":20630},{"url":280,"details":20631,"fileName":286,"contentType":287},{"size":282,"image":20632},{"width":284,"height":285},{"sys":20634,"fields":20637},{"id":20635,"createdAt":20636},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":20638,"slug":20639,"articleIntro":20638,"category":20640},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[20641],{"metadata":20642,"sys":20645,"fields":20652},{"tags":20643,"concepts":20644},[],[],{"space":20646,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":20648,"publishedVersion":235,"revision":62,"contentType":20650,"locale":29},{"sys":20647},{"type":12,"linkType":13,"id":14},{"sys":20649},{"id":21,"type":12,"linkType":22},{"sys":20651},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":20653,"metaTitle":245,"metaDescription":246,"mainTitle":20654,"subtitle":265,"heroImage":20669,"ctaButton":288,"ctaLink":289},[244],{"data":20655,"content":20656,"nodeType":74},{},[20657,20663],{"data":20658,"content":20659,"nodeType":257},{},[20660],{"data":20661,"marks":20662,"value":256,"nodeType":82},{},[],{"data":20664,"content":20665,"nodeType":87},{},[20666],{"data":20667,"marks":20668,"value":264,"nodeType":82},{},[],{"metadata":20670,"sys":20673,"fields":20678},{"tags":20671,"concepts":20672},[],[],{"space":20674,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":20676,"publishedVersion":62,"revision":44,"locale":29},{"sys":20675},{"type":12,"linkType":13,"id":14},{"sys":20677},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":20679},{"url":280,"details":20680,"fileName":286,"contentType":287},{"size":282,"image":20681},{"width":284,"height":285},{"sys":20683,"fields":20686},{"id":20684,"createdAt":20685},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":20687,"slug":20688,"articleIntro":20687,"category":20689},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[20690],{"metadata":20691,"sys":20694,"fields":20701},{"tags":20692,"concepts":20693},[],[],{"space":20695,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":20697,"publishedVersion":235,"revision":62,"contentType":20699,"locale":29},{"sys":20696},{"type":12,"linkType":13,"id":14},{"sys":20698},{"id":21,"type":12,"linkType":22},{"sys":20700},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":20702,"metaTitle":245,"metaDescription":246,"mainTitle":20703,"subtitle":265,"heroImage":20718,"ctaButton":288,"ctaLink":289},[244],{"data":20704,"content":20705,"nodeType":74},{},[20706,20712],{"data":20707,"content":20708,"nodeType":257},{},[20709],{"data":20710,"marks":20711,"value":256,"nodeType":82},{},[],{"data":20713,"content":20714,"nodeType":87},{},[20715],{"data":20716,"marks":20717,"value":264,"nodeType":82},{},[],{"metadata":20719,"sys":20722,"fields":20727},{"tags":20720,"concepts":20721},[],[],{"space":20723,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":20725,"publishedVersion":62,"revision":44,"locale":29},{"sys":20724},{"type":12,"linkType":13,"id":14},{"sys":20726},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":20728},{"url":280,"details":20729,"fileName":286,"contentType":287},{"size":282,"image":20730},{"width":284,"height":285},{"sys":20732,"fields":20735},{"id":20733,"createdAt":20734},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":20736,"slug":20737,"articleIntro":20736,"category":20738},"Compte 614 - Charges locatives","compte-614-charges-locatives",[20739],{"metadata":20740,"sys":20743,"fields":20750},{"tags":20741,"concepts":20742},[],[],{"space":20744,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":20746,"publishedVersion":235,"revision":62,"contentType":20748,"locale":29},{"sys":20745},{"type":12,"linkType":13,"id":14},{"sys":20747},{"id":21,"type":12,"linkType":22},{"sys":20749},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":20751,"metaTitle":245,"metaDescription":246,"mainTitle":20752,"subtitle":265,"heroImage":20767,"ctaButton":288,"ctaLink":289},[244],{"data":20753,"content":20754,"nodeType":74},{},[20755,20761],{"data":20756,"content":20757,"nodeType":257},{},[20758],{"data":20759,"marks":20760,"value":256,"nodeType":82},{},[],{"data":20762,"content":20763,"nodeType":87},{},[20764],{"data":20765,"marks":20766,"value":264,"nodeType":82},{},[],{"metadata":20768,"sys":20771,"fields":20776},{"tags":20769,"concepts":20770},[],[],{"space":20772,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":20774,"publishedVersion":62,"revision":44,"locale":29},{"sys":20773},{"type":12,"linkType":13,"id":14},{"sys":20775},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":20777},{"url":280,"details":20778,"fileName":286,"contentType":287},{"size":282,"image":20779},{"width":284,"height":285},{"sys":20781,"fields":20784},{"id":20782,"createdAt":20783},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":20785,"slug":20786,"articleIntro":20785,"category":20787},"Compte 6026 - Emballages","compte-6026-emballages",[20788],{"metadata":20789,"sys":20792,"fields":20799},{"tags":20790,"concepts":20791},[],[],{"space":20793,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":20795,"publishedVersion":235,"revision":62,"contentType":20797,"locale":29},{"sys":20794},{"type":12,"linkType":13,"id":14},{"sys":20796},{"id":21,"type":12,"linkType":22},{"sys":20798},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":20800,"metaTitle":245,"metaDescription":246,"mainTitle":20801,"subtitle":265,"heroImage":20816,"ctaButton":288,"ctaLink":289},[244],{"data":20802,"content":20803,"nodeType":74},{},[20804,20810],{"data":20805,"content":20806,"nodeType":257},{},[20807],{"data":20808,"marks":20809,"value":256,"nodeType":82},{},[],{"data":20811,"content":20812,"nodeType":87},{},[20813],{"data":20814,"marks":20815,"value":264,"nodeType":82},{},[],{"metadata":20817,"sys":20820,"fields":20825},{"tags":20818,"concepts":20819},[],[],{"space":20821,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":20823,"publishedVersion":62,"revision":44,"locale":29},{"sys":20822},{"type":12,"linkType":13,"id":14},{"sys":20824},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":20826},{"url":280,"details":20827,"fileName":286,"contentType":287},{"size":282,"image":20828},{"width":284,"height":285},{"sys":20830,"fields":20833},{"id":20831,"createdAt":20832},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":20834,"slug":20835,"articleIntro":-1,"category":20836},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[20837],{"metadata":20838,"sys":20841,"fields":20848},{"tags":20839,"concepts":20840},[],[],{"space":20842,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":20844,"publishedVersion":235,"revision":62,"contentType":20846,"locale":29},{"sys":20843},{"type":12,"linkType":13,"id":14},{"sys":20845},{"id":21,"type":12,"linkType":22},{"sys":20847},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":20849,"metaTitle":245,"metaDescription":246,"mainTitle":20850,"subtitle":265,"heroImage":20865,"ctaButton":288,"ctaLink":289},[244],{"data":20851,"content":20852,"nodeType":74},{},[20853,20859],{"data":20854,"content":20855,"nodeType":257},{},[20856],{"data":20857,"marks":20858,"value":256,"nodeType":82},{},[],{"data":20860,"content":20861,"nodeType":87},{},[20862],{"data":20863,"marks":20864,"value":264,"nodeType":82},{},[],{"metadata":20866,"sys":20869,"fields":20874},{"tags":20867,"concepts":20868},[],[],{"space":20870,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":20872,"publishedVersion":62,"revision":44,"locale":29},{"sys":20871},{"type":12,"linkType":13,"id":14},{"sys":20873},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":20875},{"url":280,"details":20876,"fileName":286,"contentType":287},{"size":282,"image":20877},{"width":284,"height":285},{"sys":20879,"fields":20882},{"id":20880,"createdAt":20881},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":20883,"slug":20884,"articleIntro":20883,"category":20885},"6331 - Versement de transport","compte-6331-versement-de-transport",[20886],{"metadata":20887,"sys":20890,"fields":20897},{"tags":20888,"concepts":20889},[],[],{"space":20891,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":20893,"publishedVersion":235,"revision":62,"contentType":20895,"locale":29},{"sys":20892},{"type":12,"linkType":13,"id":14},{"sys":20894},{"id":21,"type":12,"linkType":22},{"sys":20896},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":20898,"metaTitle":245,"metaDescription":246,"mainTitle":20899,"subtitle":265,"heroImage":20914,"ctaButton":288,"ctaLink":289},[244],{"data":20900,"content":20901,"nodeType":74},{},[20902,20908],{"data":20903,"content":20904,"nodeType":257},{},[20905],{"data":20906,"marks":20907,"value":256,"nodeType":82},{},[],{"data":20909,"content":20910,"nodeType":87},{},[20911],{"data":20912,"marks":20913,"value":264,"nodeType":82},{},[],{"metadata":20915,"sys":20918,"fields":20923},{"tags":20916,"concepts":20917},[],[],{"space":20919,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":20921,"publishedVersion":62,"revision":44,"locale":29},{"sys":20920},{"type":12,"linkType":13,"id":14},{"sys":20922},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":20924},{"url":280,"details":20925,"fileName":286,"contentType":287},{"size":282,"image":20926},{"width":284,"height":285},{"sys":20928,"fields":20931},{"id":20929,"createdAt":20930},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":20932,"slug":20933,"articleIntro":20932,"category":20934},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[20935],{"metadata":20936,"sys":20939,"fields":20946},{"tags":20937,"concepts":20938},[],[],{"space":20940,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":20942,"publishedVersion":235,"revision":62,"contentType":20944,"locale":29},{"sys":20941},{"type":12,"linkType":13,"id":14},{"sys":20943},{"id":21,"type":12,"linkType":22},{"sys":20945},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":20947,"metaTitle":245,"metaDescription":246,"mainTitle":20948,"subtitle":265,"heroImage":20963,"ctaButton":288,"ctaLink":289},[244],{"data":20949,"content":20950,"nodeType":74},{},[20951,20957],{"data":20952,"content":20953,"nodeType":257},{},[20954],{"data":20955,"marks":20956,"value":256,"nodeType":82},{},[],{"data":20958,"content":20959,"nodeType":87},{},[20960],{"data":20961,"marks":20962,"value":264,"nodeType":82},{},[],{"metadata":20964,"sys":20967,"fields":20972},{"tags":20965,"concepts":20966},[],[],{"space":20968,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":20970,"publishedVersion":62,"revision":44,"locale":29},{"sys":20969},{"type":12,"linkType":13,"id":14},{"sys":20971},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":20973},{"url":280,"details":20974,"fileName":286,"contentType":287},{"size":282,"image":20975},{"width":284,"height":285},{"sys":20977,"fields":20980},{"id":20978,"createdAt":20979},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":20981,"slug":20982,"articleIntro":20981,"category":20983},"2768 - Intérêts courus","compte-2768-interets-courus",[20984],{"metadata":20985,"sys":20988,"fields":20995},{"tags":20986,"concepts":20987},[],[],{"space":20989,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":20991,"publishedVersion":235,"revision":62,"contentType":20993,"locale":29},{"sys":20990},{"type":12,"linkType":13,"id":14},{"sys":20992},{"id":21,"type":12,"linkType":22},{"sys":20994},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":20996,"metaTitle":245,"metaDescription":246,"mainTitle":20997,"subtitle":265,"heroImage":21012,"ctaButton":288,"ctaLink":289},[244],{"data":20998,"content":20999,"nodeType":74},{},[21000,21006],{"data":21001,"content":21002,"nodeType":257},{},[21003],{"data":21004,"marks":21005,"value":256,"nodeType":82},{},[],{"data":21007,"content":21008,"nodeType":87},{},[21009],{"data":21010,"marks":21011,"value":264,"nodeType":82},{},[],{"metadata":21013,"sys":21016,"fields":21021},{"tags":21014,"concepts":21015},[],[],{"space":21017,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":21019,"publishedVersion":62,"revision":44,"locale":29},{"sys":21018},{"type":12,"linkType":13,"id":14},{"sys":21020},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":21022},{"url":280,"details":21023,"fileName":286,"contentType":287},{"size":282,"image":21024},{"width":284,"height":285},{"sys":21026,"fields":21029},{"id":21027,"createdAt":21028},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":21030,"slug":21031,"articleIntro":-1,"category":21032},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[21033],{"metadata":21034,"sys":21037,"fields":21044},{"tags":21035,"concepts":21036},[],[],{"space":21038,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":21040,"publishedVersion":235,"revision":62,"contentType":21042,"locale":29},{"sys":21039},{"type":12,"linkType":13,"id":14},{"sys":21041},{"id":21,"type":12,"linkType":22},{"sys":21043},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":21045,"metaTitle":245,"metaDescription":246,"mainTitle":21046,"subtitle":265,"heroImage":21061,"ctaButton":288,"ctaLink":289},[244],{"data":21047,"content":21048,"nodeType":74},{},[21049,21055],{"data":21050,"content":21051,"nodeType":257},{},[21052],{"data":21053,"marks":21054,"value":256,"nodeType":82},{},[],{"data":21056,"content":21057,"nodeType":87},{},[21058],{"data":21059,"marks":21060,"value":264,"nodeType":82},{},[],{"metadata":21062,"sys":21065,"fields":21070},{"tags":21063,"concepts":21064},[],[],{"space":21066,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":21068,"publishedVersion":62,"revision":44,"locale":29},{"sys":21067},{"type":12,"linkType":13,"id":14},{"sys":21069},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":21071},{"url":280,"details":21072,"fileName":286,"contentType":287},{"size":282,"image":21073},{"width":284,"height":285},{"sys":21075,"fields":21078},{"id":21076,"createdAt":21077},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":21079,"slug":21080,"articleIntro":-1,"category":21081},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[21082],{"metadata":21083,"sys":21086,"fields":21093},{"tags":21084,"concepts":21085},[],[],{"space":21087,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":21089,"publishedVersion":235,"revision":62,"contentType":21091,"locale":29},{"sys":21088},{"type":12,"linkType":13,"id":14},{"sys":21090},{"id":21,"type":12,"linkType":22},{"sys":21092},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":21094,"metaTitle":245,"metaDescription":246,"mainTitle":21095,"subtitle":265,"heroImage":21110,"ctaButton":288,"ctaLink":289},[244],{"data":21096,"content":21097,"nodeType":74},{},[21098,21104],{"data":21099,"content":21100,"nodeType":257},{},[21101],{"data":21102,"marks":21103,"value":256,"nodeType":82},{},[],{"data":21105,"content":21106,"nodeType":87},{},[21107],{"data":21108,"marks":21109,"value":264,"nodeType":82},{},[],{"metadata":21111,"sys":21114,"fields":21119},{"tags":21112,"concepts":21113},[],[],{"space":21115,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":21117,"publishedVersion":62,"revision":44,"locale":29},{"sys":21116},{"type":12,"linkType":13,"id":14},{"sys":21118},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":21120},{"url":280,"details":21121,"fileName":286,"contentType":287},{"size":282,"image":21122},{"width":284,"height":285},{"sys":21124,"fields":21127},{"id":21125,"createdAt":21126},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":21128,"slug":21129,"articleIntro":21128,"category":21130},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[21131],{"metadata":21132,"sys":21135,"fields":21142},{"tags":21133,"concepts":21134},[],[],{"space":21136,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":21138,"publishedVersion":235,"revision":62,"contentType":21140,"locale":29},{"sys":21137},{"type":12,"linkType":13,"id":14},{"sys":21139},{"id":21,"type":12,"linkType":22},{"sys":21141},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":21143,"metaTitle":245,"metaDescription":246,"mainTitle":21144,"subtitle":265,"heroImage":21159,"ctaButton":288,"ctaLink":289},[244],{"data":21145,"content":21146,"nodeType":74},{},[21147,21153],{"data":21148,"content":21149,"nodeType":257},{},[21150],{"data":21151,"marks":21152,"value":256,"nodeType":82},{},[],{"data":21154,"content":21155,"nodeType":87},{},[21156],{"data":21157,"marks":21158,"value":264,"nodeType":82},{},[],{"metadata":21160,"sys":21163,"fields":21168},{"tags":21161,"concepts":21162},[],[],{"space":21164,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":21166,"publishedVersion":62,"revision":44,"locale":29},{"sys":21165},{"type":12,"linkType":13,"id":14},{"sys":21167},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":21169},{"url":280,"details":21170,"fileName":286,"contentType":287},{"size":282,"image":21171},{"width":284,"height":285},{"sys":21173,"fields":21176},{"id":21174,"createdAt":21175},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":21177,"slug":21178,"articleIntro":21177,"category":21179},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[21180],{"metadata":21181,"sys":21184,"fields":21191},{"tags":21182,"concepts":21183},[],[],{"space":21185,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":21187,"publishedVersion":235,"revision":62,"contentType":21189,"locale":29},{"sys":21186},{"type":12,"linkType":13,"id":14},{"sys":21188},{"id":21,"type":12,"linkType":22},{"sys":21190},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":21192,"metaTitle":245,"metaDescription":246,"mainTitle":21193,"subtitle":265,"heroImage":21208,"ctaButton":288,"ctaLink":289},[244],{"data":21194,"content":21195,"nodeType":74},{},[21196,21202],{"data":21197,"content":21198,"nodeType":257},{},[21199],{"data":21200,"marks":21201,"value":256,"nodeType":82},{},[],{"data":21203,"content":21204,"nodeType":87},{},[21205],{"data":21206,"marks":21207,"value":264,"nodeType":82},{},[],{"metadata":21209,"sys":21212,"fields":21217},{"tags":21210,"concepts":21211},[],[],{"space":21213,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":21215,"publishedVersion":62,"revision":44,"locale":29},{"sys":21214},{"type":12,"linkType":13,"id":14},{"sys":21216},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":21218},{"url":280,"details":21219,"fileName":286,"contentType":287},{"size":282,"image":21220},{"width":284,"height":285},{"sys":21222,"fields":21225},{"id":21223,"createdAt":21224},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":21226,"slug":21227,"articleIntro":21226,"category":21228},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[21229],{"metadata":21230,"sys":21233,"fields":21240},{"tags":21231,"concepts":21232},[],[],{"space":21234,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":21236,"publishedVersion":235,"revision":62,"contentType":21238,"locale":29},{"sys":21235},{"type":12,"linkType":13,"id":14},{"sys":21237},{"id":21,"type":12,"linkType":22},{"sys":21239},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":21241,"metaTitle":245,"metaDescription":246,"mainTitle":21242,"subtitle":265,"heroImage":21257,"ctaButton":288,"ctaLink":289},[244],{"data":21243,"content":21244,"nodeType":74},{},[21245,21251],{"data":21246,"content":21247,"nodeType":257},{},[21248],{"data":21249,"marks":21250,"value":256,"nodeType":82},{},[],{"data":21252,"content":21253,"nodeType":87},{},[21254],{"data":21255,"marks":21256,"value":264,"nodeType":82},{},[],{"metadata":21258,"sys":21261,"fields":21266},{"tags":21259,"concepts":21260},[],[],{"space":21262,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":21264,"publishedVersion":62,"revision":44,"locale":29},{"sys":21263},{"type":12,"linkType":13,"id":14},{"sys":21265},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":21267},{"url":280,"details":21268,"fileName":286,"contentType":287},{"size":282,"image":21269},{"width":284,"height":285},{"sys":21271,"fields":21274},{"id":21272,"createdAt":21273},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":21275,"slug":21276,"articleIntro":21275,"category":21277},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[21278],{"metadata":21279,"sys":21282,"fields":21289},{"tags":21280,"concepts":21281},[],[],{"space":21283,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":21285,"publishedVersion":235,"revision":62,"contentType":21287,"locale":29},{"sys":21284},{"type":12,"linkType":13,"id":14},{"sys":21286},{"id":21,"type":12,"linkType":22},{"sys":21288},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":21290,"metaTitle":245,"metaDescription":246,"mainTitle":21291,"subtitle":265,"heroImage":21306,"ctaButton":288,"ctaLink":289},[244],{"data":21292,"content":21293,"nodeType":74},{},[21294,21300],{"data":21295,"content":21296,"nodeType":257},{},[21297],{"data":21298,"marks":21299,"value":256,"nodeType":82},{},[],{"data":21301,"content":21302,"nodeType":87},{},[21303],{"data":21304,"marks":21305,"value":264,"nodeType":82},{},[],{"metadata":21307,"sys":21310,"fields":21315},{"tags":21308,"concepts":21309},[],[],{"space":21311,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":21313,"publishedVersion":62,"revision":44,"locale":29},{"sys":21312},{"type":12,"linkType":13,"id":14},{"sys":21314},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":21316},{"url":280,"details":21317,"fileName":286,"contentType":287},{"size":282,"image":21318},{"width":284,"height":285},{"sys":21320,"fields":21323},{"id":21321,"createdAt":21322},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":21324,"slug":21325,"articleIntro":21324,"category":21326},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[21327],{"metadata":21328,"sys":21331,"fields":21338},{"tags":21329,"concepts":21330},[],[],{"space":21332,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":21334,"publishedVersion":235,"revision":62,"contentType":21336,"locale":29},{"sys":21333},{"type":12,"linkType":13,"id":14},{"sys":21335},{"id":21,"type":12,"linkType":22},{"sys":21337},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":21339,"metaTitle":245,"metaDescription":246,"mainTitle":21340,"subtitle":265,"heroImage":21355,"ctaButton":288,"ctaLink":289},[244],{"data":21341,"content":21342,"nodeType":74},{},[21343,21349],{"data":21344,"content":21345,"nodeType":257},{},[21346],{"data":21347,"marks":21348,"value":256,"nodeType":82},{},[],{"data":21350,"content":21351,"nodeType":87},{},[21352],{"data":21353,"marks":21354,"value":264,"nodeType":82},{},[],{"metadata":21356,"sys":21359,"fields":21364},{"tags":21357,"concepts":21358},[],[],{"space":21360,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":21362,"publishedVersion":62,"revision":44,"locale":29},{"sys":21361},{"type":12,"linkType":13,"id":14},{"sys":21363},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":21365},{"url":280,"details":21366,"fileName":286,"contentType":287},{"size":282,"image":21367},{"width":284,"height":285},{"sys":21369,"fields":21372},{"id":21370,"createdAt":21371},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":21373,"slug":21374,"articleIntro":21373,"category":21375},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[21376],{"metadata":21377,"sys":21380,"fields":21387},{"tags":21378,"concepts":21379},[],[],{"space":21381,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":21383,"publishedVersion":235,"revision":62,"contentType":21385,"locale":29},{"sys":21382},{"type":12,"linkType":13,"id":14},{"sys":21384},{"id":21,"type":12,"linkType":22},{"sys":21386},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":21388,"metaTitle":245,"metaDescription":246,"mainTitle":21389,"subtitle":265,"heroImage":21404,"ctaButton":288,"ctaLink":289},[244],{"data":21390,"content":21391,"nodeType":74},{},[21392,21398],{"data":21393,"content":21394,"nodeType":257},{},[21395],{"data":21396,"marks":21397,"value":256,"nodeType":82},{},[],{"data":21399,"content":21400,"nodeType":87},{},[21401],{"data":21402,"marks":21403,"value":264,"nodeType":82},{},[],{"metadata":21405,"sys":21408,"fields":21413},{"tags":21406,"concepts":21407},[],[],{"space":21409,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":21411,"publishedVersion":62,"revision":44,"locale":29},{"sys":21410},{"type":12,"linkType":13,"id":14},{"sys":21412},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":21414},{"url":280,"details":21415,"fileName":286,"contentType":287},{"size":282,"image":21416},{"width":284,"height":285},{"sys":21418,"fields":21421},{"id":21419,"createdAt":21420},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":21422,"slug":21423,"articleIntro":21422,"category":21424},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[21425],{"metadata":21426,"sys":21429,"fields":21436},{"tags":21427,"concepts":21428},[],[],{"space":21430,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":21432,"publishedVersion":235,"revision":62,"contentType":21434,"locale":29},{"sys":21431},{"type":12,"linkType":13,"id":14},{"sys":21433},{"id":21,"type":12,"linkType":22},{"sys":21435},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":21437,"metaTitle":245,"metaDescription":246,"mainTitle":21438,"subtitle":265,"heroImage":21453,"ctaButton":288,"ctaLink":289},[244],{"data":21439,"content":21440,"nodeType":74},{},[21441,21447],{"data":21442,"content":21443,"nodeType":257},{},[21444],{"data":21445,"marks":21446,"value":256,"nodeType":82},{},[],{"data":21448,"content":21449,"nodeType":87},{},[21450],{"data":21451,"marks":21452,"value":264,"nodeType":82},{},[],{"metadata":21454,"sys":21457,"fields":21462},{"tags":21455,"concepts":21456},[],[],{"space":21458,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":21460,"publishedVersion":62,"revision":44,"locale":29},{"sys":21459},{"type":12,"linkType":13,"id":14},{"sys":21461},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":21463},{"url":280,"details":21464,"fileName":286,"contentType":287},{"size":282,"image":21465},{"width":284,"height":285},{"sys":21467,"fields":21470},{"id":21468,"createdAt":21469},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":21471,"slug":21472,"articleIntro":21471,"category":21473},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[21474],{"metadata":21475,"sys":21478,"fields":21485},{"tags":21476,"concepts":21477},[],[],{"space":21479,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":21481,"publishedVersion":235,"revision":62,"contentType":21483,"locale":29},{"sys":21480},{"type":12,"linkType":13,"id":14},{"sys":21482},{"id":21,"type":12,"linkType":22},{"sys":21484},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":21486,"metaTitle":245,"metaDescription":246,"mainTitle":21487,"subtitle":265,"heroImage":21502,"ctaButton":288,"ctaLink":289},[244],{"data":21488,"content":21489,"nodeType":74},{},[21490,21496],{"data":21491,"content":21492,"nodeType":257},{},[21493],{"data":21494,"marks":21495,"value":256,"nodeType":82},{},[],{"data":21497,"content":21498,"nodeType":87},{},[21499],{"data":21500,"marks":21501,"value":264,"nodeType":82},{},[],{"metadata":21503,"sys":21506,"fields":21511},{"tags":21504,"concepts":21505},[],[],{"space":21507,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":21509,"publishedVersion":62,"revision":44,"locale":29},{"sys":21508},{"type":12,"linkType":13,"id":14},{"sys":21510},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":21512},{"url":280,"details":21513,"fileName":286,"contentType":287},{"size":282,"image":21514},{"width":284,"height":285},{"sys":21516,"fields":21519},{"id":21517,"createdAt":21518},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":21520,"slug":21521,"articleIntro":-1,"category":21522},"Le