[{"data":1,"prerenderedAt":27776},["ShallowReactive",2],{"tip-plan-comptable-compte-1013-capital-souscrit-appelé-versé-fr":3,"plan-comptable-compte-1013-capital-souscrit-appelé-versé-similars-fr":570},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques\u002Fplan-comptable\u002Fcompte-1013-capital-souscrit-appelé-versé",{"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","33XpwdE9wAHaYNdGijisKL","Entry","2025-04-25T13:17:48.621Z","2025-05-02T09:33:08.485Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",28,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":31,"title":31,"articleIntro":31,"author":32,"content":73,"slug":500,"category":501},"Compte 1013 - Capital souscrit appelé versé",{"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},"\u002F\u002Fimages.ctfassets.net\u002Fb76knntgaaiu\u002F45Oc8UFBxhh6D0fTdCcwJU\u002F1d870475d43beb5b545c371ffe346acb\u002FNader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image\u002Fjpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,101,146,153,182,189,196,203,220,268,284,290,297,357,363,370,377,384,427,434,440,447,494],{"nodeType":78,"data":79,"content":80},"heading-2",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","À quoi sert le compte 1013 en comptabilité ?",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Le compte 1013 \"Capital souscrit appelé versé\" est un compte de passif qui enregistre la part du capital effectivement versée par les associés ou actionnaires après appel de fonds.",[],{},{"nodeType":87,"data":95,"content":96},{},[97],{"nodeType":82,"value":98,"marks":99,"data":100},"Ce compte fait partie de la subdivision du compte 101 \"Capital\" et s'inscrit dans une séquence logique avec les comptes :",[],{},{"nodeType":102,"data":103,"content":104},"unordered-list",{},[105,120,133],{"nodeType":106,"data":107,"content":108},"list-item",{},[109],{"nodeType":87,"data":110,"content":111},{},[112,116],{"nodeType":82,"value":113,"marks":114,"data":115},"Le compte ",[],{},{"nodeType":82,"value":117,"marks":118,"data":119},"1011 \"Capital souscrit non appelé\" : capital souscrit mais pas encore réclamé par l'entreprise",[],{},{"nodeType":106,"data":121,"content":122},{},[123],{"nodeType":87,"data":124,"content":125},{},[126,129],{"nodeType":82,"value":113,"marks":127,"data":128},[],{},{"nodeType":82,"value":130,"marks":131,"data":132},"1012 \"Capital souscrit appelé non versé\" : capital appelé mais pas encore versé par les associés",[],{},{"nodeType":106,"data":134,"content":135},{},[136],{"nodeType":87,"data":137,"content":138},{},[139,142],{"nodeType":82,"value":113,"marks":140,"data":141},[],{},{"nodeType":82,"value":143,"marks":144,"data":145},"1013 \"Capital souscrit appelé versé\" : capital appelé et effectivement versé",[],{},{"nodeType":87,"data":147,"content":148},{},[149],{"nodeType":82,"value":150,"marks":151,"data":152},"Selon le Plan Comptable Général 2025, le compte 1013 peut être subdivisé en :",[],{},{"nodeType":102,"data":154,"content":155},{},[156,169],{"nodeType":106,"data":157,"content":158},{},[159],{"nodeType":87,"data":160,"content":161},{},[162,165],{"nodeType":82,"value":113,"marks":163,"data":164},[],{},{"nodeType":82,"value":166,"marks":167,"data":168},"10131 \"Capital non amorti\"",[],{},{"nodeType":106,"data":170,"content":171},{},[172],{"nodeType":87,"data":173,"content":174},{},[175,178],{"nodeType":82,"value":113,"marks":176,"data":177},[],{},{"nodeType":82,"value":179,"marks":180,"data":181},"10132 \"Capital amorti\"",[],{},{"nodeType":87,"data":183,"content":184},{},[185],{"nodeType":82,"value":186,"marks":187,"data":188},"Le compte 1013 est crédité lors des versements effectifs réalisés par les associés ou actionnaires, en contrepartie du débit des comptes de trésorerie (classe 5) ou du compte 4562 \"Apporteurs - Capital appelé, non versé\" lorsque les fonds étaient précédemment appelés mais non versés.",[],{},{"nodeType":87,"data":190,"content":191},{},[192],{"nodeType":82,"value":193,"marks":194,"data":195},"",[],{},{"nodeType":78,"data":197,"content":198},{},[199],{"nodeType":82,"value":200,"marks":201,"data":202},"Quand utiliser le compte 1013 ?",[],{},{"nodeType":87,"data":204,"content":205},{},[206,210,216],{"nodeType":82,"value":207,"marks":208,"data":209},"Le ",[],{},{"nodeType":82,"value":211,"marks":212,"data":215},"compte 1013",[213],{"type":214},"bold",{},{"nodeType":82,"value":217,"marks":218,"data":219}," est utilisé pour enregistrer la part du capital social qui a été :",[],{},{"nodeType":102,"data":221,"content":222},{},[223,238,253],{"nodeType":106,"data":224,"content":225},{},[226],{"nodeType":87,"data":227,"content":228},{},[229,234],{"nodeType":82,"value":230,"marks":231,"data":233},"Souscrite",[232],{"type":214},{},{"nodeType":82,"value":235,"marks":236,"data":237}," : les associés ou actionnaires se sont engagés à apporter ce montant à la société (promesse d’apport),",[],{},{"nodeType":106,"data":239,"content":240},{},[241],{"nodeType":87,"data":242,"content":243},{},[244,249],{"nodeType":82,"value":245,"marks":246,"data":248},"Appelée",[247],{"type":214},{},{"nodeType":82,"value":250,"marks":251,"data":252}," : la société a demandé effectivement ce versement aux associés\u002Factionnaires,",[],{},{"nodeType":106,"data":254,"content":255},{},[256],{"nodeType":87,"data":257,"content":258},{},[259,264],{"nodeType":82,"value":260,"marks":261,"data":263},"Et effectivement versée",[262],{"type":214},{},{"nodeType":82,"value":265,"marks":266,"data":267}," : les fonds ont été reçus par la société.",[],{},{"nodeType":87,"data":269,"content":270},{},[271,275,280],{"nodeType":82,"value":272,"marks":273,"data":274},"Autrement dit, le compte 1013 retrace le ",[],{},{"nodeType":82,"value":276,"marks":277,"data":279},"capital social qui a été appelé et effectivement payé",[278],{"type":214},{},{"nodeType":82,"value":281,"marks":282,"data":283}," par les associés\u002Factionnaires, que ce soit lors de la constitution de la société ou lors d’augmentations de capital ultérieures.",[],{},{"nodeType":87,"data":285,"content":286},{},[287],{"nodeType":82,"value":193,"marks":288,"data":289},[],{},{"nodeType":78,"data":291,"content":292},{},[293],{"nodeType":82,"value":294,"marks":295,"data":296},"Exemples d’utilisation du compte 1013",[],{},{"nodeType":102,"data":298,"content":299},{},[300,319,338],{"nodeType":106,"data":301,"content":302},{},[303],{"nodeType":87,"data":304,"content":305},{},[306,310,315],{"nodeType":82,"value":307,"marks":308,"data":309},"Lors de la ",[],{},{"nodeType":82,"value":311,"marks":312,"data":314},"création d’une société ",[313],{"type":214},{},{"nodeType":82,"value":316,"marks":317,"data":318},"avec un capital non libéré immédiatement à 100 % : on distingue la part appelée (versée) de la part non encore appelée (à verser plus tard).",[],{},{"nodeType":106,"data":320,"content":321},{},[322],{"nodeType":87,"data":323,"content":324},{},[325,329,334],{"nodeType":82,"value":326,"marks":327,"data":328},"Lors d’une ",[],{},{"nodeType":82,"value":330,"marks":331,"data":333},"augmentation de capital ",[332],{"type":214},{},{"nodeType":82,"value":335,"marks":336,"data":337},"avec libération partielle ou échelonnée du capital souscrit.",[],{},{"nodeType":106,"data":339,"content":340},{},[341],{"nodeType":87,"data":342,"content":343},{},[344,348,353],{"nodeType":82,"value":345,"marks":346,"data":347},"À chaque ",[],{},{"nodeType":82,"value":349,"marks":350,"data":352},"versement effectif ",[351],{"type":214},{},{"nodeType":82,"value":354,"marks":355,"data":356},"par les associés sur la part du capital appelé.",[],{},{"nodeType":87,"data":358,"content":359},{},[360],{"nodeType":82,"value":193,"marks":361,"data":362},[],{},{"nodeType":78,"data":364,"content":365},{},[366],{"nodeType":82,"value":367,"marks":368,"data":369},"Quels sont les impacts fiscaux du compte 1013 ?",[],{},{"nodeType":87,"data":371,"content":372},{},[373],{"nodeType":82,"value":374,"marks":375,"data":376},"Les sommes inscrites au compte 1013 représentent des capitaux propres et non des revenus, elles ne sont donc pas soumises à l'impôt sur les sociétés ou sur le revenu.",[],{},{"nodeType":87,"data":378,"content":379},{},[380],{"nodeType":82,"value":381,"marks":382,"data":383},"Toutefois, le compte 1013 a plusieurs implications fiscales indirectes :",[],{},{"nodeType":102,"data":385,"content":386},{},[387,397,407,417],{"nodeType":106,"data":388,"content":389},{},[390],{"nodeType":87,"data":391,"content":392},{},[393],{"nodeType":82,"value":394,"marks":395,"data":396},"Droits d'enregistrement : les apports en capital peuvent être soumis à des droits d'enregistrement lors de la création ou de l'augmentation de capital, variant selon la nature des apports (numéraire ou nature) et le type de société.",[],{},{"nodeType":106,"data":398,"content":399},{},[400],{"nodeType":87,"data":401,"content":402},{},[403],{"nodeType":82,"value":404,"marks":405,"data":406},"Base de calcul pour certains impôts : le montant du capital social libéré peut influencer certaines impositions comme la contribution économique territoriale.",[],{},{"nodeType":106,"data":408,"content":409},{},[410],{"nodeType":87,"data":411,"content":412},{},[413],{"nodeType":82,"value":414,"marks":415,"data":416},"Distributions de dividendes : seul le capital effectivement versé (compte 1013) peut servir de référence pour déterminer la capacité de distribution de dividendes, lesquels seront soumis à l'impôt sur le revenu pour les bénéficiaires.",[],{},{"nodeType":106,"data":418,"content":419},{},[420],{"nodeType":87,"data":421,"content":422},{},[423],{"nodeType":82,"value":424,"marks":425,"data":426},"Réduction de capital : en cas de réduction de capital, les conséquences fiscales diffèrent selon que le capital avait été effectivement versé ou non.",[],{},{"nodeType":87,"data":428,"content":429},{},[430],{"nodeType":82,"value":431,"marks":432,"data":433},"Le montant inscrit au compte 1013 constitue également un élément important pour l'analyse financière de l'entreprise et peut influencer sa capacité d'emprunt et ses relations avec les établissements financiers.",[],{},{"nodeType":87,"data":435,"content":436},{},[437],{"nodeType":82,"value":193,"marks":438,"data":439},[],{},{"nodeType":78,"data":441,"content":442},{},[443],{"nodeType":82,"value":444,"marks":445,"data":446},"Les points clés sur le compte 1013",[],{},{"nodeType":102,"data":448,"content":449},{},[450,465,475],{"nodeType":106,"data":451,"content":452},{},[453],{"nodeType":87,"data":454,"content":455},{},[456,461],{"nodeType":82,"value":457,"marks":458,"data":460},"1013",[459],{"type":214},{},{"nodeType":82,"value":462,"marks":463,"data":464}," : capital effectivement versé et détenu par la société (apport réel).",[],{},{"nodeType":106,"data":466,"content":467},{},[468],{"nodeType":87,"data":469,"content":470},{},[471],{"nodeType":82,"value":472,"marks":473,"data":474},"Il permet de distinguer la part du capital souscrit déjà versée de celle qui reste à appeler ou à verser.",[],{},{"nodeType":106,"data":476,"content":477},{},[478],{"nodeType":87,"data":479,"content":480},{},[481,485,490],{"nodeType":82,"value":482,"marks":483,"data":484},"À la clôture, le solde du compte 1013 correspond au capital ",[],{},{"nodeType":82,"value":486,"marks":487,"data":489},"libéré ",[488],{"type":214},{},{"nodeType":82,"value":491,"marks":492,"data":493},"(effectivement reçu).",[],{},{"nodeType":87,"data":495,"content":496},{},[497],{"nodeType":82,"value":193,"marks":498,"data":499},[],{},"compte-1013-capital-souscrit-appelé-versé",[502],{"metadata":503,"sys":506,"fields":518},{"tags":504,"concepts":505},[],[],{"space":507,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":512,"publishedVersion":514,"revision":43,"contentType":515,"locale":29},{"sys":508},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2026-07-22T09:30:36.223Z",{"sys":513},{"id":21,"type":12,"linkType":22},26,{"sys":516},{"type":12,"linkType":27,"id":517},"category",{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":522,"metaTitle":524,"metaDescription":525,"mainTitle":526,"subtitle":543,"heroImage":544,"ctaButton":568,"ctaLink":569},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[523],"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":527,"content":528,"nodeType":74},{},[529,537],{"data":530,"content":531,"nodeType":536},{},[532],{"data":533,"marks":534,"value":535,"nodeType":82},{},[],"Plan comptable général","heading-1",{"data":538,"content":539,"nodeType":87},{},[540],{"data":541,"marks":542,"value":193,"nodeType":82},{},[],"Découvrez le plan comptable 2026 : toutes les références à jour pour votre comptabilité !",{"metadata":545,"sys":548,"fields":557},{"tags":546,"concepts":547},[],[],{"space":549,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":554,"publishedVersion":556,"revision":24,"locale":29},{"sys":550},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z","2026-07-20T21:57:51.154Z",{"sys":555},{"id":21,"type":12,"linkType":22},7,{"title":558,"description":193,"file":559},"Facturation",{"url":560,"details":561,"fileName":566,"contentType":567},"\u002F\u002Fimages.ctfassets.net\u002Fb76knntgaaiu\u002F4Mw6RVB5amYXvnM02oxg37\u002Fb637bdb52767ea8a9f498ccb3d19a07d\u002FFrame_10.png",{"size":562,"image":563},246703,{"width":564,"height":565},2001,2000,"Frame 10.png","image\u002Fpng","noCta","https:\u002F\u002Fstart.pennylane.com\u002F",[571,620,669,718,767,816,865,914,963,1012,1061,1110,1159,1208,1257,1306,1355,1404,1453,1502,1551,1600,1649,1698,1747,1796,1845,1894,1943,1992,2041,2090,2139,2188,2237,2286,2335,2384,2433,2482,2531,2580,2629,2678,2727,2776,2825,2874,2923,2972,3021,3070,3119,3168,3217,3266,3315,3364,3413,3462,3511,3560,3609,3658,3707,3756,3806,3855,3904,3953,4002,4051,4100,4149,4198,4248,4297,4346,4395,4444,4493,4542,4591,4639,4688,4737,4786,4835,4884,4933,4982,5031,5080,5129,5178,5227,5276,5325,5374,5423,5472,5521,5571,5620,5669,5718,5767,5816,5866,5915,5964,6013,6062,6111,6160,6209,6258,6307,6356,6405,6454,6503,6552,6601,6650,6699,6748,6797,6846,6895,6944,6993,7042,7091,7140,7189,7238,7287,7336,7385,7434,7483,7532,7581,7630,7679,7728,7777,7826,7875,7924,7973,8022,8071,8120,8169,8218,8268,8317,8366,8415,8464,8513,8562,8611,8660,8709,8758,8807,8856,8905,8954,9003,9052,9101,9150,9199,9248,9297,9346,9395,9444,9493,9542,9591,9640,9689,9738,9787,9836,9885,9934,9983,10032,10082,10131,10180,10229,10278,10327,10376,10425,10474,10523,10572,10621,10670,10719,10768,10817,10866,10915,10964,11013,11062,11111,11160,11209,11258,11307,11356,11405,11454,11503,11552,11601,11650,11699,11749,11798,11847,11896,11945,11994,12043,12092,12141,12190,12239,12288,12337,12386,12435,12484,12533,12582,12631,12680,12729,12778,12827,12876,12925,12974,13023,13072,13121,13170,13219,13268,13317,13366,13416,13465,13514,13563,13612,13661,13710,13759,13808,13857,13906,13955,14004,14053,14103,14152,14201,14250,14299,14348,14397,14446,14495,14544,14593,14642,14690,14739,14788,14837,14886,14935,14984,15033,15082,15131,15180,15229,15278,15327,15376,15425,15474,15523,15572,15621,15670,15719,15767,15816,15865,15914,15963,16012,16061,16110,16159,16208,16257,16306,16355,16404,16453,16502,16551,16600,16649,16698,16747,16796,16845,16894,16943,16992,17041,17091,17140,17189,17238,17287,17336,17385,17434,17483,17533,17582,17631,17680,17729,17778,17827,17877,17926,17975,18024,18073,18122,18171,18220,18269,18318,18367,18416,18465,18514,18563,18612,18661,18710,18759,18808,18857,18906,18955,19004,19053,19102,19150,19199,19248,19297,19346,19395,19444,19493,19542,19591,19640,19689,19738,19787,19836,19885,19934,19983,20032,20082,20131,20180,20229,20278,20327,20376,20425,20474,20523,20572,20621,20670,20719,20768,20817,20866,20915,20964,21013,21062,21111,21160,21209,21258,21307,21356,21405,21454,21503,21552,21601,21650,21699,21748,21798,21847,21896,21945,21994,22042,22091,22140,22189,22238,22287,22336,22386,22435,22484,22533,22582,22631,22680,22729,22778,22827,22876,22925,22974,23023,23072,23121,23170,23219,23268,23317,23366,23415,23464,23513,23562,23611,23660,23709,23758,23807,23857,23906,23955,24004,24053,24102,24151,24200,24249,24298,24348,24397,24446,24495,24544,24593,24642,24691,24740,24789,24838,24887,24936,24985,25034,25083,25132,25181,25230,25279,25328,25377,25426,25475,25524,25573,25622,25672,25722,25771,25820,25869,25918,25967,26016,26065,26114,26163,26212,26261,26310,26359,26408,26457,26506,26555,26604,26653,26702,26751,26799,26848,26897,26946,26995,27045,27094,27143,27192,27241,27290,27339,27384,27433,27482,27531,27580,27629,27678,27727],{"sys":572,"fields":575},{"id":573,"createdAt":574},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":576,"slug":577,"articleIntro":576,"category":578},"473 - Comptes d'attente","compte-473-comptes-d-attente",[579],{"metadata":580,"sys":583,"fields":590},{"tags":581,"concepts":582},[],[],{"space":584,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":586,"publishedVersion":514,"revision":43,"contentType":588,"locale":29},{"sys":585},{"type":12,"linkType":13,"id":14},{"sys":587},{"id":21,"type":12,"linkType":22},{"sys":589},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":591,"metaTitle":524,"metaDescription":525,"mainTitle":592,"subtitle":543,"heroImage":607,"ctaButton":568,"ctaLink":569},[523],{"data":593,"content":594,"nodeType":74},{},[595,601],{"data":596,"content":597,"nodeType":536},{},[598],{"data":599,"marks":600,"value":535,"nodeType":82},{},[],{"data":602,"content":603,"nodeType":87},{},[604],{"data":605,"marks":606,"value":193,"nodeType":82},{},[],{"metadata":608,"sys":611,"fields":616},{"tags":609,"concepts":610},[],[],{"space":612,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":614,"publishedVersion":556,"revision":24,"locale":29},{"sys":613},{"type":12,"linkType":13,"id":14},{"sys":615},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":617},{"url":560,"details":618,"fileName":566,"contentType":567},{"size":562,"image":619},{"width":564,"height":565},{"sys":621,"fields":624},{"id":622,"createdAt":623},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":625,"slug":626,"articleIntro":625,"category":627},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[628],{"metadata":629,"sys":632,"fields":639},{"tags":630,"concepts":631},[],[],{"space":633,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":635,"publishedVersion":514,"revision":43,"contentType":637,"locale":29},{"sys":634},{"type":12,"linkType":13,"id":14},{"sys":636},{"id":21,"type":12,"linkType":22},{"sys":638},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":640,"metaTitle":524,"metaDescription":525,"mainTitle":641,"subtitle":543,"heroImage":656,"ctaButton":568,"ctaLink":569},[523],{"data":642,"content":643,"nodeType":74},{},[644,650],{"data":645,"content":646,"nodeType":536},{},[647],{"data":648,"marks":649,"value":535,"nodeType":82},{},[],{"data":651,"content":652,"nodeType":87},{},[653],{"data":654,"marks":655,"value":193,"nodeType":82},{},[],{"metadata":657,"sys":660,"fields":665},{"tags":658,"concepts":659},[],[],{"space":661,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":663,"publishedVersion":556,"revision":24,"locale":29},{"sys":662},{"type":12,"linkType":13,"id":14},{"sys":664},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":666},{"url":560,"details":667,"fileName":566,"contentType":567},{"size":562,"image":668},{"width":564,"height":565},{"sys":670,"fields":673},{"id":671,"createdAt":672},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":674,"slug":675,"articleIntro":674,"category":676},"Compte 6026 - Emballages","compte-6026-emballages",[677],{"metadata":678,"sys":681,"fields":688},{"tags":679,"concepts":680},[],[],{"space":682,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":684,"publishedVersion":514,"revision":43,"contentType":686,"locale":29},{"sys":683},{"type":12,"linkType":13,"id":14},{"sys":685},{"id":21,"type":12,"linkType":22},{"sys":687},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":689,"metaTitle":524,"metaDescription":525,"mainTitle":690,"subtitle":543,"heroImage":705,"ctaButton":568,"ctaLink":569},[523],{"data":691,"content":692,"nodeType":74},{},[693,699],{"data":694,"content":695,"nodeType":536},{},[696],{"data":697,"marks":698,"value":535,"nodeType":82},{},[],{"data":700,"content":701,"nodeType":87},{},[702],{"data":703,"marks":704,"value":193,"nodeType":82},{},[],{"metadata":706,"sys":709,"fields":714},{"tags":707,"concepts":708},[],[],{"space":710,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":712,"publishedVersion":556,"revision":24,"locale":29},{"sys":711},{"type":12,"linkType":13,"id":14},{"sys":713},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":715},{"url":560,"details":716,"fileName":566,"contentType":567},{"size":562,"image":717},{"width":564,"height":565},{"sys":719,"fields":722},{"id":720,"createdAt":721},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":723,"slug":724,"articleIntro":723,"category":725},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[726],{"metadata":727,"sys":730,"fields":737},{"tags":728,"concepts":729},[],[],{"space":731,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":733,"publishedVersion":514,"revision":43,"contentType":735,"locale":29},{"sys":732},{"type":12,"linkType":13,"id":14},{"sys":734},{"id":21,"type":12,"linkType":22},{"sys":736},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":738,"metaTitle":524,"metaDescription":525,"mainTitle":739,"subtitle":543,"heroImage":754,"ctaButton":568,"ctaLink":569},[523],{"data":740,"content":741,"nodeType":74},{},[742,748],{"data":743,"content":744,"nodeType":536},{},[745],{"data":746,"marks":747,"value":535,"nodeType":82},{},[],{"data":749,"content":750,"nodeType":87},{},[751],{"data":752,"marks":753,"value":193,"nodeType":82},{},[],{"metadata":755,"sys":758,"fields":763},{"tags":756,"concepts":757},[],[],{"space":759,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":761,"publishedVersion":556,"revision":24,"locale":29},{"sys":760},{"type":12,"linkType":13,"id":14},{"sys":762},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":764},{"url":560,"details":765,"fileName":566,"contentType":567},{"size":562,"image":766},{"width":564,"height":565},{"sys":768,"fields":771},{"id":769,"createdAt":770},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":772,"slug":773,"articleIntro":772,"category":774},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[775],{"metadata":776,"sys":779,"fields":786},{"tags":777,"concepts":778},[],[],{"space":780,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":782,"publishedVersion":514,"revision":43,"contentType":784,"locale":29},{"sys":781},{"type":12,"linkType":13,"id":14},{"sys":783},{"id":21,"type":12,"linkType":22},{"sys":785},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":787,"metaTitle":524,"metaDescription":525,"mainTitle":788,"subtitle":543,"heroImage":803,"ctaButton":568,"ctaLink":569},[523],{"data":789,"content":790,"nodeType":74},{},[791,797],{"data":792,"content":793,"nodeType":536},{},[794],{"data":795,"marks":796,"value":535,"nodeType":82},{},[],{"data":798,"content":799,"nodeType":87},{},[800],{"data":801,"marks":802,"value":193,"nodeType":82},{},[],{"metadata":804,"sys":807,"fields":812},{"tags":805,"concepts":806},[],[],{"space":808,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":810,"publishedVersion":556,"revision":24,"locale":29},{"sys":809},{"type":12,"linkType":13,"id":14},{"sys":811},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":813},{"url":560,"details":814,"fileName":566,"contentType":567},{"size":562,"image":815},{"width":564,"height":565},{"sys":817,"fields":820},{"id":818,"createdAt":819},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":821,"slug":822,"articleIntro":821,"category":823},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[824],{"metadata":825,"sys":828,"fields":835},{"tags":826,"concepts":827},[],[],{"space":829,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":831,"publishedVersion":514,"revision":43,"contentType":833,"locale":29},{"sys":830},{"type":12,"linkType":13,"id":14},{"sys":832},{"id":21,"type":12,"linkType":22},{"sys":834},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":836,"metaTitle":524,"metaDescription":525,"mainTitle":837,"subtitle":543,"heroImage":852,"ctaButton":568,"ctaLink":569},[523],{"data":838,"content":839,"nodeType":74},{},[840,846],{"data":841,"content":842,"nodeType":536},{},[843],{"data":844,"marks":845,"value":535,"nodeType":82},{},[],{"data":847,"content":848,"nodeType":87},{},[849],{"data":850,"marks":851,"value":193,"nodeType":82},{},[],{"metadata":853,"sys":856,"fields":861},{"tags":854,"concepts":855},[],[],{"space":857,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":859,"publishedVersion":556,"revision":24,"locale":29},{"sys":858},{"type":12,"linkType":13,"id":14},{"sys":860},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":862},{"url":560,"details":863,"fileName":566,"contentType":567},{"size":562,"image":864},{"width":564,"height":565},{"sys":866,"fields":869},{"id":867,"createdAt":868},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":870,"slug":871,"articleIntro":-1,"category":872},"Compte 411 - Clients","compte-411-clients",[873],{"metadata":874,"sys":877,"fields":884},{"tags":875,"concepts":876},[],[],{"space":878,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":880,"publishedVersion":514,"revision":43,"contentType":882,"locale":29},{"sys":879},{"type":12,"linkType":13,"id":14},{"sys":881},{"id":21,"type":12,"linkType":22},{"sys":883},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":885,"metaTitle":524,"metaDescription":525,"mainTitle":886,"subtitle":543,"heroImage":901,"ctaButton":568,"ctaLink":569},[523],{"data":887,"content":888,"nodeType":74},{},[889,895],{"data":890,"content":891,"nodeType":536},{},[892],{"data":893,"marks":894,"value":535,"nodeType":82},{},[],{"data":896,"content":897,"nodeType":87},{},[898],{"data":899,"marks":900,"value":193,"nodeType":82},{},[],{"metadata":902,"sys":905,"fields":910},{"tags":903,"concepts":904},[],[],{"space":906,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":908,"publishedVersion":556,"revision":24,"locale":29},{"sys":907},{"type":12,"linkType":13,"id":14},{"sys":909},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":911},{"url":560,"details":912,"fileName":566,"contentType":567},{"size":562,"image":913},{"width":564,"height":565},{"sys":915,"fields":918},{"id":916,"createdAt":917},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":919,"slug":920,"articleIntro":-1,"category":921},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[922],{"metadata":923,"sys":926,"fields":933},{"tags":924,"concepts":925},[],[],{"space":927,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":929,"publishedVersion":514,"revision":43,"contentType":931,"locale":29},{"sys":928},{"type":12,"linkType":13,"id":14},{"sys":930},{"id":21,"type":12,"linkType":22},{"sys":932},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":934,"metaTitle":524,"metaDescription":525,"mainTitle":935,"subtitle":543,"heroImage":950,"ctaButton":568,"ctaLink":569},[523],{"data":936,"content":937,"nodeType":74},{},[938,944],{"data":939,"content":940,"nodeType":536},{},[941],{"data":942,"marks":943,"value":535,"nodeType":82},{},[],{"data":945,"content":946,"nodeType":87},{},[947],{"data":948,"marks":949,"value":193,"nodeType":82},{},[],{"metadata":951,"sys":954,"fields":959},{"tags":952,"concepts":953},[],[],{"space":955,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":957,"publishedVersion":556,"revision":24,"locale":29},{"sys":956},{"type":12,"linkType":13,"id":14},{"sys":958},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":960},{"url":560,"details":961,"fileName":566,"contentType":567},{"size":562,"image":962},{"width":564,"height":565},{"sys":964,"fields":967},{"id":965,"createdAt":966},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":968,"slug":969,"articleIntro":-1,"category":970},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[971],{"metadata":972,"sys":975,"fields":982},{"tags":973,"concepts":974},[],[],{"space":976,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":978,"publishedVersion":514,"revision":43,"contentType":980,"locale":29},{"sys":977},{"type":12,"linkType":13,"id":14},{"sys":979},{"id":21,"type":12,"linkType":22},{"sys":981},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":983,"metaTitle":524,"metaDescription":525,"mainTitle":984,"subtitle":543,"heroImage":999,"ctaButton":568,"ctaLink":569},[523],{"data":985,"content":986,"nodeType":74},{},[987,993],{"data":988,"content":989,"nodeType":536},{},[990],{"data":991,"marks":992,"value":535,"nodeType":82},{},[],{"data":994,"content":995,"nodeType":87},{},[996],{"data":997,"marks":998,"value":193,"nodeType":82},{},[],{"metadata":1000,"sys":1003,"fields":1008},{"tags":1001,"concepts":1002},[],[],{"space":1004,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":1006,"publishedVersion":556,"revision":24,"locale":29},{"sys":1005},{"type":12,"linkType":13,"id":14},{"sys":1007},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":1009},{"url":560,"details":1010,"fileName":566,"contentType":567},{"size":562,"image":1011},{"width":564,"height":565},{"sys":1013,"fields":1016},{"id":1014,"createdAt":1015},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":1017,"slug":1018,"articleIntro":1017,"category":1019},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[1020],{"metadata":1021,"sys":1024,"fields":1031},{"tags":1022,"concepts":1023},[],[],{"space":1025,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":1027,"publishedVersion":514,"revision":43,"contentType":1029,"locale":29},{"sys":1026},{"type":12,"linkType":13,"id":14},{"sys":1028},{"id":21,"type":12,"linkType":22},{"sys":1030},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":1032,"metaTitle":524,"metaDescription":525,"mainTitle":1033,"subtitle":543,"heroImage":1048,"ctaButton":568,"ctaLink":569},[523],{"data":1034,"content":1035,"nodeType":74},{},[1036,1042],{"data":1037,"content":1038,"nodeType":536},{},[1039],{"data":1040,"marks":1041,"value":535,"nodeType":82},{},[],{"data":1043,"content":1044,"nodeType":87},{},[1045],{"data":1046,"marks":1047,"value":193,"nodeType":82},{},[],{"metadata":1049,"sys":1052,"fields":1057},{"tags":1050,"concepts":1051},[],[],{"space":1053,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":1055,"publishedVersion":556,"revision":24,"locale":29},{"sys":1054},{"type":12,"linkType":13,"id":14},{"sys":1056},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":1058},{"url":560,"details":1059,"fileName":566,"contentType":567},{"size":562,"image":1060},{"width":564,"height":565},{"sys":1062,"fields":1065},{"id":1063,"createdAt":1064},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":1066,"slug":1067,"articleIntro":1066,"category":1068},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[1069],{"metadata":1070,"sys":1073,"fields":1080},{"tags":1071,"concepts":1072},[],[],{"space":1074,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":1076,"publishedVersion":514,"revision":43,"contentType":1078,"locale":29},{"sys":1075},{"type":12,"linkType":13,"id":14},{"sys":1077},{"id":21,"type":12,"linkType":22},{"sys":1079},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":1081,"metaTitle":524,"metaDescription":525,"mainTitle":1082,"subtitle":543,"heroImage":1097,"ctaButton":568,"ctaLink":569},[523],{"data":1083,"content":1084,"nodeType":74},{},[1085,1091],{"data":1086,"content":1087,"nodeType":536},{},[1088],{"data":1089,"marks":1090,"value":535,"nodeType":82},{},[],{"data":1092,"content":1093,"nodeType":87},{},[1094],{"data":1095,"marks":1096,"value":193,"nodeType":82},{},[],{"metadata":1098,"sys":1101,"fields":1106},{"tags":1099,"concepts":1100},[],[],{"space":1102,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":1104,"publishedVersion":556,"revision":24,"locale":29},{"sys":1103},{"type":12,"linkType":13,"id":14},{"sys":1105},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":1107},{"url":560,"details":1108,"fileName":566,"contentType":567},{"size":562,"image":1109},{"width":564,"height":565},{"sys":1111,"fields":1114},{"id":1112,"createdAt":1113},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":1115,"slug":1116,"articleIntro":-1,"category":1117},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[1118],{"metadata":1119,"sys":1122,"fields":1129},{"tags":1120,"concepts":1121},[],[],{"space":1123,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":1125,"publishedVersion":514,"revision":43,"contentType":1127,"locale":29},{"sys":1124},{"type":12,"linkType":13,"id":14},{"sys":1126},{"id":21,"type":12,"linkType":22},{"sys":1128},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":1130,"metaTitle":524,"metaDescription":525,"mainTitle":1131,"subtitle":543,"heroImage":1146,"ctaButton":568,"ctaLink":569},[523],{"data":1132,"content":1133,"nodeType":74},{},[1134,1140],{"data":1135,"content":1136,"nodeType":536},{},[1137],{"data":1138,"marks":1139,"value":535,"nodeType":82},{},[],{"data":1141,"content":1142,"nodeType":87},{},[1143],{"data":1144,"marks":1145,"value":193,"nodeType":82},{},[],{"metadata":1147,"sys":1150,"fields":1155},{"tags":1148,"concepts":1149},[],[],{"space":1151,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":1153,"publishedVersion":556,"revision":24,"locale":29},{"sys":1152},{"type":12,"linkType":13,"id":14},{"sys":1154},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":1156},{"url":560,"details":1157,"fileName":566,"contentType":567},{"size":562,"image":1158},{"width":564,"height":565},{"sys":1160,"fields":1163},{"id":1161,"createdAt":1162},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":1164,"slug":1165,"articleIntro":1164,"category":1166},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[1167],{"metadata":1168,"sys":1171,"fields":1178},{"tags":1169,"concepts":1170},[],[],{"space":1172,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":1174,"publishedVersion":514,"revision":43,"contentType":1176,"locale":29},{"sys":1173},{"type":12,"linkType":13,"id":14},{"sys":1175},{"id":21,"type":12,"linkType":22},{"sys":1177},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":1179,"metaTitle":524,"metaDescription":525,"mainTitle":1180,"subtitle":543,"heroImage":1195,"ctaButton":568,"ctaLink":569},[523],{"data":1181,"content":1182,"nodeType":74},{},[1183,1189],{"data":1184,"content":1185,"nodeType":536},{},[1186],{"data":1187,"marks":1188,"value":535,"nodeType":82},{},[],{"data":1190,"content":1191,"nodeType":87},{},[1192],{"data":1193,"marks":1194,"value":193,"nodeType":82},{},[],{"metadata":1196,"sys":1199,"fields":1204},{"tags":1197,"concepts":1198},[],[],{"space":1200,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":1202,"publishedVersion":556,"revision":24,"locale":29},{"sys":1201},{"type":12,"linkType":13,"id":14},{"sys":1203},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":1205},{"url":560,"details":1206,"fileName":566,"contentType":567},{"size":562,"image":1207},{"width":564,"height":565},{"sys":1209,"fields":1212},{"id":1210,"createdAt":1211},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":1213,"slug":1214,"articleIntro":1213,"category":1215},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[1216],{"metadata":1217,"sys":1220,"fields":1227},{"tags":1218,"concepts":1219},[],[],{"space":1221,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":1223,"publishedVersion":514,"revision":43,"contentType":1225,"locale":29},{"sys":1222},{"type":12,"linkType":13,"id":14},{"sys":1224},{"id":21,"type":12,"linkType":22},{"sys":1226},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":1228,"metaTitle":524,"metaDescription":525,"mainTitle":1229,"subtitle":543,"heroImage":1244,"ctaButton":568,"ctaLink":569},[523],{"data":1230,"content":1231,"nodeType":74},{},[1232,1238],{"data":1233,"content":1234,"nodeType":536},{},[1235],{"data":1236,"marks":1237,"value":535,"nodeType":82},{},[],{"data":1239,"content":1240,"nodeType":87},{},[1241],{"data":1242,"marks":1243,"value":193,"nodeType":82},{},[],{"metadata":1245,"sys":1248,"fields":1253},{"tags":1246,"concepts":1247},[],[],{"space":1249,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":1251,"publishedVersion":556,"revision":24,"locale":29},{"sys":1250},{"type":12,"linkType":13,"id":14},{"sys":1252},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":1254},{"url":560,"details":1255,"fileName":566,"contentType":567},{"size":562,"image":1256},{"width":564,"height":565},{"sys":1258,"fields":1261},{"id":1259,"createdAt":1260},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":1262,"slug":1263,"articleIntro":1262,"category":1264},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[1265],{"metadata":1266,"sys":1269,"fields":1276},{"tags":1267,"concepts":1268},[],[],{"space":1270,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":1272,"publishedVersion":514,"revision":43,"contentType":1274,"locale":29},{"sys":1271},{"type":12,"linkType":13,"id":14},{"sys":1273},{"id":21,"type":12,"linkType":22},{"sys":1275},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":1277,"metaTitle":524,"metaDescription":525,"mainTitle":1278,"subtitle":543,"heroImage":1293,"ctaButton":568,"ctaLink":569},[523],{"data":1279,"content":1280,"nodeType":74},{},[1281,1287],{"data":1282,"content":1283,"nodeType":536},{},[1284],{"data":1285,"marks":1286,"value":535,"nodeType":82},{},[],{"data":1288,"content":1289,"nodeType":87},{},[1290],{"data":1291,"marks":1292,"value":193,"nodeType":82},{},[],{"metadata":1294,"sys":1297,"fields":1302},{"tags":1295,"concepts":1296},[],[],{"space":1298,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":1300,"publishedVersion":556,"revision":24,"locale":29},{"sys":1299},{"type":12,"linkType":13,"id":14},{"sys":1301},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":1303},{"url":560,"details":1304,"fileName":566,"contentType":567},{"size":562,"image":1305},{"width":564,"height":565},{"sys":1307,"fields":1310},{"id":1308,"createdAt":1309},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":1311,"slug":1312,"articleIntro":-1,"category":1313},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[1314],{"metadata":1315,"sys":1318,"fields":1325},{"tags":1316,"concepts":1317},[],[],{"space":1319,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":1321,"publishedVersion":514,"revision":43,"contentType":1323,"locale":29},{"sys":1320},{"type":12,"linkType":13,"id":14},{"sys":1322},{"id":21,"type":12,"linkType":22},{"sys":1324},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":1326,"metaTitle":524,"metaDescription":525,"mainTitle":1327,"subtitle":543,"heroImage":1342,"ctaButton":568,"ctaLink":569},[523],{"data":1328,"content":1329,"nodeType":74},{},[1330,1336],{"data":1331,"content":1332,"nodeType":536},{},[1333],{"data":1334,"marks":1335,"value":535,"nodeType":82},{},[],{"data":1337,"content":1338,"nodeType":87},{},[1339],{"data":1340,"marks":1341,"value":193,"nodeType":82},{},[],{"metadata":1343,"sys":1346,"fields":1351},{"tags":1344,"concepts":1345},[],[],{"space":1347,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":1349,"publishedVersion":556,"revision":24,"locale":29},{"sys":1348},{"type":12,"linkType":13,"id":14},{"sys":1350},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":1352},{"url":560,"details":1353,"fileName":566,"contentType":567},{"size":562,"image":1354},{"width":564,"height":565},{"sys":1356,"fields":1359},{"id":1357,"createdAt":1358},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":1360,"slug":1361,"articleIntro":-1,"category":1362},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[1363],{"metadata":1364,"sys":1367,"fields":1374},{"tags":1365,"concepts":1366},[],[],{"space":1368,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":1370,"publishedVersion":514,"revision":43,"contentType":1372,"locale":29},{"sys":1369},{"type":12,"linkType":13,"id":14},{"sys":1371},{"id":21,"type":12,"linkType":22},{"sys":1373},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":1375,"metaTitle":524,"metaDescription":525,"mainTitle":1376,"subtitle":543,"heroImage":1391,"ctaButton":568,"ctaLink":569},[523],{"data":1377,"content":1378,"nodeType":74},{},[1379,1385],{"data":1380,"content":1381,"nodeType":536},{},[1382],{"data":1383,"marks":1384,"value":535,"nodeType":82},{},[],{"data":1386,"content":1387,"nodeType":87},{},[1388],{"data":1389,"marks":1390,"value":193,"nodeType":82},{},[],{"metadata":1392,"sys":1395,"fields":1400},{"tags":1393,"concepts":1394},[],[],{"space":1396,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":1398,"publishedVersion":556,"revision":24,"locale":29},{"sys":1397},{"type":12,"linkType":13,"id":14},{"sys":1399},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":1401},{"url":560,"details":1402,"fileName":566,"contentType":567},{"size":562,"image":1403},{"width":564,"height":565},{"sys":1405,"fields":1408},{"id":1406,"createdAt":1407},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":1409,"slug":1410,"articleIntro":1409,"category":1411},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[1412],{"metadata":1413,"sys":1416,"fields":1423},{"tags":1414,"concepts":1415},[],[],{"space":1417,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":1419,"publishedVersion":514,"revision":43,"contentType":1421,"locale":29},{"sys":1418},{"type":12,"linkType":13,"id":14},{"sys":1420},{"id":21,"type":12,"linkType":22},{"sys":1422},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":1424,"metaTitle":524,"metaDescription":525,"mainTitle":1425,"subtitle":543,"heroImage":1440,"ctaButton":568,"ctaLink":569},[523],{"data":1426,"content":1427,"nodeType":74},{},[1428,1434],{"data":1429,"content":1430,"nodeType":536},{},[1431],{"data":1432,"marks":1433,"value":535,"nodeType":82},{},[],{"data":1435,"content":1436,"nodeType":87},{},[1437],{"data":1438,"marks":1439,"value":193,"nodeType":82},{},[],{"metadata":1441,"sys":1444,"fields":1449},{"tags":1442,"concepts":1443},[],[],{"space":1445,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":1447,"publishedVersion":556,"revision":24,"locale":29},{"sys":1446},{"type":12,"linkType":13,"id":14},{"sys":1448},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":1450},{"url":560,"details":1451,"fileName":566,"contentType":567},{"size":562,"image":1452},{"width":564,"height":565},{"sys":1454,"fields":1457},{"id":1455,"createdAt":1456},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":1458,"slug":1459,"articleIntro":1458,"category":1460},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[1461],{"metadata":1462,"sys":1465,"fields":1472},{"tags":1463,"concepts":1464},[],[],{"space":1466,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":1468,"publishedVersion":514,"revision":43,"contentType":1470,"locale":29},{"sys":1467},{"type":12,"linkType":13,"id":14},{"sys":1469},{"id":21,"type":12,"linkType":22},{"sys":1471},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":1473,"metaTitle":524,"metaDescription":525,"mainTitle":1474,"subtitle":543,"heroImage":1489,"ctaButton":568,"ctaLink":569},[523],{"data":1475,"content":1476,"nodeType":74},{},[1477,1483],{"data":1478,"content":1479,"nodeType":536},{},[1480],{"data":1481,"marks":1482,"value":535,"nodeType":82},{},[],{"data":1484,"content":1485,"nodeType":87},{},[1486],{"data":1487,"marks":1488,"value":193,"nodeType":82},{},[],{"metadata":1490,"sys":1493,"fields":1498},{"tags":1491,"concepts":1492},[],[],{"space":1494,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":1496,"publishedVersion":556,"revision":24,"locale":29},{"sys":1495},{"type":12,"linkType":13,"id":14},{"sys":1497},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":1499},{"url":560,"details":1500,"fileName":566,"contentType":567},{"size":562,"image":1501},{"width":564,"height":565},{"sys":1503,"fields":1506},{"id":1504,"createdAt":1505},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":1507,"slug":1508,"articleIntro":1507,"category":1509},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[1510],{"metadata":1511,"sys":1514,"fields":1521},{"tags":1512,"concepts":1513},[],[],{"space":1515,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":1517,"publishedVersion":514,"revision":43,"contentType":1519,"locale":29},{"sys":1516},{"type":12,"linkType":13,"id":14},{"sys":1518},{"id":21,"type":12,"linkType":22},{"sys":1520},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":1522,"metaTitle":524,"metaDescription":525,"mainTitle":1523,"subtitle":543,"heroImage":1538,"ctaButton":568,"ctaLink":569},[523],{"data":1524,"content":1525,"nodeType":74},{},[1526,1532],{"data":1527,"content":1528,"nodeType":536},{},[1529],{"data":1530,"marks":1531,"value":535,"nodeType":82},{},[],{"data":1533,"content":1534,"nodeType":87},{},[1535],{"data":1536,"marks":1537,"value":193,"nodeType":82},{},[],{"metadata":1539,"sys":1542,"fields":1547},{"tags":1540,"concepts":1541},[],[],{"space":1543,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":1545,"publishedVersion":556,"revision":24,"locale":29},{"sys":1544},{"type":12,"linkType":13,"id":14},{"sys":1546},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":1548},{"url":560,"details":1549,"fileName":566,"contentType":567},{"size":562,"image":1550},{"width":564,"height":565},{"sys":1552,"fields":1555},{"id":1553,"createdAt":1554},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":1556,"slug":1557,"articleIntro":1556,"category":1558},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[1559],{"metadata":1560,"sys":1563,"fields":1570},{"tags":1561,"concepts":1562},[],[],{"space":1564,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":1566,"publishedVersion":514,"revision":43,"contentType":1568,"locale":29},{"sys":1565},{"type":12,"linkType":13,"id":14},{"sys":1567},{"id":21,"type":12,"linkType":22},{"sys":1569},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":1571,"metaTitle":524,"metaDescription":525,"mainTitle":1572,"subtitle":543,"heroImage":1587,"ctaButton":568,"ctaLink":569},[523],{"data":1573,"content":1574,"nodeType":74},{},[1575,1581],{"data":1576,"content":1577,"nodeType":536},{},[1578],{"data":1579,"marks":1580,"value":535,"nodeType":82},{},[],{"data":1582,"content":1583,"nodeType":87},{},[1584],{"data":1585,"marks":1586,"value":193,"nodeType":82},{},[],{"metadata":1588,"sys":1591,"fields":1596},{"tags":1589,"concepts":1590},[],[],{"space":1592,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":1594,"publishedVersion":556,"revision":24,"locale":29},{"sys":1593},{"type":12,"linkType":13,"id":14},{"sys":1595},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":1597},{"url":560,"details":1598,"fileName":566,"contentType":567},{"size":562,"image":1599},{"width":564,"height":565},{"sys":1601,"fields":1604},{"id":1602,"createdAt":1603},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":1605,"slug":1606,"articleIntro":1605,"category":1607},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[1608],{"metadata":1609,"sys":1612,"fields":1619},{"tags":1610,"concepts":1611},[],[],{"space":1613,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":1615,"publishedVersion":514,"revision":43,"contentType":1617,"locale":29},{"sys":1614},{"type":12,"linkType":13,"id":14},{"sys":1616},{"id":21,"type":12,"linkType":22},{"sys":1618},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":1620,"metaTitle":524,"metaDescription":525,"mainTitle":1621,"subtitle":543,"heroImage":1636,"ctaButton":568,"ctaLink":569},[523],{"data":1622,"content":1623,"nodeType":74},{},[1624,1630],{"data":1625,"content":1626,"nodeType":536},{},[1627],{"data":1628,"marks":1629,"value":535,"nodeType":82},{},[],{"data":1631,"content":1632,"nodeType":87},{},[1633],{"data":1634,"marks":1635,"value":193,"nodeType":82},{},[],{"metadata":1637,"sys":1640,"fields":1645},{"tags":1638,"concepts":1639},[],[],{"space":1641,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":1643,"publishedVersion":556,"revision":24,"locale":29},{"sys":1642},{"type":12,"linkType":13,"id":14},{"sys":1644},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":1646},{"url":560,"details":1647,"fileName":566,"contentType":567},{"size":562,"image":1648},{"width":564,"height":565},{"sys":1650,"fields":1653},{"id":1651,"createdAt":1652},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":1654,"slug":1655,"articleIntro":1654,"category":1656},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[1657],{"metadata":1658,"sys":1661,"fields":1668},{"tags":1659,"concepts":1660},[],[],{"space":1662,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":1664,"publishedVersion":514,"revision":43,"contentType":1666,"locale":29},{"sys":1663},{"type":12,"linkType":13,"id":14},{"sys":1665},{"id":21,"type":12,"linkType":22},{"sys":1667},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":1669,"metaTitle":524,"metaDescription":525,"mainTitle":1670,"subtitle":543,"heroImage":1685,"ctaButton":568,"ctaLink":569},[523],{"data":1671,"content":1672,"nodeType":74},{},[1673,1679],{"data":1674,"content":1675,"nodeType":536},{},[1676],{"data":1677,"marks":1678,"value":535,"nodeType":82},{},[],{"data":1680,"content":1681,"nodeType":87},{},[1682],{"data":1683,"marks":1684,"value":193,"nodeType":82},{},[],{"metadata":1686,"sys":1689,"fields":1694},{"tags":1687,"concepts":1688},[],[],{"space":1690,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":1692,"publishedVersion":556,"revision":24,"locale":29},{"sys":1691},{"type":12,"linkType":13,"id":14},{"sys":1693},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":1695},{"url":560,"details":1696,"fileName":566,"contentType":567},{"size":562,"image":1697},{"width":564,"height":565},{"sys":1699,"fields":1702},{"id":1700,"createdAt":1701},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":1703,"slug":1704,"articleIntro":1703,"category":1705},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[1706],{"metadata":1707,"sys":1710,"fields":1717},{"tags":1708,"concepts":1709},[],[],{"space":1711,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":1713,"publishedVersion":514,"revision":43,"contentType":1715,"locale":29},{"sys":1712},{"type":12,"linkType":13,"id":14},{"sys":1714},{"id":21,"type":12,"linkType":22},{"sys":1716},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":1718,"metaTitle":524,"metaDescription":525,"mainTitle":1719,"subtitle":543,"heroImage":1734,"ctaButton":568,"ctaLink":569},[523],{"data":1720,"content":1721,"nodeType":74},{},[1722,1728],{"data":1723,"content":1724,"nodeType":536},{},[1725],{"data":1726,"marks":1727,"value":535,"nodeType":82},{},[],{"data":1729,"content":1730,"nodeType":87},{},[1731],{"data":1732,"marks":1733,"value":193,"nodeType":82},{},[],{"metadata":1735,"sys":1738,"fields":1743},{"tags":1736,"concepts":1737},[],[],{"space":1739,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":1741,"publishedVersion":556,"revision":24,"locale":29},{"sys":1740},{"type":12,"linkType":13,"id":14},{"sys":1742},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":1744},{"url":560,"details":1745,"fileName":566,"contentType":567},{"size":562,"image":1746},{"width":564,"height":565},{"sys":1748,"fields":1751},{"id":1749,"createdAt":1750},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":1752,"slug":1753,"articleIntro":1752,"category":1754},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[1755],{"metadata":1756,"sys":1759,"fields":1766},{"tags":1757,"concepts":1758},[],[],{"space":1760,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":1762,"publishedVersion":514,"revision":43,"contentType":1764,"locale":29},{"sys":1761},{"type":12,"linkType":13,"id":14},{"sys":1763},{"id":21,"type":12,"linkType":22},{"sys":1765},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":1767,"metaTitle":524,"metaDescription":525,"mainTitle":1768,"subtitle":543,"heroImage":1783,"ctaButton":568,"ctaLink":569},[523],{"data":1769,"content":1770,"nodeType":74},{},[1771,1777],{"data":1772,"content":1773,"nodeType":536},{},[1774],{"data":1775,"marks":1776,"value":535,"nodeType":82},{},[],{"data":1778,"content":1779,"nodeType":87},{},[1780],{"data":1781,"marks":1782,"value":193,"nodeType":82},{},[],{"metadata":1784,"sys":1787,"fields":1792},{"tags":1785,"concepts":1786},[],[],{"space":1788,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":1790,"publishedVersion":556,"revision":24,"locale":29},{"sys":1789},{"type":12,"linkType":13,"id":14},{"sys":1791},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":1793},{"url":560,"details":1794,"fileName":566,"contentType":567},{"size":562,"image":1795},{"width":564,"height":565},{"sys":1797,"fields":1800},{"id":1798,"createdAt":1799},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":1801,"slug":1802,"articleIntro":-1,"category":1803},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[1804],{"metadata":1805,"sys":1808,"fields":1815},{"tags":1806,"concepts":1807},[],[],{"space":1809,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":1811,"publishedVersion":514,"revision":43,"contentType":1813,"locale":29},{"sys":1810},{"type":12,"linkType":13,"id":14},{"sys":1812},{"id":21,"type":12,"linkType":22},{"sys":1814},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":1816,"metaTitle":524,"metaDescription":525,"mainTitle":1817,"subtitle":543,"heroImage":1832,"ctaButton":568,"ctaLink":569},[523],{"data":1818,"content":1819,"nodeType":74},{},[1820,1826],{"data":1821,"content":1822,"nodeType":536},{},[1823],{"data":1824,"marks":1825,"value":535,"nodeType":82},{},[],{"data":1827,"content":1828,"nodeType":87},{},[1829],{"data":1830,"marks":1831,"value":193,"nodeType":82},{},[],{"metadata":1833,"sys":1836,"fields":1841},{"tags":1834,"concepts":1835},[],[],{"space":1837,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":1839,"publishedVersion":556,"revision":24,"locale":29},{"sys":1838},{"type":12,"linkType":13,"id":14},{"sys":1840},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":1842},{"url":560,"details":1843,"fileName":566,"contentType":567},{"size":562,"image":1844},{"width":564,"height":565},{"sys":1846,"fields":1849},{"id":1847,"createdAt":1848},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":1850,"slug":1851,"articleIntro":1850,"category":1852},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[1853],{"metadata":1854,"sys":1857,"fields":1864},{"tags":1855,"concepts":1856},[],[],{"space":1858,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":1860,"publishedVersion":514,"revision":43,"contentType":1862,"locale":29},{"sys":1859},{"type":12,"linkType":13,"id":14},{"sys":1861},{"id":21,"type":12,"linkType":22},{"sys":1863},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":1865,"metaTitle":524,"metaDescription":525,"mainTitle":1866,"subtitle":543,"heroImage":1881,"ctaButton":568,"ctaLink":569},[523],{"data":1867,"content":1868,"nodeType":74},{},[1869,1875],{"data":1870,"content":1871,"nodeType":536},{},[1872],{"data":1873,"marks":1874,"value":535,"nodeType":82},{},[],{"data":1876,"content":1877,"nodeType":87},{},[1878],{"data":1879,"marks":1880,"value":193,"nodeType":82},{},[],{"metadata":1882,"sys":1885,"fields":1890},{"tags":1883,"concepts":1884},[],[],{"space":1886,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":1888,"publishedVersion":556,"revision":24,"locale":29},{"sys":1887},{"type":12,"linkType":13,"id":14},{"sys":1889},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":1891},{"url":560,"details":1892,"fileName":566,"contentType":567},{"size":562,"image":1893},{"width":564,"height":565},{"sys":1895,"fields":1898},{"id":1896,"createdAt":1897},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":1899,"slug":1900,"articleIntro":-1,"category":1901},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[1902],{"metadata":1903,"sys":1906,"fields":1913},{"tags":1904,"concepts":1905},[],[],{"space":1907,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":1909,"publishedVersion":514,"revision":43,"contentType":1911,"locale":29},{"sys":1908},{"type":12,"linkType":13,"id":14},{"sys":1910},{"id":21,"type":12,"linkType":22},{"sys":1912},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":1914,"metaTitle":524,"metaDescription":525,"mainTitle":1915,"subtitle":543,"heroImage":1930,"ctaButton":568,"ctaLink":569},[523],{"data":1916,"content":1917,"nodeType":74},{},[1918,1924],{"data":1919,"content":1920,"nodeType":536},{},[1921],{"data":1922,"marks":1923,"value":535,"nodeType":82},{},[],{"data":1925,"content":1926,"nodeType":87},{},[1927],{"data":1928,"marks":1929,"value":193,"nodeType":82},{},[],{"metadata":1931,"sys":1934,"fields":1939},{"tags":1932,"concepts":1933},[],[],{"space":1935,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":1937,"publishedVersion":556,"revision":24,"locale":29},{"sys":1936},{"type":12,"linkType":13,"id":14},{"sys":1938},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":1940},{"url":560,"details":1941,"fileName":566,"contentType":567},{"size":562,"image":1942},{"width":564,"height":565},{"sys":1944,"fields":1947},{"id":1945,"createdAt":1946},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":1948,"slug":1949,"articleIntro":-1,"category":1950},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[1951],{"metadata":1952,"sys":1955,"fields":1962},{"tags":1953,"concepts":1954},[],[],{"space":1956,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":1958,"publishedVersion":514,"revision":43,"contentType":1960,"locale":29},{"sys":1957},{"type":12,"linkType":13,"id":14},{"sys":1959},{"id":21,"type":12,"linkType":22},{"sys":1961},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":1963,"metaTitle":524,"metaDescription":525,"mainTitle":1964,"subtitle":543,"heroImage":1979,"ctaButton":568,"ctaLink":569},[523],{"data":1965,"content":1966,"nodeType":74},{},[1967,1973],{"data":1968,"content":1969,"nodeType":536},{},[1970],{"data":1971,"marks":1972,"value":535,"nodeType":82},{},[],{"data":1974,"content":1975,"nodeType":87},{},[1976],{"data":1977,"marks":1978,"value":193,"nodeType":82},{},[],{"metadata":1980,"sys":1983,"fields":1988},{"tags":1981,"concepts":1982},[],[],{"space":1984,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":1986,"publishedVersion":556,"revision":24,"locale":29},{"sys":1985},{"type":12,"linkType":13,"id":14},{"sys":1987},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":1989},{"url":560,"details":1990,"fileName":566,"contentType":567},{"size":562,"image":1991},{"width":564,"height":565},{"sys":1993,"fields":1996},{"id":1994,"createdAt":1995},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":1997,"slug":1998,"articleIntro":1997,"category":1999},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[2000],{"metadata":2001,"sys":2004,"fields":2011},{"tags":2002,"concepts":2003},[],[],{"space":2005,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":2007,"publishedVersion":514,"revision":43,"contentType":2009,"locale":29},{"sys":2006},{"type":12,"linkType":13,"id":14},{"sys":2008},{"id":21,"type":12,"linkType":22},{"sys":2010},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":2012,"metaTitle":524,"metaDescription":525,"mainTitle":2013,"subtitle":543,"heroImage":2028,"ctaButton":568,"ctaLink":569},[523],{"data":2014,"content":2015,"nodeType":74},{},[2016,2022],{"data":2017,"content":2018,"nodeType":536},{},[2019],{"data":2020,"marks":2021,"value":535,"nodeType":82},{},[],{"data":2023,"content":2024,"nodeType":87},{},[2025],{"data":2026,"marks":2027,"value":193,"nodeType":82},{},[],{"metadata":2029,"sys":2032,"fields":2037},{"tags":2030,"concepts":2031},[],[],{"space":2033,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":2035,"publishedVersion":556,"revision":24,"locale":29},{"sys":2034},{"type":12,"linkType":13,"id":14},{"sys":2036},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":2038},{"url":560,"details":2039,"fileName":566,"contentType":567},{"size":562,"image":2040},{"width":564,"height":565},{"sys":2042,"fields":2045},{"id":2043,"createdAt":2044},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":2046,"slug":2047,"articleIntro":-1,"category":2048},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[2049],{"metadata":2050,"sys":2053,"fields":2060},{"tags":2051,"concepts":2052},[],[],{"space":2054,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":2056,"publishedVersion":514,"revision":43,"contentType":2058,"locale":29},{"sys":2055},{"type":12,"linkType":13,"id":14},{"sys":2057},{"id":21,"type":12,"linkType":22},{"sys":2059},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":2061,"metaTitle":524,"metaDescription":525,"mainTitle":2062,"subtitle":543,"heroImage":2077,"ctaButton":568,"ctaLink":569},[523],{"data":2063,"content":2064,"nodeType":74},{},[2065,2071],{"data":2066,"content":2067,"nodeType":536},{},[2068],{"data":2069,"marks":2070,"value":535,"nodeType":82},{},[],{"data":2072,"content":2073,"nodeType":87},{},[2074],{"data":2075,"marks":2076,"value":193,"nodeType":82},{},[],{"metadata":2078,"sys":2081,"fields":2086},{"tags":2079,"concepts":2080},[],[],{"space":2082,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":2084,"publishedVersion":556,"revision":24,"locale":29},{"sys":2083},{"type":12,"linkType":13,"id":14},{"sys":2085},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":2087},{"url":560,"details":2088,"fileName":566,"contentType":567},{"size":562,"image":2089},{"width":564,"height":565},{"sys":2091,"fields":2094},{"id":2092,"createdAt":2093},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":2095,"slug":2096,"articleIntro":2095,"category":2097},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[2098],{"metadata":2099,"sys":2102,"fields":2109},{"tags":2100,"concepts":2101},[],[],{"space":2103,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":2105,"publishedVersion":514,"revision":43,"contentType":2107,"locale":29},{"sys":2104},{"type":12,"linkType":13,"id":14},{"sys":2106},{"id":21,"type":12,"linkType":22},{"sys":2108},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":2110,"metaTitle":524,"metaDescription":525,"mainTitle":2111,"subtitle":543,"heroImage":2126,"ctaButton":568,"ctaLink":569},[523],{"data":2112,"content":2113,"nodeType":74},{},[2114,2120],{"data":2115,"content":2116,"nodeType":536},{},[2117],{"data":2118,"marks":2119,"value":535,"nodeType":82},{},[],{"data":2121,"content":2122,"nodeType":87},{},[2123],{"data":2124,"marks":2125,"value":193,"nodeType":82},{},[],{"metadata":2127,"sys":2130,"fields":2135},{"tags":2128,"concepts":2129},[],[],{"space":2131,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":2133,"publishedVersion":556,"revision":24,"locale":29},{"sys":2132},{"type":12,"linkType":13,"id":14},{"sys":2134},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":2136},{"url":560,"details":2137,"fileName":566,"contentType":567},{"size":562,"image":2138},{"width":564,"height":565},{"sys":2140,"fields":2143},{"id":2141,"createdAt":2142},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":2144,"slug":2145,"articleIntro":2144,"category":2146},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[2147],{"metadata":2148,"sys":2151,"fields":2158},{"tags":2149,"concepts":2150},[],[],{"space":2152,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":2154,"publishedVersion":514,"revision":43,"contentType":2156,"locale":29},{"sys":2153},{"type":12,"linkType":13,"id":14},{"sys":2155},{"id":21,"type":12,"linkType":22},{"sys":2157},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":2159,"metaTitle":524,"metaDescription":525,"mainTitle":2160,"subtitle":543,"heroImage":2175,"ctaButton":568,"ctaLink":569},[523],{"data":2161,"content":2162,"nodeType":74},{},[2163,2169],{"data":2164,"content":2165,"nodeType":536},{},[2166],{"data":2167,"marks":2168,"value":535,"nodeType":82},{},[],{"data":2170,"content":2171,"nodeType":87},{},[2172],{"data":2173,"marks":2174,"value":193,"nodeType":82},{},[],{"metadata":2176,"sys":2179,"fields":2184},{"tags":2177,"concepts":2178},[],[],{"space":2180,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":2182,"publishedVersion":556,"revision":24,"locale":29},{"sys":2181},{"type":12,"linkType":13,"id":14},{"sys":2183},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":2185},{"url":560,"details":2186,"fileName":566,"contentType":567},{"size":562,"image":2187},{"width":564,"height":565},{"sys":2189,"fields":2192},{"id":2190,"createdAt":2191},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":2193,"slug":2194,"articleIntro":-1,"category":2195},"Compte 512 - Banques","compte-512-banques",[2196],{"metadata":2197,"sys":2200,"fields":2207},{"tags":2198,"concepts":2199},[],[],{"space":2201,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":2203,"publishedVersion":514,"revision":43,"contentType":2205,"locale":29},{"sys":2202},{"type":12,"linkType":13,"id":14},{"sys":2204},{"id":21,"type":12,"linkType":22},{"sys":2206},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":2208,"metaTitle":524,"metaDescription":525,"mainTitle":2209,"subtitle":543,"heroImage":2224,"ctaButton":568,"ctaLink":569},[523],{"data":2210,"content":2211,"nodeType":74},{},[2212,2218],{"data":2213,"content":2214,"nodeType":536},{},[2215],{"data":2216,"marks":2217,"value":535,"nodeType":82},{},[],{"data":2219,"content":2220,"nodeType":87},{},[2221],{"data":2222,"marks":2223,"value":193,"nodeType":82},{},[],{"metadata":2225,"sys":2228,"fields":2233},{"tags":2226,"concepts":2227},[],[],{"space":2229,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":2231,"publishedVersion":556,"revision":24,"locale":29},{"sys":2230},{"type":12,"linkType":13,"id":14},{"sys":2232},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":2234},{"url":560,"details":2235,"fileName":566,"contentType":567},{"size":562,"image":2236},{"width":564,"height":565},{"sys":2238,"fields":2241},{"id":2239,"createdAt":2240},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":2242,"slug":2243,"articleIntro":2242,"category":2244},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[2245],{"metadata":2246,"sys":2249,"fields":2256},{"tags":2247,"concepts":2248},[],[],{"space":2250,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":2252,"publishedVersion":514,"revision":43,"contentType":2254,"locale":29},{"sys":2251},{"type":12,"linkType":13,"id":14},{"sys":2253},{"id":21,"type":12,"linkType":22},{"sys":2255},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":2257,"metaTitle":524,"metaDescription":525,"mainTitle":2258,"subtitle":543,"heroImage":2273,"ctaButton":568,"ctaLink":569},[523],{"data":2259,"content":2260,"nodeType":74},{},[2261,2267],{"data":2262,"content":2263,"nodeType":536},{},[2264],{"data":2265,"marks":2266,"value":535,"nodeType":82},{},[],{"data":2268,"content":2269,"nodeType":87},{},[2270],{"data":2271,"marks":2272,"value":193,"nodeType":82},{},[],{"metadata":2274,"sys":2277,"fields":2282},{"tags":2275,"concepts":2276},[],[],{"space":2278,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":2280,"publishedVersion":556,"revision":24,"locale":29},{"sys":2279},{"type":12,"linkType":13,"id":14},{"sys":2281},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":2283},{"url":560,"details":2284,"fileName":566,"contentType":567},{"size":562,"image":2285},{"width":564,"height":565},{"sys":2287,"fields":2290},{"id":2288,"createdAt":2289},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":2291,"slug":2292,"articleIntro":-1,"category":2293},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[2294],{"metadata":2295,"sys":2298,"fields":2305},{"tags":2296,"concepts":2297},[],[],{"space":2299,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":2301,"publishedVersion":514,"revision":43,"contentType":2303,"locale":29},{"sys":2300},{"type":12,"linkType":13,"id":14},{"sys":2302},{"id":21,"type":12,"linkType":22},{"sys":2304},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":2306,"metaTitle":524,"metaDescription":525,"mainTitle":2307,"subtitle":543,"heroImage":2322,"ctaButton":568,"ctaLink":569},[523],{"data":2308,"content":2309,"nodeType":74},{},[2310,2316],{"data":2311,"content":2312,"nodeType":536},{},[2313],{"data":2314,"marks":2315,"value":535,"nodeType":82},{},[],{"data":2317,"content":2318,"nodeType":87},{},[2319],{"data":2320,"marks":2321,"value":193,"nodeType":82},{},[],{"metadata":2323,"sys":2326,"fields":2331},{"tags":2324,"concepts":2325},[],[],{"space":2327,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":2329,"publishedVersion":556,"revision":24,"locale":29},{"sys":2328},{"type":12,"linkType":13,"id":14},{"sys":2330},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":2332},{"url":560,"details":2333,"fileName":566,"contentType":567},{"size":562,"image":2334},{"width":564,"height":565},{"sys":2336,"fields":2339},{"id":2337,"createdAt":2338},"2faZxRvPQhG6UiwkwOCQNY","2025-04-25T13:17:52.255Z",{"title":2340,"slug":2341,"articleIntro":2340,"category":2342},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[2343],{"metadata":2344,"sys":2347,"fields":2354},{"tags":2345,"concepts":2346},[],[],{"space":2348,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":2350,"publishedVersion":514,"revision":43,"contentType":2352,"locale":29},{"sys":2349},{"type":12,"linkType":13,"id":14},{"sys":2351},{"id":21,"type":12,"linkType":22},{"sys":2353},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":2355,"metaTitle":524,"metaDescription":525,"mainTitle":2356,"subtitle":543,"heroImage":2371,"ctaButton":568,"ctaLink":569},[523],{"data":2357,"content":2358,"nodeType":74},{},[2359,2365],{"data":2360,"content":2361,"nodeType":536},{},[2362],{"data":2363,"marks":2364,"value":535,"nodeType":82},{},[],{"data":2366,"content":2367,"nodeType":87},{},[2368],{"data":2369,"marks":2370,"value":193,"nodeType":82},{},[],{"metadata":2372,"sys":2375,"fields":2380},{"tags":2373,"concepts":2374},[],[],{"space":2376,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":2378,"publishedVersion":556,"revision":24,"locale":29},{"sys":2377},{"type":12,"linkType":13,"id":14},{"sys":2379},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":2381},{"url":560,"details":2382,"fileName":566,"contentType":567},{"size":562,"image":2383},{"width":564,"height":565},{"sys":2385,"fields":2388},{"id":2386,"createdAt":2387},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":2389,"slug":2390,"articleIntro":2389,"category":2391},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[2392],{"metadata":2393,"sys":2396,"fields":2403},{"tags":2394,"concepts":2395},[],[],{"space":2397,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":2399,"publishedVersion":514,"revision":43,"contentType":2401,"locale":29},{"sys":2398},{"type":12,"linkType":13,"id":14},{"sys":2400},{"id":21,"type":12,"linkType":22},{"sys":2402},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":2404,"metaTitle":524,"metaDescription":525,"mainTitle":2405,"subtitle":543,"heroImage":2420,"ctaButton":568,"ctaLink":569},[523],{"data":2406,"content":2407,"nodeType":74},{},[2408,2414],{"data":2409,"content":2410,"nodeType":536},{},[2411],{"data":2412,"marks":2413,"value":535,"nodeType":82},{},[],{"data":2415,"content":2416,"nodeType":87},{},[2417],{"data":2418,"marks":2419,"value":193,"nodeType":82},{},[],{"metadata":2421,"sys":2424,"fields":2429},{"tags":2422,"concepts":2423},[],[],{"space":2425,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":2427,"publishedVersion":556,"revision":24,"locale":29},{"sys":2426},{"type":12,"linkType":13,"id":14},{"sys":2428},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":2430},{"url":560,"details":2431,"fileName":566,"contentType":567},{"size":562,"image":2432},{"width":564,"height":565},{"sys":2434,"fields":2437},{"id":2435,"createdAt":2436},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":2438,"slug":2439,"articleIntro":2438,"category":2440},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[2441],{"metadata":2442,"sys":2445,"fields":2452},{"tags":2443,"concepts":2444},[],[],{"space":2446,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":2448,"publishedVersion":514,"revision":43,"contentType":2450,"locale":29},{"sys":2447},{"type":12,"linkType":13,"id":14},{"sys":2449},{"id":21,"type":12,"linkType":22},{"sys":2451},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":2453,"metaTitle":524,"metaDescription":525,"mainTitle":2454,"subtitle":543,"heroImage":2469,"ctaButton":568,"ctaLink":569},[523],{"data":2455,"content":2456,"nodeType":74},{},[2457,2463],{"data":2458,"content":2459,"nodeType":536},{},[2460],{"data":2461,"marks":2462,"value":535,"nodeType":82},{},[],{"data":2464,"content":2465,"nodeType":87},{},[2466],{"data":2467,"marks":2468,"value":193,"nodeType":82},{},[],{"metadata":2470,"sys":2473,"fields":2478},{"tags":2471,"concepts":2472},[],[],{"space":2474,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":2476,"publishedVersion":556,"revision":24,"locale":29},{"sys":2475},{"type":12,"linkType":13,"id":14},{"sys":2477},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":2479},{"url":560,"details":2480,"fileName":566,"contentType":567},{"size":562,"image":2481},{"width":564,"height":565},{"sys":2483,"fields":2486},{"id":2484,"createdAt":2485},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":2487,"slug":2488,"articleIntro":2487,"category":2489},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[2490],{"metadata":2491,"sys":2494,"fields":2501},{"tags":2492,"concepts":2493},[],[],{"space":2495,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":2497,"publishedVersion":514,"revision":43,"contentType":2499,"locale":29},{"sys":2496},{"type":12,"linkType":13,"id":14},{"sys":2498},{"id":21,"type":12,"linkType":22},{"sys":2500},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":2502,"metaTitle":524,"metaDescription":525,"mainTitle":2503,"subtitle":543,"heroImage":2518,"ctaButton":568,"ctaLink":569},[523],{"data":2504,"content":2505,"nodeType":74},{},[2506,2512],{"data":2507,"content":2508,"nodeType":536},{},[2509],{"data":2510,"marks":2511,"value":535,"nodeType":82},{},[],{"data":2513,"content":2514,"nodeType":87},{},[2515],{"data":2516,"marks":2517,"value":193,"nodeType":82},{},[],{"metadata":2519,"sys":2522,"fields":2527},{"tags":2520,"concepts":2521},[],[],{"space":2523,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":2525,"publishedVersion":556,"revision":24,"locale":29},{"sys":2524},{"type":12,"linkType":13,"id":14},{"sys":2526},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":2528},{"url":560,"details":2529,"fileName":566,"contentType":567},{"size":562,"image":2530},{"width":564,"height":565},{"sys":2532,"fields":2535},{"id":2533,"createdAt":2534},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":2536,"slug":2537,"articleIntro":2536,"category":2538},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[2539],{"metadata":2540,"sys":2543,"fields":2550},{"tags":2541,"concepts":2542},[],[],{"space":2544,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":2546,"publishedVersion":514,"revision":43,"contentType":2548,"locale":29},{"sys":2545},{"type":12,"linkType":13,"id":14},{"sys":2547},{"id":21,"type":12,"linkType":22},{"sys":2549},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":2551,"metaTitle":524,"metaDescription":525,"mainTitle":2552,"subtitle":543,"heroImage":2567,"ctaButton":568,"ctaLink":569},[523],{"data":2553,"content":2554,"nodeType":74},{},[2555,2561],{"data":2556,"content":2557,"nodeType":536},{},[2558],{"data":2559,"marks":2560,"value":535,"nodeType":82},{},[],{"data":2562,"content":2563,"nodeType":87},{},[2564],{"data":2565,"marks":2566,"value":193,"nodeType":82},{},[],{"metadata":2568,"sys":2571,"fields":2576},{"tags":2569,"concepts":2570},[],[],{"space":2572,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":2574,"publishedVersion":556,"revision":24,"locale":29},{"sys":2573},{"type":12,"linkType":13,"id":14},{"sys":2575},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":2577},{"url":560,"details":2578,"fileName":566,"contentType":567},{"size":562,"image":2579},{"width":564,"height":565},{"sys":2581,"fields":2584},{"id":2582,"createdAt":2583},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":2585,"slug":2586,"articleIntro":2585,"category":2587},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[2588],{"metadata":2589,"sys":2592,"fields":2599},{"tags":2590,"concepts":2591},[],[],{"space":2593,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":2595,"publishedVersion":514,"revision":43,"contentType":2597,"locale":29},{"sys":2594},{"type":12,"linkType":13,"id":14},{"sys":2596},{"id":21,"type":12,"linkType":22},{"sys":2598},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":2600,"metaTitle":524,"metaDescription":525,"mainTitle":2601,"subtitle":543,"heroImage":2616,"ctaButton":568,"ctaLink":569},[523],{"data":2602,"content":2603,"nodeType":74},{},[2604,2610],{"data":2605,"content":2606,"nodeType":536},{},[2607],{"data":2608,"marks":2609,"value":535,"nodeType":82},{},[],{"data":2611,"content":2612,"nodeType":87},{},[2613],{"data":2614,"marks":2615,"value":193,"nodeType":82},{},[],{"metadata":2617,"sys":2620,"fields":2625},{"tags":2618,"concepts":2619},[],[],{"space":2621,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":2623,"publishedVersion":556,"revision":24,"locale":29},{"sys":2622},{"type":12,"linkType":13,"id":14},{"sys":2624},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":2626},{"url":560,"details":2627,"fileName":566,"contentType":567},{"size":562,"image":2628},{"width":564,"height":565},{"sys":2630,"fields":2633},{"id":2631,"createdAt":2632},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":2634,"slug":2635,"articleIntro":-1,"category":2636},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[2637],{"metadata":2638,"sys":2641,"fields":2648},{"tags":2639,"concepts":2640},[],[],{"space":2642,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":2644,"publishedVersion":514,"revision":43,"contentType":2646,"locale":29},{"sys":2643},{"type":12,"linkType":13,"id":14},{"sys":2645},{"id":21,"type":12,"linkType":22},{"sys":2647},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":2649,"metaTitle":524,"metaDescription":525,"mainTitle":2650,"subtitle":543,"heroImage":2665,"ctaButton":568,"ctaLink":569},[523],{"data":2651,"content":2652,"nodeType":74},{},[2653,2659],{"data":2654,"content":2655,"nodeType":536},{},[2656],{"data":2657,"marks":2658,"value":535,"nodeType":82},{},[],{"data":2660,"content":2661,"nodeType":87},{},[2662],{"data":2663,"marks":2664,"value":193,"nodeType":82},{},[],{"metadata":2666,"sys":2669,"fields":2674},{"tags":2667,"concepts":2668},[],[],{"space":2670,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":2672,"publishedVersion":556,"revision":24,"locale":29},{"sys":2671},{"type":12,"linkType":13,"id":14},{"sys":2673},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":2675},{"url":560,"details":2676,"fileName":566,"contentType":567},{"size":562,"image":2677},{"width":564,"height":565},{"sys":2679,"fields":2682},{"id":2680,"createdAt":2681},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":2683,"slug":2684,"articleIntro":2683,"category":2685},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[2686],{"metadata":2687,"sys":2690,"fields":2697},{"tags":2688,"concepts":2689},[],[],{"space":2691,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":2693,"publishedVersion":514,"revision":43,"contentType":2695,"locale":29},{"sys":2692},{"type":12,"linkType":13,"id":14},{"sys":2694},{"id":21,"type":12,"linkType":22},{"sys":2696},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":2698,"metaTitle":524,"metaDescription":525,"mainTitle":2699,"subtitle":543,"heroImage":2714,"ctaButton":568,"ctaLink":569},[523],{"data":2700,"content":2701,"nodeType":74},{},[2702,2708],{"data":2703,"content":2704,"nodeType":536},{},[2705],{"data":2706,"marks":2707,"value":535,"nodeType":82},{},[],{"data":2709,"content":2710,"nodeType":87},{},[2711],{"data":2712,"marks":2713,"value":193,"nodeType":82},{},[],{"metadata":2715,"sys":2718,"fields":2723},{"tags":2716,"concepts":2717},[],[],{"space":2719,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":2721,"publishedVersion":556,"revision":24,"locale":29},{"sys":2720},{"type":12,"linkType":13,"id":14},{"sys":2722},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":2724},{"url":560,"details":2725,"fileName":566,"contentType":567},{"size":562,"image":2726},{"width":564,"height":565},{"sys":2728,"fields":2731},{"id":2729,"createdAt":2730},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":2732,"slug":2733,"articleIntro":2732,"category":2734},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[2735],{"metadata":2736,"sys":2739,"fields":2746},{"tags":2737,"concepts":2738},[],[],{"space":2740,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":2742,"publishedVersion":514,"revision":43,"contentType":2744,"locale":29},{"sys":2741},{"type":12,"linkType":13,"id":14},{"sys":2743},{"id":21,"type":12,"linkType":22},{"sys":2745},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":2747,"metaTitle":524,"metaDescription":525,"mainTitle":2748,"subtitle":543,"heroImage":2763,"ctaButton":568,"ctaLink":569},[523],{"data":2749,"content":2750,"nodeType":74},{},[2751,2757],{"data":2752,"content":2753,"nodeType":536},{},[2754],{"data":2755,"marks":2756,"value":535,"nodeType":82},{},[],{"data":2758,"content":2759,"nodeType":87},{},[2760],{"data":2761,"marks":2762,"value":193,"nodeType":82},{},[],{"metadata":2764,"sys":2767,"fields":2772},{"tags":2765,"concepts":2766},[],[],{"space":2768,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":2770,"publishedVersion":556,"revision":24,"locale":29},{"sys":2769},{"type":12,"linkType":13,"id":14},{"sys":2771},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":2773},{"url":560,"details":2774,"fileName":566,"contentType":567},{"size":562,"image":2775},{"width":564,"height":565},{"sys":2777,"fields":2780},{"id":2778,"createdAt":2779},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":2781,"slug":2782,"articleIntro":2781,"category":2783},"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",[2784],{"metadata":2785,"sys":2788,"fields":2795},{"tags":2786,"concepts":2787},[],[],{"space":2789,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":2791,"publishedVersion":514,"revision":43,"contentType":2793,"locale":29},{"sys":2790},{"type":12,"linkType":13,"id":14},{"sys":2792},{"id":21,"type":12,"linkType":22},{"sys":2794},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":2796,"metaTitle":524,"metaDescription":525,"mainTitle":2797,"subtitle":543,"heroImage":2812,"ctaButton":568,"ctaLink":569},[523],{"data":2798,"content":2799,"nodeType":74},{},[2800,2806],{"data":2801,"content":2802,"nodeType":536},{},[2803],{"data":2804,"marks":2805,"value":535,"nodeType":82},{},[],{"data":2807,"content":2808,"nodeType":87},{},[2809],{"data":2810,"marks":2811,"value":193,"nodeType":82},{},[],{"metadata":2813,"sys":2816,"fields":2821},{"tags":2814,"concepts":2815},[],[],{"space":2817,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":2819,"publishedVersion":556,"revision":24,"locale":29},{"sys":2818},{"type":12,"linkType":13,"id":14},{"sys":2820},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":2822},{"url":560,"details":2823,"fileName":566,"contentType":567},{"size":562,"image":2824},{"width":564,"height":565},{"sys":2826,"fields":2829},{"id":2827,"createdAt":2828},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":2830,"slug":2831,"articleIntro":2830,"category":2832},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[2833],{"metadata":2834,"sys":2837,"fields":2844},{"tags":2835,"concepts":2836},[],[],{"space":2838,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":2840,"publishedVersion":514,"revision":43,"contentType":2842,"locale":29},{"sys":2839},{"type":12,"linkType":13,"id":14},{"sys":2841},{"id":21,"type":12,"linkType":22},{"sys":2843},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":2845,"metaTitle":524,"metaDescription":525,"mainTitle":2846,"subtitle":543,"heroImage":2861,"ctaButton":568,"ctaLink":569},[523],{"data":2847,"content":2848,"nodeType":74},{},[2849,2855],{"data":2850,"content":2851,"nodeType":536},{},[2852],{"data":2853,"marks":2854,"value":535,"nodeType":82},{},[],{"data":2856,"content":2857,"nodeType":87},{},[2858],{"data":2859,"marks":2860,"value":193,"nodeType":82},{},[],{"metadata":2862,"sys":2865,"fields":2870},{"tags":2863,"concepts":2864},[],[],{"space":2866,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":2868,"publishedVersion":556,"revision":24,"locale":29},{"sys":2867},{"type":12,"linkType":13,"id":14},{"sys":2869},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":2871},{"url":560,"details":2872,"fileName":566,"contentType":567},{"size":562,"image":2873},{"width":564,"height":565},{"sys":2875,"fields":2878},{"id":2876,"createdAt":2877},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":2879,"slug":2880,"articleIntro":-1,"category":2881},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[2882],{"metadata":2883,"sys":2886,"fields":2893},{"tags":2884,"concepts":2885},[],[],{"space":2887,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":2889,"publishedVersion":514,"revision":43,"contentType":2891,"locale":29},{"sys":2888},{"type":12,"linkType":13,"id":14},{"sys":2890},{"id":21,"type":12,"linkType":22},{"sys":2892},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":2894,"metaTitle":524,"metaDescription":525,"mainTitle":2895,"subtitle":543,"heroImage":2910,"ctaButton":568,"ctaLink":569},[523],{"data":2896,"content":2897,"nodeType":74},{},[2898,2904],{"data":2899,"content":2900,"nodeType":536},{},[2901],{"data":2902,"marks":2903,"value":535,"nodeType":82},{},[],{"data":2905,"content":2906,"nodeType":87},{},[2907],{"data":2908,"marks":2909,"value":193,"nodeType":82},{},[],{"metadata":2911,"sys":2914,"fields":2919},{"tags":2912,"concepts":2913},[],[],{"space":2915,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":2917,"publishedVersion":556,"revision":24,"locale":29},{"sys":2916},{"type":12,"linkType":13,"id":14},{"sys":2918},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":2920},{"url":560,"details":2921,"fileName":566,"contentType":567},{"size":562,"image":2922},{"width":564,"height":565},{"sys":2924,"fields":2927},{"id":2925,"createdAt":2926},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":2928,"slug":2929,"articleIntro":-1,"category":2930},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[2931],{"metadata":2932,"sys":2935,"fields":2942},{"tags":2933,"concepts":2934},[],[],{"space":2936,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":2938,"publishedVersion":514,"revision":43,"contentType":2940,"locale":29},{"sys":2937},{"type":12,"linkType":13,"id":14},{"sys":2939},{"id":21,"type":12,"linkType":22},{"sys":2941},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":2943,"metaTitle":524,"metaDescription":525,"mainTitle":2944,"subtitle":543,"heroImage":2959,"ctaButton":568,"ctaLink":569},[523],{"data":2945,"content":2946,"nodeType":74},{},[2947,2953],{"data":2948,"content":2949,"nodeType":536},{},[2950],{"data":2951,"marks":2952,"value":535,"nodeType":82},{},[],{"data":2954,"content":2955,"nodeType":87},{},[2956],{"data":2957,"marks":2958,"value":193,"nodeType":82},{},[],{"metadata":2960,"sys":2963,"fields":2968},{"tags":2961,"concepts":2962},[],[],{"space":2964,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":2966,"publishedVersion":556,"revision":24,"locale":29},{"sys":2965},{"type":12,"linkType":13,"id":14},{"sys":2967},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":2969},{"url":560,"details":2970,"fileName":566,"contentType":567},{"size":562,"image":2971},{"width":564,"height":565},{"sys":2973,"fields":2976},{"id":2974,"createdAt":2975},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":2977,"slug":2978,"articleIntro":2977,"category":2979},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[2980],{"metadata":2981,"sys":2984,"fields":2991},{"tags":2982,"concepts":2983},[],[],{"space":2985,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":2987,"publishedVersion":514,"revision":43,"contentType":2989,"locale":29},{"sys":2986},{"type":12,"linkType":13,"id":14},{"sys":2988},{"id":21,"type":12,"linkType":22},{"sys":2990},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":2992,"metaTitle":524,"metaDescription":525,"mainTitle":2993,"subtitle":543,"heroImage":3008,"ctaButton":568,"ctaLink":569},[523],{"data":2994,"content":2995,"nodeType":74},{},[2996,3002],{"data":2997,"content":2998,"nodeType":536},{},[2999],{"data":3000,"marks":3001,"value":535,"nodeType":82},{},[],{"data":3003,"content":3004,"nodeType":87},{},[3005],{"data":3006,"marks":3007,"value":193,"nodeType":82},{},[],{"metadata":3009,"sys":3012,"fields":3017},{"tags":3010,"concepts":3011},[],[],{"space":3013,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":3015,"publishedVersion":556,"revision":24,"locale":29},{"sys":3014},{"type":12,"linkType":13,"id":14},{"sys":3016},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":3018},{"url":560,"details":3019,"fileName":566,"contentType":567},{"size":562,"image":3020},{"width":564,"height":565},{"sys":3022,"fields":3025},{"id":3023,"createdAt":3024},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":3026,"slug":3027,"articleIntro":3026,"category":3028},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[3029],{"metadata":3030,"sys":3033,"fields":3040},{"tags":3031,"concepts":3032},[],[],{"space":3034,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":3036,"publishedVersion":514,"revision":43,"contentType":3038,"locale":29},{"sys":3035},{"type":12,"linkType":13,"id":14},{"sys":3037},{"id":21,"type":12,"linkType":22},{"sys":3039},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":3041,"metaTitle":524,"metaDescription":525,"mainTitle":3042,"subtitle":543,"heroImage":3057,"ctaButton":568,"ctaLink":569},[523],{"data":3043,"content":3044,"nodeType":74},{},[3045,3051],{"data":3046,"content":3047,"nodeType":536},{},[3048],{"data":3049,"marks":3050,"value":535,"nodeType":82},{},[],{"data":3052,"content":3053,"nodeType":87},{},[3054],{"data":3055,"marks":3056,"value":193,"nodeType":82},{},[],{"metadata":3058,"sys":3061,"fields":3066},{"tags":3059,"concepts":3060},[],[],{"space":3062,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":3064,"publishedVersion":556,"revision":24,"locale":29},{"sys":3063},{"type":12,"linkType":13,"id":14},{"sys":3065},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":3067},{"url":560,"details":3068,"fileName":566,"contentType":567},{"size":562,"image":3069},{"width":564,"height":565},{"sys":3071,"fields":3074},{"id":3072,"createdAt":3073},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":3075,"slug":3076,"articleIntro":3075,"category":3077},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[3078],{"metadata":3079,"sys":3082,"fields":3089},{"tags":3080,"concepts":3081},[],[],{"space":3083,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":3085,"publishedVersion":514,"revision":43,"contentType":3087,"locale":29},{"sys":3084},{"type":12,"linkType":13,"id":14},{"sys":3086},{"id":21,"type":12,"linkType":22},{"sys":3088},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":3090,"metaTitle":524,"metaDescription":525,"mainTitle":3091,"subtitle":543,"heroImage":3106,"ctaButton":568,"ctaLink":569},[523],{"data":3092,"content":3093,"nodeType":74},{},[3094,3100],{"data":3095,"content":3096,"nodeType":536},{},[3097],{"data":3098,"marks":3099,"value":535,"nodeType":82},{},[],{"data":3101,"content":3102,"nodeType":87},{},[3103],{"data":3104,"marks":3105,"value":193,"nodeType":82},{},[],{"metadata":3107,"sys":3110,"fields":3115},{"tags":3108,"concepts":3109},[],[],{"space":3111,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":3113,"publishedVersion":556,"revision":24,"locale":29},{"sys":3112},{"type":12,"linkType":13,"id":14},{"sys":3114},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":3116},{"url":560,"details":3117,"fileName":566,"contentType":567},{"size":562,"image":3118},{"width":564,"height":565},{"sys":3120,"fields":3123},{"id":3121,"createdAt":3122},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":3124,"slug":3125,"articleIntro":3124,"category":3126},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[3127],{"metadata":3128,"sys":3131,"fields":3138},{"tags":3129,"concepts":3130},[],[],{"space":3132,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":3134,"publishedVersion":514,"revision":43,"contentType":3136,"locale":29},{"sys":3133},{"type":12,"linkType":13,"id":14},{"sys":3135},{"id":21,"type":12,"linkType":22},{"sys":3137},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":3139,"metaTitle":524,"metaDescription":525,"mainTitle":3140,"subtitle":543,"heroImage":3155,"ctaButton":568,"ctaLink":569},[523],{"data":3141,"content":3142,"nodeType":74},{},[3143,3149],{"data":3144,"content":3145,"nodeType":536},{},[3146],{"data":3147,"marks":3148,"value":535,"nodeType":82},{},[],{"data":3150,"content":3151,"nodeType":87},{},[3152],{"data":3153,"marks":3154,"value":193,"nodeType":82},{},[],{"metadata":3156,"sys":3159,"fields":3164},{"tags":3157,"concepts":3158},[],[],{"space":3160,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":3162,"publishedVersion":556,"revision":24,"locale":29},{"sys":3161},{"type":12,"linkType":13,"id":14},{"sys":3163},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":3165},{"url":560,"details":3166,"fileName":566,"contentType":567},{"size":562,"image":3167},{"width":564,"height":565},{"sys":3169,"fields":3172},{"id":3170,"createdAt":3171},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":3173,"slug":3174,"articleIntro":3173,"category":3175},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[3176],{"metadata":3177,"sys":3180,"fields":3187},{"tags":3178,"concepts":3179},[],[],{"space":3181,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":3183,"publishedVersion":514,"revision":43,"contentType":3185,"locale":29},{"sys":3182},{"type":12,"linkType":13,"id":14},{"sys":3184},{"id":21,"type":12,"linkType":22},{"sys":3186},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":3188,"metaTitle":524,"metaDescription":525,"mainTitle":3189,"subtitle":543,"heroImage":3204,"ctaButton":568,"ctaLink":569},[523],{"data":3190,"content":3191,"nodeType":74},{},[3192,3198],{"data":3193,"content":3194,"nodeType":536},{},[3195],{"data":3196,"marks":3197,"value":535,"nodeType":82},{},[],{"data":3199,"content":3200,"nodeType":87},{},[3201],{"data":3202,"marks":3203,"value":193,"nodeType":82},{},[],{"metadata":3205,"sys":3208,"fields":3213},{"tags":3206,"concepts":3207},[],[],{"space":3209,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":3211,"publishedVersion":556,"revision":24,"locale":29},{"sys":3210},{"type":12,"linkType":13,"id":14},{"sys":3212},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":3214},{"url":560,"details":3215,"fileName":566,"contentType":567},{"size":562,"image":3216},{"width":564,"height":565},{"sys":3218,"fields":3221},{"id":3219,"createdAt":3220},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":3222,"slug":3223,"articleIntro":3222,"category":3224},"4686 - Charges à payer","compte-4686-charges-a-payer",[3225],{"metadata":3226,"sys":3229,"fields":3236},{"tags":3227,"concepts":3228},[],[],{"space":3230,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":3232,"publishedVersion":514,"revision":43,"contentType":3234,"locale":29},{"sys":3231},{"type":12,"linkType":13,"id":14},{"sys":3233},{"id":21,"type":12,"linkType":22},{"sys":3235},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":3237,"metaTitle":524,"metaDescription":525,"mainTitle":3238,"subtitle":543,"heroImage":3253,"ctaButton":568,"ctaLink":569},[523],{"data":3239,"content":3240,"nodeType":74},{},[3241,3247],{"data":3242,"content":3243,"nodeType":536},{},[3244],{"data":3245,"marks":3246,"value":535,"nodeType":82},{},[],{"data":3248,"content":3249,"nodeType":87},{},[3250],{"data":3251,"marks":3252,"value":193,"nodeType":82},{},[],{"metadata":3254,"sys":3257,"fields":3262},{"tags":3255,"concepts":3256},[],[],{"space":3258,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":3260,"publishedVersion":556,"revision":24,"locale":29},{"sys":3259},{"type":12,"linkType":13,"id":14},{"sys":3261},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":3263},{"url":560,"details":3264,"fileName":566,"contentType":567},{"size":562,"image":3265},{"width":564,"height":565},{"sys":3267,"fields":3270},{"id":3268,"createdAt":3269},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":3271,"slug":3272,"articleIntro":3271,"category":3273},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[3274],{"metadata":3275,"sys":3278,"fields":3285},{"tags":3276,"concepts":3277},[],[],{"space":3279,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":3281,"publishedVersion":514,"revision":43,"contentType":3283,"locale":29},{"sys":3280},{"type":12,"linkType":13,"id":14},{"sys":3282},{"id":21,"type":12,"linkType":22},{"sys":3284},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":3286,"metaTitle":524,"metaDescription":525,"mainTitle":3287,"subtitle":543,"heroImage":3302,"ctaButton":568,"ctaLink":569},[523],{"data":3288,"content":3289,"nodeType":74},{},[3290,3296],{"data":3291,"content":3292,"nodeType":536},{},[3293],{"data":3294,"marks":3295,"value":535,"nodeType":82},{},[],{"data":3297,"content":3298,"nodeType":87},{},[3299],{"data":3300,"marks":3301,"value":193,"nodeType":82},{},[],{"metadata":3303,"sys":3306,"fields":3311},{"tags":3304,"concepts":3305},[],[],{"space":3307,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":3309,"publishedVersion":556,"revision":24,"locale":29},{"sys":3308},{"type":12,"linkType":13,"id":14},{"sys":3310},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":3312},{"url":560,"details":3313,"fileName":566,"contentType":567},{"size":562,"image":3314},{"width":564,"height":565},{"sys":3316,"fields":3319},{"id":3317,"createdAt":3318},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":3320,"slug":3321,"articleIntro":3320,"category":3322},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[3323],{"metadata":3324,"sys":3327,"fields":3334},{"tags":3325,"concepts":3326},[],[],{"space":3328,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":3330,"publishedVersion":514,"revision":43,"contentType":3332,"locale":29},{"sys":3329},{"type":12,"linkType":13,"id":14},{"sys":3331},{"id":21,"type":12,"linkType":22},{"sys":3333},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":3335,"metaTitle":524,"metaDescription":525,"mainTitle":3336,"subtitle":543,"heroImage":3351,"ctaButton":568,"ctaLink":569},[523],{"data":3337,"content":3338,"nodeType":74},{},[3339,3345],{"data":3340,"content":3341,"nodeType":536},{},[3342],{"data":3343,"marks":3344,"value":535,"nodeType":82},{},[],{"data":3346,"content":3347,"nodeType":87},{},[3348],{"data":3349,"marks":3350,"value":193,"nodeType":82},{},[],{"metadata":3352,"sys":3355,"fields":3360},{"tags":3353,"concepts":3354},[],[],{"space":3356,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":3358,"publishedVersion":556,"revision":24,"locale":29},{"sys":3357},{"type":12,"linkType":13,"id":14},{"sys":3359},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":3361},{"url":560,"details":3362,"fileName":566,"contentType":567},{"size":562,"image":3363},{"width":564,"height":565},{"sys":3365,"fields":3368},{"id":3366,"createdAt":3367},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":3369,"slug":3370,"articleIntro":-1,"category":3371},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[3372],{"metadata":3373,"sys":3376,"fields":3383},{"tags":3374,"concepts":3375},[],[],{"space":3377,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":3379,"publishedVersion":514,"revision":43,"contentType":3381,"locale":29},{"sys":3378},{"type":12,"linkType":13,"id":14},{"sys":3380},{"id":21,"type":12,"linkType":22},{"sys":3382},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":3384,"metaTitle":524,"metaDescription":525,"mainTitle":3385,"subtitle":543,"heroImage":3400,"ctaButton":568,"ctaLink":569},[523],{"data":3386,"content":3387,"nodeType":74},{},[3388,3394],{"data":3389,"content":3390,"nodeType":536},{},[3391],{"data":3392,"marks":3393,"value":535,"nodeType":82},{},[],{"data":3395,"content":3396,"nodeType":87},{},[3397],{"data":3398,"marks":3399,"value":193,"nodeType":82},{},[],{"metadata":3401,"sys":3404,"fields":3409},{"tags":3402,"concepts":3403},[],[],{"space":3405,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":3407,"publishedVersion":556,"revision":24,"locale":29},{"sys":3406},{"type":12,"linkType":13,"id":14},{"sys":3408},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":3410},{"url":560,"details":3411,"fileName":566,"contentType":567},{"size":562,"image":3412},{"width":564,"height":565},{"sys":3414,"fields":3417},{"id":3415,"createdAt":3416},"7GH5W3gIeo0kaxv4wDjiev","2025-04-25T13:17:58.562Z",{"title":3418,"slug":3419,"articleIntro":3418,"category":3420},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[3421],{"metadata":3422,"sys":3425,"fields":3432},{"tags":3423,"concepts":3424},[],[],{"space":3426,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":3428,"publishedVersion":514,"revision":43,"contentType":3430,"locale":29},{"sys":3427},{"type":12,"linkType":13,"id":14},{"sys":3429},{"id":21,"type":12,"linkType":22},{"sys":3431},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":3433,"metaTitle":524,"metaDescription":525,"mainTitle":3434,"subtitle":543,"heroImage":3449,"ctaButton":568,"ctaLink":569},[523],{"data":3435,"content":3436,"nodeType":74},{},[3437,3443],{"data":3438,"content":3439,"nodeType":536},{},[3440],{"data":3441,"marks":3442,"value":535,"nodeType":82},{},[],{"data":3444,"content":3445,"nodeType":87},{},[3446],{"data":3447,"marks":3448,"value":193,"nodeType":82},{},[],{"metadata":3450,"sys":3453,"fields":3458},{"tags":3451,"concepts":3452},[],[],{"space":3454,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":3456,"publishedVersion":556,"revision":24,"locale":29},{"sys":3455},{"type":12,"linkType":13,"id":14},{"sys":3457},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":3459},{"url":560,"details":3460,"fileName":566,"contentType":567},{"size":562,"image":3461},{"width":564,"height":565},{"sys":3463,"fields":3466},{"id":3464,"createdAt":3465},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":3467,"slug":3468,"articleIntro":3467,"category":3469},"Compte 508 - Obligations","compte-508-obligations",[3470],{"metadata":3471,"sys":3474,"fields":3481},{"tags":3472,"concepts":3473},[],[],{"space":3475,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":3477,"publishedVersion":514,"revision":43,"contentType":3479,"locale":29},{"sys":3476},{"type":12,"linkType":13,"id":14},{"sys":3478},{"id":21,"type":12,"linkType":22},{"sys":3480},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":3482,"metaTitle":524,"metaDescription":525,"mainTitle":3483,"subtitle":543,"heroImage":3498,"ctaButton":568,"ctaLink":569},[523],{"data":3484,"content":3485,"nodeType":74},{},[3486,3492],{"data":3487,"content":3488,"nodeType":536},{},[3489],{"data":3490,"marks":3491,"value":535,"nodeType":82},{},[],{"data":3493,"content":3494,"nodeType":87},{},[3495],{"data":3496,"marks":3497,"value":193,"nodeType":82},{},[],{"metadata":3499,"sys":3502,"fields":3507},{"tags":3500,"concepts":3501},[],[],{"space":3503,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":3505,"publishedVersion":556,"revision":24,"locale":29},{"sys":3504},{"type":12,"linkType":13,"id":14},{"sys":3506},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":3508},{"url":560,"details":3509,"fileName":566,"contentType":567},{"size":562,"image":3510},{"width":564,"height":565},{"sys":3512,"fields":3515},{"id":3513,"createdAt":3514},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":3516,"slug":3517,"articleIntro":3516,"category":3518},"2961 - Titres de participation","compte-2961-titres-de-participation",[3519],{"metadata":3520,"sys":3523,"fields":3530},{"tags":3521,"concepts":3522},[],[],{"space":3524,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":3526,"publishedVersion":514,"revision":43,"contentType":3528,"locale":29},{"sys":3525},{"type":12,"linkType":13,"id":14},{"sys":3527},{"id":21,"type":12,"linkType":22},{"sys":3529},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":3531,"metaTitle":524,"metaDescription":525,"mainTitle":3532,"subtitle":543,"heroImage":3547,"ctaButton":568,"ctaLink":569},[523],{"data":3533,"content":3534,"nodeType":74},{},[3535,3541],{"data":3536,"content":3537,"nodeType":536},{},[3538],{"data":3539,"marks":3540,"value":535,"nodeType":82},{},[],{"data":3542,"content":3543,"nodeType":87},{},[3544],{"data":3545,"marks":3546,"value":193,"nodeType":82},{},[],{"metadata":3548,"sys":3551,"fields":3556},{"tags":3549,"concepts":3550},[],[],{"space":3552,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":3554,"publishedVersion":556,"revision":24,"locale":29},{"sys":3553},{"type":12,"linkType":13,"id":14},{"sys":3555},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":3557},{"url":560,"details":3558,"fileName":566,"contentType":567},{"size":562,"image":3559},{"width":564,"height":565},{"sys":3561,"fields":3564},{"id":3562,"createdAt":3563},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":3565,"slug":3566,"articleIntro":3565,"category":3567},"72 - Production immobilisée","compte-72-production-immobilisee",[3568],{"metadata":3569,"sys":3572,"fields":3579},{"tags":3570,"concepts":3571},[],[],{"space":3573,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":3575,"publishedVersion":514,"revision":43,"contentType":3577,"locale":29},{"sys":3574},{"type":12,"linkType":13,"id":14},{"sys":3576},{"id":21,"type":12,"linkType":22},{"sys":3578},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":3580,"metaTitle":524,"metaDescription":525,"mainTitle":3581,"subtitle":543,"heroImage":3596,"ctaButton":568,"ctaLink":569},[523],{"data":3582,"content":3583,"nodeType":74},{},[3584,3590],{"data":3585,"content":3586,"nodeType":536},{},[3587],{"data":3588,"marks":3589,"value":535,"nodeType":82},{},[],{"data":3591,"content":3592,"nodeType":87},{},[3593],{"data":3594,"marks":3595,"value":193,"nodeType":82},{},[],{"metadata":3597,"sys":3600,"fields":3605},{"tags":3598,"concepts":3599},[],[],{"space":3601,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":3603,"publishedVersion":556,"revision":24,"locale":29},{"sys":3602},{"type":12,"linkType":13,"id":14},{"sys":3604},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":3606},{"url":560,"details":3607,"fileName":566,"contentType":567},{"size":562,"image":3608},{"width":564,"height":565},{"sys":3610,"fields":3613},{"id":3611,"createdAt":3612},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":3614,"slug":3615,"articleIntro":3614,"category":3616},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[3617],{"metadata":3618,"sys":3621,"fields":3628},{"tags":3619,"concepts":3620},[],[],{"space":3622,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":3624,"publishedVersion":514,"revision":43,"contentType":3626,"locale":29},{"sys":3623},{"type":12,"linkType":13,"id":14},{"sys":3625},{"id":21,"type":12,"linkType":22},{"sys":3627},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":3629,"metaTitle":524,"metaDescription":525,"mainTitle":3630,"subtitle":543,"heroImage":3645,"ctaButton":568,"ctaLink":569},[523],{"data":3631,"content":3632,"nodeType":74},{},[3633,3639],{"data":3634,"content":3635,"nodeType":536},{},[3636],{"data":3637,"marks":3638,"value":535,"nodeType":82},{},[],{"data":3640,"content":3641,"nodeType":87},{},[3642],{"data":3643,"marks":3644,"value":193,"nodeType":82},{},[],{"metadata":3646,"sys":3649,"fields":3654},{"tags":3647,"concepts":3648},[],[],{"space":3650,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":3652,"publishedVersion":556,"revision":24,"locale":29},{"sys":3651},{"type":12,"linkType":13,"id":14},{"sys":3653},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":3655},{"url":560,"details":3656,"fileName":566,"contentType":567},{"size":562,"image":3657},{"width":564,"height":565},{"sys":3659,"fields":3662},{"id":3660,"createdAt":3661},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":3663,"slug":3664,"articleIntro":3663,"category":3665},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[3666],{"metadata":3667,"sys":3670,"fields":3677},{"tags":3668,"concepts":3669},[],[],{"space":3671,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":3673,"publishedVersion":514,"revision":43,"contentType":3675,"locale":29},{"sys":3672},{"type":12,"linkType":13,"id":14},{"sys":3674},{"id":21,"type":12,"linkType":22},{"sys":3676},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":3678,"metaTitle":524,"metaDescription":525,"mainTitle":3679,"subtitle":543,"heroImage":3694,"ctaButton":568,"ctaLink":569},[523],{"data":3680,"content":3681,"nodeType":74},{},[3682,3688],{"data":3683,"content":3684,"nodeType":536},{},[3685],{"data":3686,"marks":3687,"value":535,"nodeType":82},{},[],{"data":3689,"content":3690,"nodeType":87},{},[3691],{"data":3692,"marks":3693,"value":193,"nodeType":82},{},[],{"metadata":3695,"sys":3698,"fields":3703},{"tags":3696,"concepts":3697},[],[],{"space":3699,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":3701,"publishedVersion":556,"revision":24,"locale":29},{"sys":3700},{"type":12,"linkType":13,"id":14},{"sys":3702},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":3704},{"url":560,"details":3705,"fileName":566,"contentType":567},{"size":562,"image":3706},{"width":564,"height":565},{"sys":3708,"fields":3711},{"id":3709,"createdAt":3710},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":3712,"slug":3713,"articleIntro":-1,"category":3714},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[3715],{"metadata":3716,"sys":3719,"fields":3726},{"tags":3717,"concepts":3718},[],[],{"space":3720,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":3722,"publishedVersion":514,"revision":43,"contentType":3724,"locale":29},{"sys":3721},{"type":12,"linkType":13,"id":14},{"sys":3723},{"id":21,"type":12,"linkType":22},{"sys":3725},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":3727,"metaTitle":524,"metaDescription":525,"mainTitle":3728,"subtitle":543,"heroImage":3743,"ctaButton":568,"ctaLink":569},[523],{"data":3729,"content":3730,"nodeType":74},{},[3731,3737],{"data":3732,"content":3733,"nodeType":536},{},[3734],{"data":3735,"marks":3736,"value":535,"nodeType":82},{},[],{"data":3738,"content":3739,"nodeType":87},{},[3740],{"data":3741,"marks":3742,"value":193,"nodeType":82},{},[],{"metadata":3744,"sys":3747,"fields":3752},{"tags":3745,"concepts":3746},[],[],{"space":3748,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":3750,"publishedVersion":556,"revision":24,"locale":29},{"sys":3749},{"type":12,"linkType":13,"id":14},{"sys":3751},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":3753},{"url":560,"details":3754,"fileName":566,"contentType":567},{"size":562,"image":3755},{"width":564,"height":565},{"sys":3757,"fields":3760},{"id":3758,"createdAt":3759},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":3761,"slug":3762,"articleIntro":3763,"category":3764},"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",[3765],{"metadata":3766,"sys":3769,"fields":3776},{"tags":3767,"concepts":3768},[],[],{"space":3770,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":3772,"publishedVersion":514,"revision":43,"contentType":3774,"locale":29},{"sys":3771},{"type":12,"linkType":13,"id":14},{"sys":3773},{"id":21,"type":12,"linkType":22},{"sys":3775},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":3777,"metaTitle":524,"metaDescription":525,"mainTitle":3778,"subtitle":543,"heroImage":3793,"ctaButton":568,"ctaLink":569},[523],{"data":3779,"content":3780,"nodeType":74},{},[3781,3787],{"data":3782,"content":3783,"nodeType":536},{},[3784],{"data":3785,"marks":3786,"value":535,"nodeType":82},{},[],{"data":3788,"content":3789,"nodeType":87},{},[3790],{"data":3791,"marks":3792,"value":193,"nodeType":82},{},[],{"metadata":3794,"sys":3797,"fields":3802},{"tags":3795,"concepts":3796},[],[],{"space":3798,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":3800,"publishedVersion":556,"revision":24,"locale":29},{"sys":3799},{"type":12,"linkType":13,"id":14},{"sys":3801},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":3803},{"url":560,"details":3804,"fileName":566,"contentType":567},{"size":562,"image":3805},{"width":564,"height":565},{"sys":3807,"fields":3810},{"id":3808,"createdAt":3809},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":3811,"slug":3812,"articleIntro":-1,"category":3813},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[3814],{"metadata":3815,"sys":3818,"fields":3825},{"tags":3816,"concepts":3817},[],[],{"space":3819,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":3821,"publishedVersion":514,"revision":43,"contentType":3823,"locale":29},{"sys":3820},{"type":12,"linkType":13,"id":14},{"sys":3822},{"id":21,"type":12,"linkType":22},{"sys":3824},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":3826,"metaTitle":524,"metaDescription":525,"mainTitle":3827,"subtitle":543,"heroImage":3842,"ctaButton":568,"ctaLink":569},[523],{"data":3828,"content":3829,"nodeType":74},{},[3830,3836],{"data":3831,"content":3832,"nodeType":536},{},[3833],{"data":3834,"marks":3835,"value":535,"nodeType":82},{},[],{"data":3837,"content":3838,"nodeType":87},{},[3839],{"data":3840,"marks":3841,"value":193,"nodeType":82},{},[],{"metadata":3843,"sys":3846,"fields":3851},{"tags":3844,"concepts":3845},[],[],{"space":3847,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":3849,"publishedVersion":556,"revision":24,"locale":29},{"sys":3848},{"type":12,"linkType":13,"id":14},{"sys":3850},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":3852},{"url":560,"details":3853,"fileName":566,"contentType":567},{"size":562,"image":3854},{"width":564,"height":565},{"sys":3856,"fields":3859},{"id":3857,"createdAt":3858},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":3860,"slug":3861,"articleIntro":-1,"category":3862},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[3863],{"metadata":3864,"sys":3867,"fields":3874},{"tags":3865,"concepts":3866},[],[],{"space":3868,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":3870,"publishedVersion":514,"revision":43,"contentType":3872,"locale":29},{"sys":3869},{"type":12,"linkType":13,"id":14},{"sys":3871},{"id":21,"type":12,"linkType":22},{"sys":3873},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":3875,"metaTitle":524,"metaDescription":525,"mainTitle":3876,"subtitle":543,"heroImage":3891,"ctaButton":568,"ctaLink":569},[523],{"data":3877,"content":3878,"nodeType":74},{},[3879,3885],{"data":3880,"content":3881,"nodeType":536},{},[3882],{"data":3883,"marks":3884,"value":535,"nodeType":82},{},[],{"data":3886,"content":3887,"nodeType":87},{},[3888],{"data":3889,"marks":3890,"value":193,"nodeType":82},{},[],{"metadata":3892,"sys":3895,"fields":3900},{"tags":3893,"concepts":3894},[],[],{"space":3896,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":3898,"publishedVersion":556,"revision":24,"locale":29},{"sys":3897},{"type":12,"linkType":13,"id":14},{"sys":3899},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":3901},{"url":560,"details":3902,"fileName":566,"contentType":567},{"size":562,"image":3903},{"width":564,"height":565},{"sys":3905,"fields":3908},{"id":3906,"createdAt":3907},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":3909,"slug":3910,"articleIntro":3909,"category":3911},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[3912],{"metadata":3913,"sys":3916,"fields":3923},{"tags":3914,"concepts":3915},[],[],{"space":3917,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":3919,"publishedVersion":514,"revision":43,"contentType":3921,"locale":29},{"sys":3918},{"type":12,"linkType":13,"id":14},{"sys":3920},{"id":21,"type":12,"linkType":22},{"sys":3922},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":3924,"metaTitle":524,"metaDescription":525,"mainTitle":3925,"subtitle":543,"heroImage":3940,"ctaButton":568,"ctaLink":569},[523],{"data":3926,"content":3927,"nodeType":74},{},[3928,3934],{"data":3929,"content":3930,"nodeType":536},{},[3931],{"data":3932,"marks":3933,"value":535,"nodeType":82},{},[],{"data":3935,"content":3936,"nodeType":87},{},[3937],{"data":3938,"marks":3939,"value":193,"nodeType":82},{},[],{"metadata":3941,"sys":3944,"fields":3949},{"tags":3942,"concepts":3943},[],[],{"space":3945,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":3947,"publishedVersion":556,"revision":24,"locale":29},{"sys":3946},{"type":12,"linkType":13,"id":14},{"sys":3948},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":3950},{"url":560,"details":3951,"fileName":566,"contentType":567},{"size":562,"image":3952},{"width":564,"height":565},{"sys":3954,"fields":3957},{"id":3955,"createdAt":3956},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":3958,"slug":3959,"articleIntro":3958,"category":3960},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[3961],{"metadata":3962,"sys":3965,"fields":3972},{"tags":3963,"concepts":3964},[],[],{"space":3966,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":3968,"publishedVersion":514,"revision":43,"contentType":3970,"locale":29},{"sys":3967},{"type":12,"linkType":13,"id":14},{"sys":3969},{"id":21,"type":12,"linkType":22},{"sys":3971},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":3973,"metaTitle":524,"metaDescription":525,"mainTitle":3974,"subtitle":543,"heroImage":3989,"ctaButton":568,"ctaLink":569},[523],{"data":3975,"content":3976,"nodeType":74},{},[3977,3983],{"data":3978,"content":3979,"nodeType":536},{},[3980],{"data":3981,"marks":3982,"value":535,"nodeType":82},{},[],{"data":3984,"content":3985,"nodeType":87},{},[3986],{"data":3987,"marks":3988,"value":193,"nodeType":82},{},[],{"metadata":3990,"sys":3993,"fields":3998},{"tags":3991,"concepts":3992},[],[],{"space":3994,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":3996,"publishedVersion":556,"revision":24,"locale":29},{"sys":3995},{"type":12,"linkType":13,"id":14},{"sys":3997},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":3999},{"url":560,"details":4000,"fileName":566,"contentType":567},{"size":562,"image":4001},{"width":564,"height":565},{"sys":4003,"fields":4006},{"id":4004,"createdAt":4005},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":4007,"slug":4008,"articleIntro":4007,"category":4009},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[4010],{"metadata":4011,"sys":4014,"fields":4021},{"tags":4012,"concepts":4013},[],[],{"space":4015,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":4017,"publishedVersion":514,"revision":43,"contentType":4019,"locale":29},{"sys":4016},{"type":12,"linkType":13,"id":14},{"sys":4018},{"id":21,"type":12,"linkType":22},{"sys":4020},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":4022,"metaTitle":524,"metaDescription":525,"mainTitle":4023,"subtitle":543,"heroImage":4038,"ctaButton":568,"ctaLink":569},[523],{"data":4024,"content":4025,"nodeType":74},{},[4026,4032],{"data":4027,"content":4028,"nodeType":536},{},[4029],{"data":4030,"marks":4031,"value":535,"nodeType":82},{},[],{"data":4033,"content":4034,"nodeType":87},{},[4035],{"data":4036,"marks":4037,"value":193,"nodeType":82},{},[],{"metadata":4039,"sys":4042,"fields":4047},{"tags":4040,"concepts":4041},[],[],{"space":4043,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":4045,"publishedVersion":556,"revision":24,"locale":29},{"sys":4044},{"type":12,"linkType":13,"id":14},{"sys":4046},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":4048},{"url":560,"details":4049,"fileName":566,"contentType":567},{"size":562,"image":4050},{"width":564,"height":565},{"sys":4052,"fields":4055},{"id":4053,"createdAt":4054},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":4056,"slug":4057,"articleIntro":-1,"category":4058},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[4059],{"metadata":4060,"sys":4063,"fields":4070},{"tags":4061,"concepts":4062},[],[],{"space":4064,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":4066,"publishedVersion":514,"revision":43,"contentType":4068,"locale":29},{"sys":4065},{"type":12,"linkType":13,"id":14},{"sys":4067},{"id":21,"type":12,"linkType":22},{"sys":4069},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":4071,"metaTitle":524,"metaDescription":525,"mainTitle":4072,"subtitle":543,"heroImage":4087,"ctaButton":568,"ctaLink":569},[523],{"data":4073,"content":4074,"nodeType":74},{},[4075,4081],{"data":4076,"content":4077,"nodeType":536},{},[4078],{"data":4079,"marks":4080,"value":535,"nodeType":82},{},[],{"data":4082,"content":4083,"nodeType":87},{},[4084],{"data":4085,"marks":4086,"value":193,"nodeType":82},{},[],{"metadata":4088,"sys":4091,"fields":4096},{"tags":4089,"concepts":4090},[],[],{"space":4092,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":4094,"publishedVersion":556,"revision":24,"locale":29},{"sys":4093},{"type":12,"linkType":13,"id":14},{"sys":4095},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":4097},{"url":560,"details":4098,"fileName":566,"contentType":567},{"size":562,"image":4099},{"width":564,"height":565},{"sys":4101,"fields":4104},{"id":4102,"createdAt":4103},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":4105,"slug":4106,"articleIntro":-1,"category":4107},"Compte 6226 - Honoraires","compte-6226-honoraires",[4108],{"metadata":4109,"sys":4112,"fields":4119},{"tags":4110,"concepts":4111},[],[],{"space":4113,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":4115,"publishedVersion":514,"revision":43,"contentType":4117,"locale":29},{"sys":4114},{"type":12,"linkType":13,"id":14},{"sys":4116},{"id":21,"type":12,"linkType":22},{"sys":4118},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":4120,"metaTitle":524,"metaDescription":525,"mainTitle":4121,"subtitle":543,"heroImage":4136,"ctaButton":568,"ctaLink":569},[523],{"data":4122,"content":4123,"nodeType":74},{},[4124,4130],{"data":4125,"content":4126,"nodeType":536},{},[4127],{"data":4128,"marks":4129,"value":535,"nodeType":82},{},[],{"data":4131,"content":4132,"nodeType":87},{},[4133],{"data":4134,"marks":4135,"value":193,"nodeType":82},{},[],{"metadata":4137,"sys":4140,"fields":4145},{"tags":4138,"concepts":4139},[],[],{"space":4141,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":4143,"publishedVersion":556,"revision":24,"locale":29},{"sys":4142},{"type":12,"linkType":13,"id":14},{"sys":4144},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":4146},{"url":560,"details":4147,"fileName":566,"contentType":567},{"size":562,"image":4148},{"width":564,"height":565},{"sys":4150,"fields":4153},{"id":4151,"createdAt":4152},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":4154,"slug":4155,"articleIntro":-1,"category":4156},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[4157],{"metadata":4158,"sys":4161,"fields":4168},{"tags":4159,"concepts":4160},[],[],{"space":4162,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":4164,"publishedVersion":514,"revision":43,"contentType":4166,"locale":29},{"sys":4163},{"type":12,"linkType":13,"id":14},{"sys":4165},{"id":21,"type":12,"linkType":22},{"sys":4167},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":4169,"metaTitle":524,"metaDescription":525,"mainTitle":4170,"subtitle":543,"heroImage":4185,"ctaButton":568,"ctaLink":569},[523],{"data":4171,"content":4172,"nodeType":74},{},[4173,4179],{"data":4174,"content":4175,"nodeType":536},{},[4176],{"data":4177,"marks":4178,"value":535,"nodeType":82},{},[],{"data":4180,"content":4181,"nodeType":87},{},[4182],{"data":4183,"marks":4184,"value":193,"nodeType":82},{},[],{"metadata":4186,"sys":4189,"fields":4194},{"tags":4187,"concepts":4188},[],[],{"space":4190,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":4192,"publishedVersion":556,"revision":24,"locale":29},{"sys":4191},{"type":12,"linkType":13,"id":14},{"sys":4193},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":4195},{"url":560,"details":4196,"fileName":566,"contentType":567},{"size":562,"image":4197},{"width":564,"height":565},{"sys":4199,"fields":4202},{"id":4200,"createdAt":4201},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":4203,"slug":4204,"articleIntro":4205,"category":4206},"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",[4207],{"metadata":4208,"sys":4211,"fields":4218},{"tags":4209,"concepts":4210},[],[],{"space":4212,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":4214,"publishedVersion":514,"revision":43,"contentType":4216,"locale":29},{"sys":4213},{"type":12,"linkType":13,"id":14},{"sys":4215},{"id":21,"type":12,"linkType":22},{"sys":4217},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":4219,"metaTitle":524,"metaDescription":525,"mainTitle":4220,"subtitle":543,"heroImage":4235,"ctaButton":568,"ctaLink":569},[523],{"data":4221,"content":4222,"nodeType":74},{},[4223,4229],{"data":4224,"content":4225,"nodeType":536},{},[4226],{"data":4227,"marks":4228,"value":535,"nodeType":82},{},[],{"data":4230,"content":4231,"nodeType":87},{},[4232],{"data":4233,"marks":4234,"value":193,"nodeType":82},{},[],{"metadata":4236,"sys":4239,"fields":4244},{"tags":4237,"concepts":4238},[],[],{"space":4240,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":4242,"publishedVersion":556,"revision":24,"locale":29},{"sys":4241},{"type":12,"linkType":13,"id":14},{"sys":4243},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":4245},{"url":560,"details":4246,"fileName":566,"contentType":567},{"size":562,"image":4247},{"width":564,"height":565},{"sys":4249,"fields":4252},{"id":4250,"createdAt":4251},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":4253,"slug":4254,"articleIntro":-1,"category":4255},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[4256],{"metadata":4257,"sys":4260,"fields":4267},{"tags":4258,"concepts":4259},[],[],{"space":4261,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":4263,"publishedVersion":514,"revision":43,"contentType":4265,"locale":29},{"sys":4262},{"type":12,"linkType":13,"id":14},{"sys":4264},{"id":21,"type":12,"linkType":22},{"sys":4266},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":4268,"metaTitle":524,"metaDescription":525,"mainTitle":4269,"subtitle":543,"heroImage":4284,"ctaButton":568,"ctaLink":569},[523],{"data":4270,"content":4271,"nodeType":74},{},[4272,4278],{"data":4273,"content":4274,"nodeType":536},{},[4275],{"data":4276,"marks":4277,"value":535,"nodeType":82},{},[],{"data":4279,"content":4280,"nodeType":87},{},[4281],{"data":4282,"marks":4283,"value":193,"nodeType":82},{},[],{"metadata":4285,"sys":4288,"fields":4293},{"tags":4286,"concepts":4287},[],[],{"space":4289,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":4291,"publishedVersion":556,"revision":24,"locale":29},{"sys":4290},{"type":12,"linkType":13,"id":14},{"sys":4292},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":4294},{"url":560,"details":4295,"fileName":566,"contentType":567},{"size":562,"image":4296},{"width":564,"height":565},{"sys":4298,"fields":4301},{"id":4299,"createdAt":4300},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":4302,"slug":4303,"articleIntro":4302,"category":4304},"Compte 614 - Charges locatives","compte-614-charges-locatives",[4305],{"metadata":4306,"sys":4309,"fields":4316},{"tags":4307,"concepts":4308},[],[],{"space":4310,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":4312,"publishedVersion":514,"revision":43,"contentType":4314,"locale":29},{"sys":4311},{"type":12,"linkType":13,"id":14},{"sys":4313},{"id":21,"type":12,"linkType":22},{"sys":4315},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":4317,"metaTitle":524,"metaDescription":525,"mainTitle":4318,"subtitle":543,"heroImage":4333,"ctaButton":568,"ctaLink":569},[523],{"data":4319,"content":4320,"nodeType":74},{},[4321,4327],{"data":4322,"content":4323,"nodeType":536},{},[4324],{"data":4325,"marks":4326,"value":535,"nodeType":82},{},[],{"data":4328,"content":4329,"nodeType":87},{},[4330],{"data":4331,"marks":4332,"value":193,"nodeType":82},{},[],{"metadata":4334,"sys":4337,"fields":4342},{"tags":4335,"concepts":4336},[],[],{"space":4338,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":4340,"publishedVersion":556,"revision":24,"locale":29},{"sys":4339},{"type":12,"linkType":13,"id":14},{"sys":4341},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":4343},{"url":560,"details":4344,"fileName":566,"contentType":567},{"size":562,"image":4345},{"width":564,"height":565},{"sys":4347,"fields":4350},{"id":4348,"createdAt":4349},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":4351,"slug":4352,"articleIntro":4351,"category":4353},"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",[4354],{"metadata":4355,"sys":4358,"fields":4365},{"tags":4356,"concepts":4357},[],[],{"space":4359,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":4361,"publishedVersion":514,"revision":43,"contentType":4363,"locale":29},{"sys":4360},{"type":12,"linkType":13,"id":14},{"sys":4362},{"id":21,"type":12,"linkType":22},{"sys":4364},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":4366,"metaTitle":524,"metaDescription":525,"mainTitle":4367,"subtitle":543,"heroImage":4382,"ctaButton":568,"ctaLink":569},[523],{"data":4368,"content":4369,"nodeType":74},{},[4370,4376],{"data":4371,"content":4372,"nodeType":536},{},[4373],{"data":4374,"marks":4375,"value":535,"nodeType":82},{},[],{"data":4377,"content":4378,"nodeType":87},{},[4379],{"data":4380,"marks":4381,"value":193,"nodeType":82},{},[],{"metadata":4383,"sys":4386,"fields":4391},{"tags":4384,"concepts":4385},[],[],{"space":4387,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":4389,"publishedVersion":556,"revision":24,"locale":29},{"sys":4388},{"type":12,"linkType":13,"id":14},{"sys":4390},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":4392},{"url":560,"details":4393,"fileName":566,"contentType":567},{"size":562,"image":4394},{"width":564,"height":565},{"sys":4396,"fields":4399},{"id":4397,"createdAt":4398},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":4400,"slug":4401,"articleIntro":-1,"category":4402},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[4403],{"metadata":4404,"sys":4407,"fields":4414},{"tags":4405,"concepts":4406},[],[],{"space":4408,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":4410,"publishedVersion":514,"revision":43,"contentType":4412,"locale":29},{"sys":4409},{"type":12,"linkType":13,"id":14},{"sys":4411},{"id":21,"type":12,"linkType":22},{"sys":4413},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":4415,"metaTitle":524,"metaDescription":525,"mainTitle":4416,"subtitle":543,"heroImage":4431,"ctaButton":568,"ctaLink":569},[523],{"data":4417,"content":4418,"nodeType":74},{},[4419,4425],{"data":4420,"content":4421,"nodeType":536},{},[4422],{"data":4423,"marks":4424,"value":535,"nodeType":82},{},[],{"data":4426,"content":4427,"nodeType":87},{},[4428],{"data":4429,"marks":4430,"value":193,"nodeType":82},{},[],{"metadata":4432,"sys":4435,"fields":4440},{"tags":4433,"concepts":4434},[],[],{"space":4436,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":4438,"publishedVersion":556,"revision":24,"locale":29},{"sys":4437},{"type":12,"linkType":13,"id":14},{"sys":4439},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":4441},{"url":560,"details":4442,"fileName":566,"contentType":567},{"size":562,"image":4443},{"width":564,"height":565},{"sys":4445,"fields":4448},{"id":4446,"createdAt":4447},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":4449,"slug":4450,"articleIntro":4449,"category":4451},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[4452],{"metadata":4453,"sys":4456,"fields":4463},{"tags":4454,"concepts":4455},[],[],{"space":4457,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":4459,"publishedVersion":514,"revision":43,"contentType":4461,"locale":29},{"sys":4458},{"type":12,"linkType":13,"id":14},{"sys":4460},{"id":21,"type":12,"linkType":22},{"sys":4462},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":4464,"metaTitle":524,"metaDescription":525,"mainTitle":4465,"subtitle":543,"heroImage":4480,"ctaButton":568,"ctaLink":569},[523],{"data":4466,"content":4467,"nodeType":74},{},[4468,4474],{"data":4469,"content":4470,"nodeType":536},{},[4471],{"data":4472,"marks":4473,"value":535,"nodeType":82},{},[],{"data":4475,"content":4476,"nodeType":87},{},[4477],{"data":4478,"marks":4479,"value":193,"nodeType":82},{},[],{"metadata":4481,"sys":4484,"fields":4489},{"tags":4482,"concepts":4483},[],[],{"space":4485,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":4487,"publishedVersion":556,"revision":24,"locale":29},{"sys":4486},{"type":12,"linkType":13,"id":14},{"sys":4488},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":4490},{"url":560,"details":4491,"fileName":566,"contentType":567},{"size":562,"image":4492},{"width":564,"height":565},{"sys":4494,"fields":4497},{"id":4495,"createdAt":4496},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":4498,"slug":4499,"articleIntro":4498,"category":4500},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[4501],{"metadata":4502,"sys":4505,"fields":4512},{"tags":4503,"concepts":4504},[],[],{"space":4506,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":4508,"publishedVersion":514,"revision":43,"contentType":4510,"locale":29},{"sys":4507},{"type":12,"linkType":13,"id":14},{"sys":4509},{"id":21,"type":12,"linkType":22},{"sys":4511},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":4513,"metaTitle":524,"metaDescription":525,"mainTitle":4514,"subtitle":543,"heroImage":4529,"ctaButton":568,"ctaLink":569},[523],{"data":4515,"content":4516,"nodeType":74},{},[4517,4523],{"data":4518,"content":4519,"nodeType":536},{},[4520],{"data":4521,"marks":4522,"value":535,"nodeType":82},{},[],{"data":4524,"content":4525,"nodeType":87},{},[4526],{"data":4527,"marks":4528,"value":193,"nodeType":82},{},[],{"metadata":4530,"sys":4533,"fields":4538},{"tags":4531,"concepts":4532},[],[],{"space":4534,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":4536,"publishedVersion":556,"revision":24,"locale":29},{"sys":4535},{"type":12,"linkType":13,"id":14},{"sys":4537},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":4539},{"url":560,"details":4540,"fileName":566,"contentType":567},{"size":562,"image":4541},{"width":564,"height":565},{"sys":4543,"fields":4546},{"id":4544,"createdAt":4545},"3I5KJd4shZBebKbC7AQxh7","2025-05-27T14:00:39.444Z",{"title":4547,"slug":4548,"articleIntro":4547,"category":4549},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[4550],{"metadata":4551,"sys":4554,"fields":4561},{"tags":4552,"concepts":4553},[],[],{"space":4555,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":4557,"publishedVersion":514,"revision":43,"contentType":4559,"locale":29},{"sys":4556},{"type":12,"linkType":13,"id":14},{"sys":4558},{"id":21,"type":12,"linkType":22},{"sys":4560},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":4562,"metaTitle":524,"metaDescription":525,"mainTitle":4563,"subtitle":543,"heroImage":4578,"ctaButton":568,"ctaLink":569},[523],{"data":4564,"content":4565,"nodeType":74},{},[4566,4572],{"data":4567,"content":4568,"nodeType":536},{},[4569],{"data":4570,"marks":4571,"value":535,"nodeType":82},{},[],{"data":4573,"content":4574,"nodeType":87},{},[4575],{"data":4576,"marks":4577,"value":193,"nodeType":82},{},[],{"metadata":4579,"sys":4582,"fields":4587},{"tags":4580,"concepts":4581},[],[],{"space":4583,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":4585,"publishedVersion":556,"revision":24,"locale":29},{"sys":4584},{"type":12,"linkType":13,"id":14},{"sys":4586},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":4588},{"url":560,"details":4589,"fileName":566,"contentType":567},{"size":562,"image":4590},{"width":564,"height":565},{"sys":4592,"fields":4594},{"id":4593,"createdAt":2338},"2TO1W2hucSJxWox9xj2EhW",{"title":4595,"slug":4596,"articleIntro":4595,"category":4597},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[4598],{"metadata":4599,"sys":4602,"fields":4609},{"tags":4600,"concepts":4601},[],[],{"space":4603,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":4605,"publishedVersion":514,"revision":43,"contentType":4607,"locale":29},{"sys":4604},{"type":12,"linkType":13,"id":14},{"sys":4606},{"id":21,"type":12,"linkType":22},{"sys":4608},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":4610,"metaTitle":524,"metaDescription":525,"mainTitle":4611,"subtitle":543,"heroImage":4626,"ctaButton":568,"ctaLink":569},[523],{"data":4612,"content":4613,"nodeType":74},{},[4614,4620],{"data":4615,"content":4616,"nodeType":536},{},[4617],{"data":4618,"marks":4619,"value":535,"nodeType":82},{},[],{"data":4621,"content":4622,"nodeType":87},{},[4623],{"data":4624,"marks":4625,"value":193,"nodeType":82},{},[],{"metadata":4627,"sys":4630,"fields":4635},{"tags":4628,"concepts":4629},[],[],{"space":4631,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":4633,"publishedVersion":556,"revision":24,"locale":29},{"sys":4632},{"type":12,"linkType":13,"id":14},{"sys":4634},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":4636},{"url":560,"details":4637,"fileName":566,"contentType":567},{"size":562,"image":4638},{"width":564,"height":565},{"sys":4640,"fields":4643},{"id":4641,"createdAt":4642},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":4644,"slug":4645,"articleIntro":-1,"category":4646},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[4647],{"metadata":4648,"sys":4651,"fields":4658},{"tags":4649,"concepts":4650},[],[],{"space":4652,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":4654,"publishedVersion":514,"revision":43,"contentType":4656,"locale":29},{"sys":4653},{"type":12,"linkType":13,"id":14},{"sys":4655},{"id":21,"type":12,"linkType":22},{"sys":4657},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":4659,"metaTitle":524,"metaDescription":525,"mainTitle":4660,"subtitle":543,"heroImage":4675,"ctaButton":568,"ctaLink":569},[523],{"data":4661,"content":4662,"nodeType":74},{},[4663,4669],{"data":4664,"content":4665,"nodeType":536},{},[4666],{"data":4667,"marks":4668,"value":535,"nodeType":82},{},[],{"data":4670,"content":4671,"nodeType":87},{},[4672],{"data":4673,"marks":4674,"value":193,"nodeType":82},{},[],{"metadata":4676,"sys":4679,"fields":4684},{"tags":4677,"concepts":4678},[],[],{"space":4680,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":4682,"publishedVersion":556,"revision":24,"locale":29},{"sys":4681},{"type":12,"linkType":13,"id":14},{"sys":4683},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":4685},{"url":560,"details":4686,"fileName":566,"contentType":567},{"size":562,"image":4687},{"width":564,"height":565},{"sys":4689,"fields":4692},{"id":4690,"createdAt":4691},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":4693,"slug":4694,"articleIntro":4693,"category":4695},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[4696],{"metadata":4697,"sys":4700,"fields":4707},{"tags":4698,"concepts":4699},[],[],{"space":4701,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":4703,"publishedVersion":514,"revision":43,"contentType":4705,"locale":29},{"sys":4702},{"type":12,"linkType":13,"id":14},{"sys":4704},{"id":21,"type":12,"linkType":22},{"sys":4706},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":4708,"metaTitle":524,"metaDescription":525,"mainTitle":4709,"subtitle":543,"heroImage":4724,"ctaButton":568,"ctaLink":569},[523],{"data":4710,"content":4711,"nodeType":74},{},[4712,4718],{"data":4713,"content":4714,"nodeType":536},{},[4715],{"data":4716,"marks":4717,"value":535,"nodeType":82},{},[],{"data":4719,"content":4720,"nodeType":87},{},[4721],{"data":4722,"marks":4723,"value":193,"nodeType":82},{},[],{"metadata":4725,"sys":4728,"fields":4733},{"tags":4726,"concepts":4727},[],[],{"space":4729,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":4731,"publishedVersion":556,"revision":24,"locale":29},{"sys":4730},{"type":12,"linkType":13,"id":14},{"sys":4732},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":4734},{"url":560,"details":4735,"fileName":566,"contentType":567},{"size":562,"image":4736},{"width":564,"height":565},{"sys":4738,"fields":4741},{"id":4739,"createdAt":4740},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":4742,"slug":4743,"articleIntro":4742,"category":4744},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[4745],{"metadata":4746,"sys":4749,"fields":4756},{"tags":4747,"concepts":4748},[],[],{"space":4750,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":4752,"publishedVersion":514,"revision":43,"contentType":4754,"locale":29},{"sys":4751},{"type":12,"linkType":13,"id":14},{"sys":4753},{"id":21,"type":12,"linkType":22},{"sys":4755},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":4757,"metaTitle":524,"metaDescription":525,"mainTitle":4758,"subtitle":543,"heroImage":4773,"ctaButton":568,"ctaLink":569},[523],{"data":4759,"content":4760,"nodeType":74},{},[4761,4767],{"data":4762,"content":4763,"nodeType":536},{},[4764],{"data":4765,"marks":4766,"value":535,"nodeType":82},{},[],{"data":4768,"content":4769,"nodeType":87},{},[4770],{"data":4771,"marks":4772,"value":193,"nodeType":82},{},[],{"metadata":4774,"sys":4777,"fields":4782},{"tags":4775,"concepts":4776},[],[],{"space":4778,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":4780,"publishedVersion":556,"revision":24,"locale":29},{"sys":4779},{"type":12,"linkType":13,"id":14},{"sys":4781},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":4783},{"url":560,"details":4784,"fileName":566,"contentType":567},{"size":562,"image":4785},{"width":564,"height":565},{"sys":4787,"fields":4790},{"id":4788,"createdAt":4789},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":4791,"slug":4792,"articleIntro":4791,"category":4793},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[4794],{"metadata":4795,"sys":4798,"fields":4805},{"tags":4796,"concepts":4797},[],[],{"space":4799,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":4801,"publishedVersion":514,"revision":43,"contentType":4803,"locale":29},{"sys":4800},{"type":12,"linkType":13,"id":14},{"sys":4802},{"id":21,"type":12,"linkType":22},{"sys":4804},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":4806,"metaTitle":524,"metaDescription":525,"mainTitle":4807,"subtitle":543,"heroImage":4822,"ctaButton":568,"ctaLink":569},[523],{"data":4808,"content":4809,"nodeType":74},{},[4810,4816],{"data":4811,"content":4812,"nodeType":536},{},[4813],{"data":4814,"marks":4815,"value":535,"nodeType":82},{},[],{"data":4817,"content":4818,"nodeType":87},{},[4819],{"data":4820,"marks":4821,"value":193,"nodeType":82},{},[],{"metadata":4823,"sys":4826,"fields":4831},{"tags":4824,"concepts":4825},[],[],{"space":4827,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":4829,"publishedVersion":556,"revision":24,"locale":29},{"sys":4828},{"type":12,"linkType":13,"id":14},{"sys":4830},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":4832},{"url":560,"details":4833,"fileName":566,"contentType":567},{"size":562,"image":4834},{"width":564,"height":565},{"sys":4836,"fields":4839},{"id":4837,"createdAt":4838},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":4840,"slug":4841,"articleIntro":4840,"category":4842},"426 - Personnel - Dépôts","compte-426-personnel-depots",[4843],{"metadata":4844,"sys":4847,"fields":4854},{"tags":4845,"concepts":4846},[],[],{"space":4848,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":4850,"publishedVersion":514,"revision":43,"contentType":4852,"locale":29},{"sys":4849},{"type":12,"linkType":13,"id":14},{"sys":4851},{"id":21,"type":12,"linkType":22},{"sys":4853},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":4855,"metaTitle":524,"metaDescription":525,"mainTitle":4856,"subtitle":543,"heroImage":4871,"ctaButton":568,"ctaLink":569},[523],{"data":4857,"content":4858,"nodeType":74},{},[4859,4865],{"data":4860,"content":4861,"nodeType":536},{},[4862],{"data":4863,"marks":4864,"value":535,"nodeType":82},{},[],{"data":4866,"content":4867,"nodeType":87},{},[4868],{"data":4869,"marks":4870,"value":193,"nodeType":82},{},[],{"metadata":4872,"sys":4875,"fields":4880},{"tags":4873,"concepts":4874},[],[],{"space":4876,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":4878,"publishedVersion":556,"revision":24,"locale":29},{"sys":4877},{"type":12,"linkType":13,"id":14},{"sys":4879},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":4881},{"url":560,"details":4882,"fileName":566,"contentType":567},{"size":562,"image":4883},{"width":564,"height":565},{"sys":4885,"fields":4888},{"id":4886,"createdAt":4887},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":4889,"slug":4890,"articleIntro":4889,"category":4891},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[4892],{"metadata":4893,"sys":4896,"fields":4903},{"tags":4894,"concepts":4895},[],[],{"space":4897,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":4899,"publishedVersion":514,"revision":43,"contentType":4901,"locale":29},{"sys":4898},{"type":12,"linkType":13,"id":14},{"sys":4900},{"id":21,"type":12,"linkType":22},{"sys":4902},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":4904,"metaTitle":524,"metaDescription":525,"mainTitle":4905,"subtitle":543,"heroImage":4920,"ctaButton":568,"ctaLink":569},[523],{"data":4906,"content":4907,"nodeType":74},{},[4908,4914],{"data":4909,"content":4910,"nodeType":536},{},[4911],{"data":4912,"marks":4913,"value":535,"nodeType":82},{},[],{"data":4915,"content":4916,"nodeType":87},{},[4917],{"data":4918,"marks":4919,"value":193,"nodeType":82},{},[],{"metadata":4921,"sys":4924,"fields":4929},{"tags":4922,"concepts":4923},[],[],{"space":4925,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":4927,"publishedVersion":556,"revision":24,"locale":29},{"sys":4926},{"type":12,"linkType":13,"id":14},{"sys":4928},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":4930},{"url":560,"details":4931,"fileName":566,"contentType":567},{"size":562,"image":4932},{"width":564,"height":565},{"sys":4934,"fields":4937},{"id":4935,"createdAt":4936},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":4938,"slug":4939,"articleIntro":4938,"category":4940},"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",[4941],{"metadata":4942,"sys":4945,"fields":4952},{"tags":4943,"concepts":4944},[],[],{"space":4946,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":4948,"publishedVersion":514,"revision":43,"contentType":4950,"locale":29},{"sys":4947},{"type":12,"linkType":13,"id":14},{"sys":4949},{"id":21,"type":12,"linkType":22},{"sys":4951},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":4953,"metaTitle":524,"metaDescription":525,"mainTitle":4954,"subtitle":543,"heroImage":4969,"ctaButton":568,"ctaLink":569},[523],{"data":4955,"content":4956,"nodeType":74},{},[4957,4963],{"data":4958,"content":4959,"nodeType":536},{},[4960],{"data":4961,"marks":4962,"value":535,"nodeType":82},{},[],{"data":4964,"content":4965,"nodeType":87},{},[4966],{"data":4967,"marks":4968,"value":193,"nodeType":82},{},[],{"metadata":4970,"sys":4973,"fields":4978},{"tags":4971,"concepts":4972},[],[],{"space":4974,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":4976,"publishedVersion":556,"revision":24,"locale":29},{"sys":4975},{"type":12,"linkType":13,"id":14},{"sys":4977},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":4979},{"url":560,"details":4980,"fileName":566,"contentType":567},{"size":562,"image":4981},{"width":564,"height":565},{"sys":4983,"fields":4986},{"id":4984,"createdAt":4985},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":4987,"slug":4988,"articleIntro":4987,"category":4989},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[4990],{"metadata":4991,"sys":4994,"fields":5001},{"tags":4992,"concepts":4993},[],[],{"space":4995,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":4997,"publishedVersion":514,"revision":43,"contentType":4999,"locale":29},{"sys":4996},{"type":12,"linkType":13,"id":14},{"sys":4998},{"id":21,"type":12,"linkType":22},{"sys":5000},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":5002,"metaTitle":524,"metaDescription":525,"mainTitle":5003,"subtitle":543,"heroImage":5018,"ctaButton":568,"ctaLink":569},[523],{"data":5004,"content":5005,"nodeType":74},{},[5006,5012],{"data":5007,"content":5008,"nodeType":536},{},[5009],{"data":5010,"marks":5011,"value":535,"nodeType":82},{},[],{"data":5013,"content":5014,"nodeType":87},{},[5015],{"data":5016,"marks":5017,"value":193,"nodeType":82},{},[],{"metadata":5019,"sys":5022,"fields":5027},{"tags":5020,"concepts":5021},[],[],{"space":5023,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":5025,"publishedVersion":556,"revision":24,"locale":29},{"sys":5024},{"type":12,"linkType":13,"id":14},{"sys":5026},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":5028},{"url":560,"details":5029,"fileName":566,"contentType":567},{"size":562,"image":5030},{"width":564,"height":565},{"sys":5032,"fields":5035},{"id":5033,"createdAt":5034},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":5036,"slug":5037,"articleIntro":5036,"category":5038},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[5039],{"metadata":5040,"sys":5043,"fields":5050},{"tags":5041,"concepts":5042},[],[],{"space":5044,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":5046,"publishedVersion":514,"revision":43,"contentType":5048,"locale":29},{"sys":5045},{"type":12,"linkType":13,"id":14},{"sys":5047},{"id":21,"type":12,"linkType":22},{"sys":5049},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":5051,"metaTitle":524,"metaDescription":525,"mainTitle":5052,"subtitle":543,"heroImage":5067,"ctaButton":568,"ctaLink":569},[523],{"data":5053,"content":5054,"nodeType":74},{},[5055,5061],{"data":5056,"content":5057,"nodeType":536},{},[5058],{"data":5059,"marks":5060,"value":535,"nodeType":82},{},[],{"data":5062,"content":5063,"nodeType":87},{},[5064],{"data":5065,"marks":5066,"value":193,"nodeType":82},{},[],{"metadata":5068,"sys":5071,"fields":5076},{"tags":5069,"concepts":5070},[],[],{"space":5072,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":5074,"publishedVersion":556,"revision":24,"locale":29},{"sys":5073},{"type":12,"linkType":13,"id":14},{"sys":5075},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":5077},{"url":560,"details":5078,"fileName":566,"contentType":567},{"size":562,"image":5079},{"width":564,"height":565},{"sys":5081,"fields":5084},{"id":5082,"createdAt":5083},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":5085,"slug":5086,"articleIntro":5085,"category":5087},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[5088],{"metadata":5089,"sys":5092,"fields":5099},{"tags":5090,"concepts":5091},[],[],{"space":5093,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":5095,"publishedVersion":514,"revision":43,"contentType":5097,"locale":29},{"sys":5094},{"type":12,"linkType":13,"id":14},{"sys":5096},{"id":21,"type":12,"linkType":22},{"sys":5098},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":5100,"metaTitle":524,"metaDescription":525,"mainTitle":5101,"subtitle":543,"heroImage":5116,"ctaButton":568,"ctaLink":569},[523],{"data":5102,"content":5103,"nodeType":74},{},[5104,5110],{"data":5105,"content":5106,"nodeType":536},{},[5107],{"data":5108,"marks":5109,"value":535,"nodeType":82},{},[],{"data":5111,"content":5112,"nodeType":87},{},[5113],{"data":5114,"marks":5115,"value":193,"nodeType":82},{},[],{"metadata":5117,"sys":5120,"fields":5125},{"tags":5118,"concepts":5119},[],[],{"space":5121,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":5123,"publishedVersion":556,"revision":24,"locale":29},{"sys":5122},{"type":12,"linkType":13,"id":14},{"sys":5124},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":5126},{"url":560,"details":5127,"fileName":566,"contentType":567},{"size":562,"image":5128},{"width":564,"height":565},{"sys":5130,"fields":5133},{"id":5131,"createdAt":5132},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":5134,"slug":5135,"articleIntro":5134,"category":5136},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[5137],{"metadata":5138,"sys":5141,"fields":5148},{"tags":5139,"concepts":5140},[],[],{"space":5142,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":5144,"publishedVersion":514,"revision":43,"contentType":5146,"locale":29},{"sys":5143},{"type":12,"linkType":13,"id":14},{"sys":5145},{"id":21,"type":12,"linkType":22},{"sys":5147},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":5149,"metaTitle":524,"metaDescription":525,"mainTitle":5150,"subtitle":543,"heroImage":5165,"ctaButton":568,"ctaLink":569},[523],{"data":5151,"content":5152,"nodeType":74},{},[5153,5159],{"data":5154,"content":5155,"nodeType":536},{},[5156],{"data":5157,"marks":5158,"value":535,"nodeType":82},{},[],{"data":5160,"content":5161,"nodeType":87},{},[5162],{"data":5163,"marks":5164,"value":193,"nodeType":82},{},[],{"metadata":5166,"sys":5169,"fields":5174},{"tags":5167,"concepts":5168},[],[],{"space":5170,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":5172,"publishedVersion":556,"revision":24,"locale":29},{"sys":5171},{"type":12,"linkType":13,"id":14},{"sys":5173},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":5175},{"url":560,"details":5176,"fileName":566,"contentType":567},{"size":562,"image":5177},{"width":564,"height":565},{"sys":5179,"fields":5182},{"id":5180,"createdAt":5181},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":5183,"slug":5184,"articleIntro":5183,"category":5185},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[5186],{"metadata":5187,"sys":5190,"fields":5197},{"tags":5188,"concepts":5189},[],[],{"space":5191,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":5193,"publishedVersion":514,"revision":43,"contentType":5195,"locale":29},{"sys":5192},{"type":12,"linkType":13,"id":14},{"sys":5194},{"id":21,"type":12,"linkType":22},{"sys":5196},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":5198,"metaTitle":524,"metaDescription":525,"mainTitle":5199,"subtitle":543,"heroImage":5214,"ctaButton":568,"ctaLink":569},[523],{"data":5200,"content":5201,"nodeType":74},{},[5202,5208],{"data":5203,"content":5204,"nodeType":536},{},[5205],{"data":5206,"marks":5207,"value":535,"nodeType":82},{},[],{"data":5209,"content":5210,"nodeType":87},{},[5211],{"data":5212,"marks":5213,"value":193,"nodeType":82},{},[],{"metadata":5215,"sys":5218,"fields":5223},{"tags":5216,"concepts":5217},[],[],{"space":5219,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":5221,"publishedVersion":556,"revision":24,"locale":29},{"sys":5220},{"type":12,"linkType":13,"id":14},{"sys":5222},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":5224},{"url":560,"details":5225,"fileName":566,"contentType":567},{"size":562,"image":5226},{"width":564,"height":565},{"sys":5228,"fields":5231},{"id":5229,"createdAt":5230},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":5232,"slug":5233,"articleIntro":5232,"category":5234},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[5235],{"metadata":5236,"sys":5239,"fields":5246},{"tags":5237,"concepts":5238},[],[],{"space":5240,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":5242,"publishedVersion":514,"revision":43,"contentType":5244,"locale":29},{"sys":5241},{"type":12,"linkType":13,"id":14},{"sys":5243},{"id":21,"type":12,"linkType":22},{"sys":5245},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":5247,"metaTitle":524,"metaDescription":525,"mainTitle":5248,"subtitle":543,"heroImage":5263,"ctaButton":568,"ctaLink":569},[523],{"data":5249,"content":5250,"nodeType":74},{},[5251,5257],{"data":5252,"content":5253,"nodeType":536},{},[5254],{"data":5255,"marks":5256,"value":535,"nodeType":82},{},[],{"data":5258,"content":5259,"nodeType":87},{},[5260],{"data":5261,"marks":5262,"value":193,"nodeType":82},{},[],{"metadata":5264,"sys":5267,"fields":5272},{"tags":5265,"concepts":5266},[],[],{"space":5268,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":5270,"publishedVersion":556,"revision":24,"locale":29},{"sys":5269},{"type":12,"linkType":13,"id":14},{"sys":5271},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":5273},{"url":560,"details":5274,"fileName":566,"contentType":567},{"size":562,"image":5275},{"width":564,"height":565},{"sys":5277,"fields":5280},{"id":5278,"createdAt":5279},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":5281,"slug":5282,"articleIntro":5281,"category":5283},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[5284],{"metadata":5285,"sys":5288,"fields":5295},{"tags":5286,"concepts":5287},[],[],{"space":5289,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":5291,"publishedVersion":514,"revision":43,"contentType":5293,"locale":29},{"sys":5290},{"type":12,"linkType":13,"id":14},{"sys":5292},{"id":21,"type":12,"linkType":22},{"sys":5294},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":5296,"metaTitle":524,"metaDescription":525,"mainTitle":5297,"subtitle":543,"heroImage":5312,"ctaButton":568,"ctaLink":569},[523],{"data":5298,"content":5299,"nodeType":74},{},[5300,5306],{"data":5301,"content":5302,"nodeType":536},{},[5303],{"data":5304,"marks":5305,"value":535,"nodeType":82},{},[],{"data":5307,"content":5308,"nodeType":87},{},[5309],{"data":5310,"marks":5311,"value":193,"nodeType":82},{},[],{"metadata":5313,"sys":5316,"fields":5321},{"tags":5314,"concepts":5315},[],[],{"space":5317,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":5319,"publishedVersion":556,"revision":24,"locale":29},{"sys":5318},{"type":12,"linkType":13,"id":14},{"sys":5320},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":5322},{"url":560,"details":5323,"fileName":566,"contentType":567},{"size":562,"image":5324},{"width":564,"height":565},{"sys":5326,"fields":5329},{"id":5327,"createdAt":5328},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":5330,"slug":5331,"articleIntro":5330,"category":5332},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[5333],{"metadata":5334,"sys":5337,"fields":5344},{"tags":5335,"concepts":5336},[],[],{"space":5338,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":5340,"publishedVersion":514,"revision":43,"contentType":5342,"locale":29},{"sys":5339},{"type":12,"linkType":13,"id":14},{"sys":5341},{"id":21,"type":12,"linkType":22},{"sys":5343},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":5345,"metaTitle":524,"metaDescription":525,"mainTitle":5346,"subtitle":543,"heroImage":5361,"ctaButton":568,"ctaLink":569},[523],{"data":5347,"content":5348,"nodeType":74},{},[5349,5355],{"data":5350,"content":5351,"nodeType":536},{},[5352],{"data":5353,"marks":5354,"value":535,"nodeType":82},{},[],{"data":5356,"content":5357,"nodeType":87},{},[5358],{"data":5359,"marks":5360,"value":193,"nodeType":82},{},[],{"metadata":5362,"sys":5365,"fields":5370},{"tags":5363,"concepts":5364},[],[],{"space":5366,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":5368,"publishedVersion":556,"revision":24,"locale":29},{"sys":5367},{"type":12,"linkType":13,"id":14},{"sys":5369},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":5371},{"url":560,"details":5372,"fileName":566,"contentType":567},{"size":562,"image":5373},{"width":564,"height":565},{"sys":5375,"fields":5378},{"id":5376,"createdAt":5377},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":5379,"slug":5380,"articleIntro":5379,"category":5381},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[5382],{"metadata":5383,"sys":5386,"fields":5393},{"tags":5384,"concepts":5385},[],[],{"space":5387,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":5389,"publishedVersion":514,"revision":43,"contentType":5391,"locale":29},{"sys":5388},{"type":12,"linkType":13,"id":14},{"sys":5390},{"id":21,"type":12,"linkType":22},{"sys":5392},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":5394,"metaTitle":524,"metaDescription":525,"mainTitle":5395,"subtitle":543,"heroImage":5410,"ctaButton":568,"ctaLink":569},[523],{"data":5396,"content":5397,"nodeType":74},{},[5398,5404],{"data":5399,"content":5400,"nodeType":536},{},[5401],{"data":5402,"marks":5403,"value":535,"nodeType":82},{},[],{"data":5405,"content":5406,"nodeType":87},{},[5407],{"data":5408,"marks":5409,"value":193,"nodeType":82},{},[],{"metadata":5411,"sys":5414,"fields":5419},{"tags":5412,"concepts":5413},[],[],{"space":5415,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":5417,"publishedVersion":556,"revision":24,"locale":29},{"sys":5416},{"type":12,"linkType":13,"id":14},{"sys":5418},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":5420},{"url":560,"details":5421,"fileName":566,"contentType":567},{"size":562,"image":5422},{"width":564,"height":565},{"sys":5424,"fields":5427},{"id":5425,"createdAt":5426},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":5428,"slug":5429,"articleIntro":5428,"category":5430},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[5431],{"metadata":5432,"sys":5435,"fields":5442},{"tags":5433,"concepts":5434},[],[],{"space":5436,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":5438,"publishedVersion":514,"revision":43,"contentType":5440,"locale":29},{"sys":5437},{"type":12,"linkType":13,"id":14},{"sys":5439},{"id":21,"type":12,"linkType":22},{"sys":5441},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":5443,"metaTitle":524,"metaDescription":525,"mainTitle":5444,"subtitle":543,"heroImage":5459,"ctaButton":568,"ctaLink":569},[523],{"data":5445,"content":5446,"nodeType":74},{},[5447,5453],{"data":5448,"content":5449,"nodeType":536},{},[5450],{"data":5451,"marks":5452,"value":535,"nodeType":82},{},[],{"data":5454,"content":5455,"nodeType":87},{},[5456],{"data":5457,"marks":5458,"value":193,"nodeType":82},{},[],{"metadata":5460,"sys":5463,"fields":5468},{"tags":5461,"concepts":5462},[],[],{"space":5464,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":5466,"publishedVersion":556,"revision":24,"locale":29},{"sys":5465},{"type":12,"linkType":13,"id":14},{"sys":5467},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":5469},{"url":560,"details":5470,"fileName":566,"contentType":567},{"size":562,"image":5471},{"width":564,"height":565},{"sys":5473,"fields":5476},{"id":5474,"createdAt":5475},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":5477,"slug":5478,"articleIntro":5477,"category":5479},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[5480],{"metadata":5481,"sys":5484,"fields":5491},{"tags":5482,"concepts":5483},[],[],{"space":5485,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":5487,"publishedVersion":514,"revision":43,"contentType":5489,"locale":29},{"sys":5486},{"type":12,"linkType":13,"id":14},{"sys":5488},{"id":21,"type":12,"linkType":22},{"sys":5490},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":5492,"metaTitle":524,"metaDescription":525,"mainTitle":5493,"subtitle":543,"heroImage":5508,"ctaButton":568,"ctaLink":569},[523],{"data":5494,"content":5495,"nodeType":74},{},[5496,5502],{"data":5497,"content":5498,"nodeType":536},{},[5499],{"data":5500,"marks":5501,"value":535,"nodeType":82},{},[],{"data":5503,"content":5504,"nodeType":87},{},[5505],{"data":5506,"marks":5507,"value":193,"nodeType":82},{},[],{"metadata":5509,"sys":5512,"fields":5517},{"tags":5510,"concepts":5511},[],[],{"space":5513,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":5515,"publishedVersion":556,"revision":24,"locale":29},{"sys":5514},{"type":12,"linkType":13,"id":14},{"sys":5516},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":5518},{"url":560,"details":5519,"fileName":566,"contentType":567},{"size":562,"image":5520},{"width":564,"height":565},{"sys":5522,"fields":5525},{"id":5523,"createdAt":5524},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":5526,"slug":5527,"articleIntro":5528,"category":5529},"Plan comptable 2026 : la liste complète des comptes du PCG","plan-comptable-general","Le plan comptable est la liste normalisée des comptes qu'une entreprise utilise pour enregistrer l'ensemble de ses opérations. En France, il est fixé par le Plan Comptable Général (PCG), défini par le règlement ANC n°2014‑03. Depuis la réforme de modernisation des états financiers, le plan comptable 2026 applique un format simplifié : nombre de comptes réduit, disparition quasi-totale du résultat exceptionnel et nouveaux modèles d'états financiers. Retrouvez ci-dessous la liste complète des comptes par classe (1 à 8), les nouveautés 2026 et un modèle de plan comptable à télécharger gratuitement (PDF et Excel).",[5530],{"metadata":5531,"sys":5534,"fields":5541},{"tags":5532,"concepts":5533},[],[],{"space":5535,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":5537,"publishedVersion":514,"revision":43,"contentType":5539,"locale":29},{"sys":5536},{"type":12,"linkType":13,"id":14},{"sys":5538},{"id":21,"type":12,"linkType":22},{"sys":5540},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":5542,"metaTitle":524,"metaDescription":525,"mainTitle":5543,"subtitle":543,"heroImage":5558,"ctaButton":568,"ctaLink":569},[523],{"data":5544,"content":5545,"nodeType":74},{},[5546,5552],{"data":5547,"content":5548,"nodeType":536},{},[5549],{"data":5550,"marks":5551,"value":535,"nodeType":82},{},[],{"data":5553,"content":5554,"nodeType":87},{},[5555],{"data":5556,"marks":5557,"value":193,"nodeType":82},{},[],{"metadata":5559,"sys":5562,"fields":5567},{"tags":5560,"concepts":5561},[],[],{"space":5563,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":5565,"publishedVersion":556,"revision":24,"locale":29},{"sys":5564},{"type":12,"linkType":13,"id":14},{"sys":5566},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":5568},{"url":560,"details":5569,"fileName":566,"contentType":567},{"size":562,"image":5570},{"width":564,"height":565},{"sys":5572,"fields":5575},{"id":5573,"createdAt":5574},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":5576,"slug":5577,"articleIntro":5576,"category":5578},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[5579],{"metadata":5580,"sys":5583,"fields":5590},{"tags":5581,"concepts":5582},[],[],{"space":5584,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":5586,"publishedVersion":514,"revision":43,"contentType":5588,"locale":29},{"sys":5585},{"type":12,"linkType":13,"id":14},{"sys":5587},{"id":21,"type":12,"linkType":22},{"sys":5589},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":5591,"metaTitle":524,"metaDescription":525,"mainTitle":5592,"subtitle":543,"heroImage":5607,"ctaButton":568,"ctaLink":569},[523],{"data":5593,"content":5594,"nodeType":74},{},[5595,5601],{"data":5596,"content":5597,"nodeType":536},{},[5598],{"data":5599,"marks":5600,"value":535,"nodeType":82},{},[],{"data":5602,"content":5603,"nodeType":87},{},[5604],{"data":5605,"marks":5606,"value":193,"nodeType":82},{},[],{"metadata":5608,"sys":5611,"fields":5616},{"tags":5609,"concepts":5610},[],[],{"space":5612,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":5614,"publishedVersion":556,"revision":24,"locale":29},{"sys":5613},{"type":12,"linkType":13,"id":14},{"sys":5615},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":5617},{"url":560,"details":5618,"fileName":566,"contentType":567},{"size":562,"image":5619},{"width":564,"height":565},{"sys":5621,"fields":5624},{"id":5622,"createdAt":5623},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":5625,"slug":5626,"articleIntro":-1,"category":5627},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[5628],{"metadata":5629,"sys":5632,"fields":5639},{"tags":5630,"concepts":5631},[],[],{"space":5633,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":5635,"publishedVersion":514,"revision":43,"contentType":5637,"locale":29},{"sys":5634},{"type":12,"linkType":13,"id":14},{"sys":5636},{"id":21,"type":12,"linkType":22},{"sys":5638},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":5640,"metaTitle":524,"metaDescription":525,"mainTitle":5641,"subtitle":543,"heroImage":5656,"ctaButton":568,"ctaLink":569},[523],{"data":5642,"content":5643,"nodeType":74},{},[5644,5650],{"data":5645,"content":5646,"nodeType":536},{},[5647],{"data":5648,"marks":5649,"value":535,"nodeType":82},{},[],{"data":5651,"content":5652,"nodeType":87},{},[5653],{"data":5654,"marks":5655,"value":193,"nodeType":82},{},[],{"metadata":5657,"sys":5660,"fields":5665},{"tags":5658,"concepts":5659},[],[],{"space":5661,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":5663,"publishedVersion":556,"revision":24,"locale":29},{"sys":5662},{"type":12,"linkType":13,"id":14},{"sys":5664},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":5666},{"url":560,"details":5667,"fileName":566,"contentType":567},{"size":562,"image":5668},{"width":564,"height":565},{"sys":5670,"fields":5673},{"id":5671,"createdAt":5672},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":5674,"slug":5675,"articleIntro":5674,"category":5676},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[5677],{"metadata":5678,"sys":5681,"fields":5688},{"tags":5679,"concepts":5680},[],[],{"space":5682,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":5684,"publishedVersion":514,"revision":43,"contentType":5686,"locale":29},{"sys":5683},{"type":12,"linkType":13,"id":14},{"sys":5685},{"id":21,"type":12,"linkType":22},{"sys":5687},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":5689,"metaTitle":524,"metaDescription":525,"mainTitle":5690,"subtitle":543,"heroImage":5705,"ctaButton":568,"ctaLink":569},[523],{"data":5691,"content":5692,"nodeType":74},{},[5693,5699],{"data":5694,"content":5695,"nodeType":536},{},[5696],{"data":5697,"marks":5698,"value":535,"nodeType":82},{},[],{"data":5700,"content":5701,"nodeType":87},{},[5702],{"data":5703,"marks":5704,"value":193,"nodeType":82},{},[],{"metadata":5706,"sys":5709,"fields":5714},{"tags":5707,"concepts":5708},[],[],{"space":5710,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":5712,"publishedVersion":556,"revision":24,"locale":29},{"sys":5711},{"type":12,"linkType":13,"id":14},{"sys":5713},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":5715},{"url":560,"details":5716,"fileName":566,"contentType":567},{"size":562,"image":5717},{"width":564,"height":565},{"sys":5719,"fields":5722},{"id":5720,"createdAt":5721},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":5723,"slug":5724,"articleIntro":5723,"category":5725},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[5726],{"metadata":5727,"sys":5730,"fields":5737},{"tags":5728,"concepts":5729},[],[],{"space":5731,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":5733,"publishedVersion":514,"revision":43,"contentType":5735,"locale":29},{"sys":5732},{"type":12,"linkType":13,"id":14},{"sys":5734},{"id":21,"type":12,"linkType":22},{"sys":5736},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":5738,"metaTitle":524,"metaDescription":525,"mainTitle":5739,"subtitle":543,"heroImage":5754,"ctaButton":568,"ctaLink":569},[523],{"data":5740,"content":5741,"nodeType":74},{},[5742,5748],{"data":5743,"content":5744,"nodeType":536},{},[5745],{"data":5746,"marks":5747,"value":535,"nodeType":82},{},[],{"data":5749,"content":5750,"nodeType":87},{},[5751],{"data":5752,"marks":5753,"value":193,"nodeType":82},{},[],{"metadata":5755,"sys":5758,"fields":5763},{"tags":5756,"concepts":5757},[],[],{"space":5759,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":5761,"publishedVersion":556,"revision":24,"locale":29},{"sys":5760},{"type":12,"linkType":13,"id":14},{"sys":5762},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":5764},{"url":560,"details":5765,"fileName":566,"contentType":567},{"size":562,"image":5766},{"width":564,"height":565},{"sys":5768,"fields":5771},{"id":5769,"createdAt":5770},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":5772,"slug":5773,"articleIntro":5772,"category":5774},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[5775],{"metadata":5776,"sys":5779,"fields":5786},{"tags":5777,"concepts":5778},[],[],{"space":5780,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":5782,"publishedVersion":514,"revision":43,"contentType":5784,"locale":29},{"sys":5781},{"type":12,"linkType":13,"id":14},{"sys":5783},{"id":21,"type":12,"linkType":22},{"sys":5785},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":5787,"metaTitle":524,"metaDescription":525,"mainTitle":5788,"subtitle":543,"heroImage":5803,"ctaButton":568,"ctaLink":569},[523],{"data":5789,"content":5790,"nodeType":74},{},[5791,5797],{"data":5792,"content":5793,"nodeType":536},{},[5794],{"data":5795,"marks":5796,"value":535,"nodeType":82},{},[],{"data":5798,"content":5799,"nodeType":87},{},[5800],{"data":5801,"marks":5802,"value":193,"nodeType":82},{},[],{"metadata":5804,"sys":5807,"fields":5812},{"tags":5805,"concepts":5806},[],[],{"space":5808,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":5810,"publishedVersion":556,"revision":24,"locale":29},{"sys":5809},{"type":12,"linkType":13,"id":14},{"sys":5811},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":5813},{"url":560,"details":5814,"fileName":566,"contentType":567},{"size":562,"image":5815},{"width":564,"height":565},{"sys":5817,"fields":5820},{"id":5818,"createdAt":5819},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":5821,"slug":5822,"articleIntro":5823,"category":5824},"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.",[5825],{"metadata":5826,"sys":5829,"fields":5836},{"tags":5827,"concepts":5828},[],[],{"space":5830,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":5832,"publishedVersion":514,"revision":43,"contentType":5834,"locale":29},{"sys":5831},{"type":12,"linkType":13,"id":14},{"sys":5833},{"id":21,"type":12,"linkType":22},{"sys":5835},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":5837,"metaTitle":524,"metaDescription":525,"mainTitle":5838,"subtitle":543,"heroImage":5853,"ctaButton":568,"ctaLink":569},[523],{"data":5839,"content":5840,"nodeType":74},{},[5841,5847],{"data":5842,"content":5843,"nodeType":536},{},[5844],{"data":5845,"marks":5846,"value":535,"nodeType":82},{},[],{"data":5848,"content":5849,"nodeType":87},{},[5850],{"data":5851,"marks":5852,"value":193,"nodeType":82},{},[],{"metadata":5854,"sys":5857,"fields":5862},{"tags":5855,"concepts":5856},[],[],{"space":5858,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":5860,"publishedVersion":556,"revision":24,"locale":29},{"sys":5859},{"type":12,"linkType":13,"id":14},{"sys":5861},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":5863},{"url":560,"details":5864,"fileName":566,"contentType":567},{"size":562,"image":5865},{"width":564,"height":565},{"sys":5867,"fields":5870},{"id":5868,"createdAt":5869},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":5871,"slug":5872,"articleIntro":5871,"category":5873},"Compte 502 - Actions propres","compte-502-actions-propres",[5874],{"metadata":5875,"sys":5878,"fields":5885},{"tags":5876,"concepts":5877},[],[],{"space":5879,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":5881,"publishedVersion":514,"revision":43,"contentType":5883,"locale":29},{"sys":5880},{"type":12,"linkType":13,"id":14},{"sys":5882},{"id":21,"type":12,"linkType":22},{"sys":5884},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":5886,"metaTitle":524,"metaDescription":525,"mainTitle":5887,"subtitle":543,"heroImage":5902,"ctaButton":568,"ctaLink":569},[523],{"data":5888,"content":5889,"nodeType":74},{},[5890,5896],{"data":5891,"content":5892,"nodeType":536},{},[5893],{"data":5894,"marks":5895,"value":535,"nodeType":82},{},[],{"data":5897,"content":5898,"nodeType":87},{},[5899],{"data":5900,"marks":5901,"value":193,"nodeType":82},{},[],{"metadata":5903,"sys":5906,"fields":5911},{"tags":5904,"concepts":5905},[],[],{"space":5907,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":5909,"publishedVersion":556,"revision":24,"locale":29},{"sys":5908},{"type":12,"linkType":13,"id":14},{"sys":5910},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":5912},{"url":560,"details":5913,"fileName":566,"contentType":567},{"size":562,"image":5914},{"width":564,"height":565},{"sys":5916,"fields":5919},{"id":5917,"createdAt":5918},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":5920,"slug":5921,"articleIntro":5920,"category":5922},"6471 - Prestations directes","compte-6471-prestations-directes",[5923],{"metadata":5924,"sys":5927,"fields":5934},{"tags":5925,"concepts":5926},[],[],{"space":5928,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":5930,"publishedVersion":514,"revision":43,"contentType":5932,"locale":29},{"sys":5929},{"type":12,"linkType":13,"id":14},{"sys":5931},{"id":21,"type":12,"linkType":22},{"sys":5933},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":5935,"metaTitle":524,"metaDescription":525,"mainTitle":5936,"subtitle":543,"heroImage":5951,"ctaButton":568,"ctaLink":569},[523],{"data":5937,"content":5938,"nodeType":74},{},[5939,5945],{"data":5940,"content":5941,"nodeType":536},{},[5942],{"data":5943,"marks":5944,"value":535,"nodeType":82},{},[],{"data":5946,"content":5947,"nodeType":87},{},[5948],{"data":5949,"marks":5950,"value":193,"nodeType":82},{},[],{"metadata":5952,"sys":5955,"fields":5960},{"tags":5953,"concepts":5954},[],[],{"space":5956,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":5958,"publishedVersion":556,"revision":24,"locale":29},{"sys":5957},{"type":12,"linkType":13,"id":14},{"sys":5959},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":5961},{"url":560,"details":5962,"fileName":566,"contentType":567},{"size":562,"image":5963},{"width":564,"height":565},{"sys":5965,"fields":5968},{"id":5966,"createdAt":5967},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":5969,"slug":5970,"articleIntro":5969,"category":5971},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[5972],{"metadata":5973,"sys":5976,"fields":5983},{"tags":5974,"concepts":5975},[],[],{"space":5977,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":5979,"publishedVersion":514,"revision":43,"contentType":5981,"locale":29},{"sys":5978},{"type":12,"linkType":13,"id":14},{"sys":5980},{"id":21,"type":12,"linkType":22},{"sys":5982},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":5984,"metaTitle":524,"metaDescription":525,"mainTitle":5985,"subtitle":543,"heroImage":6000,"ctaButton":568,"ctaLink":569},[523],{"data":5986,"content":5987,"nodeType":74},{},[5988,5994],{"data":5989,"content":5990,"nodeType":536},{},[5991],{"data":5992,"marks":5993,"value":535,"nodeType":82},{},[],{"data":5995,"content":5996,"nodeType":87},{},[5997],{"data":5998,"marks":5999,"value":193,"nodeType":82},{},[],{"metadata":6001,"sys":6004,"fields":6009},{"tags":6002,"concepts":6003},[],[],{"space":6005,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":6007,"publishedVersion":556,"revision":24,"locale":29},{"sys":6006},{"type":12,"linkType":13,"id":14},{"sys":6008},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":6010},{"url":560,"details":6011,"fileName":566,"contentType":567},{"size":562,"image":6012},{"width":564,"height":565},{"sys":6014,"fields":6017},{"id":6015,"createdAt":6016},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":6018,"slug":6019,"articleIntro":6018,"category":6020},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[6021],{"metadata":6022,"sys":6025,"fields":6032},{"tags":6023,"concepts":6024},[],[],{"space":6026,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":6028,"publishedVersion":514,"revision":43,"contentType":6030,"locale":29},{"sys":6027},{"type":12,"linkType":13,"id":14},{"sys":6029},{"id":21,"type":12,"linkType":22},{"sys":6031},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":6033,"metaTitle":524,"metaDescription":525,"mainTitle":6034,"subtitle":543,"heroImage":6049,"ctaButton":568,"ctaLink":569},[523],{"data":6035,"content":6036,"nodeType":74},{},[6037,6043],{"data":6038,"content":6039,"nodeType":536},{},[6040],{"data":6041,"marks":6042,"value":535,"nodeType":82},{},[],{"data":6044,"content":6045,"nodeType":87},{},[6046],{"data":6047,"marks":6048,"value":193,"nodeType":82},{},[],{"metadata":6050,"sys":6053,"fields":6058},{"tags":6051,"concepts":6052},[],[],{"space":6054,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":6056,"publishedVersion":556,"revision":24,"locale":29},{"sys":6055},{"type":12,"linkType":13,"id":14},{"sys":6057},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":6059},{"url":560,"details":6060,"fileName":566,"contentType":567},{"size":562,"image":6061},{"width":564,"height":565},{"sys":6063,"fields":6066},{"id":6064,"createdAt":6065},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":6067,"slug":6068,"articleIntro":6067,"category":6069},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[6070],{"metadata":6071,"sys":6074,"fields":6081},{"tags":6072,"concepts":6073},[],[],{"space":6075,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":6077,"publishedVersion":514,"revision":43,"contentType":6079,"locale":29},{"sys":6076},{"type":12,"linkType":13,"id":14},{"sys":6078},{"id":21,"type":12,"linkType":22},{"sys":6080},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":6082,"metaTitle":524,"metaDescription":525,"mainTitle":6083,"subtitle":543,"heroImage":6098,"ctaButton":568,"ctaLink":569},[523],{"data":6084,"content":6085,"nodeType":74},{},[6086,6092],{"data":6087,"content":6088,"nodeType":536},{},[6089],{"data":6090,"marks":6091,"value":535,"nodeType":82},{},[],{"data":6093,"content":6094,"nodeType":87},{},[6095],{"data":6096,"marks":6097,"value":193,"nodeType":82},{},[],{"metadata":6099,"sys":6102,"fields":6107},{"tags":6100,"concepts":6101},[],[],{"space":6103,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":6105,"publishedVersion":556,"revision":24,"locale":29},{"sys":6104},{"type":12,"linkType":13,"id":14},{"sys":6106},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":6108},{"url":560,"details":6109,"fileName":566,"contentType":567},{"size":562,"image":6110},{"width":564,"height":565},{"sys":6112,"fields":6115},{"id":6113,"createdAt":6114},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":6116,"slug":6117,"articleIntro":6116,"category":6118},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[6119],{"metadata":6120,"sys":6123,"fields":6130},{"tags":6121,"concepts":6122},[],[],{"space":6124,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":6126,"publishedVersion":514,"revision":43,"contentType":6128,"locale":29},{"sys":6125},{"type":12,"linkType":13,"id":14},{"sys":6127},{"id":21,"type":12,"linkType":22},{"sys":6129},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":6131,"metaTitle":524,"metaDescription":525,"mainTitle":6132,"subtitle":543,"heroImage":6147,"ctaButton":568,"ctaLink":569},[523],{"data":6133,"content":6134,"nodeType":74},{},[6135,6141],{"data":6136,"content":6137,"nodeType":536},{},[6138],{"data":6139,"marks":6140,"value":535,"nodeType":82},{},[],{"data":6142,"content":6143,"nodeType":87},{},[6144],{"data":6145,"marks":6146,"value":193,"nodeType":82},{},[],{"metadata":6148,"sys":6151,"fields":6156},{"tags":6149,"concepts":6150},[],[],{"space":6152,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":6154,"publishedVersion":556,"revision":24,"locale":29},{"sys":6153},{"type":12,"linkType":13,"id":14},{"sys":6155},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":6157},{"url":560,"details":6158,"fileName":566,"contentType":567},{"size":562,"image":6159},{"width":564,"height":565},{"sys":6161,"fields":6164},{"id":6162,"createdAt":6163},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":6165,"slug":6166,"articleIntro":6165,"category":6167},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[6168],{"metadata":6169,"sys":6172,"fields":6179},{"tags":6170,"concepts":6171},[],[],{"space":6173,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":6175,"publishedVersion":514,"revision":43,"contentType":6177,"locale":29},{"sys":6174},{"type":12,"linkType":13,"id":14},{"sys":6176},{"id":21,"type":12,"linkType":22},{"sys":6178},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":6180,"metaTitle":524,"metaDescription":525,"mainTitle":6181,"subtitle":543,"heroImage":6196,"ctaButton":568,"ctaLink":569},[523],{"data":6182,"content":6183,"nodeType":74},{},[6184,6190],{"data":6185,"content":6186,"nodeType":536},{},[6187],{"data":6188,"marks":6189,"value":535,"nodeType":82},{},[],{"data":6191,"content":6192,"nodeType":87},{},[6193],{"data":6194,"marks":6195,"value":193,"nodeType":82},{},[],{"metadata":6197,"sys":6200,"fields":6205},{"tags":6198,"concepts":6199},[],[],{"space":6201,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":6203,"publishedVersion":556,"revision":24,"locale":29},{"sys":6202},{"type":12,"linkType":13,"id":14},{"sys":6204},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":6206},{"url":560,"details":6207,"fileName":566,"contentType":567},{"size":562,"image":6208},{"width":564,"height":565},{"sys":6210,"fields":6213},{"id":6211,"createdAt":6212},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":6214,"slug":6215,"articleIntro":-1,"category":6216},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[6217],{"metadata":6218,"sys":6221,"fields":6228},{"tags":6219,"concepts":6220},[],[],{"space":6222,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":6224,"publishedVersion":514,"revision":43,"contentType":6226,"locale":29},{"sys":6223},{"type":12,"linkType":13,"id":14},{"sys":6225},{"id":21,"type":12,"linkType":22},{"sys":6227},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":6229,"metaTitle":524,"metaDescription":525,"mainTitle":6230,"subtitle":543,"heroImage":6245,"ctaButton":568,"ctaLink":569},[523],{"data":6231,"content":6232,"nodeType":74},{},[6233,6239],{"data":6234,"content":6235,"nodeType":536},{},[6236],{"data":6237,"marks":6238,"value":535,"nodeType":82},{},[],{"data":6240,"content":6241,"nodeType":87},{},[6242],{"data":6243,"marks":6244,"value":193,"nodeType":82},{},[],{"metadata":6246,"sys":6249,"fields":6254},{"tags":6247,"concepts":6248},[],[],{"space":6250,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":6252,"publishedVersion":556,"revision":24,"locale":29},{"sys":6251},{"type":12,"linkType":13,"id":14},{"sys":6253},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":6255},{"url":560,"details":6256,"fileName":566,"contentType":567},{"size":562,"image":6257},{"width":564,"height":565},{"sys":6259,"fields":6262},{"id":6260,"createdAt":6261},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":6263,"slug":6264,"articleIntro":6263,"category":6265},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[6266],{"metadata":6267,"sys":6270,"fields":6277},{"tags":6268,"concepts":6269},[],[],{"space":6271,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":6273,"publishedVersion":514,"revision":43,"contentType":6275,"locale":29},{"sys":6272},{"type":12,"linkType":13,"id":14},{"sys":6274},{"id":21,"type":12,"linkType":22},{"sys":6276},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":6278,"metaTitle":524,"metaDescription":525,"mainTitle":6279,"subtitle":543,"heroImage":6294,"ctaButton":568,"ctaLink":569},[523],{"data":6280,"content":6281,"nodeType":74},{},[6282,6288],{"data":6283,"content":6284,"nodeType":536},{},[6285],{"data":6286,"marks":6287,"value":535,"nodeType":82},{},[],{"data":6289,"content":6290,"nodeType":87},{},[6291],{"data":6292,"marks":6293,"value":193,"nodeType":82},{},[],{"metadata":6295,"sys":6298,"fields":6303},{"tags":6296,"concepts":6297},[],[],{"space":6299,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":6301,"publishedVersion":556,"revision":24,"locale":29},{"sys":6300},{"type":12,"linkType":13,"id":14},{"sys":6302},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":6304},{"url":560,"details":6305,"fileName":566,"contentType":567},{"size":562,"image":6306},{"width":564,"height":565},{"sys":6308,"fields":6311},{"id":6309,"createdAt":6310},"4kVdSdLvBSCpwNNFzLzom2","2025-05-27T13:58:09.206Z",{"title":6312,"slug":6313,"articleIntro":6312,"category":6314},"335 - Travaux en cours","compte-335-travaux-en-cours",[6315],{"metadata":6316,"sys":6319,"fields":6326},{"tags":6317,"concepts":6318},[],[],{"space":6320,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":6322,"publishedVersion":514,"revision":43,"contentType":6324,"locale":29},{"sys":6321},{"type":12,"linkType":13,"id":14},{"sys":6323},{"id":21,"type":12,"linkType":22},{"sys":6325},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":6327,"metaTitle":524,"metaDescription":525,"mainTitle":6328,"subtitle":543,"heroImage":6343,"ctaButton":568,"ctaLink":569},[523],{"data":6329,"content":6330,"nodeType":74},{},[6331,6337],{"data":6332,"content":6333,"nodeType":536},{},[6334],{"data":6335,"marks":6336,"value":535,"nodeType":82},{},[],{"data":6338,"content":6339,"nodeType":87},{},[6340],{"data":6341,"marks":6342,"value":193,"nodeType":82},{},[],{"metadata":6344,"sys":6347,"fields":6352},{"tags":6345,"concepts":6346},[],[],{"space":6348,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":6350,"publishedVersion":556,"revision":24,"locale":29},{"sys":6349},{"type":12,"linkType":13,"id":14},{"sys":6351},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":6353},{"url":560,"details":6354,"fileName":566,"contentType":567},{"size":562,"image":6355},{"width":564,"height":565},{"sys":6357,"fields":6360},{"id":6358,"createdAt":6359},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":6361,"slug":6362,"articleIntro":6361,"category":6363},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[6364],{"metadata":6365,"sys":6368,"fields":6375},{"tags":6366,"concepts":6367},[],[],{"space":6369,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":6371,"publishedVersion":514,"revision":43,"contentType":6373,"locale":29},{"sys":6370},{"type":12,"linkType":13,"id":14},{"sys":6372},{"id":21,"type":12,"linkType":22},{"sys":6374},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":6376,"metaTitle":524,"metaDescription":525,"mainTitle":6377,"subtitle":543,"heroImage":6392,"ctaButton":568,"ctaLink":569},[523],{"data":6378,"content":6379,"nodeType":74},{},[6380,6386],{"data":6381,"content":6382,"nodeType":536},{},[6383],{"data":6384,"marks":6385,"value":535,"nodeType":82},{},[],{"data":6387,"content":6388,"nodeType":87},{},[6389],{"data":6390,"marks":6391,"value":193,"nodeType":82},{},[],{"metadata":6393,"sys":6396,"fields":6401},{"tags":6394,"concepts":6395},[],[],{"space":6397,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":6399,"publishedVersion":556,"revision":24,"locale":29},{"sys":6398},{"type":12,"linkType":13,"id":14},{"sys":6400},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":6402},{"url":560,"details":6403,"fileName":566,"contentType":567},{"size":562,"image":6404},{"width":564,"height":565},{"sys":6406,"fields":6409},{"id":6407,"createdAt":6408},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":6410,"slug":6411,"articleIntro":6410,"category":6412},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[6413],{"metadata":6414,"sys":6417,"fields":6424},{"tags":6415,"concepts":6416},[],[],{"space":6418,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":6420,"publishedVersion":514,"revision":43,"contentType":6422,"locale":29},{"sys":6419},{"type":12,"linkType":13,"id":14},{"sys":6421},{"id":21,"type":12,"linkType":22},{"sys":6423},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":6425,"metaTitle":524,"metaDescription":525,"mainTitle":6426,"subtitle":543,"heroImage":6441,"ctaButton":568,"ctaLink":569},[523],{"data":6427,"content":6428,"nodeType":74},{},[6429,6435],{"data":6430,"content":6431,"nodeType":536},{},[6432],{"data":6433,"marks":6434,"value":535,"nodeType":82},{},[],{"data":6436,"content":6437,"nodeType":87},{},[6438],{"data":6439,"marks":6440,"value":193,"nodeType":82},{},[],{"metadata":6442,"sys":6445,"fields":6450},{"tags":6443,"concepts":6444},[],[],{"space":6446,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":6448,"publishedVersion":556,"revision":24,"locale":29},{"sys":6447},{"type":12,"linkType":13,"id":14},{"sys":6449},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":6451},{"url":560,"details":6452,"fileName":566,"contentType":567},{"size":562,"image":6453},{"width":564,"height":565},{"sys":6455,"fields":6458},{"id":6456,"createdAt":6457},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":6459,"slug":6460,"articleIntro":-1,"category":6461},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[6462],{"metadata":6463,"sys":6466,"fields":6473},{"tags":6464,"concepts":6465},[],[],{"space":6467,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":6469,"publishedVersion":514,"revision":43,"contentType":6471,"locale":29},{"sys":6468},{"type":12,"linkType":13,"id":14},{"sys":6470},{"id":21,"type":12,"linkType":22},{"sys":6472},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":6474,"metaTitle":524,"metaDescription":525,"mainTitle":6475,"subtitle":543,"heroImage":6490,"ctaButton":568,"ctaLink":569},[523],{"data":6476,"content":6477,"nodeType":74},{},[6478,6484],{"data":6479,"content":6480,"nodeType":536},{},[6481],{"data":6482,"marks":6483,"value":535,"nodeType":82},{},[],{"data":6485,"content":6486,"nodeType":87},{},[6487],{"data":6488,"marks":6489,"value":193,"nodeType":82},{},[],{"metadata":6491,"sys":6494,"fields":6499},{"tags":6492,"concepts":6493},[],[],{"space":6495,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":6497,"publishedVersion":556,"revision":24,"locale":29},{"sys":6496},{"type":12,"linkType":13,"id":14},{"sys":6498},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":6500},{"url":560,"details":6501,"fileName":566,"contentType":567},{"size":562,"image":6502},{"width":564,"height":565},{"sys":6504,"fields":6507},{"id":6505,"createdAt":6506},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":6508,"slug":6509,"articleIntro":6508,"category":6510},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[6511],{"metadata":6512,"sys":6515,"fields":6522},{"tags":6513,"concepts":6514},[],[],{"space":6516,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":6518,"publishedVersion":514,"revision":43,"contentType":6520,"locale":29},{"sys":6517},{"type":12,"linkType":13,"id":14},{"sys":6519},{"id":21,"type":12,"linkType":22},{"sys":6521},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":6523,"metaTitle":524,"metaDescription":525,"mainTitle":6524,"subtitle":543,"heroImage":6539,"ctaButton":568,"ctaLink":569},[523],{"data":6525,"content":6526,"nodeType":74},{},[6527,6533],{"data":6528,"content":6529,"nodeType":536},{},[6530],{"data":6531,"marks":6532,"value":535,"nodeType":82},{},[],{"data":6534,"content":6535,"nodeType":87},{},[6536],{"data":6537,"marks":6538,"value":193,"nodeType":82},{},[],{"metadata":6540,"sys":6543,"fields":6548},{"tags":6541,"concepts":6542},[],[],{"space":6544,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":6546,"publishedVersion":556,"revision":24,"locale":29},{"sys":6545},{"type":12,"linkType":13,"id":14},{"sys":6547},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":6549},{"url":560,"details":6550,"fileName":566,"contentType":567},{"size":562,"image":6551},{"width":564,"height":565},{"sys":6553,"fields":6556},{"id":6554,"createdAt":6555},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":6557,"slug":6558,"articleIntro":-1,"category":6559},"Compte 66 - Charges financières","compte-66-charges-financieres",[6560],{"metadata":6561,"sys":6564,"fields":6571},{"tags":6562,"concepts":6563},[],[],{"space":6565,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":6567,"publishedVersion":514,"revision":43,"contentType":6569,"locale":29},{"sys":6566},{"type":12,"linkType":13,"id":14},{"sys":6568},{"id":21,"type":12,"linkType":22},{"sys":6570},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":6572,"metaTitle":524,"metaDescription":525,"mainTitle":6573,"subtitle":543,"heroImage":6588,"ctaButton":568,"ctaLink":569},[523],{"data":6574,"content":6575,"nodeType":74},{},[6576,6582],{"data":6577,"content":6578,"nodeType":536},{},[6579],{"data":6580,"marks":6581,"value":535,"nodeType":82},{},[],{"data":6583,"content":6584,"nodeType":87},{},[6585],{"data":6586,"marks":6587,"value":193,"nodeType":82},{},[],{"metadata":6589,"sys":6592,"fields":6597},{"tags":6590,"concepts":6591},[],[],{"space":6593,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":6595,"publishedVersion":556,"revision":24,"locale":29},{"sys":6594},{"type":12,"linkType":13,"id":14},{"sys":6596},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":6598},{"url":560,"details":6599,"fileName":566,"contentType":567},{"size":562,"image":6600},{"width":564,"height":565},{"sys":6602,"fields":6605},{"id":6603,"createdAt":6604},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":6606,"slug":6607,"articleIntro":6606,"category":6608},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[6609],{"metadata":6610,"sys":6613,"fields":6620},{"tags":6611,"concepts":6612},[],[],{"space":6614,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":6616,"publishedVersion":514,"revision":43,"contentType":6618,"locale":29},{"sys":6615},{"type":12,"linkType":13,"id":14},{"sys":6617},{"id":21,"type":12,"linkType":22},{"sys":6619},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":6621,"metaTitle":524,"metaDescription":525,"mainTitle":6622,"subtitle":543,"heroImage":6637,"ctaButton":568,"ctaLink":569},[523],{"data":6623,"content":6624,"nodeType":74},{},[6625,6631],{"data":6626,"content":6627,"nodeType":536},{},[6628],{"data":6629,"marks":6630,"value":535,"nodeType":82},{},[],{"data":6632,"content":6633,"nodeType":87},{},[6634],{"data":6635,"marks":6636,"value":193,"nodeType":82},{},[],{"metadata":6638,"sys":6641,"fields":6646},{"tags":6639,"concepts":6640},[],[],{"space":6642,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":6644,"publishedVersion":556,"revision":24,"locale":29},{"sys":6643},{"type":12,"linkType":13,"id":14},{"sys":6645},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":6647},{"url":560,"details":6648,"fileName":566,"contentType":567},{"size":562,"image":6649},{"width":564,"height":565},{"sys":6651,"fields":6654},{"id":6652,"createdAt":6653},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":6655,"slug":6656,"articleIntro":6655,"category":6657},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[6658],{"metadata":6659,"sys":6662,"fields":6669},{"tags":6660,"concepts":6661},[],[],{"space":6663,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":6665,"publishedVersion":514,"revision":43,"contentType":6667,"locale":29},{"sys":6664},{"type":12,"linkType":13,"id":14},{"sys":6666},{"id":21,"type":12,"linkType":22},{"sys":6668},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":6670,"metaTitle":524,"metaDescription":525,"mainTitle":6671,"subtitle":543,"heroImage":6686,"ctaButton":568,"ctaLink":569},[523],{"data":6672,"content":6673,"nodeType":74},{},[6674,6680],{"data":6675,"content":6676,"nodeType":536},{},[6677],{"data":6678,"marks":6679,"value":535,"nodeType":82},{},[],{"data":6681,"content":6682,"nodeType":87},{},[6683],{"data":6684,"marks":6685,"value":193,"nodeType":82},{},[],{"metadata":6687,"sys":6690,"fields":6695},{"tags":6688,"concepts":6689},[],[],{"space":6691,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":6693,"publishedVersion":556,"revision":24,"locale":29},{"sys":6692},{"type":12,"linkType":13,"id":14},{"sys":6694},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":6696},{"url":560,"details":6697,"fileName":566,"contentType":567},{"size":562,"image":6698},{"width":564,"height":565},{"sys":6700,"fields":6703},{"id":6701,"createdAt":6702},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":6704,"slug":6705,"articleIntro":6704,"category":6706},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[6707],{"metadata":6708,"sys":6711,"fields":6718},{"tags":6709,"concepts":6710},[],[],{"space":6712,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":6714,"publishedVersion":514,"revision":43,"contentType":6716,"locale":29},{"sys":6713},{"type":12,"linkType":13,"id":14},{"sys":6715},{"id":21,"type":12,"linkType":22},{"sys":6717},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":6719,"metaTitle":524,"metaDescription":525,"mainTitle":6720,"subtitle":543,"heroImage":6735,"ctaButton":568,"ctaLink":569},[523],{"data":6721,"content":6722,"nodeType":74},{},[6723,6729],{"data":6724,"content":6725,"nodeType":536},{},[6726],{"data":6727,"marks":6728,"value":535,"nodeType":82},{},[],{"data":6730,"content":6731,"nodeType":87},{},[6732],{"data":6733,"marks":6734,"value":193,"nodeType":82},{},[],{"metadata":6736,"sys":6739,"fields":6744},{"tags":6737,"concepts":6738},[],[],{"space":6740,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":6742,"publishedVersion":556,"revision":24,"locale":29},{"sys":6741},{"type":12,"linkType":13,"id":14},{"sys":6743},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":6745},{"url":560,"details":6746,"fileName":566,"contentType":567},{"size":562,"image":6747},{"width":564,"height":565},{"sys":6749,"fields":6752},{"id":6750,"createdAt":6751},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":6753,"slug":6754,"articleIntro":-1,"category":6755},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[6756],{"metadata":6757,"sys":6760,"fields":6767},{"tags":6758,"concepts":6759},[],[],{"space":6761,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":6763,"publishedVersion":514,"revision":43,"contentType":6765,"locale":29},{"sys":6762},{"type":12,"linkType":13,"id":14},{"sys":6764},{"id":21,"type":12,"linkType":22},{"sys":6766},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":6768,"metaTitle":524,"metaDescription":525,"mainTitle":6769,"subtitle":543,"heroImage":6784,"ctaButton":568,"ctaLink":569},[523],{"data":6770,"content":6771,"nodeType":74},{},[6772,6778],{"data":6773,"content":6774,"nodeType":536},{},[6775],{"data":6776,"marks":6777,"value":535,"nodeType":82},{},[],{"data":6779,"content":6780,"nodeType":87},{},[6781],{"data":6782,"marks":6783,"value":193,"nodeType":82},{},[],{"metadata":6785,"sys":6788,"fields":6793},{"tags":6786,"concepts":6787},[],[],{"space":6789,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":6791,"publishedVersion":556,"revision":24,"locale":29},{"sys":6790},{"type":12,"linkType":13,"id":14},{"sys":6792},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":6794},{"url":560,"details":6795,"fileName":566,"contentType":567},{"size":562,"image":6796},{"width":564,"height":565},{"sys":6798,"fields":6801},{"id":6799,"createdAt":6800},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":6802,"slug":6803,"articleIntro":6802,"category":6804},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[6805],{"metadata":6806,"sys":6809,"fields":6816},{"tags":6807,"concepts":6808},[],[],{"space":6810,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":6812,"publishedVersion":514,"revision":43,"contentType":6814,"locale":29},{"sys":6811},{"type":12,"linkType":13,"id":14},{"sys":6813},{"id":21,"type":12,"linkType":22},{"sys":6815},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":6817,"metaTitle":524,"metaDescription":525,"mainTitle":6818,"subtitle":543,"heroImage":6833,"ctaButton":568,"ctaLink":569},[523],{"data":6819,"content":6820,"nodeType":74},{},[6821,6827],{"data":6822,"content":6823,"nodeType":536},{},[6824],{"data":6825,"marks":6826,"value":535,"nodeType":82},{},[],{"data":6828,"content":6829,"nodeType":87},{},[6830],{"data":6831,"marks":6832,"value":193,"nodeType":82},{},[],{"metadata":6834,"sys":6837,"fields":6842},{"tags":6835,"concepts":6836},[],[],{"space":6838,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":6840,"publishedVersion":556,"revision":24,"locale":29},{"sys":6839},{"type":12,"linkType":13,"id":14},{"sys":6841},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":6843},{"url":560,"details":6844,"fileName":566,"contentType":567},{"size":562,"image":6845},{"width":564,"height":565},{"sys":6847,"fields":6850},{"id":6848,"createdAt":6849},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":6851,"slug":6852,"articleIntro":6851,"category":6853},"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",[6854],{"metadata":6855,"sys":6858,"fields":6865},{"tags":6856,"concepts":6857},[],[],{"space":6859,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":6861,"publishedVersion":514,"revision":43,"contentType":6863,"locale":29},{"sys":6860},{"type":12,"linkType":13,"id":14},{"sys":6862},{"id":21,"type":12,"linkType":22},{"sys":6864},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":6866,"metaTitle":524,"metaDescription":525,"mainTitle":6867,"subtitle":543,"heroImage":6882,"ctaButton":568,"ctaLink":569},[523],{"data":6868,"content":6869,"nodeType":74},{},[6870,6876],{"data":6871,"content":6872,"nodeType":536},{},[6873],{"data":6874,"marks":6875,"value":535,"nodeType":82},{},[],{"data":6877,"content":6878,"nodeType":87},{},[6879],{"data":6880,"marks":6881,"value":193,"nodeType":82},{},[],{"metadata":6883,"sys":6886,"fields":6891},{"tags":6884,"concepts":6885},[],[],{"space":6887,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":6889,"publishedVersion":556,"revision":24,"locale":29},{"sys":6888},{"type":12,"linkType":13,"id":14},{"sys":6890},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":6892},{"url":560,"details":6893,"fileName":566,"contentType":567},{"size":562,"image":6894},{"width":564,"height":565},{"sys":6896,"fields":6899},{"id":6897,"createdAt":6898},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":6900,"slug":6901,"articleIntro":-1,"category":6902},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[6903],{"metadata":6904,"sys":6907,"fields":6914},{"tags":6905,"concepts":6906},[],[],{"space":6908,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":6910,"publishedVersion":514,"revision":43,"contentType":6912,"locale":29},{"sys":6909},{"type":12,"linkType":13,"id":14},{"sys":6911},{"id":21,"type":12,"linkType":22},{"sys":6913},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":6915,"metaTitle":524,"metaDescription":525,"mainTitle":6916,"subtitle":543,"heroImage":6931,"ctaButton":568,"ctaLink":569},[523],{"data":6917,"content":6918,"nodeType":74},{},[6919,6925],{"data":6920,"content":6921,"nodeType":536},{},[6922],{"data":6923,"marks":6924,"value":535,"nodeType":82},{},[],{"data":6926,"content":6927,"nodeType":87},{},[6928],{"data":6929,"marks":6930,"value":193,"nodeType":82},{},[],{"metadata":6932,"sys":6935,"fields":6940},{"tags":6933,"concepts":6934},[],[],{"space":6936,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":6938,"publishedVersion":556,"revision":24,"locale":29},{"sys":6937},{"type":12,"linkType":13,"id":14},{"sys":6939},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":6941},{"url":560,"details":6942,"fileName":566,"contentType":567},{"size":562,"image":6943},{"width":564,"height":565},{"sys":6945,"fields":6948},{"id":6946,"createdAt":6947},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":6949,"slug":6950,"articleIntro":6949,"category":6951},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[6952],{"metadata":6953,"sys":6956,"fields":6963},{"tags":6954,"concepts":6955},[],[],{"space":6957,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":6959,"publishedVersion":514,"revision":43,"contentType":6961,"locale":29},{"sys":6958},{"type":12,"linkType":13,"id":14},{"sys":6960},{"id":21,"type":12,"linkType":22},{"sys":6962},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":6964,"metaTitle":524,"metaDescription":525,"mainTitle":6965,"subtitle":543,"heroImage":6980,"ctaButton":568,"ctaLink":569},[523],{"data":6966,"content":6967,"nodeType":74},{},[6968,6974],{"data":6969,"content":6970,"nodeType":536},{},[6971],{"data":6972,"marks":6973,"value":535,"nodeType":82},{},[],{"data":6975,"content":6976,"nodeType":87},{},[6977],{"data":6978,"marks":6979,"value":193,"nodeType":82},{},[],{"metadata":6981,"sys":6984,"fields":6989},{"tags":6982,"concepts":6983},[],[],{"space":6985,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":6987,"publishedVersion":556,"revision":24,"locale":29},{"sys":6986},{"type":12,"linkType":13,"id":14},{"sys":6988},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":6990},{"url":560,"details":6991,"fileName":566,"contentType":567},{"size":562,"image":6992},{"width":564,"height":565},{"sys":6994,"fields":6997},{"id":6995,"createdAt":6996},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":6998,"slug":6999,"articleIntro":6998,"category":7000},"668 - Autres charges financières","compte-668-autres-charges-financieres",[7001],{"metadata":7002,"sys":7005,"fields":7012},{"tags":7003,"concepts":7004},[],[],{"space":7006,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":7008,"publishedVersion":514,"revision":43,"contentType":7010,"locale":29},{"sys":7007},{"type":12,"linkType":13,"id":14},{"sys":7009},{"id":21,"type":12,"linkType":22},{"sys":7011},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":7013,"metaTitle":524,"metaDescription":525,"mainTitle":7014,"subtitle":543,"heroImage":7029,"ctaButton":568,"ctaLink":569},[523],{"data":7015,"content":7016,"nodeType":74},{},[7017,7023],{"data":7018,"content":7019,"nodeType":536},{},[7020],{"data":7021,"marks":7022,"value":535,"nodeType":82},{},[],{"data":7024,"content":7025,"nodeType":87},{},[7026],{"data":7027,"marks":7028,"value":193,"nodeType":82},{},[],{"metadata":7030,"sys":7033,"fields":7038},{"tags":7031,"concepts":7032},[],[],{"space":7034,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":7036,"publishedVersion":556,"revision":24,"locale":29},{"sys":7035},{"type":12,"linkType":13,"id":14},{"sys":7037},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":7039},{"url":560,"details":7040,"fileName":566,"contentType":567},{"size":562,"image":7041},{"width":564,"height":565},{"sys":7043,"fields":7046},{"id":7044,"createdAt":7045},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":7047,"slug":7048,"articleIntro":7047,"category":7049},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[7050],{"metadata":7051,"sys":7054,"fields":7061},{"tags":7052,"concepts":7053},[],[],{"space":7055,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":7057,"publishedVersion":514,"revision":43,"contentType":7059,"locale":29},{"sys":7056},{"type":12,"linkType":13,"id":14},{"sys":7058},{"id":21,"type":12,"linkType":22},{"sys":7060},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":7062,"metaTitle":524,"metaDescription":525,"mainTitle":7063,"subtitle":543,"heroImage":7078,"ctaButton":568,"ctaLink":569},[523],{"data":7064,"content":7065,"nodeType":74},{},[7066,7072],{"data":7067,"content":7068,"nodeType":536},{},[7069],{"data":7070,"marks":7071,"value":535,"nodeType":82},{},[],{"data":7073,"content":7074,"nodeType":87},{},[7075],{"data":7076,"marks":7077,"value":193,"nodeType":82},{},[],{"metadata":7079,"sys":7082,"fields":7087},{"tags":7080,"concepts":7081},[],[],{"space":7083,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":7085,"publishedVersion":556,"revision":24,"locale":29},{"sys":7084},{"type":12,"linkType":13,"id":14},{"sys":7086},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":7088},{"url":560,"details":7089,"fileName":566,"contentType":567},{"size":562,"image":7090},{"width":564,"height":565},{"sys":7092,"fields":7095},{"id":7093,"createdAt":7094},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":7096,"slug":7097,"articleIntro":-1,"category":7098},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[7099],{"metadata":7100,"sys":7103,"fields":7110},{"tags":7101,"concepts":7102},[],[],{"space":7104,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":7106,"publishedVersion":514,"revision":43,"contentType":7108,"locale":29},{"sys":7105},{"type":12,"linkType":13,"id":14},{"sys":7107},{"id":21,"type":12,"linkType":22},{"sys":7109},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":7111,"metaTitle":524,"metaDescription":525,"mainTitle":7112,"subtitle":543,"heroImage":7127,"ctaButton":568,"ctaLink":569},[523],{"data":7113,"content":7114,"nodeType":74},{},[7115,7121],{"data":7116,"content":7117,"nodeType":536},{},[7118],{"data":7119,"marks":7120,"value":535,"nodeType":82},{},[],{"data":7122,"content":7123,"nodeType":87},{},[7124],{"data":7125,"marks":7126,"value":193,"nodeType":82},{},[],{"metadata":7128,"sys":7131,"fields":7136},{"tags":7129,"concepts":7130},[],[],{"space":7132,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":7134,"publishedVersion":556,"revision":24,"locale":29},{"sys":7133},{"type":12,"linkType":13,"id":14},{"sys":7135},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":7137},{"url":560,"details":7138,"fileName":566,"contentType":567},{"size":562,"image":7139},{"width":564,"height":565},{"sys":7141,"fields":7144},{"id":7142,"createdAt":7143},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":7145,"slug":7146,"articleIntro":7145,"category":7147},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[7148],{"metadata":7149,"sys":7152,"fields":7159},{"tags":7150,"concepts":7151},[],[],{"space":7153,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":7155,"publishedVersion":514,"revision":43,"contentType":7157,"locale":29},{"sys":7154},{"type":12,"linkType":13,"id":14},{"sys":7156},{"id":21,"type":12,"linkType":22},{"sys":7158},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":7160,"metaTitle":524,"metaDescription":525,"mainTitle":7161,"subtitle":543,"heroImage":7176,"ctaButton":568,"ctaLink":569},[523],{"data":7162,"content":7163,"nodeType":74},{},[7164,7170],{"data":7165,"content":7166,"nodeType":536},{},[7167],{"data":7168,"marks":7169,"value":535,"nodeType":82},{},[],{"data":7171,"content":7172,"nodeType":87},{},[7173],{"data":7174,"marks":7175,"value":193,"nodeType":82},{},[],{"metadata":7177,"sys":7180,"fields":7185},{"tags":7178,"concepts":7179},[],[],{"space":7181,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":7183,"publishedVersion":556,"revision":24,"locale":29},{"sys":7182},{"type":12,"linkType":13,"id":14},{"sys":7184},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":7186},{"url":560,"details":7187,"fileName":566,"contentType":567},{"size":562,"image":7188},{"width":564,"height":565},{"sys":7190,"fields":7193},{"id":7191,"createdAt":7192},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":7194,"slug":7195,"articleIntro":7194,"category":7196},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[7197],{"metadata":7198,"sys":7201,"fields":7208},{"tags":7199,"concepts":7200},[],[],{"space":7202,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":7204,"publishedVersion":514,"revision":43,"contentType":7206,"locale":29},{"sys":7203},{"type":12,"linkType":13,"id":14},{"sys":7205},{"id":21,"type":12,"linkType":22},{"sys":7207},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":7209,"metaTitle":524,"metaDescription":525,"mainTitle":7210,"subtitle":543,"heroImage":7225,"ctaButton":568,"ctaLink":569},[523],{"data":7211,"content":7212,"nodeType":74},{},[7213,7219],{"data":7214,"content":7215,"nodeType":536},{},[7216],{"data":7217,"marks":7218,"value":535,"nodeType":82},{},[],{"data":7220,"content":7221,"nodeType":87},{},[7222],{"data":7223,"marks":7224,"value":193,"nodeType":82},{},[],{"metadata":7226,"sys":7229,"fields":7234},{"tags":7227,"concepts":7228},[],[],{"space":7230,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":7232,"publishedVersion":556,"revision":24,"locale":29},{"sys":7231},{"type":12,"linkType":13,"id":14},{"sys":7233},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":7235},{"url":560,"details":7236,"fileName":566,"contentType":567},{"size":562,"image":7237},{"width":564,"height":565},{"sys":7239,"fields":7242},{"id":7240,"createdAt":7241},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":7243,"slug":7244,"articleIntro":7243,"category":7245},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[7246],{"metadata":7247,"sys":7250,"fields":7257},{"tags":7248,"concepts":7249},[],[],{"space":7251,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":7253,"publishedVersion":514,"revision":43,"contentType":7255,"locale":29},{"sys":7252},{"type":12,"linkType":13,"id":14},{"sys":7254},{"id":21,"type":12,"linkType":22},{"sys":7256},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":7258,"metaTitle":524,"metaDescription":525,"mainTitle":7259,"subtitle":543,"heroImage":7274,"ctaButton":568,"ctaLink":569},[523],{"data":7260,"content":7261,"nodeType":74},{},[7262,7268],{"data":7263,"content":7264,"nodeType":536},{},[7265],{"data":7266,"marks":7267,"value":535,"nodeType":82},{},[],{"data":7269,"content":7270,"nodeType":87},{},[7271],{"data":7272,"marks":7273,"value":193,"nodeType":82},{},[],{"metadata":7275,"sys":7278,"fields":7283},{"tags":7276,"concepts":7277},[],[],{"space":7279,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":7281,"publishedVersion":556,"revision":24,"locale":29},{"sys":7280},{"type":12,"linkType":13,"id":14},{"sys":7282},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":7284},{"url":560,"details":7285,"fileName":566,"contentType":567},{"size":562,"image":7286},{"width":564,"height":565},{"sys":7288,"fields":7291},{"id":7289,"createdAt":7290},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":7292,"slug":7293,"articleIntro":-1,"category":7294},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[7295],{"metadata":7296,"sys":7299,"fields":7306},{"tags":7297,"concepts":7298},[],[],{"space":7300,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":7302,"publishedVersion":514,"revision":43,"contentType":7304,"locale":29},{"sys":7301},{"type":12,"linkType":13,"id":14},{"sys":7303},{"id":21,"type":12,"linkType":22},{"sys":7305},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":7307,"metaTitle":524,"metaDescription":525,"mainTitle":7308,"subtitle":543,"heroImage":7323,"ctaButton":568,"ctaLink":569},[523],{"data":7309,"content":7310,"nodeType":74},{},[7311,7317],{"data":7312,"content":7313,"nodeType":536},{},[7314],{"data":7315,"marks":7316,"value":535,"nodeType":82},{},[],{"data":7318,"content":7319,"nodeType":87},{},[7320],{"data":7321,"marks":7322,"value":193,"nodeType":82},{},[],{"metadata":7324,"sys":7327,"fields":7332},{"tags":7325,"concepts":7326},[],[],{"space":7328,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":7330,"publishedVersion":556,"revision":24,"locale":29},{"sys":7329},{"type":12,"linkType":13,"id":14},{"sys":7331},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":7333},{"url":560,"details":7334,"fileName":566,"contentType":567},{"size":562,"image":7335},{"width":564,"height":565},{"sys":7337,"fields":7340},{"id":7338,"createdAt":7339},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":7341,"slug":7342,"articleIntro":7341,"category":7343},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[7344],{"metadata":7345,"sys":7348,"fields":7355},{"tags":7346,"concepts":7347},[],[],{"space":7349,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":7351,"publishedVersion":514,"revision":43,"contentType":7353,"locale":29},{"sys":7350},{"type":12,"linkType":13,"id":14},{"sys":7352},{"id":21,"type":12,"linkType":22},{"sys":7354},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":7356,"metaTitle":524,"metaDescription":525,"mainTitle":7357,"subtitle":543,"heroImage":7372,"ctaButton":568,"ctaLink":569},[523],{"data":7358,"content":7359,"nodeType":74},{},[7360,7366],{"data":7361,"content":7362,"nodeType":536},{},[7363],{"data":7364,"marks":7365,"value":535,"nodeType":82},{},[],{"data":7367,"content":7368,"nodeType":87},{},[7369],{"data":7370,"marks":7371,"value":193,"nodeType":82},{},[],{"metadata":7373,"sys":7376,"fields":7381},{"tags":7374,"concepts":7375},[],[],{"space":7377,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":7379,"publishedVersion":556,"revision":24,"locale":29},{"sys":7378},{"type":12,"linkType":13,"id":14},{"sys":7380},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":7382},{"url":560,"details":7383,"fileName":566,"contentType":567},{"size":562,"image":7384},{"width":564,"height":565},{"sys":7386,"fields":7389},{"id":7387,"createdAt":7388},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":7390,"slug":7391,"articleIntro":7390,"category":7392},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[7393],{"metadata":7394,"sys":7397,"fields":7404},{"tags":7395,"concepts":7396},[],[],{"space":7398,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":7400,"publishedVersion":514,"revision":43,"contentType":7402,"locale":29},{"sys":7399},{"type":12,"linkType":13,"id":14},{"sys":7401},{"id":21,"type":12,"linkType":22},{"sys":7403},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":7405,"metaTitle":524,"metaDescription":525,"mainTitle":7406,"subtitle":543,"heroImage":7421,"ctaButton":568,"ctaLink":569},[523],{"data":7407,"content":7408,"nodeType":74},{},[7409,7415],{"data":7410,"content":7411,"nodeType":536},{},[7412],{"data":7413,"marks":7414,"value":535,"nodeType":82},{},[],{"data":7416,"content":7417,"nodeType":87},{},[7418],{"data":7419,"marks":7420,"value":193,"nodeType":82},{},[],{"metadata":7422,"sys":7425,"fields":7430},{"tags":7423,"concepts":7424},[],[],{"space":7426,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":7428,"publishedVersion":556,"revision":24,"locale":29},{"sys":7427},{"type":12,"linkType":13,"id":14},{"sys":7429},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":7431},{"url":560,"details":7432,"fileName":566,"contentType":567},{"size":562,"image":7433},{"width":564,"height":565},{"sys":7435,"fields":7438},{"id":7436,"createdAt":7437},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":7439,"slug":7440,"articleIntro":-1,"category":7441},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[7442],{"metadata":7443,"sys":7446,"fields":7453},{"tags":7444,"concepts":7445},[],[],{"space":7447,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":7449,"publishedVersion":514,"revision":43,"contentType":7451,"locale":29},{"sys":7448},{"type":12,"linkType":13,"id":14},{"sys":7450},{"id":21,"type":12,"linkType":22},{"sys":7452},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":7454,"metaTitle":524,"metaDescription":525,"mainTitle":7455,"subtitle":543,"heroImage":7470,"ctaButton":568,"ctaLink":569},[523],{"data":7456,"content":7457,"nodeType":74},{},[7458,7464],{"data":7459,"content":7460,"nodeType":536},{},[7461],{"data":7462,"marks":7463,"value":535,"nodeType":82},{},[],{"data":7465,"content":7466,"nodeType":87},{},[7467],{"data":7468,"marks":7469,"value":193,"nodeType":82},{},[],{"metadata":7471,"sys":7474,"fields":7479},{"tags":7472,"concepts":7473},[],[],{"space":7475,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":7477,"publishedVersion":556,"revision":24,"locale":29},{"sys":7476},{"type":12,"linkType":13,"id":14},{"sys":7478},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":7480},{"url":560,"details":7481,"fileName":566,"contentType":567},{"size":562,"image":7482},{"width":564,"height":565},{"sys":7484,"fields":7487},{"id":7485,"createdAt":7486},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":7488,"slug":7489,"articleIntro":-1,"category":7490},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[7491],{"metadata":7492,"sys":7495,"fields":7502},{"tags":7493,"concepts":7494},[],[],{"space":7496,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":7498,"publishedVersion":514,"revision":43,"contentType":7500,"locale":29},{"sys":7497},{"type":12,"linkType":13,"id":14},{"sys":7499},{"id":21,"type":12,"linkType":22},{"sys":7501},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":7503,"metaTitle":524,"metaDescription":525,"mainTitle":7504,"subtitle":543,"heroImage":7519,"ctaButton":568,"ctaLink":569},[523],{"data":7505,"content":7506,"nodeType":74},{},[7507,7513],{"data":7508,"content":7509,"nodeType":536},{},[7510],{"data":7511,"marks":7512,"value":535,"nodeType":82},{},[],{"data":7514,"content":7515,"nodeType":87},{},[7516],{"data":7517,"marks":7518,"value":193,"nodeType":82},{},[],{"metadata":7520,"sys":7523,"fields":7528},{"tags":7521,"concepts":7522},[],[],{"space":7524,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":7526,"publishedVersion":556,"revision":24,"locale":29},{"sys":7525},{"type":12,"linkType":13,"id":14},{"sys":7527},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":7529},{"url":560,"details":7530,"fileName":566,"contentType":567},{"size":562,"image":7531},{"width":564,"height":565},{"sys":7533,"fields":7536},{"id":7534,"createdAt":7535},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":7537,"slug":7538,"articleIntro":7537,"category":7539},"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",[7540],{"metadata":7541,"sys":7544,"fields":7551},{"tags":7542,"concepts":7543},[],[],{"space":7545,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":7547,"publishedVersion":514,"revision":43,"contentType":7549,"locale":29},{"sys":7546},{"type":12,"linkType":13,"id":14},{"sys":7548},{"id":21,"type":12,"linkType":22},{"sys":7550},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":7552,"metaTitle":524,"metaDescription":525,"mainTitle":7553,"subtitle":543,"heroImage":7568,"ctaButton":568,"ctaLink":569},[523],{"data":7554,"content":7555,"nodeType":74},{},[7556,7562],{"data":7557,"content":7558,"nodeType":536},{},[7559],{"data":7560,"marks":7561,"value":535,"nodeType":82},{},[],{"data":7563,"content":7564,"nodeType":87},{},[7565],{"data":7566,"marks":7567,"value":193,"nodeType":82},{},[],{"metadata":7569,"sys":7572,"fields":7577},{"tags":7570,"concepts":7571},[],[],{"space":7573,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":7575,"publishedVersion":556,"revision":24,"locale":29},{"sys":7574},{"type":12,"linkType":13,"id":14},{"sys":7576},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":7578},{"url":560,"details":7579,"fileName":566,"contentType":567},{"size":562,"image":7580},{"width":564,"height":565},{"sys":7582,"fields":7585},{"id":7583,"createdAt":7584},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":7586,"slug":7587,"articleIntro":7586,"category":7588},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[7589],{"metadata":7590,"sys":7593,"fields":7600},{"tags":7591,"concepts":7592},[],[],{"space":7594,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":7596,"publishedVersion":514,"revision":43,"contentType":7598,"locale":29},{"sys":7595},{"type":12,"linkType":13,"id":14},{"sys":7597},{"id":21,"type":12,"linkType":22},{"sys":7599},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":7601,"metaTitle":524,"metaDescription":525,"mainTitle":7602,"subtitle":543,"heroImage":7617,"ctaButton":568,"ctaLink":569},[523],{"data":7603,"content":7604,"nodeType":74},{},[7605,7611],{"data":7606,"content":7607,"nodeType":536},{},[7608],{"data":7609,"marks":7610,"value":535,"nodeType":82},{},[],{"data":7612,"content":7613,"nodeType":87},{},[7614],{"data":7615,"marks":7616,"value":193,"nodeType":82},{},[],{"metadata":7618,"sys":7621,"fields":7626},{"tags":7619,"concepts":7620},[],[],{"space":7622,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":7624,"publishedVersion":556,"revision":24,"locale":29},{"sys":7623},{"type":12,"linkType":13,"id":14},{"sys":7625},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":7627},{"url":560,"details":7628,"fileName":566,"contentType":567},{"size":562,"image":7629},{"width":564,"height":565},{"sys":7631,"fields":7634},{"id":7632,"createdAt":7633},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":7635,"slug":7636,"articleIntro":7635,"category":7637},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[7638],{"metadata":7639,"sys":7642,"fields":7649},{"tags":7640,"concepts":7641},[],[],{"space":7643,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":7645,"publishedVersion":514,"revision":43,"contentType":7647,"locale":29},{"sys":7644},{"type":12,"linkType":13,"id":14},{"sys":7646},{"id":21,"type":12,"linkType":22},{"sys":7648},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":7650,"metaTitle":524,"metaDescription":525,"mainTitle":7651,"subtitle":543,"heroImage":7666,"ctaButton":568,"ctaLink":569},[523],{"data":7652,"content":7653,"nodeType":74},{},[7654,7660],{"data":7655,"content":7656,"nodeType":536},{},[7657],{"data":7658,"marks":7659,"value":535,"nodeType":82},{},[],{"data":7661,"content":7662,"nodeType":87},{},[7663],{"data":7664,"marks":7665,"value":193,"nodeType":82},{},[],{"metadata":7667,"sys":7670,"fields":7675},{"tags":7668,"concepts":7669},[],[],{"space":7671,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":7673,"publishedVersion":556,"revision":24,"locale":29},{"sys":7672},{"type":12,"linkType":13,"id":14},{"sys":7674},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":7676},{"url":560,"details":7677,"fileName":566,"contentType":567},{"size":562,"image":7678},{"width":564,"height":565},{"sys":7680,"fields":7683},{"id":7681,"createdAt":7682},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":7684,"slug":7685,"articleIntro":7684,"category":7686},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[7687],{"metadata":7688,"sys":7691,"fields":7698},{"tags":7689,"concepts":7690},[],[],{"space":7692,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":7694,"publishedVersion":514,"revision":43,"contentType":7696,"locale":29},{"sys":7693},{"type":12,"linkType":13,"id":14},{"sys":7695},{"id":21,"type":12,"linkType":22},{"sys":7697},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":7699,"metaTitle":524,"metaDescription":525,"mainTitle":7700,"subtitle":543,"heroImage":7715,"ctaButton":568,"ctaLink":569},[523],{"data":7701,"content":7702,"nodeType":74},{},[7703,7709],{"data":7704,"content":7705,"nodeType":536},{},[7706],{"data":7707,"marks":7708,"value":535,"nodeType":82},{},[],{"data":7710,"content":7711,"nodeType":87},{},[7712],{"data":7713,"marks":7714,"value":193,"nodeType":82},{},[],{"metadata":7716,"sys":7719,"fields":7724},{"tags":7717,"concepts":7718},[],[],{"space":7720,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":7722,"publishedVersion":556,"revision":24,"locale":29},{"sys":7721},{"type":12,"linkType":13,"id":14},{"sys":7723},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":7725},{"url":560,"details":7726,"fileName":566,"contentType":567},{"size":562,"image":7727},{"width":564,"height":565},{"sys":7729,"fields":7732},{"id":7730,"createdAt":7731},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":7733,"slug":7734,"articleIntro":7733,"category":7735},"Compte 6256 - Missions","compte-6256-missions",[7736],{"metadata":7737,"sys":7740,"fields":7747},{"tags":7738,"concepts":7739},[],[],{"space":7741,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":7743,"publishedVersion":514,"revision":43,"contentType":7745,"locale":29},{"sys":7742},{"type":12,"linkType":13,"id":14},{"sys":7744},{"id":21,"type":12,"linkType":22},{"sys":7746},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":7748,"metaTitle":524,"metaDescription":525,"mainTitle":7749,"subtitle":543,"heroImage":7764,"ctaButton":568,"ctaLink":569},[523],{"data":7750,"content":7751,"nodeType":74},{},[7752,7758],{"data":7753,"content":7754,"nodeType":536},{},[7755],{"data":7756,"marks":7757,"value":535,"nodeType":82},{},[],{"data":7759,"content":7760,"nodeType":87},{},[7761],{"data":7762,"marks":7763,"value":193,"nodeType":82},{},[],{"metadata":7765,"sys":7768,"fields":7773},{"tags":7766,"concepts":7767},[],[],{"space":7769,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":7771,"publishedVersion":556,"revision":24,"locale":29},{"sys":7770},{"type":12,"linkType":13,"id":14},{"sys":7772},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":7774},{"url":560,"details":7775,"fileName":566,"contentType":567},{"size":562,"image":7776},{"width":564,"height":565},{"sys":7778,"fields":7781},{"id":7779,"createdAt":7780},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":7782,"slug":7783,"articleIntro":-1,"category":7784},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[7785],{"metadata":7786,"sys":7789,"fields":7796},{"tags":7787,"concepts":7788},[],[],{"space":7790,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":7792,"publishedVersion":514,"revision":43,"contentType":7794,"locale":29},{"sys":7791},{"type":12,"linkType":13,"id":14},{"sys":7793},{"id":21,"type":12,"linkType":22},{"sys":7795},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":7797,"metaTitle":524,"metaDescription":525,"mainTitle":7798,"subtitle":543,"heroImage":7813,"ctaButton":568,"ctaLink":569},[523],{"data":7799,"content":7800,"nodeType":74},{},[7801,7807],{"data":7802,"content":7803,"nodeType":536},{},[7804],{"data":7805,"marks":7806,"value":535,"nodeType":82},{},[],{"data":7808,"content":7809,"nodeType":87},{},[7810],{"data":7811,"marks":7812,"value":193,"nodeType":82},{},[],{"metadata":7814,"sys":7817,"fields":7822},{"tags":7815,"concepts":7816},[],[],{"space":7818,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":7820,"publishedVersion":556,"revision":24,"locale":29},{"sys":7819},{"type":12,"linkType":13,"id":14},{"sys":7821},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":7823},{"url":560,"details":7824,"fileName":566,"contentType":567},{"size":562,"image":7825},{"width":564,"height":565},{"sys":7827,"fields":7830},{"id":7828,"createdAt":7829},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":7831,"slug":7832,"articleIntro":7831,"category":7833},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[7834],{"metadata":7835,"sys":7838,"fields":7845},{"tags":7836,"concepts":7837},[],[],{"space":7839,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":7841,"publishedVersion":514,"revision":43,"contentType":7843,"locale":29},{"sys":7840},{"type":12,"linkType":13,"id":14},{"sys":7842},{"id":21,"type":12,"linkType":22},{"sys":7844},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":7846,"metaTitle":524,"metaDescription":525,"mainTitle":7847,"subtitle":543,"heroImage":7862,"ctaButton":568,"ctaLink":569},[523],{"data":7848,"content":7849,"nodeType":74},{},[7850,7856],{"data":7851,"content":7852,"nodeType":536},{},[7853],{"data":7854,"marks":7855,"value":535,"nodeType":82},{},[],{"data":7857,"content":7858,"nodeType":87},{},[7859],{"data":7860,"marks":7861,"value":193,"nodeType":82},{},[],{"metadata":7863,"sys":7866,"fields":7871},{"tags":7864,"concepts":7865},[],[],{"space":7867,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":7869,"publishedVersion":556,"revision":24,"locale":29},{"sys":7868},{"type":12,"linkType":13,"id":14},{"sys":7870},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":7872},{"url":560,"details":7873,"fileName":566,"contentType":567},{"size":562,"image":7874},{"width":564,"height":565},{"sys":7876,"fields":7879},{"id":7877,"createdAt":7878},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":7880,"slug":7881,"articleIntro":7880,"category":7882},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[7883],{"metadata":7884,"sys":7887,"fields":7894},{"tags":7885,"concepts":7886},[],[],{"space":7888,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":7890,"publishedVersion":514,"revision":43,"contentType":7892,"locale":29},{"sys":7889},{"type":12,"linkType":13,"id":14},{"sys":7891},{"id":21,"type":12,"linkType":22},{"sys":7893},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":7895,"metaTitle":524,"metaDescription":525,"mainTitle":7896,"subtitle":543,"heroImage":7911,"ctaButton":568,"ctaLink":569},[523],{"data":7897,"content":7898,"nodeType":74},{},[7899,7905],{"data":7900,"content":7901,"nodeType":536},{},[7902],{"data":7903,"marks":7904,"value":535,"nodeType":82},{},[],{"data":7906,"content":7907,"nodeType":87},{},[7908],{"data":7909,"marks":7910,"value":193,"nodeType":82},{},[],{"metadata":7912,"sys":7915,"fields":7920},{"tags":7913,"concepts":7914},[],[],{"space":7916,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":7918,"publishedVersion":556,"revision":24,"locale":29},{"sys":7917},{"type":12,"linkType":13,"id":14},{"sys":7919},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":7921},{"url":560,"details":7922,"fileName":566,"contentType":567},{"size":562,"image":7923},{"width":564,"height":565},{"sys":7925,"fields":7928},{"id":7926,"createdAt":7927},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":7929,"slug":7930,"articleIntro":7929,"category":7931},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[7932],{"metadata":7933,"sys":7936,"fields":7943},{"tags":7934,"concepts":7935},[],[],{"space":7937,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":7939,"publishedVersion":514,"revision":43,"contentType":7941,"locale":29},{"sys":7938},{"type":12,"linkType":13,"id":14},{"sys":7940},{"id":21,"type":12,"linkType":22},{"sys":7942},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":7944,"metaTitle":524,"metaDescription":525,"mainTitle":7945,"subtitle":543,"heroImage":7960,"ctaButton":568,"ctaLink":569},[523],{"data":7946,"content":7947,"nodeType":74},{},[7948,7954],{"data":7949,"content":7950,"nodeType":536},{},[7951],{"data":7952,"marks":7953,"value":535,"nodeType":82},{},[],{"data":7955,"content":7956,"nodeType":87},{},[7957],{"data":7958,"marks":7959,"value":193,"nodeType":82},{},[],{"metadata":7961,"sys":7964,"fields":7969},{"tags":7962,"concepts":7963},[],[],{"space":7965,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":7967,"publishedVersion":556,"revision":24,"locale":29},{"sys":7966},{"type":12,"linkType":13,"id":14},{"sys":7968},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":7970},{"url":560,"details":7971,"fileName":566,"contentType":567},{"size":562,"image":7972},{"width":564,"height":565},{"sys":7974,"fields":7977},{"id":7975,"createdAt":7976},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":7978,"slug":7979,"articleIntro":7978,"category":7980},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[7981],{"metadata":7982,"sys":7985,"fields":7992},{"tags":7983,"concepts":7984},[],[],{"space":7986,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":7988,"publishedVersion":514,"revision":43,"contentType":7990,"locale":29},{"sys":7987},{"type":12,"linkType":13,"id":14},{"sys":7989},{"id":21,"type":12,"linkType":22},{"sys":7991},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":7993,"metaTitle":524,"metaDescription":525,"mainTitle":7994,"subtitle":543,"heroImage":8009,"ctaButton":568,"ctaLink":569},[523],{"data":7995,"content":7996,"nodeType":74},{},[7997,8003],{"data":7998,"content":7999,"nodeType":536},{},[8000],{"data":8001,"marks":8002,"value":535,"nodeType":82},{},[],{"data":8004,"content":8005,"nodeType":87},{},[8006],{"data":8007,"marks":8008,"value":193,"nodeType":82},{},[],{"metadata":8010,"sys":8013,"fields":8018},{"tags":8011,"concepts":8012},[],[],{"space":8014,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":8016,"publishedVersion":556,"revision":24,"locale":29},{"sys":8015},{"type":12,"linkType":13,"id":14},{"sys":8017},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":8019},{"url":560,"details":8020,"fileName":566,"contentType":567},{"size":562,"image":8021},{"width":564,"height":565},{"sys":8023,"fields":8026},{"id":8024,"createdAt":8025},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":8027,"slug":8028,"articleIntro":-1,"category":8029},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[8030],{"metadata":8031,"sys":8034,"fields":8041},{"tags":8032,"concepts":8033},[],[],{"space":8035,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":8037,"publishedVersion":514,"revision":43,"contentType":8039,"locale":29},{"sys":8036},{"type":12,"linkType":13,"id":14},{"sys":8038},{"id":21,"type":12,"linkType":22},{"sys":8040},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":8042,"metaTitle":524,"metaDescription":525,"mainTitle":8043,"subtitle":543,"heroImage":8058,"ctaButton":568,"ctaLink":569},[523],{"data":8044,"content":8045,"nodeType":74},{},[8046,8052],{"data":8047,"content":8048,"nodeType":536},{},[8049],{"data":8050,"marks":8051,"value":535,"nodeType":82},{},[],{"data":8053,"content":8054,"nodeType":87},{},[8055],{"data":8056,"marks":8057,"value":193,"nodeType":82},{},[],{"metadata":8059,"sys":8062,"fields":8067},{"tags":8060,"concepts":8061},[],[],{"space":8063,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":8065,"publishedVersion":556,"revision":24,"locale":29},{"sys":8064},{"type":12,"linkType":13,"id":14},{"sys":8066},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":8068},{"url":560,"details":8069,"fileName":566,"contentType":567},{"size":562,"image":8070},{"width":564,"height":565},{"sys":8072,"fields":8075},{"id":8073,"createdAt":8074},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":8076,"slug":8077,"articleIntro":8076,"category":8078},"Compte 211 - Terrains","compte-211-terrains",[8079],{"metadata":8080,"sys":8083,"fields":8090},{"tags":8081,"concepts":8082},[],[],{"space":8084,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":8086,"publishedVersion":514,"revision":43,"contentType":8088,"locale":29},{"sys":8085},{"type":12,"linkType":13,"id":14},{"sys":8087},{"id":21,"type":12,"linkType":22},{"sys":8089},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":8091,"metaTitle":524,"metaDescription":525,"mainTitle":8092,"subtitle":543,"heroImage":8107,"ctaButton":568,"ctaLink":569},[523],{"data":8093,"content":8094,"nodeType":74},{},[8095,8101],{"data":8096,"content":8097,"nodeType":536},{},[8098],{"data":8099,"marks":8100,"value":535,"nodeType":82},{},[],{"data":8102,"content":8103,"nodeType":87},{},[8104],{"data":8105,"marks":8106,"value":193,"nodeType":82},{},[],{"metadata":8108,"sys":8111,"fields":8116},{"tags":8109,"concepts":8110},[],[],{"space":8112,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":8114,"publishedVersion":556,"revision":24,"locale":29},{"sys":8113},{"type":12,"linkType":13,"id":14},{"sys":8115},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":8117},{"url":560,"details":8118,"fileName":566,"contentType":567},{"size":562,"image":8119},{"width":564,"height":565},{"sys":8121,"fields":8124},{"id":8122,"createdAt":8123},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":8125,"slug":8126,"articleIntro":8125,"category":8127},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[8128],{"metadata":8129,"sys":8132,"fields":8139},{"tags":8130,"concepts":8131},[],[],{"space":8133,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":8135,"publishedVersion":514,"revision":43,"contentType":8137,"locale":29},{"sys":8134},{"type":12,"linkType":13,"id":14},{"sys":8136},{"id":21,"type":12,"linkType":22},{"sys":8138},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":8140,"metaTitle":524,"metaDescription":525,"mainTitle":8141,"subtitle":543,"heroImage":8156,"ctaButton":568,"ctaLink":569},[523],{"data":8142,"content":8143,"nodeType":74},{},[8144,8150],{"data":8145,"content":8146,"nodeType":536},{},[8147],{"data":8148,"marks":8149,"value":535,"nodeType":82},{},[],{"data":8151,"content":8152,"nodeType":87},{},[8153],{"data":8154,"marks":8155,"value":193,"nodeType":82},{},[],{"metadata":8157,"sys":8160,"fields":8165},{"tags":8158,"concepts":8159},[],[],{"space":8161,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":8163,"publishedVersion":556,"revision":24,"locale":29},{"sys":8162},{"type":12,"linkType":13,"id":14},{"sys":8164},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":8166},{"url":560,"details":8167,"fileName":566,"contentType":567},{"size":562,"image":8168},{"width":564,"height":565},{"sys":8170,"fields":8173},{"id":8171,"createdAt":8172},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":8174,"slug":8175,"articleIntro":8174,"category":8176},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[8177],{"metadata":8178,"sys":8181,"fields":8188},{"tags":8179,"concepts":8180},[],[],{"space":8182,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":8184,"publishedVersion":514,"revision":43,"contentType":8186,"locale":29},{"sys":8183},{"type":12,"linkType":13,"id":14},{"sys":8185},{"id":21,"type":12,"linkType":22},{"sys":8187},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":8189,"metaTitle":524,"metaDescription":525,"mainTitle":8190,"subtitle":543,"heroImage":8205,"ctaButton":568,"ctaLink":569},[523],{"data":8191,"content":8192,"nodeType":74},{},[8193,8199],{"data":8194,"content":8195,"nodeType":536},{},[8196],{"data":8197,"marks":8198,"value":535,"nodeType":82},{},[],{"data":8200,"content":8201,"nodeType":87},{},[8202],{"data":8203,"marks":8204,"value":193,"nodeType":82},{},[],{"metadata":8206,"sys":8209,"fields":8214},{"tags":8207,"concepts":8208},[],[],{"space":8210,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":8212,"publishedVersion":556,"revision":24,"locale":29},{"sys":8211},{"type":12,"linkType":13,"id":14},{"sys":8213},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":8215},{"url":560,"details":8216,"fileName":566,"contentType":567},{"size":562,"image":8217},{"width":564,"height":565},{"sys":8219,"fields":8222},{"id":8220,"createdAt":8221},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":8223,"slug":8224,"articleIntro":8225,"category":8226},"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. ",[8227],{"metadata":8228,"sys":8231,"fields":8238},{"tags":8229,"concepts":8230},[],[],{"space":8232,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":8234,"publishedVersion":514,"revision":43,"contentType":8236,"locale":29},{"sys":8233},{"type":12,"linkType":13,"id":14},{"sys":8235},{"id":21,"type":12,"linkType":22},{"sys":8237},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":8239,"metaTitle":524,"metaDescription":525,"mainTitle":8240,"subtitle":543,"heroImage":8255,"ctaButton":568,"ctaLink":569},[523],{"data":8241,"content":8242,"nodeType":74},{},[8243,8249],{"data":8244,"content":8245,"nodeType":536},{},[8246],{"data":8247,"marks":8248,"value":535,"nodeType":82},{},[],{"data":8250,"content":8251,"nodeType":87},{},[8252],{"data":8253,"marks":8254,"value":193,"nodeType":82},{},[],{"metadata":8256,"sys":8259,"fields":8264},{"tags":8257,"concepts":8258},[],[],{"space":8260,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":8262,"publishedVersion":556,"revision":24,"locale":29},{"sys":8261},{"type":12,"linkType":13,"id":14},{"sys":8263},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":8265},{"url":560,"details":8266,"fileName":566,"contentType":567},{"size":562,"image":8267},{"width":564,"height":565},{"sys":8269,"fields":8272},{"id":8270,"createdAt":8271},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":8273,"slug":8274,"articleIntro":8273,"category":8275},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[8276],{"metadata":8277,"sys":8280,"fields":8287},{"tags":8278,"concepts":8279},[],[],{"space":8281,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":8283,"publishedVersion":514,"revision":43,"contentType":8285,"locale":29},{"sys":8282},{"type":12,"linkType":13,"id":14},{"sys":8284},{"id":21,"type":12,"linkType":22},{"sys":8286},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":8288,"metaTitle":524,"metaDescription":525,"mainTitle":8289,"subtitle":543,"heroImage":8304,"ctaButton":568,"ctaLink":569},[523],{"data":8290,"content":8291,"nodeType":74},{},[8292,8298],{"data":8293,"content":8294,"nodeType":536},{},[8295],{"data":8296,"marks":8297,"value":535,"nodeType":82},{},[],{"data":8299,"content":8300,"nodeType":87},{},[8301],{"data":8302,"marks":8303,"value":193,"nodeType":82},{},[],{"metadata":8305,"sys":8308,"fields":8313},{"tags":8306,"concepts":8307},[],[],{"space":8309,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":8311,"publishedVersion":556,"revision":24,"locale":29},{"sys":8310},{"type":12,"linkType":13,"id":14},{"sys":8312},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":8314},{"url":560,"details":8315,"fileName":566,"contentType":567},{"size":562,"image":8316},{"width":564,"height":565},{"sys":8318,"fields":8321},{"id":8319,"createdAt":8320},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":8322,"slug":8323,"articleIntro":-1,"category":8324},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[8325],{"metadata":8326,"sys":8329,"fields":8336},{"tags":8327,"concepts":8328},[],[],{"space":8330,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":8332,"publishedVersion":514,"revision":43,"contentType":8334,"locale":29},{"sys":8331},{"type":12,"linkType":13,"id":14},{"sys":8333},{"id":21,"type":12,"linkType":22},{"sys":8335},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":8337,"metaTitle":524,"metaDescription":525,"mainTitle":8338,"subtitle":543,"heroImage":8353,"ctaButton":568,"ctaLink":569},[523],{"data":8339,"content":8340,"nodeType":74},{},[8341,8347],{"data":8342,"content":8343,"nodeType":536},{},[8344],{"data":8345,"marks":8346,"value":535,"nodeType":82},{},[],{"data":8348,"content":8349,"nodeType":87},{},[8350],{"data":8351,"marks":8352,"value":193,"nodeType":82},{},[],{"metadata":8354,"sys":8357,"fields":8362},{"tags":8355,"concepts":8356},[],[],{"space":8358,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":8360,"publishedVersion":556,"revision":24,"locale":29},{"sys":8359},{"type":12,"linkType":13,"id":14},{"sys":8361},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":8363},{"url":560,"details":8364,"fileName":566,"contentType":567},{"size":562,"image":8365},{"width":564,"height":565},{"sys":8367,"fields":8370},{"id":8368,"createdAt":8369},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":8371,"slug":8372,"articleIntro":-1,"category":8373},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[8374],{"metadata":8375,"sys":8378,"fields":8385},{"tags":8376,"concepts":8377},[],[],{"space":8379,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":8381,"publishedVersion":514,"revision":43,"contentType":8383,"locale":29},{"sys":8380},{"type":12,"linkType":13,"id":14},{"sys":8382},{"id":21,"type":12,"linkType":22},{"sys":8384},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":8386,"metaTitle":524,"metaDescription":525,"mainTitle":8387,"subtitle":543,"heroImage":8402,"ctaButton":568,"ctaLink":569},[523],{"data":8388,"content":8389,"nodeType":74},{},[8390,8396],{"data":8391,"content":8392,"nodeType":536},{},[8393],{"data":8394,"marks":8395,"value":535,"nodeType":82},{},[],{"data":8397,"content":8398,"nodeType":87},{},[8399],{"data":8400,"marks":8401,"value":193,"nodeType":82},{},[],{"metadata":8403,"sys":8406,"fields":8411},{"tags":8404,"concepts":8405},[],[],{"space":8407,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":8409,"publishedVersion":556,"revision":24,"locale":29},{"sys":8408},{"type":12,"linkType":13,"id":14},{"sys":8410},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":8412},{"url":560,"details":8413,"fileName":566,"contentType":567},{"size":562,"image":8414},{"width":564,"height":565},{"sys":8416,"fields":8419},{"id":8417,"createdAt":8418},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":8420,"slug":8421,"articleIntro":8420,"category":8422},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[8423],{"metadata":8424,"sys":8427,"fields":8434},{"tags":8425,"concepts":8426},[],[],{"space":8428,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":8430,"publishedVersion":514,"revision":43,"contentType":8432,"locale":29},{"sys":8429},{"type":12,"linkType":13,"id":14},{"sys":8431},{"id":21,"type":12,"linkType":22},{"sys":8433},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":8435,"metaTitle":524,"metaDescription":525,"mainTitle":8436,"subtitle":543,"heroImage":8451,"ctaButton":568,"ctaLink":569},[523],{"data":8437,"content":8438,"nodeType":74},{},[8439,8445],{"data":8440,"content":8441,"nodeType":536},{},[8442],{"data":8443,"marks":8444,"value":535,"nodeType":82},{},[],{"data":8446,"content":8447,"nodeType":87},{},[8448],{"data":8449,"marks":8450,"value":193,"nodeType":82},{},[],{"metadata":8452,"sys":8455,"fields":8460},{"tags":8453,"concepts":8454},[],[],{"space":8456,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":8458,"publishedVersion":556,"revision":24,"locale":29},{"sys":8457},{"type":12,"linkType":13,"id":14},{"sys":8459},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":8461},{"url":560,"details":8462,"fileName":566,"contentType":567},{"size":562,"image":8463},{"width":564,"height":565},{"sys":8465,"fields":8468},{"id":8466,"createdAt":8467},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":8469,"slug":8470,"articleIntro":8469,"category":8471},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[8472],{"metadata":8473,"sys":8476,"fields":8483},{"tags":8474,"concepts":8475},[],[],{"space":8477,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":8479,"publishedVersion":514,"revision":43,"contentType":8481,"locale":29},{"sys":8478},{"type":12,"linkType":13,"id":14},{"sys":8480},{"id":21,"type":12,"linkType":22},{"sys":8482},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":8484,"metaTitle":524,"metaDescription":525,"mainTitle":8485,"subtitle":543,"heroImage":8500,"ctaButton":568,"ctaLink":569},[523],{"data":8486,"content":8487,"nodeType":74},{},[8488,8494],{"data":8489,"content":8490,"nodeType":536},{},[8491],{"data":8492,"marks":8493,"value":535,"nodeType":82},{},[],{"data":8495,"content":8496,"nodeType":87},{},[8497],{"data":8498,"marks":8499,"value":193,"nodeType":82},{},[],{"metadata":8501,"sys":8504,"fields":8509},{"tags":8502,"concepts":8503},[],[],{"space":8505,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":8507,"publishedVersion":556,"revision":24,"locale":29},{"sys":8506},{"type":12,"linkType":13,"id":14},{"sys":8508},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":8510},{"url":560,"details":8511,"fileName":566,"contentType":567},{"size":562,"image":8512},{"width":564,"height":565},{"sys":8514,"fields":8517},{"id":8515,"createdAt":8516},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":8518,"slug":8519,"articleIntro":-1,"category":8520},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[8521],{"metadata":8522,"sys":8525,"fields":8532},{"tags":8523,"concepts":8524},[],[],{"space":8526,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":8528,"publishedVersion":514,"revision":43,"contentType":8530,"locale":29},{"sys":8527},{"type":12,"linkType":13,"id":14},{"sys":8529},{"id":21,"type":12,"linkType":22},{"sys":8531},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":8533,"metaTitle":524,"metaDescription":525,"mainTitle":8534,"subtitle":543,"heroImage":8549,"ctaButton":568,"ctaLink":569},[523],{"data":8535,"content":8536,"nodeType":74},{},[8537,8543],{"data":8538,"content":8539,"nodeType":536},{},[8540],{"data":8541,"marks":8542,"value":535,"nodeType":82},{},[],{"data":8544,"content":8545,"nodeType":87},{},[8546],{"data":8547,"marks":8548,"value":193,"nodeType":82},{},[],{"metadata":8550,"sys":8553,"fields":8558},{"tags":8551,"concepts":8552},[],[],{"space":8554,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":8556,"publishedVersion":556,"revision":24,"locale":29},{"sys":8555},{"type":12,"linkType":13,"id":14},{"sys":8557},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":8559},{"url":560,"details":8560,"fileName":566,"contentType":567},{"size":562,"image":8561},{"width":564,"height":565},{"sys":8563,"fields":8566},{"id":8564,"createdAt":8565},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":8567,"slug":8568,"articleIntro":8567,"category":8569},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[8570],{"metadata":8571,"sys":8574,"fields":8581},{"tags":8572,"concepts":8573},[],[],{"space":8575,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":8577,"publishedVersion":514,"revision":43,"contentType":8579,"locale":29},{"sys":8576},{"type":12,"linkType":13,"id":14},{"sys":8578},{"id":21,"type":12,"linkType":22},{"sys":8580},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":8582,"metaTitle":524,"metaDescription":525,"mainTitle":8583,"subtitle":543,"heroImage":8598,"ctaButton":568,"ctaLink":569},[523],{"data":8584,"content":8585,"nodeType":74},{},[8586,8592],{"data":8587,"content":8588,"nodeType":536},{},[8589],{"data":8590,"marks":8591,"value":535,"nodeType":82},{},[],{"data":8593,"content":8594,"nodeType":87},{},[8595],{"data":8596,"marks":8597,"value":193,"nodeType":82},{},[],{"metadata":8599,"sys":8602,"fields":8607},{"tags":8600,"concepts":8601},[],[],{"space":8603,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":8605,"publishedVersion":556,"revision":24,"locale":29},{"sys":8604},{"type":12,"linkType":13,"id":14},{"sys":8606},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":8608},{"url":560,"details":8609,"fileName":566,"contentType":567},{"size":562,"image":8610},{"width":564,"height":565},{"sys":8612,"fields":8615},{"id":8613,"createdAt":8614},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":8616,"slug":8617,"articleIntro":8616,"category":8618},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[8619],{"metadata":8620,"sys":8623,"fields":8630},{"tags":8621,"concepts":8622},[],[],{"space":8624,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":8626,"publishedVersion":514,"revision":43,"contentType":8628,"locale":29},{"sys":8625},{"type":12,"linkType":13,"id":14},{"sys":8627},{"id":21,"type":12,"linkType":22},{"sys":8629},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":8631,"metaTitle":524,"metaDescription":525,"mainTitle":8632,"subtitle":543,"heroImage":8647,"ctaButton":568,"ctaLink":569},[523],{"data":8633,"content":8634,"nodeType":74},{},[8635,8641],{"data":8636,"content":8637,"nodeType":536},{},[8638],{"data":8639,"marks":8640,"value":535,"nodeType":82},{},[],{"data":8642,"content":8643,"nodeType":87},{},[8644],{"data":8645,"marks":8646,"value":193,"nodeType":82},{},[],{"metadata":8648,"sys":8651,"fields":8656},{"tags":8649,"concepts":8650},[],[],{"space":8652,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":8654,"publishedVersion":556,"revision":24,"locale":29},{"sys":8653},{"type":12,"linkType":13,"id":14},{"sys":8655},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":8657},{"url":560,"details":8658,"fileName":566,"contentType":567},{"size":562,"image":8659},{"width":564,"height":565},{"sys":8661,"fields":8664},{"id":8662,"createdAt":8663},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":8665,"slug":8666,"articleIntro":8665,"category":8667},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[8668],{"metadata":8669,"sys":8672,"fields":8679},{"tags":8670,"concepts":8671},[],[],{"space":8673,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":8675,"publishedVersion":514,"revision":43,"contentType":8677,"locale":29},{"sys":8674},{"type":12,"linkType":13,"id":14},{"sys":8676},{"id":21,"type":12,"linkType":22},{"sys":8678},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":8680,"metaTitle":524,"metaDescription":525,"mainTitle":8681,"subtitle":543,"heroImage":8696,"ctaButton":568,"ctaLink":569},[523],{"data":8682,"content":8683,"nodeType":74},{},[8684,8690],{"data":8685,"content":8686,"nodeType":536},{},[8687],{"data":8688,"marks":8689,"value":535,"nodeType":82},{},[],{"data":8691,"content":8692,"nodeType":87},{},[8693],{"data":8694,"marks":8695,"value":193,"nodeType":82},{},[],{"metadata":8697,"sys":8700,"fields":8705},{"tags":8698,"concepts":8699},[],[],{"space":8701,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":8703,"publishedVersion":556,"revision":24,"locale":29},{"sys":8702},{"type":12,"linkType":13,"id":14},{"sys":8704},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":8706},{"url":560,"details":8707,"fileName":566,"contentType":567},{"size":562,"image":8708},{"width":564,"height":565},{"sys":8710,"fields":8713},{"id":8711,"createdAt":8712},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":8714,"slug":8715,"articleIntro":8714,"category":8716},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[8717],{"metadata":8718,"sys":8721,"fields":8728},{"tags":8719,"concepts":8720},[],[],{"space":8722,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":8724,"publishedVersion":514,"revision":43,"contentType":8726,"locale":29},{"sys":8723},{"type":12,"linkType":13,"id":14},{"sys":8725},{"id":21,"type":12,"linkType":22},{"sys":8727},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":8729,"metaTitle":524,"metaDescription":525,"mainTitle":8730,"subtitle":543,"heroImage":8745,"ctaButton":568,"ctaLink":569},[523],{"data":8731,"content":8732,"nodeType":74},{},[8733,8739],{"data":8734,"content":8735,"nodeType":536},{},[8736],{"data":8737,"marks":8738,"value":535,"nodeType":82},{},[],{"data":8740,"content":8741,"nodeType":87},{},[8742],{"data":8743,"marks":8744,"value":193,"nodeType":82},{},[],{"metadata":8746,"sys":8749,"fields":8754},{"tags":8747,"concepts":8748},[],[],{"space":8750,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":8752,"publishedVersion":556,"revision":24,"locale":29},{"sys":8751},{"type":12,"linkType":13,"id":14},{"sys":8753},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":8755},{"url":560,"details":8756,"fileName":566,"contentType":567},{"size":562,"image":8757},{"width":564,"height":565},{"sys":8759,"fields":8762},{"id":8760,"createdAt":8761},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":8763,"slug":8764,"articleIntro":8763,"category":8765},"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",[8766],{"metadata":8767,"sys":8770,"fields":8777},{"tags":8768,"concepts":8769},[],[],{"space":8771,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":8773,"publishedVersion":514,"revision":43,"contentType":8775,"locale":29},{"sys":8772},{"type":12,"linkType":13,"id":14},{"sys":8774},{"id":21,"type":12,"linkType":22},{"sys":8776},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":8778,"metaTitle":524,"metaDescription":525,"mainTitle":8779,"subtitle":543,"heroImage":8794,"ctaButton":568,"ctaLink":569},[523],{"data":8780,"content":8781,"nodeType":74},{},[8782,8788],{"data":8783,"content":8784,"nodeType":536},{},[8785],{"data":8786,"marks":8787,"value":535,"nodeType":82},{},[],{"data":8789,"content":8790,"nodeType":87},{},[8791],{"data":8792,"marks":8793,"value":193,"nodeType":82},{},[],{"metadata":8795,"sys":8798,"fields":8803},{"tags":8796,"concepts":8797},[],[],{"space":8799,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":8801,"publishedVersion":556,"revision":24,"locale":29},{"sys":8800},{"type":12,"linkType":13,"id":14},{"sys":8802},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":8804},{"url":560,"details":8805,"fileName":566,"contentType":567},{"size":562,"image":8806},{"width":564,"height":565},{"sys":8808,"fields":8811},{"id":8809,"createdAt":8810},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":8812,"slug":8813,"articleIntro":8812,"category":8814},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[8815],{"metadata":8816,"sys":8819,"fields":8826},{"tags":8817,"concepts":8818},[],[],{"space":8820,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":8822,"publishedVersion":514,"revision":43,"contentType":8824,"locale":29},{"sys":8821},{"type":12,"linkType":13,"id":14},{"sys":8823},{"id":21,"type":12,"linkType":22},{"sys":8825},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":8827,"metaTitle":524,"metaDescription":525,"mainTitle":8828,"subtitle":543,"heroImage":8843,"ctaButton":568,"ctaLink":569},[523],{"data":8829,"content":8830,"nodeType":74},{},[8831,8837],{"data":8832,"content":8833,"nodeType":536},{},[8834],{"data":8835,"marks":8836,"value":535,"nodeType":82},{},[],{"data":8838,"content":8839,"nodeType":87},{},[8840],{"data":8841,"marks":8842,"value":193,"nodeType":82},{},[],{"metadata":8844,"sys":8847,"fields":8852},{"tags":8845,"concepts":8846},[],[],{"space":8848,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":8850,"publishedVersion":556,"revision":24,"locale":29},{"sys":8849},{"type":12,"linkType":13,"id":14},{"sys":8851},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":8853},{"url":560,"details":8854,"fileName":566,"contentType":567},{"size":562,"image":8855},{"width":564,"height":565},{"sys":8857,"fields":8860},{"id":8858,"createdAt":8859},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":8861,"slug":8862,"articleIntro":-1,"category":8863},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[8864],{"metadata":8865,"sys":8868,"fields":8875},{"tags":8866,"concepts":8867},[],[],{"space":8869,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":8871,"publishedVersion":514,"revision":43,"contentType":8873,"locale":29},{"sys":8870},{"type":12,"linkType":13,"id":14},{"sys":8872},{"id":21,"type":12,"linkType":22},{"sys":8874},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":8876,"metaTitle":524,"metaDescription":525,"mainTitle":8877,"subtitle":543,"heroImage":8892,"ctaButton":568,"ctaLink":569},[523],{"data":8878,"content":8879,"nodeType":74},{},[8880,8886],{"data":8881,"content":8882,"nodeType":536},{},[8883],{"data":8884,"marks":8885,"value":535,"nodeType":82},{},[],{"data":8887,"content":8888,"nodeType":87},{},[8889],{"data":8890,"marks":8891,"value":193,"nodeType":82},{},[],{"metadata":8893,"sys":8896,"fields":8901},{"tags":8894,"concepts":8895},[],[],{"space":8897,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":8899,"publishedVersion":556,"revision":24,"locale":29},{"sys":8898},{"type":12,"linkType":13,"id":14},{"sys":8900},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":8902},{"url":560,"details":8903,"fileName":566,"contentType":567},{"size":562,"image":8904},{"width":564,"height":565},{"sys":8906,"fields":8909},{"id":8907,"createdAt":8908},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":8910,"slug":8911,"articleIntro":8910,"category":8912},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[8913],{"metadata":8914,"sys":8917,"fields":8924},{"tags":8915,"concepts":8916},[],[],{"space":8918,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":8920,"publishedVersion":514,"revision":43,"contentType":8922,"locale":29},{"sys":8919},{"type":12,"linkType":13,"id":14},{"sys":8921},{"id":21,"type":12,"linkType":22},{"sys":8923},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":8925,"metaTitle":524,"metaDescription":525,"mainTitle":8926,"subtitle":543,"heroImage":8941,"ctaButton":568,"ctaLink":569},[523],{"data":8927,"content":8928,"nodeType":74},{},[8929,8935],{"data":8930,"content":8931,"nodeType":536},{},[8932],{"data":8933,"marks":8934,"value":535,"nodeType":82},{},[],{"data":8936,"content":8937,"nodeType":87},{},[8938],{"data":8939,"marks":8940,"value":193,"nodeType":82},{},[],{"metadata":8942,"sys":8945,"fields":8950},{"tags":8943,"concepts":8944},[],[],{"space":8946,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":8948,"publishedVersion":556,"revision":24,"locale":29},{"sys":8947},{"type":12,"linkType":13,"id":14},{"sys":8949},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":8951},{"url":560,"details":8952,"fileName":566,"contentType":567},{"size":562,"image":8953},{"width":564,"height":565},{"sys":8955,"fields":8958},{"id":8956,"createdAt":8957},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":8959,"slug":8960,"articleIntro":8959,"category":8961},"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",[8962],{"metadata":8963,"sys":8966,"fields":8973},{"tags":8964,"concepts":8965},[],[],{"space":8967,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":8969,"publishedVersion":514,"revision":43,"contentType":8971,"locale":29},{"sys":8968},{"type":12,"linkType":13,"id":14},{"sys":8970},{"id":21,"type":12,"linkType":22},{"sys":8972},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":8974,"metaTitle":524,"metaDescription":525,"mainTitle":8975,"subtitle":543,"heroImage":8990,"ctaButton":568,"ctaLink":569},[523],{"data":8976,"content":8977,"nodeType":74},{},[8978,8984],{"data":8979,"content":8980,"nodeType":536},{},[8981],{"data":8982,"marks":8983,"value":535,"nodeType":82},{},[],{"data":8985,"content":8986,"nodeType":87},{},[8987],{"data":8988,"marks":8989,"value":193,"nodeType":82},{},[],{"metadata":8991,"sys":8994,"fields":8999},{"tags":8992,"concepts":8993},[],[],{"space":8995,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":8997,"publishedVersion":556,"revision":24,"locale":29},{"sys":8996},{"type":12,"linkType":13,"id":14},{"sys":8998},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":9000},{"url":560,"details":9001,"fileName":566,"contentType":567},{"size":562,"image":9002},{"width":564,"height":565},{"sys":9004,"fields":9007},{"id":9005,"createdAt":9006},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":9008,"slug":9009,"articleIntro":9008,"category":9010},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[9011],{"metadata":9012,"sys":9015,"fields":9022},{"tags":9013,"concepts":9014},[],[],{"space":9016,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":9018,"publishedVersion":514,"revision":43,"contentType":9020,"locale":29},{"sys":9017},{"type":12,"linkType":13,"id":14},{"sys":9019},{"id":21,"type":12,"linkType":22},{"sys":9021},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":9023,"metaTitle":524,"metaDescription":525,"mainTitle":9024,"subtitle":543,"heroImage":9039,"ctaButton":568,"ctaLink":569},[523],{"data":9025,"content":9026,"nodeType":74},{},[9027,9033],{"data":9028,"content":9029,"nodeType":536},{},[9030],{"data":9031,"marks":9032,"value":535,"nodeType":82},{},[],{"data":9034,"content":9035,"nodeType":87},{},[9036],{"data":9037,"marks":9038,"value":193,"nodeType":82},{},[],{"metadata":9040,"sys":9043,"fields":9048},{"tags":9041,"concepts":9042},[],[],{"space":9044,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":9046,"publishedVersion":556,"revision":24,"locale":29},{"sys":9045},{"type":12,"linkType":13,"id":14},{"sys":9047},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":9049},{"url":560,"details":9050,"fileName":566,"contentType":567},{"size":562,"image":9051},{"width":564,"height":565},{"sys":9053,"fields":9056},{"id":9054,"createdAt":9055},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":9057,"slug":9058,"articleIntro":9057,"category":9059},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[9060],{"metadata":9061,"sys":9064,"fields":9071},{"tags":9062,"concepts":9063},[],[],{"space":9065,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":9067,"publishedVersion":514,"revision":43,"contentType":9069,"locale":29},{"sys":9066},{"type":12,"linkType":13,"id":14},{"sys":9068},{"id":21,"type":12,"linkType":22},{"sys":9070},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":9072,"metaTitle":524,"metaDescription":525,"mainTitle":9073,"subtitle":543,"heroImage":9088,"ctaButton":568,"ctaLink":569},[523],{"data":9074,"content":9075,"nodeType":74},{},[9076,9082],{"data":9077,"content":9078,"nodeType":536},{},[9079],{"data":9080,"marks":9081,"value":535,"nodeType":82},{},[],{"data":9083,"content":9084,"nodeType":87},{},[9085],{"data":9086,"marks":9087,"value":193,"nodeType":82},{},[],{"metadata":9089,"sys":9092,"fields":9097},{"tags":9090,"concepts":9091},[],[],{"space":9093,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":9095,"publishedVersion":556,"revision":24,"locale":29},{"sys":9094},{"type":12,"linkType":13,"id":14},{"sys":9096},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":9098},{"url":560,"details":9099,"fileName":566,"contentType":567},{"size":562,"image":9100},{"width":564,"height":565},{"sys":9102,"fields":9105},{"id":9103,"createdAt":9104},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":9106,"slug":9107,"articleIntro":9106,"category":9108},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[9109],{"metadata":9110,"sys":9113,"fields":9120},{"tags":9111,"concepts":9112},[],[],{"space":9114,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":9116,"publishedVersion":514,"revision":43,"contentType":9118,"locale":29},{"sys":9115},{"type":12,"linkType":13,"id":14},{"sys":9117},{"id":21,"type":12,"linkType":22},{"sys":9119},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":9121,"metaTitle":524,"metaDescription":525,"mainTitle":9122,"subtitle":543,"heroImage":9137,"ctaButton":568,"ctaLink":569},[523],{"data":9123,"content":9124,"nodeType":74},{},[9125,9131],{"data":9126,"content":9127,"nodeType":536},{},[9128],{"data":9129,"marks":9130,"value":535,"nodeType":82},{},[],{"data":9132,"content":9133,"nodeType":87},{},[9134],{"data":9135,"marks":9136,"value":193,"nodeType":82},{},[],{"metadata":9138,"sys":9141,"fields":9146},{"tags":9139,"concepts":9140},[],[],{"space":9142,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":9144,"publishedVersion":556,"revision":24,"locale":29},{"sys":9143},{"type":12,"linkType":13,"id":14},{"sys":9145},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":9147},{"url":560,"details":9148,"fileName":566,"contentType":567},{"size":562,"image":9149},{"width":564,"height":565},{"sys":9151,"fields":9154},{"id":9152,"createdAt":9153},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":9155,"slug":9156,"articleIntro":9155,"category":9157},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[9158],{"metadata":9159,"sys":9162,"fields":9169},{"tags":9160,"concepts":9161},[],[],{"space":9163,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":9165,"publishedVersion":514,"revision":43,"contentType":9167,"locale":29},{"sys":9164},{"type":12,"linkType":13,"id":14},{"sys":9166},{"id":21,"type":12,"linkType":22},{"sys":9168},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":9170,"metaTitle":524,"metaDescription":525,"mainTitle":9171,"subtitle":543,"heroImage":9186,"ctaButton":568,"ctaLink":569},[523],{"data":9172,"content":9173,"nodeType":74},{},[9174,9180],{"data":9175,"content":9176,"nodeType":536},{},[9177],{"data":9178,"marks":9179,"value":535,"nodeType":82},{},[],{"data":9181,"content":9182,"nodeType":87},{},[9183],{"data":9184,"marks":9185,"value":193,"nodeType":82},{},[],{"metadata":9187,"sys":9190,"fields":9195},{"tags":9188,"concepts":9189},[],[],{"space":9191,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":9193,"publishedVersion":556,"revision":24,"locale":29},{"sys":9192},{"type":12,"linkType":13,"id":14},{"sys":9194},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":9196},{"url":560,"details":9197,"fileName":566,"contentType":567},{"size":562,"image":9198},{"width":564,"height":565},{"sys":9200,"fields":9203},{"id":9201,"createdAt":9202},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":9204,"slug":9205,"articleIntro":9204,"category":9206},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[9207],{"metadata":9208,"sys":9211,"fields":9218},{"tags":9209,"concepts":9210},[],[],{"space":9212,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":9214,"publishedVersion":514,"revision":43,"contentType":9216,"locale":29},{"sys":9213},{"type":12,"linkType":13,"id":14},{"sys":9215},{"id":21,"type":12,"linkType":22},{"sys":9217},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":9219,"metaTitle":524,"metaDescription":525,"mainTitle":9220,"subtitle":543,"heroImage":9235,"ctaButton":568,"ctaLink":569},[523],{"data":9221,"content":9222,"nodeType":74},{},[9223,9229],{"data":9224,"content":9225,"nodeType":536},{},[9226],{"data":9227,"marks":9228,"value":535,"nodeType":82},{},[],{"data":9230,"content":9231,"nodeType":87},{},[9232],{"data":9233,"marks":9234,"value":193,"nodeType":82},{},[],{"metadata":9236,"sys":9239,"fields":9244},{"tags":9237,"concepts":9238},[],[],{"space":9240,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":9242,"publishedVersion":556,"revision":24,"locale":29},{"sys":9241},{"type":12,"linkType":13,"id":14},{"sys":9243},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":9245},{"url":560,"details":9246,"fileName":566,"contentType":567},{"size":562,"image":9247},{"width":564,"height":565},{"sys":9249,"fields":9252},{"id":9250,"createdAt":9251},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":9253,"slug":9254,"articleIntro":9253,"category":9255},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[9256],{"metadata":9257,"sys":9260,"fields":9267},{"tags":9258,"concepts":9259},[],[],{"space":9261,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":9263,"publishedVersion":514,"revision":43,"contentType":9265,"locale":29},{"sys":9262},{"type":12,"linkType":13,"id":14},{"sys":9264},{"id":21,"type":12,"linkType":22},{"sys":9266},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":9268,"metaTitle":524,"metaDescription":525,"mainTitle":9269,"subtitle":543,"heroImage":9284,"ctaButton":568,"ctaLink":569},[523],{"data":9270,"content":9271,"nodeType":74},{},[9272,9278],{"data":9273,"content":9274,"nodeType":536},{},[9275],{"data":9276,"marks":9277,"value":535,"nodeType":82},{},[],{"data":9279,"content":9280,"nodeType":87},{},[9281],{"data":9282,"marks":9283,"value":193,"nodeType":82},{},[],{"metadata":9285,"sys":9288,"fields":9293},{"tags":9286,"concepts":9287},[],[],{"space":9289,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":9291,"publishedVersion":556,"revision":24,"locale":29},{"sys":9290},{"type":12,"linkType":13,"id":14},{"sys":9292},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":9294},{"url":560,"details":9295,"fileName":566,"contentType":567},{"size":562,"image":9296},{"width":564,"height":565},{"sys":9298,"fields":9301},{"id":9299,"createdAt":9300},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":9302,"slug":9303,"articleIntro":9302,"category":9304},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[9305],{"metadata":9306,"sys":9309,"fields":9316},{"tags":9307,"concepts":9308},[],[],{"space":9310,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":9312,"publishedVersion":514,"revision":43,"contentType":9314,"locale":29},{"sys":9311},{"type":12,"linkType":13,"id":14},{"sys":9313},{"id":21,"type":12,"linkType":22},{"sys":9315},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":9317,"metaTitle":524,"metaDescription":525,"mainTitle":9318,"subtitle":543,"heroImage":9333,"ctaButton":568,"ctaLink":569},[523],{"data":9319,"content":9320,"nodeType":74},{},[9321,9327],{"data":9322,"content":9323,"nodeType":536},{},[9324],{"data":9325,"marks":9326,"value":535,"nodeType":82},{},[],{"data":9328,"content":9329,"nodeType":87},{},[9330],{"data":9331,"marks":9332,"value":193,"nodeType":82},{},[],{"metadata":9334,"sys":9337,"fields":9342},{"tags":9335,"concepts":9336},[],[],{"space":9338,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":9340,"publishedVersion":556,"revision":24,"locale":29},{"sys":9339},{"type":12,"linkType":13,"id":14},{"sys":9341},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":9343},{"url":560,"details":9344,"fileName":566,"contentType":567},{"size":562,"image":9345},{"width":564,"height":565},{"sys":9347,"fields":9350},{"id":9348,"createdAt":9349},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":9351,"slug":9352,"articleIntro":9351,"category":9353},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[9354],{"metadata":9355,"sys":9358,"fields":9365},{"tags":9356,"concepts":9357},[],[],{"space":9359,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":9361,"publishedVersion":514,"revision":43,"contentType":9363,"locale":29},{"sys":9360},{"type":12,"linkType":13,"id":14},{"sys":9362},{"id":21,"type":12,"linkType":22},{"sys":9364},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":9366,"metaTitle":524,"metaDescription":525,"mainTitle":9367,"subtitle":543,"heroImage":9382,"ctaButton":568,"ctaLink":569},[523],{"data":9368,"content":9369,"nodeType":74},{},[9370,9376],{"data":9371,"content":9372,"nodeType":536},{},[9373],{"data":9374,"marks":9375,"value":535,"nodeType":82},{},[],{"data":9377,"content":9378,"nodeType":87},{},[9379],{"data":9380,"marks":9381,"value":193,"nodeType":82},{},[],{"metadata":9383,"sys":9386,"fields":9391},{"tags":9384,"concepts":9385},[],[],{"space":9387,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":9389,"publishedVersion":556,"revision":24,"locale":29},{"sys":9388},{"type":12,"linkType":13,"id":14},{"sys":9390},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":9392},{"url":560,"details":9393,"fileName":566,"contentType":567},{"size":562,"image":9394},{"width":564,"height":565},{"sys":9396,"fields":9399},{"id":9397,"createdAt":9398},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":9400,"slug":9401,"articleIntro":9400,"category":9402},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[9403],{"metadata":9404,"sys":9407,"fields":9414},{"tags":9405,"concepts":9406},[],[],{"space":9408,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":9410,"publishedVersion":514,"revision":43,"contentType":9412,"locale":29},{"sys":9409},{"type":12,"linkType":13,"id":14},{"sys":9411},{"id":21,"type":12,"linkType":22},{"sys":9413},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":9415,"metaTitle":524,"metaDescription":525,"mainTitle":9416,"subtitle":543,"heroImage":9431,"ctaButton":568,"ctaLink":569},[523],{"data":9417,"content":9418,"nodeType":74},{},[9419,9425],{"data":9420,"content":9421,"nodeType":536},{},[9422],{"data":9423,"marks":9424,"value":535,"nodeType":82},{},[],{"data":9426,"content":9427,"nodeType":87},{},[9428],{"data":9429,"marks":9430,"value":193,"nodeType":82},{},[],{"metadata":9432,"sys":9435,"fields":9440},{"tags":9433,"concepts":9434},[],[],{"space":9436,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":9438,"publishedVersion":556,"revision":24,"locale":29},{"sys":9437},{"type":12,"linkType":13,"id":14},{"sys":9439},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":9441},{"url":560,"details":9442,"fileName":566,"contentType":567},{"size":562,"image":9443},{"width":564,"height":565},{"sys":9445,"fields":9448},{"id":9446,"createdAt":9447},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":9449,"slug":9450,"articleIntro":9449,"category":9451},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[9452],{"metadata":9453,"sys":9456,"fields":9463},{"tags":9454,"concepts":9455},[],[],{"space":9457,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":9459,"publishedVersion":514,"revision":43,"contentType":9461,"locale":29},{"sys":9458},{"type":12,"linkType":13,"id":14},{"sys":9460},{"id":21,"type":12,"linkType":22},{"sys":9462},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":9464,"metaTitle":524,"metaDescription":525,"mainTitle":9465,"subtitle":543,"heroImage":9480,"ctaButton":568,"ctaLink":569},[523],{"data":9466,"content":9467,"nodeType":74},{},[9468,9474],{"data":9469,"content":9470,"nodeType":536},{},[9471],{"data":9472,"marks":9473,"value":535,"nodeType":82},{},[],{"data":9475,"content":9476,"nodeType":87},{},[9477],{"data":9478,"marks":9479,"value":193,"nodeType":82},{},[],{"metadata":9481,"sys":9484,"fields":9489},{"tags":9482,"concepts":9483},[],[],{"space":9485,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":9487,"publishedVersion":556,"revision":24,"locale":29},{"sys":9486},{"type":12,"linkType":13,"id":14},{"sys":9488},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":9490},{"url":560,"details":9491,"fileName":566,"contentType":567},{"size":562,"image":9492},{"width":564,"height":565},{"sys":9494,"fields":9497},{"id":9495,"createdAt":9496},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":9498,"slug":9499,"articleIntro":9498,"category":9500},"698 - Intégration fiscale","compte-698-integration-fiscale",[9501],{"metadata":9502,"sys":9505,"fields":9512},{"tags":9503,"concepts":9504},[],[],{"space":9506,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":9508,"publishedVersion":514,"revision":43,"contentType":9510,"locale":29},{"sys":9507},{"type":12,"linkType":13,"id":14},{"sys":9509},{"id":21,"type":12,"linkType":22},{"sys":9511},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":9513,"metaTitle":524,"metaDescription":525,"mainTitle":9514,"subtitle":543,"heroImage":9529,"ctaButton":568,"ctaLink":569},[523],{"data":9515,"content":9516,"nodeType":74},{},[9517,9523],{"data":9518,"content":9519,"nodeType":536},{},[9520],{"data":9521,"marks":9522,"value":535,"nodeType":82},{},[],{"data":9524,"content":9525,"nodeType":87},{},[9526],{"data":9527,"marks":9528,"value":193,"nodeType":82},{},[],{"metadata":9530,"sys":9533,"fields":9538},{"tags":9531,"concepts":9532},[],[],{"space":9534,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":9536,"publishedVersion":556,"revision":24,"locale":29},{"sys":9535},{"type":12,"linkType":13,"id":14},{"sys":9537},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":9539},{"url":560,"details":9540,"fileName":566,"contentType":567},{"size":562,"image":9541},{"width":564,"height":565},{"sys":9543,"fields":9546},{"id":9544,"createdAt":9545},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":9547,"slug":9548,"articleIntro":-1,"category":9549},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[9550],{"metadata":9551,"sys":9554,"fields":9561},{"tags":9552,"concepts":9553},[],[],{"space":9555,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":9557,"publishedVersion":514,"revision":43,"contentType":9559,"locale":29},{"sys":9556},{"type":12,"linkType":13,"id":14},{"sys":9558},{"id":21,"type":12,"linkType":22},{"sys":9560},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":9562,"metaTitle":524,"metaDescription":525,"mainTitle":9563,"subtitle":543,"heroImage":9578,"ctaButton":568,"ctaLink":569},[523],{"data":9564,"content":9565,"nodeType":74},{},[9566,9572],{"data":9567,"content":9568,"nodeType":536},{},[9569],{"data":9570,"marks":9571,"value":535,"nodeType":82},{},[],{"data":9573,"content":9574,"nodeType":87},{},[9575],{"data":9576,"marks":9577,"value":193,"nodeType":82},{},[],{"metadata":9579,"sys":9582,"fields":9587},{"tags":9580,"concepts":9581},[],[],{"space":9583,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":9585,"publishedVersion":556,"revision":24,"locale":29},{"sys":9584},{"type":12,"linkType":13,"id":14},{"sys":9586},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":9588},{"url":560,"details":9589,"fileName":566,"contentType":567},{"size":562,"image":9590},{"width":564,"height":565},{"sys":9592,"fields":9595},{"id":9593,"createdAt":9594},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":9596,"slug":9597,"articleIntro":9596,"category":9598},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[9599],{"metadata":9600,"sys":9603,"fields":9610},{"tags":9601,"concepts":9602},[],[],{"space":9604,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":9606,"publishedVersion":514,"revision":43,"contentType":9608,"locale":29},{"sys":9605},{"type":12,"linkType":13,"id":14},{"sys":9607},{"id":21,"type":12,"linkType":22},{"sys":9609},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":9611,"metaTitle":524,"metaDescription":525,"mainTitle":9612,"subtitle":543,"heroImage":9627,"ctaButton":568,"ctaLink":569},[523],{"data":9613,"content":9614,"nodeType":74},{},[9615,9621],{"data":9616,"content":9617,"nodeType":536},{},[9618],{"data":9619,"marks":9620,"value":535,"nodeType":82},{},[],{"data":9622,"content":9623,"nodeType":87},{},[9624],{"data":9625,"marks":9626,"value":193,"nodeType":82},{},[],{"metadata":9628,"sys":9631,"fields":9636},{"tags":9629,"concepts":9630},[],[],{"space":9632,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":9634,"publishedVersion":556,"revision":24,"locale":29},{"sys":9633},{"type":12,"linkType":13,"id":14},{"sys":9635},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":9637},{"url":560,"details":9638,"fileName":566,"contentType":567},{"size":562,"image":9639},{"width":564,"height":565},{"sys":9641,"fields":9644},{"id":9642,"createdAt":9643},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":9645,"slug":9646,"articleIntro":-1,"category":9647},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[9648],{"metadata":9649,"sys":9652,"fields":9659},{"tags":9650,"concepts":9651},[],[],{"space":9653,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":9655,"publishedVersion":514,"revision":43,"contentType":9657,"locale":29},{"sys":9654},{"type":12,"linkType":13,"id":14},{"sys":9656},{"id":21,"type":12,"linkType":22},{"sys":9658},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":9660,"metaTitle":524,"metaDescription":525,"mainTitle":9661,"subtitle":543,"heroImage":9676,"ctaButton":568,"ctaLink":569},[523],{"data":9662,"content":9663,"nodeType":74},{},[9664,9670],{"data":9665,"content":9666,"nodeType":536},{},[9667],{"data":9668,"marks":9669,"value":535,"nodeType":82},{},[],{"data":9671,"content":9672,"nodeType":87},{},[9673],{"data":9674,"marks":9675,"value":193,"nodeType":82},{},[],{"metadata":9677,"sys":9680,"fields":9685},{"tags":9678,"concepts":9679},[],[],{"space":9681,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":9683,"publishedVersion":556,"revision":24,"locale":29},{"sys":9682},{"type":12,"linkType":13,"id":14},{"sys":9684},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":9686},{"url":560,"details":9687,"fileName":566,"contentType":567},{"size":562,"image":9688},{"width":564,"height":565},{"sys":9690,"fields":9693},{"id":9691,"createdAt":9692},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":9694,"slug":9695,"articleIntro":9694,"category":9696},"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",[9697],{"metadata":9698,"sys":9701,"fields":9708},{"tags":9699,"concepts":9700},[],[],{"space":9702,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":9704,"publishedVersion":514,"revision":43,"contentType":9706,"locale":29},{"sys":9703},{"type":12,"linkType":13,"id":14},{"sys":9705},{"id":21,"type":12,"linkType":22},{"sys":9707},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":9709,"metaTitle":524,"metaDescription":525,"mainTitle":9710,"subtitle":543,"heroImage":9725,"ctaButton":568,"ctaLink":569},[523],{"data":9711,"content":9712,"nodeType":74},{},[9713,9719],{"data":9714,"content":9715,"nodeType":536},{},[9716],{"data":9717,"marks":9718,"value":535,"nodeType":82},{},[],{"data":9720,"content":9721,"nodeType":87},{},[9722],{"data":9723,"marks":9724,"value":193,"nodeType":82},{},[],{"metadata":9726,"sys":9729,"fields":9734},{"tags":9727,"concepts":9728},[],[],{"space":9730,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":9732,"publishedVersion":556,"revision":24,"locale":29},{"sys":9731},{"type":12,"linkType":13,"id":14},{"sys":9733},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":9735},{"url":560,"details":9736,"fileName":566,"contentType":567},{"size":562,"image":9737},{"width":564,"height":565},{"sys":9739,"fields":9742},{"id":9740,"createdAt":9741},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":9743,"slug":9744,"articleIntro":9743,"category":9745},"Compte 2131 - Bâtiments","compte-2131-batiments",[9746],{"metadata":9747,"sys":9750,"fields":9757},{"tags":9748,"concepts":9749},[],[],{"space":9751,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":9753,"publishedVersion":514,"revision":43,"contentType":9755,"locale":29},{"sys":9752},{"type":12,"linkType":13,"id":14},{"sys":9754},{"id":21,"type":12,"linkType":22},{"sys":9756},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":9758,"metaTitle":524,"metaDescription":525,"mainTitle":9759,"subtitle":543,"heroImage":9774,"ctaButton":568,"ctaLink":569},[523],{"data":9760,"content":9761,"nodeType":74},{},[9762,9768],{"data":9763,"content":9764,"nodeType":536},{},[9765],{"data":9766,"marks":9767,"value":535,"nodeType":82},{},[],{"data":9769,"content":9770,"nodeType":87},{},[9771],{"data":9772,"marks":9773,"value":193,"nodeType":82},{},[],{"metadata":9775,"sys":9778,"fields":9783},{"tags":9776,"concepts":9777},[],[],{"space":9779,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":9781,"publishedVersion":556,"revision":24,"locale":29},{"sys":9780},{"type":12,"linkType":13,"id":14},{"sys":9782},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":9784},{"url":560,"details":9785,"fileName":566,"contentType":567},{"size":562,"image":9786},{"width":564,"height":565},{"sys":9788,"fields":9791},{"id":9789,"createdAt":9790},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":9792,"slug":9793,"articleIntro":9792,"category":9794},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[9795],{"metadata":9796,"sys":9799,"fields":9806},{"tags":9797,"concepts":9798},[],[],{"space":9800,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":9802,"publishedVersion":514,"revision":43,"contentType":9804,"locale":29},{"sys":9801},{"type":12,"linkType":13,"id":14},{"sys":9803},{"id":21,"type":12,"linkType":22},{"sys":9805},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":9807,"metaTitle":524,"metaDescription":525,"mainTitle":9808,"subtitle":543,"heroImage":9823,"ctaButton":568,"ctaLink":569},[523],{"data":9809,"content":9810,"nodeType":74},{},[9811,9817],{"data":9812,"content":9813,"nodeType":536},{},[9814],{"data":9815,"marks":9816,"value":535,"nodeType":82},{},[],{"data":9818,"content":9819,"nodeType":87},{},[9820],{"data":9821,"marks":9822,"value":193,"nodeType":82},{},[],{"metadata":9824,"sys":9827,"fields":9832},{"tags":9825,"concepts":9826},[],[],{"space":9828,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":9830,"publishedVersion":556,"revision":24,"locale":29},{"sys":9829},{"type":12,"linkType":13,"id":14},{"sys":9831},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":9833},{"url":560,"details":9834,"fileName":566,"contentType":567},{"size":562,"image":9835},{"width":564,"height":565},{"sys":9837,"fields":9840},{"id":9838,"createdAt":9839},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":9841,"slug":9842,"articleIntro":9841,"category":9843},"Compte 106 - Réserves","compte-106-reserves",[9844],{"metadata":9845,"sys":9848,"fields":9855},{"tags":9846,"concepts":9847},[],[],{"space":9849,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":9851,"publishedVersion":514,"revision":43,"contentType":9853,"locale":29},{"sys":9850},{"type":12,"linkType":13,"id":14},{"sys":9852},{"id":21,"type":12,"linkType":22},{"sys":9854},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":9856,"metaTitle":524,"metaDescription":525,"mainTitle":9857,"subtitle":543,"heroImage":9872,"ctaButton":568,"ctaLink":569},[523],{"data":9858,"content":9859,"nodeType":74},{},[9860,9866],{"data":9861,"content":9862,"nodeType":536},{},[9863],{"data":9864,"marks":9865,"value":535,"nodeType":82},{},[],{"data":9867,"content":9868,"nodeType":87},{},[9869],{"data":9870,"marks":9871,"value":193,"nodeType":82},{},[],{"metadata":9873,"sys":9876,"fields":9881},{"tags":9874,"concepts":9875},[],[],{"space":9877,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":9879,"publishedVersion":556,"revision":24,"locale":29},{"sys":9878},{"type":12,"linkType":13,"id":14},{"sys":9880},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":9882},{"url":560,"details":9883,"fileName":566,"contentType":567},{"size":562,"image":9884},{"width":564,"height":565},{"sys":9886,"fields":9889},{"id":9887,"createdAt":9888},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":9890,"slug":9891,"articleIntro":-1,"category":9892},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[9893],{"metadata":9894,"sys":9897,"fields":9904},{"tags":9895,"concepts":9896},[],[],{"space":9898,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":9900,"publishedVersion":514,"revision":43,"contentType":9902,"locale":29},{"sys":9899},{"type":12,"linkType":13,"id":14},{"sys":9901},{"id":21,"type":12,"linkType":22},{"sys":9903},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":9905,"metaTitle":524,"metaDescription":525,"mainTitle":9906,"subtitle":543,"heroImage":9921,"ctaButton":568,"ctaLink":569},[523],{"data":9907,"content":9908,"nodeType":74},{},[9909,9915],{"data":9910,"content":9911,"nodeType":536},{},[9912],{"data":9913,"marks":9914,"value":535,"nodeType":82},{},[],{"data":9916,"content":9917,"nodeType":87},{},[9918],{"data":9919,"marks":9920,"value":193,"nodeType":82},{},[],{"metadata":9922,"sys":9925,"fields":9930},{"tags":9923,"concepts":9924},[],[],{"space":9926,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":9928,"publishedVersion":556,"revision":24,"locale":29},{"sys":9927},{"type":12,"linkType":13,"id":14},{"sys":9929},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":9931},{"url":560,"details":9932,"fileName":566,"contentType":567},{"size":562,"image":9933},{"width":564,"height":565},{"sys":9935,"fields":9938},{"id":9936,"createdAt":9937},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":9939,"slug":9940,"articleIntro":9939,"category":9941},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[9942],{"metadata":9943,"sys":9946,"fields":9953},{"tags":9944,"concepts":9945},[],[],{"space":9947,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":9949,"publishedVersion":514,"revision":43,"contentType":9951,"locale":29},{"sys":9948},{"type":12,"linkType":13,"id":14},{"sys":9950},{"id":21,"type":12,"linkType":22},{"sys":9952},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":9954,"metaTitle":524,"metaDescription":525,"mainTitle":9955,"subtitle":543,"heroImage":9970,"ctaButton":568,"ctaLink":569},[523],{"data":9956,"content":9957,"nodeType":74},{},[9958,9964],{"data":9959,"content":9960,"nodeType":536},{},[9961],{"data":9962,"marks":9963,"value":535,"nodeType":82},{},[],{"data":9965,"content":9966,"nodeType":87},{},[9967],{"data":9968,"marks":9969,"value":193,"nodeType":82},{},[],{"metadata":9971,"sys":9974,"fields":9979},{"tags":9972,"concepts":9973},[],[],{"space":9975,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":9977,"publishedVersion":556,"revision":24,"locale":29},{"sys":9976},{"type":12,"linkType":13,"id":14},{"sys":9978},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":9980},{"url":560,"details":9981,"fileName":566,"contentType":567},{"size":562,"image":9982},{"width":564,"height":565},{"sys":9984,"fields":9987},{"id":9985,"createdAt":9986},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":9988,"slug":9989,"articleIntro":9988,"category":9990},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[9991],{"metadata":9992,"sys":9995,"fields":10002},{"tags":9993,"concepts":9994},[],[],{"space":9996,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":9998,"publishedVersion":514,"revision":43,"contentType":10000,"locale":29},{"sys":9997},{"type":12,"linkType":13,"id":14},{"sys":9999},{"id":21,"type":12,"linkType":22},{"sys":10001},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":10003,"metaTitle":524,"metaDescription":525,"mainTitle":10004,"subtitle":543,"heroImage":10019,"ctaButton":568,"ctaLink":569},[523],{"data":10005,"content":10006,"nodeType":74},{},[10007,10013],{"data":10008,"content":10009,"nodeType":536},{},[10010],{"data":10011,"marks":10012,"value":535,"nodeType":82},{},[],{"data":10014,"content":10015,"nodeType":87},{},[10016],{"data":10017,"marks":10018,"value":193,"nodeType":82},{},[],{"metadata":10020,"sys":10023,"fields":10028},{"tags":10021,"concepts":10022},[],[],{"space":10024,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":10026,"publishedVersion":556,"revision":24,"locale":29},{"sys":10025},{"type":12,"linkType":13,"id":14},{"sys":10027},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":10029},{"url":560,"details":10030,"fileName":566,"contentType":567},{"size":562,"image":10031},{"width":564,"height":565},{"sys":10033,"fields":10036},{"id":10034,"createdAt":10035},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":10037,"slug":10038,"articleIntro":10039,"category":10040},"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.",[10041],{"metadata":10042,"sys":10045,"fields":10052},{"tags":10043,"concepts":10044},[],[],{"space":10046,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":10048,"publishedVersion":514,"revision":43,"contentType":10050,"locale":29},{"sys":10047},{"type":12,"linkType":13,"id":14},{"sys":10049},{"id":21,"type":12,"linkType":22},{"sys":10051},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":10053,"metaTitle":524,"metaDescription":525,"mainTitle":10054,"subtitle":543,"heroImage":10069,"ctaButton":568,"ctaLink":569},[523],{"data":10055,"content":10056,"nodeType":74},{},[10057,10063],{"data":10058,"content":10059,"nodeType":536},{},[10060],{"data":10061,"marks":10062,"value":535,"nodeType":82},{},[],{"data":10064,"content":10065,"nodeType":87},{},[10066],{"data":10067,"marks":10068,"value":193,"nodeType":82},{},[],{"metadata":10070,"sys":10073,"fields":10078},{"tags":10071,"concepts":10072},[],[],{"space":10074,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":10076,"publishedVersion":556,"revision":24,"locale":29},{"sys":10075},{"type":12,"linkType":13,"id":14},{"sys":10077},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":10079},{"url":560,"details":10080,"fileName":566,"contentType":567},{"size":562,"image":10081},{"width":564,"height":565},{"sys":10083,"fields":10086},{"id":10084,"createdAt":10085},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":10087,"slug":10088,"articleIntro":10087,"category":10089},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[10090],{"metadata":10091,"sys":10094,"fields":10101},{"tags":10092,"concepts":10093},[],[],{"space":10095,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":10097,"publishedVersion":514,"revision":43,"contentType":10099,"locale":29},{"sys":10096},{"type":12,"linkType":13,"id":14},{"sys":10098},{"id":21,"type":12,"linkType":22},{"sys":10100},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":10102,"metaTitle":524,"metaDescription":525,"mainTitle":10103,"subtitle":543,"heroImage":10118,"ctaButton":568,"ctaLink":569},[523],{"data":10104,"content":10105,"nodeType":74},{},[10106,10112],{"data":10107,"content":10108,"nodeType":536},{},[10109],{"data":10110,"marks":10111,"value":535,"nodeType":82},{},[],{"data":10113,"content":10114,"nodeType":87},{},[10115],{"data":10116,"marks":10117,"value":193,"nodeType":82},{},[],{"metadata":10119,"sys":10122,"fields":10127},{"tags":10120,"concepts":10121},[],[],{"space":10123,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":10125,"publishedVersion":556,"revision":24,"locale":29},{"sys":10124},{"type":12,"linkType":13,"id":14},{"sys":10126},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":10128},{"url":560,"details":10129,"fileName":566,"contentType":567},{"size":562,"image":10130},{"width":564,"height":565},{"sys":10132,"fields":10135},{"id":10133,"createdAt":10134},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":10136,"slug":10137,"articleIntro":10136,"category":10138},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[10139],{"metadata":10140,"sys":10143,"fields":10150},{"tags":10141,"concepts":10142},[],[],{"space":10144,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":10146,"publishedVersion":514,"revision":43,"contentType":10148,"locale":29},{"sys":10145},{"type":12,"linkType":13,"id":14},{"sys":10147},{"id":21,"type":12,"linkType":22},{"sys":10149},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":10151,"metaTitle":524,"metaDescription":525,"mainTitle":10152,"subtitle":543,"heroImage":10167,"ctaButton":568,"ctaLink":569},[523],{"data":10153,"content":10154,"nodeType":74},{},[10155,10161],{"data":10156,"content":10157,"nodeType":536},{},[10158],{"data":10159,"marks":10160,"value":535,"nodeType":82},{},[],{"data":10162,"content":10163,"nodeType":87},{},[10164],{"data":10165,"marks":10166,"value":193,"nodeType":82},{},[],{"metadata":10168,"sys":10171,"fields":10176},{"tags":10169,"concepts":10170},[],[],{"space":10172,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":10174,"publishedVersion":556,"revision":24,"locale":29},{"sys":10173},{"type":12,"linkType":13,"id":14},{"sys":10175},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":10177},{"url":560,"details":10178,"fileName":566,"contentType":567},{"size":562,"image":10179},{"width":564,"height":565},{"sys":10181,"fields":10184},{"id":10182,"createdAt":10183},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":10185,"slug":10186,"articleIntro":10185,"category":10187},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[10188],{"metadata":10189,"sys":10192,"fields":10199},{"tags":10190,"concepts":10191},[],[],{"space":10193,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":10195,"publishedVersion":514,"revision":43,"contentType":10197,"locale":29},{"sys":10194},{"type":12,"linkType":13,"id":14},{"sys":10196},{"id":21,"type":12,"linkType":22},{"sys":10198},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":10200,"metaTitle":524,"metaDescription":525,"mainTitle":10201,"subtitle":543,"heroImage":10216,"ctaButton":568,"ctaLink":569},[523],{"data":10202,"content":10203,"nodeType":74},{},[10204,10210],{"data":10205,"content":10206,"nodeType":536},{},[10207],{"data":10208,"marks":10209,"value":535,"nodeType":82},{},[],{"data":10211,"content":10212,"nodeType":87},{},[10213],{"data":10214,"marks":10215,"value":193,"nodeType":82},{},[],{"metadata":10217,"sys":10220,"fields":10225},{"tags":10218,"concepts":10219},[],[],{"space":10221,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":10223,"publishedVersion":556,"revision":24,"locale":29},{"sys":10222},{"type":12,"linkType":13,"id":14},{"sys":10224},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":10226},{"url":560,"details":10227,"fileName":566,"contentType":567},{"size":562,"image":10228},{"width":564,"height":565},{"sys":10230,"fields":10233},{"id":10231,"createdAt":10232},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":10234,"slug":10235,"articleIntro":10234,"category":10236},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[10237],{"metadata":10238,"sys":10241,"fields":10248},{"tags":10239,"concepts":10240},[],[],{"space":10242,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":10244,"publishedVersion":514,"revision":43,"contentType":10246,"locale":29},{"sys":10243},{"type":12,"linkType":13,"id":14},{"sys":10245},{"id":21,"type":12,"linkType":22},{"sys":10247},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":10249,"metaTitle":524,"metaDescription":525,"mainTitle":10250,"subtitle":543,"heroImage":10265,"ctaButton":568,"ctaLink":569},[523],{"data":10251,"content":10252,"nodeType":74},{},[10253,10259],{"data":10254,"content":10255,"nodeType":536},{},[10256],{"data":10257,"marks":10258,"value":535,"nodeType":82},{},[],{"data":10260,"content":10261,"nodeType":87},{},[10262],{"data":10263,"marks":10264,"value":193,"nodeType":82},{},[],{"metadata":10266,"sys":10269,"fields":10274},{"tags":10267,"concepts":10268},[],[],{"space":10270,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":10272,"publishedVersion":556,"revision":24,"locale":29},{"sys":10271},{"type":12,"linkType":13,"id":14},{"sys":10273},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":10275},{"url":560,"details":10276,"fileName":566,"contentType":567},{"size":562,"image":10277},{"width":564,"height":565},{"sys":10279,"fields":10282},{"id":10280,"createdAt":10281},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":10283,"slug":10284,"articleIntro":10283,"category":10285},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[10286],{"metadata":10287,"sys":10290,"fields":10297},{"tags":10288,"concepts":10289},[],[],{"space":10291,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":10293,"publishedVersion":514,"revision":43,"contentType":10295,"locale":29},{"sys":10292},{"type":12,"linkType":13,"id":14},{"sys":10294},{"id":21,"type":12,"linkType":22},{"sys":10296},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":10298,"metaTitle":524,"metaDescription":525,"mainTitle":10299,"subtitle":543,"heroImage":10314,"ctaButton":568,"ctaLink":569},[523],{"data":10300,"content":10301,"nodeType":74},{},[10302,10308],{"data":10303,"content":10304,"nodeType":536},{},[10305],{"data":10306,"marks":10307,"value":535,"nodeType":82},{},[],{"data":10309,"content":10310,"nodeType":87},{},[10311],{"data":10312,"marks":10313,"value":193,"nodeType":82},{},[],{"metadata":10315,"sys":10318,"fields":10323},{"tags":10316,"concepts":10317},[],[],{"space":10319,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":10321,"publishedVersion":556,"revision":24,"locale":29},{"sys":10320},{"type":12,"linkType":13,"id":14},{"sys":10322},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":10324},{"url":560,"details":10325,"fileName":566,"contentType":567},{"size":562,"image":10326},{"width":564,"height":565},{"sys":10328,"fields":10331},{"id":10329,"createdAt":10330},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":10332,"slug":10333,"articleIntro":-1,"category":10334},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[10335],{"metadata":10336,"sys":10339,"fields":10346},{"tags":10337,"concepts":10338},[],[],{"space":10340,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":10342,"publishedVersion":514,"revision":43,"contentType":10344,"locale":29},{"sys":10341},{"type":12,"linkType":13,"id":14},{"sys":10343},{"id":21,"type":12,"linkType":22},{"sys":10345},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":10347,"metaTitle":524,"metaDescription":525,"mainTitle":10348,"subtitle":543,"heroImage":10363,"ctaButton":568,"ctaLink":569},[523],{"data":10349,"content":10350,"nodeType":74},{},[10351,10357],{"data":10352,"content":10353,"nodeType":536},{},[10354],{"data":10355,"marks":10356,"value":535,"nodeType":82},{},[],{"data":10358,"content":10359,"nodeType":87},{},[10360],{"data":10361,"marks":10362,"value":193,"nodeType":82},{},[],{"metadata":10364,"sys":10367,"fields":10372},{"tags":10365,"concepts":10366},[],[],{"space":10368,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":10370,"publishedVersion":556,"revision":24,"locale":29},{"sys":10369},{"type":12,"linkType":13,"id":14},{"sys":10371},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":10373},{"url":560,"details":10374,"fileName":566,"contentType":567},{"size":562,"image":10375},{"width":564,"height":565},{"sys":10377,"fields":10380},{"id":10378,"createdAt":10379},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":10381,"slug":10382,"articleIntro":10381,"category":10383},"Compte 213 - Constructions","compte-213-constructions",[10384],{"metadata":10385,"sys":10388,"fields":10395},{"tags":10386,"concepts":10387},[],[],{"space":10389,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":10391,"publishedVersion":514,"revision":43,"contentType":10393,"locale":29},{"sys":10390},{"type":12,"linkType":13,"id":14},{"sys":10392},{"id":21,"type":12,"linkType":22},{"sys":10394},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":10396,"metaTitle":524,"metaDescription":525,"mainTitle":10397,"subtitle":543,"heroImage":10412,"ctaButton":568,"ctaLink":569},[523],{"data":10398,"content":10399,"nodeType":74},{},[10400,10406],{"data":10401,"content":10402,"nodeType":536},{},[10403],{"data":10404,"marks":10405,"value":535,"nodeType":82},{},[],{"data":10407,"content":10408,"nodeType":87},{},[10409],{"data":10410,"marks":10411,"value":193,"nodeType":82},{},[],{"metadata":10413,"sys":10416,"fields":10421},{"tags":10414,"concepts":10415},[],[],{"space":10417,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":10419,"publishedVersion":556,"revision":24,"locale":29},{"sys":10418},{"type":12,"linkType":13,"id":14},{"sys":10420},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":10422},{"url":560,"details":10423,"fileName":566,"contentType":567},{"size":562,"image":10424},{"width":564,"height":565},{"sys":10426,"fields":10429},{"id":10427,"createdAt":10428},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":10430,"slug":10431,"articleIntro":10430,"category":10432},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[10433],{"metadata":10434,"sys":10437,"fields":10444},{"tags":10435,"concepts":10436},[],[],{"space":10438,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":10440,"publishedVersion":514,"revision":43,"contentType":10442,"locale":29},{"sys":10439},{"type":12,"linkType":13,"id":14},{"sys":10441},{"id":21,"type":12,"linkType":22},{"sys":10443},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":10445,"metaTitle":524,"metaDescription":525,"mainTitle":10446,"subtitle":543,"heroImage":10461,"ctaButton":568,"ctaLink":569},[523],{"data":10447,"content":10448,"nodeType":74},{},[10449,10455],{"data":10450,"content":10451,"nodeType":536},{},[10452],{"data":10453,"marks":10454,"value":535,"nodeType":82},{},[],{"data":10456,"content":10457,"nodeType":87},{},[10458],{"data":10459,"marks":10460,"value":193,"nodeType":82},{},[],{"metadata":10462,"sys":10465,"fields":10470},{"tags":10463,"concepts":10464},[],[],{"space":10466,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":10468,"publishedVersion":556,"revision":24,"locale":29},{"sys":10467},{"type":12,"linkType":13,"id":14},{"sys":10469},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":10471},{"url":560,"details":10472,"fileName":566,"contentType":567},{"size":562,"image":10473},{"width":564,"height":565},{"sys":10475,"fields":10478},{"id":10476,"createdAt":10477},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":10479,"slug":10480,"articleIntro":-1,"category":10481},"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",[10482],{"metadata":10483,"sys":10486,"fields":10493},{"tags":10484,"concepts":10485},[],[],{"space":10487,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":10489,"publishedVersion":514,"revision":43,"contentType":10491,"locale":29},{"sys":10488},{"type":12,"linkType":13,"id":14},{"sys":10490},{"id":21,"type":12,"linkType":22},{"sys":10492},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":10494,"metaTitle":524,"metaDescription":525,"mainTitle":10495,"subtitle":543,"heroImage":10510,"ctaButton":568,"ctaLink":569},[523],{"data":10496,"content":10497,"nodeType":74},{},[10498,10504],{"data":10499,"content":10500,"nodeType":536},{},[10501],{"data":10502,"marks":10503,"value":535,"nodeType":82},{},[],{"data":10505,"content":10506,"nodeType":87},{},[10507],{"data":10508,"marks":10509,"value":193,"nodeType":82},{},[],{"metadata":10511,"sys":10514,"fields":10519},{"tags":10512,"concepts":10513},[],[],{"space":10515,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":10517,"publishedVersion":556,"revision":24,"locale":29},{"sys":10516},{"type":12,"linkType":13,"id":14},{"sys":10518},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":10520},{"url":560,"details":10521,"fileName":566,"contentType":567},{"size":562,"image":10522},{"width":564,"height":565},{"sys":10524,"fields":10527},{"id":10525,"createdAt":10526},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":10528,"slug":10529,"articleIntro":10528,"category":10530},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[10531],{"metadata":10532,"sys":10535,"fields":10542},{"tags":10533,"concepts":10534},[],[],{"space":10536,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":10538,"publishedVersion":514,"revision":43,"contentType":10540,"locale":29},{"sys":10537},{"type":12,"linkType":13,"id":14},{"sys":10539},{"id":21,"type":12,"linkType":22},{"sys":10541},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":10543,"metaTitle":524,"metaDescription":525,"mainTitle":10544,"subtitle":543,"heroImage":10559,"ctaButton":568,"ctaLink":569},[523],{"data":10545,"content":10546,"nodeType":74},{},[10547,10553],{"data":10548,"content":10549,"nodeType":536},{},[10550],{"data":10551,"marks":10552,"value":535,"nodeType":82},{},[],{"data":10554,"content":10555,"nodeType":87},{},[10556],{"data":10557,"marks":10558,"value":193,"nodeType":82},{},[],{"metadata":10560,"sys":10563,"fields":10568},{"tags":10561,"concepts":10562},[],[],{"space":10564,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":10566,"publishedVersion":556,"revision":24,"locale":29},{"sys":10565},{"type":12,"linkType":13,"id":14},{"sys":10567},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":10569},{"url":560,"details":10570,"fileName":566,"contentType":567},{"size":562,"image":10571},{"width":564,"height":565},{"sys":10573,"fields":10576},{"id":10574,"createdAt":10575},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":10577,"slug":10578,"articleIntro":10577,"category":10579},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[10580],{"metadata":10581,"sys":10584,"fields":10591},{"tags":10582,"concepts":10583},[],[],{"space":10585,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":10587,"publishedVersion":514,"revision":43,"contentType":10589,"locale":29},{"sys":10586},{"type":12,"linkType":13,"id":14},{"sys":10588},{"id":21,"type":12,"linkType":22},{"sys":10590},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":10592,"metaTitle":524,"metaDescription":525,"mainTitle":10593,"subtitle":543,"heroImage":10608,"ctaButton":568,"ctaLink":569},[523],{"data":10594,"content":10595,"nodeType":74},{},[10596,10602],{"data":10597,"content":10598,"nodeType":536},{},[10599],{"data":10600,"marks":10601,"value":535,"nodeType":82},{},[],{"data":10603,"content":10604,"nodeType":87},{},[10605],{"data":10606,"marks":10607,"value":193,"nodeType":82},{},[],{"metadata":10609,"sys":10612,"fields":10617},{"tags":10610,"concepts":10611},[],[],{"space":10613,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":10615,"publishedVersion":556,"revision":24,"locale":29},{"sys":10614},{"type":12,"linkType":13,"id":14},{"sys":10616},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":10618},{"url":560,"details":10619,"fileName":566,"contentType":567},{"size":562,"image":10620},{"width":564,"height":565},{"sys":10622,"fields":10625},{"id":10623,"createdAt":10624},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":10626,"slug":10627,"articleIntro":10626,"category":10628},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[10629],{"metadata":10630,"sys":10633,"fields":10640},{"tags":10631,"concepts":10632},[],[],{"space":10634,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":10636,"publishedVersion":514,"revision":43,"contentType":10638,"locale":29},{"sys":10635},{"type":12,"linkType":13,"id":14},{"sys":10637},{"id":21,"type":12,"linkType":22},{"sys":10639},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":10641,"metaTitle":524,"metaDescription":525,"mainTitle":10642,"subtitle":543,"heroImage":10657,"ctaButton":568,"ctaLink":569},[523],{"data":10643,"content":10644,"nodeType":74},{},[10645,10651],{"data":10646,"content":10647,"nodeType":536},{},[10648],{"data":10649,"marks":10650,"value":535,"nodeType":82},{},[],{"data":10652,"content":10653,"nodeType":87},{},[10654],{"data":10655,"marks":10656,"value":193,"nodeType":82},{},[],{"metadata":10658,"sys":10661,"fields":10666},{"tags":10659,"concepts":10660},[],[],{"space":10662,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":10664,"publishedVersion":556,"revision":24,"locale":29},{"sys":10663},{"type":12,"linkType":13,"id":14},{"sys":10665},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":10667},{"url":560,"details":10668,"fileName":566,"contentType":567},{"size":562,"image":10669},{"width":564,"height":565},{"sys":10671,"fields":10674},{"id":10672,"createdAt":10673},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":10675,"slug":10676,"articleIntro":10675,"category":10677},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[10678],{"metadata":10679,"sys":10682,"fields":10689},{"tags":10680,"concepts":10681},[],[],{"space":10683,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":10685,"publishedVersion":514,"revision":43,"contentType":10687,"locale":29},{"sys":10684},{"type":12,"linkType":13,"id":14},{"sys":10686},{"id":21,"type":12,"linkType":22},{"sys":10688},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":10690,"metaTitle":524,"metaDescription":525,"mainTitle":10691,"subtitle":543,"heroImage":10706,"ctaButton":568,"ctaLink":569},[523],{"data":10692,"content":10693,"nodeType":74},{},[10694,10700],{"data":10695,"content":10696,"nodeType":536},{},[10697],{"data":10698,"marks":10699,"value":535,"nodeType":82},{},[],{"data":10701,"content":10702,"nodeType":87},{},[10703],{"data":10704,"marks":10705,"value":193,"nodeType":82},{},[],{"metadata":10707,"sys":10710,"fields":10715},{"tags":10708,"concepts":10709},[],[],{"space":10711,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":10713,"publishedVersion":556,"revision":24,"locale":29},{"sys":10712},{"type":12,"linkType":13,"id":14},{"sys":10714},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":10716},{"url":560,"details":10717,"fileName":566,"contentType":567},{"size":562,"image":10718},{"width":564,"height":565},{"sys":10720,"fields":10723},{"id":10721,"createdAt":10722},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":10724,"slug":10725,"articleIntro":10724,"category":10726},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[10727],{"metadata":10728,"sys":10731,"fields":10738},{"tags":10729,"concepts":10730},[],[],{"space":10732,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":10734,"publishedVersion":514,"revision":43,"contentType":10736,"locale":29},{"sys":10733},{"type":12,"linkType":13,"id":14},{"sys":10735},{"id":21,"type":12,"linkType":22},{"sys":10737},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":10739,"metaTitle":524,"metaDescription":525,"mainTitle":10740,"subtitle":543,"heroImage":10755,"ctaButton":568,"ctaLink":569},[523],{"data":10741,"content":10742,"nodeType":74},{},[10743,10749],{"data":10744,"content":10745,"nodeType":536},{},[10746],{"data":10747,"marks":10748,"value":535,"nodeType":82},{},[],{"data":10750,"content":10751,"nodeType":87},{},[10752],{"data":10753,"marks":10754,"value":193,"nodeType":82},{},[],{"metadata":10756,"sys":10759,"fields":10764},{"tags":10757,"concepts":10758},[],[],{"space":10760,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":10762,"publishedVersion":556,"revision":24,"locale":29},{"sys":10761},{"type":12,"linkType":13,"id":14},{"sys":10763},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":10765},{"url":560,"details":10766,"fileName":566,"contentType":567},{"size":562,"image":10767},{"width":564,"height":565},{"sys":10769,"fields":10772},{"id":10770,"createdAt":10771},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":10773,"slug":10774,"articleIntro":10773,"category":10775},"Compte 6156 - Maintenance","compte-6156-maintenance",[10776],{"metadata":10777,"sys":10780,"fields":10787},{"tags":10778,"concepts":10779},[],[],{"space":10781,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":10783,"publishedVersion":514,"revision":43,"contentType":10785,"locale":29},{"sys":10782},{"type":12,"linkType":13,"id":14},{"sys":10784},{"id":21,"type":12,"linkType":22},{"sys":10786},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":10788,"metaTitle":524,"metaDescription":525,"mainTitle":10789,"subtitle":543,"heroImage":10804,"ctaButton":568,"ctaLink":569},[523],{"data":10790,"content":10791,"nodeType":74},{},[10792,10798],{"data":10793,"content":10794,"nodeType":536},{},[10795],{"data":10796,"marks":10797,"value":535,"nodeType":82},{},[],{"data":10799,"content":10800,"nodeType":87},{},[10801],{"data":10802,"marks":10803,"value":193,"nodeType":82},{},[],{"metadata":10805,"sys":10808,"fields":10813},{"tags":10806,"concepts":10807},[],[],{"space":10809,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":10811,"publishedVersion":556,"revision":24,"locale":29},{"sys":10810},{"type":12,"linkType":13,"id":14},{"sys":10812},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":10814},{"url":560,"details":10815,"fileName":566,"contentType":567},{"size":562,"image":10816},{"width":564,"height":565},{"sys":10818,"fields":10821},{"id":10819,"createdAt":10820},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":10822,"slug":10823,"articleIntro":10822,"category":10824},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[10825],{"metadata":10826,"sys":10829,"fields":10836},{"tags":10827,"concepts":10828},[],[],{"space":10830,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":10832,"publishedVersion":514,"revision":43,"contentType":10834,"locale":29},{"sys":10831},{"type":12,"linkType":13,"id":14},{"sys":10833},{"id":21,"type":12,"linkType":22},{"sys":10835},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":10837,"metaTitle":524,"metaDescription":525,"mainTitle":10838,"subtitle":543,"heroImage":10853,"ctaButton":568,"ctaLink":569},[523],{"data":10839,"content":10840,"nodeType":74},{},[10841,10847],{"data":10842,"content":10843,"nodeType":536},{},[10844],{"data":10845,"marks":10846,"value":535,"nodeType":82},{},[],{"data":10848,"content":10849,"nodeType":87},{},[10850],{"data":10851,"marks":10852,"value":193,"nodeType":82},{},[],{"metadata":10854,"sys":10857,"fields":10862},{"tags":10855,"concepts":10856},[],[],{"space":10858,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":10860,"publishedVersion":556,"revision":24,"locale":29},{"sys":10859},{"type":12,"linkType":13,"id":14},{"sys":10861},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":10863},{"url":560,"details":10864,"fileName":566,"contentType":567},{"size":562,"image":10865},{"width":564,"height":565},{"sys":10867,"fields":10870},{"id":10868,"createdAt":10869},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":10871,"slug":10872,"articleIntro":10871,"category":10873},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[10874],{"metadata":10875,"sys":10878,"fields":10885},{"tags":10876,"concepts":10877},[],[],{"space":10879,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":10881,"publishedVersion":514,"revision":43,"contentType":10883,"locale":29},{"sys":10880},{"type":12,"linkType":13,"id":14},{"sys":10882},{"id":21,"type":12,"linkType":22},{"sys":10884},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":10886,"metaTitle":524,"metaDescription":525,"mainTitle":10887,"subtitle":543,"heroImage":10902,"ctaButton":568,"ctaLink":569},[523],{"data":10888,"content":10889,"nodeType":74},{},[10890,10896],{"data":10891,"content":10892,"nodeType":536},{},[10893],{"data":10894,"marks":10895,"value":535,"nodeType":82},{},[],{"data":10897,"content":10898,"nodeType":87},{},[10899],{"data":10900,"marks":10901,"value":193,"nodeType":82},{},[],{"metadata":10903,"sys":10906,"fields":10911},{"tags":10904,"concepts":10905},[],[],{"space":10907,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":10909,"publishedVersion":556,"revision":24,"locale":29},{"sys":10908},{"type":12,"linkType":13,"id":14},{"sys":10910},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":10912},{"url":560,"details":10913,"fileName":566,"contentType":567},{"size":562,"image":10914},{"width":564,"height":565},{"sys":10916,"fields":10919},{"id":10917,"createdAt":10918},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":10920,"slug":10921,"articleIntro":10920,"category":10922},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[10923],{"metadata":10924,"sys":10927,"fields":10934},{"tags":10925,"concepts":10926},[],[],{"space":10928,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":10930,"publishedVersion":514,"revision":43,"contentType":10932,"locale":29},{"sys":10929},{"type":12,"linkType":13,"id":14},{"sys":10931},{"id":21,"type":12,"linkType":22},{"sys":10933},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":10935,"metaTitle":524,"metaDescription":525,"mainTitle":10936,"subtitle":543,"heroImage":10951,"ctaButton":568,"ctaLink":569},[523],{"data":10937,"content":10938,"nodeType":74},{},[10939,10945],{"data":10940,"content":10941,"nodeType":536},{},[10942],{"data":10943,"marks":10944,"value":535,"nodeType":82},{},[],{"data":10946,"content":10947,"nodeType":87},{},[10948],{"data":10949,"marks":10950,"value":193,"nodeType":82},{},[],{"metadata":10952,"sys":10955,"fields":10960},{"tags":10953,"concepts":10954},[],[],{"space":10956,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":10958,"publishedVersion":556,"revision":24,"locale":29},{"sys":10957},{"type":12,"linkType":13,"id":14},{"sys":10959},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":10961},{"url":560,"details":10962,"fileName":566,"contentType":567},{"size":562,"image":10963},{"width":564,"height":565},{"sys":10965,"fields":10968},{"id":10966,"createdAt":10967},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":10969,"slug":10970,"articleIntro":10969,"category":10971},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[10972],{"metadata":10973,"sys":10976,"fields":10983},{"tags":10974,"concepts":10975},[],[],{"space":10977,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":10979,"publishedVersion":514,"revision":43,"contentType":10981,"locale":29},{"sys":10978},{"type":12,"linkType":13,"id":14},{"sys":10980},{"id":21,"type":12,"linkType":22},{"sys":10982},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":10984,"metaTitle":524,"metaDescription":525,"mainTitle":10985,"subtitle":543,"heroImage":11000,"ctaButton":568,"ctaLink":569},[523],{"data":10986,"content":10987,"nodeType":74},{},[10988,10994],{"data":10989,"content":10990,"nodeType":536},{},[10991],{"data":10992,"marks":10993,"value":535,"nodeType":82},{},[],{"data":10995,"content":10996,"nodeType":87},{},[10997],{"data":10998,"marks":10999,"value":193,"nodeType":82},{},[],{"metadata":11001,"sys":11004,"fields":11009},{"tags":11002,"concepts":11003},[],[],{"space":11005,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":11007,"publishedVersion":556,"revision":24,"locale":29},{"sys":11006},{"type":12,"linkType":13,"id":14},{"sys":11008},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":11010},{"url":560,"details":11011,"fileName":566,"contentType":567},{"size":562,"image":11012},{"width":564,"height":565},{"sys":11014,"fields":11017},{"id":11015,"createdAt":11016},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":11018,"slug":11019,"articleIntro":11018,"category":11020},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[11021],{"metadata":11022,"sys":11025,"fields":11032},{"tags":11023,"concepts":11024},[],[],{"space":11026,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":11028,"publishedVersion":514,"revision":43,"contentType":11030,"locale":29},{"sys":11027},{"type":12,"linkType":13,"id":14},{"sys":11029},{"id":21,"type":12,"linkType":22},{"sys":11031},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":11033,"metaTitle":524,"metaDescription":525,"mainTitle":11034,"subtitle":543,"heroImage":11049,"ctaButton":568,"ctaLink":569},[523],{"data":11035,"content":11036,"nodeType":74},{},[11037,11043],{"data":11038,"content":11039,"nodeType":536},{},[11040],{"data":11041,"marks":11042,"value":535,"nodeType":82},{},[],{"data":11044,"content":11045,"nodeType":87},{},[11046],{"data":11047,"marks":11048,"value":193,"nodeType":82},{},[],{"metadata":11050,"sys":11053,"fields":11058},{"tags":11051,"concepts":11052},[],[],{"space":11054,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":11056,"publishedVersion":556,"revision":24,"locale":29},{"sys":11055},{"type":12,"linkType":13,"id":14},{"sys":11057},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":11059},{"url":560,"details":11060,"fileName":566,"contentType":567},{"size":562,"image":11061},{"width":564,"height":565},{"sys":11063,"fields":11066},{"id":11064,"createdAt":11065},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":11067,"slug":11068,"articleIntro":11067,"category":11069},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[11070],{"metadata":11071,"sys":11074,"fields":11081},{"tags":11072,"concepts":11073},[],[],{"space":11075,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":11077,"publishedVersion":514,"revision":43,"contentType":11079,"locale":29},{"sys":11076},{"type":12,"linkType":13,"id":14},{"sys":11078},{"id":21,"type":12,"linkType":22},{"sys":11080},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":11082,"metaTitle":524,"metaDescription":525,"mainTitle":11083,"subtitle":543,"heroImage":11098,"ctaButton":568,"ctaLink":569},[523],{"data":11084,"content":11085,"nodeType":74},{},[11086,11092],{"data":11087,"content":11088,"nodeType":536},{},[11089],{"data":11090,"marks":11091,"value":535,"nodeType":82},{},[],{"data":11093,"content":11094,"nodeType":87},{},[11095],{"data":11096,"marks":11097,"value":193,"nodeType":82},{},[],{"metadata":11099,"sys":11102,"fields":11107},{"tags":11100,"concepts":11101},[],[],{"space":11103,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":11105,"publishedVersion":556,"revision":24,"locale":29},{"sys":11104},{"type":12,"linkType":13,"id":14},{"sys":11106},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":11108},{"url":560,"details":11109,"fileName":566,"contentType":567},{"size":562,"image":11110},{"width":564,"height":565},{"sys":11112,"fields":11115},{"id":11113,"createdAt":11114},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":11116,"slug":11117,"articleIntro":11116,"category":11118},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[11119],{"metadata":11120,"sys":11123,"fields":11130},{"tags":11121,"concepts":11122},[],[],{"space":11124,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":11126,"publishedVersion":514,"revision":43,"contentType":11128,"locale":29},{"sys":11125},{"type":12,"linkType":13,"id":14},{"sys":11127},{"id":21,"type":12,"linkType":22},{"sys":11129},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":11131,"metaTitle":524,"metaDescription":525,"mainTitle":11132,"subtitle":543,"heroImage":11147,"ctaButton":568,"ctaLink":569},[523],{"data":11133,"content":11134,"nodeType":74},{},[11135,11141],{"data":11136,"content":11137,"nodeType":536},{},[11138],{"data":11139,"marks":11140,"value":535,"nodeType":82},{},[],{"data":11142,"content":11143,"nodeType":87},{},[11144],{"data":11145,"marks":11146,"value":193,"nodeType":82},{},[],{"metadata":11148,"sys":11151,"fields":11156},{"tags":11149,"concepts":11150},[],[],{"space":11152,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":11154,"publishedVersion":556,"revision":24,"locale":29},{"sys":11153},{"type":12,"linkType":13,"id":14},{"sys":11155},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":11157},{"url":560,"details":11158,"fileName":566,"contentType":567},{"size":562,"image":11159},{"width":564,"height":565},{"sys":11161,"fields":11164},{"id":11162,"createdAt":11163},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":11165,"slug":11166,"articleIntro":11165,"category":11167},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[11168],{"metadata":11169,"sys":11172,"fields":11179},{"tags":11170,"concepts":11171},[],[],{"space":11173,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":11175,"publishedVersion":514,"revision":43,"contentType":11177,"locale":29},{"sys":11174},{"type":12,"linkType":13,"id":14},{"sys":11176},{"id":21,"type":12,"linkType":22},{"sys":11178},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":11180,"metaTitle":524,"metaDescription":525,"mainTitle":11181,"subtitle":543,"heroImage":11196,"ctaButton":568,"ctaLink":569},[523],{"data":11182,"content":11183,"nodeType":74},{},[11184,11190],{"data":11185,"content":11186,"nodeType":536},{},[11187],{"data":11188,"marks":11189,"value":535,"nodeType":82},{},[],{"data":11191,"content":11192,"nodeType":87},{},[11193],{"data":11194,"marks":11195,"value":193,"nodeType":82},{},[],{"metadata":11197,"sys":11200,"fields":11205},{"tags":11198,"concepts":11199},[],[],{"space":11201,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":11203,"publishedVersion":556,"revision":24,"locale":29},{"sys":11202},{"type":12,"linkType":13,"id":14},{"sys":11204},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":11206},{"url":560,"details":11207,"fileName":566,"contentType":567},{"size":562,"image":11208},{"width":564,"height":565},{"sys":11210,"fields":11213},{"id":11211,"createdAt":11212},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":11214,"slug":11215,"articleIntro":-1,"category":11216},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[11217],{"metadata":11218,"sys":11221,"fields":11228},{"tags":11219,"concepts":11220},[],[],{"space":11222,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":11224,"publishedVersion":514,"revision":43,"contentType":11226,"locale":29},{"sys":11223},{"type":12,"linkType":13,"id":14},{"sys":11225},{"id":21,"type":12,"linkType":22},{"sys":11227},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":11229,"metaTitle":524,"metaDescription":525,"mainTitle":11230,"subtitle":543,"heroImage":11245,"ctaButton":568,"ctaLink":569},[523],{"data":11231,"content":11232,"nodeType":74},{},[11233,11239],{"data":11234,"content":11235,"nodeType":536},{},[11236],{"data":11237,"marks":11238,"value":535,"nodeType":82},{},[],{"data":11240,"content":11241,"nodeType":87},{},[11242],{"data":11243,"marks":11244,"value":193,"nodeType":82},{},[],{"metadata":11246,"sys":11249,"fields":11254},{"tags":11247,"concepts":11248},[],[],{"space":11250,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":11252,"publishedVersion":556,"revision":24,"locale":29},{"sys":11251},{"type":12,"linkType":13,"id":14},{"sys":11253},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":11255},{"url":560,"details":11256,"fileName":566,"contentType":567},{"size":562,"image":11257},{"width":564,"height":565},{"sys":11259,"fields":11262},{"id":11260,"createdAt":11261},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":11263,"slug":11264,"articleIntro":11263,"category":11265},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[11266],{"metadata":11267,"sys":11270,"fields":11277},{"tags":11268,"concepts":11269},[],[],{"space":11271,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":11273,"publishedVersion":514,"revision":43,"contentType":11275,"locale":29},{"sys":11272},{"type":12,"linkType":13,"id":14},{"sys":11274},{"id":21,"type":12,"linkType":22},{"sys":11276},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":11278,"metaTitle":524,"metaDescription":525,"mainTitle":11279,"subtitle":543,"heroImage":11294,"ctaButton":568,"ctaLink":569},[523],{"data":11280,"content":11281,"nodeType":74},{},[11282,11288],{"data":11283,"content":11284,"nodeType":536},{},[11285],{"data":11286,"marks":11287,"value":535,"nodeType":82},{},[],{"data":11289,"content":11290,"nodeType":87},{},[11291],{"data":11292,"marks":11293,"value":193,"nodeType":82},{},[],{"metadata":11295,"sys":11298,"fields":11303},{"tags":11296,"concepts":11297},[],[],{"space":11299,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":11301,"publishedVersion":556,"revision":24,"locale":29},{"sys":11300},{"type":12,"linkType":13,"id":14},{"sys":11302},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":11304},{"url":560,"details":11305,"fileName":566,"contentType":567},{"size":562,"image":11306},{"width":564,"height":565},{"sys":11308,"fields":11311},{"id":11309,"createdAt":11310},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":11312,"slug":11313,"articleIntro":11312,"category":11314},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[11315],{"metadata":11316,"sys":11319,"fields":11326},{"tags":11317,"concepts":11318},[],[],{"space":11320,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":11322,"publishedVersion":514,"revision":43,"contentType":11324,"locale":29},{"sys":11321},{"type":12,"linkType":13,"id":14},{"sys":11323},{"id":21,"type":12,"linkType":22},{"sys":11325},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":11327,"metaTitle":524,"metaDescription":525,"mainTitle":11328,"subtitle":543,"heroImage":11343,"ctaButton":568,"ctaLink":569},[523],{"data":11329,"content":11330,"nodeType":74},{},[11331,11337],{"data":11332,"content":11333,"nodeType":536},{},[11334],{"data":11335,"marks":11336,"value":535,"nodeType":82},{},[],{"data":11338,"content":11339,"nodeType":87},{},[11340],{"data":11341,"marks":11342,"value":193,"nodeType":82},{},[],{"metadata":11344,"sys":11347,"fields":11352},{"tags":11345,"concepts":11346},[],[],{"space":11348,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":11350,"publishedVersion":556,"revision":24,"locale":29},{"sys":11349},{"type":12,"linkType":13,"id":14},{"sys":11351},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":11353},{"url":560,"details":11354,"fileName":566,"contentType":567},{"size":562,"image":11355},{"width":564,"height":565},{"sys":11357,"fields":11360},{"id":11358,"createdAt":11359},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":11361,"slug":11362,"articleIntro":11361,"category":11363},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[11364],{"metadata":11365,"sys":11368,"fields":11375},{"tags":11366,"concepts":11367},[],[],{"space":11369,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":11371,"publishedVersion":514,"revision":43,"contentType":11373,"locale":29},{"sys":11370},{"type":12,"linkType":13,"id":14},{"sys":11372},{"id":21,"type":12,"linkType":22},{"sys":11374},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":11376,"metaTitle":524,"metaDescription":525,"mainTitle":11377,"subtitle":543,"heroImage":11392,"ctaButton":568,"ctaLink":569},[523],{"data":11378,"content":11379,"nodeType":74},{},[11380,11386],{"data":11381,"content":11382,"nodeType":536},{},[11383],{"data":11384,"marks":11385,"value":535,"nodeType":82},{},[],{"data":11387,"content":11388,"nodeType":87},{},[11389],{"data":11390,"marks":11391,"value":193,"nodeType":82},{},[],{"metadata":11393,"sys":11396,"fields":11401},{"tags":11394,"concepts":11395},[],[],{"space":11397,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":11399,"publishedVersion":556,"revision":24,"locale":29},{"sys":11398},{"type":12,"linkType":13,"id":14},{"sys":11400},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":11402},{"url":560,"details":11403,"fileName":566,"contentType":567},{"size":562,"image":11404},{"width":564,"height":565},{"sys":11406,"fields":11409},{"id":11407,"createdAt":11408},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":11410,"slug":11411,"articleIntro":11410,"category":11412},"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",[11413],{"metadata":11414,"sys":11417,"fields":11424},{"tags":11415,"concepts":11416},[],[],{"space":11418,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":11420,"publishedVersion":514,"revision":43,"contentType":11422,"locale":29},{"sys":11419},{"type":12,"linkType":13,"id":14},{"sys":11421},{"id":21,"type":12,"linkType":22},{"sys":11423},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":11425,"metaTitle":524,"metaDescription":525,"mainTitle":11426,"subtitle":543,"heroImage":11441,"ctaButton":568,"ctaLink":569},[523],{"data":11427,"content":11428,"nodeType":74},{},[11429,11435],{"data":11430,"content":11431,"nodeType":536},{},[11432],{"data":11433,"marks":11434,"value":535,"nodeType":82},{},[],{"data":11436,"content":11437,"nodeType":87},{},[11438],{"data":11439,"marks":11440,"value":193,"nodeType":82},{},[],{"metadata":11442,"sys":11445,"fields":11450},{"tags":11443,"concepts":11444},[],[],{"space":11446,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":11448,"publishedVersion":556,"revision":24,"locale":29},{"sys":11447},{"type":12,"linkType":13,"id":14},{"sys":11449},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":11451},{"url":560,"details":11452,"fileName":566,"contentType":567},{"size":562,"image":11453},{"width":564,"height":565},{"sys":11455,"fields":11458},{"id":11456,"createdAt":11457},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":11459,"slug":11460,"articleIntro":11459,"category":11461},"Compte 6237 - Publications","compte-6237-publications",[11462],{"metadata":11463,"sys":11466,"fields":11473},{"tags":11464,"concepts":11465},[],[],{"space":11467,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":11469,"publishedVersion":514,"revision":43,"contentType":11471,"locale":29},{"sys":11468},{"type":12,"linkType":13,"id":14},{"sys":11470},{"id":21,"type":12,"linkType":22},{"sys":11472},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":11474,"metaTitle":524,"metaDescription":525,"mainTitle":11475,"subtitle":543,"heroImage":11490,"ctaButton":568,"ctaLink":569},[523],{"data":11476,"content":11477,"nodeType":74},{},[11478,11484],{"data":11479,"content":11480,"nodeType":536},{},[11481],{"data":11482,"marks":11483,"value":535,"nodeType":82},{},[],{"data":11485,"content":11486,"nodeType":87},{},[11487],{"data":11488,"marks":11489,"value":193,"nodeType":82},{},[],{"metadata":11491,"sys":11494,"fields":11499},{"tags":11492,"concepts":11493},[],[],{"space":11495,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":11497,"publishedVersion":556,"revision":24,"locale":29},{"sys":11496},{"type":12,"linkType":13,"id":14},{"sys":11498},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":11500},{"url":560,"details":11501,"fileName":566,"contentType":567},{"size":562,"image":11502},{"width":564,"height":565},{"sys":11504,"fields":11507},{"id":11505,"createdAt":11506},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":11508,"slug":11509,"articleIntro":-1,"category":11510},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[11511],{"metadata":11512,"sys":11515,"fields":11522},{"tags":11513,"concepts":11514},[],[],{"space":11516,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":11518,"publishedVersion":514,"revision":43,"contentType":11520,"locale":29},{"sys":11517},{"type":12,"linkType":13,"id":14},{"sys":11519},{"id":21,"type":12,"linkType":22},{"sys":11521},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":11523,"metaTitle":524,"metaDescription":525,"mainTitle":11524,"subtitle":543,"heroImage":11539,"ctaButton":568,"ctaLink":569},[523],{"data":11525,"content":11526,"nodeType":74},{},[11527,11533],{"data":11528,"content":11529,"nodeType":536},{},[11530],{"data":11531,"marks":11532,"value":535,"nodeType":82},{},[],{"data":11534,"content":11535,"nodeType":87},{},[11536],{"data":11537,"marks":11538,"value":193,"nodeType":82},{},[],{"metadata":11540,"sys":11543,"fields":11548},{"tags":11541,"concepts":11542},[],[],{"space":11544,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":11546,"publishedVersion":556,"revision":24,"locale":29},{"sys":11545},{"type":12,"linkType":13,"id":14},{"sys":11547},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":11549},{"url":560,"details":11550,"fileName":566,"contentType":567},{"size":562,"image":11551},{"width":564,"height":565},{"sys":11553,"fields":11556},{"id":11554,"createdAt":11555},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":11557,"slug":11558,"articleIntro":-1,"category":11559},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[11560],{"metadata":11561,"sys":11564,"fields":11571},{"tags":11562,"concepts":11563},[],[],{"space":11565,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":11567,"publishedVersion":514,"revision":43,"contentType":11569,"locale":29},{"sys":11566},{"type":12,"linkType":13,"id":14},{"sys":11568},{"id":21,"type":12,"linkType":22},{"sys":11570},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":11572,"metaTitle":524,"metaDescription":525,"mainTitle":11573,"subtitle":543,"heroImage":11588,"ctaButton":568,"ctaLink":569},[523],{"data":11574,"content":11575,"nodeType":74},{},[11576,11582],{"data":11577,"content":11578,"nodeType":536},{},[11579],{"data":11580,"marks":11581,"value":535,"nodeType":82},{},[],{"data":11583,"content":11584,"nodeType":87},{},[11585],{"data":11586,"marks":11587,"value":193,"nodeType":82},{},[],{"metadata":11589,"sys":11592,"fields":11597},{"tags":11590,"concepts":11591},[],[],{"space":11593,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":11595,"publishedVersion":556,"revision":24,"locale":29},{"sys":11594},{"type":12,"linkType":13,"id":14},{"sys":11596},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":11598},{"url":560,"details":11599,"fileName":566,"contentType":567},{"size":562,"image":11600},{"width":564,"height":565},{"sys":11602,"fields":11605},{"id":11603,"createdAt":11604},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":11606,"slug":11607,"articleIntro":-1,"category":11608},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[11609],{"metadata":11610,"sys":11613,"fields":11620},{"tags":11611,"concepts":11612},[],[],{"space":11614,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":11616,"publishedVersion":514,"revision":43,"contentType":11618,"locale":29},{"sys":11615},{"type":12,"linkType":13,"id":14},{"sys":11617},{"id":21,"type":12,"linkType":22},{"sys":11619},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":11621,"metaTitle":524,"metaDescription":525,"mainTitle":11622,"subtitle":543,"heroImage":11637,"ctaButton":568,"ctaLink":569},[523],{"data":11623,"content":11624,"nodeType":74},{},[11625,11631],{"data":11626,"content":11627,"nodeType":536},{},[11628],{"data":11629,"marks":11630,"value":535,"nodeType":82},{},[],{"data":11632,"content":11633,"nodeType":87},{},[11634],{"data":11635,"marks":11636,"value":193,"nodeType":82},{},[],{"metadata":11638,"sys":11641,"fields":11646},{"tags":11639,"concepts":11640},[],[],{"space":11642,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":11644,"publishedVersion":556,"revision":24,"locale":29},{"sys":11643},{"type":12,"linkType":13,"id":14},{"sys":11645},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":11647},{"url":560,"details":11648,"fileName":566,"contentType":567},{"size":562,"image":11649},{"width":564,"height":565},{"sys":11651,"fields":11654},{"id":11652,"createdAt":11653},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":11655,"slug":11656,"articleIntro":11655,"category":11657},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[11658],{"metadata":11659,"sys":11662,"fields":11669},{"tags":11660,"concepts":11661},[],[],{"space":11663,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":11665,"publishedVersion":514,"revision":43,"contentType":11667,"locale":29},{"sys":11664},{"type":12,"linkType":13,"id":14},{"sys":11666},{"id":21,"type":12,"linkType":22},{"sys":11668},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":11670,"metaTitle":524,"metaDescription":525,"mainTitle":11671,"subtitle":543,"heroImage":11686,"ctaButton":568,"ctaLink":569},[523],{"data":11672,"content":11673,"nodeType":74},{},[11674,11680],{"data":11675,"content":11676,"nodeType":536},{},[11677],{"data":11678,"marks":11679,"value":535,"nodeType":82},{},[],{"data":11681,"content":11682,"nodeType":87},{},[11683],{"data":11684,"marks":11685,"value":193,"nodeType":82},{},[],{"metadata":11687,"sys":11690,"fields":11695},{"tags":11688,"concepts":11689},[],[],{"space":11691,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":11693,"publishedVersion":556,"revision":24,"locale":29},{"sys":11692},{"type":12,"linkType":13,"id":14},{"sys":11694},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":11696},{"url":560,"details":11697,"fileName":566,"contentType":567},{"size":562,"image":11698},{"width":564,"height":565},{"sys":11700,"fields":11703},{"id":11701,"createdAt":11702},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":11704,"slug":11705,"articleIntro":11706,"category":11707},"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.",[11708],{"metadata":11709,"sys":11712,"fields":11719},{"tags":11710,"concepts":11711},[],[],{"space":11713,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":11715,"publishedVersion":514,"revision":43,"contentType":11717,"locale":29},{"sys":11714},{"type":12,"linkType":13,"id":14},{"sys":11716},{"id":21,"type":12,"linkType":22},{"sys":11718},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":11720,"metaTitle":524,"metaDescription":525,"mainTitle":11721,"subtitle":543,"heroImage":11736,"ctaButton":568,"ctaLink":569},[523],{"data":11722,"content":11723,"nodeType":74},{},[11724,11730],{"data":11725,"content":11726,"nodeType":536},{},[11727],{"data":11728,"marks":11729,"value":535,"nodeType":82},{},[],{"data":11731,"content":11732,"nodeType":87},{},[11733],{"data":11734,"marks":11735,"value":193,"nodeType":82},{},[],{"metadata":11737,"sys":11740,"fields":11745},{"tags":11738,"concepts":11739},[],[],{"space":11741,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":11743,"publishedVersion":556,"revision":24,"locale":29},{"sys":11742},{"type":12,"linkType":13,"id":14},{"sys":11744},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":11746},{"url":560,"details":11747,"fileName":566,"contentType":567},{"size":562,"image":11748},{"width":564,"height":565},{"sys":11750,"fields":11753},{"id":11751,"createdAt":11752},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":11754,"slug":11755,"articleIntro":11754,"category":11756},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[11757],{"metadata":11758,"sys":11761,"fields":11768},{"tags":11759,"concepts":11760},[],[],{"space":11762,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":11764,"publishedVersion":514,"revision":43,"contentType":11766,"locale":29},{"sys":11763},{"type":12,"linkType":13,"id":14},{"sys":11765},{"id":21,"type":12,"linkType":22},{"sys":11767},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":11769,"metaTitle":524,"metaDescription":525,"mainTitle":11770,"subtitle":543,"heroImage":11785,"ctaButton":568,"ctaLink":569},[523],{"data":11771,"content":11772,"nodeType":74},{},[11773,11779],{"data":11774,"content":11775,"nodeType":536},{},[11776],{"data":11777,"marks":11778,"value":535,"nodeType":82},{},[],{"data":11780,"content":11781,"nodeType":87},{},[11782],{"data":11783,"marks":11784,"value":193,"nodeType":82},{},[],{"metadata":11786,"sys":11789,"fields":11794},{"tags":11787,"concepts":11788},[],[],{"space":11790,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":11792,"publishedVersion":556,"revision":24,"locale":29},{"sys":11791},{"type":12,"linkType":13,"id":14},{"sys":11793},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":11795},{"url":560,"details":11796,"fileName":566,"contentType":567},{"size":562,"image":11797},{"width":564,"height":565},{"sys":11799,"fields":11802},{"id":11800,"createdAt":11801},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":11803,"slug":11804,"articleIntro":11803,"category":11805},"4551 - Principal","compte-4551-principal",[11806],{"metadata":11807,"sys":11810,"fields":11817},{"tags":11808,"concepts":11809},[],[],{"space":11811,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":11813,"publishedVersion":514,"revision":43,"contentType":11815,"locale":29},{"sys":11812},{"type":12,"linkType":13,"id":14},{"sys":11814},{"id":21,"type":12,"linkType":22},{"sys":11816},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":11818,"metaTitle":524,"metaDescription":525,"mainTitle":11819,"subtitle":543,"heroImage":11834,"ctaButton":568,"ctaLink":569},[523],{"data":11820,"content":11821,"nodeType":74},{},[11822,11828],{"data":11823,"content":11824,"nodeType":536},{},[11825],{"data":11826,"marks":11827,"value":535,"nodeType":82},{},[],{"data":11829,"content":11830,"nodeType":87},{},[11831],{"data":11832,"marks":11833,"value":193,"nodeType":82},{},[],{"metadata":11835,"sys":11838,"fields":11843},{"tags":11836,"concepts":11837},[],[],{"space":11839,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":11841,"publishedVersion":556,"revision":24,"locale":29},{"sys":11840},{"type":12,"linkType":13,"id":14},{"sys":11842},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":11844},{"url":560,"details":11845,"fileName":566,"contentType":567},{"size":562,"image":11846},{"width":564,"height":565},{"sys":11848,"fields":11851},{"id":11849,"createdAt":11850},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":11852,"slug":11853,"articleIntro":11852,"category":11854},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[11855],{"metadata":11856,"sys":11859,"fields":11866},{"tags":11857,"concepts":11858},[],[],{"space":11860,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":11862,"publishedVersion":514,"revision":43,"contentType":11864,"locale":29},{"sys":11861},{"type":12,"linkType":13,"id":14},{"sys":11863},{"id":21,"type":12,"linkType":22},{"sys":11865},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":11867,"metaTitle":524,"metaDescription":525,"mainTitle":11868,"subtitle":543,"heroImage":11883,"ctaButton":568,"ctaLink":569},[523],{"data":11869,"content":11870,"nodeType":74},{},[11871,11877],{"data":11872,"content":11873,"nodeType":536},{},[11874],{"data":11875,"marks":11876,"value":535,"nodeType":82},{},[],{"data":11878,"content":11879,"nodeType":87},{},[11880],{"data":11881,"marks":11882,"value":193,"nodeType":82},{},[],{"metadata":11884,"sys":11887,"fields":11892},{"tags":11885,"concepts":11886},[],[],{"space":11888,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":11890,"publishedVersion":556,"revision":24,"locale":29},{"sys":11889},{"type":12,"linkType":13,"id":14},{"sys":11891},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":11893},{"url":560,"details":11894,"fileName":566,"contentType":567},{"size":562,"image":11895},{"width":564,"height":565},{"sys":11897,"fields":11900},{"id":11898,"createdAt":11899},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":11901,"slug":11902,"articleIntro":11901,"category":11903},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[11904],{"metadata":11905,"sys":11908,"fields":11915},{"tags":11906,"concepts":11907},[],[],{"space":11909,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":11911,"publishedVersion":514,"revision":43,"contentType":11913,"locale":29},{"sys":11910},{"type":12,"linkType":13,"id":14},{"sys":11912},{"id":21,"type":12,"linkType":22},{"sys":11914},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":11916,"metaTitle":524,"metaDescription":525,"mainTitle":11917,"subtitle":543,"heroImage":11932,"ctaButton":568,"ctaLink":569},[523],{"data":11918,"content":11919,"nodeType":74},{},[11920,11926],{"data":11921,"content":11922,"nodeType":536},{},[11923],{"data":11924,"marks":11925,"value":535,"nodeType":82},{},[],{"data":11927,"content":11928,"nodeType":87},{},[11929],{"data":11930,"marks":11931,"value":193,"nodeType":82},{},[],{"metadata":11933,"sys":11936,"fields":11941},{"tags":11934,"concepts":11935},[],[],{"space":11937,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":11939,"publishedVersion":556,"revision":24,"locale":29},{"sys":11938},{"type":12,"linkType":13,"id":14},{"sys":11940},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":11942},{"url":560,"details":11943,"fileName":566,"contentType":567},{"size":562,"image":11944},{"width":564,"height":565},{"sys":11946,"fields":11949},{"id":11947,"createdAt":11948},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":11950,"slug":11951,"articleIntro":11950,"category":11952},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[11953],{"metadata":11954,"sys":11957,"fields":11964},{"tags":11955,"concepts":11956},[],[],{"space":11958,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":11960,"publishedVersion":514,"revision":43,"contentType":11962,"locale":29},{"sys":11959},{"type":12,"linkType":13,"id":14},{"sys":11961},{"id":21,"type":12,"linkType":22},{"sys":11963},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":11965,"metaTitle":524,"metaDescription":525,"mainTitle":11966,"subtitle":543,"heroImage":11981,"ctaButton":568,"ctaLink":569},[523],{"data":11967,"content":11968,"nodeType":74},{},[11969,11975],{"data":11970,"content":11971,"nodeType":536},{},[11972],{"data":11973,"marks":11974,"value":535,"nodeType":82},{},[],{"data":11976,"content":11977,"nodeType":87},{},[11978],{"data":11979,"marks":11980,"value":193,"nodeType":82},{},[],{"metadata":11982,"sys":11985,"fields":11990},{"tags":11983,"concepts":11984},[],[],{"space":11986,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":11988,"publishedVersion":556,"revision":24,"locale":29},{"sys":11987},{"type":12,"linkType":13,"id":14},{"sys":11989},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":11991},{"url":560,"details":11992,"fileName":566,"contentType":567},{"size":562,"image":11993},{"width":564,"height":565},{"sys":11995,"fields":11998},{"id":11996,"createdAt":11997},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":11999,"slug":12000,"articleIntro":-1,"category":12001},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[12002],{"metadata":12003,"sys":12006,"fields":12013},{"tags":12004,"concepts":12005},[],[],{"space":12007,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":12009,"publishedVersion":514,"revision":43,"contentType":12011,"locale":29},{"sys":12008},{"type":12,"linkType":13,"id":14},{"sys":12010},{"id":21,"type":12,"linkType":22},{"sys":12012},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":12014,"metaTitle":524,"metaDescription":525,"mainTitle":12015,"subtitle":543,"heroImage":12030,"ctaButton":568,"ctaLink":569},[523],{"data":12016,"content":12017,"nodeType":74},{},[12018,12024],{"data":12019,"content":12020,"nodeType":536},{},[12021],{"data":12022,"marks":12023,"value":535,"nodeType":82},{},[],{"data":12025,"content":12026,"nodeType":87},{},[12027],{"data":12028,"marks":12029,"value":193,"nodeType":82},{},[],{"metadata":12031,"sys":12034,"fields":12039},{"tags":12032,"concepts":12033},[],[],{"space":12035,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":12037,"publishedVersion":556,"revision":24,"locale":29},{"sys":12036},{"type":12,"linkType":13,"id":14},{"sys":12038},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":12040},{"url":560,"details":12041,"fileName":566,"contentType":567},{"size":562,"image":12042},{"width":564,"height":565},{"sys":12044,"fields":12047},{"id":12045,"createdAt":12046},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":12048,"slug":12049,"articleIntro":12048,"category":12050},"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",[12051],{"metadata":12052,"sys":12055,"fields":12062},{"tags":12053,"concepts":12054},[],[],{"space":12056,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":12058,"publishedVersion":514,"revision":43,"contentType":12060,"locale":29},{"sys":12057},{"type":12,"linkType":13,"id":14},{"sys":12059},{"id":21,"type":12,"linkType":22},{"sys":12061},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":12063,"metaTitle":524,"metaDescription":525,"mainTitle":12064,"subtitle":543,"heroImage":12079,"ctaButton":568,"ctaLink":569},[523],{"data":12065,"content":12066,"nodeType":74},{},[12067,12073],{"data":12068,"content":12069,"nodeType":536},{},[12070],{"data":12071,"marks":12072,"value":535,"nodeType":82},{},[],{"data":12074,"content":12075,"nodeType":87},{},[12076],{"data":12077,"marks":12078,"value":193,"nodeType":82},{},[],{"metadata":12080,"sys":12083,"fields":12088},{"tags":12081,"concepts":12082},[],[],{"space":12084,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":12086,"publishedVersion":556,"revision":24,"locale":29},{"sys":12085},{"type":12,"linkType":13,"id":14},{"sys":12087},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":12089},{"url":560,"details":12090,"fileName":566,"contentType":567},{"size":562,"image":12091},{"width":564,"height":565},{"sys":12093,"fields":12096},{"id":12094,"createdAt":12095},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":12097,"slug":12098,"articleIntro":12097,"category":12099},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[12100],{"metadata":12101,"sys":12104,"fields":12111},{"tags":12102,"concepts":12103},[],[],{"space":12105,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":12107,"publishedVersion":514,"revision":43,"contentType":12109,"locale":29},{"sys":12106},{"type":12,"linkType":13,"id":14},{"sys":12108},{"id":21,"type":12,"linkType":22},{"sys":12110},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":12112,"metaTitle":524,"metaDescription":525,"mainTitle":12113,"subtitle":543,"heroImage":12128,"ctaButton":568,"ctaLink":569},[523],{"data":12114,"content":12115,"nodeType":74},{},[12116,12122],{"data":12117,"content":12118,"nodeType":536},{},[12119],{"data":12120,"marks":12121,"value":535,"nodeType":82},{},[],{"data":12123,"content":12124,"nodeType":87},{},[12125],{"data":12126,"marks":12127,"value":193,"nodeType":82},{},[],{"metadata":12129,"sys":12132,"fields":12137},{"tags":12130,"concepts":12131},[],[],{"space":12133,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":12135,"publishedVersion":556,"revision":24,"locale":29},{"sys":12134},{"type":12,"linkType":13,"id":14},{"sys":12136},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":12138},{"url":560,"details":12139,"fileName":566,"contentType":567},{"size":562,"image":12140},{"width":564,"height":565},{"sys":12142,"fields":12145},{"id":12143,"createdAt":12144},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":12146,"slug":12147,"articleIntro":12146,"category":12148},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[12149],{"metadata":12150,"sys":12153,"fields":12160},{"tags":12151,"concepts":12152},[],[],{"space":12154,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":12156,"publishedVersion":514,"revision":43,"contentType":12158,"locale":29},{"sys":12155},{"type":12,"linkType":13,"id":14},{"sys":12157},{"id":21,"type":12,"linkType":22},{"sys":12159},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":12161,"metaTitle":524,"metaDescription":525,"mainTitle":12162,"subtitle":543,"heroImage":12177,"ctaButton":568,"ctaLink":569},[523],{"data":12163,"content":12164,"nodeType":74},{},[12165,12171],{"data":12166,"content":12167,"nodeType":536},{},[12168],{"data":12169,"marks":12170,"value":535,"nodeType":82},{},[],{"data":12172,"content":12173,"nodeType":87},{},[12174],{"data":12175,"marks":12176,"value":193,"nodeType":82},{},[],{"metadata":12178,"sys":12181,"fields":12186},{"tags":12179,"concepts":12180},[],[],{"space":12182,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":12184,"publishedVersion":556,"revision":24,"locale":29},{"sys":12183},{"type":12,"linkType":13,"id":14},{"sys":12185},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":12187},{"url":560,"details":12188,"fileName":566,"contentType":567},{"size":562,"image":12189},{"width":564,"height":565},{"sys":12191,"fields":12194},{"id":12192,"createdAt":12193},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":12195,"slug":12196,"articleIntro":12195,"category":12197},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[12198],{"metadata":12199,"sys":12202,"fields":12209},{"tags":12200,"concepts":12201},[],[],{"space":12203,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":12205,"publishedVersion":514,"revision":43,"contentType":12207,"locale":29},{"sys":12204},{"type":12,"linkType":13,"id":14},{"sys":12206},{"id":21,"type":12,"linkType":22},{"sys":12208},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":12210,"metaTitle":524,"metaDescription":525,"mainTitle":12211,"subtitle":543,"heroImage":12226,"ctaButton":568,"ctaLink":569},[523],{"data":12212,"content":12213,"nodeType":74},{},[12214,12220],{"data":12215,"content":12216,"nodeType":536},{},[12217],{"data":12218,"marks":12219,"value":535,"nodeType":82},{},[],{"data":12221,"content":12222,"nodeType":87},{},[12223],{"data":12224,"marks":12225,"value":193,"nodeType":82},{},[],{"metadata":12227,"sys":12230,"fields":12235},{"tags":12228,"concepts":12229},[],[],{"space":12231,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":12233,"publishedVersion":556,"revision":24,"locale":29},{"sys":12232},{"type":12,"linkType":13,"id":14},{"sys":12234},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":12236},{"url":560,"details":12237,"fileName":566,"contentType":567},{"size":562,"image":12238},{"width":564,"height":565},{"sys":12240,"fields":12243},{"id":12241,"createdAt":12242},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":12244,"slug":12245,"articleIntro":12244,"category":12246},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[12247],{"metadata":12248,"sys":12251,"fields":12258},{"tags":12249,"concepts":12250},[],[],{"space":12252,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":12254,"publishedVersion":514,"revision":43,"contentType":12256,"locale":29},{"sys":12253},{"type":12,"linkType":13,"id":14},{"sys":12255},{"id":21,"type":12,"linkType":22},{"sys":12257},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":12259,"metaTitle":524,"metaDescription":525,"mainTitle":12260,"subtitle":543,"heroImage":12275,"ctaButton":568,"ctaLink":569},[523],{"data":12261,"content":12262,"nodeType":74},{},[12263,12269],{"data":12264,"content":12265,"nodeType":536},{},[12266],{"data":12267,"marks":12268,"value":535,"nodeType":82},{},[],{"data":12270,"content":12271,"nodeType":87},{},[12272],{"data":12273,"marks":12274,"value":193,"nodeType":82},{},[],{"metadata":12276,"sys":12279,"fields":12284},{"tags":12277,"concepts":12278},[],[],{"space":12280,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":12282,"publishedVersion":556,"revision":24,"locale":29},{"sys":12281},{"type":12,"linkType":13,"id":14},{"sys":12283},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":12285},{"url":560,"details":12286,"fileName":566,"contentType":567},{"size":562,"image":12287},{"width":564,"height":565},{"sys":12289,"fields":12292},{"id":12290,"createdAt":12291},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":12293,"slug":12294,"articleIntro":-1,"category":12295},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[12296],{"metadata":12297,"sys":12300,"fields":12307},{"tags":12298,"concepts":12299},[],[],{"space":12301,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":12303,"publishedVersion":514,"revision":43,"contentType":12305,"locale":29},{"sys":12302},{"type":12,"linkType":13,"id":14},{"sys":12304},{"id":21,"type":12,"linkType":22},{"sys":12306},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":12308,"metaTitle":524,"metaDescription":525,"mainTitle":12309,"subtitle":543,"heroImage":12324,"ctaButton":568,"ctaLink":569},[523],{"data":12310,"content":12311,"nodeType":74},{},[12312,12318],{"data":12313,"content":12314,"nodeType":536},{},[12315],{"data":12316,"marks":12317,"value":535,"nodeType":82},{},[],{"data":12319,"content":12320,"nodeType":87},{},[12321],{"data":12322,"marks":12323,"value":193,"nodeType":82},{},[],{"metadata":12325,"sys":12328,"fields":12333},{"tags":12326,"concepts":12327},[],[],{"space":12329,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":12331,"publishedVersion":556,"revision":24,"locale":29},{"sys":12330},{"type":12,"linkType":13,"id":14},{"sys":12332},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":12334},{"url":560,"details":12335,"fileName":566,"contentType":567},{"size":562,"image":12336},{"width":564,"height":565},{"sys":12338,"fields":12341},{"id":12339,"createdAt":12340},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":12342,"slug":12343,"articleIntro":12342,"category":12344},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[12345],{"metadata":12346,"sys":12349,"fields":12356},{"tags":12347,"concepts":12348},[],[],{"space":12350,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":12352,"publishedVersion":514,"revision":43,"contentType":12354,"locale":29},{"sys":12351},{"type":12,"linkType":13,"id":14},{"sys":12353},{"id":21,"type":12,"linkType":22},{"sys":12355},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":12357,"metaTitle":524,"metaDescription":525,"mainTitle":12358,"subtitle":543,"heroImage":12373,"ctaButton":568,"ctaLink":569},[523],{"data":12359,"content":12360,"nodeType":74},{},[12361,12367],{"data":12362,"content":12363,"nodeType":536},{},[12364],{"data":12365,"marks":12366,"value":535,"nodeType":82},{},[],{"data":12368,"content":12369,"nodeType":87},{},[12370],{"data":12371,"marks":12372,"value":193,"nodeType":82},{},[],{"metadata":12374,"sys":12377,"fields":12382},{"tags":12375,"concepts":12376},[],[],{"space":12378,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":12380,"publishedVersion":556,"revision":24,"locale":29},{"sys":12379},{"type":12,"linkType":13,"id":14},{"sys":12381},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":12383},{"url":560,"details":12384,"fileName":566,"contentType":567},{"size":562,"image":12385},{"width":564,"height":565},{"sys":12387,"fields":12390},{"id":12388,"createdAt":12389},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":12391,"slug":12392,"articleIntro":12391,"category":12393},"475 - Comptes d'attente","compte-475-comptes-d-attente",[12394],{"metadata":12395,"sys":12398,"fields":12405},{"tags":12396,"concepts":12397},[],[],{"space":12399,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":12401,"publishedVersion":514,"revision":43,"contentType":12403,"locale":29},{"sys":12400},{"type":12,"linkType":13,"id":14},{"sys":12402},{"id":21,"type":12,"linkType":22},{"sys":12404},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":12406,"metaTitle":524,"metaDescription":525,"mainTitle":12407,"subtitle":543,"heroImage":12422,"ctaButton":568,"ctaLink":569},[523],{"data":12408,"content":12409,"nodeType":74},{},[12410,12416],{"data":12411,"content":12412,"nodeType":536},{},[12413],{"data":12414,"marks":12415,"value":535,"nodeType":82},{},[],{"data":12417,"content":12418,"nodeType":87},{},[12419],{"data":12420,"marks":12421,"value":193,"nodeType":82},{},[],{"metadata":12423,"sys":12426,"fields":12431},{"tags":12424,"concepts":12425},[],[],{"space":12427,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":12429,"publishedVersion":556,"revision":24,"locale":29},{"sys":12428},{"type":12,"linkType":13,"id":14},{"sys":12430},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":12432},{"url":560,"details":12433,"fileName":566,"contentType":567},{"size":562,"image":12434},{"width":564,"height":565},{"sys":12436,"fields":12439},{"id":12437,"createdAt":12438},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":12440,"slug":12441,"articleIntro":-1,"category":12442},"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",[12443],{"metadata":12444,"sys":12447,"fields":12454},{"tags":12445,"concepts":12446},[],[],{"space":12448,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":12450,"publishedVersion":514,"revision":43,"contentType":12452,"locale":29},{"sys":12449},{"type":12,"linkType":13,"id":14},{"sys":12451},{"id":21,"type":12,"linkType":22},{"sys":12453},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":12455,"metaTitle":524,"metaDescription":525,"mainTitle":12456,"subtitle":543,"heroImage":12471,"ctaButton":568,"ctaLink":569},[523],{"data":12457,"content":12458,"nodeType":74},{},[12459,12465],{"data":12460,"content":12461,"nodeType":536},{},[12462],{"data":12463,"marks":12464,"value":535,"nodeType":82},{},[],{"data":12466,"content":12467,"nodeType":87},{},[12468],{"data":12469,"marks":12470,"value":193,"nodeType":82},{},[],{"metadata":12472,"sys":12475,"fields":12480},{"tags":12473,"concepts":12474},[],[],{"space":12476,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":12478,"publishedVersion":556,"revision":24,"locale":29},{"sys":12477},{"type":12,"linkType":13,"id":14},{"sys":12479},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":12481},{"url":560,"details":12482,"fileName":566,"contentType":567},{"size":562,"image":12483},{"width":564,"height":565},{"sys":12485,"fields":12488},{"id":12486,"createdAt":12487},"1gL1TVBdSVq2maqsnWjSUW","2025-04-25T13:20:08.645Z",{"title":12489,"slug":12490,"articleIntro":-1,"category":12491},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[12492],{"metadata":12493,"sys":12496,"fields":12503},{"tags":12494,"concepts":12495},[],[],{"space":12497,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":12499,"publishedVersion":514,"revision":43,"contentType":12501,"locale":29},{"sys":12498},{"type":12,"linkType":13,"id":14},{"sys":12500},{"id":21,"type":12,"linkType":22},{"sys":12502},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":12504,"metaTitle":524,"metaDescription":525,"mainTitle":12505,"subtitle":543,"heroImage":12520,"ctaButton":568,"ctaLink":569},[523],{"data":12506,"content":12507,"nodeType":74},{},[12508,12514],{"data":12509,"content":12510,"nodeType":536},{},[12511],{"data":12512,"marks":12513,"value":535,"nodeType":82},{},[],{"data":12515,"content":12516,"nodeType":87},{},[12517],{"data":12518,"marks":12519,"value":193,"nodeType":82},{},[],{"metadata":12521,"sys":12524,"fields":12529},{"tags":12522,"concepts":12523},[],[],{"space":12525,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":12527,"publishedVersion":556,"revision":24,"locale":29},{"sys":12526},{"type":12,"linkType":13,"id":14},{"sys":12528},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":12530},{"url":560,"details":12531,"fileName":566,"contentType":567},{"size":562,"image":12532},{"width":564,"height":565},{"sys":12534,"fields":12537},{"id":12535,"createdAt":12536},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":12538,"slug":12539,"articleIntro":12538,"category":12540},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[12541],{"metadata":12542,"sys":12545,"fields":12552},{"tags":12543,"concepts":12544},[],[],{"space":12546,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":12548,"publishedVersion":514,"revision":43,"contentType":12550,"locale":29},{"sys":12547},{"type":12,"linkType":13,"id":14},{"sys":12549},{"id":21,"type":12,"linkType":22},{"sys":12551},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":12553,"metaTitle":524,"metaDescription":525,"mainTitle":12554,"subtitle":543,"heroImage":12569,"ctaButton":568,"ctaLink":569},[523],{"data":12555,"content":12556,"nodeType":74},{},[12557,12563],{"data":12558,"content":12559,"nodeType":536},{},[12560],{"data":12561,"marks":12562,"value":535,"nodeType":82},{},[],{"data":12564,"content":12565,"nodeType":87},{},[12566],{"data":12567,"marks":12568,"value":193,"nodeType":82},{},[],{"metadata":12570,"sys":12573,"fields":12578},{"tags":12571,"concepts":12572},[],[],{"space":12574,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":12576,"publishedVersion":556,"revision":24,"locale":29},{"sys":12575},{"type":12,"linkType":13,"id":14},{"sys":12577},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":12579},{"url":560,"details":12580,"fileName":566,"contentType":567},{"size":562,"image":12581},{"width":564,"height":565},{"sys":12583,"fields":12586},{"id":12584,"createdAt":12585},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":12587,"slug":12588,"articleIntro":12587,"category":12589},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[12590],{"metadata":12591,"sys":12594,"fields":12601},{"tags":12592,"concepts":12593},[],[],{"space":12595,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":12597,"publishedVersion":514,"revision":43,"contentType":12599,"locale":29},{"sys":12596},{"type":12,"linkType":13,"id":14},{"sys":12598},{"id":21,"type":12,"linkType":22},{"sys":12600},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":12602,"metaTitle":524,"metaDescription":525,"mainTitle":12603,"subtitle":543,"heroImage":12618,"ctaButton":568,"ctaLink":569},[523],{"data":12604,"content":12605,"nodeType":74},{},[12606,12612],{"data":12607,"content":12608,"nodeType":536},{},[12609],{"data":12610,"marks":12611,"value":535,"nodeType":82},{},[],{"data":12613,"content":12614,"nodeType":87},{},[12615],{"data":12616,"marks":12617,"value":193,"nodeType":82},{},[],{"metadata":12619,"sys":12622,"fields":12627},{"tags":12620,"concepts":12621},[],[],{"space":12623,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":12625,"publishedVersion":556,"revision":24,"locale":29},{"sys":12624},{"type":12,"linkType":13,"id":14},{"sys":12626},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":12628},{"url":560,"details":12629,"fileName":566,"contentType":567},{"size":562,"image":12630},{"width":564,"height":565},{"sys":12632,"fields":12635},{"id":12633,"createdAt":12634},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":12636,"slug":12637,"articleIntro":12636,"category":12638},"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",[12639],{"metadata":12640,"sys":12643,"fields":12650},{"tags":12641,"concepts":12642},[],[],{"space":12644,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":12646,"publishedVersion":514,"revision":43,"contentType":12648,"locale":29},{"sys":12645},{"type":12,"linkType":13,"id":14},{"sys":12647},{"id":21,"type":12,"linkType":22},{"sys":12649},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":12651,"metaTitle":524,"metaDescription":525,"mainTitle":12652,"subtitle":543,"heroImage":12667,"ctaButton":568,"ctaLink":569},[523],{"data":12653,"content":12654,"nodeType":74},{},[12655,12661],{"data":12656,"content":12657,"nodeType":536},{},[12658],{"data":12659,"marks":12660,"value":535,"nodeType":82},{},[],{"data":12662,"content":12663,"nodeType":87},{},[12664],{"data":12665,"marks":12666,"value":193,"nodeType":82},{},[],{"metadata":12668,"sys":12671,"fields":12676},{"tags":12669,"concepts":12670},[],[],{"space":12672,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":12674,"publishedVersion":556,"revision":24,"locale":29},{"sys":12673},{"type":12,"linkType":13,"id":14},{"sys":12675},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":12677},{"url":560,"details":12678,"fileName":566,"contentType":567},{"size":562,"image":12679},{"width":564,"height":565},{"sys":12681,"fields":12684},{"id":12682,"createdAt":12683},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":12685,"slug":12686,"articleIntro":12685,"category":12687},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[12688],{"metadata":12689,"sys":12692,"fields":12699},{"tags":12690,"concepts":12691},[],[],{"space":12693,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":12695,"publishedVersion":514,"revision":43,"contentType":12697,"locale":29},{"sys":12694},{"type":12,"linkType":13,"id":14},{"sys":12696},{"id":21,"type":12,"linkType":22},{"sys":12698},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":12700,"metaTitle":524,"metaDescription":525,"mainTitle":12701,"subtitle":543,"heroImage":12716,"ctaButton":568,"ctaLink":569},[523],{"data":12702,"content":12703,"nodeType":74},{},[12704,12710],{"data":12705,"content":12706,"nodeType":536},{},[12707],{"data":12708,"marks":12709,"value":535,"nodeType":82},{},[],{"data":12711,"content":12712,"nodeType":87},{},[12713],{"data":12714,"marks":12715,"value":193,"nodeType":82},{},[],{"metadata":12717,"sys":12720,"fields":12725},{"tags":12718,"concepts":12719},[],[],{"space":12721,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":12723,"publishedVersion":556,"revision":24,"locale":29},{"sys":12722},{"type":12,"linkType":13,"id":14},{"sys":12724},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":12726},{"url":560,"details":12727,"fileName":566,"contentType":567},{"size":562,"image":12728},{"width":564,"height":565},{"sys":12730,"fields":12733},{"id":12731,"createdAt":12732},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":12734,"slug":12735,"articleIntro":-1,"category":12736},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[12737],{"metadata":12738,"sys":12741,"fields":12748},{"tags":12739,"concepts":12740},[],[],{"space":12742,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":12744,"publishedVersion":514,"revision":43,"contentType":12746,"locale":29},{"sys":12743},{"type":12,"linkType":13,"id":14},{"sys":12745},{"id":21,"type":12,"linkType":22},{"sys":12747},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":12749,"metaTitle":524,"metaDescription":525,"mainTitle":12750,"subtitle":543,"heroImage":12765,"ctaButton":568,"ctaLink":569},[523],{"data":12751,"content":12752,"nodeType":74},{},[12753,12759],{"data":12754,"content":12755,"nodeType":536},{},[12756],{"data":12757,"marks":12758,"value":535,"nodeType":82},{},[],{"data":12760,"content":12761,"nodeType":87},{},[12762],{"data":12763,"marks":12764,"value":193,"nodeType":82},{},[],{"metadata":12766,"sys":12769,"fields":12774},{"tags":12767,"concepts":12768},[],[],{"space":12770,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":12772,"publishedVersion":556,"revision":24,"locale":29},{"sys":12771},{"type":12,"linkType":13,"id":14},{"sys":12773},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":12775},{"url":560,"details":12776,"fileName":566,"contentType":567},{"size":562,"image":12777},{"width":564,"height":565},{"sys":12779,"fields":12782},{"id":12780,"createdAt":12781},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":12783,"slug":12784,"articleIntro":12783,"category":12785},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[12786],{"metadata":12787,"sys":12790,"fields":12797},{"tags":12788,"concepts":12789},[],[],{"space":12791,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":12793,"publishedVersion":514,"revision":43,"contentType":12795,"locale":29},{"sys":12792},{"type":12,"linkType":13,"id":14},{"sys":12794},{"id":21,"type":12,"linkType":22},{"sys":12796},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":12798,"metaTitle":524,"metaDescription":525,"mainTitle":12799,"subtitle":543,"heroImage":12814,"ctaButton":568,"ctaLink":569},[523],{"data":12800,"content":12801,"nodeType":74},{},[12802,12808],{"data":12803,"content":12804,"nodeType":536},{},[12805],{"data":12806,"marks":12807,"value":535,"nodeType":82},{},[],{"data":12809,"content":12810,"nodeType":87},{},[12811],{"data":12812,"marks":12813,"value":193,"nodeType":82},{},[],{"metadata":12815,"sys":12818,"fields":12823},{"tags":12816,"concepts":12817},[],[],{"space":12819,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":12821,"publishedVersion":556,"revision":24,"locale":29},{"sys":12820},{"type":12,"linkType":13,"id":14},{"sys":12822},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":12824},{"url":560,"details":12825,"fileName":566,"contentType":567},{"size":562,"image":12826},{"width":564,"height":565},{"sys":12828,"fields":12831},{"id":12829,"createdAt":12830},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":12832,"slug":12833,"articleIntro":12832,"category":12834},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[12835],{"metadata":12836,"sys":12839,"fields":12846},{"tags":12837,"concepts":12838},[],[],{"space":12840,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":12842,"publishedVersion":514,"revision":43,"contentType":12844,"locale":29},{"sys":12841},{"type":12,"linkType":13,"id":14},{"sys":12843},{"id":21,"type":12,"linkType":22},{"sys":12845},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":12847,"metaTitle":524,"metaDescription":525,"mainTitle":12848,"subtitle":543,"heroImage":12863,"ctaButton":568,"ctaLink":569},[523],{"data":12849,"content":12850,"nodeType":74},{},[12851,12857],{"data":12852,"content":12853,"nodeType":536},{},[12854],{"data":12855,"marks":12856,"value":535,"nodeType":82},{},[],{"data":12858,"content":12859,"nodeType":87},{},[12860],{"data":12861,"marks":12862,"value":193,"nodeType":82},{},[],{"metadata":12864,"sys":12867,"fields":12872},{"tags":12865,"concepts":12866},[],[],{"space":12868,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":12870,"publishedVersion":556,"revision":24,"locale":29},{"sys":12869},{"type":12,"linkType":13,"id":14},{"sys":12871},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":12873},{"url":560,"details":12874,"fileName":566,"contentType":567},{"size":562,"image":12875},{"width":564,"height":565},{"sys":12877,"fields":12880},{"id":12878,"createdAt":12879},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":12881,"slug":12882,"articleIntro":12881,"category":12883},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[12884],{"metadata":12885,"sys":12888,"fields":12895},{"tags":12886,"concepts":12887},[],[],{"space":12889,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":12891,"publishedVersion":514,"revision":43,"contentType":12893,"locale":29},{"sys":12890},{"type":12,"linkType":13,"id":14},{"sys":12892},{"id":21,"type":12,"linkType":22},{"sys":12894},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":12896,"metaTitle":524,"metaDescription":525,"mainTitle":12897,"subtitle":543,"heroImage":12912,"ctaButton":568,"ctaLink":569},[523],{"data":12898,"content":12899,"nodeType":74},{},[12900,12906],{"data":12901,"content":12902,"nodeType":536},{},[12903],{"data":12904,"marks":12905,"value":535,"nodeType":82},{},[],{"data":12907,"content":12908,"nodeType":87},{},[12909],{"data":12910,"marks":12911,"value":193,"nodeType":82},{},[],{"metadata":12913,"sys":12916,"fields":12921},{"tags":12914,"concepts":12915},[],[],{"space":12917,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":12919,"publishedVersion":556,"revision":24,"locale":29},{"sys":12918},{"type":12,"linkType":13,"id":14},{"sys":12920},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":12922},{"url":560,"details":12923,"fileName":566,"contentType":567},{"size":562,"image":12924},{"width":564,"height":565},{"sys":12926,"fields":12929},{"id":12927,"createdAt":12928},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":12930,"slug":12931,"articleIntro":12930,"category":12932},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[12933],{"metadata":12934,"sys":12937,"fields":12944},{"tags":12935,"concepts":12936},[],[],{"space":12938,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":12940,"publishedVersion":514,"revision":43,"contentType":12942,"locale":29},{"sys":12939},{"type":12,"linkType":13,"id":14},{"sys":12941},{"id":21,"type":12,"linkType":22},{"sys":12943},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":12945,"metaTitle":524,"metaDescription":525,"mainTitle":12946,"subtitle":543,"heroImage":12961,"ctaButton":568,"ctaLink":569},[523],{"data":12947,"content":12948,"nodeType":74},{},[12949,12955],{"data":12950,"content":12951,"nodeType":536},{},[12952],{"data":12953,"marks":12954,"value":535,"nodeType":82},{},[],{"data":12956,"content":12957,"nodeType":87},{},[12958],{"data":12959,"marks":12960,"value":193,"nodeType":82},{},[],{"metadata":12962,"sys":12965,"fields":12970},{"tags":12963,"concepts":12964},[],[],{"space":12966,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":12968,"publishedVersion":556,"revision":24,"locale":29},{"sys":12967},{"type":12,"linkType":13,"id":14},{"sys":12969},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":12971},{"url":560,"details":12972,"fileName":566,"contentType":567},{"size":562,"image":12973},{"width":564,"height":565},{"sys":12975,"fields":12978},{"id":12976,"createdAt":12977},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":12979,"slug":12980,"articleIntro":12979,"category":12981},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[12982],{"metadata":12983,"sys":12986,"fields":12993},{"tags":12984,"concepts":12985},[],[],{"space":12987,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":12989,"publishedVersion":514,"revision":43,"contentType":12991,"locale":29},{"sys":12988},{"type":12,"linkType":13,"id":14},{"sys":12990},{"id":21,"type":12,"linkType":22},{"sys":12992},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":12994,"metaTitle":524,"metaDescription":525,"mainTitle":12995,"subtitle":543,"heroImage":13010,"ctaButton":568,"ctaLink":569},[523],{"data":12996,"content":12997,"nodeType":74},{},[12998,13004],{"data":12999,"content":13000,"nodeType":536},{},[13001],{"data":13002,"marks":13003,"value":535,"nodeType":82},{},[],{"data":13005,"content":13006,"nodeType":87},{},[13007],{"data":13008,"marks":13009,"value":193,"nodeType":82},{},[],{"metadata":13011,"sys":13014,"fields":13019},{"tags":13012,"concepts":13013},[],[],{"space":13015,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":13017,"publishedVersion":556,"revision":24,"locale":29},{"sys":13016},{"type":12,"linkType":13,"id":14},{"sys":13018},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":13020},{"url":560,"details":13021,"fileName":566,"contentType":567},{"size":562,"image":13022},{"width":564,"height":565},{"sys":13024,"fields":13027},{"id":13025,"createdAt":13026},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":13028,"slug":13029,"articleIntro":13028,"category":13030},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[13031],{"metadata":13032,"sys":13035,"fields":13042},{"tags":13033,"concepts":13034},[],[],{"space":13036,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":13038,"publishedVersion":514,"revision":43,"contentType":13040,"locale":29},{"sys":13037},{"type":12,"linkType":13,"id":14},{"sys":13039},{"id":21,"type":12,"linkType":22},{"sys":13041},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":13043,"metaTitle":524,"metaDescription":525,"mainTitle":13044,"subtitle":543,"heroImage":13059,"ctaButton":568,"ctaLink":569},[523],{"data":13045,"content":13046,"nodeType":74},{},[13047,13053],{"data":13048,"content":13049,"nodeType":536},{},[13050],{"data":13051,"marks":13052,"value":535,"nodeType":82},{},[],{"data":13054,"content":13055,"nodeType":87},{},[13056],{"data":13057,"marks":13058,"value":193,"nodeType":82},{},[],{"metadata":13060,"sys":13063,"fields":13068},{"tags":13061,"concepts":13062},[],[],{"space":13064,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":13066,"publishedVersion":556,"revision":24,"locale":29},{"sys":13065},{"type":12,"linkType":13,"id":14},{"sys":13067},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":13069},{"url":560,"details":13070,"fileName":566,"contentType":567},{"size":562,"image":13071},{"width":564,"height":565},{"sys":13073,"fields":13076},{"id":13074,"createdAt":13075},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":13077,"slug":13078,"articleIntro":13077,"category":13079},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[13080],{"metadata":13081,"sys":13084,"fields":13091},{"tags":13082,"concepts":13083},[],[],{"space":13085,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":13087,"publishedVersion":514,"revision":43,"contentType":13089,"locale":29},{"sys":13086},{"type":12,"linkType":13,"id":14},{"sys":13088},{"id":21,"type":12,"linkType":22},{"sys":13090},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":13092,"metaTitle":524,"metaDescription":525,"mainTitle":13093,"subtitle":543,"heroImage":13108,"ctaButton":568,"ctaLink":569},[523],{"data":13094,"content":13095,"nodeType":74},{},[13096,13102],{"data":13097,"content":13098,"nodeType":536},{},[13099],{"data":13100,"marks":13101,"value":535,"nodeType":82},{},[],{"data":13103,"content":13104,"nodeType":87},{},[13105],{"data":13106,"marks":13107,"value":193,"nodeType":82},{},[],{"metadata":13109,"sys":13112,"fields":13117},{"tags":13110,"concepts":13111},[],[],{"space":13113,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":13115,"publishedVersion":556,"revision":24,"locale":29},{"sys":13114},{"type":12,"linkType":13,"id":14},{"sys":13116},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":13118},{"url":560,"details":13119,"fileName":566,"contentType":567},{"size":562,"image":13120},{"width":564,"height":565},{"sys":13122,"fields":13125},{"id":13123,"createdAt":13124},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":13126,"slug":13127,"articleIntro":13126,"category":13128},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[13129],{"metadata":13130,"sys":13133,"fields":13140},{"tags":13131,"concepts":13132},[],[],{"space":13134,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":13136,"publishedVersion":514,"revision":43,"contentType":13138,"locale":29},{"sys":13135},{"type":12,"linkType":13,"id":14},{"sys":13137},{"id":21,"type":12,"linkType":22},{"sys":13139},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":13141,"metaTitle":524,"metaDescription":525,"mainTitle":13142,"subtitle":543,"heroImage":13157,"ctaButton":568,"ctaLink":569},[523],{"data":13143,"content":13144,"nodeType":74},{},[13145,13151],{"data":13146,"content":13147,"nodeType":536},{},[13148],{"data":13149,"marks":13150,"value":535,"nodeType":82},{},[],{"data":13152,"content":13153,"nodeType":87},{},[13154],{"data":13155,"marks":13156,"value":193,"nodeType":82},{},[],{"metadata":13158,"sys":13161,"fields":13166},{"tags":13159,"concepts":13160},[],[],{"space":13162,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":13164,"publishedVersion":556,"revision":24,"locale":29},{"sys":13163},{"type":12,"linkType":13,"id":14},{"sys":13165},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":13167},{"url":560,"details":13168,"fileName":566,"contentType":567},{"size":562,"image":13169},{"width":564,"height":565},{"sys":13171,"fields":13174},{"id":13172,"createdAt":13173},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":13175,"slug":13176,"articleIntro":13175,"category":13177},"618 - Divers","compte-618-divers",[13178],{"metadata":13179,"sys":13182,"fields":13189},{"tags":13180,"concepts":13181},[],[],{"space":13183,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":13185,"publishedVersion":514,"revision":43,"contentType":13187,"locale":29},{"sys":13184},{"type":12,"linkType":13,"id":14},{"sys":13186},{"id":21,"type":12,"linkType":22},{"sys":13188},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":13190,"metaTitle":524,"metaDescription":525,"mainTitle":13191,"subtitle":543,"heroImage":13206,"ctaButton":568,"ctaLink":569},[523],{"data":13192,"content":13193,"nodeType":74},{},[13194,13200],{"data":13195,"content":13196,"nodeType":536},{},[13197],{"data":13198,"marks":13199,"value":535,"nodeType":82},{},[],{"data":13201,"content":13202,"nodeType":87},{},[13203],{"data":13204,"marks":13205,"value":193,"nodeType":82},{},[],{"metadata":13207,"sys":13210,"fields":13215},{"tags":13208,"concepts":13209},[],[],{"space":13211,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":13213,"publishedVersion":556,"revision":24,"locale":29},{"sys":13212},{"type":12,"linkType":13,"id":14},{"sys":13214},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":13216},{"url":560,"details":13217,"fileName":566,"contentType":567},{"size":562,"image":13218},{"width":564,"height":565},{"sys":13220,"fields":13223},{"id":13221,"createdAt":13222},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":13224,"slug":13225,"articleIntro":13224,"category":13226},"Compte 101 - Capital","compte-101-capital",[13227],{"metadata":13228,"sys":13231,"fields":13238},{"tags":13229,"concepts":13230},[],[],{"space":13232,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":13234,"publishedVersion":514,"revision":43,"contentType":13236,"locale":29},{"sys":13233},{"type":12,"linkType":13,"id":14},{"sys":13235},{"id":21,"type":12,"linkType":22},{"sys":13237},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":13239,"metaTitle":524,"metaDescription":525,"mainTitle":13240,"subtitle":543,"heroImage":13255,"ctaButton":568,"ctaLink":569},[523],{"data":13241,"content":13242,"nodeType":74},{},[13243,13249],{"data":13244,"content":13245,"nodeType":536},{},[13246],{"data":13247,"marks":13248,"value":535,"nodeType":82},{},[],{"data":13250,"content":13251,"nodeType":87},{},[13252],{"data":13253,"marks":13254,"value":193,"nodeType":82},{},[],{"metadata":13256,"sys":13259,"fields":13264},{"tags":13257,"concepts":13258},[],[],{"space":13260,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":13262,"publishedVersion":556,"revision":24,"locale":29},{"sys":13261},{"type":12,"linkType":13,"id":14},{"sys":13263},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":13265},{"url":560,"details":13266,"fileName":566,"contentType":567},{"size":562,"image":13267},{"width":564,"height":565},{"sys":13269,"fields":13272},{"id":13270,"createdAt":13271},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":13273,"slug":13274,"articleIntro":13273,"category":13275},"Compte 53 - Caisse","compte-53-caisse",[13276],{"metadata":13277,"sys":13280,"fields":13287},{"tags":13278,"concepts":13279},[],[],{"space":13281,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":13283,"publishedVersion":514,"revision":43,"contentType":13285,"locale":29},{"sys":13282},{"type":12,"linkType":13,"id":14},{"sys":13284},{"id":21,"type":12,"linkType":22},{"sys":13286},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":13288,"metaTitle":524,"metaDescription":525,"mainTitle":13289,"subtitle":543,"heroImage":13304,"ctaButton":568,"ctaLink":569},[523],{"data":13290,"content":13291,"nodeType":74},{},[13292,13298],{"data":13293,"content":13294,"nodeType":536},{},[13295],{"data":13296,"marks":13297,"value":535,"nodeType":82},{},[],{"data":13299,"content":13300,"nodeType":87},{},[13301],{"data":13302,"marks":13303,"value":193,"nodeType":82},{},[],{"metadata":13305,"sys":13308,"fields":13313},{"tags":13306,"concepts":13307},[],[],{"space":13309,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":13311,"publishedVersion":556,"revision":24,"locale":29},{"sys":13310},{"type":12,"linkType":13,"id":14},{"sys":13312},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":13314},{"url":560,"details":13315,"fileName":566,"contentType":567},{"size":562,"image":13316},{"width":564,"height":565},{"sys":13318,"fields":13321},{"id":13319,"createdAt":13320},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":13322,"slug":13323,"articleIntro":13322,"category":13324},"Compte 503 - Actions","compte-503-actions",[13325],{"metadata":13326,"sys":13329,"fields":13336},{"tags":13327,"concepts":13328},[],[],{"space":13330,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":13332,"publishedVersion":514,"revision":43,"contentType":13334,"locale":29},{"sys":13331},{"type":12,"linkType":13,"id":14},{"sys":13333},{"id":21,"type":12,"linkType":22},{"sys":13335},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":13337,"metaTitle":524,"metaDescription":525,"mainTitle":13338,"subtitle":543,"heroImage":13353,"ctaButton":568,"ctaLink":569},[523],{"data":13339,"content":13340,"nodeType":74},{},[13341,13347],{"data":13342,"content":13343,"nodeType":536},{},[13344],{"data":13345,"marks":13346,"value":535,"nodeType":82},{},[],{"data":13348,"content":13349,"nodeType":87},{},[13350],{"data":13351,"marks":13352,"value":193,"nodeType":82},{},[],{"metadata":13354,"sys":13357,"fields":13362},{"tags":13355,"concepts":13356},[],[],{"space":13358,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":13360,"publishedVersion":556,"revision":24,"locale":29},{"sys":13359},{"type":12,"linkType":13,"id":14},{"sys":13361},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":13363},{"url":560,"details":13364,"fileName":566,"contentType":567},{"size":562,"image":13365},{"width":564,"height":565},{"sys":13367,"fields":13370},{"id":13368,"createdAt":13369},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":13371,"slug":13372,"articleIntro":13373,"category":13374},"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.",[13375],{"metadata":13376,"sys":13379,"fields":13386},{"tags":13377,"concepts":13378},[],[],{"space":13380,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":13382,"publishedVersion":514,"revision":43,"contentType":13384,"locale":29},{"sys":13381},{"type":12,"linkType":13,"id":14},{"sys":13383},{"id":21,"type":12,"linkType":22},{"sys":13385},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":13387,"metaTitle":524,"metaDescription":525,"mainTitle":13388,"subtitle":543,"heroImage":13403,"ctaButton":568,"ctaLink":569},[523],{"data":13389,"content":13390,"nodeType":74},{},[13391,13397],{"data":13392,"content":13393,"nodeType":536},{},[13394],{"data":13395,"marks":13396,"value":535,"nodeType":82},{},[],{"data":13398,"content":13399,"nodeType":87},{},[13400],{"data":13401,"marks":13402,"value":193,"nodeType":82},{},[],{"metadata":13404,"sys":13407,"fields":13412},{"tags":13405,"concepts":13406},[],[],{"space":13408,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":13410,"publishedVersion":556,"revision":24,"locale":29},{"sys":13409},{"type":12,"linkType":13,"id":14},{"sys":13411},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":13413},{"url":560,"details":13414,"fileName":566,"contentType":567},{"size":562,"image":13415},{"width":564,"height":565},{"sys":13417,"fields":13420},{"id":13418,"createdAt":13419},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":13421,"slug":13422,"articleIntro":-1,"category":13423},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[13424],{"metadata":13425,"sys":13428,"fields":13435},{"tags":13426,"concepts":13427},[],[],{"space":13429,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":13431,"publishedVersion":514,"revision":43,"contentType":13433,"locale":29},{"sys":13430},{"type":12,"linkType":13,"id":14},{"sys":13432},{"id":21,"type":12,"linkType":22},{"sys":13434},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":13436,"metaTitle":524,"metaDescription":525,"mainTitle":13437,"subtitle":543,"heroImage":13452,"ctaButton":568,"ctaLink":569},[523],{"data":13438,"content":13439,"nodeType":74},{},[13440,13446],{"data":13441,"content":13442,"nodeType":536},{},[13443],{"data":13444,"marks":13445,"value":535,"nodeType":82},{},[],{"data":13447,"content":13448,"nodeType":87},{},[13449],{"data":13450,"marks":13451,"value":193,"nodeType":82},{},[],{"metadata":13453,"sys":13456,"fields":13461},{"tags":13454,"concepts":13455},[],[],{"space":13457,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":13459,"publishedVersion":556,"revision":24,"locale":29},{"sys":13458},{"type":12,"linkType":13,"id":14},{"sys":13460},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":13462},{"url":560,"details":13463,"fileName":566,"contentType":567},{"size":562,"image":13464},{"width":564,"height":565},{"sys":13466,"fields":13469},{"id":13467,"createdAt":13468},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":13470,"slug":13471,"articleIntro":13470,"category":13472},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[13473],{"metadata":13474,"sys":13477,"fields":13484},{"tags":13475,"concepts":13476},[],[],{"space":13478,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":13480,"publishedVersion":514,"revision":43,"contentType":13482,"locale":29},{"sys":13479},{"type":12,"linkType":13,"id":14},{"sys":13481},{"id":21,"type":12,"linkType":22},{"sys":13483},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":13485,"metaTitle":524,"metaDescription":525,"mainTitle":13486,"subtitle":543,"heroImage":13501,"ctaButton":568,"ctaLink":569},[523],{"data":13487,"content":13488,"nodeType":74},{},[13489,13495],{"data":13490,"content":13491,"nodeType":536},{},[13492],{"data":13493,"marks":13494,"value":535,"nodeType":82},{},[],{"data":13496,"content":13497,"nodeType":87},{},[13498],{"data":13499,"marks":13500,"value":193,"nodeType":82},{},[],{"metadata":13502,"sys":13505,"fields":13510},{"tags":13503,"concepts":13504},[],[],{"space":13506,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":13508,"publishedVersion":556,"revision":24,"locale":29},{"sys":13507},{"type":12,"linkType":13,"id":14},{"sys":13509},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":13511},{"url":560,"details":13512,"fileName":566,"contentType":567},{"size":562,"image":13513},{"width":564,"height":565},{"sys":13515,"fields":13518},{"id":13516,"createdAt":13517},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":13519,"slug":13520,"articleIntro":13519,"category":13521},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[13522],{"metadata":13523,"sys":13526,"fields":13533},{"tags":13524,"concepts":13525},[],[],{"space":13527,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":13529,"publishedVersion":514,"revision":43,"contentType":13531,"locale":29},{"sys":13528},{"type":12,"linkType":13,"id":14},{"sys":13530},{"id":21,"type":12,"linkType":22},{"sys":13532},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":13534,"metaTitle":524,"metaDescription":525,"mainTitle":13535,"subtitle":543,"heroImage":13550,"ctaButton":568,"ctaLink":569},[523],{"data":13536,"content":13537,"nodeType":74},{},[13538,13544],{"data":13539,"content":13540,"nodeType":536},{},[13541],{"data":13542,"marks":13543,"value":535,"nodeType":82},{},[],{"data":13545,"content":13546,"nodeType":87},{},[13547],{"data":13548,"marks":13549,"value":193,"nodeType":82},{},[],{"metadata":13551,"sys":13554,"fields":13559},{"tags":13552,"concepts":13553},[],[],{"space":13555,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":13557,"publishedVersion":556,"revision":24,"locale":29},{"sys":13556},{"type":12,"linkType":13,"id":14},{"sys":13558},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":13560},{"url":560,"details":13561,"fileName":566,"contentType":567},{"size":562,"image":13562},{"width":564,"height":565},{"sys":13564,"fields":13567},{"id":13565,"createdAt":13566},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":13568,"slug":13569,"articleIntro":13568,"category":13570},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[13571],{"metadata":13572,"sys":13575,"fields":13582},{"tags":13573,"concepts":13574},[],[],{"space":13576,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":13578,"publishedVersion":514,"revision":43,"contentType":13580,"locale":29},{"sys":13577},{"type":12,"linkType":13,"id":14},{"sys":13579},{"id":21,"type":12,"linkType":22},{"sys":13581},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":13583,"metaTitle":524,"metaDescription":525,"mainTitle":13584,"subtitle":543,"heroImage":13599,"ctaButton":568,"ctaLink":569},[523],{"data":13585,"content":13586,"nodeType":74},{},[13587,13593],{"data":13588,"content":13589,"nodeType":536},{},[13590],{"data":13591,"marks":13592,"value":535,"nodeType":82},{},[],{"data":13594,"content":13595,"nodeType":87},{},[13596],{"data":13597,"marks":13598,"value":193,"nodeType":82},{},[],{"metadata":13600,"sys":13603,"fields":13608},{"tags":13601,"concepts":13602},[],[],{"space":13604,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":13606,"publishedVersion":556,"revision":24,"locale":29},{"sys":13605},{"type":12,"linkType":13,"id":14},{"sys":13607},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":13609},{"url":560,"details":13610,"fileName":566,"contentType":567},{"size":562,"image":13611},{"width":564,"height":565},{"sys":13613,"fields":13616},{"id":13614,"createdAt":13615},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":13617,"slug":13618,"articleIntro":-1,"category":13619},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[13620],{"metadata":13621,"sys":13624,"fields":13631},{"tags":13622,"concepts":13623},[],[],{"space":13625,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":13627,"publishedVersion":514,"revision":43,"contentType":13629,"locale":29},{"sys":13626},{"type":12,"linkType":13,"id":14},{"sys":13628},{"id":21,"type":12,"linkType":22},{"sys":13630},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":13632,"metaTitle":524,"metaDescription":525,"mainTitle":13633,"subtitle":543,"heroImage":13648,"ctaButton":568,"ctaLink":569},[523],{"data":13634,"content":13635,"nodeType":74},{},[13636,13642],{"data":13637,"content":13638,"nodeType":536},{},[13639],{"data":13640,"marks":13641,"value":535,"nodeType":82},{},[],{"data":13643,"content":13644,"nodeType":87},{},[13645],{"data":13646,"marks":13647,"value":193,"nodeType":82},{},[],{"metadata":13649,"sys":13652,"fields":13657},{"tags":13650,"concepts":13651},[],[],{"space":13653,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":13655,"publishedVersion":556,"revision":24,"locale":29},{"sys":13654},{"type":12,"linkType":13,"id":14},{"sys":13656},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":13658},{"url":560,"details":13659,"fileName":566,"contentType":567},{"size":562,"image":13660},{"width":564,"height":565},{"sys":13662,"fields":13665},{"id":13663,"createdAt":13664},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":13666,"slug":13667,"articleIntro":13666,"category":13668},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[13669],{"metadata":13670,"sys":13673,"fields":13680},{"tags":13671,"concepts":13672},[],[],{"space":13674,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":13676,"publishedVersion":514,"revision":43,"contentType":13678,"locale":29},{"sys":13675},{"type":12,"linkType":13,"id":14},{"sys":13677},{"id":21,"type":12,"linkType":22},{"sys":13679},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":13681,"metaTitle":524,"metaDescription":525,"mainTitle":13682,"subtitle":543,"heroImage":13697,"ctaButton":568,"ctaLink":569},[523],{"data":13683,"content":13684,"nodeType":74},{},[13685,13691],{"data":13686,"content":13687,"nodeType":536},{},[13688],{"data":13689,"marks":13690,"value":535,"nodeType":82},{},[],{"data":13692,"content":13693,"nodeType":87},{},[13694],{"data":13695,"marks":13696,"value":193,"nodeType":82},{},[],{"metadata":13698,"sys":13701,"fields":13706},{"tags":13699,"concepts":13700},[],[],{"space":13702,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":13704,"publishedVersion":556,"revision":24,"locale":29},{"sys":13703},{"type":12,"linkType":13,"id":14},{"sys":13705},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":13707},{"url":560,"details":13708,"fileName":566,"contentType":567},{"size":562,"image":13709},{"width":564,"height":565},{"sys":13711,"fields":13714},{"id":13712,"createdAt":13713},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":13715,"slug":13716,"articleIntro":13715,"category":13717},"1681 - Autres emprunts","compte-1681-autres-emprunts",[13718],{"metadata":13719,"sys":13722,"fields":13729},{"tags":13720,"concepts":13721},[],[],{"space":13723,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":13725,"publishedVersion":514,"revision":43,"contentType":13727,"locale":29},{"sys":13724},{"type":12,"linkType":13,"id":14},{"sys":13726},{"id":21,"type":12,"linkType":22},{"sys":13728},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":13730,"metaTitle":524,"metaDescription":525,"mainTitle":13731,"subtitle":543,"heroImage":13746,"ctaButton":568,"ctaLink":569},[523],{"data":13732,"content":13733,"nodeType":74},{},[13734,13740],{"data":13735,"content":13736,"nodeType":536},{},[13737],{"data":13738,"marks":13739,"value":535,"nodeType":82},{},[],{"data":13741,"content":13742,"nodeType":87},{},[13743],{"data":13744,"marks":13745,"value":193,"nodeType":82},{},[],{"metadata":13747,"sys":13750,"fields":13755},{"tags":13748,"concepts":13749},[],[],{"space":13751,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":13753,"publishedVersion":556,"revision":24,"locale":29},{"sys":13752},{"type":12,"linkType":13,"id":14},{"sys":13754},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":13756},{"url":560,"details":13757,"fileName":566,"contentType":567},{"size":562,"image":13758},{"width":564,"height":565},{"sys":13760,"fields":13763},{"id":13761,"createdAt":13762},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":13764,"slug":13765,"articleIntro":13764,"category":13766},"6378 - Taxes diverses","compte-6378-taxes-diverses",[13767],{"metadata":13768,"sys":13771,"fields":13778},{"tags":13769,"concepts":13770},[],[],{"space":13772,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":13774,"publishedVersion":514,"revision":43,"contentType":13776,"locale":29},{"sys":13773},{"type":12,"linkType":13,"id":14},{"sys":13775},{"id":21,"type":12,"linkType":22},{"sys":13777},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":13779,"metaTitle":524,"metaDescription":525,"mainTitle":13780,"subtitle":543,"heroImage":13795,"ctaButton":568,"ctaLink":569},[523],{"data":13781,"content":13782,"nodeType":74},{},[13783,13789],{"data":13784,"content":13785,"nodeType":536},{},[13786],{"data":13787,"marks":13788,"value":535,"nodeType":82},{},[],{"data":13790,"content":13791,"nodeType":87},{},[13792],{"data":13793,"marks":13794,"value":193,"nodeType":82},{},[],{"metadata":13796,"sys":13799,"fields":13804},{"tags":13797,"concepts":13798},[],[],{"space":13800,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":13802,"publishedVersion":556,"revision":24,"locale":29},{"sys":13801},{"type":12,"linkType":13,"id":14},{"sys":13803},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":13805},{"url":560,"details":13806,"fileName":566,"contentType":567},{"size":562,"image":13807},{"width":564,"height":565},{"sys":13809,"fields":13812},{"id":13810,"createdAt":13811},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":13813,"slug":13814,"articleIntro":-1,"category":13815},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[13816],{"metadata":13817,"sys":13820,"fields":13827},{"tags":13818,"concepts":13819},[],[],{"space":13821,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":13823,"publishedVersion":514,"revision":43,"contentType":13825,"locale":29},{"sys":13822},{"type":12,"linkType":13,"id":14},{"sys":13824},{"id":21,"type":12,"linkType":22},{"sys":13826},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":13828,"metaTitle":524,"metaDescription":525,"mainTitle":13829,"subtitle":543,"heroImage":13844,"ctaButton":568,"ctaLink":569},[523],{"data":13830,"content":13831,"nodeType":74},{},[13832,13838],{"data":13833,"content":13834,"nodeType":536},{},[13835],{"data":13836,"marks":13837,"value":535,"nodeType":82},{},[],{"data":13839,"content":13840,"nodeType":87},{},[13841],{"data":13842,"marks":13843,"value":193,"nodeType":82},{},[],{"metadata":13845,"sys":13848,"fields":13853},{"tags":13846,"concepts":13847},[],[],{"space":13849,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":13851,"publishedVersion":556,"revision":24,"locale":29},{"sys":13850},{"type":12,"linkType":13,"id":14},{"sys":13852},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":13854},{"url":560,"details":13855,"fileName":566,"contentType":567},{"size":562,"image":13856},{"width":564,"height":565},{"sys":13858,"fields":13861},{"id":13859,"createdAt":13860},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":13862,"slug":13863,"articleIntro":13862,"category":13864},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[13865],{"metadata":13866,"sys":13869,"fields":13876},{"tags":13867,"concepts":13868},[],[],{"space":13870,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":13872,"publishedVersion":514,"revision":43,"contentType":13874,"locale":29},{"sys":13871},{"type":12,"linkType":13,"id":14},{"sys":13873},{"id":21,"type":12,"linkType":22},{"sys":13875},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":13877,"metaTitle":524,"metaDescription":525,"mainTitle":13878,"subtitle":543,"heroImage":13893,"ctaButton":568,"ctaLink":569},[523],{"data":13879,"content":13880,"nodeType":74},{},[13881,13887],{"data":13882,"content":13883,"nodeType":536},{},[13884],{"data":13885,"marks":13886,"value":535,"nodeType":82},{},[],{"data":13888,"content":13889,"nodeType":87},{},[13890],{"data":13891,"marks":13892,"value":193,"nodeType":82},{},[],{"metadata":13894,"sys":13897,"fields":13902},{"tags":13895,"concepts":13896},[],[],{"space":13898,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":13900,"publishedVersion":556,"revision":24,"locale":29},{"sys":13899},{"type":12,"linkType":13,"id":14},{"sys":13901},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":13903},{"url":560,"details":13904,"fileName":566,"contentType":567},{"size":562,"image":13905},{"width":564,"height":565},{"sys":13907,"fields":13910},{"id":13908,"createdAt":13909},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":13911,"slug":13912,"articleIntro":-1,"category":13913},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[13914],{"metadata":13915,"sys":13918,"fields":13925},{"tags":13916,"concepts":13917},[],[],{"space":13919,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":13921,"publishedVersion":514,"revision":43,"contentType":13923,"locale":29},{"sys":13920},{"type":12,"linkType":13,"id":14},{"sys":13922},{"id":21,"type":12,"linkType":22},{"sys":13924},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":13926,"metaTitle":524,"metaDescription":525,"mainTitle":13927,"subtitle":543,"heroImage":13942,"ctaButton":568,"ctaLink":569},[523],{"data":13928,"content":13929,"nodeType":74},{},[13930,13936],{"data":13931,"content":13932,"nodeType":536},{},[13933],{"data":13934,"marks":13935,"value":535,"nodeType":82},{},[],{"data":13937,"content":13938,"nodeType":87},{},[13939],{"data":13940,"marks":13941,"value":193,"nodeType":82},{},[],{"metadata":13943,"sys":13946,"fields":13951},{"tags":13944,"concepts":13945},[],[],{"space":13947,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":13949,"publishedVersion":556,"revision":24,"locale":29},{"sys":13948},{"type":12,"linkType":13,"id":14},{"sys":13950},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":13952},{"url":560,"details":13953,"fileName":566,"contentType":567},{"size":562,"image":13954},{"width":564,"height":565},{"sys":13956,"fields":13959},{"id":13957,"createdAt":13958},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":13960,"slug":13961,"articleIntro":13960,"category":13962},"Compte 326 - Emballages","compte-326-emballages",[13963],{"metadata":13964,"sys":13967,"fields":13974},{"tags":13965,"concepts":13966},[],[],{"space":13968,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":13970,"publishedVersion":514,"revision":43,"contentType":13972,"locale":29},{"sys":13969},{"type":12,"linkType":13,"id":14},{"sys":13971},{"id":21,"type":12,"linkType":22},{"sys":13973},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":13975,"metaTitle":524,"metaDescription":525,"mainTitle":13976,"subtitle":543,"heroImage":13991,"ctaButton":568,"ctaLink":569},[523],{"data":13977,"content":13978,"nodeType":74},{},[13979,13985],{"data":13980,"content":13981,"nodeType":536},{},[13982],{"data":13983,"marks":13984,"value":535,"nodeType":82},{},[],{"data":13986,"content":13987,"nodeType":87},{},[13988],{"data":13989,"marks":13990,"value":193,"nodeType":82},{},[],{"metadata":13992,"sys":13995,"fields":14000},{"tags":13993,"concepts":13994},[],[],{"space":13996,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":13998,"publishedVersion":556,"revision":24,"locale":29},{"sys":13997},{"type":12,"linkType":13,"id":14},{"sys":13999},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":14001},{"url":560,"details":14002,"fileName":566,"contentType":567},{"size":562,"image":14003},{"width":564,"height":565},{"sys":14005,"fields":14008},{"id":14006,"createdAt":14007},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":14009,"slug":14010,"articleIntro":-1,"category":14011},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[14012],{"metadata":14013,"sys":14016,"fields":14023},{"tags":14014,"concepts":14015},[],[],{"space":14017,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":14019,"publishedVersion":514,"revision":43,"contentType":14021,"locale":29},{"sys":14018},{"type":12,"linkType":13,"id":14},{"sys":14020},{"id":21,"type":12,"linkType":22},{"sys":14022},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":14024,"metaTitle":524,"metaDescription":525,"mainTitle":14025,"subtitle":543,"heroImage":14040,"ctaButton":568,"ctaLink":569},[523],{"data":14026,"content":14027,"nodeType":74},{},[14028,14034],{"data":14029,"content":14030,"nodeType":536},{},[14031],{"data":14032,"marks":14033,"value":535,"nodeType":82},{},[],{"data":14035,"content":14036,"nodeType":87},{},[14037],{"data":14038,"marks":14039,"value":193,"nodeType":82},{},[],{"metadata":14041,"sys":14044,"fields":14049},{"tags":14042,"concepts":14043},[],[],{"space":14045,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":14047,"publishedVersion":556,"revision":24,"locale":29},{"sys":14046},{"type":12,"linkType":13,"id":14},{"sys":14048},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":14050},{"url":560,"details":14051,"fileName":566,"contentType":567},{"size":562,"image":14052},{"width":564,"height":565},{"sys":14054,"fields":14057},{"id":14055,"createdAt":14056},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":14058,"slug":14059,"articleIntro":14060,"category":14061},"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.",[14062],{"metadata":14063,"sys":14066,"fields":14073},{"tags":14064,"concepts":14065},[],[],{"space":14067,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":14069,"publishedVersion":514,"revision":43,"contentType":14071,"locale":29},{"sys":14068},{"type":12,"linkType":13,"id":14},{"sys":14070},{"id":21,"type":12,"linkType":22},{"sys":14072},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":14074,"metaTitle":524,"metaDescription":525,"mainTitle":14075,"subtitle":543,"heroImage":14090,"ctaButton":568,"ctaLink":569},[523],{"data":14076,"content":14077,"nodeType":74},{},[14078,14084],{"data":14079,"content":14080,"nodeType":536},{},[14081],{"data":14082,"marks":14083,"value":535,"nodeType":82},{},[],{"data":14085,"content":14086,"nodeType":87},{},[14087],{"data":14088,"marks":14089,"value":193,"nodeType":82},{},[],{"metadata":14091,"sys":14094,"fields":14099},{"tags":14092,"concepts":14093},[],[],{"space":14095,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":14097,"publishedVersion":556,"revision":24,"locale":29},{"sys":14096},{"type":12,"linkType":13,"id":14},{"sys":14098},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":14100},{"url":560,"details":14101,"fileName":566,"contentType":567},{"size":562,"image":14102},{"width":564,"height":565},{"sys":14104,"fields":14107},{"id":14105,"createdAt":14106},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":14108,"slug":14109,"articleIntro":-1,"category":14110},"Compte 