compte 70 enregistre toutes les ventes de biens et services de l’entreprise, constituant la base du chiffre d’affaires et du résultat fiscal soumis à la TVA.","compte-70-ventes-de-produits-fabriques-prestations-de-services-et-marchandises",[21523],{"metadata":21524,"sys":21527,"fields":21534},{"tags":21525,"concepts":21526},[],[],{"space":21528,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":21530,"publishedVersion":235,"revision":62,"contentType":21532,"locale":29},{"sys":21529},{"type":12,"linkType":13,"id":14},{"sys":21531},{"id":21,"type":12,"linkType":22},{"sys":21533},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":21535,"metaTitle":245,"metaDescription":246,"mainTitle":21536,"subtitle":265,"heroImage":21551,"ctaButton":288,"ctaLink":289},[244],{"data":21537,"content":21538,"nodeType":74},{},[21539,21545],{"data":21540,"content":21541,"nodeType":257},{},[21542],{"data":21543,"marks":21544,"value":256,"nodeType":82},{},[],{"data":21546,"content":21547,"nodeType":87},{},[21548],{"data":21549,"marks":21550,"value":264,"nodeType":82},{},[],{"metadata":21552,"sys":21555,"fields":21560},{"tags":21553,"concepts":21554},[],[],{"space":21556,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":21558,"publishedVersion":62,"revision":44,"locale":29},{"sys":21557},{"type":12,"linkType":13,"id":14},{"sys":21559},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":21561},{"url":280,"details":21562,"fileName":286,"contentType":287},{"size":282,"image":21563},{"width":284,"height":285},{"sys":21565,"fields":21568},{"id":21566,"createdAt":21567},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":21569,"slug":21570,"articleIntro":-1,"category":21571},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[21572],{"metadata":21573,"sys":21576,"fields":21583},{"tags":21574,"concepts":21575},[],[],{"space":21577,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":21579,"publishedVersion":235,"revision":62,"contentType":21581,"locale":29},{"sys":21578},{"type":12,"linkType":13,"id":14},{"sys":21580},{"id":21,"type":12,"linkType":22},{"sys":21582},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":21584,"metaTitle":245,"metaDescription":246,"mainTitle":21585,"subtitle":265,"heroImage":21600,"ctaButton":288,"ctaLink":289},[244],{"data":21586,"content":21587,"nodeType":74},{},[21588,21594],{"data":21589,"content":21590,"nodeType":257},{},[21591],{"data":21592,"marks":21593,"value":256,"nodeType":82},{},[],{"data":21595,"content":21596,"nodeType":87},{},[21597],{"data":21598,"marks":21599,"value":264,"nodeType":82},{},[],{"metadata":21601,"sys":21604,"fields":21609},{"tags":21602,"concepts":21603},[],[],{"space":21605,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":21607,"publishedVersion":62,"revision":44,"locale":29},{"sys":21606},{"type":12,"linkType":13,"id":14},{"sys":21608},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":21610},{"url":280,"details":21611,"fileName":286,"contentType":287},{"size":282,"image":21612},{"width":284,"height":285},{"sys":21614,"fields":21617},{"id":21615,"createdAt":21616},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":21618,"slug":21619,"articleIntro":21618,"category":21620},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[21621],{"metadata":21622,"sys":21625,"fields":21632},{"tags":21623,"concepts":21624},[],[],{"space":21626,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":21628,"publishedVersion":235,"revision":62,"contentType":21630,"locale":29},{"sys":21627},{"type":12,"linkType":13,"id":14},{"sys":21629},{"id":21,"type":12,"linkType":22},{"sys":21631},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":21633,"metaTitle":245,"metaDescription":246,"mainTitle":21634,"subtitle":265,"heroImage":21649,"ctaButton":288,"ctaLink":289},[244],{"data":21635,"content":21636,"nodeType":74},{},[21637,21643],{"data":21638,"content":21639,"nodeType":257},{},[21640],{"data":21641,"marks":21642,"value":256,"nodeType":82},{},[],{"data":21644,"content":21645,"nodeType":87},{},[21646],{"data":21647,"marks":21648,"value":264,"nodeType":82},{},[],{"metadata":21650,"sys":21653,"fields":21658},{"tags":21651,"concepts":21652},[],[],{"space":21654,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":21656,"publishedVersion":62,"revision":44,"locale":29},{"sys":21655},{"type":12,"linkType":13,"id":14},{"sys":21657},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":21659},{"url":280,"details":21660,"fileName":286,"contentType":287},{"size":282,"image":21661},{"width":284,"height":285},{"sys":21663,"fields":21666},{"id":21664,"createdAt":21665},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":21667,"slug":21668,"articleIntro":21669,"category":21670},"Compte 6228 - Divers","compte-6228-divers","Le compte 6228 regroupe les rémunérations d'intermédiaires et les honoraires qui ne rentrent dans aucune autre catégorie du Plan Comptable Général. Véritable compte « fourre-tout » pour vos services extérieurs spécifiques (conseils, experts, intermédiaires), il demande une rigueur particulière. Puisqu'il accueille des dépenses variées, une documentation solide est indispensable pour justifier la déductibilité de ces charges auprès de l'administration fiscale.",[21671],{"metadata":21672,"sys":21675,"fields":21682},{"tags":21673,"concepts":21674},[],[],{"space":21676,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":21678,"publishedVersion":235,"revision":62,"contentType":21680,"locale":29},{"sys":21677},{"type":12,"linkType":13,"id":14},{"sys":21679},{"id":21,"type":12,"linkType":22},{"sys":21681},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":21683,"metaTitle":245,"metaDescription":246,"mainTitle":21684,"subtitle":265,"heroImage":21699,"ctaButton":288,"ctaLink":289},[244],{"data":21685,"content":21686,"nodeType":74},{},[21687,21693],{"data":21688,"content":21689,"nodeType":257},{},[21690],{"data":21691,"marks":21692,"value":256,"nodeType":82},{},[],{"data":21694,"content":21695,"nodeType":87},{},[21696],{"data":21697,"marks":21698,"value":264,"nodeType":82},{},[],{"metadata":21700,"sys":21703,"fields":21708},{"tags":21701,"concepts":21702},[],[],{"space":21704,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":21706,"publishedVersion":62,"revision":44,"locale":29},{"sys":21705},{"type":12,"linkType":13,"id":14},{"sys":21707},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":21709},{"url":280,"details":21710,"fileName":286,"contentType":287},{"size":282,"image":21711},{"width":284,"height":285},{"sys":21713,"fields":21716},{"id":21714,"createdAt":21715},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":21717,"slug":21718,"articleIntro":-1,"category":21719},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[21720],{"metadata":21721,"sys":21724,"fields":21731},{"tags":21722,"concepts":21723},[],[],{"space":21725,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":21727,"publishedVersion":235,"revision":62,"contentType":21729,"locale":29},{"sys":21726},{"type":12,"linkType":13,"id":14},{"sys":21728},{"id":21,"type":12,"linkType":22},{"sys":21730},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":21732,"metaTitle":245,"metaDescription":246,"mainTitle":21733,"subtitle":265,"heroImage":21748,"ctaButton":288,"ctaLink":289},[244],{"data":21734,"content":21735,"nodeType":74},{},[21736,21742],{"data":21737,"content":21738,"nodeType":257},{},[21739],{"data":21740,"marks":21741,"value":256,"nodeType":82},{},[],{"data":21743,"content":21744,"nodeType":87},{},[21745],{"data":21746,"marks":21747,"value":264,"nodeType":82},{},[],{"metadata":21749,"sys":21752,"fields":21757},{"tags":21750,"concepts":21751},[],[],{"space":21753,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":21755,"publishedVersion":62,"revision":44,"locale":29},{"sys":21754},{"type":12,"linkType":13,"id":14},{"sys":21756},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":21758},{"url":280,"details":21759,"fileName":286,"contentType":287},{"size":282,"image":21760},{"width":284,"height":285},{"sys":21762,"fields":21765},{"id":21763,"createdAt":21764},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":21766,"slug":21767,"articleIntro":21766,"category":21768},"4686 - Charges à payer","compte-4686-charges-a-payer",[21769],{"metadata":21770,"sys":21773,"fields":21780},{"tags":21771,"concepts":21772},[],[],{"space":21774,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":21776,"publishedVersion":235,"revision":62,"contentType":21778,"locale":29},{"sys":21775},{"type":12,"linkType":13,"id":14},{"sys":21777},{"id":21,"type":12,"linkType":22},{"sys":21779},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":21781,"metaTitle":245,"metaDescription":246,"mainTitle":21782,"subtitle":265,"heroImage":21797,"ctaButton":288,"ctaLink":289},[244],{"data":21783,"content":21784,"nodeType":74},{},[21785,21791],{"data":21786,"content":21787,"nodeType":257},{},[21788],{"data":21789,"marks":21790,"value":256,"nodeType":82},{},[],{"data":21792,"content":21793,"nodeType":87},{},[21794],{"data":21795,"marks":21796,"value":264,"nodeType":82},{},[],{"metadata":21798,"sys":21801,"fields":21806},{"tags":21799,"concepts":21800},[],[],{"space":21802,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":21804,"publishedVersion":62,"revision":44,"locale":29},{"sys":21803},{"type":12,"linkType":13,"id":14},{"sys":21805},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":21807},{"url":280,"details":21808,"fileName":286,"contentType":287},{"size":282,"image":21809},{"width":284,"height":285},{"sys":21811,"fields":21814},{"id":21812,"createdAt":21813},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":21815,"slug":21816,"articleIntro":21815,"category":21817},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[21818],{"metadata":21819,"sys":21822,"fields":21829},{"tags":21820,"concepts":21821},[],[],{"space":21823,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":21825,"publishedVersion":235,"revision":62,"contentType":21827,"locale":29},{"sys":21824},{"type":12,"linkType":13,"id":14},{"sys":21826},{"id":21,"type":12,"linkType":22},{"sys":21828},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":21830,"metaTitle":245,"metaDescription":246,"mainTitle":21831,"subtitle":265,"heroImage":21846,"ctaButton":288,"ctaLink":289},[244],{"data":21832,"content":21833,"nodeType":74},{},[21834,21840],{"data":21835,"content":21836,"nodeType":257},{},[21837],{"data":21838,"marks":21839,"value":256,"nodeType":82},{},[],{"data":21841,"content":21842,"nodeType":87},{},[21843],{"data":21844,"marks":21845,"value":264,"nodeType":82},{},[],{"metadata":21847,"sys":21850,"fields":21855},{"tags":21848,"concepts":21849},[],[],{"space":21851,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":21853,"publishedVersion":62,"revision":44,"locale":29},{"sys":21852},{"type":12,"linkType":13,"id":14},{"sys":21854},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":21856},{"url":280,"details":21857,"fileName":286,"contentType":287},{"size":282,"image":21858},{"width":284,"height":285},{"sys":21860,"fields":21863},{"id":21861,"createdAt":21862},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":21864,"slug":21865,"articleIntro":21864,"category":21866},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[21867],{"metadata":21868,"sys":21871,"fields":21878},{"tags":21869,"concepts":21870},[],[],{"space":21872,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":21874,"publishedVersion":235,"revision":62,"contentType":21876,"locale":29},{"sys":21873},{"type":12,"linkType":13,"id":14},{"sys":21875},{"id":21,"type":12,"linkType":22},{"sys":21877},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":21879,"metaTitle":245,"metaDescription":246,"mainTitle":21880,"subtitle":265,"heroImage":21895,"ctaButton":288,"ctaLink":289},[244],{"data":21881,"content":21882,"nodeType":74},{},[21883,21889],{"data":21884,"content":21885,"nodeType":257},{},[21886],{"data":21887,"marks":21888,"value":256,"nodeType":82},{},[],{"data":21890,"content":21891,"nodeType":87},{},[21892],{"data":21893,"marks":21894,"value":264,"nodeType":82},{},[],{"metadata":21896,"sys":21899,"fields":21904},{"tags":21897,"concepts":21898},[],[],{"space":21900,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":21902,"publishedVersion":62,"revision":44,"locale":29},{"sys":21901},{"type":12,"linkType":13,"id":14},{"sys":21903},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":21905},{"url":280,"details":21906,"fileName":286,"contentType":287},{"size":282,"image":21907},{"width":284,"height":285},{"sys":21909,"fields":21912},{"id":21910,"createdAt":21911},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":21913,"slug":21914,"articleIntro":-1,"category":21915},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[21916],{"metadata":21917,"sys":21920,"fields":21927},{"tags":21918,"concepts":21919},[],[],{"space":21921,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":21923,"publishedVersion":235,"revision":62,"contentType":21925,"locale":29},{"sys":21922},{"type":12,"linkType":13,"id":14},{"sys":21924},{"id":21,"type":12,"linkType":22},{"sys":21926},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":21928,"metaTitle":245,"metaDescription":246,"mainTitle":21929,"subtitle":265,"heroImage":21944,"ctaButton":288,"ctaLink":289},[244],{"data":21930,"content":21931,"nodeType":74},{},[21932,21938],{"data":21933,"content":21934,"nodeType":257},{},[21935],{"data":21936,"marks":21937,"value":256,"nodeType":82},{},[],{"data":21939,"content":21940,"nodeType":87},{},[21941],{"data":21942,"marks":21943,"value":264,"nodeType":82},{},[],{"metadata":21945,"sys":21948,"fields":21953},{"tags":21946,"concepts":21947},[],[],{"space":21949,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":21951,"publishedVersion":62,"revision":44,"locale":29},{"sys":21950},{"type":12,"linkType":13,"id":14},{"sys":21952},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":21954},{"url":280,"details":21955,"fileName":286,"contentType":287},{"size":282,"image":21956},{"width":284,"height":285},{"sys":21958,"fields":21961},{"id":21959,"createdAt":21960},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":21962,"slug":21963,"articleIntro":21962,"category":21964},"2013 - Frais d'augmentation de capital et d'opérations diverses (fusions, scissions, transformations)","compte-2013-frais-d-augmentation-de-capital-et-d-operations-diverses-fusions-scissions-transformations",[21965],{"metadata":21966,"sys":21969,"fields":21976},{"tags":21967,"concepts":21968},[],[],{"space":21970,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":21972,"publishedVersion":235,"revision":62,"contentType":21974,"locale":29},{"sys":21971},{"type":12,"linkType":13,"id":14},{"sys":21973},{"id":21,"type":12,"linkType":22},{"sys":21975},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":21977,"metaTitle":245,"metaDescription":246,"mainTitle":21978,"subtitle":265,"heroImage":21993,"ctaButton":288,"ctaLink":289},[244],{"data":21979,"content":21980,"nodeType":74},{},[21981,21987],{"data":21982,"content":21983,"nodeType":257},{},[21984],{"data":21985,"marks":21986,"value":256,"nodeType":82},{},[],{"data":21988,"content":21989,"nodeType":87},{},[21990],{"data":21991,"marks":21992,"value":264,"nodeType":82},{},[],{"metadata":21994,"sys":21997,"fields":22002},{"tags":21995,"concepts":21996},[],[],{"space":21998,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":22000,"publishedVersion":62,"revision":44,"locale":29},{"sys":21999},{"type":12,"linkType":13,"id":14},{"sys":22001},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":22003},{"url":280,"details":22004,"fileName":286,"contentType":287},{"size":282,"image":22005},{"width":284,"height":285},{"sys":22007,"fields":22010},{"id":22008,"createdAt":22009},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":22011,"slug":22012,"articleIntro":22013,"category":22014},"Comment comptabiliser les frais de carte grise en entreprise ?","comment-comptabiliser-les-frais-de-carte-grise-en-entreprise","Une entreprise qui acquiert un véhicule de société, qu’il soit neuf ou d’occasion, à l’obligation de la faire immatriculer au nom de son entreprise. Cet enregistrement engendre des frais qu’il faut ensuite comptabiliser. Mais quels comptes comptables utiliser pour les frais de carte grise ? Découvrez comment comptabiliser la carte grise d’un véhicule d’entreprise dans le plan comptable.",[22015],{"metadata":22016,"sys":22019,"fields":22026},{"tags":22017,"concepts":22018},[],[],{"space":22020,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":22022,"publishedVersion":235,"revision":62,"contentType":22024,"locale":29},{"sys":22021},{"type":12,"linkType":13,"id":14},{"sys":22023},{"id":21,"type":12,"linkType":22},{"sys":22025},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":22027,"metaTitle":245,"metaDescription":246,"mainTitle":22028,"subtitle":265,"heroImage":22043,"ctaButton":288,"ctaLink":289},[244],{"data":22029,"content":22030,"nodeType":74},{},[22031,22037],{"data":22032,"content":22033,"nodeType":257},{},[22034],{"data":22035,"marks":22036,"value":256,"nodeType":82},{},[],{"data":22038,"content":22039,"nodeType":87},{},[22040],{"data":22041,"marks":22042,"value":264,"nodeType":82},{},[],{"metadata":22044,"sys":22047,"fields":22052},{"tags":22045,"concepts":22046},[],[],{"space":22048,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":22050,"publishedVersion":62,"revision":44,"locale":29},{"sys":22049},{"type":12,"linkType":13,"id":14},{"sys":22051},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":22053},{"url":280,"details":22054,"fileName":286,"contentType":287},{"size":282,"image":22055},{"width":284,"height":285},{"sys":22057,"fields":22060},{"id":22058,"createdAt":22059},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":22061,"slug":22062,"articleIntro":22061,"category":22063},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[22064],{"metadata":22065,"sys":22068,"fields":22075},{"tags":22066,"concepts":22067},[],[],{"space":22069,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":22071,"publishedVersion":235,"revision":62,"contentType":22073,"locale":29},{"sys":22070},{"type":12,"linkType":13,"id":14},{"sys":22072},{"id":21,"type":12,"linkType":22},{"sys":22074},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":22076,"metaTitle":245,"metaDescription":246,"mainTitle":22077,"subtitle":265,"heroImage":22092,"ctaButton":288,"ctaLink":289},[244],{"data":22078,"content":22079,"nodeType":74},{},[22080,22086],{"data":22081,"content":22082,"nodeType":257},{},[22083],{"data":22084,"marks":22085,"value":256,"nodeType":82},{},[],{"data":22087,"content":22088,"nodeType":87},{},[22089],{"data":22090,"marks":22091,"value":264,"nodeType":82},{},[],{"metadata":22093,"sys":22096,"fields":22101},{"tags":22094,"concepts":22095},[],[],{"space":22097,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":22099,"publishedVersion":62,"revision":44,"locale":29},{"sys":22098},{"type":12,"linkType":13,"id":14},{"sys":22100},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":22102},{"url":280,"details":22103,"fileName":286,"contentType":287},{"size":282,"image":22104},{"width":284,"height":285},{"sys":22106,"fields":22109},{"id":22107,"createdAt":22108},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":22110,"slug":22111,"articleIntro":22110,"category":22112},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[22113],{"metadata":22114,"sys":22117,"fields":22124},{"tags":22115,"concepts":22116},[],[],{"space":22118,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":22120,"publishedVersion":235,"revision":62,"contentType":22122,"locale":29},{"sys":22119},{"type":12,"linkType":13,"id":14},{"sys":22121},{"id":21,"type":12,"linkType":22},{"sys":22123},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":22125,"metaTitle":245,"metaDescription":246,"mainTitle":22126,"subtitle":265,"heroImage":22141,"ctaButton":288,"ctaLink":289},[244],{"data":22127,"content":22128,"nodeType":74},{},[22129,22135],{"data":22130,"content":22131,"nodeType":257},{},[22132],{"data":22133,"marks":22134,"value":256,"nodeType":82},{},[],{"data":22136,"content":22137,"nodeType":87},{},[22138],{"data":22139,"marks":22140,"value":264,"nodeType":82},{},[],{"metadata":22142,"sys":22145,"fields":22150},{"tags":22143,"concepts":22144},[],[],{"space":22146,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":22148,"publishedVersion":62,"revision":44,"locale":29},{"sys":22147},{"type":12,"linkType":13,"id":14},{"sys":22149},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":22151},{"url":280,"details":22152,"fileName":286,"contentType":287},{"size":282,"image":22153},{"width":284,"height":285},{"sys":22155,"fields":22158},{"id":22156,"createdAt":22157},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":22159,"slug":22160,"articleIntro":22159,"category":22161},"426 - Personnel - Dépôts","compte-426-personnel-depots",[22162],{"metadata":22163,"sys":22166,"fields":22173},{"tags":22164,"concepts":22165},[],[],{"space":22167,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":22169,"publishedVersion":235,"revision":62,"contentType":22171,"locale":29},{"sys":22168},{"type":12,"linkType":13,"id":14},{"sys":22170},{"id":21,"type":12,"linkType":22},{"sys":22172},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":22174,"metaTitle":245,"metaDescription":246,"mainTitle":22175,"subtitle":265,"heroImage":22190,"ctaButton":288,"ctaLink":289},[244],{"data":22176,"content":22177,"nodeType":74},{},[22178,22184],{"data":22179,"content":22180,"nodeType":257},{},[22181],{"data":22182,"marks":22183,"value":256,"nodeType":82},{},[],{"data":22185,"content":22186,"nodeType":87},{},[22187],{"data":22188,"marks":22189,"value":264,"nodeType":82},{},[],{"metadata":22191,"sys":22194,"fields":22199},{"tags":22192,"concepts":22193},[],[],{"space":22195,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":22197,"publishedVersion":62,"revision":44,"locale":29},{"sys":22196},{"type":12,"linkType":13,"id":14},{"sys":22198},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":22200},{"url":280,"details":22201,"fileName":286,"contentType":287},{"size":282,"image":22202},{"width":284,"height":285},{"sys":22204,"fields":22207},{"id":22205,"createdAt":22206},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":22208,"slug":22209,"articleIntro":22208,"category":22210},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[22211],{"metadata":22212,"sys":22215,"fields":22222},{"tags":22213,"concepts":22214},[],[],{"space":22216,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":22218,"publishedVersion":235,"revision":62,"contentType":22220,"locale":29},{"sys":22217},{"type":12,"linkType":13,"id":14},{"sys":22219},{"id":21,"type":12,"linkType":22},{"sys":22221},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":22223,"metaTitle":245,"metaDescription":246,"mainTitle":22224,"subtitle":265,"heroImage":22239,"ctaButton":288,"ctaLink":289},[244],{"data":22225,"content":22226,"nodeType":74},{},[22227,22233],{"data":22228,"content":22229,"nodeType":257},{},[22230],{"data":22231,"marks":22232,"value":256,"nodeType":82},{},[],{"data":22234,"content":22235,"nodeType":87},{},[22236],{"data":22237,"marks":22238,"value":264,"nodeType":82},{},[],{"metadata":22240,"sys":22243,"fields":22248},{"tags":22241,"concepts":22242},[],[],{"space":22244,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":22246,"publishedVersion":62,"revision":44,"locale":29},{"sys":22245},{"type":12,"linkType":13,"id":14},{"sys":22247},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":22249},{"url":280,"details":22250,"fileName":286,"contentType":287},{"size":282,"image":22251},{"width":284,"height":285},{"sys":22253,"fields":22256},{"id":22254,"createdAt":22255},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":22257,"slug":22258,"articleIntro":22257,"category":22259},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[22260],{"metadata":22261,"sys":22264,"fields":22271},{"tags":22262,"concepts":22263},[],[],{"space":22265,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":22267,"publishedVersion":235,"revision":62,"contentType":22269,"locale":29},{"sys":22266},{"type":12,"linkType":13,"id":14},{"sys":22268},{"id":21,"type":12,"linkType":22},{"sys":22270},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":22272,"metaTitle":245,"metaDescription":246,"mainTitle":22273,"subtitle":265,"heroImage":22288,"ctaButton":288,"ctaLink":289},[244],{"data":22274,"content":22275,"nodeType":74},{},[22276,22282],{"data":22277,"content":22278,"nodeType":257},{},[22279],{"data":22280,"marks":22281,"value":256,"nodeType":82},{},[],{"data":22283,"content":22284,"nodeType":87},{},[22285],{"data":22286,"marks":22287,"value":264,"nodeType":82},{},[],{"metadata":22289,"sys":22292,"fields":22297},{"tags":22290,"concepts":22291},[],[],{"space":22293,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":22295,"publishedVersion":62,"revision":44,"locale":29},{"sys":22294},{"type":12,"linkType":13,"id":14},{"sys":22296},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":22298},{"url":280,"details":22299,"fileName":286,"contentType":287},{"size":282,"image":22300},{"width":284,"height":285},{"sys":22302,"fields":22305},{"id":22303,"createdAt":22304},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":22306,"slug":22307,"articleIntro":22306,"category":22308},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[22309],{"metadata":22310,"sys":22313,"fields":22320},{"tags":22311,"concepts":22312},[],[],{"space":22314,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":22316,"publishedVersion":235,"revision":62,"contentType":22318,"locale":29},{"sys":22315},{"type":12,"linkType":13,"id":14},{"sys":22317},{"id":21,"type":12,"linkType":22},{"sys":22319},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":22321,"metaTitle":245,"metaDescription":246,"mainTitle":22322,"subtitle":265,"heroImage":22337,"ctaButton":288,"ctaLink":289},[244],{"data":22323,"content":22324,"nodeType":74},{},[22325,22331],{"data":22326,"content":22327,"nodeType":257},{},[22328],{"data":22329,"marks":22330,"value":256,"nodeType":82},{},[],{"data":22332,"content":22333,"nodeType":87},{},[22334],{"data":22335,"marks":22336,"value":264,"nodeType":82},{},[],{"metadata":22338,"sys":22341,"fields":22346},{"tags":22339,"concepts":22340},[],[],{"space":22342,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":22344,"publishedVersion":62,"revision":44,"locale":29},{"sys":22343},{"type":12,"linkType":13,"id":14},{"sys":22345},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":22347},{"url":280,"details":22348,"fileName":286,"contentType":287},{"size":282,"image":22349},{"width":284,"height":285},{"sys":22351,"fields":22354},{"id":22352,"createdAt":22353},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":22355,"slug":22356,"articleIntro":22357,"category":22358},"Comment comptabiliser les vêtement de travail ? Liste de compte comptable à utiliser","comment-comptabiliser-les-vetement-de-travail-liste-de-compte-comptable-a","Les vêtements de travail font partie intégrante des dépenses professionnelles dans de nombreux secteurs d’activité. Leur comptabilisation peut toutefois varier selon qu’ils sont stockés, non stockés ou loués. Ce guide pratique vous aide à y voir plus clair, en détaillant les comptes comptables à utiliser concernant les vêtements de travail et les implications fiscales de chaque situation.",[22359],{"metadata":22360,"sys":22363,"fields":22370},{"tags":22361,"concepts":22362},[],[],{"space":22364,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":22366,"publishedVersion":235,"revision":62,"contentType":22368,"locale":29},{"sys":22365},{"type":12,"linkType":13,"id":14},{"sys":22367},{"id":21,"type":12,"linkType":22},{"sys":22369},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":22371,"metaTitle":245,"metaDescription":246,"mainTitle":22372,"subtitle":265,"heroImage":22387,"ctaButton":288,"ctaLink":289},[244],{"data":22373,"content":22374,"nodeType":74},{},[22375,22381],{"data":22376,"content":22377,"nodeType":257},{},[22378],{"data":22379,"marks":22380,"value":256,"nodeType":82},{},[],{"data":22382,"content":22383,"nodeType":87},{},[22384],{"data":22385,"marks":22386,"value":264,"nodeType":82},{},[],{"metadata":22388,"sys":22391,"fields":22396},{"tags":22389,"concepts":22390},[],[],{"space":22392,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":22394,"publishedVersion":62,"revision":44,"locale":29},{"sys":22393},{"type":12,"linkType":13,"id":14},{"sys":22395},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":22397},{"url":280,"details":22398,"fileName":286,"contentType":287},{"size":282,"image":22399},{"width":284,"height":285},{"sys":22401,"fields":22404},{"id":22402,"createdAt":22403},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":22405,"slug":22406,"articleIntro":22405,"category":22407},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[22408],{"metadata":22409,"sys":22412,"fields":22419},{"tags":22410,"concepts":22411},[],[],{"space":22413,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":22415,"publishedVersion":235,"revision":62,"contentType":22417,"locale":29},{"sys":22414},{"type":12,"linkType":13,"id":14},{"sys":22416},{"id":21,"type":12,"linkType":22},{"sys":22418},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":22420,"metaTitle":245,"metaDescription":246,"mainTitle":22421,"subtitle":265,"heroImage":22436,"ctaButton":288,"ctaLink":289},[244],{"data":22422,"content":22423,"nodeType":74},{},[22424,22430],{"data":22425,"content":22426,"nodeType":257},{},[22427],{"data":22428,"marks":22429,"value":256,"nodeType":82},{},[],{"data":22431,"content":22432,"nodeType":87},{},[22433],{"data":22434,"marks":22435,"value":264,"nodeType":82},{},[],{"metadata":22437,"sys":22440,"fields":22445},{"tags":22438,"concepts":22439},[],[],{"space":22441,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":22443,"publishedVersion":62,"revision":44,"locale":29},{"sys":22442},{"type":12,"linkType":13,"id":14},{"sys":22444},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":22446},{"url":280,"details":22447,"fileName":286,"contentType":287},{"size":282,"image":22448},{"width":284,"height":285},{"sys":22450,"fields":22453},{"id":22451,"createdAt":22452},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":22454,"slug":22455,"articleIntro":-1,"category":22456},"Compte 6226 - Honoraires","compte-6226-honoraires",[22457],{"metadata":22458,"sys":22461,"fields":22468},{"tags":22459,"concepts":22460},[],[],{"space":22462,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":22464,"publishedVersion":235,"revision":62,"contentType":22466,"locale":29},{"sys":22463},{"type":12,"linkType":13,"id":14},{"sys":22465},{"id":21,"type":12,"linkType":22},{"sys":22467},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":22469,"metaTitle":245,"metaDescription":246,"mainTitle":22470,"subtitle":265,"heroImage":22485,"ctaButton":288,"ctaLink":289},[244],{"data":22471,"content":22472,"nodeType":74},{},[22473,22479],{"data":22474,"content":22475,"nodeType":257},{},[22476],{"data":22477,"marks":22478,"value":256,"nodeType":82},{},[],{"data":22480,"content":22481,"nodeType":87},{},[22482],{"data":22483,"marks":22484,"value":264,"nodeType":82},{},[],{"metadata":22486,"sys":22489,"fields":22494},{"tags":22487,"concepts":22488},[],[],{"space":22490,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":22492,"publishedVersion":62,"revision":44,"locale":29},{"sys":22491},{"type":12,"linkType":13,"id":14},{"sys":22493},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":22495},{"url":280,"details":22496,"fileName":286,"contentType":287},{"size":282,"image":22497},{"width":284,"height":285},{"sys":22499,"fields":22502},{"id":22500,"createdAt":22501},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":22503,"slug":22504,"articleIntro":22503,"category":22505},"Compte 4458 - Taxe sur le chiffre d'affaires à régulariser par l'entreprise","compte-4458-taxe-sur-le-chiffre-d-affaires-a-regulatise-par-l-entreprise",[22506],{"metadata":22507,"sys":22510,"fields":22517},{"tags":22508,"concepts":22509},[],[],{"space":22511,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":22513,"publishedVersion":235,"revision":62,"contentType":22515,"locale":29},{"sys":22512},{"type":12,"linkType":13,"id":14},{"sys":22514},{"id":21,"type":12,"linkType":22},{"sys":22516},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":22518,"metaTitle":245,"metaDescription":246,"mainTitle":22519,"subtitle":265,"heroImage":22534,"ctaButton":288,"ctaLink":289},[244],{"data":22520,"content":22521,"nodeType":74},{},[22522,22528],{"data":22523,"content":22524,"nodeType":257},{},[22525],{"data":22526,"marks":22527,"value":256,"nodeType":82},{},[],{"data":22529,"content":22530,"nodeType":87},{},[22531],{"data":22532,"marks":22533,"value":264,"nodeType":82},{},[],{"metadata":22535,"sys":22538,"fields":22543},{"tags":22536,"concepts":22537},[],[],{"space":22539,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":22541,"publishedVersion":62,"revision":44,"locale":29},{"sys":22540},{"type":12,"linkType":13,"id":14},{"sys":22542},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":22544},{"url":280,"details":22545,"fileName":286,"contentType":287},{"size":282,"image":22546},{"width":284,"height":285},{"sys":22548,"fields":22551},{"id":22549,"createdAt":22550},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":22552,"slug":22553,"articleIntro":22552,"category":22554},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[22555],{"metadata":22556,"sys":22559,"fields":22566},{"tags":22557,"concepts":22558},[],[],{"space":22560,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":22562,"publishedVersion":235,"revision":62,"contentType":22564,"locale":29},{"sys":22561},{"type":12,"linkType":13,"id":14},{"sys":22563},{"id":21,"type":12,"linkType":22},{"sys":22565},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":22567,"metaTitle":245,"metaDescription":246,"mainTitle":22568,"subtitle":265,"heroImage":22583,"ctaButton":288,"ctaLink":289},[244],{"data":22569,"content":22570,"nodeType":74},{},[22571,22577],{"data":22572,"content":22573,"nodeType":257},{},[22574],{"data":22575,"marks":22576,"value":256,"nodeType":82},{},[],{"data":22578,"content":22579,"nodeType":87},{},[22580],{"data":22581,"marks":22582,"value":264,"nodeType":82},{},[],{"metadata":22584,"sys":22587,"fields":22592},{"tags":22585,"concepts":22586},[],[],{"space":22588,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":22590,"publishedVersion":62,"revision":44,"locale":29},{"sys":22589},{"type":12,"linkType":13,"id":14},{"sys":22591},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":22593},{"url":280,"details":22594,"fileName":286,"contentType":287},{"size":282,"image":22595},{"width":284,"height":285},{"sys":22597,"fields":22600},{"id":22598,"createdAt":22599},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":22601,"slug":22602,"articleIntro":-1,"category":22603},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[22604],{"metadata":22605,"sys":22608,"fields":22615},{"tags":22606,"concepts":22607},[],[],{"space":22609,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":22611,"publishedVersion":235,"revision":62,"contentType":22613,"locale":29},{"sys":22610},{"type":12,"linkType":13,"id":14},{"sys":22612},{"id":21,"type":12,"linkType":22},{"sys":22614},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":22616,"metaTitle":245,"metaDescription":246,"mainTitle":22617,"subtitle":265,"heroImage":22632,"ctaButton":288,"ctaLink":289},[244],{"data":22618,"content":22619,"nodeType":74},{},[22620,22626],{"data":22621,"content":22622,"nodeType":257},{},[22623],{"data":22624,"marks":22625,"value":256,"nodeType":82},{},[],{"data":22627,"content":22628,"nodeType":87},{},[22629],{"data":22630,"marks":22631,"value":264,"nodeType":82},{},[],{"metadata":22633,"sys":22636,"fields":22641},{"tags":22634,"concepts":22635},[],[],{"space":22637,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":22639,"publishedVersion":62,"revision":44,"locale":29},{"sys":22638},{"type":12,"linkType":13,"id":14},{"sys":22640},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":22642},{"url":280,"details":22643,"fileName":286,"contentType":287},{"size":282,"image":22644},{"width":284,"height":285},{"sys":22646,"fields":22649},{"id":22647,"createdAt":22648},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":22650,"slug":22651,"articleIntro":22650,"category":22652},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[22653],{"metadata":22654,"sys":22657,"fields":22664},{"tags":22655,"concepts":22656},[],[],{"space":22658,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":22660,"publishedVersion":235,"revision":62,"contentType":22662,"locale":29},{"sys":22659},{"type":12,"linkType":13,"id":14},{"sys":22661},{"id":21,"type":12,"linkType":22},{"sys":22663},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":22665,"metaTitle":245,"metaDescription":246,"mainTitle":22666,"subtitle":265,"heroImage":22681,"ctaButton":288,"ctaLink":289},[244],{"data":22667,"content":22668,"nodeType":74},{},[22669,22675],{"data":22670,"content":22671,"nodeType":257},{},[22672],{"data":22673,"marks":22674,"value":256,"nodeType":82},{},[],{"data":22676,"content":22677,"nodeType":87},{},[22678],{"data":22679,"marks":22680,"value":264,"nodeType":82},{},[],{"metadata":22682,"sys":22685,"fields":22690},{"tags":22683,"concepts":22684},[],[],{"space":22686,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":22688,"publishedVersion":62,"revision":44,"locale":29},{"sys":22687},{"type":12,"linkType":13,"id":14},{"sys":22689},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":22691},{"url":280,"details":22692,"fileName":286,"contentType":287},{"size":282,"image":22693},{"width":284,"height":285},{"sys":22695,"fields":22698},{"id":22696,"createdAt":22697},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":22699,"slug":22700,"articleIntro":22699,"category":22701},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[22702],{"metadata":22703,"sys":22706,"fields":22713},{"tags":22704,"concepts":22705},[],[],{"space":22707,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":22709,"publishedVersion":235,"revision":62,"contentType":22711,"locale":29},{"sys":22708},{"type":12,"linkType":13,"id":14},{"sys":22710},{"id":21,"type":12,"linkType":22},{"sys":22712},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":22714,"metaTitle":245,"metaDescription":246,"mainTitle":22715,"subtitle":265,"heroImage":22730,"ctaButton":288,"ctaLink":289},[244],{"data":22716,"content":22717,"nodeType":74},{},[22718,22724],{"data":22719,"content":22720,"nodeType":257},{},[22721],{"data":22722,"marks":22723,"value":256,"nodeType":82},{},[],{"data":22725,"content":22726,"nodeType":87},{},[22727],{"data":22728,"marks":22729,"value":264,"nodeType":82},{},[],{"metadata":22731,"sys":22734,"fields":22739},{"tags":22732,"concepts":22733},[],[],{"space":22735,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":22737,"publishedVersion":62,"revision":44,"locale":29},{"sys":22736},{"type":12,"linkType":13,"id":14},{"sys":22738},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":22740},{"url":280,"details":22741,"fileName":286,"contentType":287},{"size":282,"image":22742},{"width":284,"height":285},{"sys":22744,"fields":22747},{"id":22745,"createdAt":22746},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":22748,"slug":22749,"articleIntro":-1,"category":22750},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[22751],{"metadata":22752,"sys":22755,"fields":22762},{"tags":22753,"concepts":22754},[],[],{"space":22756,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":22758,"publishedVersion":235,"revision":62,"contentType":22760,"locale":29},{"sys":22757},{"type":12,"linkType":13,"id":14},{"sys":22759},{"id":21,"type":12,"linkType":22},{"sys":22761},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":22763,"metaTitle":245,"metaDescription":246,"mainTitle":22764,"subtitle":265,"heroImage":22779,"ctaButton":288,"ctaLink":289},[244],{"data":22765,"content":22766,"nodeType":74},{},[22767,22773],{"data":22768,"content":22769,"nodeType":257},{},[22770],{"data":22771,"marks":22772,"value":256,"nodeType":82},{},[],{"data":22774,"content":22775,"nodeType":87},{},[22776],{"data":22777,"marks":22778,"value":264,"nodeType":82},{},[],{"metadata":22780,"sys":22783,"fields":22788},{"tags":22781,"concepts":22782},[],[],{"space":22784,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":22786,"publishedVersion":62,"revision":44,"locale":29},{"sys":22785},{"type":12,"linkType":13,"id":14},{"sys":22787},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":22789},{"url":280,"details":22790,"fileName":286,"contentType":287},{"size":282,"image":22791},{"width":284,"height":285},{"sys":22793,"fields":22796},{"id":22794,"createdAt":22795},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":22797,"slug":22798,"articleIntro":22797,"category":22799},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[22800],{"metadata":22801,"sys":22804,"fields":22811},{"tags":22802,"concepts":22803},[],[],{"space":22805,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":22807,"publishedVersion":235,"revision":62,"contentType":22809,"locale":29},{"sys":22806},{"type":12,"linkType":13,"id":14},{"sys":22808},{"id":21,"type":12,"linkType":22},{"sys":22810},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":22812,"metaTitle":245,"metaDescription":246,"mainTitle":22813,"subtitle":265,"heroImage":22828,"ctaButton":288,"ctaLink":289},[244],{"data":22814,"content":22815,"nodeType":74},{},[22816,22822],{"data":22817,"content":22818,"nodeType":257},{},[22819],{"data":22820,"marks":22821,"value":256,"nodeType":82},{},[],{"data":22823,"content":22824,"nodeType":87},{},[22825],{"data":22826,"marks":22827,"value":264,"nodeType":82},{},[],{"metadata":22829,"sys":22832,"fields":22837},{"tags":22830,"concepts":22831},[],[],{"space":22833,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":22835,"publishedVersion":62,"revision":44,"locale":29},{"sys":22834},{"type":12,"linkType":13,"id":14},{"sys":22836},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":22838},{"url":280,"details":22839,"fileName":286,"contentType":287},{"size":282,"image":22840},{"width":284,"height":285},{"sys":22842,"fields":22845},{"id":22843,"createdAt":22844},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":22846,"slug":22847,"articleIntro":22846,"category":22848},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[22849],{"metadata":22850,"sys":22853,"fields":22860},{"tags":22851,"concepts":22852},[],[],{"space":22854,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":22856,"publishedVersion":235,"revision":62,"contentType":22858,"locale":29},{"sys":22855},{"type":12,"linkType":13,"id":14},{"sys":22857},{"id":21,"type":12,"linkType":22},{"sys":22859},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":22861,"metaTitle":245,"metaDescription":246,"mainTitle":22862,"subtitle":265,"heroImage":22877,"ctaButton":288,"ctaLink":289},[244],{"data":22863,"content":22864,"nodeType":74},{},[22865,22871],{"data":22866,"content":22867,"nodeType":257},{},[22868],{"data":22869,"marks":22870,"value":256,"nodeType":82},{},[],{"data":22872,"content":22873,"nodeType":87},{},[22874],{"data":22875,"marks":22876,"value":264,"nodeType":82},{},[],{"metadata":22878,"sys":22881,"fields":22886},{"tags":22879,"concepts":22880},[],[],{"space":22882,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":22884,"publishedVersion":62,"revision":44,"locale":29},{"sys":22883},{"type":12,"linkType":13,"id":14},{"sys":22885},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":22887},{"url":280,"details":22888,"fileName":286,"contentType":287},{"size":282,"image":22889},{"width":284,"height":285},{"sys":22891,"fields":22894},{"id":22892,"createdAt":22893},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":22895,"slug":22896,"articleIntro":-1,"category":22897},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[22898],{"metadata":22899,"sys":22902,"fields":22909},{"tags":22900,"concepts":22901},[],[],{"space":22903,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":22905,"publishedVersion":235,"revision":62,"contentType":22907,"locale":29},{"sys":22904},{"type":12,"linkType":13,"id":14},{"sys":22906},{"id":21,"type":12,"linkType":22},{"sys":22908},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":22910,"metaTitle":245,"metaDescription":246,"mainTitle":22911,"subtitle":265,"heroImage":22926,"ctaButton":288,"ctaLink":289},[244],{"data":22912,"content":22913,"nodeType":74},{},[22914,22920],{"data":22915,"content":22916,"nodeType":257},{},[22917],{"data":22918,"marks":22919,"value":256,"nodeType":82},{},[],{"data":22921,"content":22922,"nodeType":87},{},[22923],{"data":22924,"marks":22925,"value":264,"nodeType":82},{},[],{"metadata":22927,"sys":22930,"fields":22935},{"tags":22928,"concepts":22929},[],[],{"space":22931,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":22933,"publishedVersion":62,"revision":44,"locale":29},{"sys":22932},{"type":12,"linkType":13,"id":14},{"sys":22934},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":22936},{"url":280,"details":22937,"fileName":286,"contentType":287},{"size":282,"image":22938},{"width":284,"height":285},{"sys":22940,"fields":22943},{"id":22941,"createdAt":22942},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":22944,"slug":22945,"articleIntro":-1,"category":22946},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[22947],{"metadata":22948,"sys":22951,"fields":22958},{"tags":22949,"concepts":22950},[],[],{"space":22952,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":22954,"publishedVersion":235,"revision":62,"contentType":22956,"locale":29},{"sys":22953},{"type":12,"linkType":13,"id":14},{"sys":22955},{"id":21,"type":12,"linkType":22},{"sys":22957},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":22959,"metaTitle":245,"metaDescription":246,"mainTitle":22960,"subtitle":265,"heroImage":22975,"ctaButton":288,"ctaLink":289},[244],{"data":22961,"content":22962,"nodeType":74},{},[22963,22969],{"data":22964,"content":22965,"nodeType":257},{},[22966],{"data":22967,"marks":22968,"value":256,"nodeType":82},{},[],{"data":22970,"content":22971,"nodeType":87},{},[22972],{"data":22973,"marks":22974,"value":264,"nodeType":82},{},[],{"metadata":22976,"sys":22979,"fields":22984},{"tags":22977,"concepts":22978},[],[],{"space":22980,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":22982,"publishedVersion":62,"revision":44,"locale":29},{"sys":22981},{"type":12,"linkType":13,"id":14},{"sys":22983},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":22985},{"url":280,"details":22986,"fileName":286,"contentType":287},{"size":282,"image":22987},{"width":284,"height":285},{"sys":22989,"fields":22992},{"id":22990,"createdAt":22991},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":22993,"slug":22994,"articleIntro":22993,"category":22995},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[22996],{"metadata":22997,"sys":23000,"fields":23007},{"tags":22998,"concepts":22999},[],[],{"space":23001,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":23003,"publishedVersion":235,"revision":62,"contentType":23005,"locale":29},{"sys":23002},{"type":12,"linkType":13,"id":14},{"sys":23004},{"id":21,"type":12,"linkType":22},{"sys":23006},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":23008,"metaTitle":245,"metaDescription":246,"mainTitle":23009,"subtitle":265,"heroImage":23024,"ctaButton":288,"ctaLink":289},[244],{"data":23010,"content":23011,"nodeType":74},{},[23012,23018],{"data":23013,"content":23014,"nodeType":257},{},[23015],{"data":23016,"marks":23017,"value":256,"nodeType":82},{},[],{"data":23019,"content":23020,"nodeType":87},{},[23021],{"data":23022,"marks":23023,"value":264,"nodeType":82},{},[],{"metadata":23025,"sys":23028,"fields":23033},{"tags":23026,"concepts":23027},[],[],{"space":23029,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":23031,"publishedVersion":62,"revision":44,"locale":29},{"sys":23030},{"type":12,"linkType":13,"id":14},{"sys":23032},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":23034},{"url":280,"details":23035,"fileName":286,"contentType":287},{"size":282,"image":23036},{"width":284,"height":285},{"sys":23038,"fields":23041},{"id":23039,"createdAt":23040},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":23042,"slug":23043,"articleIntro":23042,"category":23044},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[23045],{"metadata":23046,"sys":23049,"fields":23056},{"tags":23047,"concepts":23048},[],[],{"space":23050,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":23052,"publishedVersion":235,"revision":62,"contentType":23054,"locale":29},{"sys":23051},{"type":12,"linkType":13,"id":14},{"sys":23053},{"id":21,"type":12,"linkType":22},{"sys":23055},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":23057,"metaTitle":245,"metaDescription":246,"mainTitle":23058,"subtitle":265,"heroImage":23073,"ctaButton":288,"ctaLink":289},[244],{"data":23059,"content":23060,"nodeType":74},{},[23061,23067],{"data":23062,"content":23063,"nodeType":257},{},[23064],{"data":23065,"marks":23066,"value":256,"nodeType":82},{},[],{"data":23068,"content":23069,"nodeType":87},{},[23070],{"data":23071,"marks":23072,"value":264,"nodeType":82},{},[],{"metadata":23074,"sys":23077,"fields":23082},{"tags":23075,"concepts":23076},[],[],{"space":23078,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":23080,"publishedVersion":62,"revision":44,"locale":29},{"sys":23079},{"type":12,"linkType":13,"id":14},{"sys":23081},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":23083},{"url":280,"details":23084,"fileName":286,"contentType":287},{"size":282,"image":23085},{"width":284,"height":285},{"sys":23087,"fields":23090},{"id":23088,"createdAt":23089},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":23091,"slug":23092,"articleIntro":23091,"category":23093},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[23094],{"metadata":23095,"sys":23098,"fields":23105},{"tags":23096,"concepts":23097},[],[],{"space":23099,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":23101,"publishedVersion":235,"revision":62,"contentType":23103,"locale":29},{"sys":23100},{"type":12,"linkType":13,"id":14},{"sys":23102},{"id":21,"type":12,"linkType":22},{"sys":23104},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":23106,"metaTitle":245,"metaDescription":246,"mainTitle":23107,"subtitle":265,"heroImage":23122,"ctaButton":288,"ctaLink":289},[244],{"data":23108,"content":23109,"nodeType":74},{},[23110,23116],{"data":23111,"content":23112,"nodeType":257},{},[23113],{"data":23114,"marks":23115,"value":256,"nodeType":82},{},[],{"data":23117,"content":23118,"nodeType":87},{},[23119],{"data":23120,"marks":23121,"value":264,"nodeType":82},{},[],{"metadata":23123,"sys":23126,"fields":23131},{"tags":23124,"concepts":23125},[],[],{"space":23127,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":23129,"publishedVersion":62,"revision":44,"locale":29},{"sys":23128},{"type":12,"linkType":13,"id":14},{"sys":23130},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":23132},{"url":280,"details":23133,"fileName":286,"contentType":287},{"size":282,"image":23134},{"width":284,"height":285},{"sys":23136,"fields":23139},{"id":23137,"createdAt":23138},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":23140,"slug":23141,"articleIntro":23140,"category":23142},"6378 - Taxes