71 - Production stockée","compte-71-production-stockee",[14111],{"metadata":14112,"sys":14115,"fields":14122},{"tags":14113,"concepts":14114},[],[],{"space":14116,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":14118,"publishedVersion":514,"revision":43,"contentType":14120,"locale":29},{"sys":14117},{"type":12,"linkType":13,"id":14},{"sys":14119},{"id":21,"type":12,"linkType":22},{"sys":14121},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":14123,"metaTitle":524,"metaDescription":525,"mainTitle":14124,"subtitle":543,"heroImage":14139,"ctaButton":568,"ctaLink":569},[523],{"data":14125,"content":14126,"nodeType":74},{},[14127,14133],{"data":14128,"content":14129,"nodeType":536},{},[14130],{"data":14131,"marks":14132,"value":535,"nodeType":82},{},[],{"data":14134,"content":14135,"nodeType":87},{},[14136],{"data":14137,"marks":14138,"value":193,"nodeType":82},{},[],{"metadata":14140,"sys":14143,"fields":14148},{"tags":14141,"concepts":14142},[],[],{"space":14144,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":14146,"publishedVersion":556,"revision":24,"locale":29},{"sys":14145},{"type":12,"linkType":13,"id":14},{"sys":14147},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":14149},{"url":560,"details":14150,"fileName":566,"contentType":567},{"size":562,"image":14151},{"width":564,"height":565},{"sys":14153,"fields":14156},{"id":14154,"createdAt":14155},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":14157,"slug":14158,"articleIntro":14157,"category":14159},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[14160],{"metadata":14161,"sys":14164,"fields":14171},{"tags":14162,"concepts":14163},[],[],{"space":14165,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":14167,"publishedVersion":514,"revision":43,"contentType":14169,"locale":29},{"sys":14166},{"type":12,"linkType":13,"id":14},{"sys":14168},{"id":21,"type":12,"linkType":22},{"sys":14170},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":14172,"metaTitle":524,"metaDescription":525,"mainTitle":14173,"subtitle":543,"heroImage":14188,"ctaButton":568,"ctaLink":569},[523],{"data":14174,"content":14175,"nodeType":74},{},[14176,14182],{"data":14177,"content":14178,"nodeType":536},{},[14179],{"data":14180,"marks":14181,"value":535,"nodeType":82},{},[],{"data":14183,"content":14184,"nodeType":87},{},[14185],{"data":14186,"marks":14187,"value":193,"nodeType":82},{},[],{"metadata":14189,"sys":14192,"fields":14197},{"tags":14190,"concepts":14191},[],[],{"space":14193,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":14195,"publishedVersion":556,"revision":24,"locale":29},{"sys":14194},{"type":12,"linkType":13,"id":14},{"sys":14196},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":14198},{"url":560,"details":14199,"fileName":566,"contentType":567},{"size":562,"image":14200},{"width":564,"height":565},{"sys":14202,"fields":14205},{"id":14203,"createdAt":14204},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":14206,"slug":14207,"articleIntro":14206,"category":14208},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[14209],{"metadata":14210,"sys":14213,"fields":14220},{"tags":14211,"concepts":14212},[],[],{"space":14214,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":14216,"publishedVersion":514,"revision":43,"contentType":14218,"locale":29},{"sys":14215},{"type":12,"linkType":13,"id":14},{"sys":14217},{"id":21,"type":12,"linkType":22},{"sys":14219},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":14221,"metaTitle":524,"metaDescription":525,"mainTitle":14222,"subtitle":543,"heroImage":14237,"ctaButton":568,"ctaLink":569},[523],{"data":14223,"content":14224,"nodeType":74},{},[14225,14231],{"data":14226,"content":14227,"nodeType":536},{},[14228],{"data":14229,"marks":14230,"value":535,"nodeType":82},{},[],{"data":14232,"content":14233,"nodeType":87},{},[14234],{"data":14235,"marks":14236,"value":193,"nodeType":82},{},[],{"metadata":14238,"sys":14241,"fields":14246},{"tags":14239,"concepts":14240},[],[],{"space":14242,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":14244,"publishedVersion":556,"revision":24,"locale":29},{"sys":14243},{"type":12,"linkType":13,"id":14},{"sys":14245},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":14247},{"url":560,"details":14248,"fileName":566,"contentType":567},{"size":562,"image":14249},{"width":564,"height":565},{"sys":14251,"fields":14254},{"id":14252,"createdAt":14253},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":14255,"slug":14256,"articleIntro":14255,"category":14257},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[14258],{"metadata":14259,"sys":14262,"fields":14269},{"tags":14260,"concepts":14261},[],[],{"space":14263,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":14265,"publishedVersion":514,"revision":43,"contentType":14267,"locale":29},{"sys":14264},{"type":12,"linkType":13,"id":14},{"sys":14266},{"id":21,"type":12,"linkType":22},{"sys":14268},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":14270,"metaTitle":524,"metaDescription":525,"mainTitle":14271,"subtitle":543,"heroImage":14286,"ctaButton":568,"ctaLink":569},[523],{"data":14272,"content":14273,"nodeType":74},{},[14274,14280],{"data":14275,"content":14276,"nodeType":536},{},[14277],{"data":14278,"marks":14279,"value":535,"nodeType":82},{},[],{"data":14281,"content":14282,"nodeType":87},{},[14283],{"data":14284,"marks":14285,"value":193,"nodeType":82},{},[],{"metadata":14287,"sys":14290,"fields":14295},{"tags":14288,"concepts":14289},[],[],{"space":14291,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":14293,"publishedVersion":556,"revision":24,"locale":29},{"sys":14292},{"type":12,"linkType":13,"id":14},{"sys":14294},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":14296},{"url":560,"details":14297,"fileName":566,"contentType":567},{"size":562,"image":14298},{"width":564,"height":565},{"sys":14300,"fields":14303},{"id":14301,"createdAt":14302},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":14304,"slug":14305,"articleIntro":14304,"category":14306},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[14307],{"metadata":14308,"sys":14311,"fields":14318},{"tags":14309,"concepts":14310},[],[],{"space":14312,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":14314,"publishedVersion":514,"revision":43,"contentType":14316,"locale":29},{"sys":14313},{"type":12,"linkType":13,"id":14},{"sys":14315},{"id":21,"type":12,"linkType":22},{"sys":14317},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":14319,"metaTitle":524,"metaDescription":525,"mainTitle":14320,"subtitle":543,"heroImage":14335,"ctaButton":568,"ctaLink":569},[523],{"data":14321,"content":14322,"nodeType":74},{},[14323,14329],{"data":14324,"content":14325,"nodeType":536},{},[14326],{"data":14327,"marks":14328,"value":535,"nodeType":82},{},[],{"data":14330,"content":14331,"nodeType":87},{},[14332],{"data":14333,"marks":14334,"value":193,"nodeType":82},{},[],{"metadata":14336,"sys":14339,"fields":14344},{"tags":14337,"concepts":14338},[],[],{"space":14340,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":14342,"publishedVersion":556,"revision":24,"locale":29},{"sys":14341},{"type":12,"linkType":13,"id":14},{"sys":14343},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":14345},{"url":560,"details":14346,"fileName":566,"contentType":567},{"size":562,"image":14347},{"width":564,"height":565},{"sys":14349,"fields":14352},{"id":14350,"createdAt":14351},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":14353,"slug":14354,"articleIntro":14353,"category":14355},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[14356],{"metadata":14357,"sys":14360,"fields":14367},{"tags":14358,"concepts":14359},[],[],{"space":14361,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":14363,"publishedVersion":514,"revision":43,"contentType":14365,"locale":29},{"sys":14362},{"type":12,"linkType":13,"id":14},{"sys":14364},{"id":21,"type":12,"linkType":22},{"sys":14366},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":14368,"metaTitle":524,"metaDescription":525,"mainTitle":14369,"subtitle":543,"heroImage":14384,"ctaButton":568,"ctaLink":569},[523],{"data":14370,"content":14371,"nodeType":74},{},[14372,14378],{"data":14373,"content":14374,"nodeType":536},{},[14375],{"data":14376,"marks":14377,"value":535,"nodeType":82},{},[],{"data":14379,"content":14380,"nodeType":87},{},[14381],{"data":14382,"marks":14383,"value":193,"nodeType":82},{},[],{"metadata":14385,"sys":14388,"fields":14393},{"tags":14386,"concepts":14387},[],[],{"space":14389,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":14391,"publishedVersion":556,"revision":24,"locale":29},{"sys":14390},{"type":12,"linkType":13,"id":14},{"sys":14392},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":14394},{"url":560,"details":14395,"fileName":566,"contentType":567},{"size":562,"image":14396},{"width":564,"height":565},{"sys":14398,"fields":14401},{"id":14399,"createdAt":14400},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":14402,"slug":14403,"articleIntro":14402,"category":14404},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[14405],{"metadata":14406,"sys":14409,"fields":14416},{"tags":14407,"concepts":14408},[],[],{"space":14410,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":14412,"publishedVersion":514,"revision":43,"contentType":14414,"locale":29},{"sys":14411},{"type":12,"linkType":13,"id":14},{"sys":14413},{"id":21,"type":12,"linkType":22},{"sys":14415},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":14417,"metaTitle":524,"metaDescription":525,"mainTitle":14418,"subtitle":543,"heroImage":14433,"ctaButton":568,"ctaLink":569},[523],{"data":14419,"content":14420,"nodeType":74},{},[14421,14427],{"data":14422,"content":14423,"nodeType":536},{},[14424],{"data":14425,"marks":14426,"value":535,"nodeType":82},{},[],{"data":14428,"content":14429,"nodeType":87},{},[14430],{"data":14431,"marks":14432,"value":193,"nodeType":82},{},[],{"metadata":14434,"sys":14437,"fields":14442},{"tags":14435,"concepts":14436},[],[],{"space":14438,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":14440,"publishedVersion":556,"revision":24,"locale":29},{"sys":14439},{"type":12,"linkType":13,"id":14},{"sys":14441},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":14443},{"url":560,"details":14444,"fileName":566,"contentType":567},{"size":562,"image":14445},{"width":564,"height":565},{"sys":14447,"fields":14450},{"id":14448,"createdAt":14449},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":14451,"slug":14452,"articleIntro":14451,"category":14453},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[14454],{"metadata":14455,"sys":14458,"fields":14465},{"tags":14456,"concepts":14457},[],[],{"space":14459,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":14461,"publishedVersion":514,"revision":43,"contentType":14463,"locale":29},{"sys":14460},{"type":12,"linkType":13,"id":14},{"sys":14462},{"id":21,"type":12,"linkType":22},{"sys":14464},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":14466,"metaTitle":524,"metaDescription":525,"mainTitle":14467,"subtitle":543,"heroImage":14482,"ctaButton":568,"ctaLink":569},[523],{"data":14468,"content":14469,"nodeType":74},{},[14470,14476],{"data":14471,"content":14472,"nodeType":536},{},[14473],{"data":14474,"marks":14475,"value":535,"nodeType":82},{},[],{"data":14477,"content":14478,"nodeType":87},{},[14479],{"data":14480,"marks":14481,"value":193,"nodeType":82},{},[],{"metadata":14483,"sys":14486,"fields":14491},{"tags":14484,"concepts":14485},[],[],{"space":14487,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":14489,"publishedVersion":556,"revision":24,"locale":29},{"sys":14488},{"type":12,"linkType":13,"id":14},{"sys":14490},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":14492},{"url":560,"details":14493,"fileName":566,"contentType":567},{"size":562,"image":14494},{"width":564,"height":565},{"sys":14496,"fields":14499},{"id":14497,"createdAt":14498},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":14500,"slug":14501,"articleIntro":14500,"category":14502},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[14503],{"metadata":14504,"sys":14507,"fields":14514},{"tags":14505,"concepts":14506},[],[],{"space":14508,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":14510,"publishedVersion":514,"revision":43,"contentType":14512,"locale":29},{"sys":14509},{"type":12,"linkType":13,"id":14},{"sys":14511},{"id":21,"type":12,"linkType":22},{"sys":14513},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":14515,"metaTitle":524,"metaDescription":525,"mainTitle":14516,"subtitle":543,"heroImage":14531,"ctaButton":568,"ctaLink":569},[523],{"data":14517,"content":14518,"nodeType":74},{},[14519,14525],{"data":14520,"content":14521,"nodeType":536},{},[14522],{"data":14523,"marks":14524,"value":535,"nodeType":82},{},[],{"data":14526,"content":14527,"nodeType":87},{},[14528],{"data":14529,"marks":14530,"value":193,"nodeType":82},{},[],{"metadata":14532,"sys":14535,"fields":14540},{"tags":14533,"concepts":14534},[],[],{"space":14536,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":14538,"publishedVersion":556,"revision":24,"locale":29},{"sys":14537},{"type":12,"linkType":13,"id":14},{"sys":14539},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":14541},{"url":560,"details":14542,"fileName":566,"contentType":567},{"size":562,"image":14543},{"width":564,"height":565},{"sys":14545,"fields":14548},{"id":14546,"createdAt":14547},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":14549,"slug":14550,"articleIntro":14549,"category":14551},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[14552],{"metadata":14553,"sys":14556,"fields":14563},{"tags":14554,"concepts":14555},[],[],{"space":14557,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":14559,"publishedVersion":514,"revision":43,"contentType":14561,"locale":29},{"sys":14558},{"type":12,"linkType":13,"id":14},{"sys":14560},{"id":21,"type":12,"linkType":22},{"sys":14562},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":14564,"metaTitle":524,"metaDescription":525,"mainTitle":14565,"subtitle":543,"heroImage":14580,"ctaButton":568,"ctaLink":569},[523],{"data":14566,"content":14567,"nodeType":74},{},[14568,14574],{"data":14569,"content":14570,"nodeType":536},{},[14571],{"data":14572,"marks":14573,"value":535,"nodeType":82},{},[],{"data":14575,"content":14576,"nodeType":87},{},[14577],{"data":14578,"marks":14579,"value":193,"nodeType":82},{},[],{"metadata":14581,"sys":14584,"fields":14589},{"tags":14582,"concepts":14583},[],[],{"space":14585,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":14587,"publishedVersion":556,"revision":24,"locale":29},{"sys":14586},{"type":12,"linkType":13,"id":14},{"sys":14588},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":14590},{"url":560,"details":14591,"fileName":566,"contentType":567},{"size":562,"image":14592},{"width":564,"height":565},{"sys":14594,"fields":14597},{"id":14595,"createdAt":14596},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":14598,"slug":14599,"articleIntro":14598,"category":14600},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[14601],{"metadata":14602,"sys":14605,"fields":14612},{"tags":14603,"concepts":14604},[],[],{"space":14606,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":14608,"publishedVersion":514,"revision":43,"contentType":14610,"locale":29},{"sys":14607},{"type":12,"linkType":13,"id":14},{"sys":14609},{"id":21,"type":12,"linkType":22},{"sys":14611},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":14613,"metaTitle":524,"metaDescription":525,"mainTitle":14614,"subtitle":543,"heroImage":14629,"ctaButton":568,"ctaLink":569},[523],{"data":14615,"content":14616,"nodeType":74},{},[14617,14623],{"data":14618,"content":14619,"nodeType":536},{},[14620],{"data":14621,"marks":14622,"value":535,"nodeType":82},{},[],{"data":14624,"content":14625,"nodeType":87},{},[14626],{"data":14627,"marks":14628,"value":193,"nodeType":82},{},[],{"metadata":14630,"sys":14633,"fields":14638},{"tags":14631,"concepts":14632},[],[],{"space":14634,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":14636,"publishedVersion":556,"revision":24,"locale":29},{"sys":14635},{"type":12,"linkType":13,"id":14},{"sys":14637},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":14639},{"url":560,"details":14640,"fileName":566,"contentType":567},{"size":562,"image":14641},{"width":564,"height":565},{"sys":14643,"fields":14645},{"id":14644,"createdAt":6310},"6d75pXRLLY65vQhQ8x00pr",{"title":14646,"slug":14647,"articleIntro":14646,"category":14648},"355 - Produits finis","compte-355-produits-finis",[14649],{"metadata":14650,"sys":14653,"fields":14660},{"tags":14651,"concepts":14652},[],[],{"space":14654,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":14656,"publishedVersion":514,"revision":43,"contentType":14658,"locale":29},{"sys":14655},{"type":12,"linkType":13,"id":14},{"sys":14657},{"id":21,"type":12,"linkType":22},{"sys":14659},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":14661,"metaTitle":524,"metaDescription":525,"mainTitle":14662,"subtitle":543,"heroImage":14677,"ctaButton":568,"ctaLink":569},[523],{"data":14663,"content":14664,"nodeType":74},{},[14665,14671],{"data":14666,"content":14667,"nodeType":536},{},[14668],{"data":14669,"marks":14670,"value":535,"nodeType":82},{},[],{"data":14672,"content":14673,"nodeType":87},{},[14674],{"data":14675,"marks":14676,"value":193,"nodeType":82},{},[],{"metadata":14678,"sys":14681,"fields":14686},{"tags":14679,"concepts":14680},[],[],{"space":14682,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":14684,"publishedVersion":556,"revision":24,"locale":29},{"sys":14683},{"type":12,"linkType":13,"id":14},{"sys":14685},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":14687},{"url":560,"details":14688,"fileName":566,"contentType":567},{"size":562,"image":14689},{"width":564,"height":565},{"sys":14691,"fields":14694},{"id":14692,"createdAt":14693},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":14695,"slug":14696,"articleIntro":-1,"category":14697},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[14698],{"metadata":14699,"sys":14702,"fields":14709},{"tags":14700,"concepts":14701},[],[],{"space":14703,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":14705,"publishedVersion":514,"revision":43,"contentType":14707,"locale":29},{"sys":14704},{"type":12,"linkType":13,"id":14},{"sys":14706},{"id":21,"type":12,"linkType":22},{"sys":14708},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":14710,"metaTitle":524,"metaDescription":525,"mainTitle":14711,"subtitle":543,"heroImage":14726,"ctaButton":568,"ctaLink":569},[523],{"data":14712,"content":14713,"nodeType":74},{},[14714,14720],{"data":14715,"content":14716,"nodeType":536},{},[14717],{"data":14718,"marks":14719,"value":535,"nodeType":82},{},[],{"data":14721,"content":14722,"nodeType":87},{},[14723],{"data":14724,"marks":14725,"value":193,"nodeType":82},{},[],{"metadata":14727,"sys":14730,"fields":14735},{"tags":14728,"concepts":14729},[],[],{"space":14731,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":14733,"publishedVersion":556,"revision":24,"locale":29},{"sys":14732},{"type":12,"linkType":13,"id":14},{"sys":14734},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":14736},{"url":560,"details":14737,"fileName":566,"contentType":567},{"size":562,"image":14738},{"width":564,"height":565},{"sys":14740,"fields":14743},{"id":14741,"createdAt":14742},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":14744,"slug":14745,"articleIntro":-1,"category":14746},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[14747],{"metadata":14748,"sys":14751,"fields":14758},{"tags":14749,"concepts":14750},[],[],{"space":14752,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":14754,"publishedVersion":514,"revision":43,"contentType":14756,"locale":29},{"sys":14753},{"type":12,"linkType":13,"id":14},{"sys":14755},{"id":21,"type":12,"linkType":22},{"sys":14757},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":14759,"metaTitle":524,"metaDescription":525,"mainTitle":14760,"subtitle":543,"heroImage":14775,"ctaButton":568,"ctaLink":569},[523],{"data":14761,"content":14762,"nodeType":74},{},[14763,14769],{"data":14764,"content":14765,"nodeType":536},{},[14766],{"data":14767,"marks":14768,"value":535,"nodeType":82},{},[],{"data":14770,"content":14771,"nodeType":87},{},[14772],{"data":14773,"marks":14774,"value":193,"nodeType":82},{},[],{"metadata":14776,"sys":14779,"fields":14784},{"tags":14777,"concepts":14778},[],[],{"space":14780,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":14782,"publishedVersion":556,"revision":24,"locale":29},{"sys":14781},{"type":12,"linkType":13,"id":14},{"sys":14783},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":14785},{"url":560,"details":14786,"fileName":566,"contentType":567},{"size":562,"image":14787},{"width":564,"height":565},{"sys":14789,"fields":14792},{"id":14790,"createdAt":14791},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":14793,"slug":14794,"articleIntro":-1,"category":14795},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[14796],{"metadata":14797,"sys":14800,"fields":14807},{"tags":14798,"concepts":14799},[],[],{"space":14801,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":14803,"publishedVersion":514,"revision":43,"contentType":14805,"locale":29},{"sys":14802},{"type":12,"linkType":13,"id":14},{"sys":14804},{"id":21,"type":12,"linkType":22},{"sys":14806},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":14808,"metaTitle":524,"metaDescription":525,"mainTitle":14809,"subtitle":543,"heroImage":14824,"ctaButton":568,"ctaLink":569},[523],{"data":14810,"content":14811,"nodeType":74},{},[14812,14818],{"data":14813,"content":14814,"nodeType":536},{},[14815],{"data":14816,"marks":14817,"value":535,"nodeType":82},{},[],{"data":14819,"content":14820,"nodeType":87},{},[14821],{"data":14822,"marks":14823,"value":193,"nodeType":82},{},[],{"metadata":14825,"sys":14828,"fields":14833},{"tags":14826,"concepts":14827},[],[],{"space":14829,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":14831,"publishedVersion":556,"revision":24,"locale":29},{"sys":14830},{"type":12,"linkType":13,"id":14},{"sys":14832},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":14834},{"url":560,"details":14835,"fileName":566,"contentType":567},{"size":562,"image":14836},{"width":564,"height":565},{"sys":14838,"fields":14841},{"id":14839,"createdAt":14840},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":14842,"slug":14843,"articleIntro":14842,"category":14844},"506 - Obligations","compte-506-obligations",[14845],{"metadata":14846,"sys":14849,"fields":14856},{"tags":14847,"concepts":14848},[],[],{"space":14850,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":14852,"publishedVersion":514,"revision":43,"contentType":14854,"locale":29},{"sys":14851},{"type":12,"linkType":13,"id":14},{"sys":14853},{"id":21,"type":12,"linkType":22},{"sys":14855},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":14857,"metaTitle":524,"metaDescription":525,"mainTitle":14858,"subtitle":543,"heroImage":14873,"ctaButton":568,"ctaLink":569},[523],{"data":14859,"content":14860,"nodeType":74},{},[14861,14867],{"data":14862,"content":14863,"nodeType":536},{},[14864],{"data":14865,"marks":14866,"value":535,"nodeType":82},{},[],{"data":14868,"content":14869,"nodeType":87},{},[14870],{"data":14871,"marks":14872,"value":193,"nodeType":82},{},[],{"metadata":14874,"sys":14877,"fields":14882},{"tags":14875,"concepts":14876},[],[],{"space":14878,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":14880,"publishedVersion":556,"revision":24,"locale":29},{"sys":14879},{"type":12,"linkType":13,"id":14},{"sys":14881},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":14883},{"url":560,"details":14884,"fileName":566,"contentType":567},{"size":562,"image":14885},{"width":564,"height":565},{"sys":14887,"fields":14890},{"id":14888,"createdAt":14889},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":14891,"slug":14892,"articleIntro":-1,"category":14893},"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",[14894],{"metadata":14895,"sys":14898,"fields":14905},{"tags":14896,"concepts":14897},[],[],{"space":14899,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":14901,"publishedVersion":514,"revision":43,"contentType":14903,"locale":29},{"sys":14900},{"type":12,"linkType":13,"id":14},{"sys":14902},{"id":21,"type":12,"linkType":22},{"sys":14904},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":14906,"metaTitle":524,"metaDescription":525,"mainTitle":14907,"subtitle":543,"heroImage":14922,"ctaButton":568,"ctaLink":569},[523],{"data":14908,"content":14909,"nodeType":74},{},[14910,14916],{"data":14911,"content":14912,"nodeType":536},{},[14913],{"data":14914,"marks":14915,"value":535,"nodeType":82},{},[],{"data":14917,"content":14918,"nodeType":87},{},[14919],{"data":14920,"marks":14921,"value":193,"nodeType":82},{},[],{"metadata":14923,"sys":14926,"fields":14931},{"tags":14924,"concepts":14925},[],[],{"space":14927,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":14929,"publishedVersion":556,"revision":24,"locale":29},{"sys":14928},{"type":12,"linkType":13,"id":14},{"sys":14930},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":14932},{"url":560,"details":14933,"fileName":566,"contentType":567},{"size":562,"image":14934},{"width":564,"height":565},{"sys":14936,"fields":14939},{"id":14937,"createdAt":14938},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":14940,"slug":14941,"articleIntro":14940,"category":14942},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[14943],{"metadata":14944,"sys":14947,"fields":14954},{"tags":14945,"concepts":14946},[],[],{"space":14948,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":14950,"publishedVersion":514,"revision":43,"contentType":14952,"locale":29},{"sys":14949},{"type":12,"linkType":13,"id":14},{"sys":14951},{"id":21,"type":12,"linkType":22},{"sys":14953},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":14955,"metaTitle":524,"metaDescription":525,"mainTitle":14956,"subtitle":543,"heroImage":14971,"ctaButton":568,"ctaLink":569},[523],{"data":14957,"content":14958,"nodeType":74},{},[14959,14965],{"data":14960,"content":14961,"nodeType":536},{},[14962],{"data":14963,"marks":14964,"value":535,"nodeType":82},{},[],{"data":14966,"content":14967,"nodeType":87},{},[14968],{"data":14969,"marks":14970,"value":193,"nodeType":82},{},[],{"metadata":14972,"sys":14975,"fields":14980},{"tags":14973,"concepts":14974},[],[],{"space":14976,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":14978,"publishedVersion":556,"revision":24,"locale":29},{"sys":14977},{"type":12,"linkType":13,"id":14},{"sys":14979},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":14981},{"url":560,"details":14982,"fileName":566,"contentType":567},{"size":562,"image":14983},{"width":564,"height":565},{"sys":14985,"fields":14988},{"id":14986,"createdAt":14987},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":14989,"slug":14990,"articleIntro":14989,"category":14991},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[14992],{"metadata":14993,"sys":14996,"fields":15003},{"tags":14994,"concepts":14995},[],[],{"space":14997,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":14999,"publishedVersion":514,"revision":43,"contentType":15001,"locale":29},{"sys":14998},{"type":12,"linkType":13,"id":14},{"sys":15000},{"id":21,"type":12,"linkType":22},{"sys":15002},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":15004,"metaTitle":524,"metaDescription":525,"mainTitle":15005,"subtitle":543,"heroImage":15020,"ctaButton":568,"ctaLink":569},[523],{"data":15006,"content":15007,"nodeType":74},{},[15008,15014],{"data":15009,"content":15010,"nodeType":536},{},[15011],{"data":15012,"marks":15013,"value":535,"nodeType":82},{},[],{"data":15015,"content":15016,"nodeType":87},{},[15017],{"data":15018,"marks":15019,"value":193,"nodeType":82},{},[],{"metadata":15021,"sys":15024,"fields":15029},{"tags":15022,"concepts":15023},[],[],{"space":15025,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":15027,"publishedVersion":556,"revision":24,"locale":29},{"sys":15026},{"type":12,"linkType":13,"id":14},{"sys":15028},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":15030},{"url":560,"details":15031,"fileName":566,"contentType":567},{"size":562,"image":15032},{"width":564,"height":565},{"sys":15034,"fields":15037},{"id":15035,"createdAt":15036},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":15038,"slug":15039,"articleIntro":15038,"category":15040},"2768 - Intérêts courus","compte-2768-interets-courus",[15041],{"metadata":15042,"sys":15045,"fields":15052},{"tags":15043,"concepts":15044},[],[],{"space":15046,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":15048,"publishedVersion":514,"revision":43,"contentType":15050,"locale":29},{"sys":15047},{"type":12,"linkType":13,"id":14},{"sys":15049},{"id":21,"type":12,"linkType":22},{"sys":15051},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":15053,"metaTitle":524,"metaDescription":525,"mainTitle":15054,"subtitle":543,"heroImage":15069,"ctaButton":568,"ctaLink":569},[523],{"data":15055,"content":15056,"nodeType":74},{},[15057,15063],{"data":15058,"content":15059,"nodeType":536},{},[15060],{"data":15061,"marks":15062,"value":535,"nodeType":82},{},[],{"data":15064,"content":15065,"nodeType":87},{},[15066],{"data":15067,"marks":15068,"value":193,"nodeType":82},{},[],{"metadata":15070,"sys":15073,"fields":15078},{"tags":15071,"concepts":15072},[],[],{"space":15074,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":15076,"publishedVersion":556,"revision":24,"locale":29},{"sys":15075},{"type":12,"linkType":13,"id":14},{"sys":15077},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":15079},{"url":560,"details":15080,"fileName":566,"contentType":567},{"size":562,"image":15081},{"width":564,"height":565},{"sys":15083,"fields":15086},{"id":15084,"createdAt":15085},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":15087,"slug":15088,"articleIntro":15087,"category":15089},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[15090],{"metadata":15091,"sys":15094,"fields":15101},{"tags":15092,"concepts":15093},[],[],{"space":15095,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":15097,"publishedVersion":514,"revision":43,"contentType":15099,"locale":29},{"sys":15096},{"type":12,"linkType":13,"id":14},{"sys":15098},{"id":21,"type":12,"linkType":22},{"sys":15100},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":15102,"metaTitle":524,"metaDescription":525,"mainTitle":15103,"subtitle":543,"heroImage":15118,"ctaButton":568,"ctaLink":569},[523],{"data":15104,"content":15105,"nodeType":74},{},[15106,15112],{"data":15107,"content":15108,"nodeType":536},{},[15109],{"data":15110,"marks":15111,"value":535,"nodeType":82},{},[],{"data":15113,"content":15114,"nodeType":87},{},[15115],{"data":15116,"marks":15117,"value":193,"nodeType":82},{},[],{"metadata":15119,"sys":15122,"fields":15127},{"tags":15120,"concepts":15121},[],[],{"space":15123,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":15125,"publishedVersion":556,"revision":24,"locale":29},{"sys":15124},{"type":12,"linkType":13,"id":14},{"sys":15126},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":15128},{"url":560,"details":15129,"fileName":566,"contentType":567},{"size":562,"image":15130},{"width":564,"height":565},{"sys":15132,"fields":15135},{"id":15133,"createdAt":15134},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":15136,"slug":15137,"articleIntro":15136,"category":15138},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[15139],{"metadata":15140,"sys":15143,"fields":15150},{"tags":15141,"concepts":15142},[],[],{"space":15144,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":15146,"publishedVersion":514,"revision":43,"contentType":15148,"locale":29},{"sys":15145},{"type":12,"linkType":13,"id":14},{"sys":15147},{"id":21,"type":12,"linkType":22},{"sys":15149},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":15151,"metaTitle":524,"metaDescription":525,"mainTitle":15152,"subtitle":543,"heroImage":15167,"ctaButton":568,"ctaLink":569},[523],{"data":15153,"content":15154,"nodeType":74},{},[15155,15161],{"data":15156,"content":15157,"nodeType":536},{},[15158],{"data":15159,"marks":15160,"value":535,"nodeType":82},{},[],{"data":15162,"content":15163,"nodeType":87},{},[15164],{"data":15165,"marks":15166,"value":193,"nodeType":82},{},[],{"metadata":15168,"sys":15171,"fields":15176},{"tags":15169,"concepts":15170},[],[],{"space":15172,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":15174,"publishedVersion":556,"revision":24,"locale":29},{"sys":15173},{"type":12,"linkType":13,"id":14},{"sys":15175},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":15177},{"url":560,"details":15178,"fileName":566,"contentType":567},{"size":562,"image":15179},{"width":564,"height":565},{"sys":15181,"fields":15184},{"id":15182,"createdAt":15183},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":15185,"slug":15186,"articleIntro":-1,"category":15187},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[15188],{"metadata":15189,"sys":15192,"fields":15199},{"tags":15190,"concepts":15191},[],[],{"space":15193,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":15195,"publishedVersion":514,"revision":43,"contentType":15197,"locale":29},{"sys":15194},{"type":12,"linkType":13,"id":14},{"sys":15196},{"id":21,"type":12,"linkType":22},{"sys":15198},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":15200,"metaTitle":524,"metaDescription":525,"mainTitle":15201,"subtitle":543,"heroImage":15216,"ctaButton":568,"ctaLink":569},[523],{"data":15202,"content":15203,"nodeType":74},{},[15204,15210],{"data":15205,"content":15206,"nodeType":536},{},[15207],{"data":15208,"marks":15209,"value":535,"nodeType":82},{},[],{"data":15211,"content":15212,"nodeType":87},{},[15213],{"data":15214,"marks":15215,"value":193,"nodeType":82},{},[],{"metadata":15217,"sys":15220,"fields":15225},{"tags":15218,"concepts":15219},[],[],{"space":15221,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":15223,"publishedVersion":556,"revision":24,"locale":29},{"sys":15222},{"type":12,"linkType":13,"id":14},{"sys":15224},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":15226},{"url":560,"details":15227,"fileName":566,"contentType":567},{"size":562,"image":15228},{"width":564,"height":565},{"sys":15230,"fields":15233},{"id":15231,"createdAt":15232},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":15234,"slug":15235,"articleIntro":15234,"category":15236},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[15237],{"metadata":15238,"sys":15241,"fields":15248},{"tags":15239,"concepts":15240},[],[],{"space":15242,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":15244,"publishedVersion":514,"revision":43,"contentType":15246,"locale":29},{"sys":15243},{"type":12,"linkType":13,"id":14},{"sys":15245},{"id":21,"type":12,"linkType":22},{"sys":15247},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":15249,"metaTitle":524,"metaDescription":525,"mainTitle":15250,"subtitle":543,"heroImage":15265,"ctaButton":568,"ctaLink":569},[523],{"data":15251,"content":15252,"nodeType":74},{},[15253,15259],{"data":15254,"content":15255,"nodeType":536},{},[15256],{"data":15257,"marks":15258,"value":535,"nodeType":82},{},[],{"data":15260,"content":15261,"nodeType":87},{},[15262],{"data":15263,"marks":15264,"value":193,"nodeType":82},{},[],{"metadata":15266,"sys":15269,"fields":15274},{"tags":15267,"concepts":15268},[],[],{"space":15270,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":15272,"publishedVersion":556,"revision":24,"locale":29},{"sys":15271},{"type":12,"linkType":13,"id":14},{"sys":15273},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":15275},{"url":560,"details":15276,"fileName":566,"contentType":567},{"size":562,"image":15277},{"width":564,"height":565},{"sys":15279,"fields":15282},{"id":15280,"createdAt":15281},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":15283,"slug":15284,"articleIntro":15283,"category":15285},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[15286],{"metadata":15287,"sys":15290,"fields":15297},{"tags":15288,"concepts":15289},[],[],{"space":15291,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":15293,"publishedVersion":514,"revision":43,"contentType":15295,"locale":29},{"sys":15292},{"type":12,"linkType":13,"id":14},{"sys":15294},{"id":21,"type":12,"linkType":22},{"sys":15296},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":15298,"metaTitle":524,"metaDescription":525,"mainTitle":15299,"subtitle":543,"heroImage":15314,"ctaButton":568,"ctaLink":569},[523],{"data":15300,"content":15301,"nodeType":74},{},[15302,15308],{"data":15303,"content":15304,"nodeType":536},{},[15305],{"data":15306,"marks":15307,"value":535,"nodeType":82},{},[],{"data":15309,"content":15310,"nodeType":87},{},[15311],{"data":15312,"marks":15313,"value":193,"nodeType":82},{},[],{"metadata":15315,"sys":15318,"fields":15323},{"tags":15316,"concepts":15317},[],[],{"space":15319,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":15321,"publishedVersion":556,"revision":24,"locale":29},{"sys":15320},{"type":12,"linkType":13,"id":14},{"sys":15322},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":15324},{"url":560,"details":15325,"fileName":566,"contentType":567},{"size":562,"image":15326},{"width":564,"height":565},{"sys":15328,"fields":15331},{"id":15329,"createdAt":15330},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":15332,"slug":15333,"articleIntro":15332,"category":15334},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[15335],{"metadata":15336,"sys":15339,"fields":15346},{"tags":15337,"concepts":15338},[],[],{"space":15340,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":15342,"publishedVersion":514,"revision":43,"contentType":15344,"locale":29},{"sys":15341},{"type":12,"linkType":13,"id":14},{"sys":15343},{"id":21,"type":12,"linkType":22},{"sys":15345},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":15347,"metaTitle":524,"metaDescription":525,"mainTitle":15348,"subtitle":543,"heroImage":15363,"ctaButton":568,"ctaLink":569},[523],{"data":15349,"content":15350,"nodeType":74},{},[15351,15357],{"data":15352,"content":15353,"nodeType":536},{},[15354],{"data":15355,"marks":15356,"value":535,"nodeType":82},{},[],{"data":15358,"content":15359,"nodeType":87},{},[15360],{"data":15361,"marks":15362,"value":193,"nodeType":82},{},[],{"metadata":15364,"sys":15367,"fields":15372},{"tags":15365,"concepts":15366},[],[],{"space":15368,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":15370,"publishedVersion":556,"revision":24,"locale":29},{"sys":15369},{"type":12,"linkType":13,"id":14},{"sys":15371},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":15373},{"url":560,"details":15374,"fileName":566,"contentType":567},{"size":562,"image":15375},{"width":564,"height":565},{"sys":15377,"fields":15380},{"id":15378,"createdAt":15379},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":15381,"slug":15382,"articleIntro":15381,"category":15383},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[15384],{"metadata":15385,"sys":15388,"fields":15395},{"tags":15386,"concepts":15387},[],[],{"space":15389,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":15391,"publishedVersion":514,"revision":43,"contentType":15393,"locale":29},{"sys":15390},{"type":12,"linkType":13,"id":14},{"sys":15392},{"id":21,"type":12,"linkType":22},{"sys":15394},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":15396,"metaTitle":524,"metaDescription":525,"mainTitle":15397,"subtitle":543,"heroImage":15412,"ctaButton":568,"ctaLink":569},[523],{"data":15398,"content":15399,"nodeType":74},{},[15400,15406],{"data":15401,"content":15402,"nodeType":536},{},[15403],{"data":15404,"marks":15405,"value":535,"nodeType":82},{},[],{"data":15407,"content":15408,"nodeType":87},{},[15409],{"data":15410,"marks":15411,"value":193,"nodeType":82},{},[],{"metadata":15413,"sys":15416,"fields":15421},{"tags":15414,"concepts":15415},[],[],{"space":15417,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":15419,"publishedVersion":556,"revision":24,"locale":29},{"sys":15418},{"type":12,"linkType":13,"id":14},{"sys":15420},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":15422},{"url":560,"details":15423,"fileName":566,"contentType":567},{"size":562,"image":15424},{"width":564,"height":565},{"sys":15426,"fields":15429},{"id":15427,"createdAt":15428},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":15430,"slug":15431,"articleIntro":15430,"category":15432},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[15433],{"metadata":15434,"sys":15437,"fields":15444},{"tags":15435,"concepts":15436},[],[],{"space":15438,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":15440,"publishedVersion":514,"revision":43,"contentType":15442,"locale":29},{"sys":15439},{"type":12,"linkType":13,"id":14},{"sys":15441},{"id":21,"type":12,"linkType":22},{"sys":15443},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":15445,"metaTitle":524,"metaDescription":525,"mainTitle":15446,"subtitle":543,"heroImage":15461,"ctaButton":568,"ctaLink":569},[523],{"data":15447,"content":15448,"nodeType":74},{},[15449,15455],{"data":15450,"content":15451,"nodeType":536},{},[15452],{"data":15453,"marks":15454,"value":535,"nodeType":82},{},[],{"data":15456,"content":15457,"nodeType":87},{},[15458],{"data":15459,"marks":15460,"value":193,"nodeType":82},{},[],{"metadata":15462,"sys":15465,"fields":15470},{"tags":15463,"concepts":15464},[],[],{"space":15466,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":15468,"publishedVersion":556,"revision":24,"locale":29},{"sys":15467},{"type":12,"linkType":13,"id":14},{"sys":15469},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":15471},{"url":560,"details":15472,"fileName":566,"contentType":567},{"size":562,"image":15473},{"width":564,"height":565},{"sys":15475,"fields":15478},{"id":15476,"createdAt":15477},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":15479,"slug":15480,"articleIntro":-1,"category":15481},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[15482],{"metadata":15483,"sys":15486,"fields":15493},{"tags":15484,"concepts":15485},[],[],{"space":15487,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":15489,"publishedVersion":514,"revision":43,"contentType":15491,"locale":29},{"sys":15488},{"type":12,"linkType":13,"id":14},{"sys":15490},{"id":21,"type":12,"linkType":22},{"sys":15492},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":15494,"metaTitle":524,"metaDescription":525,"mainTitle":15495,"subtitle":543,"heroImage":15510,"ctaButton":568,"ctaLink":569},[523],{"data":15496,"content":15497,"nodeType":74},{},[15498,15504],{"data":15499,"content":15500,"nodeType":536},{},[15501],{"data":15502,"marks":15503,"value":535,"nodeType":82},{},[],{"data":15505,"content":15506,"nodeType":87},{},[15507],{"data":15508,"marks":15509,"value":193,"nodeType":82},{},[],{"metadata":15511,"sys":15514,"fields":15519},{"tags":15512,"concepts":15513},[],[],{"space":15515,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":15517,"publishedVersion":556,"revision":24,"locale":29},{"sys":15516},{"type":12,"linkType":13,"id":14},{"sys":15518},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":15520},{"url":560,"details":15521,"fileName":566,"contentType":567},{"size":562,"image":15522},{"width":564,"height":565},{"sys":15524,"fields":15527},{"id":15525,"createdAt":15526},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":15528,"slug":15529,"articleIntro":15528,"category":15530},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[15531],{"metadata":15532,"sys":15535,"fields":15542},{"tags":15533,"concepts":15534},[],[],{"space":15536,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":15538,"publishedVersion":514,"revision":43,"contentType":15540,"locale":29},{"sys":15537},{"type":12,"linkType":13,"id":14},{"sys":15539},{"id":21,"type":12,"linkType":22},{"sys":15541},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":15543,"metaTitle":524,"metaDescription":525,"mainTitle":15544,"subtitle":543,"heroImage":15559,"ctaButton":568,"ctaLink":569},[523],{"data":15545,"content":15546,"nodeType":74},{},[15547,15553],{"data":15548,"content":15549,"nodeType":536},{},[15550],{"data":15551,"marks":15552,"value":535,"nodeType":82},{},[],{"data":15554,"content":15555,"nodeType":87},{},[15556],{"data":15557,"marks":15558,"value":193,"nodeType":82},{},[],{"metadata":15560,"sys":15563,"fields":15568},{"tags":15561,"concepts":15562},[],[],{"space":15564,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":15566,"publishedVersion":556,"revision":24,"locale":29},{"sys":15565},{"type":12,"linkType":13,"id":14},{"sys":15567},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":15569},{"url":560,"details":15570,"fileName":566,"contentType":567},{"size":562,"image":15571},{"width":564,"height":565},{"sys":15573,"fields":15576},{"id":15574,"createdAt":15575},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":15577,"slug":15578,"articleIntro":15577,"category":15579},"6232 - Echantillons","compte-6232-echantillons",[15580],{"metadata":15581,"sys":15584,"fields":15591},{"tags":15582,"concepts":15583},[],[],{"space":15585,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":15587,"publishedVersion":514,"revision":43,"contentType":15589,"locale":29},{"sys":15586},{"type":12,"linkType":13,"id":14},{"sys":15588},{"id":21,"type":12,"linkType":22},{"sys":15590},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":15592,"metaTitle":524,"metaDescription":525,"mainTitle":15593,"subtitle":543,"heroImage":15608,"ctaButton":568,"ctaLink":569},[523],{"data":15594,"content":15595,"nodeType":74},{},[15596,15602],{"data":15597,"content":15598,"nodeType":536},{},[15599],{"data":15600,"marks":15601,"value":535,"nodeType":82},{},[],{"data":15603,"content":15604,"nodeType":87},{},[15605],{"data":15606,"marks":15607,"value":193,"nodeType":82},{},[],{"metadata":15609,"sys":15612,"fields":15617},{"tags":15610,"concepts":15611},[],[],{"space":15613,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":15615,"publishedVersion":556,"revision":24,"locale":29},{"sys":15614},{"type":12,"linkType":13,"id":14},{"sys":15616},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":15618},{"url":560,"details":15619,"fileName":566,"contentType":567},{"size":562,"image":15620},{"width":564,"height":565},{"sys":15622,"fields":15625},{"id":15623,"createdAt":15624},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":15626,"slug":15627,"articleIntro":15626,"category":15628},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[15629],{"metadata":15630,"sys":15633,"fields":15640},{"tags":15631,"concepts":15632},[],[],{"space":15634,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":15636,"publishedVersion":514,"revision":43,"contentType":15638,"locale":29},{"sys":15635},{"type":12,"linkType":13,"id":14},{"sys":15637},{"id":21,"type":12,"linkType":22},{"sys":15639},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":15641,"metaTitle":524,"metaDescription":525,"mainTitle":15642,"subtitle":543,"heroImage":15657,"ctaButton":568,"ctaLink":569},[523],{"data":15643,"content":15644,"nodeType":74},{},[15645,15651],{"data":15646,"content":15647,"nodeType":536},{},[15648],{"data":15649,"marks":15650,"value":535,"nodeType":82},{},[],{"data":15652,"content":15653,"nodeType":87},{},[15654],{"data":15655,"marks":15656,"value":193,"nodeType":82},{},[],{"metadata":15658,"sys":15661,"fields":15666},{"tags":15659,"concepts":15660},[],[],{"space":15662,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":15664,"publishedVersion":556,"revision":24,"locale":29},{"sys":15663},{"type":12,"linkType":13,"id":14},{"sys":15665},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":15667},{"url":560,"details":15668,"fileName":566,"contentType":567},{"size":562,"image":15669},{"width":564,"height":565},{"sys":15671,"fields":15674},{"id":15672,"createdAt":15673},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":15675,"slug":15676,"articleIntro":15675,"category":15677},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[15678],{"metadata":15679,"sys":15682,"fields":15689},{"tags":15680,"concepts":15681},[],[],{"space":15683,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":15685,"publishedVersion":514,"revision":43,"contentType":15687,"locale":29},{"sys":15684},{"type":12,"linkType":13,"id":14},{"sys":15686},{"id":21,"type":12,"linkType":22},{"sys":15688},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":15690,"metaTitle":524,"metaDescription":525,"mainTitle":15691,"subtitle":543,"heroImage":15706,"ctaButton":568,"ctaLink":569},[523],{"data":15692,"content":15693,"nodeType":74},{},[15694,15700],{"data":15695,"content":15696,"nodeType":536},{},[15697],{"data":15698,"marks":15699,"value":535,"nodeType":82},{},[],{"data":15701,"content":15702,"nodeType":87},{},[15703],{"data":15704,"marks":15705,"value":193,"nodeType":82},{},[],{"metadata":15707,"sys":15710,"fields":15715},{"tags":15708,"concepts":15709},[],[],{"space":15711,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":15713,"publishedVersion":556,"revision":24,"locale":29},{"sys":15712},{"type":12,"linkType":13,"id":14},{"sys":15714},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":15716},{"url":560,"details":15717,"fileName":566,"contentType":567},{"size":562,"image":15718},{"width":564,"height":565},{"sys":15720,"fields":15722},{"id":15721,"createdAt":4545},"IZVxgFtKjx89x5I04Z8oh",{"title":15723,"slug":15724,"articleIntro":15723,"category":15725},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[15726],{"metadata":15727,"sys":15730,"fields":15737},{"tags":15728,"concepts":15729},[],[],{"space":15731,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":15733,"publishedVersion":514,"revision":43,"contentType":15735,"locale":29},{"sys":15732},{"type":12,"linkType":13,"id":14},{"sys":15734},{"id":21,"type":12,"linkType":22},{"sys":15736},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":15738,"metaTitle":524,"metaDescription":525,"mainTitle":15739,"subtitle":543,"heroImage":15754,"ctaButton":568,"ctaLink":569},[523],{"data":15740,"content":15741,"nodeType":74},{},[15742,15748],{"data":15743,"content":15744,"nodeType":536},{},[15745],{"data":15746,"marks":15747,"value":535,"nodeType":82},{},[],{"data":15749,"content":15750,"nodeType":87},{},[15751],{"data":15752,"marks":15753,"value":193,"nodeType":82},{},[],{"metadata":15755,"sys":15758,"fields":15763},{"tags":15756,"concepts":15757},[],[],{"space":15759,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":15761,"publishedVersion":556,"revision":24,"locale":29},{"sys":15760},{"type":12,"linkType":13,"id":14},{"sys":15762},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":15764},{"url":560,"details":15765,"fileName":566,"contentType":567},{"size":562,"image":15766},{"width":564,"height":565},{"sys":15768,"fields":15771},{"id":15769,"createdAt":15770},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":15772,"slug":15773,"articleIntro":15772,"category":15774},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[15775],{"metadata":15776,"sys":15779,"fields":15786},{"tags":15777,"concepts":15778},[],[],{"space":15780,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":15782,"publishedVersion":514,"revision":43,"contentType":15784,"locale":29},{"sys":15781},{"type":12,"linkType":13,"id":14},{"sys":15783},{"id":21,"type":12,"linkType":22},{"sys":15785},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":15787,"metaTitle":524,"metaDescription":525,"mainTitle":15788,"subtitle":543,"heroImage":15803,"ctaButton":568,"ctaLink":569},[523],{"data":15789,"content":15790,"nodeType":74},{},[15791,15797],{"data":15792,"content":15793,"nodeType":536},{},[15794],{"data":15795,"marks":15796,"value":535,"nodeType":82},{},[],{"data":15798,"content":15799,"nodeType":87},{},[15800],{"data":15801,"marks":15802,"value":193,"nodeType":82},{},[],{"metadata":15804,"sys":15807,"fields":15812},{"tags":15805,"concepts":15806},[],[],{"space":15808,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":15810,"publishedVersion":556,"revision":24,"locale":29},{"sys":15809},{"type":12,"linkType":13,"id":14},{"sys":15811},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":15813},{"url":560,"details":15814,"fileName":566,"contentType":567},{"size":562,"image":15815},{"width":564,"height":565},{"sys":15817,"fields":15820},{"id":15818,"createdAt":15819},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":15821,"slug":15822,"articleIntro":15821,"category":15823},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[15824],{"metadata":15825,"sys":15828,"fields":15835},{"tags":15826,"concepts":15827},[],[],{"space":15829,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":15831,"publishedVersion":514,"revision":43,"contentType":15833,"locale":29},{"sys":15830},{"type":12,"linkType":13,"id":14},{"sys":15832},{"id":21,"type":12,"linkType":22},{"sys":15834},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":15836,"metaTitle":524,"metaDescription":525,"mainTitle":15837,"subtitle":543,"heroImage":15852,"ctaButton":568,"ctaLink":569},[523],{"data":15838,"content":15839,"nodeType":74},{},[15840,15846],{"data":15841,"content":15842,"nodeType":536},{},[15843],{"data":15844,"marks":15845,"value":535,"nodeType":82},{},[],{"data":15847,"content":15848,"nodeType":87},{},[15849],{"data":15850,"marks":15851,"value":193,"nodeType":82},{},[],{"metadata":15853,"sys":15856,"fields":15861},{"tags":15854,"concepts":15855},[],[],{"space":15857,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":15859,"publishedVersion":556,"revision":24,"locale":29},{"sys":15858},{"type":12,"linkType":13,"id":14},{"sys":15860},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":15862},{"url":560,"details":15863,"fileName":566,"contentType":567},{"size":562,"image":15864},{"width":564,"height":565},{"sys":15866,"fields":15869},{"id":15867,"createdAt":15868},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":15870,"slug":15871,"articleIntro":15870,"category":15872},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[15873],{"metadata":15874,"sys":15877,"fields":15884},{"tags":15875,"concepts":15876},[],[],{"space":15878,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":15880,"publishedVersion":514,"revision":43,"contentType":15882,"locale":29},{"sys":15879},{"type":12,"linkType":13,"id":14},{"sys":15881},{"id":21,"type":12,"linkType":22},{"sys":15883},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":15885,"metaTitle":524,"metaDescription":525,"mainTitle":15886,"subtitle":543,"heroImage":15901,"ctaButton":568,"ctaLink":569},[523],{"data":15887,"content":15888,"nodeType":74},{},[15889,15895],{"data":15890,"content":15891,"nodeType":536},{},[15892],{"data":15893,"marks":15894,"value":535,"nodeType":82},{},[],{"data":15896,"content":15897,"nodeType":87},{},[15898],{"data":15899,"marks":15900,"value":193,"nodeType":82},{},[],{"metadata":15902,"sys":15905,"fields":15910},{"tags":15903,"concepts":15904},[],[],{"space":15906,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":15908,"publishedVersion":556,"revision":24,"locale":29},{"sys":15907},{"type":12,"linkType":13,"id":14},{"sys":15909},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":15911},{"url":560,"details":15912,"fileName":566,"contentType":567},{"size":562,"image":15913},{"width":564,"height":565},{"sys":15915,"fields":15918},{"id":15916,"createdAt":15917},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":15919,"slug":15920,"articleIntro":15919,"category":15921},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[15922],{"metadata":15923,"sys":15926,"fields":15933},{"tags":15924,"concepts":15925},[],[],{"space":15927,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":15929,"publishedVersion":514,"revision":43,"contentType":15931,"locale":29},{"sys":15928},{"type":12,"linkType":13,"id":14},{"sys":15930},{"id":21,"type":12,"linkType":22},{"sys":15932},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":15934,"metaTitle":524,"metaDescription":525,"mainTitle":15935,"subtitle":543,"heroImage":15950,"ctaButton":568,"ctaLink":569},[523],{"data":15936,"content":15937,"nodeType":74},{},[15938,15944],{"data":15939,"content":15940,"nodeType":536},{},[15941],{"data":15942,"marks":15943,"value":535,"nodeType":82},{},[],{"data":15945,"content":15946,"nodeType":87},{},[15947],{"data":15948,"marks":15949,"value":193,"nodeType":82},{},[],{"metadata":15951,"sys":15954,"fields":15959},{"tags":15952,"concepts":15953},[],[],{"space":15955,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":15957,"publishedVersion":556,"revision":24,"locale":29},{"sys":15956},{"type":12,"linkType":13,"id":14},{"sys":15958},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":15960},{"url":560,"details":15961,"fileName":566,"contentType":567},{"size":562,"image":15962},{"width":564,"height":565},{"sys":15964,"fields":15967},{"id":15965,"createdAt":15966},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":15968,"slug":15969,"articleIntro":15968,"category":15970},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[15971],{"metadata":15972,"sys":15975,"fields":15982},{"tags":15973,"concepts":15974},[],[],{"space":15976,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":15978,"publishedVersion":514,"revision":43,"contentType":15980,"locale":29},{"sys":15977},{"type":12,"linkType":13,"id":14},{"sys":15979},{"id":21,"type":12,"linkType":22},{"sys":15981},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":15983,"metaTitle":524,"metaDescription":525,"mainTitle":15984,"subtitle":543,"heroImage":15999,"ctaButton":568,"ctaLink":569},[523],{"data":15985,"content":15986,"nodeType":74},{},[15987,15993],{"data":15988,"content":15989,"nodeType":536},{},[15990],{"data":15991,"marks":15992,"value":535,"nodeType":82},{},[],{"data":15994,"content":15995,"nodeType":87},{},[15996],{"data":15997,"marks":15998,"value":193,"nodeType":82},{},[],{"metadata":16000,"sys":16003,"fields":16008},{"tags":16001,"concepts":16002},[],[],{"space":16004,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":16006,"publishedVersion":556,"revision":24,"locale":29},{"sys":16005},{"type":12,"linkType":13,"id":14},{"sys":16007},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":16009},{"url":560,"details":16010,"fileName":566,"contentType":567},{"size":562,"image":16011},{"width":564,"height":565},{"sys":16013,"fields":16016},{"id":16014,"createdAt":16015},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":16017,"slug":16018,"articleIntro":16017,"category":16019},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[16020],{"metadata":16021,"sys":16024,"fields":16031},{"tags":16022,"concepts":16023},[],[],{"space":16025,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":16027,"publishedVersion":514,"revision":43,"contentType":16029,"locale":29},{"sys":16026},{"type":12,"linkType":13,"id":14},{"sys":16028},{"id":21,"type":12,"linkType":22},{"sys":16030},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":16032,"metaTitle":524,"metaDescription":525,"mainTitle":16033,"subtitle":543,"heroImage":16048,"ctaButton":568,"ctaLink":569},[523],{"data":16034,"content":16035,"nodeType":74},{},[16036,16042],{"data":16037,"content":16038,"nodeType":536},{},[16039],{"data":16040,"marks":16041,"value":535,"nodeType":82},{},[],{"data":16043,"content":16044,"nodeType":87},{},[16045],{"data":16046,"marks":16047,"value":193,"nodeType":82},{},[],{"metadata":16049,"sys":16052,"fields":16057},{"tags":16050,"concepts":16051},[],[],{"space":16053,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":16055,"publishedVersion":556,"revision":24,"locale":29},{"sys":16054},{"type":12,"linkType":13,"id":14},{"sys":16056},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":16058},{"url":560,"details":16059,"fileName":566,"contentType":567},{"size":562,"image":16060},{"width":564,"height":565},{"sys":16062,"fields":16065},{"id":16063,"createdAt":16064},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":16066,"slug":16067,"articleIntro":16066,"category":16068},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[16069],{"metadata":16070,"sys":16073,"fields":16080},{"tags":16071,"concepts":16072},[],[],{"space":16074,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":16076,"publishedVersion":514,"revision":43,"contentType":16078,"locale":29},{"sys":16075},{"type":12,"linkType":13,"id":14},{"sys":16077},{"id":21,"type":12,"linkType":22},{"sys":16079},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":16081,"metaTitle":524,"metaDescription":525,"mainTitle":16082,"subtitle":543,"heroImage":16097,"ctaButton":568,"ctaLink":569},[523],{"data":16083,"content":16084,"nodeType":74},{},[16085,16091],{"data":16086,"content":16087,"nodeType":536},{},[16088],{"data":16089,"marks":16090,"value":535,"nodeType":82},{},[],{"data":16092,"content":16093,"nodeType":87},{},[16094],{"data":16095,"marks":16096,"value":193,"nodeType":82},{},[],{"metadata":16098,"sys":16101,"fields":16106},{"tags":16099,"concepts":16100},[],[],{"space":16102,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":16104,"publishedVersion":556,"revision":24,"locale":29},{"sys":16103},{"type":12,"linkType":13,"id":14},{"sys":16105},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":16107},{"url":560,"details":16108,"fileName":566,"contentType":567},{"size":562,"image":16109},{"width":564,"height":565},{"sys":16111,"fields":16114},{"id":16112,"createdAt":16113},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":16115,"slug":16116,"articleIntro":16115,"category":16117},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[16118],{"metadata":16119,"sys":16122,"fields":16129},{"tags":16120,"concepts":16121},[],[],{"space":16123,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":16125,"publishedVersion":514,"revision":43,"contentType":16127,"locale":29},{"sys":16124},{"type":12,"linkType":13,"id":14},{"sys":16126},{"id":21,"type":12,"linkType":22},{"sys":16128},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":16130,"metaTitle":524,"metaDescription":525,"mainTitle":16131,"subtitle":543,"heroImage":16146,"ctaButton":568,"ctaLink":569},[523],{"data":16132,"content":16133,"nodeType":74},{},[16134,16140],{"data":16135,"content":16136,"nodeType":536},{},[16137],{"data":16138,"marks":16139,"value":535,"nodeType":82},{},[],{"data":16141,"content":16142,"nodeType":87},{},[16143],{"data":16144,"marks":16145,"value":193,"nodeType":82},{},[],{"metadata":16147,"sys":16150,"fields":16155},{"tags":16148,"concepts":16149},[],[],{"space":16151,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":16153,"publishedVersion":556,"revision":24,"locale":29},{"sys":16152},{"type":12,"linkType":13,"id":14},{"sys":16154},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":16156},{"url":560,"details":16157,"fileName":566,"contentType":567},{"size":562,"image":16158},{"width":564,"height":565},{"sys":16160,"fields":16163},{"id":16161,"createdAt":16162},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":16164,"slug":16165,"articleIntro":16164,"category":16166},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[16167],{"metadata":16168,"sys":16171,"fields":16178},{"tags":16169,"concepts":16170},[],[],{"space":16172,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":16174,"publishedVersion":514,"revision":43,"contentType":16176,"locale":29},{"sys":16173},{"type":12,"linkType":13,"id":14},{"sys":16175},{"id":21,"type":12,"linkType":22},{"sys":16177},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":16179,"metaTitle":524,"metaDescription":525,"mainTitle":16180,"subtitle":543,"heroImage":16195,"ctaButton":568,"ctaLink":569},[523],{"data":16181,"content":16182,"nodeType":74},{},[16183,16189],{"data":16184,"content":16185,"nodeType":536},{},[16186],{"data":16187,"marks":16188,"value":535,"nodeType":82},{},[],{"data":16190,"content":16191,"nodeType":87},{},[16192],{"data":16193,"marks":16194,"value":193,"nodeType":82},{},[],{"metadata":16196,"sys":16199,"fields":16204},{"tags":16197,"concepts":16198},[],[],{"space":16200,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":16202,"publishedVersion":556,"revision":24,"locale":29},{"sys":16201},{"type":12,"linkType":13,"id":14},{"sys":16203},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":16205},{"url":560,"details":16206,"fileName":566,"contentType":567},{"size":562,"image":16207},{"width":564,"height":565},{"sys":16209,"fields":16212},{"id":16210,"createdAt":16211},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":16213,"slug":16214,"articleIntro":16213,"category":16215},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[16216],{"metadata":16217,"sys":16220,"fields":16227},{"tags":16218,"concepts":16219},[],[],{"space":16221,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":16223,"publishedVersion":514,"revision":43,"contentType":16225,"locale":29},{"sys":16222},{"type":12,"linkType":13,"id":14},{"sys":16224},{"id":21,"type":12,"linkType":22},{"sys":16226},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":16228,"metaTitle":524,"metaDescription":525,"mainTitle":16229,"subtitle":543,"heroImage":16244,"ctaButton":568,"ctaLink":569},[523],{"data":16230,"content":16231,"nodeType":74},{},[16232,16238],{"data":16233,"content":16234,"nodeType":536},{},[16235],{"data":16236,"marks":16237,"value":535,"nodeType":82},{},[],{"data":16239,"content":16240,"nodeType":87},{},[16241],{"data":16242,"marks":16243,"value":193,"nodeType":82},{},[],{"metadata":16245,"sys":16248,"fields":16253},{"tags":16246,"concepts":16247},[],[],{"space":16249,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":16251,"publishedVersion":556,"revision":24,"locale":29},{"sys":16250},{"type":12,"linkType":13,"id":14},{"sys":16252},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":16254},{"url":560,"details":16255,"fileName":566,"contentType":567},{"size":562,"image":16256},{"width":564,"height":565},{"sys":16258,"fields":16261},{"id":16259,"createdAt":16260},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":16262,"slug":16263,"articleIntro":16262,"category":16264},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[16265],{"metadata":16266,"sys":16269,"fields":16276},{"tags":16267,"concepts":16268},[],[],{"space":16270,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":16272,"publishedVersion":514,"revision":43,"contentType":16274,"locale":29},{"sys":16271},{"type":12,"linkType":13,"id":14},{"sys":16273},{"id":21,"type":12,"linkType":22},{"sys":16275},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":16277,"metaTitle":524,"metaDescription":525,"mainTitle":16278,"subtitle":543,"heroImage":16293,"ctaButton":568,"ctaLink":569},[523],{"data":16279,"content":16280,"nodeType":74},{},[16281,16287],{"data":16282,"content":16283,"nodeType":536},{},[16284],{"data":16285,"marks":16286,"value":535,"nodeType":82},{},[],{"data":16288,"content":16289,"nodeType":87},{},[16290],{"data":16291,"marks":16292,"value":193,"nodeType":82},{},[],{"metadata":16294,"sys":16297,"fields":16302},{"tags":16295,"concepts":16296},[],[],{"space":16298,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":16300,"publishedVersion":556,"revision":24,"locale":29},{"sys":16299},{"type":12,"linkType":13,"id":14},{"sys":16301},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":16303},{"url":560,"details":16304,"fileName":566,"contentType":567},{"size":562,"image":16305},{"width":564,"height":565},{"sys":16307,"fields":16310},{"id":16308,"createdAt":16309},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":16311,"slug":16312,"articleIntro":16311,"category":16313},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[16314],{"metadata":16315,"sys":16318,"fields":16325},{"tags":16316,"concepts":16317},[],[],{"space":16319,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":16321,"publishedVersion":514,"revision":43,"contentType":16323,"locale":29},{"sys":16320},{"type":12,"linkType":13,"id":14},{"sys":16322},{"id":21,"type":12,"linkType":22},{"sys":16324},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":16326,"metaTitle":524,"metaDescription":525,"mainTitle":16327,"subtitle":543,"heroImage":16342,"ctaButton":568,"ctaLink":569},[523],{"data":16328,"content":16329,"nodeType":74},{},[16330,16336],{"data":16331,"content":16332,"nodeType":536},{},[16333],{"data":16334,"marks":16335,"value":535,"nodeType":82},{},[],{"data":16337,"content":16338,"nodeType":87},{},[16339],{"data":16340,"marks":16341,"value":193,"nodeType":82},{},[],{"metadata":16343,"sys":16346,"fields":16351},{"tags":16344,"concepts":16345},[],[],{"space":16347,