diverses","compte-6378-taxes-diverses",[23143],{"metadata":23144,"sys":23147,"fields":23154},{"tags":23145,"concepts":23146},[],[],{"space":23148,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":23150,"publishedVersion":235,"revision":62,"contentType":23152,"locale":29},{"sys":23149},{"type":12,"linkType":13,"id":14},{"sys":23151},{"id":21,"type":12,"linkType":22},{"sys":23153},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":23155,"metaTitle":245,"metaDescription":246,"mainTitle":23156,"subtitle":265,"heroImage":23171,"ctaButton":288,"ctaLink":289},[244],{"data":23157,"content":23158,"nodeType":74},{},[23159,23165],{"data":23160,"content":23161,"nodeType":257},{},[23162],{"data":23163,"marks":23164,"value":256,"nodeType":82},{},[],{"data":23166,"content":23167,"nodeType":87},{},[23168],{"data":23169,"marks":23170,"value":264,"nodeType":82},{},[],{"metadata":23172,"sys":23175,"fields":23180},{"tags":23173,"concepts":23174},[],[],{"space":23176,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":23178,"publishedVersion":62,"revision":44,"locale":29},{"sys":23177},{"type":12,"linkType":13,"id":14},{"sys":23179},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":23181},{"url":280,"details":23182,"fileName":286,"contentType":287},{"size":282,"image":23183},{"width":284,"height":285},{"sys":23185,"fields":23188},{"id":23186,"createdAt":23187},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":23189,"slug":23190,"articleIntro":-1,"category":23191},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[23192],{"metadata":23193,"sys":23196,"fields":23203},{"tags":23194,"concepts":23195},[],[],{"space":23197,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":23199,"publishedVersion":235,"revision":62,"contentType":23201,"locale":29},{"sys":23198},{"type":12,"linkType":13,"id":14},{"sys":23200},{"id":21,"type":12,"linkType":22},{"sys":23202},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":23204,"metaTitle":245,"metaDescription":246,"mainTitle":23205,"subtitle":265,"heroImage":23220,"ctaButton":288,"ctaLink":289},[244],{"data":23206,"content":23207,"nodeType":74},{},[23208,23214],{"data":23209,"content":23210,"nodeType":257},{},[23211],{"data":23212,"marks":23213,"value":256,"nodeType":82},{},[],{"data":23215,"content":23216,"nodeType":87},{},[23217],{"data":23218,"marks":23219,"value":264,"nodeType":82},{},[],{"metadata":23221,"sys":23224,"fields":23229},{"tags":23222,"concepts":23223},[],[],{"space":23225,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":23227,"publishedVersion":62,"revision":44,"locale":29},{"sys":23226},{"type":12,"linkType":13,"id":14},{"sys":23228},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":23230},{"url":280,"details":23231,"fileName":286,"contentType":287},{"size":282,"image":23232},{"width":284,"height":285},{"sys":23234,"fields":23237},{"id":23235,"createdAt":23236},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":23238,"slug":23239,"articleIntro":23238,"category":23240},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[23241],{"metadata":23242,"sys":23245,"fields":23252},{"tags":23243,"concepts":23244},[],[],{"space":23246,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":23248,"publishedVersion":235,"revision":62,"contentType":23250,"locale":29},{"sys":23247},{"type":12,"linkType":13,"id":14},{"sys":23249},{"id":21,"type":12,"linkType":22},{"sys":23251},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":23253,"metaTitle":245,"metaDescription":246,"mainTitle":23254,"subtitle":265,"heroImage":23269,"ctaButton":288,"ctaLink":289},[244],{"data":23255,"content":23256,"nodeType":74},{},[23257,23263],{"data":23258,"content":23259,"nodeType":257},{},[23260],{"data":23261,"marks":23262,"value":256,"nodeType":82},{},[],{"data":23264,"content":23265,"nodeType":87},{},[23266],{"data":23267,"marks":23268,"value":264,"nodeType":82},{},[],{"metadata":23270,"sys":23273,"fields":23278},{"tags":23271,"concepts":23272},[],[],{"space":23274,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":23276,"publishedVersion":62,"revision":44,"locale":29},{"sys":23275},{"type":12,"linkType":13,"id":14},{"sys":23277},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":23279},{"url":280,"details":23280,"fileName":286,"contentType":287},{"size":282,"image":23281},{"width":284,"height":285},{"sys":23283,"fields":23286},{"id":23284,"createdAt":23285},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":23287,"slug":23288,"articleIntro":23287,"category":23289},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[23290],{"metadata":23291,"sys":23294,"fields":23301},{"tags":23292,"concepts":23293},[],[],{"space":23295,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":23297,"publishedVersion":235,"revision":62,"contentType":23299,"locale":29},{"sys":23296},{"type":12,"linkType":13,"id":14},{"sys":23298},{"id":21,"type":12,"linkType":22},{"sys":23300},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":23302,"metaTitle":245,"metaDescription":246,"mainTitle":23303,"subtitle":265,"heroImage":23318,"ctaButton":288,"ctaLink":289},[244],{"data":23304,"content":23305,"nodeType":74},{},[23306,23312],{"data":23307,"content":23308,"nodeType":257},{},[23309],{"data":23310,"marks":23311,"value":256,"nodeType":82},{},[],{"data":23313,"content":23314,"nodeType":87},{},[23315],{"data":23316,"marks":23317,"value":264,"nodeType":82},{},[],{"metadata":23319,"sys":23322,"fields":23327},{"tags":23320,"concepts":23321},[],[],{"space":23323,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":23325,"publishedVersion":62,"revision":44,"locale":29},{"sys":23324},{"type":12,"linkType":13,"id":14},{"sys":23326},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":23328},{"url":280,"details":23329,"fileName":286,"contentType":287},{"size":282,"image":23330},{"width":284,"height":285},{"sys":23332,"fields":23335},{"id":23333,"createdAt":23334},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":23336,"slug":23337,"articleIntro":23336,"category":23338},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[23339],{"metadata":23340,"sys":23343,"fields":23350},{"tags":23341,"concepts":23342},[],[],{"space":23344,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":23346,"publishedVersion":235,"revision":62,"contentType":23348,"locale":29},{"sys":23345},{"type":12,"linkType":13,"id":14},{"sys":23347},{"id":21,"type":12,"linkType":22},{"sys":23349},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":23351,"metaTitle":245,"metaDescription":246,"mainTitle":23352,"subtitle":265,"heroImage":23367,"ctaButton":288,"ctaLink":289},[244],{"data":23353,"content":23354,"nodeType":74},{},[23355,23361],{"data":23356,"content":23357,"nodeType":257},{},[23358],{"data":23359,"marks":23360,"value":256,"nodeType":82},{},[],{"data":23362,"content":23363,"nodeType":87},{},[23364],{"data":23365,"marks":23366,"value":264,"nodeType":82},{},[],{"metadata":23368,"sys":23371,"fields":23376},{"tags":23369,"concepts":23370},[],[],{"space":23372,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":23374,"publishedVersion":62,"revision":44,"locale":29},{"sys":23373},{"type":12,"linkType":13,"id":14},{"sys":23375},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":23377},{"url":280,"details":23378,"fileName":286,"contentType":287},{"size":282,"image":23379},{"width":284,"height":285},{"sys":23381,"fields":23384},{"id":23382,"createdAt":23383},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":23385,"slug":23386,"articleIntro":23385,"category":23387},"36 - (compte à ouvrir, le cas échéant, sous l'intitulé \"Stocks provenant d'immobilisations\")","compte-36-compte-a-ouvrir-le-cas-echeant-sous-l-intitule-stocks-provenant-d-immobilisations",[23388],{"metadata":23389,"sys":23392,"fields":23399},{"tags":23390,"concepts":23391},[],[],{"space":23393,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":23395,"publishedVersion":235,"revision":62,"contentType":23397,"locale":29},{"sys":23394},{"type":12,"linkType":13,"id":14},{"sys":23396},{"id":21,"type":12,"linkType":22},{"sys":23398},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":23400,"metaTitle":245,"metaDescription":246,"mainTitle":23401,"subtitle":265,"heroImage":23416,"ctaButton":288,"ctaLink":289},[244],{"data":23402,"content":23403,"nodeType":74},{},[23404,23410],{"data":23405,"content":23406,"nodeType":257},{},[23407],{"data":23408,"marks":23409,"value":256,"nodeType":82},{},[],{"data":23411,"content":23412,"nodeType":87},{},[23413],{"data":23414,"marks":23415,"value":264,"nodeType":82},{},[],{"metadata":23417,"sys":23420,"fields":23425},{"tags":23418,"concepts":23419},[],[],{"space":23421,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":23423,"publishedVersion":62,"revision":44,"locale":29},{"sys":23422},{"type":12,"linkType":13,"id":14},{"sys":23424},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":23426},{"url":280,"details":23427,"fileName":286,"contentType":287},{"size":282,"image":23428},{"width":284,"height":285},{"sys":23430,"fields":23433},{"id":23431,"createdAt":23432},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":23434,"slug":23435,"articleIntro":-1,"category":23436},"Compte 71 - Production stockée","compte-71-production-stockee",[23437],{"metadata":23438,"sys":23441,"fields":23448},{"tags":23439,"concepts":23440},[],[],{"space":23442,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":23444,"publishedVersion":235,"revision":62,"contentType":23446,"locale":29},{"sys":23443},{"type":12,"linkType":13,"id":14},{"sys":23445},{"id":21,"type":12,"linkType":22},{"sys":23447},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":23449,"metaTitle":245,"metaDescription":246,"mainTitle":23450,"subtitle":265,"heroImage":23465,"ctaButton":288,"ctaLink":289},[244],{"data":23451,"content":23452,"nodeType":74},{},[23453,23459],{"data":23454,"content":23455,"nodeType":257},{},[23456],{"data":23457,"marks":23458,"value":256,"nodeType":82},{},[],{"data":23460,"content":23461,"nodeType":87},{},[23462],{"data":23463,"marks":23464,"value":264,"nodeType":82},{},[],{"metadata":23466,"sys":23469,"fields":23474},{"tags":23467,"concepts":23468},[],[],{"space":23470,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":23472,"publishedVersion":62,"revision":44,"locale":29},{"sys":23471},{"type":12,"linkType":13,"id":14},{"sys":23473},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":23475},{"url":280,"details":23476,"fileName":286,"contentType":287},{"size":282,"image":23477},{"width":284,"height":285},{"sys":23479,"fields":23482},{"id":23480,"createdAt":23481},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":23483,"slug":23484,"articleIntro":23483,"category":23485},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[23486],{"metadata":23487,"sys":23490,"fields":23497},{"tags":23488,"concepts":23489},[],[],{"space":23491,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":23493,"publishedVersion":235,"revision":62,"contentType":23495,"locale":29},{"sys":23492},{"type":12,"linkType":13,"id":14},{"sys":23494},{"id":21,"type":12,"linkType":22},{"sys":23496},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":23498,"metaTitle":245,"metaDescription":246,"mainTitle":23499,"subtitle":265,"heroImage":23514,"ctaButton":288,"ctaLink":289},[244],{"data":23500,"content":23501,"nodeType":74},{},[23502,23508],{"data":23503,"content":23504,"nodeType":257},{},[23505],{"data":23506,"marks":23507,"value":256,"nodeType":82},{},[],{"data":23509,"content":23510,"nodeType":87},{},[23511],{"data":23512,"marks":23513,"value":264,"nodeType":82},{},[],{"metadata":23515,"sys":23518,"fields":23523},{"tags":23516,"concepts":23517},[],[],{"space":23519,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":23521,"publishedVersion":62,"revision":44,"locale":29},{"sys":23520},{"type":12,"linkType":13,"id":14},{"sys":23522},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":23524},{"url":280,"details":23525,"fileName":286,"contentType":287},{"size":282,"image":23526},{"width":284,"height":285},{"sys":23528,"fields":23531},{"id":23529,"createdAt":23530},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":23532,"slug":23533,"articleIntro":23534,"category":23535},"Compte - 147 - Plus-values réinvesties","compte-147-plus-values-reinvesties","Compte de capitaux propres destiné à l'enregistrement des plus-values de cession d'actifs réinvesties dans l'entreprise",[23536],{"metadata":23537,"sys":23540,"fields":23547},{"tags":23538,"concepts":23539},[],[],{"space":23541,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":23543,"publishedVersion":235,"revision":62,"contentType":23545,"locale":29},{"sys":23542},{"type":12,"linkType":13,"id":14},{"sys":23544},{"id":21,"type":12,"linkType":22},{"sys":23546},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":23548,"metaTitle":245,"metaDescription":246,"mainTitle":23549,"subtitle":265,"heroImage":23564,"ctaButton":288,"ctaLink":289},[244],{"data":23550,"content":23551,"nodeType":74},{},[23552,23558],{"data":23553,"content":23554,"nodeType":257},{},[23555],{"data":23556,"marks":23557,"value":256,"nodeType":82},{},[],{"data":23559,"content":23560,"nodeType":87},{},[23561],{"data":23562,"marks":23563,"value":264,"nodeType":82},{},[],{"metadata":23565,"sys":23568,"fields":23573},{"tags":23566,"concepts":23567},[],[],{"space":23569,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":23571,"publishedVersion":62,"revision":44,"locale":29},{"sys":23570},{"type":12,"linkType":13,"id":14},{"sys":23572},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":23574},{"url":280,"details":23575,"fileName":286,"contentType":287},{"size":282,"image":23576},{"width":284,"height":285},{"sys":23578,"fields":23581},{"id":23579,"createdAt":23580},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":23582,"slug":23583,"articleIntro":23582,"category":23584},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[23585],{"metadata":23586,"sys":23589,"fields":23596},{"tags":23587,"concepts":23588},[],[],{"space":23590,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":23592,"publishedVersion":235,"revision":62,"contentType":23594,"locale":29},{"sys":23591},{"type":12,"linkType":13,"id":14},{"sys":23593},{"id":21,"type":12,"linkType":22},{"sys":23595},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":23597,"metaTitle":245,"metaDescription":246,"mainTitle":23598,"subtitle":265,"heroImage":23613,"ctaButton":288,"ctaLink":289},[244],{"data":23599,"content":23600,"nodeType":74},{},[23601,23607],{"data":23602,"content":23603,"nodeType":257},{},[23604],{"data":23605,"marks":23606,"value":256,"nodeType":82},{},[],{"data":23608,"content":23609,"nodeType":87},{},[23610],{"data":23611,"marks":23612,"value":264,"nodeType":82},{},[],{"metadata":23614,"sys":23617,"fields":23622},{"tags":23615,"concepts":23616},[],[],{"space":23618,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":23620,"publishedVersion":62,"revision":44,"locale":29},{"sys":23619},{"type":12,"linkType":13,"id":14},{"sys":23621},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":23623},{"url":280,"details":23624,"fileName":286,"contentType":287},{"size":282,"image":23625},{"width":284,"height":285},{"sys":23627,"fields":23630},{"id":23628,"createdAt":23629},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":23631,"slug":23632,"articleIntro":-1,"category":23633},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[23634],{"metadata":23635,"sys":23638,"fields":23645},{"tags":23636,"concepts":23637},[],[],{"space":23639,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":23641,"publishedVersion":235,"revision":62,"contentType":23643,"locale":29},{"sys":23640},{"type":12,"linkType":13,"id":14},{"sys":23642},{"id":21,"type":12,"linkType":22},{"sys":23644},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":23646,"metaTitle":245,"metaDescription":246,"mainTitle":23647,"subtitle":265,"heroImage":23662,"ctaButton":288,"ctaLink":289},[244],{"data":23648,"content":23649,"nodeType":74},{},[23650,23656],{"data":23651,"content":23652,"nodeType":257},{},[23653],{"data":23654,"marks":23655,"value":256,"nodeType":82},{},[],{"data":23657,"content":23658,"nodeType":87},{},[23659],{"data":23660,"marks":23661,"value":264,"nodeType":82},{},[],{"metadata":23663,"sys":23666,"fields":23671},{"tags":23664,"concepts":23665},[],[],{"space":23667,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":23669,"publishedVersion":62,"revision":44,"locale":29},{"sys":23668},{"type":12,"linkType":13,"id":14},{"sys":23670},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":23672},{"url":280,"details":23673,"fileName":286,"contentType":287},{"size":282,"image":23674},{"width":284,"height":285},{"sys":23676,"fields":23679},{"id":23677,"createdAt":23678},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":23680,"slug":23681,"articleIntro":23680,"category":23682},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[23683],{"metadata":23684,"sys":23687,"fields":23694},{"tags":23685,"concepts":23686},[],[],{"space":23688,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":23690,"publishedVersion":235,"revision":62,"contentType":23692,"locale":29},{"sys":23689},{"type":12,"linkType":13,"id":14},{"sys":23691},{"id":21,"type":12,"linkType":22},{"sys":23693},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":23695,"metaTitle":245,"metaDescription":246,"mainTitle":23696,"subtitle":265,"heroImage":23711,"ctaButton":288,"ctaLink":289},[244],{"data":23697,"content":23698,"nodeType":74},{},[23699,23705],{"data":23700,"content":23701,"nodeType":257},{},[23702],{"data":23703,"marks":23704,"value":256,"nodeType":82},{},[],{"data":23706,"content":23707,"nodeType":87},{},[23708],{"data":23709,"marks":23710,"value":264,"nodeType":82},{},[],{"metadata":23712,"sys":23715,"fields":23720},{"tags":23713,"concepts":23714},[],[],{"space":23716,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":23718,"publishedVersion":62,"revision":44,"locale":29},{"sys":23717},{"type":12,"linkType":13,"id":14},{"sys":23719},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":23721},{"url":280,"details":23722,"fileName":286,"contentType":287},{"size":282,"image":23723},{"width":284,"height":285},{"sys":23725,"fields":23728},{"id":23726,"createdAt":23727},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":23729,"slug":23730,"articleIntro":23729,"category":23731},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[23732],{"metadata":23733,"sys":23736,"fields":23743},{"tags":23734,"concepts":23735},[],[],{"space":23737,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":23739,"publishedVersion":235,"revision":62,"contentType":23741,"locale":29},{"sys":23738},{"type":12,"linkType":13,"id":14},{"sys":23740},{"id":21,"type":12,"linkType":22},{"sys":23742},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":23744,"metaTitle":245,"metaDescription":246,"mainTitle":23745,"subtitle":265,"heroImage":23760,"ctaButton":288,"ctaLink":289},[244],{"data":23746,"content":23747,"nodeType":74},{},[23748,23754],{"data":23749,"content":23750,"nodeType":257},{},[23751],{"data":23752,"marks":23753,"value":256,"nodeType":82},{},[],{"data":23755,"content":23756,"nodeType":87},{},[23757],{"data":23758,"marks":23759,"value":264,"nodeType":82},{},[],{"metadata":23761,"sys":23764,"fields":23769},{"tags":23762,"concepts":23763},[],[],{"space":23765,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":23767,"publishedVersion":62,"revision":44,"locale":29},{"sys":23766},{"type":12,"linkType":13,"id":14},{"sys":23768},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":23770},{"url":280,"details":23771,"fileName":286,"contentType":287},{"size":282,"image":23772},{"width":284,"height":285},{"sys":23774,"fields":23777},{"id":23775,"createdAt":23776},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":23778,"slug":23779,"articleIntro":23778,"category":23780},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[23781],{"metadata":23782,"sys":23785,"fields":23792},{"tags":23783,"concepts":23784},[],[],{"space":23786,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":23788,"publishedVersion":235,"revision":62,"contentType":23790,"locale":29},{"sys":23787},{"type":12,"linkType":13,"id":14},{"sys":23789},{"id":21,"type":12,"linkType":22},{"sys":23791},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":23793,"metaTitle":245,"metaDescription":246,"mainTitle":23794,"subtitle":265,"heroImage":23809,"ctaButton":288,"ctaLink":289},[244],{"data":23795,"content":23796,"nodeType":74},{},[23797,23803],{"data":23798,"content":23799,"nodeType":257},{},[23800],{"data":23801,"marks":23802,"value":256,"nodeType":82},{},[],{"data":23804,"content":23805,"nodeType":87},{},[23806],{"data":23807,"marks":23808,"value":264,"nodeType":82},{},[],{"metadata":23810,"sys":23813,"fields":23818},{"tags":23811,"concepts":23812},[],[],{"space":23814,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":23816,"publishedVersion":62,"revision":44,"locale":29},{"sys":23815},{"type":12,"linkType":13,"id":14},{"sys":23817},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":23819},{"url":280,"details":23820,"fileName":286,"contentType":287},{"size":282,"image":23821},{"width":284,"height":285},{"sys":23823,"fields":23826},{"id":23824,"createdAt":23825},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":23827,"slug":23828,"articleIntro":23827,"category":23829},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[23830],{"metadata":23831,"sys":23834,"fields":23841},{"tags":23832,"concepts":23833},[],[],{"space":23835,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":23837,"publishedVersion":235,"revision":62,"contentType":23839,"locale":29},{"sys":23836},{"type":12,"linkType":13,"id":14},{"sys":23838},{"id":21,"type":12,"linkType":22},{"sys":23840},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":23842,"metaTitle":245,"metaDescription":246,"mainTitle":23843,"subtitle":265,"heroImage":23858,"ctaButton":288,"ctaLink":289},[244],{"data":23844,"content":23845,"nodeType":74},{},[23846,23852],{"data":23847,"content":23848,"nodeType":257},{},[23849],{"data":23850,"marks":23851,"value":256,"nodeType":82},{},[],{"data":23853,"content":23854,"nodeType":87},{},[23855],{"data":23856,"marks":23857,"value":264,"nodeType":82},{},[],{"metadata":23859,"sys":23862,"fields":23867},{"tags":23860,"concepts":23861},[],[],{"space":23863,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":23865,"publishedVersion":62,"revision":44,"locale":29},{"sys":23864},{"type":12,"linkType":13,"id":14},{"sys":23866},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":23868},{"url":280,"details":23869,"fileName":286,"contentType":287},{"size":282,"image":23870},{"width":284,"height":285},{"sys":23872,"fields":23875},{"id":23873,"createdAt":23874},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":23876,"slug":23877,"articleIntro":-1,"category":23878},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[23879],{"metadata":23880,"sys":23883,"fields":23890},{"tags":23881,"concepts":23882},[],[],{"space":23884,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":23886,"publishedVersion":235,"revision":62,"contentType":23888,"locale":29},{"sys":23885},{"type":12,"linkType":13,"id":14},{"sys":23887},{"id":21,"type":12,"linkType":22},{"sys":23889},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":23891,"metaTitle":245,"metaDescription":246,"mainTitle":23892,"subtitle":265,"heroImage":23907,"ctaButton":288,"ctaLink":289},[244],{"data":23893,"content":23894,"nodeType":74},{},[23895,23901],{"data":23896,"content":23897,"nodeType":257},{},[23898],{"data":23899,"marks":23900,"value":256,"nodeType":82},{},[],{"data":23902,"content":23903,"nodeType":87},{},[23904],{"data":23905,"marks":23906,"value":264,"nodeType":82},{},[],{"metadata":23908,"sys":23911,"fields":23916},{"tags":23909,"concepts":23910},[],[],{"space":23912,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":23914,"publishedVersion":62,"revision":44,"locale":29},{"sys":23913},{"type":12,"linkType":13,"id":14},{"sys":23915},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":23917},{"url":280,"details":23918,"fileName":286,"contentType":287},{"size":282,"image":23919},{"width":284,"height":285},{"sys":23921,"fields":23924},{"id":23922,"createdAt":23923},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":23925,"slug":23926,"articleIntro":23925,"category":23927},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[23928],{"metadata":23929,"sys":23932,"fields":23939},{"tags":23930,"concepts":23931},[],[],{"space":23933,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":23935,"publishedVersion":235,"revision":62,"contentType":23937,"locale":29},{"sys":23934},{"type":12,"linkType":13,"id":14},{"sys":23936},{"id":21,"type":12,"linkType":22},{"sys":23938},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":23940,"metaTitle":245,"metaDescription":246,"mainTitle":23941,"subtitle":265,"heroImage":23956,"ctaButton":288,"ctaLink":289},[244],{"data":23942,"content":23943,"nodeType":74},{},[23944,23950],{"data":23945,"content":23946,"nodeType":257},{},[23947],{"data":23948,"marks":23949,"value":256,"nodeType":82},{},[],{"data":23951,"content":23952,"nodeType":87},{},[23953],{"data":23954,"marks":23955,"value":264,"nodeType":82},{},[],{"metadata":23957,"sys":23960,"fields":23965},{"tags":23958,"concepts":23959},[],[],{"space":23961,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":23963,"publishedVersion":62,"revision":44,"locale":29},{"sys":23962},{"type":12,"linkType":13,"id":14},{"sys":23964},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":23966},{"url":280,"details":23967,"fileName":286,"contentType":287},{"size":282,"image":23968},{"width":284,"height":285},{"sys":23970,"fields":23973},{"id":23971,"createdAt":23972},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":23974,"slug":23975,"articleIntro":23974,"category":23976},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[23977],{"metadata":23978,"sys":23981,"fields":23988},{"tags":23979,"concepts":23980},[],[],{"space":23982,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":23984,"publishedVersion":235,"revision":62,"contentType":23986,"locale":29},{"sys":23983},{"type":12,"linkType":13,"id":14},{"sys":23985},{"id":21,"type":12,"linkType":22},{"sys":23987},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":23989,"metaTitle":245,"metaDescription":246,"mainTitle":23990,"subtitle":265,"heroImage":24005,"ctaButton":288,"ctaLink":289},[244],{"data":23991,"content":23992,"nodeType":74},{},[23993,23999],{"data":23994,"content":23995,"nodeType":257},{},[23996],{"data":23997,"marks":23998,"value":256,"nodeType":82},{},[],{"data":24000,"content":24001,"nodeType":87},{},[24002],{"data":24003,"marks":24004,"value":264,"nodeType":82},{},[],{"metadata":24006,"sys":24009,"fields":24014},{"tags":24007,"concepts":24008},[],[],{"space":24010,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":24012,"publishedVersion":62,"revision":44,"locale":29},{"sys":24011},{"type":12,"linkType":13,"id":14},{"sys":24013},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":24015},{"url":280,"details":24016,"fileName":286,"contentType":287},{"size":282,"image":24017},{"width":284,"height":285},{"sys":24019,"fields":24022},{"id":24020,"createdAt":24021},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":24023,"slug":24024,"articleIntro":24023,"category":24025},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[24026],{"metadata":24027,"sys":24030,"fields":24037},{"tags":24028,"concepts":24029},[],[],{"space":24031,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":24033,"publishedVersion":235,"revision":62,"contentType":24035,"locale":29},{"sys":24032},{"type":12,"linkType":13,"id":14},{"sys":24034},{"id":21,"type":12,"linkType":22},{"sys":24036},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":24038,"metaTitle":245,"metaDescription":246,"mainTitle":24039,"subtitle":265,"heroImage":24054,"ctaButton":288,"ctaLink":289},[244],{"data":24040,"content":24041,"nodeType":74},{},[24042,24048],{"data":24043,"content":24044,"nodeType":257},{},[24045],{"data":24046,"marks":24047,"value":256,"nodeType":82},{},[],{"data":24049,"content":24050,"nodeType":87},{},[24051],{"data":24052,"marks":24053,"value":264,"nodeType":82},{},[],{"metadata":24055,"sys":24058,"fields":24063},{"tags":24056,"concepts":24057},[],[],{"space":24059,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":24061,"publishedVersion":62,"revision":44,"locale":29},{"sys":24060},{"type":12,"linkType":13,"id":14},{"sys":24062},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":24064},{"url":280,"details":24065,"fileName":286,"contentType":287},{"size":282,"image":24066},{"width":284,"height":285},{"sys":24068,"fields":24070},{"id":24069,"createdAt":16076},"6Cyiu2vRN9DinrNv9tFLZe",{"title":24071,"slug":24072,"articleIntro":24071,"category":24073},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[24074],{"metadata":24075,"sys":24078,"fields":24085},{"tags":24076,"concepts":24077},[],[],{"space":24079,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":24081,"publishedVersion":235,"revision":62,"contentType":24083,"locale":29},{"sys":24080},{"type":12,"linkType":13,"id":14},{"sys":24082},{"id":21,"type":12,"linkType":22},{"sys":24084},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":24086,"metaTitle":245,"metaDescription":246,"mainTitle":24087,"subtitle":265,"heroImage":24102,"ctaButton":288,"ctaLink":289},[244],{"data":24088,"content":24089,"nodeType":74},{},[24090,24096],{"data":24091,"content":24092,"nodeType":257},{},[24093],{"data":24094,"marks":24095,"value":256,"nodeType":82},{},[],{"data":24097,"content":24098,"nodeType":87},{},[24099],{"data":24100,"marks":24101,"value":264,"nodeType":82},{},[],{"metadata":24103,"sys":24106,"fields":24111},{"tags":24104,"concepts":24105},[],[],{"space":24107,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":24109,"publishedVersion":62,"revision":44,"locale":29},{"sys":24108},{"type":12,"linkType":13,"id":14},{"sys":24110},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":24112},{"url":280,"details":24113,"fileName":286,"contentType":287},{"size":282,"image":24114},{"width":284,"height":285},{"sys":24116,"fields":24119},{"id":24117,"createdAt":24118},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":24120,"slug":24121,"articleIntro":24120,"category":24122},"Compte 271 - Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille","compte-271-titres-immobilises-autres-que-les-titres-immobilises-de-l-activite-de-portefeuille",[24123],{"metadata":24124,"sys":24127,"fields":24134},{"tags":24125,"concepts":24126},[],[],{"space":24128,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":24130,"publishedVersion":235,"revision":62,"contentType":24132,"locale":29},{"sys":24129},{"type":12,"linkType":13,"id":14},{"sys":24131},{"id":21,"type":12,"linkType":22},{"sys":24133},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":24135,"metaTitle":245,"metaDescription":246,"mainTitle":24136,"subtitle":265,"heroImage":24151,"ctaButton":288,"ctaLink":289},[244],{"data":24137,"content":24138,"nodeType":74},{},[24139,24145],{"data":24140,"content":24141,"nodeType":257},{},[24142],{"data":24143,"marks":24144,"value":256,"nodeType":82},{},[],{"data":24146,"content":24147,"nodeType":87},{},[24148],{"data":24149,"marks":24150,"value":264,"nodeType":82},{},[],{"metadata":24152,"sys":24155,"fields":24160},{"tags":24153,"concepts":24154},[],[],{"space":24156,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":24158,"publishedVersion":62,"revision":44,"locale":29},{"sys":24157},{"type":12,"linkType":13,"id":14},{"sys":24159},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":24161},{"url":280,"details":24162,"fileName":286,"contentType":287},{"size":282,"image":24163},{"width":284,"height":285},{"sys":24165,"fields":24168},{"id":24166,"createdAt":24167},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":148,"slug":24169,"articleIntro":148,"category":24170},"compte-106-reserves",[24171],{"metadata":24172,"sys":24175,"fields":24182},{"tags":24173,"concepts":24174},[],[],{"space":24176,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":24178,"publishedVersion":235,"revision":62,"contentType":24180,"locale":29},{"sys":24177},{"type":12,"linkType":13,"id":14},{"sys":24179},{"id":21,"type":12,"linkType":22},{"sys":24181},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":24183,"metaTitle":245,"metaDescription":246,"mainTitle":24184,"subtitle":265,"heroImage":24199,"ctaButton":288,"ctaLink":289},[244],{"data":24185,"content":24186,"nodeType":74},{},[24187,24193],{"data":24188,"content":24189,"nodeType":257},{},[24190],{"data":24191,"marks":24192,"value":256,"nodeType":82},{},[],{"data":24194,"content":24195,"nodeType":87},{},[24196],{"data":24197,"marks":24198,"value":264,"nodeType":82},{},[],{"metadata":24200,"sys":24203,"fields":24208},{"tags":24201,"concepts":24202},[],[],{"space":24204,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":24206,"publishedVersion":62,"revision":44,"locale":29},{"sys":24205},{"type":12,"linkType":13,"id":14},{"sys":24207},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":24209},{"url":280,"details":24210,"fileName":286,"contentType":287},{"size":282,"image":24211},{"width":284,"height":285},{"sys":24213,"fields":24216},{"id":24214,"createdAt":24215},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":24217,"slug":24218,"articleIntro":24219,"category":24220},"Compte 6333 - Participation employeurs à la formation professionnelle continue","compte-6333-participation-des-employeurs-a-la-formation-professionnelle-continue","Le compte 6333 est utilisé pour comptabiliser les versements effectués par l'entreprise aux organismes collecteurs agréés (OPCO) pour la formation professionnelle continue des salariés.",[24221],{"metadata":24222,"sys":24225,"fields":24232},{"tags":24223,"concepts":24224},[],[],{"space":24226,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":24228,"publishedVersion":235,"revision":62,"contentType":24230,"locale":29},{"sys":24227},{"type":12,"linkType":13,"id":14},{"sys":24229},{"id":21,"type":12,"linkType":22},{"sys":24231},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":24233,"metaTitle":245,"metaDescription":246,"mainTitle":24234,"subtitle":265,"heroImage":24249,"ctaButton":288,"ctaLink":289},[244],{"data":24235,"content":24236,"nodeType":74},{},[24237,24243],{"data":24238,"content":24239,"nodeType":257},{},[24240],{"data":24241,"marks":24242,"value":256,"nodeType":82},{},[],{"data":24244,"content":24245,"nodeType":87},{},[24246],{"data":24247,"marks":24248,"value":264,"nodeType":82},{},[],{"metadata":24250,"sys":24253,"fields":24258},{"tags":24251,"concepts":24252},[],[],{"space":24254,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":24256,"publishedVersion":62,"revision":44,"locale":29},{"sys":24255},{"type":12,"linkType":13,"id":14},{"sys":24257},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":24259},{"url":280,"details":24260,"fileName":286,"contentType":287},{"size":282,"image":24261},{"width":284,"height":285},{"sys":24263,"fields":24266},{"id":24264,"createdAt":24265},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":24267,"slug":24268,"articleIntro":-1,"category":24269},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[24270],{"metadata":24271,"sys":24274,"fields":24281},{"tags":24272,"concepts":24273},[],[],{"space":24275,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":24277,"publishedVersion":235,"revision":62,"contentType":24279,"locale":29},{"sys":24276},{"type":12,"linkType":13,"id":14},{"sys":24278},{"id":21,"type":12,"linkType":22},{"sys":24280},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":24282,"metaTitle":245,"metaDescription":246,"mainTitle":24283,"subtitle":265,"heroImage":24298,"ctaButton":288,"ctaLink":289},[244],{"data":24284,"content":24285,"nodeType":74},{},[24286,24292],{"data":24287,"content":24288,"nodeType":257},{},[24289],{"data":24290,"marks":24291,"value":256,"nodeType":82},{},[],{"data":24293,"content":24294,"nodeType":87},{},[24295],{"data":24296,"marks":24297,"value":264,"nodeType":82},{},[],{"metadata":24299,"sys":24302,"fields":24307},{"tags":24300,"concepts":24301},[],[],{"space":24303,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":24305,"publishedVersion":62,"revision":44,"locale":29},{"sys":24304},{"type":12,"linkType":13,"id":14},{"sys":24306},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":24308},{"url":280,"details":24309,"fileName":286,"contentType":287},{"size":282,"image":24310},{"width":284,"height":285},{"sys":24312,"fields":24315},{"id":24313,"createdAt":24314},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":24316,"slug":24317,"articleIntro":24316,"category":24318},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[24319],{"metadata":24320,"sys":24323,"fields":24330},{"tags":24321,"concepts":24322},[],[],{"space":24324,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":24326,"publishedVersion":235,"revision":62,"contentType":24328,"locale":29},{"sys":24325},{"type":12,"linkType":13,"id":14},{"sys":24327},{"id":21,"type":12,"linkType":22},{"sys":24329},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":24331,"metaTitle":245,"metaDescription":246,"mainTitle":24332,"subtitle":265,"heroImage":24347,"ctaButton":288,"ctaLink":289},[244],{"data":24333,"content":24334,"nodeType":74},{},[24335,24341],{"data":24336,"content":24337,"nodeType":257},{},[24338],{"data":24339,"marks":24340,"value":256,"nodeType":82},{},[],{"data":24342,"content":24343,"nodeType":87},{},[24344],{"data":24345,"marks":24346,"value":264,"nodeType":82},{},[],{"metadata":24348,"sys":24351,"fields":24356},{"tags":24349,"concepts":24350},[],[],{"space":24352,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":24354,"publishedVersion":62,"revision":44,"locale":29},{"sys":24353},{"type":12,"linkType":13,"id":14},{"sys":24355},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":24357},{"url":280,"details":24358,"fileName":286,"contentType":287},{"size":282,"image":24359},{"width":284,"height":285},{"sys":24361,"fields":24364},{"id":24362,"createdAt":24363},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":24365,"slug":24366,"articleIntro":24365,"category":24367},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[24368],{"metadata":24369,"sys":24372,"fields":24379},{"tags":24370,"concepts":24371},[],[],{"space":24373,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":24375,"publishedVersion":235,"revision":62,"contentType":24377,"locale":29},{"sys":24374},{"type":12,"linkType":13,"id":14},{"sys":24376},{"id":21,"type":12,"linkType":22},{"sys":24378},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":24380,"metaTitle":245,"metaDescription":246,"mainTitle":24381,"subtitle":265,"heroImage":24396,"ctaButton":288,"ctaLink":289},[244],{"data":24382,"content":24383,"nodeType":74},{},[24384,24390],{"data":24385,"content":24386,"nodeType":257},{},[24387],{"data":24388,"marks":24389,"value":256,"nodeType":82},{},[],{"data":24391,"content":24392,"nodeType":87},{},[24393],{"data":24394,"marks":24395,"value":264,"nodeType":82},{},[],{"metadata":24397,"sys":24400,"fields":24405},{"tags":24398,"concepts":24399},[],[],{"space":24401,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":24403,"publishedVersion":62,"revision":44,"locale":29},{"sys":24402},{"type":12,"linkType":13,"id":14},{"sys":24404},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":24406},{"url":280,"details":24407,"fileName":286,"contentType":287},{"size":282,"image":24408},{"width":284,"height":285},{"sys":24410,"fields":24413},{"id":24411,"createdAt":24412},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":24414,"slug":24415,"articleIntro":24414,"category":24416},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[24417],{"metadata":24418,"sys":24421,"fields":24428},{"tags":24419,"concepts":24420},[],[],{"space":24422,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":24424,"publishedVersion":235,"revision":62,"contentType":24426,"locale":29},{"sys":24423},{"type":12,"linkType":13,"id":14},{"sys":24425},{"id":21,"type":12,"linkType":22},{"sys":24427},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":24429,"metaTitle":245,"metaDescription":246,"mainTitle":24430,"subtitle":265,"heroImage":24445,"ctaButton":288,"ctaLink":289},[244],{"data":24431,"content":24432,"nodeType":74},{},[24433,24439],{"data":24434,"content":24435,"nodeType":257},{},[24436],{"data":24437,"marks":24438,"value":256,"nodeType":82},{},[],{"data":24440,"content":24441,"nodeType":87},{},[24442],{"data":24443,"marks":24444,"value":264,"nodeType":82},{},[],{"metadata":24446,"sys":24449,"fields":24454},{"tags":24447,"concepts":24448},[],[],{"space":24450,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":24452,"publishedVersion":62,"revision":44,"locale":29},{"sys":24451},{"type":12,"linkType":13,"id":14},{"sys":24453},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":24455},{"url":280,"details":24456,"fileName":286,"contentType":287},{"size":282,"image":24457},{"width":284,"height":285},{"sys":24459,"fields":24462},{"id":24460,"createdAt":24461},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":24463,"slug":24464,"articleIntro":24465,"category":24466},"Comment comptabiliser la CFE et quels comptes utiliser ?","comment-comptabiliser-la-cfe-et-quels-comptes-utiliser","Sauf exception, quels que soient votre statut juridique, la zone géographique et le secteur d’activité de votre entreprise, vous devez vous acquitter chaque année de la cotisation foncière des entreprises (CFE). Mais comment enregistrer cette taxe locale dans votre plan comptable ? Quels comptes comptables utiliser ? Nous vous expliquons pas à pas comment comptabiliser la CFE.",[24467],{"metadata":24468,"sys":24471,"fields":24478},{"tags":24469,"concepts":24470},[],[],{"space":24472,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":24474,"publishedVersion":235,"revision":62,"contentType":24476,"locale":29},{"sys":24473},{"type":12,"linkType":13,"id":14},{"sys":24475},{"id":21,"type":12,"linkType":22},{"sys":24477},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":24479,"metaTitle":245,"metaDescription":246,"mainTitle":24480,"subtitle":265,"heroImage":24495,"ctaButton":288,"ctaLink":289},[244],{"data":24481,"content":24482,"nodeType":74},{},[24483,24489],{"data":24484,"content":24485,"nodeType":257},{},[24486],{"data":24487,"marks":24488,"value":256,"nodeType":82},{},[],{"data":24490,"content":24491,"nodeType":87},{},[24492],{"data":24493,"marks":24494,"value":264,"nodeType":82},{},[],{"metadata":24496,"sys":24499,"fields":24504},{"tags":24497,"concepts":24498},[],[],{"space":24500,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":24502,"publishedVersion":62,"revision":44,"locale":29},{"sys":24501},{"type":12,"linkType":13,"id":14},{"sys":24503},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":24505},{"url":280,"details":24506,"fileName":286,"contentType":287},{"size":282,"image":24507},{"width":284,"height":285},{"sys":24509,"fields":24512},{"id":24510,"createdAt":24511},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":24513,"slug":24514,"articleIntro":-1,"category":24515},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[24516],{"metadata":24517,"sys":24520,"fields":24527},{"tags":24518,"concepts":24519},[],[],{"space":24521,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":24523,"publishedVersion":235,"revision":62,"contentType":24525,"locale":29},{"sys":24522},{"type":12,"linkType":13,"id":14},{"sys":24524},{"id":21,"type":12,"linkType":22},{"sys":24526},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":24528,"metaTitle":245,"metaDescription":246,"mainTitle":24529,"subtitle":265,"heroImage":24544,"ctaButton":288,"ctaLink":289},[244],{"data":24530,"content":24531,"nodeType":74},{},[24532,24538],{"data":24533,"content":24534,"nodeType":257},{},[24535],{"data":24536,"marks":24537,"value":256,"nodeType":82},{},[],{"data":24539,"content":24540,"nodeType":87},{},[24541],{"data":24542,"marks":24543,"value":264,"nodeType":82},{},[],{"metadata":24545,"sys":24548,"fields":24553},{"tags":24546,"concepts":24547},[],[],{"space":24549,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":24551,"publishedVersion":62,"revision":44,"locale":29},{"sys":24550},{"type":12,"linkType":13,"id":14},{"sys":24552},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":24554},{"url":280,"details":24555,"fileName":286,"contentType":287},{"size":282,"image":24556},{"width":284,"height":285},{"sys":24558,"fields":24561},{"id":24559,"createdAt":24560},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":24562,"slug":24563,"articleIntro":-1,"category":24564},"Compte 6257 - Réceptions","compte-6257-receptions",[24565],{"metadata":24566,"sys":24569,"fields":24576},{"tags":24567,"concepts":24568},[],[],{"space":24570,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":24572,"publishedVersion":235,"revision":62,"contentType":24574,"locale":29},{"sys":24571},{"type":12,"linkType":13,"id":14},{"sys":24573},{"id":21,"type":12,"linkType":22},{"sys":24575},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":24577,"metaTitle":245,"metaDescription":246,"mainTitle":24578,"subtitle":265,"heroImage":24593,"ctaButton":288,"ctaLink":289},[244],{"data":24579,"content":24580,"nodeType":74},{},[24581,24587],{"data":24582,"content":24583,"nodeType":257},{},[24584],{"data":24585,"marks":24586,"value":256,"nodeType":82},{},[],{"data":24588,"content":24589,"nodeType":87},{},[24590],{"data":24591,"marks":24592,"value":264,"nodeType":82},{},[],{"metadata":24594,"sys":24597,"fields":24602},{"tags":24595,"concepts":24596},[],[],{"space":24598,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":24600,"publishedVersion":62,"revision":44,"locale":29},{"sys":24599},{"type":12,"linkType":13,"id":14},{"sys":24601},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":24603},{"url":280,"details":24604,"fileName":286,"contentType":287},{"size":282,"image":24605},{"width":284,"height":285},{"sys":24607,"fields":24610},{"id":24608,"createdAt":24609},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":24611,"slug":24612,"articleIntro":24611,"category":24613},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[24614],{"metadata":24615,"sys":24618,"fields":24625},{"tags":24616,"concepts":24617},[],[],{"space":24619,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":24621,"publishedVersion":235,"revision":62,"contentType":24623,"locale":29},{"sys":24620},{"type":12,"linkType":13,"id":14},{"sys":24622},{"id":21,"type":12,"linkType":22},{"sys":24624},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":24626,"metaTitle":245,"metaDescription":246,"mainTitle":24627,"subtitle":265,"heroImage":24642,"ctaButton":288,"ctaLink":289},[244],{"data":24628,"content":24629,"nodeType":74},{},[24630,24636],{"data":24631,"content":24632,"nodeType":257},{},[24633],{"data":24634,"marks":24635,"value":256,"nodeType":82},{},[],{"data":24637,"content":24638,"nodeType":87},{},[24639],{"data":24640,"marks":24641,"value":264,"nodeType":82},{},[],{"metadata":24643,"sys":24646,"fields":24651},{"tags":24644,"concepts":24645},[],[],{"space":24647,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":24649,"publishedVersion":62,"revision":44,"locale":29},{"sys":24648},{"type":12,"linkType":13,"id":14},{"sys":24650},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":24652},{"url":280,"details":24653,"fileName":286,"contentType":287},{"size":282,"image":24654},{"width":284,"height":285},{"sys":24656,"fields":24659},{"id":24657,"createdAt":24658},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":24660,"slug":24661,"articleIntro":-1,"category":24662},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[24663],{"metadata":24664,"sys":24667,"fields":24674},{"tags":24665,"concepts":24666},[],[],{"space":24668,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":24670,"publishedVersion":235,"revision":62,"contentType":24672,"locale":29},{"sys":24669},{"type":12,"linkType":13,"id":14},{"sys":24671},{"id":21,"type":12,"linkType":22},{"sys":24673},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":24675,"metaTitle":245,"metaDescription":246,"mainTitle":24676,"subtitle":265,"heroImage":24691,"ctaButton":288,"ctaLink":289},[244],{"data":24677,"content":24678,"nodeType":74},{},[24679,24685],{"data":24680,"content":24681,"nodeType":257},{},[24682],{"data":24683,"marks":24684,"value":256,"nodeType":82},{},[],{"data":24686,"content":24687,"nodeType":87},{},[24688],{"data":24689,"marks":24690,"value":264,"nodeType":82},{},[],{"metadata":24692,"sys":24695,"fields":24700},{"tags":24693,"concepts":24694},[],[],{"space":24696,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":24698,"publishedVersion":62,"revision":44,"locale":29},{"sys":24697},{"type":12,"linkType":13,"id":14},{"sys":24699},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":24701},{"url":280,"details":24702,"fileName":286,"contentType":287},{"size":282,"image":24703},{"width":284,"height":285},{"sys":24705,"fields":24708},{"id":24706,"createdAt":24707},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":24709,"slug":24710,"articleIntro":-1,"category":24711},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[24712],{"metadata":24713,"sys":24716,"fields":24723},{"tags":24714,"concepts":24715},[],[],{"space":24717,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":24719,"publishedVersion":235,"revision":62,"contentType":24721,"locale":29},{"sys":24718},{"type":12,"linkType":13,"id":14},{"sys":24720},{"id":21,"type":12,"linkType":22},{"sys":24722},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":24724,"metaTitle":245,"metaDescription":246,"mainTitle":24725,"subtitle":265,"heroImage":24740,"ctaButton":288,"ctaLink":289},[244],{"data":24726,"content":24727,"nodeType":74},{},[24728,24734],{"data":24729,"content":24730,"nodeType":257},{},[24731],{"data":24732,"marks":24733,"value":256,"nodeType":82},{},[],{"data":24735,"content":24736,"nodeType":87},{},[24737],{"data":24738,"marks":24739,"value":264,"nodeType":82},{},[],{"metadata":24741,"sys":24744,"fields":24749},{"tags":24742,"concepts":24743},[],[],{"space":24745,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":24747,"publishedVersion":62,"revision":44,"locale":29},{"sys":24746},{"type":12,"linkType":13,"id":14},{"sys":24748},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":24750},{"url":280,"details":24751,"fileName":286,"contentType":287},{"size":282,"image":24752},{"width":284,"height":285},{"sys":24754,"fields":24757},{"id":24755,"createdAt":24756},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":24758,"slug":24759,"articleIntro":24758,"category":24760},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[24761],{"metadata":24762,"sys":24765,"fields":24772},{"tags":24763,"concepts":24764},[],[],{"space":24766,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":24768,"publishedVersion":235,"revision":62,"contentType":24770,"locale":29},{"sys":24767},{"type":12,"linkType":13,"id":14},{"sys":24769},{"id":21,"type":12,"linkType":22},{"sys":24771},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":24773,"metaTitle":245,"metaDescription":246,"mainTitle":24774,"subtitle":265,"heroImage":24789,"ctaButton":288,"ctaLink":289},[244],{"data":24775,"content":24776,"nodeType":74},{},[24777,24783],{"data":24778,"content":24779,"nodeType":257},{},[24780],{"data":24781,"marks":24782,"value":256,"nodeType":82},{},[],{"data":24784,"content":24785,"nodeType":87},{},[24786],{"data":24787,"marks":24788,"value":264,"nodeType":82},{},[],{"metadata":24790,"sys":24793,"fields":24798},{"tags":24791,"concepts":24792},[],[],{"space":24794,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":24796,"publishedVersion":62,"revision":44,"locale":29},{"sys":24795},{"type":12,"linkType":13,"id":14},{"sys":24797},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":24799},{"url":280,"details":24800,"fileName":286,"contentType":287},{"size":282,"image":24801},{"width":284,"height":285},{"sys":24803,"fields":24806},{"id":24804,"createdAt":24805},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":24807,"slug":24808,"articleIntro":-1,"category":24809},"Compte 518 - Intérêts courus","compte-518-interets-courus",[24810],{"metadata":24811,"sys":24814,"fields":24821},{"tags":24812,"concepts":24813},[],[],{"space":24815,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":24817,"publishedVersion":235,"revision":62,"contentType":24819,"locale":29},{"sys":24816},{"type":12,"linkType":13,"id":14},{"sys":24818},{"id":21,"type":12,"linkType":22},{"sys":24820},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":24822,"metaTitle":245,"metaDescription":246,"mainTitle":24823,"subtitle":265,"heroImage":24838,"ctaButton":288,"ctaLink":289},[244],{"data":24824,"content":24825,"nodeType":74},{},[24826,24832],{"data":24827,"content":24828,"nodeType":257},{},[24829],{"data":24830,"marks":24831,"value":256,"nodeType":82},{},[],{"data":24833,"content":24834,"nodeType":87},{},[24835],{"data":24836,"marks":24837,"value":264,"nodeType":82},{},[],{"metadata":24839,"sys":24842,"fields":24847},{"tags":24840,"concepts":24841},[],[],{"space":24843,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":24845,"publishedVersion":62,"revision":44,"locale":29},{"sys":24844},{"type":12,"linkType":13,"id":14},{"sys":24846},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":24848},{"url":280,"details":24849,"fileName":286,"contentType":287},{"size":282,"image":24850},{"width":284,"height":285},{"sys":24852,"fields":24855},{"id":24853,"createdAt":24854},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":24856,"slug":24857,"articleIntro":24856,"category":24858},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[24859],{"metadata":24860,"sys":24863,"fields":24870},{"tags":24861,"concepts":24862},[],[],{"space":24864,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":24866,"publishedVersion":235,"revision":62,"contentType":24868,"locale":29},{"sys":24865},{"type":12,"linkType":13,"id":14},{"sys":24867},{"id":21,"type":12,"linkType":22},{"sys":24869},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":24871,"metaTitle":245,"metaDescription":246,"mainTitle":24872,"subtitle":265,"heroImage":24887,"ctaButton":288,"ctaLink":289},[244],{"data":24873,"content":24874,"nodeType":74},{},[24875,24881],{"data":24876,"content":24877,"nodeType":257},{},[24878],{"data":24879,"marks":24880,"value":256,"nodeType":82},{},[],{"data":24882,"content":24883,"nodeType":87},{},[24884],{"data":24885,"marks":24886,"value":264,"nodeType":82},{},[],{"metadata":24888,"sys":24891,"fields":24896},{"tags":24889,"concepts":24890},[],[],{"space":24892,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":24894,"publishedVersion":62,"revision":44,"locale":29},{"sys":24893},{"type":12,"linkType":13,"id":14},{"sys":24895},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":24897},{"url":280,"details":24898,"fileName":286,"contentType":287},{"size":282,"image":24899},{"width":284,"height":285},{"sys":24901,"fields":24904},{"id":24902,"createdAt":24903},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":24905,"slug":24906,"articleIntro":24905,"category":24907},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[24908],{"metadata":24909,"sys":24912,"fields":24919},{"tags":24910,"concepts":24911},[],[],{"space":24913,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":24915,"publishedVersion":235,"revision":62,"contentType":24917,"locale":29},{"sys":24914},{"type":12,"linkType":13,"id":14},{"sys":24916},{"id":21,"type":12,"linkType":22},{"sys":24918},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":24920,"metaTitle":245,"metaDescription":246,"mainTitle":24921,"subtitle":265,"heroImage":24936,"ctaButton":288,"ctaLink":289},[244],{"data":24922,"content":24923,"nodeType":74},{},[24924,24930],{"data":24925,"content":24926,"nodeType":257},{},[24927],{"data":24928,"marks":24929,"value":256,"nodeType":82},{},[],{"data":24931,"content":24932,"nodeType":87},{},[24933],{"data":24934,"marks":24935,"value":264,"nodeType":82},{},[],{"metadata":24937,"sys":24940,"fields":24945},{"tags":24938,"concepts":24939},[],[],{"space":24941,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":24943,"publishedVersion":62,"revision":44,"locale":29},{"sys":24942},{"type":12,"linkType":13,"id":14},{"sys":24944},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":24946},{"url":280,"details":24947,"fileName":286,"contentType":287},{"size":282,"image":24948},{"width":284,"height":285},{"sys":24950,"fields":24953},{"id":24951,"createdAt":24952},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":24954,"slug":24955,"articleIntro":24954,"category":24956},"Compte 213 - Constructions","compte-213-constructions",[24957],{"metadata":24958,"sys":24961,"fields":24968},{"tags":24959,"concepts":24960},[],[],{"space":24962,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":24964,"publishedVersion":235,"revision":62,"contentType":24966,"locale":29},{"sys":24963},{"type":12,"linkType":13,"id":14},{"sys":24965},{"id":21,"type":12,"linkType":22},{"sys":24967},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":24969,"metaTitle":245,"metaDescription":246,"mainTitle":24970,"subtitle":265,"heroImage":24985,"ctaButton":288,"ctaLink":289},[244],{"data":24971,"content":24972,"nodeType":74},{},[24973,24979],{"data":24974,"content":24975,"nodeType":257},{},[24976],{"data":24977,"marks":24978,"value":256,"nodeType":82},{},[],{"data":24980,"content":24981,"nodeType":87},{},[24982],{"data":24983,"marks":24984,"value":264,"nodeType":82},{},[],{"metadata":24986,"sys":24989,"fields":24994},{"tags":24987,"concepts":24988},[],[],{"space":24990,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":24992,"publishedVersion":62,"revision":44,"locale":29},{"sys":24991},{"type":12,"linkType":13,"id":14},{"sys":24993},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":24995},{"url":280,"details":24996,"fileName":286,"contentType":287},{"size":282,"image":24997},{"width":284,"height":285},{"sys":24999,"fields":25002},{"id":25000,"createdAt":25001},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":25003,"slug":25004,"articleIntro":-1,"category":25005},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[25006],{"metadata":25007,"sys":25010,"fields":25017},{"tags":25008,"concepts":25009},[],[],{"space":25011,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":25013,"publishedVersion":235,"revision":62,"contentType":25015,"locale":29},{"sys":25012},{"type":12,"linkType":13,"id":14},{"sys":25014},{"id":21,"type":12,"linkType":22},{"sys":25016},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":25018,"metaTitle":245,"metaDescription":246,"mainTitle":25019,"subtitle":265,"heroImage":25034,"ctaButton":288,"ctaLink":289},[244],{"data":25020,"content":25021,"nodeType":74},{},[25022,25028],{"data":25023,"content":25024,"nodeType":257},{},[25025],{"data":25026,"marks":25027,"value":256,"nodeType":82},{},[],{"data":25029,"content":25030,"nodeType":87},{},[25031],{"data":25032,"marks":25033,"value":264,"nodeType":82},{},[],{"metadata":25035,"sys":25038,"fields":25043},{"tags":25036,"concepts":25037},[],[],{"space":25039,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":25041,"publishedVersion":62,"revision":44,"locale":29},{"sys":25040},{"type":12,"linkType":13,"id":14},{"sys":25042},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":25044},{"url":280,"details":25045,"fileName":286,"contentType":287},{"size":282,"image":25046},{"width":284,"height":285},{"sys":25048,"fields":25051},{"id":25049,"createdAt":25050},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":25052,"slug":25053,"articleIntro":-1,"category":25054},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[25055],{"metadata":25056,"sys":25059,"fields":25066},{"tags":25057,"concepts":25058},[],[],{"space":25060,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":25062,"publishedVersion":235,"revision":62,"contentType":25064,"locale":29},{"sys":25061},{"type":12,"linkType":13,"id":14},{"sys":25063},{"id":21,"type":12,"linkType":22},{"sys":25065},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":25067,"metaTitle":245,"metaDescription":246,"mainTitle":25068,"subtitle":265,"heroImage":25083,"ctaButton":288,"ctaLink":289},[244],{"data":25069,"content":25070,"nodeType":74},{},[25071,25077],{"data":25072,"content":25073,"nodeType":257},{},[25074],{"data":25075,"marks":25076,"value":256,"nodeType":82},{},[],{"data":25078,"content":25079,"nodeType":87},{},[25080],{"data":25081,"marks":25082,"value":264,"nodeType":82},{},[],{"metadata":25084,"sys":25087,"fields":25092},{"tags":25085,"concepts":25086},[],[],{"space":25088,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":25090,"publishedVersion":62,"revision":44,"locale":29},{"sys":25089},{"type":12,"linkType":13,"id":14},{"sys":25091},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":25093},{"url":280,"details":25094,"fileName":286,"contentType":287},{"size":282,"image":25095},{"width":284,"height":285},{"sys":25097,"fields":25100},{"id":25098,"createdAt":25099},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":25101,"slug":25102,"articleIntro":25101,"category":25103},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[25104],{"metadata":25105,"sys":25108,"fields":25115},{"tags":25106,"concepts":25107},[],[],{"space":25109,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":25111,"publishedVersion":235,"revision":62,"contentType":25113,"locale":29},{"sys":25110},{"type":12,"linkType":13,"id":14},{"sys":25112},{"id":21,"type":12,"linkType":22},{"sys":25114},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":25116,"metaTitle":245,"metaDescription":246,"mainTitle":25117,"subtitle":265,"heroImage":25132,"ctaButton":288,"ctaLink":289},[244],{"data":25118,"content":25119,"nodeType":74},{},[25120,25126],{"data":25121,"content":25122,"nodeType":257},{},[25123],{"data":25124,"marks":25125,"value":256,"nodeType":82},{},[],{"data":25127,"content":25128,"nodeType":87},{},[25129],{"data":25130,"marks":25131,"value":264,"nodeType":82},{},[],{"metadata":25133,"sys":25136,"fields":25141},{"tags":25134,"concepts":25135},[],[],{"space":25137,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":25139,"publishedVersion":62,"revision":44,"locale":29},{"sys":25138},{"type":12,"linkType":13,"id":14},{"sys":25140},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":25142},{"url":280,"details":25143,"fileName":286,"contentType":287},{"size":282,"image":25144},{"width":284,"height":285},{"sys":25146,"fields":25149},{"id":25147,"createdAt":25148},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":25150,"slug":25151,"articleIntro":25150,"category":25152},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[25153],{"metadata":25154,"sys":25157,"fields":25164},{"tags":25155,"concepts":25156},[],[],{"space":25158,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":25160,"publishedVersion":235,"revision":62,"contentType":25162,"locale":29},{"sys":25159},{"type":12,"linkType":13,"id":14},{"sys":25161},{"id":21,"type":12,"linkType":22},{"sys":25163},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":25165,"metaTitle":245,"metaDescription":246,"mainTitle":25166,"subtitle":265,"heroImage":25181,"ctaButton":288,"ctaLink":289},[244],{"data":25167,"content":25168,"nodeType":74},{},[25169,25175],{"data":25170,"content":25171,"nodeType":257},{},[25172],{"data":25173,"marks":25174,"value":256,"nodeType":82},{},[],{"data":25176,"content":25177,"nodeType":87},{},[25178],{"data":25179,"marks":25180,"value":264,"nodeType":82},{},[],{"metadata":25182,"sys":25185,"fields":25190},{"tags":25183,"concepts":25184},[],[],{"space":25186,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":25188,"publishedVersion":62,"revision":44,"locale":29},{"sys":25187},{"type":12,"linkType":13,"id":14},{"sys":25189},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":25191},{"url":280,"details":25192,"fileName":286,"contentType":287},{"size":282,"image":25193},{"width":284,"height":285},{"sys":25195,"fields":25198},{"id":25196,"createdAt":25197},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":25199,"slug":25200,"articleIntro":25199,"category":25201},"6021 - Matières consommables","compte-6021-matieres-consommables",[25202],{"metadata":25203,"sys":25206,"fields":25213},{"tags":25204,"concepts":25205},[],[],{"space":25207,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":25209,"publishedVersion":235,"revision":62,"contentType":25211,"locale":29},{"sys":25208},{"type":12,"linkType":13,"id":14},{"sys":25210},{"id":21,"type":12,"linkType":22},{"sys":25212},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":25214,"metaTitle":245,"metaDescription":246,"mainTitle":25215,"subtitle":265,"heroImage":25230,"ctaButton":288,"ctaLink":289},[244],{"data":25216,"content":25217,"nodeType":74},{},[25218,25224],{"data":25219,"content":25220,"nodeType":257},{},[25221],{"data":25222,"marks":25223,"value":256,"nodeType":82},{},[],{"data":25225,"content":25226,"nodeType":87},{},[25227],{"data":25228,"marks":25229,"value":264,"nodeType":82},{},[],{"metadata":25231,"sys":25234,"fields":25239},{"tags":25232,"concepts":25233},[],[],{"space":25235,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":25237,"publishedVersion":62,"revision":44,"locale":29},{"sys":25236},{"type":12,"linkType":13,"id":14},{"sys":25238},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":25240},{"url":280,"details":25241,"fileName":286,"contentType":287},{"size":282,"image":25242},{"width":284,"height":285},{"sys":25244,"fields":25247},{"id":25245,"createdAt":25246},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":25248,"slug":25249,"articleIntro":25248,"category":25250},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[25251],{"metadata":25252,"sys":25255,"fields":25262},{"tags":25253,"concepts":25254},[],[],{"space":25256,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":25258,"publishedVersion":235,"revision":62,"contentType":25260,"locale":29},{"sys":25257},{"type":12,"linkType":13,"id":14},{"sys":25259},{"id":21,"type":12,"linkType":22},{"sys":25261},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":25263,"metaTitle":245,"metaDescription":246,"mainTitle":25264,"subtitle":265,"heroImage":25279,"ctaButton":288,"ctaLink":289},[244],{"data":25265,"content":25266,"nodeType":74},{},[25267,25273],{"data":25268,"content":25269,"nodeType":257},{},[25270],{"data":25271,"marks":25272,"value":256,"nodeType":82},{},[],{"data":25274,"content":25275,"nodeType":87},{},[25276],{"data":25277,"marks":25278,"value":264,"nodeType":82},{},[],{"metadata":25280,"sys":25283,"fields":25288},{"tags":25281,"concepts":25282},[],[],{"space":25284,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":25286,"publishedVersion":62,"revision":44,"locale":29},{"sys":25285},{"type":12,"linkType":13,"id":14},{"sys":25287},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":25289},{"url":280,"details":25290,"fileName":286,"contentType":287},{"size":282,"image":25291},{"width":284,"height":285},{"sys":25293,"fields":25296},{"id":25294,"createdAt":25295},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":25297,"slug":25298,"articleIntro":25297,"category":25299},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[25300],{"metadata":25301,"sys":25304,"fields":25311},{"tags":25302,"concepts":25303},[],[],{"space":25305,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":25307,"publishedVersion":235,"revision":62,"contentType":25309,"locale":29},{"sys":25306},{"type":12,"linkType":13,"id":14},{"sys":25308},{"id":21,"type":12,"linkType":22},{"sys":25310},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":25312,"metaTitle":245,"metaDescription":246,"mainTitle":25313,"subtitle":265,"heroImage":25328,"ctaButton":288,"ctaLink":289},[244],{"data":25314,"content":25315,"nodeType":74},{},[25316,25322],{"data":25317,"content":25318,"nodeType":257},{},[25319],{"data":25320,"marks":25321,"value":256,"nodeType":82},{},[],{"data":25323,"content":25324,"nodeType":87},{},[25325],{"data":25326,"marks":25327,"value":264,"nodeType":82},{},[],{"metadata":25329,"sys":25332,"fields":25337},{"tags":25330,"concepts":25331},[],[],{"space":25333,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":25335,"publishedVersion":62,"revision":44,"locale":29},{"sys":25334},{"type":12,"linkType":13,"id":14},{"sys":25336},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":25338},{"url":280,"details":25339,"fileName":286,"contentType":287},{"size":282,"image":25340},{"width":284,"height":285},{"sys":25342,"fields":25345},{"id":25343,"createdAt":25344},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":25346,"slug":25347,"articleIntro":-1,"category":25348},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[25349],{"metadata":25350,"sys":25353,"fields":25360},{"tags":25351,"concepts":25352},[],[],{"space":25354,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":25356,"publishedVersion":235,"revision":62,"contentType":25358,"locale":29},{"sys":25355},{"type":12,"linkType":13,"id":14},{"sys":25357},{"id":21,"type":12,"linkType":22},{"sys":25359},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":25361,"metaTitle":245,"metaDescription":246,"mainTitle":25362,"subtitle":265,"heroImage":25377,"ctaButton":288,"ctaLink":289},[244],{"data":25363,"content":25364,"nodeType":74},{},[25365,25371],{"data":25366,"content":25367,"nodeType":257},{},[25368],{"data":25369,"marks":25370,"value":256,"nodeType":82},{},[],{"data":25372,"content":25373,"nodeType":87},{},[25374],{"data":25375,"marks":25376,"value":264,"nodeType":82},{},[],{"metadata":25378,"sys":25381,"fields":25386},{"tags":25379,"concepts":25380},[],[],{"space":25382,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":25384,"publishedVersion":62,"revision":44,"locale":29},{"sys":25383},{"type":12,"linkType":13,"id":14},{"sys":25385},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":25387},{"url":280,"details":25388,"fileName":286,"contentType":287},{"size":282,"image":25389},{"width":284,"height":285},{"sys":25391,"fields":25394},{"id":25392,"createdAt":25393},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":25395,"slug":25396,"articleIntro":25395,"category":25397},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[25398],{"metadata":25399,"sys":25402,"fields":25409},{"tags":25400,"concepts":25401},[],[],{"space":25403,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":25405,"publishedVersion":235,"revision":62,"contentType":25407,"locale":29},{"sys":25404},{"type":12,"linkType":13,"id":14},{"sys":25406},{"id":21,"type":12,"linkType":22},{"sys":25408},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":25410,"metaTitle":245,"metaDescription":246,"mainTitle":25411,"subtitle":265,"heroImage":25426,"ctaButton":288,"ctaLink":289},[244],{"data":25412,"content":25413,"nodeType":74},{},[25414,25420],{"data":25415,"content":25416,"nodeType":257},{},[25417],{"data":25418,"marks":25419,"value":256,"nodeType":82},{},[],{"data":25421,"content":25422,"nodeType":87},{},[25423],{"data":25424,"marks":25425,"value":264,"nodeType":82},{},[],{"metadata":25427,"sys":25430,"fields":25435},{"tags":25428,"concepts":25429},[],[],{"space":25431,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":25433,"publishedVersion":62,"revision":44,"locale":29},{"sys":25432},{"type":12,"linkType":13,"id":14},{"sys":25434},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":25436},{"url":280,"details":25437,"fileName":286,"contentType":287},{"size":282,"image":25438},{"width":284,"height":285},{"sys":25440,"fields":25443},{"id":25441,"createdAt":25442},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":25444,"slug":25445,"articleIntro":-1,"category":25446},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[25447],{"metadata":25448,"sys":25451,"fields":25458},{"tags":25449,"concepts":25450},[],[],{"space":25452,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":25454,"publishedVersion":235,"revision":62,"contentType":25456,"locale":29},{"sys":25453},{"type":12,"linkType":13,"id":14},{"sys":25455},{"id":21,"type":12,"linkType":22},{"sys":25457},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":25459,"metaTitle":245,"metaDescription":246,"mainTitle":25460,"subtitle":265,"heroImage":25475,"ctaButton":288,"ctaLink":289},[244],{"data":25461,"content":25462,"nodeType":74},{},[25463,25469],{"data":25464,"content":25465,"nodeType":257},{},[25466],{"data":25467,"marks":25468,"value":256,"nodeType":82},{},[],{"data":25470,"content":25471,"nodeType":87},{},[25472],{"data":25473,"marks":25474,"value":264,"nodeType":82},{},[],{"metadata":25476,"sys":25479,"fields":25484},{"tags":25477,"concepts":25478},[],[],{"space":25480,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":25482,"publishedVersion":62,"revision":44,"locale":29},{"sys":25481},{"type":12,"linkType":13,"id":14},{"sys":25483},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":25485},{"url":280,"details":25486,"fileName":286,"contentType":287},{"size":282,"image":25487},{"width":284,"height":285},{"sys":25489,"fields":25492},{"id":25490,"createdAt":25491},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":25493,"slug":25494,"articleIntro":25493,"category":25495},"6471 - Prestations directes","compte-6471-prestations-directes",[25496],{"metadata":25497,"sys":25500,"fields":25507},{"tags":25498,"concepts":25499},[],[],{"space":25501,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":25503,"publishedVersion":235,"revision":62,"contentType":25505,"locale":29},{"sys":25502},{"type":12,"linkType":13,"id":14},{"sys":25504},{"id":21,"type":12,"linkType":22},{"sys":25506},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":25508,"metaTitle":245,"metaDescription":246,"mainTitle":25509,"subtitle":265,"heroImage":25524,"ctaButton":288,"ctaLink":289},[244],{"data":25510,"content":25511,"nodeType":74},{},[25512,25518],{"data":25513,"content":25514,"nodeType":257},{},[25515],{"data":25516,"marks":25517,"value":256,"nodeType":82},{},[],{"data":25519,"content":25520,"nodeType":87},{},[25521],{"data":25522,"marks":25523,"value":264,"nodeType":82},{},[],{"metadata":25525,"sys":25528,"fields":25533},{"tags":25526,"concepts":25527},[],[],{"space":25529,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":25531,"publishedVersion":62,"revision":44,"locale":29},{"sys":25530},{"type":12,"linkType":13,"id":14},{"sys":25532},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":25534},{"url":280,"details":25535,"fileName":286,"contentType":287},{"size":282,"image":25536},{"width":284,"height":285},{"sys":25538,"fields":25541},{"id":25539,"createdAt":25540},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":25542,"slug":25543,"articleIntro":25542,"category":25544},"618 - Divers","compte-618-divers",[25545],{"metadata":25546,"sys":25549,"fields":25556},{"tags":25547,"concepts":25548},[],[],{"space":25550,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":25552,"publishedVersion":235,"revision":62,"contentType":25554,"locale":29},{"sys":25551},{"type":12,"linkType":13,"id":14},{"sys":25553},{"id":21,"type":12,"linkType":22},{"sys":25555},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":25557,"metaTitle":245,"metaDescription":246,"mainTitle":25558,"subtitle":265,"heroImage":25573,"ctaButton":288,"ctaLink":289},[244],{"data":25559,"content":25560,"nodeType":74},{},[25561,25567],{"data":25562,"content":25563,"nodeType":257},{},[25564],{"data":25565,"marks":25566,"value":256,"nodeType":82},{},[],{"data":25568,"content":25569,"nodeType":87},{},[25570],{"data":25571,"marks":25572,"value":264,"nodeType":82},{},[],{"metadata":25574,"sys":25577,"fields":25582},{"tags":25575,"concepts":25576},[],[],{"space":25578,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":25580,"publishedVersion":62,"revision":44,"locale":29},{"sys":25579},{"type":12,"linkType":13,"id":14},{"sys":25581},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":25583},{"url":280,"details":25584,"fileName":286,"contentType":287},{"size":282,"image":25585},{"width":284,"height":285},{"sys":25587,"fields":25590},{"id":25588,"createdAt":25589},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":25591,"slug":25592,"articleIntro":25591,"category":25593},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[25594],{"metadata":25595,"sys":25598,"fields":25605},{"tags":25596,"concepts":25597},[],[],{"space":25599,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":25601,"publishedVersion":235,"revision":62,"contentType":25603,"locale":29},{"sys":25600},{"type":12,"linkType":13,"id":14},{"sys":25602},{"id":21,"type":12,"linkType":22},{"sys":25604},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":25606,"metaTitle":245,"metaDescription":246,"mainTitle":25607,"subtitle":265,"heroImage":25622,"ctaButton":288,"ctaLink":289},[244],{"data":25608,"content":25609,"nodeType":74},{},[25610,25616],{"data":25611,"content":25612,"nodeType":257},{},[25613],{"data":25614,"marks":25615,"value":256,"nodeType":82},{},[],{"data":25617,"content":25618,"nodeType":87},{},[25619],{"data":25620,"marks":25621,"value":264,"nodeType":82},{},[],{"metadata":25623,"sys":25626,"fields":25631},{"tags":25624,"concepts":25625},[],[],{"space":25627,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":25629,"publishedVersion":62,"revision":44,"locale":29},{"sys":25628},{"type":12,"linkType":13,"id":14},{"sys":25630},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":25632},{"url":280,"details":25633,"fileName":286,"contentType":287},{"size":282,"image":25634},{"width":284,"height":285},{"sys":25636,"fields":25639},{"id":25637,"createdAt":25638},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":25640,"slug":25641,"articleIntro":25642,"category":25643},"À quoi correspond chaque classe dans le plan comptable général ?","a-quoi-correspond-chaque-classe-dans-le-plan-comptable-general","Naviguer à travers les différentes classes du plan comptable général (PCG) peut sembler complexe. Il est pourtant essentiel de comprendre cette structure pour une bonne gestion comptable. De la classe 1, qui regroupe les comptes de capitaux, à la classe 8, chaque classe a une fonction spécifique. Ce guide vous aidera à vous repérer parmi ces classes, leurs sous-classes et leurs codes respectifs.",[25644],{"metadata":25645,"sys":25648,"fields":25655},{"tags":25646,"concepts":25647},[],[],{"space":25649,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":25651,"publishedVersion":235,"revision":62,"contentType":25653,"locale":29},{"sys":25650},{"type":12,"linkType":13,"id":14},{"sys":25652},{"id":21,"type":12,"linkType":22},{"sys":25654},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":25656,"metaTitle":245,"metaDescription":246,"mainTitle":25657,"subtitle":265,"heroImage":25672,"ctaButton":288,"ctaLink":289},[244],{"data":25658,"content":25659,"nodeType":74},{},[25660,25666],{"data":25661,"content":25662,"nodeType":257},{},[25663],{"data":25664,"marks":25665,"value":256,"nodeType":82},{},[],{"data":25667,"content":25668,"nodeType":87},{},[25669],{"data":25670,"marks":25671,"value":264,"nodeType":82},{},[],{"metadata":25673,"sys":25676,"fields":25681},{"tags":25674,"concepts":25675},[],[],{"space":25677,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":25679,"publishedVersion":62,"revision":44,"locale":29},{"sys":25678},{"type":12,"linkType":13,"id":14},{"sys":25680},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":25682},{"url":280,"details":25683,"fileName":286,"contentType":287},{"size":282,"image":25684},{"width":284,"height":285},{"sys":25686,"fields":25687},{"id":15,"createdAt":17},{"title":31,"slug":220,"articleIntro":31,"category":25688},[25689],{"metadata":25690,"sys":25693,"fields":25700},{"tags":25691,"concepts":25692},[],[],{"space":25694,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":25696,"publishedVersion":235,"revision":62,"contentType":25698,"locale":29},{"sys":25695},{"type":12,"linkType":13,"id":14},{"sys":25697},{"id":21,"type":12,"linkType":22},{"sys":25699},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":25701,"metaTitle":245,"metaDescription":246,"mainTitle":25702,"subtitle":265,"heroImage":25717,"ctaButton":288,"ctaLink":289},[244],{"data":25703,"content":25704,"nodeType":74},{},[25705,25711],{"data":25706,"content":25707,"nodeType":257},{},[25708],{"data":25709,"marks":25710,"value":256,"nodeType":82},{},[],{"data":25712,"content":25713,"nodeType":87},{},[25714],{"data":25715,"marks":25716,"value":264,"nodeType":82},{},[],{"metadata":25718,"sys":25721,"fields":25726},{"tags":25719,"concepts":25720},[],[],{"space":25722,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":25724,"publishedVersion":62,"revision":44,"locale":29},{"sys":25723},{"type":12,"linkType":13,"id":14},{"sys":25725},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":25727},{"url":280,"details":25728,"fileName":286,"contentType":287},{"size":282,"image":25729},{"width":284,"height":285},{"sys":25731,"fields":25734},{"id":25732,"createdAt":25733},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":25735,"slug":25736,"articleIntro":-1,"category":25737},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[25738],{"metadata":25739,"sys":25742,"fields":25749},{"tags":25740,"concepts":25741},[],[],{"space":25743,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":25745,"publishedVersion":235,"revision":62,"contentType":25747,"locale":29},{"sys":25744},{"type":12,"linkType":13,"id":14},{"sys":25746},{"id":21,"type":12,"linkType":22},{"sys":25748},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":25750,"metaTitle":245,"metaDescription":246,"mainTitle":25751,"subtitle":265,"heroImage":25766,"ctaButton":288,"ctaLink":289},[244],{"data":25752,"content":25753,"nodeType":74},{},[25754,25760],{"data":25755,"content":25756,"nodeType":257},{},[25757],{"data":25758,"marks":25759,"value":256,"nodeType":82},{},[],{"data":25761,"content":25762,"nodeType":87},{},[25763],{"data":25764,"marks":25765,"value":264,"nodeType":82},{},[],{"metadata":25767,"sys":25770,"fields":25775},{"tags":25768,"concepts":25769},[],[],{"space":25771,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":25773,"publishedVersion":62,"revision":44,"locale":29},{"sys":25772},{"type":12,"linkType":13,"id":14},{"sys":25774},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":25776},{"url":280,"details":25777,"fileName":286,"contentType":287},{"size":282,"image":25778},{"width":284,"height":285},{"sys":25780,"fields":25783},{"id":25781,"createdAt":25782},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":25784,"slug":25785,"articleIntro":25784,"category":25786},"291 - Dépréciations des immobilisations corporelles (même ventilation que celle du compte 21)","compte-291-depreciations-des-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-21",[25787],{"metadata":25788,"sys":25791,"fields":25798},{"tags":25789,"concepts":25790},[],[],{"space":25792,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":25794,"publishedVersion":235,"revision":62,"contentType":25796,"locale":29},{"sys":25793},{"type":12,"linkType":13,"id":14},{"sys":25795},{"id":21,"type":12,"linkType":22},{"sys":25797},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":25799,"metaTitle":245,"metaDescription":246,"mainTitle":25800,"subtitle":265,"heroImage":25815,"ctaButton":288,"ctaLink":289},[244],{"data":25801,"content":25802,"nodeType":74},{},[25803,25809],{"data":25804,"content":25805,"nodeType":257},{},[25806],{"data":25807,"marks":25808,"value":256,"nodeType":82},{},[],{"data":25810,"content":25811,"nodeType":87},{},[25812],{"data":25813,"marks":25814,"value":264,"nodeType":82},{},[],{"metadata":25816,"sys":25819,"fields":25824},{"tags":25817,"concepts":25818},[],[],{"space":25820,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":25822,"publishedVersion":62,"revision":44,"locale":29},{"sys":25821},{"type":12,"linkType":13,"id":14},{"sys":25823},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":25825},{"url":280,"details":25826,"fileName":286,"contentType":287},{"size":282,"image":25827},{"width":284,"height":285},{"sys":25829,"fields":25832},{"id":25830,"createdAt":25831},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":25833,"slug":25834,"articleIntro":25833,"category":25835},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[25836],{"metadata":25837,"sys":25840,"fields":25847},{"tags":25838,"concepts":25839},[],[],{"space":25841,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":25843,"publishedVersion":235,"revision":62,"contentType":25845,"locale":29},{"sys":25842},{"type":12,"linkType":13,"id":14},{"sys":25844},{"id":21,"type":12,"linkType":22},{"sys":25846},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":25848,"metaTitle":245,"metaDescription":246,"mainTitle":25849,"subtitle":265,"heroImage":25864,"ctaButton":288,"ctaLink":289},[244],{"data":25850,"content":25851,"nodeType":74},{},[25852,25858],{"data":25853,"content":25854,"nodeType":257},{},[25855],{"data":25856,"marks":25857,"value":256,"nodeType":82},{},[],{"data":25859,"content":25860,"nodeType":87},{},[25861],{"data":25862,"marks":25863,"value":264,"nodeType":82},{},[],{"metadata":25865,"sys":25868,"fields":25873},{"tags":25866,"concepts":25867},[],[],{"space":25869,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":25871,"publishedVersion":62,"revision":44,"locale":29},{"sys":25870},{"type":12,"linkType":13,"id":14},{"sys":25872},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":25874},{"url":280,"details":25875,"fileName":286,"contentType":287},{"size":282,"image":25876},{"width":284,"height":285},{"sys":25878,"fields":25881},{"id":25879,"createdAt":25880},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":25882,"slug":25883,"articleIntro":25882,"category":25884},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[25885],{"metadata":25886,"sys":25889,"fields":25896},{"tags":25887,"concepts":25888},[],[],{"space":25890,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":25892,"publishedVersion":235,"revision":62,"contentType":25894,"locale":29},{"sys":25891},{"type":12,"linkType":13,"id":14},{"sys":25893},{"id":21,"type":12,"linkType":22},{"sys":25895},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":25897,"metaTitle":245,"metaDescription":246,"mainTitle":25898,"subtitle":265,"heroImage":25913,"ctaButton":288,"ctaLink":289},[244],{"data":25899,"content":25900,"nodeType":74},{},[25901,25907],{"data":25902,"content":25903,"nodeType":257},{},[25904],{"data":25905,"marks":25906,"value":256,"nodeType":82},{},[],{"data":25908,"content":25909,"nodeType":87},{},[25910],{"data":25911,"marks":25912,"value":264,"nodeType":82},{},[],{"metadata":25914,"sys":25917,"fields":25922},{"tags":25915,"concepts":25916},[],[],{"space":25918,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":25920,"publishedVersion":62,"revision":44,"locale":29},{"sys":25919},{"type":12,"linkType":13,"id":14},{"sys":25921},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":25923},{"url":280,"details":25924,"fileName":286,"contentType":287},{"size":282,"image":25925},{"width":284,"height":285},{"sys":25927,"fields":25930},{"id":25928,"createdAt":25929},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":25931,"slug":25932,"articleIntro":-1,"category":25933},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[25934],{"metadata":25935,"sys":25938,"fields":25945},{"tags":25936,"concepts":25937},[],[],{"space":25939,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":25941,"publishedVersion":235,"revision":62,"contentType":25943,"locale":29},{"sys":25940},{"type":12,"linkType":13,"id":14},{"sys":25942},{"id":21,"type":12,"linkType":22},{"sys":25944},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":25946,"metaTitle":245,"metaDescription":246,"mainTitle":25947,"subtitle":265,"heroImage":25962,"ctaButton":288,"ctaLink":289},[244],{"data":25948,"content":25949,"nodeType":74},{},[25950,25956],{"data":25951,"content":25952,"nodeType":257},{},[25953],{"data":25954,"marks":25955,"value":256,"nodeType":82},{},[],{"data":25957,"content":25958,"nodeType":87},{},[25959],{"data":25960,"marks":25961,"value":264,"nodeType":82},{},[],{"metadata":25963,"sys":25966,"fields":25971},{"tags":25964,"concepts":25965},[],[],{"space":25967,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":25969,"publishedVersion":62,"revision":44,"locale":29},{"sys":25968},{"type":12,"linkType":13,"id":14},{"sys":25970},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":25972},{"url":280,"details":25973,"fileName":286,"contentType":287},{"size":282,"image":25974},{"width":284,"height":285},{"sys":25976,"fields":25979},{"id":25977,"createdAt":25978},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":25980,"slug":25981,"articleIntro":-1,"category":25982},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[25983],{"metadata":25984,"sys":25987,"fields":25994},{"tags":25985,"concepts":25986},[],[],{"space":25988,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":25990,"publishedVersion":235,"revision":62,"contentType":25992,"locale":29},{"sys":25989},{"type":12,"linkType":13,"id":14},{"sys":25991},{"id":21,"type":12,"linkType":22},{"sys":25993},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":25995,"metaTitle":245,"metaDescription":246,"mainTitle":25996,"subtitle":265,"heroImage":26011,"ctaButton":288,"ctaLink":289},[244],{"data":25997,"content":25998,"nodeType":74},{},[25999,26005],{"data":26000,"content":26001,"nodeType":257},{},[26002],{"data":26003,"marks":26004,"value":256,"nodeType":82},{},[],{"data":26006,"content":26007,"nodeType":87},{},[26008],{"data":26009,"marks":26010,"value":264,"nodeType":82},{},[],{"metadata":26012,"sys":26015,"fields":26020},{"tags":26013,"concepts":26014},[],[],{"space":26016,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":26018,"publishedVersion":62,"revision":44,"locale":29},{"sys":26017},{"type":12,"linkType":13,"id":14},{"sys":26019},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":26021},{"url":280,"details":26022,"fileName":286,"contentType":287},{"size":282,"image":26023},{"width":284,"height":285},{"sys":26025,"fields":26028},{"id":26026,"createdAt":26027},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":26029,"slug":26030,"articleIntro":26029,"category":26031},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[26032],{"metadata":26033,"sys":26036,"fields":26043},{"tags":26034,"concepts":26035},[],[],{"space":26037,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":26039,"publishedVersion":235,"revision":62,"contentType":26041,"locale":29},{"sys":26038},{"type":12,"linkType":13,"id":14},{"sys":26040},{"id":21,"type":12,"linkType":22},{"sys":26042},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":26044,"metaTitle":245,"metaDescription":246,"mainTitle":26045,"subtitle":265,"heroImage":26060,"ctaButton":288,"ctaLink":289},[244],{"data":26046,"content":26047,"nodeType":74},{},[26048,26054],{"data":26049,"content":26050,"nodeType":257},{},[26051],{"data":26052,"marks":26053,"value":256,"nodeType":82},{},[],{"data":26055,"content":26056,"nodeType":87},{},[26057],{"data":26058,"marks":26059,"value":264,"nodeType":82},{},[],{"metadata":26061,"sys":26064,"fields":26069},{"tags":26062,"concepts":26063},[],[],{"space":26065,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":26067,"publishedVersion":62,"revision":44,"locale":29},{"sys":26066},{"type":12,"linkType":13,"id":14},{"sys":26068},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":26070},{"url":280,"details":26071,"fileName":286,"contentType":287},{"size":282,"image":26072},{"width":284,"height":285},{"sys":26074,"fields":26077},{"id":26075,"createdAt":26076},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":26078,"slug":26079,"articleIntro":26078,"category":26080},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[26081],{"metadata":26082,"sys":26085,"fields":26092},{"tags":26083,"concepts":26084},[],[],{"space":26086,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":26088,"publishedVersion":235,"revision":62,"contentType":26090,"locale":29},{"sys":26087},{"type":12,"linkType":13,"id":14},{"sys":26089},{"id":21,"type":12,"linkType":22},{"sys":26091},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":26093,"metaTitle":245,"metaDescription":246,"mainTitle":26094,"subtitle":265,"heroImage":26109,"ctaButton":288,"ctaLink":289},[244],{"data":26095,"content":26096,"nodeType":74},{},[26097,26103],{"data":26098,"content":26099,"nodeType":257},{},[26100],{"data":26101,"marks":26102,"value":256,"nodeType":82},{},[],{"data":26104,"content":26105,"nodeType":87},{},[26106],{"data":26107,"marks":26108,"value":264,"nodeType":82},{},[],{"metadata":26110,"sys":26113,"fields":26118},{"tags":26111,"concepts":26112},[],[],{"space":26114,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":26116,"publishedVersion":62,"revision":44,"locale":29},{"sys":26115},{"type":12,"linkType":13,"id":14},{"sys":26117},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":26119},{"url":280,"details":26120,"fileName":286,"contentType":287},{"size":282,"image":26121},{"width":284,"height":285},{"sys":26123,"fields":26126},{"id":26124,"createdAt":26125},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":26127,"slug":26128,"articleIntro":26127,"category":26129},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[26130],{"metadata":26131,"sys":26134,"fields":26141},{"tags":26132,"concepts":26133},[],[],{"space":26135,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":26137,"publishedVersion":235,"revision":62,"contentType":26139,"locale":29},{"sys":26136},{"type":12,"linkType":13,"id":14},{"sys":26138},{"id":21,"type":12,"linkType":22},{"sys":26140},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":26142,"metaTitle":245,"metaDescription":246,"mainTitle":26143,"subtitle":265,"heroImage":26158,"ctaButton":288,"ctaLink":289},[244],{"data":26144,"content":26145,"nodeType":74},{},[26146,26152],{"data":26147,"content":26148,"nodeType":257},{},[26149],{"data":26150,"marks":26151,"value":256,"nodeType":82},{},[],{"data":26153,"content":26154,"nodeType":87},{},[26155],{"data":26156,"marks":26157,"value":264,"nodeType":82},{},[],{"metadata":26159,"sys":26162,"fields":26167},{"tags":26160,"concepts":26161},[],[],{"space":26163,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":26165,"publishedVersion":62,"revision":44,"locale":29},{"sys":26164},{"type":12,"linkType":13,"id":14},{"sys":26166},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":26168},{"url":280,"details":26169,"fileName":286,"contentType":287},{"size":282,"image":26170},{"width":284,"height":285},{"sys":26172,"fields":26175},{"id":26173,"createdAt":26174},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":26176,"slug":26177,"articleIntro":26176,"category":26178},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[26179],{"metadata":26180,"sys":26183,"fields":26190},{"tags":26181,"concepts":26182},[],[],{"space":26184,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":26186,"publishedVersion":235,"revision":62,"contentType":26188,"locale":29},{"sys":26185},{"type":12,"linkType":13,"id":14},{"sys":26187},{"id":21,"type":12,"linkType":22},{"sys":26189},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":26191,"metaTitle":245,"metaDescription":246,"mainTitle":26192,"subtitle":265,"heroImage":26207,"ctaButton":288,"ctaLink":289},[244],{"data":26193,"content":26194,"nodeType":74},{},[26195,26201],{"data":26196,"content":26197,"nodeType":257},{},[26198],{"data":26199,"marks":26200,"value":256,"nodeType":82},{},[],{"data":26202,"content":26203,"nodeType":87},{},[26204],{"data":26205,"marks":26206,"value":264,"nodeType":82},{},[],{"metadata":26208,"sys":26211,"fields":26216},{"tags":26209,"concepts":26210},[],[],{"space":26212,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":26214,"publishedVersion":62,"revision":44,"locale":29},{"sys":26213},{"type":12,"linkType":13,"id":14},{"sys":26215},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":26217},{"url":280,"details":26218,"fileName":286,"contentType":287},{"size":282,"image":26219},{"width":284,"height":285},{"sys":26221,"fields":26224},{"id":26222,"createdAt":26223},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":26225,"slug":26226,"articleIntro":26225,"category":26227},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[26228],{"metadata":26229,"sys":26232,"fields":26239},{"tags":26230,"concepts":26231},[],[],{"space":26233,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":26235,"publishedVersion":235,"revision":62,"contentType":26237,"locale":29},{"sys":26234},{"type":12,"linkType":13,"id":14},{"sys":26236},{"id":21,"type":12,"linkType":22},{"sys":26238},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":26240,"metaTitle":245,"metaDescription":246,"mainTitle":26241,"subtitle":265,"heroImage":26256,"ctaButton":288,"ctaLink":289},[244],{"data":26242,"content":26243,"nodeType":74},{},[26244,26250],{"data":26245,"content":26246,"nodeType":257},{},[26247],{"data":26248,"marks":26249,"value":256,"nodeType":82},{},[],{"data":26251,"content":26252,"nodeType":87},{},[26253],{"data":26254,"marks":26255,"value":264,"nodeType":82},{},[],{"metadata":26257,"sys":26260,"fields":26265},{"tags":26258,"concepts":26259},[],[],{"space":26261,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":26263,"publishedVersion":62,"revision":44,"locale":29},{"sys":26262},{"type":12,"linkType":13,"id":14},{"sys":26264},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":26266},{"url":280,"details":26267,"fileName":286,"contentType":287},{"size":282,"image":26268},{"width":284,"height":285},{"sys":26270,"fields":26273},{"id":26271,"createdAt":26272},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":26274,"slug":26275,"articleIntro":26274,"category":26276},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[26277],{"metadata":26278,"sys":26281,"fields":26288},{"tags":26279,"concepts":26280},[],[],{"space":26282,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":26284,"publishedVersion":235,"revision":62,"contentType":26286,"locale":29},{"sys":26283},{"type":12,"linkType":13,"id":14},{"sys":26285},{"id":21,"type":12,"linkType":22},{"sys":26287},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":26289,"metaTitle":245,"metaDescription":246,"mainTitle":26290,"subtitle":265,"heroImage":26305,"ctaButton":288,"ctaLink":289},[244],{"data":26291,"content":26292,"nodeType":74},{},[26293,26299],{"data":26294,"content":26295,"nodeType":257},{},[26296],{"data":26297,"marks":26298,"value":256,"nodeType":82},{},[],{"data":26300,"content":26301,"nodeType":87},{},[26302],{"data":26303,"marks":26304,"value":264,"nodeType":82},{},[],{"metadata":26306,"sys":26309,"fields":26314},{"tags":26307,"concepts":26308},[],[],{"space":26310,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":26312,"publishedVersion":62,"revision":44,"locale":29},{"sys":26311},{"type":12,"linkType":13,"id":14},{"sys":26313},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":26315},{"url":280,"details":26316,"fileName":286,"contentType":287},{"size":282,"image":26317},{"width":284,"height":285},{"sys":26319,"fields":26322},{"id":26320,"createdAt":26321},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":26323,"slug":26324,"articleIntro":26323,"category":26325},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[26326],{"metadata":26327,"sys":26330,"fields":26337},{"tags":26328,"concepts":26329},[],[],{"space":26331,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":26333,"publishedVersion":235,"revision":62,"contentType":26335,"locale":29},{"sys":26332},{"type":12,"linkType":13,"id":14},{"sys":26334},{"id":21,"type":12,"linkType":22},{"sys":26336},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":26338,"metaTitle":245,"metaDescription":246,"mainTitle":26339,"subtitle":265,"heroImage":26354,"ctaButton":288,"ctaLink":289},[244],{"data":26340,"content":26341,"nodeType":74},{},[26342,26348],{"data":26343,"content":26344,"nodeType":257},{},[26345],{"data":26346,"marks":26347,"value":256,"nodeType":82},{},[],{"data":26349,"content":26350,"nodeType":87},{},[26351],{"data":26352,"marks":26353,"value":264,"nodeType":82},{},[],{"metadata":26355,"sys":26358,"fields":26363},{"tags":26356,"concepts":26357},[],[],{"space":26359,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":26361,"publishedVersion":62,"revision":44,"locale":29},{"sys":26360},{"type":12,"linkType":13,"id":14},{"sys":26362},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":26364},{"url":280,"details":26365,"fileName":286,"contentType":287},{"size":282,"image":26366},{"width":284,"height":285},{"sys":26368,"fields":26371},{"id":26369,"createdAt":26370},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":26372,"slug":26373,"articleIntro":-1,"category":26374},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[26375],{"metadata":26376,"sys":26379,"fields":26386},{"tags":26377,"concepts":26378},[],[],{"space":26380,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":26382,"publishedVersion":235,"revision":62,"contentType":26384,"locale":29},{"sys":26381},{"type":12,"linkType":13,"id":14},{"sys":26383},{"id":21,"type":12,"linkType":22},{"sys":26385},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":26387,"metaTitle":245,"metaDescription":246,"mainTitle":26388,"subtitle":265,"heroImage":26403,"ctaButton":288,"ctaLink":289},[244],{"data":26389,"content":26390,"nodeType":74},{},[26391,26397],{"data":26392,"content":26393,"nodeType":257},{},[26394],{"data":26395,"marks":26396,"value":256,"nodeType":82},{},[],{"data":26398,"content":26399,"nodeType":87},{},[26400],{"data":26401,"marks":26402,"value":264,"nodeType":82},{},[],{"metadata":26404,"sys":26407,"fields":26412},{"tags":26405,"concepts":26406},[],[],{"space":26408,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":26410,"publishedVersion":62,"revision":44,"locale":29},{"sys":26409},{"type":12,"linkType":13,"id":14},{"sys":26411},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":26413},{"url":280,"details":26414,"fileName":286,"contentType":287},{"size":282,"image":26415},{"width":284,"height":285},{"sys":26417,"fields":26420},{"id":26418,"createdAt":26419},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":26421,"slug":26422,"articleIntro":26421,"category":26423},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[26424],{"metadata":26425,"sys":26428,"fields":26435},{"tags":26426,"concepts":26427},[],[],{"space":26429,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":26431,"publishedVersion":235,"revision":62,"contentType":26433,"locale":29},{"sys":26430},{"type":12,"linkType":13,"id":14},{"sys":26432},{"id":21,"type":12,"linkType":22},{"sys":26434},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":26436,"metaTitle":245,"metaDescription":246,"mainTitle":26437,"subtitle":265,"heroImage":26452,"ctaButton":288,"ctaLink":289},[244],{"data":26438,"content":26439,"nodeType":74},{},[26440,26446],{"data":26441,"content":26442,"nodeType":257},{},[26443],{"data":26444,"marks":26445,"value":256,"nodeType":82},{},[],{"data":26447,"content":26448,"nodeType":87},{},[26449],{"data":26450,"marks":26451,"value":264,"nodeType":82},{},[],{"metadata":26453,"sys":26456,"fields":26461},{"tags":26454,"concepts":26455},[],[],{"space":26457,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":26459,"publishedVersion":62,"revision":44,"locale":29},{"sys":26458},{"type":12,"linkType":13,"id":14},{"sys":26460},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":26462},{"url":280,"details":26463,"fileName":286,"contentType":287},{"size":282,"image":26464},{"width":284,"height":285},{"sys":26466,"fields":26469},{"id":26467,"createdAt":26468},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":26470,"slug":26471,"articleIntro":26470,"category":26472},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[26473],{"metadata":26474,"sys":26477,"fields":26484},{"tags":26475,"concepts":26476},[],[],{"space":26478,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":26480,"publishedVersion":235,"revision":62,"contentType":26482,"locale":29},{"sys":26479},{"type":12,"linkType":13,"id":14},{"sys":26481},{"id":21,"type":12,"linkType":22},{"sys":26483},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":26485,"metaTitle":245,"metaDescription":246,"mainTitle":26486,"subtitle":265,"heroImage":26501,"ctaButton":288,"ctaLink":289},[244],{"data":26487,"content":26488,"nodeType":74},{},[26489,26495],{"data":26490,"content":26491,"nodeType":257},{},[26492],{"data":26493,"marks":26494,"value":256,"nodeType":82},{},[],{"data":26496,"content":26497,"nodeType":87},{},[26498],{"data":26499,"marks":26500,"value":264,"nodeType":82},{},[],{"metadata":26502,"sys":26505,"fields":26510},{"tags":26503,"concepts":26504},[],[],{"space":26506,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":26508,"publishedVersion":62,"revision":44,"locale":29},{"sys":26507},{"type":12,"linkType":13,"id":14},{"sys":26509},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":26511},{"url":280,"details":26512,"fileName":286,"contentType":287},{"size":282,"image":26513},{"width":284,"height":285},{"sys":26515,"fields":26518},{"id":26516,"createdAt":26517},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":26519,"slug":26520,"articleIntro":-1,"category":26521},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[26522],{"metadata":26523,"sys":26526,"fields":26533},{"tags":26524,"concepts":26525},[],[],{"space":26527,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":26529,"publishedVersion":235,"revision":62,"contentType":26531,"locale":29},{"sys":26528},{"type":12,"linkType":13,"id":14},{"sys":26530},{"id":21,"type":12,"linkType":22},{"sys":26532},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":26534,"metaTitle":245,"metaDescription":246,"mainTitle":26535,"subtitle":265,"heroImage":26550,"ctaButton":288,"ctaLink":289},[244],{"data":26536,"content":26537,"nodeType":74},{},[26538,26544],{"data":26539,"content":26540,"nodeType":257},{},[26541],{"data":26542,"marks":26543,"value":256,"nodeType":82},{},[],{"data":26545,"content":26546,"nodeType":87},{},[26547],{"data":26548,"marks":26549,"value":264,"nodeType":82},{},[],{"metadata":26551,"sys":26554,"fields":26559},{"tags":26552,"concepts":26553},[],[],{"space":26555,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":26557,"publishedVersion":62,"revision":44,"locale":29},{"sys":26556},{"type":12,"linkType":13,"id":14},{"sys":26558},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":26560},{"url":280,"details":26561,"fileName":286,"contentType":287},{"size":282,"image":26562},{"width":284,"height":285},{"sys":26564,"fields":26567},{"id":26565,"createdAt":26566},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":26568,"slug":26569,"articleIntro":26568,"category":26570},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[26571],{"metadata":26572,"sys":26575,"fields":26582},{"tags":26573,"concepts":26574},[],[],{"space":26576,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":26578,"publishedVersion":235,"revision":62,"contentType":26580,"locale":29},{"sys":26577},{"type":12,"linkType":13,"id":14},{"sys":26579},{"id":21,"type":12,"linkType":22},{"sys":26581},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":26583,"metaTitle":245,"metaDescription":246,"mainTitle":26584,"subtitle":265,"heroImage":26599,"ctaButton":288,"ctaLink":289},[244],{"data":26585,"content":26586,"nodeType":74},{},[26587,26593],{"data":26588,"content":26589,"nodeType":257},{},[26590],{"data":26591,"marks":26592,"value":256,"nodeType":82},{},[],{"data":26594,"content":26595,"nodeType":87},{},[26596],{"data":26597,"marks":26598,"value":264,"nodeType":82},{},[],{"metadata":26600,"sys":26603,"fields":26608},{"tags":26601,"concepts":26602},[],[],{"space":26604,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":26606,"publishedVersion":62,"revision":44,"locale":29},{"sys":26605},{"type":12,"linkType":13,"id":14},{"sys":26607},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":26609},{"url":280,"details":26610,"fileName":286,"contentType":287},{"size":282,"image":26611},{"width":284,"height":285},{"sys":26613,"fields":26616},{"id":26614,"createdAt":26615},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":26617,"slug":26618,"articleIntro":26617,"category":26619},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[26620],{"metadata":26621,"sys":26624,"fields":26631},{"tags":26622,"concepts":26623},[],[],{"space":26625,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":26627,"publishedVersion":235,"revision":62,"contentType":26629,"locale":29},{"sys":26626},{"type":12,"linkType":13,"id":14},{"sys":26628},{"id":21,"type":12,"linkType":22},{"sys":26630},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":26632,"metaTitle":245,"metaDescription":246,"mainTitle":26633,"subtitle":265,"heroImage":26648,"ctaButton":288,"ctaLink":289},[244],{"data":26634,"content":26635,"nodeType":74},{},[26636,26642],{"data":26637,"content":26638,"nodeType":257},{},[26639],{"data":26640,"marks":26641,"value":256,"nodeType":82},{},[],{"data":26643,"content":26644,"nodeType":87},{},[26645],{"data":26646,"marks":26647,"value":264,"nodeType":82},{},[],{"metadata":26649,"sys":26652,"fields":26657},{"tags":26650,"concepts":26651},[],[],{"space":26653,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":26655,"publishedVersion":62,"revision":44,"locale":29},{"sys":26654},{"type":12,"linkType":13,"id":14},{"sys":26656},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":26658},{"url":280,"details":26659,"fileName":286,"contentType":287},{"size":282,"image":26660},{"width":284,"height":285},{"sys":26662,"fields":26665},{"id":26663,"createdAt":26664},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":26666,"slug":26667,"articleIntro":26666,"category":26668},"4886 - Charges","compte-4886-charges",[26669],{"metadata":26670,"sys":26673,"fields":26680},{"tags":26671,"concepts":26672},[],[],{"space":26674,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":26676,"publishedVersion":235,"revision":62,"contentType":26678,"locale":29},{"sys":26675},{"type":12,"linkType":13,"id":14},{"sys":26677},{"id":21,"type":12,"linkType":22},{"sys":26679},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":26681,"metaTitle":245,"metaDescription":246,"mainTitle":26682,"subtitle":265,"heroImage":26697,"ctaButton":288,"ctaLink":289},[244],{"data":26683,"content":26684,"nodeType":74},{},[26685,26691],{"data":26686,"content":26687,"nodeType":257},{},[26688],{"data":26689,"marks":26690,"value":256,"nodeType":82},{},[],{"data":26692,"content":26693,"nodeType":87},{},[26694],{"data":26695,"marks":26696,"value":264,"nodeType":82},{},[],{"metadata":26698,"sys":26701,"fields":26706},{"tags":26699,"concepts":26700},[],[],{"space":26702,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":26704,"publishedVersion":62,"revision":44,"locale":29},{"sys":26703},{"type":12,"linkType":13,"id":14},{"sys":26705},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":26707},{"url":280,"details":26708,"fileName":286,"contentType":287},{"size":282,"image":26709},{"width":284,"height":285},{"sys":26711,"fields":26714},{"id":26712,"createdAt":26713},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":26715,"slug":26716,"articleIntro":26715,"category":26717},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[26718],{"metadata":26719,"sys":26722,"fields":26729},{"tags":26720,"concepts":26721},[],[],{"space":26723,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":26725,"publishedVersion":235,"revision":62,"contentType":26727,"locale":29},{"sys":26724},{"type":12,"linkType":13,"id":14},{"sys":26726},{"id":21,"type":12,"linkType":22},{"sys":26728},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":26730,"metaTitle":245,"metaDescription":246,"mainTitle":26731,"subtitle":265,"heroImage":26746,"ctaButton":288,"ctaLink":289},[244],{"data":26732,"content":26733,"nodeType":74},{},[26734,26740],{"data":26735,"content":26736,"nodeType":257},{},[26737],{"data":26738,"marks":26739,"value":256,"nodeType":82},{},[],{"data":26741,"content":26742,"nodeType":87},{},[26743],{"data":26744,"marks":26745,"value":264,"nodeType":82},{},[],{"metadata":26747,"sys":26750,"fields":26755},{"tags":26748,"concepts":26749},[],[],{"space":26751,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":26753,"publishedVersion":62,"revision":44,"locale":29},{"sys":26752},{"type":12,"linkType":13,"id":14},{"sys":26754},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":26756},{"url":280,"details":26757,"fileName":286,"contentType":287},{"size":282,"image":26758},{"width":284,"height":285},{"sys":26760,"fields":26763},{"id":26761,"createdAt":26762},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":26764,"slug":26765,"articleIntro":26764,"category":26766},"2961 - Titres de participation","compte-2961-titres-de-participation",[26767],{"metadata":26768,"sys":26771,"fields":26778},{"tags":26769,"concepts":26770},[],[],{"space":26772,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":26774,"publishedVersion":235,"revision":62,"contentType":26776,"locale":29},{"sys":26773},{"type":12,"linkType":13,"id":14},{"sys":26775},{"id":21,"type":12,"linkType":22},{"sys":26777},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":26779,"metaTitle":245,"metaDescription":246,"mainTitle":26780,"subtitle":265,"heroImage":26795,"ctaButton":288,"ctaLink":289},[244],{"data":26781,"content":26782,"nodeType":74},{},[26783,26789],{"data":26784,"content":26785,"nodeType":257},{},[26786],{"data":26787,"marks":26788,"value":256,"nodeType":82},{},[],{"data":26790,"content":26791,"nodeType":87},{},[26792],{"data":26793,"marks":26794,"value":264,"nodeType":82},{},[],{"metadata":26796,"sys":26799,"fields":26804},{"tags":26797,"concepts":26798},[],[],{"space":26800,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":26802,"publishedVersion":62,"revision":44,"locale":29},{"sys":26801},{"type":12,"linkType":13,"id":14},{"sys":26803},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":26805},{"url":280,"details":26806,"fileName":286,"contentType":287},{"size":282,"image":26807},{"width":284,"height":285},{"sys":26809,"fields":26812},{"id":26810,"createdAt":26811},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":26813,"slug":26814,"articleIntro":26813,"category":26815},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[26816],{"metadata":26817,"sys":26820,"fields":26827},{"tags":26818,"concepts":26819},[],[],{"space":26821,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":26823,"publishedVersion":235,"revision":62,"contentType":26825,"locale":29},{"sys":26822},{"type":12,"linkType":13,"id":14},{"sys":26824},{"id":21,"type":12,"linkType":22},{"sys":26826},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":26828,"metaTitle":245,"metaDescription":246,"mainTitle":26829,"subtitle":265,"heroImage":26844,"ctaButton":288,"ctaLink":289},[244],{"data":26830,"content":26831,"nodeType":74},{},[26832,26838],{"data":26833,"content":26834,"nodeType":257},{},[26835],{"data":26836,"marks":26837,"value":256,"nodeType":82},{},[],{"data":26839,"content":26840,"nodeType":87},{},[26841],{"data":26842,"marks":26843,"value":264,"nodeType":82},{},[],{"metadata":26845,"sys":26848,"fields":26853},{"tags":26846,"concepts":26847},[],[],{"space":26849,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":26851,"publishedVersion":62,"revision":44,"locale":29},{"sys":26850},{"type":12,"linkType":13,"id":14},{"sys":26852},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":26854},{"url":280,"details":26855,"fileName":286,"contentType":287},{"size":282,"image":26856},{"width":284,"height":285},{"sys":26858,"fields":26861},{"id":26859,"createdAt":26860},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":26862,"slug":26863,"articleIntro":26862,"category":26864},"Compte 326 - Emballages","compte-326-emballages",[26865],{"metadata":26866,"sys":26869,"fields":26876},{"tags":26867,"concepts":26868},[],[],{"space":26870,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":26872,"publishedVersion":235,"revision":62,"contentType":26874,"locale":29},{"sys":26871},{"type":12,"linkType":13,"id":14},{"sys":26873},{"id":21,"type":12,"linkType":22},{"sys":26875},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":26877,"metaTitle":245,"metaDescription":246,"mainTitle":26878,"subtitle":265,"heroImage":26893,"ctaButton":288,"ctaLink":289},[244],{"data":26879,"content":26880,"nodeType":74},{},[26881,26887],{"data":26882,"content":26883,"nodeType":257},{},[26884],{"data":26885,"marks":26886,"value":256,"nodeType":82},{},[],{"data":26888,"content":26889,"nodeType":87},{},[26890],{"data":26891,"marks":26892,"value":264,"nodeType":82},{},[],{"metadata":26894,"sys":26897,"fields":26902},{"tags":26895,"concepts":26896},[],[],{"space":26898,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":26900,"publishedVersion":62,"revision":44,"locale":29},{"sys":26899},{"type":12,"linkType":13,"id":14},{"sys":26901},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":26903},{"url":280,"details":26904,"fileName":286,"contentType":287},{"size":282,"image":26905},{"width":284,"height":285},{"sys":26907,"fields":26910},{"id":26908,"createdAt":26909},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":26911,"slug":26912,"articleIntro":26911,"category":26913},"212 - Agencements et aménagements de terrains (même ventilation que celle du compte 211)","compte-212-agencements-et-amenagements-de-terrains-meme-ventilation-que-celle-du-compte-211",[26914],{"metadata":26915,"sys":26918,"fields":26925},{"tags":26916,"concepts":26917},[],[],{"space":26919,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":26921,"publishedVersion":235,"revision":62,"contentType":26923,"locale":29},{"sys":26920},{"type":12,"linkType":13,"id":14},{"sys":26922},{"id":21,"type":12,"linkType":22},{"sys":26924},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":26926,"metaTitle":245,"metaDescription":246,"mainTitle":26927,"subtitle":265,"heroImage":26942,"ctaButton":288,"ctaLink":289},[244],{"data":26928,"content":26929,"nodeType":74},{},[26930,26936],{"data":26931,"content":26932,"nodeType":257},{},[26933],{"data":26934,"marks":26935,"value":256,"nodeType":82},{},[],{"data":26937,"content":26938,"nodeType":87},{},[26939],{"data":26940,"marks":26941,"value":264,"nodeType":82},{},[],{"metadata":26943,"sys":26946,"fields":26951},{"tags":26944,"concepts":26945},[],[],{"space":26947,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":26949,"publishedVersion":62,"revision":44,"locale":29},{"sys":26948},{"type":12,"linkType":13,"id":14},{"sys":26950},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":26952},{"url":280,"details":26953,"fileName":286,"contentType":287},{"size":282,"image":26954},{"width":284,"height":285},{"sys":26956,"fields":26959},{"id":26957,"createdAt":26958},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":26960,"slug":26961,"articleIntro":26960,"category":26962},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[26963],{"metadata":26964,"sys":26967,"fields":26974},{"tags":26965,"concepts":26966},[],[],{"space":26968,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":26970,"publishedVersion":235,"revision":62,"contentType":26972,"locale":29},{"sys":26969},{"type":12,"linkType":13,"id":14},{"sys":26971},{"id":21,"type":12,"linkType":22},{"sys":26973},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":26975,"metaTitle":245,"metaDescription":246,"mainTitle":26976,"subtitle":265,"heroImage":26991,"ctaButton":288,"ctaLink":289},[244],{"data":26977,"content":26978,"nodeType":74},{},[26979,26985],{"data":26980,"content":26981,"nodeType":257},{},[26982],{"data":26983,"marks":26984,"value":256,"nodeType":82},{},[],{"data":26986,"content":26987,"nodeType":87},{},[26988],{"data":26989,"marks":26990,"value":264,"nodeType":82},{},[],{"metadata":26992,"sys":26995,"fields":27000},{"tags":26993,"concepts":26994},[],[],{"space":26996,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":26998,"publishedVersion":62,"revision":44,"locale":29},{"sys":26997},{"type":12,"linkType":13,"id":14},{"sys":26999},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":27001},{"url":280,"details":27002,"fileName":286,"contentType":287},{"size":282,"image":27003},{"width":284,"height":285},{"sys":27005,"fields":27008},{"id":27006,"createdAt":27007},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":27009,"slug":27010,"articleIntro":27009,"category":27011},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[27012],{"metadata":27013,"sys":27016,"fields":27023},{"tags":27014,"concepts":27015},[],[],{"space":27017,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":27019,"publishedVersion":235,"revision":62,"contentType":27021,"locale":29},{"sys":27018},{"type":12,"linkType":13,"id":14},{"sys":27020},{"id":21,"type":12,"linkType":22},{"sys":27022},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":27024,"metaTitle":245,"metaDescription":246,"mainTitle":27025,"subtitle":265,"heroImage":27040,"ctaButton":288,"ctaLink":289},[244],{"data":27026,"content":27027,"nodeType":74},{},[27028,27034],{"data":27029,"content":27030,"nodeType":257},{},[27031],{"data":27032,"marks":27033,"value":256,"nodeType":82},{},[],{"data":27035,"content":27036,"nodeType":87},{},[27037],{"data":27038,"marks":27039,"value":264,"nodeType":82},{},[],{"metadata":27041,"sys":27044,"fields":27049},{"tags":27042,"concepts":27043},[],[],{"space":27045,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":27047,"publishedVersion":62,"revision":44,"locale":29},{"sys":27046},{"type":12,"linkType":13,"id":14},{"sys":27048},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":27050},{"url":280,"details":27051,"fileName":286,"contentType":287},{"size":282,"image":27052},{"width":284,"height":285},{"sys":27054,"fields":27057},{"id":27055,"createdAt":27056},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":27058,"slug":27059,"articleIntro":27058,"category":27060},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[27061],{"metadata":27062,"sys":27065,"fields":27072},{"tags":27063,"concepts":27064},[],[],{"space":27066,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":27068,"publishedVersion":235,"revision":62,"contentType":27070,"locale":29},{"sys":27067},{"type":12,"linkType":13,"id":14},{"sys":27069},{"id":21,"type":12,"linkType":22},{"sys":27071},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":27073,"metaTitle":245,"metaDescription":246,"mainTitle":27074,"subtitle":265,"heroImage":27089,"ctaButton":288,"ctaLink":289},[244],{"data":27075,"content":27076,"nodeType":74},{},[27077,27083],{"data":27078,"content":27079,"nodeType":257},{},[27080],{"data":27081,"marks":27082,"value":256,"nodeType":82},{},[],{"data":27084,"content":27085,"nodeType":87},{},[27086],{"data":27087,"marks":27088,"value":264,"nodeType":82},{},[],{"metadata":27090,"sys":27093,"fields":27098},{"tags":27091,"concepts":27092},[],[],{"space":27094,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":27096,"publishedVersion":62,"revision":44,"locale":29},{"sys":27095},{"type":12,"linkType":13,"id":14},{"sys":27097},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":27099},{"url":280,"details":27100,"fileName":286,"contentType":287},{"size":282,"image":27101},{"width":284,"height":285},{"sys":27103,"fields":27106},{"id":27104,"createdAt":27105},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":27107,"slug":27108,"articleIntro":27107,"category":27109},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[27110],{"metadata":27111,"sys":27114,"fields":27121},{"tags":27112,"concepts":27113},[],[],{"space":27115,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":27117,"publishedVersion":235,"revision":62,"contentType":27119,"locale":29},{"sys":27116},{"type":12,"linkType":13,"id":14},{"sys":27118},{"id":21,"type":12,"linkType":22},{"sys":27120},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":27122,"metaTitle":245,"metaDescription":246,"mainTitle":27123,"subtitle":265,"heroImage":27138,"ctaButton":288,"ctaLink":289},[244],{"data":27124,"content":27125,"nodeType":74},{},[27126,27132],{"data":27127,"content":27128,"nodeType":257},{},[27129],{"data":27130,"marks":27131,"value":256,"nodeType":82},{},[],{"data":27133,"content":27134,"nodeType":87},{},[27135],{"data":27136,"marks":27137,"value":264,"nodeType":82},{},[],{"metadata":27139,"sys":27142,"fields":27147},{"tags":27140,"concepts":27141},[],[],{"space":27143,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":27145,"publishedVersion":62,"revision":44,"locale":29},{"sys":27144},{"type":12,"linkType":13,"id":14},{"sys":27146},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":27148},{"url":280,"details":27149,"fileName":286,"contentType":287},{"size":282,"image":27150},{"width":284,"height":285},{"sys":27152,"fields":27155},{"id":27153,"createdAt":27154},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":27156,"slug":27157,"articleIntro":-1,"category":27158},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[27159],{"metadata":27160,"sys":27163,"fields":27170},{"tags":27161,"concepts":27162},[],[],{"space":27164,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":27166,"publishedVersion":235,"revision":62,"contentType":27168,"locale":29},{"sys":27165},{"type":12,"linkType":13,"id":14},{"sys":27167},{"id":21,"type":12,"linkType":22},{"sys":27169},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":27171,"metaTitle":245,"metaDescription":246,"mainTitle":27172,"subtitle":265,"heroImage":27187,"ctaButton":288,"ctaLink":289},[244],{"data":27173,"content":27174,"nodeType":74},{},[27175,27181],{"data":27176,"content":27177,"nodeType":257},{},[27178],{"data":27179,"marks":27180,"value":256,"nodeType":82},{},[],{"data":27182,"content":27183,"nodeType":87},{},[27184],{"data":27185,"marks":27186,"value":264,"nodeType":82},{},[],{"metadata":27188,"sys":27191,"fields":27196},{"tags":27189,"concepts":27190},[],[],{"space":27192,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":27194,"publishedVersion":62,"revision":44,"locale":29},{"sys":27193},{"type":12,"linkType":13,"id":14},{"sys":27195},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":27197},{"url":280,"details":27198,"fileName":286,"contentType":287},{"size":282,"image":27199},{"width":284,"height":285},{"sys":27201,"fields":27204},{"id":27202,"createdAt":27203},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":27205,"slug":27206,"articleIntro":27205,"category":27207},"Compte 6412 - Congés payés","compte-6412-conges-payes",[27208],{"metadata":27209,"sys":27212,"fields":27219},{"tags":27210,"concepts":27211},[],[],{"space":27213,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":27215,"publishedVersion":235,"revision":62,"contentType":27217,"locale":29},{"sys":27214},{"type":12,"linkType":13,"id":14},{"sys":27216},{"id":21,"type":12,"linkType":22},{"sys":27218},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":27220,"metaTitle":245,"metaDescription":246,"mainTitle":27221,"subtitle":265,"heroImage":27236,"ctaButton":288,"ctaLink":289},[244],{"data":27222,"content":27223,"nodeType":74},{},[27224,27230],{"data":27225,"content":27226,"nodeType":257},{},[27227],{"data":27228,"marks":27229,"value":256,"nodeType":82},{},[],{"data":27231,"content":27232,"nodeType":87},{},[27233],{"data":27234,"marks":27235,"value":264,"nodeType":82},{},[],{"metadata":27237,"sys":27240,"fields":27245},{"tags":27238,"concepts":27239},[],[],{"space":27241,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":27243,"publishedVersion":62,"revision":44,"locale":29},{"sys":27242},{"type":12,"linkType":13,"id":14},{"sys":27244},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":27246},{"url":280,"details":27247,"fileName":286,"contentType":287},{"size":282,"image":27248},{"width":284,"height":285},{"sys":27250,"fields":27253},{"id":27251,"createdAt":27252},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":27254,"slug":27255,"articleIntro":27254,"category":27256},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[27257],{"metadata":27258,"sys":27261,"fields":27268},{"tags":27259,"concepts":27260},[],[],{"space":27262,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":27264,"publishedVersion":235,"revision":62,"contentType":27266,"locale":29},{"sys":27263},{"type":12,"linkType":13,"id":14},{"sys":27265},{"id":21,"type":12,"linkType":22},{"sys":27267},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":27269,"metaTitle":245,"metaDescription":246,"mainTitle":27270,"subtitle":265,"heroImage":27285,"ctaButton":288,"ctaLink":289},[244],{"data":27271,"content":27272,"nodeType":74},{},[27273,27279],{"data":27274,"content":27275,"nodeType":257},{},[27276],{"data":27277,"marks":27278,"value":256,"nodeType":82},{},[],{"data":27280,"content":27281,"nodeType":87},{},[27282],{"data":27283,"marks":27284,"value":264,"nodeType":82},{},[],{"metadata":27286,"sys":27289,"fields":27294},{"tags":27287,"concepts":27288},[],[],{"space":27290,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":27292,"publishedVersion":62,"revision":44,"locale":29},{"sys":27291},{"type":12,"linkType":13,"id":14},{"sys":27293},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":27295},{"url":280,"details":27296,"fileName":286,"contentType":287},{"size":282,"image":27297},{"width":284,"height":285},{"sys":27299,"fields":27302},{"id":27300,"createdAt":27301},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":27303,"slug":27304,"articleIntro":27303,"category":27305},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[27306],{"metadata":27307,"sys":27310,"fields":27317},{"tags":27308,"concepts":27309},[],[],{"space":27311,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":27313,"publishedVersion":235,"revision":62,"contentType":27315,"locale":29},{"sys":27312},{"type":12,"linkType":13,"id":14},{"sys":27314},{"id":21,"type":12,"linkType":22},{"sys":27316},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":27318,"metaTitle":245,"metaDescription":246,"mainTitle":27319,"subtitle":265,"heroImage":27334,"ctaButton":288,"ctaLink":289},[244],{"data":27320,"content":27321,"nodeType":74},{},[27322,27328],{"data":27323,"content":27324,"nodeType":257},{},[27325],{"data":27326,"marks":27327,"value":256,"nodeType":82},{},[],{"data":27329,"content":27330,"nodeType":87},{},[27331],{"data":27332,"marks":27333,"value":264,"nodeType":82},{},[],{"metadata":27335,"sys":27338,"fields":27343},{"tags":27336,"concepts":27337},[],[],{"space":27339,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":27341,"publishedVersion":62,"revision":44,"locale":29},{"sys":27340},{"type":12,"linkType":13,"id":14},{"sys":27342},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":27344},{"url":280,"details":27345,"fileName":286,"contentType":287},{"size":282,"image":27346},{"width":284,"height":285},{"sys":27348,"fields":27351},{"id":27349,"createdAt":27350},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":27352,"slug":27353,"articleIntro":27352,"category":27354},"Compte 205 - Concessions et droits similaires, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires","compte-205-concessions-et-droits-similaires-brevets-licences-marques-procedes-logiciels-droits-et-valeurs-similaires",[27355],{"metadata":27356,"sys":27359,"fields":27366},{"tags":27357,"concepts":27358},[],[],{"space":27360,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":27362,"publishedVersion":235,"revision":62,"contentType":27364,"locale":29},{"sys":27361},{"type":12,"linkType":13,"id":14},{"sys":27363},{"id":21,"type":12,"linkType":22},{"sys":27365},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":27367,"metaTitle":245,"metaDescription":246,"mainTitle":27368,"subtitle":265,"heroImage":27383,"ctaButton":288,"ctaLink":289},[244],{"data":27369,"content":27370,"nodeType":74},{},[27371,27377],{"data":27372,"content":27373,"nodeType":257},{},[27374],{"data":27375,"marks":27376,"value":256,"nodeType":82},{},[],{"data":27378,"content":27379,"nodeType":87},{},[27380],{"data":27381,"marks":27382,"value":264,"nodeType":82},{},[],{"metadata":27384,"sys":27387,"fields":27392},{"tags":27385,"concepts":27386},[],[],{"space":27388,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":27390,"publishedVersion":62,"revision":44,"locale":29},{"sys":27389},{"type":12,"linkType":13,"id":14},{"sys":27391},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":27393},{"url":280,"details":27394,"fileName":286,"contentType":287},{"size":282,"image":27395},{"width":284,"height":285},{"sys":27397,"fields":27400},{"id":27398,"createdAt":27399},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":27401,"slug":27402,"articleIntro":-1,"category":27403},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[27404],{"metadata":27405,"sys":27408,"fields":27415},{"tags":27406,"concepts":27407},[],[],{"space":27409,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":27411,"publishedVersion":235,"revision":62,"contentType":27413,"locale":29},{"sys":27410},{"type":12,"linkType":13,"id":14},{"sys":27412},{"id":21,"type":12,"linkType":22},{"sys":27414},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":27416,"metaTitle":245,"metaDescription":246,"mainTitle":27417,"subtitle":265,"heroImage":27432,"ctaButton":288,"ctaLink":289},[244],{"data":27418,"content":27419,"nodeType":74},{},[27420,27426],{"data":27421,"content":27422,"nodeType":257},{},[27423],{"data":27424,"marks":27425,"value":256,"nodeType":82},{},[],{"data":27427,"content":27428,"nodeType":87},{},[27429],{"data":27430,"marks":27431,"value":264,"nodeType":82},{},[],{"metadata":27433,"sys":27436,"fields":27441},{"tags":27434,"concepts":27435},[],[],{"space":27437,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":27439,"publishedVersion":62,"revision":44,"locale":29},{"sys":27438},{"type":12,"linkType":13,"id":14},{"sys":27440},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":27442},{"url":280,"details":27443,"fileName":286,"contentType":287},{"size":282,"image":27444},{"width":284,"height":285},{"sys":27446,"fields":27449},{"id":27447,"createdAt":27448},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":27450,"slug":27451,"articleIntro":27450,"category":27452},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[27453],{"metadata":27454,"sys":27457,"fields":27464},{"tags":27455,"concepts":27456},[],[],{"space":27458,"id":230,"type":16,"createdAt":231,"updatedAt":232,"environment":27460,"publishedVersion":235,"revision":62,"contentType":27462,"locale":29},{"sys":27459},{"type":12,"linkType":13,"id":14},{"sys":27461},{"id":21,"type":12,"linkType":22},{"sys":27463},{"type":12,"linkType":27,"id":238},{"contentfulName":240,"modelCategoryName":241,"slug":242,"contentTypeSlug":27465,"metaTitle":245,"metaDescription":246,"mainTitle":27466,"subtitle":265,"heroImage":27481,"ctaButton":288,"ctaLink":289},[244],{"data":27467,"content":27468,"nodeType":74},{},[27469,27475],{"data":27470,"content":27471,"nodeType":257},{},[27472],{"data":27473,"marks":27474,"value":256,"nodeType":82},{},[],{"data":27476,"content":27477,"nodeType":87},{},[27478],{"data":27479,"marks":27480,"value":264,"nodeType":82},{},[],{"metadata":27482,"sys":27485,"fields":27490},{"tags":27483,"concepts":27484},[],[],{"space":27486,"id":273,"type":58,"createdAt":274,"updatedAt":274,"environment":27488,"publishedVersion":62,"revision":44,"locale":29},{"sys":27487},{"type":12,"linkType":13,"id":14},{"sys":27489},{"id":21,"type":12,"linkType":22},{"title":278,"description":264,"file":27491},{"url":280,"details":27492,"fileName":286,"contentType":287},{"size":282,"image":27493},{"width":284,"height":285},1780085287508]