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":16349,"publishedVersion":556,"revision":24,"locale":29},{"sys":16348},{"type":12,"linkType":13,"id":14},{"sys":16350},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":16352},{"url":560,"details":16353,"fileName":566,"contentType":567},{"size":562,"image":16354},{"width":564,"height":565},{"sys":16356,"fields":16359},{"id":16357,"createdAt":16358},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":16360,"slug":16361,"articleIntro":16360,"category":16362},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[16363],{"metadata":16364,"sys":16367,"fields":16374},{"tags":16365,"concepts":16366},[],[],{"space":16368,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":16370,"publishedVersion":514,"revision":43,"contentType":16372,"locale":29},{"sys":16369},{"type":12,"linkType":13,"id":14},{"sys":16371},{"id":21,"type":12,"linkType":22},{"sys":16373},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":16375,"metaTitle":524,"metaDescription":525,"mainTitle":16376,"subtitle":543,"heroImage":16391,"ctaButton":568,"ctaLink":569},[523],{"data":16377,"content":16378,"nodeType":74},{},[16379,16385],{"data":16380,"content":16381,"nodeType":536},{},[16382],{"data":16383,"marks":16384,"value":535,"nodeType":82},{},[],{"data":16386,"content":16387,"nodeType":87},{},[16388],{"data":16389,"marks":16390,"value":193,"nodeType":82},{},[],{"metadata":16392,"sys":16395,"fields":16400},{"tags":16393,"concepts":16394},[],[],{"space":16396,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":16398,"publishedVersion":556,"revision":24,"locale":29},{"sys":16397},{"type":12,"linkType":13,"id":14},{"sys":16399},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":16401},{"url":560,"details":16402,"fileName":566,"contentType":567},{"size":562,"image":16403},{"width":564,"height":565},{"sys":16405,"fields":16408},{"id":16406,"createdAt":16407},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":16409,"slug":16410,"articleIntro":16409,"category":16411},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[16412],{"metadata":16413,"sys":16416,"fields":16423},{"tags":16414,"concepts":16415},[],[],{"space":16417,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":16419,"publishedVersion":514,"revision":43,"contentType":16421,"locale":29},{"sys":16418},{"type":12,"linkType":13,"id":14},{"sys":16420},{"id":21,"type":12,"linkType":22},{"sys":16422},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":16424,"metaTitle":524,"metaDescription":525,"mainTitle":16425,"subtitle":543,"heroImage":16440,"ctaButton":568,"ctaLink":569},[523],{"data":16426,"content":16427,"nodeType":74},{},[16428,16434],{"data":16429,"content":16430,"nodeType":536},{},[16431],{"data":16432,"marks":16433,"value":535,"nodeType":82},{},[],{"data":16435,"content":16436,"nodeType":87},{},[16437],{"data":16438,"marks":16439,"value":193,"nodeType":82},{},[],{"metadata":16441,"sys":16444,"fields":16449},{"tags":16442,"concepts":16443},[],[],{"space":16445,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":16447,"publishedVersion":556,"revision":24,"locale":29},{"sys":16446},{"type":12,"linkType":13,"id":14},{"sys":16448},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":16450},{"url":560,"details":16451,"fileName":566,"contentType":567},{"size":562,"image":16452},{"width":564,"height":565},{"sys":16454,"fields":16457},{"id":16455,"createdAt":16456},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":16458,"slug":16459,"articleIntro":16458,"category":16460},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[16461],{"metadata":16462,"sys":16465,"fields":16472},{"tags":16463,"concepts":16464},[],[],{"space":16466,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":16468,"publishedVersion":514,"revision":43,"contentType":16470,"locale":29},{"sys":16467},{"type":12,"linkType":13,"id":14},{"sys":16469},{"id":21,"type":12,"linkType":22},{"sys":16471},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":16473,"metaTitle":524,"metaDescription":525,"mainTitle":16474,"subtitle":543,"heroImage":16489,"ctaButton":568,"ctaLink":569},[523],{"data":16475,"content":16476,"nodeType":74},{},[16477,16483],{"data":16478,"content":16479,"nodeType":536},{},[16480],{"data":16481,"marks":16482,"value":535,"nodeType":82},{},[],{"data":16484,"content":16485,"nodeType":87},{},[16486],{"data":16487,"marks":16488,"value":193,"nodeType":82},{},[],{"metadata":16490,"sys":16493,"fields":16498},{"tags":16491,"concepts":16492},[],[],{"space":16494,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":16496,"publishedVersion":556,"revision":24,"locale":29},{"sys":16495},{"type":12,"linkType":13,"id":14},{"sys":16497},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":16499},{"url":560,"details":16500,"fileName":566,"contentType":567},{"size":562,"image":16501},{"width":564,"height":565},{"sys":16503,"fields":16506},{"id":16504,"createdAt":16505},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":16507,"slug":16508,"articleIntro":16507,"category":16509},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[16510],{"metadata":16511,"sys":16514,"fields":16521},{"tags":16512,"concepts":16513},[],[],{"space":16515,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":16517,"publishedVersion":514,"revision":43,"contentType":16519,"locale":29},{"sys":16516},{"type":12,"linkType":13,"id":14},{"sys":16518},{"id":21,"type":12,"linkType":22},{"sys":16520},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":16522,"metaTitle":524,"metaDescription":525,"mainTitle":16523,"subtitle":543,"heroImage":16538,"ctaButton":568,"ctaLink":569},[523],{"data":16524,"content":16525,"nodeType":74},{},[16526,16532],{"data":16527,"content":16528,"nodeType":536},{},[16529],{"data":16530,"marks":16531,"value":535,"nodeType":82},{},[],{"data":16533,"content":16534,"nodeType":87},{},[16535],{"data":16536,"marks":16537,"value":193,"nodeType":82},{},[],{"metadata":16539,"sys":16542,"fields":16547},{"tags":16540,"concepts":16541},[],[],{"space":16543,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":16545,"publishedVersion":556,"revision":24,"locale":29},{"sys":16544},{"type":12,"linkType":13,"id":14},{"sys":16546},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":16548},{"url":560,"details":16549,"fileName":566,"contentType":567},{"size":562,"image":16550},{"width":564,"height":565},{"sys":16552,"fields":16555},{"id":16553,"createdAt":16554},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":16556,"slug":16557,"articleIntro":16556,"category":16558},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[16559],{"metadata":16560,"sys":16563,"fields":16570},{"tags":16561,"concepts":16562},[],[],{"space":16564,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":16566,"publishedVersion":514,"revision":43,"contentType":16568,"locale":29},{"sys":16565},{"type":12,"linkType":13,"id":14},{"sys":16567},{"id":21,"type":12,"linkType":22},{"sys":16569},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":16571,"metaTitle":524,"metaDescription":525,"mainTitle":16572,"subtitle":543,"heroImage":16587,"ctaButton":568,"ctaLink":569},[523],{"data":16573,"content":16574,"nodeType":74},{},[16575,16581],{"data":16576,"content":16577,"nodeType":536},{},[16578],{"data":16579,"marks":16580,"value":535,"nodeType":82},{},[],{"data":16582,"content":16583,"nodeType":87},{},[16584],{"data":16585,"marks":16586,"value":193,"nodeType":82},{},[],{"metadata":16588,"sys":16591,"fields":16596},{"tags":16589,"concepts":16590},[],[],{"space":16592,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":16594,"publishedVersion":556,"revision":24,"locale":29},{"sys":16593},{"type":12,"linkType":13,"id":14},{"sys":16595},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":16597},{"url":560,"details":16598,"fileName":566,"contentType":567},{"size":562,"image":16599},{"width":564,"height":565},{"sys":16601,"fields":16604},{"id":16602,"createdAt":16603},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":16605,"slug":16606,"articleIntro":-1,"category":16607},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[16608],{"metadata":16609,"sys":16612,"fields":16619},{"tags":16610,"concepts":16611},[],[],{"space":16613,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":16615,"publishedVersion":514,"revision":43,"contentType":16617,"locale":29},{"sys":16614},{"type":12,"linkType":13,"id":14},{"sys":16616},{"id":21,"type":12,"linkType":22},{"sys":16618},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":16620,"metaTitle":524,"metaDescription":525,"mainTitle":16621,"subtitle":543,"heroImage":16636,"ctaButton":568,"ctaLink":569},[523],{"data":16622,"content":16623,"nodeType":74},{},[16624,16630],{"data":16625,"content":16626,"nodeType":536},{},[16627],{"data":16628,"marks":16629,"value":535,"nodeType":82},{},[],{"data":16631,"content":16632,"nodeType":87},{},[16633],{"data":16634,"marks":16635,"value":193,"nodeType":82},{},[],{"metadata":16637,"sys":16640,"fields":16645},{"tags":16638,"concepts":16639},[],[],{"space":16641,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":16643,"publishedVersion":556,"revision":24,"locale":29},{"sys":16642},{"type":12,"linkType":13,"id":14},{"sys":16644},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":16646},{"url":560,"details":16647,"fileName":566,"contentType":567},{"size":562,"image":16648},{"width":564,"height":565},{"sys":16650,"fields":16653},{"id":16651,"createdAt":16652},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":16654,"slug":16655,"articleIntro":16654,"category":16656},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[16657],{"metadata":16658,"sys":16661,"fields":16668},{"tags":16659,"concepts":16660},[],[],{"space":16662,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":16664,"publishedVersion":514,"revision":43,"contentType":16666,"locale":29},{"sys":16663},{"type":12,"linkType":13,"id":14},{"sys":16665},{"id":21,"type":12,"linkType":22},{"sys":16667},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":16669,"metaTitle":524,"metaDescription":525,"mainTitle":16670,"subtitle":543,"heroImage":16685,"ctaButton":568,"ctaLink":569},[523],{"data":16671,"content":16672,"nodeType":74},{},[16673,16679],{"data":16674,"content":16675,"nodeType":536},{},[16676],{"data":16677,"marks":16678,"value":535,"nodeType":82},{},[],{"data":16680,"content":16681,"nodeType":87},{},[16682],{"data":16683,"marks":16684,"value":193,"nodeType":82},{},[],{"metadata":16686,"sys":16689,"fields":16694},{"tags":16687,"concepts":16688},[],[],{"space":16690,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":16692,"publishedVersion":556,"revision":24,"locale":29},{"sys":16691},{"type":12,"linkType":13,"id":14},{"sys":16693},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":16695},{"url":560,"details":16696,"fileName":566,"contentType":567},{"size":562,"image":16697},{"width":564,"height":565},{"sys":16699,"fields":16702},{"id":16700,"createdAt":16701},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":16703,"slug":16704,"articleIntro":16703,"category":16705},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[16706],{"metadata":16707,"sys":16710,"fields":16717},{"tags":16708,"concepts":16709},[],[],{"space":16711,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":16713,"publishedVersion":514,"revision":43,"contentType":16715,"locale":29},{"sys":16712},{"type":12,"linkType":13,"id":14},{"sys":16714},{"id":21,"type":12,"linkType":22},{"sys":16716},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":16718,"metaTitle":524,"metaDescription":525,"mainTitle":16719,"subtitle":543,"heroImage":16734,"ctaButton":568,"ctaLink":569},[523],{"data":16720,"content":16721,"nodeType":74},{},[16722,16728],{"data":16723,"content":16724,"nodeType":536},{},[16725],{"data":16726,"marks":16727,"value":535,"nodeType":82},{},[],{"data":16729,"content":16730,"nodeType":87},{},[16731],{"data":16732,"marks":16733,"value":193,"nodeType":82},{},[],{"metadata":16735,"sys":16738,"fields":16743},{"tags":16736,"concepts":16737},[],[],{"space":16739,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":16741,"publishedVersion":556,"revision":24,"locale":29},{"sys":16740},{"type":12,"linkType":13,"id":14},{"sys":16742},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":16744},{"url":560,"details":16745,"fileName":566,"contentType":567},{"size":562,"image":16746},{"width":564,"height":565},{"sys":16748,"fields":16751},{"id":16749,"createdAt":16750},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":16752,"slug":16753,"articleIntro":16752,"category":16754},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[16755],{"metadata":16756,"sys":16759,"fields":16766},{"tags":16757,"concepts":16758},[],[],{"space":16760,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":16762,"publishedVersion":514,"revision":43,"contentType":16764,"locale":29},{"sys":16761},{"type":12,"linkType":13,"id":14},{"sys":16763},{"id":21,"type":12,"linkType":22},{"sys":16765},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":16767,"metaTitle":524,"metaDescription":525,"mainTitle":16768,"subtitle":543,"heroImage":16783,"ctaButton":568,"ctaLink":569},[523],{"data":16769,"content":16770,"nodeType":74},{},[16771,16777],{"data":16772,"content":16773,"nodeType":536},{},[16774],{"data":16775,"marks":16776,"value":535,"nodeType":82},{},[],{"data":16778,"content":16779,"nodeType":87},{},[16780],{"data":16781,"marks":16782,"value":193,"nodeType":82},{},[],{"metadata":16784,"sys":16787,"fields":16792},{"tags":16785,"concepts":16786},[],[],{"space":16788,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":16790,"publishedVersion":556,"revision":24,"locale":29},{"sys":16789},{"type":12,"linkType":13,"id":14},{"sys":16791},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":16793},{"url":560,"details":16794,"fileName":566,"contentType":567},{"size":562,"image":16795},{"width":564,"height":565},{"sys":16797,"fields":16800},{"id":16798,"createdAt":16799},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":16801,"slug":16802,"articleIntro":16801,"category":16803},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[16804],{"metadata":16805,"sys":16808,"fields":16815},{"tags":16806,"concepts":16807},[],[],{"space":16809,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":16811,"publishedVersion":514,"revision":43,"contentType":16813,"locale":29},{"sys":16810},{"type":12,"linkType":13,"id":14},{"sys":16812},{"id":21,"type":12,"linkType":22},{"sys":16814},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":16816,"metaTitle":524,"metaDescription":525,"mainTitle":16817,"subtitle":543,"heroImage":16832,"ctaButton":568,"ctaLink":569},[523],{"data":16818,"content":16819,"nodeType":74},{},[16820,16826],{"data":16821,"content":16822,"nodeType":536},{},[16823],{"data":16824,"marks":16825,"value":535,"nodeType":82},{},[],{"data":16827,"content":16828,"nodeType":87},{},[16829],{"data":16830,"marks":16831,"value":193,"nodeType":82},{},[],{"metadata":16833,"sys":16836,"fields":16841},{"tags":16834,"concepts":16835},[],[],{"space":16837,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":16839,"publishedVersion":556,"revision":24,"locale":29},{"sys":16838},{"type":12,"linkType":13,"id":14},{"sys":16840},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":16842},{"url":560,"details":16843,"fileName":566,"contentType":567},{"size":562,"image":16844},{"width":564,"height":565},{"sys":16846,"fields":16849},{"id":16847,"createdAt":16848},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":16850,"slug":16851,"articleIntro":16850,"category":16852},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[16853],{"metadata":16854,"sys":16857,"fields":16864},{"tags":16855,"concepts":16856},[],[],{"space":16858,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":16860,"publishedVersion":514,"revision":43,"contentType":16862,"locale":29},{"sys":16859},{"type":12,"linkType":13,"id":14},{"sys":16861},{"id":21,"type":12,"linkType":22},{"sys":16863},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":16865,"metaTitle":524,"metaDescription":525,"mainTitle":16866,"subtitle":543,"heroImage":16881,"ctaButton":568,"ctaLink":569},[523],{"data":16867,"content":16868,"nodeType":74},{},[16869,16875],{"data":16870,"content":16871,"nodeType":536},{},[16872],{"data":16873,"marks":16874,"value":535,"nodeType":82},{},[],{"data":16876,"content":16877,"nodeType":87},{},[16878],{"data":16879,"marks":16880,"value":193,"nodeType":82},{},[],{"metadata":16882,"sys":16885,"fields":16890},{"tags":16883,"concepts":16884},[],[],{"space":16886,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":16888,"publishedVersion":556,"revision":24,"locale":29},{"sys":16887},{"type":12,"linkType":13,"id":14},{"sys":16889},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":16891},{"url":560,"details":16892,"fileName":566,"contentType":567},{"size":562,"image":16893},{"width":564,"height":565},{"sys":16895,"fields":16898},{"id":16896,"createdAt":16897},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":16899,"slug":16900,"articleIntro":16899,"category":16901},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[16902],{"metadata":16903,"sys":16906,"fields":16913},{"tags":16904,"concepts":16905},[],[],{"space":16907,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":16909,"publishedVersion":514,"revision":43,"contentType":16911,"locale":29},{"sys":16908},{"type":12,"linkType":13,"id":14},{"sys":16910},{"id":21,"type":12,"linkType":22},{"sys":16912},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":16914,"metaTitle":524,"metaDescription":525,"mainTitle":16915,"subtitle":543,"heroImage":16930,"ctaButton":568,"ctaLink":569},[523],{"data":16916,"content":16917,"nodeType":74},{},[16918,16924],{"data":16919,"content":16920,"nodeType":536},{},[16921],{"data":16922,"marks":16923,"value":535,"nodeType":82},{},[],{"data":16925,"content":16926,"nodeType":87},{},[16927],{"data":16928,"marks":16929,"value":193,"nodeType":82},{},[],{"metadata":16931,"sys":16934,"fields":16939},{"tags":16932,"concepts":16933},[],[],{"space":16935,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":16937,"publishedVersion":556,"revision":24,"locale":29},{"sys":16936},{"type":12,"linkType":13,"id":14},{"sys":16938},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":16940},{"url":560,"details":16941,"fileName":566,"contentType":567},{"size":562,"image":16942},{"width":564,"height":565},{"sys":16944,"fields":16947},{"id":16945,"createdAt":16946},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":16948,"slug":16949,"articleIntro":16948,"category":16950},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[16951],{"metadata":16952,"sys":16955,"fields":16962},{"tags":16953,"concepts":16954},[],[],{"space":16956,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":16958,"publishedVersion":514,"revision":43,"contentType":16960,"locale":29},{"sys":16957},{"type":12,"linkType":13,"id":14},{"sys":16959},{"id":21,"type":12,"linkType":22},{"sys":16961},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":16963,"metaTitle":524,"metaDescription":525,"mainTitle":16964,"subtitle":543,"heroImage":16979,"ctaButton":568,"ctaLink":569},[523],{"data":16965,"content":16966,"nodeType":74},{},[16967,16973],{"data":16968,"content":16969,"nodeType":536},{},[16970],{"data":16971,"marks":16972,"value":535,"nodeType":82},{},[],{"data":16974,"content":16975,"nodeType":87},{},[16976],{"data":16977,"marks":16978,"value":193,"nodeType":82},{},[],{"metadata":16980,"sys":16983,"fields":16988},{"tags":16981,"concepts":16982},[],[],{"space":16984,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":16986,"publishedVersion":556,"revision":24,"locale":29},{"sys":16985},{"type":12,"linkType":13,"id":14},{"sys":16987},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":16989},{"url":560,"details":16990,"fileName":566,"contentType":567},{"size":562,"image":16991},{"width":564,"height":565},{"sys":16993,"fields":16996},{"id":16994,"createdAt":16995},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":16997,"slug":16998,"articleIntro":16997,"category":16999},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[17000],{"metadata":17001,"sys":17004,"fields":17011},{"tags":17002,"concepts":17003},[],[],{"space":17005,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":17007,"publishedVersion":514,"revision":43,"contentType":17009,"locale":29},{"sys":17006},{"type":12,"linkType":13,"id":14},{"sys":17008},{"id":21,"type":12,"linkType":22},{"sys":17010},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":17012,"metaTitle":524,"metaDescription":525,"mainTitle":17013,"subtitle":543,"heroImage":17028,"ctaButton":568,"ctaLink":569},[523],{"data":17014,"content":17015,"nodeType":74},{},[17016,17022],{"data":17017,"content":17018,"nodeType":536},{},[17019],{"data":17020,"marks":17021,"value":535,"nodeType":82},{},[],{"data":17023,"content":17024,"nodeType":87},{},[17025],{"data":17026,"marks":17027,"value":193,"nodeType":82},{},[],{"metadata":17029,"sys":17032,"fields":17037},{"tags":17030,"concepts":17031},[],[],{"space":17033,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":17035,"publishedVersion":556,"revision":24,"locale":29},{"sys":17034},{"type":12,"linkType":13,"id":14},{"sys":17036},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":17038},{"url":560,"details":17039,"fileName":566,"contentType":567},{"size":562,"image":17040},{"width":564,"height":565},{"sys":17042,"fields":17045},{"id":17043,"createdAt":17044},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":17046,"slug":17047,"articleIntro":17048,"category":17049},"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.",[17050],{"metadata":17051,"sys":17054,"fields":17061},{"tags":17052,"concepts":17053},[],[],{"space":17055,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":17057,"publishedVersion":514,"revision":43,"contentType":17059,"locale":29},{"sys":17056},{"type":12,"linkType":13,"id":14},{"sys":17058},{"id":21,"type":12,"linkType":22},{"sys":17060},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":17062,"metaTitle":524,"metaDescription":525,"mainTitle":17063,"subtitle":543,"heroImage":17078,"ctaButton":568,"ctaLink":569},[523],{"data":17064,"content":17065,"nodeType":74},{},[17066,17072],{"data":17067,"content":17068,"nodeType":536},{},[17069],{"data":17070,"marks":17071,"value":535,"nodeType":82},{},[],{"data":17073,"content":17074,"nodeType":87},{},[17075],{"data":17076,"marks":17077,"value":193,"nodeType":82},{},[],{"metadata":17079,"sys":17082,"fields":17087},{"tags":17080,"concepts":17081},[],[],{"space":17083,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":17085,"publishedVersion":556,"revision":24,"locale":29},{"sys":17084},{"type":12,"linkType":13,"id":14},{"sys":17086},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":17088},{"url":560,"details":17089,"fileName":566,"contentType":567},{"size":562,"image":17090},{"width":564,"height":565},{"sys":17092,"fields":17095},{"id":17093,"createdAt":17094},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":17096,"slug":17097,"articleIntro":17096,"category":17098},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[17099],{"metadata":17100,"sys":17103,"fields":17110},{"tags":17101,"concepts":17102},[],[],{"space":17104,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":17106,"publishedVersion":514,"revision":43,"contentType":17108,"locale":29},{"sys":17105},{"type":12,"linkType":13,"id":14},{"sys":17107},{"id":21,"type":12,"linkType":22},{"sys":17109},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":17111,"metaTitle":524,"metaDescription":525,"mainTitle":17112,"subtitle":543,"heroImage":17127,"ctaButton":568,"ctaLink":569},[523],{"data":17113,"content":17114,"nodeType":74},{},[17115,17121],{"data":17116,"content":17117,"nodeType":536},{},[17118],{"data":17119,"marks":17120,"value":535,"nodeType":82},{},[],{"data":17122,"content":17123,"nodeType":87},{},[17124],{"data":17125,"marks":17126,"value":193,"nodeType":82},{},[],{"metadata":17128,"sys":17131,"fields":17136},{"tags":17129,"concepts":17130},[],[],{"space":17132,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":17134,"publishedVersion":556,"revision":24,"locale":29},{"sys":17133},{"type":12,"linkType":13,"id":14},{"sys":17135},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":17137},{"url":560,"details":17138,"fileName":566,"contentType":567},{"size":562,"image":17139},{"width":564,"height":565},{"sys":17141,"fields":17144},{"id":17142,"createdAt":17143},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":17145,"slug":17146,"articleIntro":17145,"category":17147},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[17148],{"metadata":17149,"sys":17152,"fields":17159},{"tags":17150,"concepts":17151},[],[],{"space":17153,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":17155,"publishedVersion":514,"revision":43,"contentType":17157,"locale":29},{"sys":17154},{"type":12,"linkType":13,"id":14},{"sys":17156},{"id":21,"type":12,"linkType":22},{"sys":17158},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":17160,"metaTitle":524,"metaDescription":525,"mainTitle":17161,"subtitle":543,"heroImage":17176,"ctaButton":568,"ctaLink":569},[523],{"data":17162,"content":17163,"nodeType":74},{},[17164,17170],{"data":17165,"content":17166,"nodeType":536},{},[17167],{"data":17168,"marks":17169,"value":535,"nodeType":82},{},[],{"data":17171,"content":17172,"nodeType":87},{},[17173],{"data":17174,"marks":17175,"value":193,"nodeType":82},{},[],{"metadata":17177,"sys":17180,"fields":17185},{"tags":17178,"concepts":17179},[],[],{"space":17181,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":17183,"publishedVersion":556,"revision":24,"locale":29},{"sys":17182},{"type":12,"linkType":13,"id":14},{"sys":17184},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":17186},{"url":560,"details":17187,"fileName":566,"contentType":567},{"size":562,"image":17188},{"width":564,"height":565},{"sys":17190,"fields":17193},{"id":17191,"createdAt":17192},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":17194,"slug":17195,"articleIntro":17194,"category":17196},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[17197],{"metadata":17198,"sys":17201,"fields":17208},{"tags":17199,"concepts":17200},[],[],{"space":17202,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":17204,"publishedVersion":514,"revision":43,"contentType":17206,"locale":29},{"sys":17203},{"type":12,"linkType":13,"id":14},{"sys":17205},{"id":21,"type":12,"linkType":22},{"sys":17207},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":17209,"metaTitle":524,"metaDescription":525,"mainTitle":17210,"subtitle":543,"heroImage":17225,"ctaButton":568,"ctaLink":569},[523],{"data":17211,"content":17212,"nodeType":74},{},[17213,17219],{"data":17214,"content":17215,"nodeType":536},{},[17216],{"data":17217,"marks":17218,"value":535,"nodeType":82},{},[],{"data":17220,"content":17221,"nodeType":87},{},[17222],{"data":17223,"marks":17224,"value":193,"nodeType":82},{},[],{"metadata":17226,"sys":17229,"fields":17234},{"tags":17227,"concepts":17228},[],[],{"space":17230,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":17232,"publishedVersion":556,"revision":24,"locale":29},{"sys":17231},{"type":12,"linkType":13,"id":14},{"sys":17233},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":17235},{"url":560,"details":17236,"fileName":566,"contentType":567},{"size":562,"image":17237},{"width":564,"height":565},{"sys":17239,"fields":17242},{"id":17240,"createdAt":17241},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":17243,"slug":17244,"articleIntro":17243,"category":17245},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[17246],{"metadata":17247,"sys":17250,"fields":17257},{"tags":17248,"concepts":17249},[],[],{"space":17251,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":17253,"publishedVersion":514,"revision":43,"contentType":17255,"locale":29},{"sys":17252},{"type":12,"linkType":13,"id":14},{"sys":17254},{"id":21,"type":12,"linkType":22},{"sys":17256},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":17258,"metaTitle":524,"metaDescription":525,"mainTitle":17259,"subtitle":543,"heroImage":17274,"ctaButton":568,"ctaLink":569},[523],{"data":17260,"content":17261,"nodeType":74},{},[17262,17268],{"data":17263,"content":17264,"nodeType":536},{},[17265],{"data":17266,"marks":17267,"value":535,"nodeType":82},{},[],{"data":17269,"content":17270,"nodeType":87},{},[17271],{"data":17272,"marks":17273,"value":193,"nodeType":82},{},[],{"metadata":17275,"sys":17278,"fields":17283},{"tags":17276,"concepts":17277},[],[],{"space":17279,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":17281,"publishedVersion":556,"revision":24,"locale":29},{"sys":17280},{"type":12,"linkType":13,"id":14},{"sys":17282},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":17284},{"url":560,"details":17285,"fileName":566,"contentType":567},{"size":562,"image":17286},{"width":564,"height":565},{"sys":17288,"fields":17291},{"id":17289,"createdAt":17290},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":17292,"slug":17293,"articleIntro":17292,"category":17294},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[17295],{"metadata":17296,"sys":17299,"fields":17306},{"tags":17297,"concepts":17298},[],[],{"space":17300,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":17302,"publishedVersion":514,"revision":43,"contentType":17304,"locale":29},{"sys":17301},{"type":12,"linkType":13,"id":14},{"sys":17303},{"id":21,"type":12,"linkType":22},{"sys":17305},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":17307,"metaTitle":524,"metaDescription":525,"mainTitle":17308,"subtitle":543,"heroImage":17323,"ctaButton":568,"ctaLink":569},[523],{"data":17309,"content":17310,"nodeType":74},{},[17311,17317],{"data":17312,"content":17313,"nodeType":536},{},[17314],{"data":17315,"marks":17316,"value":535,"nodeType":82},{},[],{"data":17318,"content":17319,"nodeType":87},{},[17320],{"data":17321,"marks":17322,"value":193,"nodeType":82},{},[],{"metadata":17324,"sys":17327,"fields":17332},{"tags":17325,"concepts":17326},[],[],{"space":17328,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":17330,"publishedVersion":556,"revision":24,"locale":29},{"sys":17329},{"type":12,"linkType":13,"id":14},{"sys":17331},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":17333},{"url":560,"details":17334,"fileName":566,"contentType":567},{"size":562,"image":17335},{"width":564,"height":565},{"sys":17337,"fields":17340},{"id":17338,"createdAt":17339},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":17341,"slug":17342,"articleIntro":-1,"category":17343},"Compte 628 - Divers","compte-628-divers",[17344],{"metadata":17345,"sys":17348,"fields":17355},{"tags":17346,"concepts":17347},[],[],{"space":17349,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":17351,"publishedVersion":514,"revision":43,"contentType":17353,"locale":29},{"sys":17350},{"type":12,"linkType":13,"id":14},{"sys":17352},{"id":21,"type":12,"linkType":22},{"sys":17354},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":17356,"metaTitle":524,"metaDescription":525,"mainTitle":17357,"subtitle":543,"heroImage":17372,"ctaButton":568,"ctaLink":569},[523],{"data":17358,"content":17359,"nodeType":74},{},[17360,17366],{"data":17361,"content":17362,"nodeType":536},{},[17363],{"data":17364,"marks":17365,"value":535,"nodeType":82},{},[],{"data":17367,"content":17368,"nodeType":87},{},[17369],{"data":17370,"marks":17371,"value":193,"nodeType":82},{},[],{"metadata":17373,"sys":17376,"fields":17381},{"tags":17374,"concepts":17375},[],[],{"space":17377,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":17379,"publishedVersion":556,"revision":24,"locale":29},{"sys":17378},{"type":12,"linkType":13,"id":14},{"sys":17380},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":17382},{"url":560,"details":17383,"fileName":566,"contentType":567},{"size":562,"image":17384},{"width":564,"height":565},{"sys":17386,"fields":17389},{"id":17387,"createdAt":17388},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":17390,"slug":17391,"articleIntro":17390,"category":17392},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[17393],{"metadata":17394,"sys":17397,"fields":17404},{"tags":17395,"concepts":17396},[],[],{"space":17398,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":17400,"publishedVersion":514,"revision":43,"contentType":17402,"locale":29},{"sys":17399},{"type":12,"linkType":13,"id":14},{"sys":17401},{"id":21,"type":12,"linkType":22},{"sys":17403},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":17405,"metaTitle":524,"metaDescription":525,"mainTitle":17406,"subtitle":543,"heroImage":17421,"ctaButton":568,"ctaLink":569},[523],{"data":17407,"content":17408,"nodeType":74},{},[17409,17415],{"data":17410,"content":17411,"nodeType":536},{},[17412],{"data":17413,"marks":17414,"value":535,"nodeType":82},{},[],{"data":17416,"content":17417,"nodeType":87},{},[17418],{"data":17419,"marks":17420,"value":193,"nodeType":82},{},[],{"metadata":17422,"sys":17425,"fields":17430},{"tags":17423,"concepts":17424},[],[],{"space":17426,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":17428,"publishedVersion":556,"revision":24,"locale":29},{"sys":17427},{"type":12,"linkType":13,"id":14},{"sys":17429},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":17431},{"url":560,"details":17432,"fileName":566,"contentType":567},{"size":562,"image":17433},{"width":564,"height":565},{"sys":17435,"fields":17438},{"id":17436,"createdAt":17437},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":17439,"slug":17440,"articleIntro":17439,"category":17441},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[17442],{"metadata":17443,"sys":17446,"fields":17453},{"tags":17444,"concepts":17445},[],[],{"space":17447,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":17449,"publishedVersion":514,"revision":43,"contentType":17451,"locale":29},{"sys":17448},{"type":12,"linkType":13,"id":14},{"sys":17450},{"id":21,"type":12,"linkType":22},{"sys":17452},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":17454,"metaTitle":524,"metaDescription":525,"mainTitle":17455,"subtitle":543,"heroImage":17470,"ctaButton":568,"ctaLink":569},[523],{"data":17456,"content":17457,"nodeType":74},{},[17458,17464],{"data":17459,"content":17460,"nodeType":536},{},[17461],{"data":17462,"marks":17463,"value":535,"nodeType":82},{},[],{"data":17465,"content":17466,"nodeType":87},{},[17467],{"data":17468,"marks":17469,"value":193,"nodeType":82},{},[],{"metadata":17471,"sys":17474,"fields":17479},{"tags":17472,"concepts":17473},[],[],{"space":17475,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":17477,"publishedVersion":556,"revision":24,"locale":29},{"sys":17476},{"type":12,"linkType":13,"id":14},{"sys":17478},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":17480},{"url":560,"details":17481,"fileName":566,"contentType":567},{"size":562,"image":17482},{"width":564,"height":565},{"sys":17484,"fields":17487},{"id":17485,"createdAt":17486},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":17488,"slug":17489,"articleIntro":17490,"category":17491},"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.",[17492],{"metadata":17493,"sys":17496,"fields":17503},{"tags":17494,"concepts":17495},[],[],{"space":17497,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":17499,"publishedVersion":514,"revision":43,"contentType":17501,"locale":29},{"sys":17498},{"type":12,"linkType":13,"id":14},{"sys":17500},{"id":21,"type":12,"linkType":22},{"sys":17502},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":17504,"metaTitle":524,"metaDescription":525,"mainTitle":17505,"subtitle":543,"heroImage":17520,"ctaButton":568,"ctaLink":569},[523],{"data":17506,"content":17507,"nodeType":74},{},[17508,17514],{"data":17509,"content":17510,"nodeType":536},{},[17511],{"data":17512,"marks":17513,"value":535,"nodeType":82},{},[],{"data":17515,"content":17516,"nodeType":87},{},[17517],{"data":17518,"marks":17519,"value":193,"nodeType":82},{},[],{"metadata":17521,"sys":17524,"fields":17529},{"tags":17522,"concepts":17523},[],[],{"space":17525,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":17527,"publishedVersion":556,"revision":24,"locale":29},{"sys":17526},{"type":12,"linkType":13,"id":14},{"sys":17528},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":17530},{"url":560,"details":17531,"fileName":566,"contentType":567},{"size":562,"image":17532},{"width":564,"height":565},{"sys":17534,"fields":17537},{"id":17535,"createdAt":17536},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":17538,"slug":17539,"articleIntro":17538,"category":17540},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[17541],{"metadata":17542,"sys":17545,"fields":17552},{"tags":17543,"concepts":17544},[],[],{"space":17546,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":17548,"publishedVersion":514,"revision":43,"contentType":17550,"locale":29},{"sys":17547},{"type":12,"linkType":13,"id":14},{"sys":17549},{"id":21,"type":12,"linkType":22},{"sys":17551},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":17553,"metaTitle":524,"metaDescription":525,"mainTitle":17554,"subtitle":543,"heroImage":17569,"ctaButton":568,"ctaLink":569},[523],{"data":17555,"content":17556,"nodeType":74},{},[17557,17563],{"data":17558,"content":17559,"nodeType":536},{},[17560],{"data":17561,"marks":17562,"value":535,"nodeType":82},{},[],{"data":17564,"content":17565,"nodeType":87},{},[17566],{"data":17567,"marks":17568,"value":193,"nodeType":82},{},[],{"metadata":17570,"sys":17573,"fields":17578},{"tags":17571,"concepts":17572},[],[],{"space":17574,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":17576,"publishedVersion":556,"revision":24,"locale":29},{"sys":17575},{"type":12,"linkType":13,"id":14},{"sys":17577},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":17579},{"url":560,"details":17580,"fileName":566,"contentType":567},{"size":562,"image":17581},{"width":564,"height":565},{"sys":17583,"fields":17586},{"id":17584,"createdAt":17585},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":17587,"slug":17588,"articleIntro":17587,"category":17589},"2751 - Dépôts","compte-2751-depots",[17590],{"metadata":17591,"sys":17594,"fields":17601},{"tags":17592,"concepts":17593},[],[],{"space":17595,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":17597,"publishedVersion":514,"revision":43,"contentType":17599,"locale":29},{"sys":17596},{"type":12,"linkType":13,"id":14},{"sys":17598},{"id":21,"type":12,"linkType":22},{"sys":17600},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":17602,"metaTitle":524,"metaDescription":525,"mainTitle":17603,"subtitle":543,"heroImage":17618,"ctaButton":568,"ctaLink":569},[523],{"data":17604,"content":17605,"nodeType":74},{},[17606,17612],{"data":17607,"content":17608,"nodeType":536},{},[17609],{"data":17610,"marks":17611,"value":535,"nodeType":82},{},[],{"data":17613,"content":17614,"nodeType":87},{},[17615],{"data":17616,"marks":17617,"value":193,"nodeType":82},{},[],{"metadata":17619,"sys":17622,"fields":17627},{"tags":17620,"concepts":17621},[],[],{"space":17623,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":17625,"publishedVersion":556,"revision":24,"locale":29},{"sys":17624},{"type":12,"linkType":13,"id":14},{"sys":17626},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":17628},{"url":560,"details":17629,"fileName":566,"contentType":567},{"size":562,"image":17630},{"width":564,"height":565},{"sys":17632,"fields":17635},{"id":17633,"createdAt":17634},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":17636,"slug":17637,"articleIntro":17636,"category":17638},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[17639],{"metadata":17640,"sys":17643,"fields":17650},{"tags":17641,"concepts":17642},[],[],{"space":17644,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":17646,"publishedVersion":514,"revision":43,"contentType":17648,"locale":29},{"sys":17645},{"type":12,"linkType":13,"id":14},{"sys":17647},{"id":21,"type":12,"linkType":22},{"sys":17649},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":17651,"metaTitle":524,"metaDescription":525,"mainTitle":17652,"subtitle":543,"heroImage":17667,"ctaButton":568,"ctaLink":569},[523],{"data":17653,"content":17654,"nodeType":74},{},[17655,17661],{"data":17656,"content":17657,"nodeType":536},{},[17658],{"data":17659,"marks":17660,"value":535,"nodeType":82},{},[],{"data":17662,"content":17663,"nodeType":87},{},[17664],{"data":17665,"marks":17666,"value":193,"nodeType":82},{},[],{"metadata":17668,"sys":17671,"fields":17676},{"tags":17669,"concepts":17670},[],[],{"space":17672,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":17674,"publishedVersion":556,"revision":24,"locale":29},{"sys":17673},{"type":12,"linkType":13,"id":14},{"sys":17675},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":17677},{"url":560,"details":17678,"fileName":566,"contentType":567},{"size":562,"image":17679},{"width":564,"height":565},{"sys":17681,"fields":17684},{"id":17682,"createdAt":17683},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":17685,"slug":17686,"articleIntro":17685,"category":17687},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[17688],{"metadata":17689,"sys":17692,"fields":17699},{"tags":17690,"concepts":17691},[],[],{"space":17693,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":17695,"publishedVersion":514,"revision":43,"contentType":17697,"locale":29},{"sys":17694},{"type":12,"linkType":13,"id":14},{"sys":17696},{"id":21,"type":12,"linkType":22},{"sys":17698},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":17700,"metaTitle":524,"metaDescription":525,"mainTitle":17701,"subtitle":543,"heroImage":17716,"ctaButton":568,"ctaLink":569},[523],{"data":17702,"content":17703,"nodeType":74},{},[17704,17710],{"data":17705,"content":17706,"nodeType":536},{},[17707],{"data":17708,"marks":17709,"value":535,"nodeType":82},{},[],{"data":17711,"content":17712,"nodeType":87},{},[17713],{"data":17714,"marks":17715,"value":193,"nodeType":82},{},[],{"metadata":17717,"sys":17720,"fields":17725},{"tags":17718,"concepts":17719},[],[],{"space":17721,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":17723,"publishedVersion":556,"revision":24,"locale":29},{"sys":17722},{"type":12,"linkType":13,"id":14},{"sys":17724},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":17726},{"url":560,"details":17727,"fileName":566,"contentType":567},{"size":562,"image":17728},{"width":564,"height":565},{"sys":17730,"fields":17733},{"id":17731,"createdAt":17732},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":17734,"slug":17735,"articleIntro":17734,"category":17736},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[17737],{"metadata":17738,"sys":17741,"fields":17748},{"tags":17739,"concepts":17740},[],[],{"space":17742,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":17744,"publishedVersion":514,"revision":43,"contentType":17746,"locale":29},{"sys":17743},{"type":12,"linkType":13,"id":14},{"sys":17745},{"id":21,"type":12,"linkType":22},{"sys":17747},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":17749,"metaTitle":524,"metaDescription":525,"mainTitle":17750,"subtitle":543,"heroImage":17765,"ctaButton":568,"ctaLink":569},[523],{"data":17751,"content":17752,"nodeType":74},{},[17753,17759],{"data":17754,"content":17755,"nodeType":536},{},[17756],{"data":17757,"marks":17758,"value":535,"nodeType":82},{},[],{"data":17760,"content":17761,"nodeType":87},{},[17762],{"data":17763,"marks":17764,"value":193,"nodeType":82},{},[],{"metadata":17766,"sys":17769,"fields":17774},{"tags":17767,"concepts":17768},[],[],{"space":17770,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":17772,"publishedVersion":556,"revision":24,"locale":29},{"sys":17771},{"type":12,"linkType":13,"id":14},{"sys":17773},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":17775},{"url":560,"details":17776,"fileName":566,"contentType":567},{"size":562,"image":17777},{"width":564,"height":565},{"sys":17779,"fields":17782},{"id":17780,"createdAt":17781},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":17783,"slug":17784,"articleIntro":-1,"category":17785},"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",[17786],{"metadata":17787,"sys":17790,"fields":17797},{"tags":17788,"concepts":17789},[],[],{"space":17791,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":17793,"publishedVersion":514,"revision":43,"contentType":17795,"locale":29},{"sys":17792},{"type":12,"linkType":13,"id":14},{"sys":17794},{"id":21,"type":12,"linkType":22},{"sys":17796},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":17798,"metaTitle":524,"metaDescription":525,"mainTitle":17799,"subtitle":543,"heroImage":17814,"ctaButton":568,"ctaLink":569},[523],{"data":17800,"content":17801,"nodeType":74},{},[17802,17808],{"data":17803,"content":17804,"nodeType":536},{},[17805],{"data":17806,"marks":17807,"value":535,"nodeType":82},{},[],{"data":17809,"content":17810,"nodeType":87},{},[17811],{"data":17812,"marks":17813,"value":193,"nodeType":82},{},[],{"metadata":17815,"sys":17818,"fields":17823},{"tags":17816,"concepts":17817},[],[],{"space":17819,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":17821,"publishedVersion":556,"revision":24,"locale":29},{"sys":17820},{"type":12,"linkType":13,"id":14},{"sys":17822},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":17824},{"url":560,"details":17825,"fileName":566,"contentType":567},{"size":562,"image":17826},{"width":564,"height":565},{"sys":17828,"fields":17831},{"id":17829,"createdAt":17830},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":17832,"slug":17833,"articleIntro":17834,"category":17835},"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.",[17836],{"metadata":17837,"sys":17840,"fields":17847},{"tags":17838,"concepts":17839},[],[],{"space":17841,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":17843,"publishedVersion":514,"revision":43,"contentType":17845,"locale":29},{"sys":17842},{"type":12,"linkType":13,"id":14},{"sys":17844},{"id":21,"type":12,"linkType":22},{"sys":17846},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":17848,"metaTitle":524,"metaDescription":525,"mainTitle":17849,"subtitle":543,"heroImage":17864,"ctaButton":568,"ctaLink":569},[523],{"data":17850,"content":17851,"nodeType":74},{},[17852,17858],{"data":17853,"content":17854,"nodeType":536},{},[17855],{"data":17856,"marks":17857,"value":535,"nodeType":82},{},[],{"data":17859,"content":17860,"nodeType":87},{},[17861],{"data":17862,"marks":17863,"value":193,"nodeType":82},{},[],{"metadata":17865,"sys":17868,"fields":17873},{"tags":17866,"concepts":17867},[],[],{"space":17869,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":17871,"publishedVersion":556,"revision":24,"locale":29},{"sys":17870},{"type":12,"linkType":13,"id":14},{"sys":17872},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":17874},{"url":560,"details":17875,"fileName":566,"contentType":567},{"size":562,"image":17876},{"width":564,"height":565},{"sys":17878,"fields":17881},{"id":17879,"createdAt":17880},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":17882,"slug":17883,"articleIntro":17882,"category":17884},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[17885],{"metadata":17886,"sys":17889,"fields":17896},{"tags":17887,"concepts":17888},[],[],{"space":17890,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":17892,"publishedVersion":514,"revision":43,"contentType":17894,"locale":29},{"sys":17891},{"type":12,"linkType":13,"id":14},{"sys":17893},{"id":21,"type":12,"linkType":22},{"sys":17895},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":17897,"metaTitle":524,"metaDescription":525,"mainTitle":17898,"subtitle":543,"heroImage":17913,"ctaButton":568,"ctaLink":569},[523],{"data":17899,"content":17900,"nodeType":74},{},[17901,17907],{"data":17902,"content":17903,"nodeType":536},{},[17904],{"data":17905,"marks":17906,"value":535,"nodeType":82},{},[],{"data":17908,"content":17909,"nodeType":87},{},[17910],{"data":17911,"marks":17912,"value":193,"nodeType":82},{},[],{"metadata":17914,"sys":17917,"fields":17922},{"tags":17915,"concepts":17916},[],[],{"space":17918,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":17920,"publishedVersion":556,"revision":24,"locale":29},{"sys":17919},{"type":12,"linkType":13,"id":14},{"sys":17921},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":17923},{"url":560,"details":17924,"fileName":566,"contentType":567},{"size":562,"image":17925},{"width":564,"height":565},{"sys":17927,"fields":17930},{"id":17928,"createdAt":17929},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":17931,"slug":17932,"articleIntro":-1,"category":17933},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[17934],{"metadata":17935,"sys":17938,"fields":17945},{"tags":17936,"concepts":17937},[],[],{"space":17939,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":17941,"publishedVersion":514,"revision":43,"contentType":17943,"locale":29},{"sys":17940},{"type":12,"linkType":13,"id":14},{"sys":17942},{"id":21,"type":12,"linkType":22},{"sys":17944},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":17946,"metaTitle":524,"metaDescription":525,"mainTitle":17947,"subtitle":543,"heroImage":17962,"ctaButton":568,"ctaLink":569},[523],{"data":17948,"content":17949,"nodeType":74},{},[17950,17956],{"data":17951,"content":17952,"nodeType":536},{},[17953],{"data":17954,"marks":17955,"value":535,"nodeType":82},{},[],{"data":17957,"content":17958,"nodeType":87},{},[17959],{"data":17960,"marks":17961,"value":193,"nodeType":82},{},[],{"metadata":17963,"sys":17966,"fields":17971},{"tags":17964,"concepts":17965},[],[],{"space":17967,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":17969,"publishedVersion":556,"revision":24,"locale":29},{"sys":17968},{"type":12,"linkType":13,"id":14},{"sys":17970},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":17972},{"url":560,"details":17973,"fileName":566,"contentType":567},{"size":562,"image":17974},{"width":564,"height":565},{"sys":17976,"fields":17979},{"id":17977,"createdAt":17978},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":17980,"slug":17981,"articleIntro":17980,"category":17982},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[17983],{"metadata":17984,"sys":17987,"fields":17994},{"tags":17985,"concepts":17986},[],[],{"space":17988,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":17990,"publishedVersion":514,"revision":43,"contentType":17992,"locale":29},{"sys":17989},{"type":12,"linkType":13,"id":14},{"sys":17991},{"id":21,"type":12,"linkType":22},{"sys":17993},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":17995,"metaTitle":524,"metaDescription":525,"mainTitle":17996,"subtitle":543,"heroImage":18011,"ctaButton":568,"ctaLink":569},[523],{"data":17997,"content":17998,"nodeType":74},{},[17999,18005],{"data":18000,"content":18001,"nodeType":536},{},[18002],{"data":18003,"marks":18004,"value":535,"nodeType":82},{},[],{"data":18006,"content":18007,"nodeType":87},{},[18008],{"data":18009,"marks":18010,"value":193,"nodeType":82},{},[],{"metadata":18012,"sys":18015,"fields":18020},{"tags":18013,"concepts":18014},[],[],{"space":18016,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":18018,"publishedVersion":556,"revision":24,"locale":29},{"sys":18017},{"type":12,"linkType":13,"id":14},{"sys":18019},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":18021},{"url":560,"details":18022,"fileName":566,"contentType":567},{"size":562,"image":18023},{"width":564,"height":565},{"sys":18025,"fields":18028},{"id":18026,"createdAt":18027},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":18029,"slug":18030,"articleIntro":-1,"category":18031},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[18032],{"metadata":18033,"sys":18036,"fields":18043},{"tags":18034,"concepts":18035},[],[],{"space":18037,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":18039,"publishedVersion":514,"revision":43,"contentType":18041,"locale":29},{"sys":18038},{"type":12,"linkType":13,"id":14},{"sys":18040},{"id":21,"type":12,"linkType":22},{"sys":18042},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":18044,"metaTitle":524,"metaDescription":525,"mainTitle":18045,"subtitle":543,"heroImage":18060,"ctaButton":568,"ctaLink":569},[523],{"data":18046,"content":18047,"nodeType":74},{},[18048,18054],{"data":18049,"content":18050,"nodeType":536},{},[18051],{"data":18052,"marks":18053,"value":535,"nodeType":82},{},[],{"data":18055,"content":18056,"nodeType":87},{},[18057],{"data":18058,"marks":18059,"value":193,"nodeType":82},{},[],{"metadata":18061,"sys":18064,"fields":18069},{"tags":18062,"concepts":18063},[],[],{"space":18065,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":18067,"publishedVersion":556,"revision":24,"locale":29},{"sys":18066},{"type":12,"linkType":13,"id":14},{"sys":18068},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":18070},{"url":560,"details":18071,"fileName":566,"contentType":567},{"size":562,"image":18072},{"width":564,"height":565},{"sys":18074,"fields":18077},{"id":18075,"createdAt":18076},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":18078,"slug":18079,"articleIntro":18078,"category":18080},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[18081],{"metadata":18082,"sys":18085,"fields":18092},{"tags":18083,"concepts":18084},[],[],{"space":18086,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":18088,"publishedVersion":514,"revision":43,"contentType":18090,"locale":29},{"sys":18087},{"type":12,"linkType":13,"id":14},{"sys":18089},{"id":21,"type":12,"linkType":22},{"sys":18091},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":18093,"metaTitle":524,"metaDescription":525,"mainTitle":18094,"subtitle":543,"heroImage":18109,"ctaButton":568,"ctaLink":569},[523],{"data":18095,"content":18096,"nodeType":74},{},[18097,18103],{"data":18098,"content":18099,"nodeType":536},{},[18100],{"data":18101,"marks":18102,"value":535,"nodeType":82},{},[],{"data":18104,"content":18105,"nodeType":87},{},[18106],{"data":18107,"marks":18108,"value":193,"nodeType":82},{},[],{"metadata":18110,"sys":18113,"fields":18118},{"tags":18111,"concepts":18112},[],[],{"space":18114,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":18116,"publishedVersion":556,"revision":24,"locale":29},{"sys":18115},{"type":12,"linkType":13,"id":14},{"sys":18117},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":18119},{"url":560,"details":18120,"fileName":566,"contentType":567},{"size":562,"image":18121},{"width":564,"height":565},{"sys":18123,"fields":18126},{"id":18124,"createdAt":18125},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":18127,"slug":18128,"articleIntro":18127,"category":18129},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[18130],{"metadata":18131,"sys":18134,"fields":18141},{"tags":18132,"concepts":18133},[],[],{"space":18135,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":18137,"publishedVersion":514,"revision":43,"contentType":18139,"locale":29},{"sys":18136},{"type":12,"linkType":13,"id":14},{"sys":18138},{"id":21,"type":12,"linkType":22},{"sys":18140},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":18142,"metaTitle":524,"metaDescription":525,"mainTitle":18143,"subtitle":543,"heroImage":18158,"ctaButton":568,"ctaLink":569},[523],{"data":18144,"content":18145,"nodeType":74},{},[18146,18152],{"data":18147,"content":18148,"nodeType":536},{},[18149],{"data":18150,"marks":18151,"value":535,"nodeType":82},{},[],{"data":18153,"content":18154,"nodeType":87},{},[18155],{"data":18156,"marks":18157,"value":193,"nodeType":82},{},[],{"metadata":18159,"sys":18162,"fields":18167},{"tags":18160,"concepts":18161},[],[],{"space":18163,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":18165,"publishedVersion":556,"revision":24,"locale":29},{"sys":18164},{"type":12,"linkType":13,"id":14},{"sys":18166},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":18168},{"url":560,"details":18169,"fileName":566,"contentType":567},{"size":562,"image":18170},{"width":564,"height":565},{"sys":18172,"fields":18175},{"id":18173,"createdAt":18174},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":18176,"slug":18177,"articleIntro":18176,"category":18178},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[18179],{"metadata":18180,"sys":18183,"fields":18190},{"tags":18181,"concepts":18182},[],[],{"space":18184,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":18186,"publishedVersion":514,"revision":43,"contentType":18188,"locale":29},{"sys":18185},{"type":12,"linkType":13,"id":14},{"sys":18187},{"id":21,"type":12,"linkType":22},{"sys":18189},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":18191,"metaTitle":524,"metaDescription":525,"mainTitle":18192,"subtitle":543,"heroImage":18207,"ctaButton":568,"ctaLink":569},[523],{"data":18193,"content":18194,"nodeType":74},{},[18195,18201],{"data":18196,"content":18197,"nodeType":536},{},[18198],{"data":18199,"marks":18200,"value":535,"nodeType":82},{},[],{"data":18202,"content":18203,"nodeType":87},{},[18204],{"data":18205,"marks":18206,"value":193,"nodeType":82},{},[],{"metadata":18208,"sys":18211,"fields":18216},{"tags":18209,"concepts":18210},[],[],{"space":18212,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":18214,"publishedVersion":556,"revision":24,"locale":29},{"sys":18213},{"type":12,"linkType":13,"id":14},{"sys":18215},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":18217},{"url":560,"details":18218,"fileName":566,"contentType":567},{"size":562,"image":18219},{"width":564,"height":565},{"sys":18221,"fields":18224},{"id":18222,"createdAt":18223},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":18225,"slug":18226,"articleIntro":-1,"category":18227},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[18228],{"metadata":18229,"sys":18232,"fields":18239},{"tags":18230,"concepts":18231},[],[],{"space":18233,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":18235,"publishedVersion":514,"revision":43,"contentType":18237,"locale":29},{"sys":18234},{"type":12,"linkType":13,"id":14},{"sys":18236},{"id":21,"type":12,"linkType":22},{"sys":18238},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":18240,"metaTitle":524,"metaDescription":525,"mainTitle":18241,"subtitle":543,"heroImage":18256,"ctaButton":568,"ctaLink":569},[523],{"data":18242,"content":18243,"nodeType":74},{},[18244,18250],{"data":18245,"content":18246,"nodeType":536},{},[18247],{"data":18248,"marks":18249,"value":535,"nodeType":82},{},[],{"data":18251,"content":18252,"nodeType":87},{},[18253],{"data":18254,"marks":18255,"value":193,"nodeType":82},{},[],{"metadata":18257,"sys":18260,"fields":18265},{"tags":18258,"concepts":18259},[],[],{"space":18261,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":18263,"publishedVersion":556,"revision":24,"locale":29},{"sys":18262},{"type":12,"linkType":13,"id":14},{"sys":18264},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":18266},{"url":560,"details":18267,"fileName":566,"contentType":567},{"size":562,"image":18268},{"width":564,"height":565},{"sys":18270,"fields":18273},{"id":18271,"createdAt":18272},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":18274,"slug":18275,"articleIntro":-1,"category":18276},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[18277],{"metadata":18278,"sys":18281,"fields":18288},{"tags":18279,"concepts":18280},[],[],{"space":18282,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":18284,"publishedVersion":514,"revision":43,"contentType":18286,"locale":29},{"sys":18283},{"type":12,"linkType":13,"id":14},{"sys":18285},{"id":21,"type":12,"linkType":22},{"sys":18287},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":18289,"metaTitle":524,"metaDescription":525,"mainTitle":18290,"subtitle":543,"heroImage":18305,"ctaButton":568,"ctaLink":569},[523],{"data":18291,"content":18292,"nodeType":74},{},[18293,18299],{"data":18294,"content":18295,"nodeType":536},{},[18296],{"data":18297,"marks":18298,"value":535,"nodeType":82},{},[],{"data":18300,"content":18301,"nodeType":87},{},[18302],{"data":18303,"marks":18304,"value":193,"nodeType":82},{},[],{"metadata":18306,"sys":18309,"fields":18314},{"tags":18307,"concepts":18308},[],[],{"space":18310,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":18312,"publishedVersion":556,"revision":24,"locale":29},{"sys":18311},{"type":12,"linkType":13,"id":14},{"sys":18313},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":18315},{"url":560,"details":18316,"fileName":566,"contentType":567},{"size":562,"image":18317},{"width":564,"height":565},{"sys":18319,"fields":18322},{"id":18320,"createdAt":18321},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":18323,"slug":18324,"articleIntro":18323,"category":18325},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[18326],{"metadata":18327,"sys":18330,"fields":18337},{"tags":18328,"concepts":18329},[],[],{"space":18331,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":18333,"publishedVersion":514,"revision":43,"contentType":18335,"locale":29},{"sys":18332},{"type":12,"linkType":13,"id":14},{"sys":18334},{"id":21,"type":12,"linkType":22},{"sys":18336},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":18338,"metaTitle":524,"metaDescription":525,"mainTitle":18339,"subtitle":543,"heroImage":18354,"ctaButton":568,"ctaLink":569},[523],{"data":18340,"content":18341,"nodeType":74},{},[18342,18348],{"data":18343,"content":18344,"nodeType":536},{},[18345],{"data":18346,"marks":18347,"value":535,"nodeType":82},{},[],{"data":18349,"content":18350,"nodeType":87},{},[18351],{"data":18352,"marks":18353,"value":193,"nodeType":82},{},[],{"metadata":18355,"sys":18358,"fields":18363},{"tags":18356,"concepts":18357},[],[],{"space":18359,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":18361,"publishedVersion":556,"revision":24,"locale":29},{"sys":18360},{"type":12,"linkType":13,"id":14},{"sys":18362},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":18364},{"url":560,"details":18365,"fileName":566,"contentType":567},{"size":562,"image":18366},{"width":564,"height":565},{"sys":18368,"fields":18371},{"id":18369,"createdAt":18370},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":18372,"slug":18373,"articleIntro":-1,"category":18374},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[18375],{"metadata":18376,"sys":18379,"fields":18386},{"tags":18377,"concepts":18378},[],[],{"space":18380,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":18382,"publishedVersion":514,"revision":43,"contentType":18384,"locale":29},{"sys":18381},{"type":12,"linkType":13,"id":14},{"sys":18383},{"id":21,"type":12,"linkType":22},{"sys":18385},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":18387,"metaTitle":524,"metaDescription":525,"mainTitle":18388,"subtitle":543,"heroImage":18403,"ctaButton":568,"ctaLink":569},[523],{"data":18389,"content":18390,"nodeType":74},{},[18391,18397],{"data":18392,"content":18393,"nodeType":536},{},[18394],{"data":18395,"marks":18396,"value":535,"nodeType":82},{},[],{"data":18398,"content":18399,"nodeType":87},{},[18400],{"data":18401,"marks":18402,"value":193,"nodeType":82},{},[],{"metadata":18404,"sys":18407,"fields":18412},{"tags":18405,"concepts":18406},[],[],{"space":18408,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":18410,"publishedVersion":556,"revision":24,"locale":29},{"sys":18409},{"type":12,"linkType":13,"id":14},{"sys":18411},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":18413},{"url":560,"details":18414,"fileName":566,"contentType":567},{"size":562,"image":18415},{"width":564,"height":565},{"sys":18417,"fields":18420},{"id":18418,"createdAt":18419},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":18421,"slug":18422,"articleIntro":18421,"category":18423},"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",[18424],{"metadata":18425,"sys":18428,"fields":18435},{"tags":18426,"concepts":18427},[],[],{"space":18429,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":18431,"publishedVersion":514,"revision":43,"contentType":18433,"locale":29},{"sys":18430},{"type":12,"linkType":13,"id":14},{"sys":18432},{"id":21,"type":12,"linkType":22},{"sys":18434},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":18436,"metaTitle":524,"metaDescription":525,"mainTitle":18437,"subtitle":543,"heroImage":18452,"ctaButton":568,"ctaLink":569},[523],{"data":18438,"content":18439,"nodeType":74},{},[18440,18446],{"data":18441,"content":18442,"nodeType":536},{},[18443],{"data":18444,"marks":18445,"value":535,"nodeType":82},{},[],{"data":18447,"content":18448,"nodeType":87},{},[18449],{"data":18450,"marks":18451,"value":193,"nodeType":82},{},[],{"metadata":18453,"sys":18456,"fields":18461},{"tags":18454,"concepts":18455},[],[],{"space":18457,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":18459,"publishedVersion":556,"revision":24,"locale":29},{"sys":18458},{"type":12,"linkType":13,"id":14},{"sys":18460},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":18462},{"url":560,"details":18463,"fileName":566,"contentType":567},{"size":562,"image":18464},{"width":564,"height":565},{"sys":18466,"fields":18469},{"id":18467,"createdAt":18468},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":18470,"slug":18471,"articleIntro":18470,"category":18472},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[18473],{"metadata":18474,"sys":18477,"fields":18484},{"tags":18475,"concepts":18476},[],[],{"space":18478,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":18480,"publishedVersion":514,"revision":43,"contentType":18482,"locale":29},{"sys":18479},{"type":12,"linkType":13,"id":14},{"sys":18481},{"id":21,"type":12,"linkType":22},{"sys":18483},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":18485,"metaTitle":524,"metaDescription":525,"mainTitle":18486,"subtitle":543,"heroImage":18501,"ctaButton":568,"ctaLink":569},[523],{"data":18487,"content":18488,"nodeType":74},{},[18489,18495],{"data":18490,"content":18491,"nodeType":536},{},[18492],{"data":18493,"marks":18494,"value":535,"nodeType":82},{},[],{"data":18496,"content":18497,"nodeType":87},{},[18498],{"data":18499,"marks":18500,"value":193,"nodeType":82},{},[],{"metadata":18502,"sys":18505,"fields":18510},{"tags":18503,"concepts":18504},[],[],{"space":18506,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":18508,"publishedVersion":556,"revision":24,"locale":29},{"sys":18507},{"type":12,"linkType":13,"id":14},{"sys":18509},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":18511},{"url":560,"details":18512,"fileName":566,"contentType":567},{"size":562,"image":18513},{"width":564,"height":565},{"sys":18515,"fields":18518},{"id":18516,"createdAt":18517},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":18519,"slug":18520,"articleIntro":18519,"category":18521},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[18522],{"metadata":18523,"sys":18526,"fields":18533},{"tags":18524,"concepts":18525},[],[],{"space":18527,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":18529,"publishedVersion":514,"revision":43,"contentType":18531,"locale":29},{"sys":18528},{"type":12,"linkType":13,"id":14},{"sys":18530},{"id":21,"type":12,"linkType":22},{"sys":18532},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":18534,"metaTitle":524,"metaDescription":525,"mainTitle":18535,"subtitle":543,"heroImage":18550,"ctaButton":568,"ctaLink":569},[523],{"data":18536,"content":18537,"nodeType":74},{},[18538,18544],{"data":18539,"content":18540,"nodeType":536},{},[18541],{"data":18542,"marks":18543,"value":535,"nodeType":82},{},[],{"data":18545,"content":18546,"nodeType":87},{},[18547],{"data":18548,"marks":18549,"value":193,"nodeType":82},{},[],{"metadata":18551,"sys":18554,"fields":18559},{"tags":18552,"concepts":18553},[],[],{"space":18555,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":18557,"publishedVersion":556,"revision":24,"locale":29},{"sys":18556},{"type":12,"linkType":13,"id":14},{"sys":18558},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":18560},{"url":560,"details":18561,"fileName":566,"contentType":567},{"size":562,"image":18562},{"width":564,"height":565},{"sys":18564,"fields":18567},{"id":18565,"createdAt":18566},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":18568,"slug":18569,"articleIntro":18568,"category":18570},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[18571],{"metadata":18572,"sys":18575,"fields":18582},{"tags":18573,"concepts":18574},[],[],{"space":18576,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":18578,"publishedVersion":514,"revision":43,"contentType":18580,"locale":29},{"sys":18577},{"type":12,"linkType":13,"id":14},{"sys":18579},{"id":21,"type":12,"linkType":22},{"sys":18581},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":18583,"metaTitle":524,"metaDescription":525,"mainTitle":18584,"subtitle":543,"heroImage":18599,"ctaButton":568,"ctaLink":569},[523],{"data":18585,"content":18586,"nodeType":74},{},[18587,18593],{"data":18588,"content":18589,"nodeType":536},{},[18590],{"data":18591,"marks":18592,"value":535,"nodeType":82},{},[],{"data":18594,"content":18595,"nodeType":87},{},[18596],{"data":18597,"marks":18598,"value":193,"nodeType":82},{},[],{"metadata":18600,"sys":18603,"fields":18608},{"tags":18601,"concepts":18602},[],[],{"space":18604,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":18606,"publishedVersion":556,"revision":24,"locale":29},{"sys":18605},{"type":12,"linkType":13,"id":14},{"sys":18607},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":18609},{"url":560,"details":18610,"fileName":566,"contentType":567},{"size":562,"image":18611},{"width":564,"height":565},{"sys":18613,"fields":18616},{"id":18614,"createdAt":18615},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":18617,"slug":18618,"articleIntro":18617,"category":18619},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[18620],{"metadata":18621,"sys":18624,"fields":18631},{"tags":18622,"concepts":18623},[],[],{"space":18625,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":18627,"publishedVersion":514,"revision":43,"contentType":18629,"locale":29},{"sys":18626},{"type":12,"linkType":13,"id":14},{"sys":18628},{"id":21,"type":12,"linkType":22},{"sys":18630},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":18632,"metaTitle":524,"metaDescription":525,"mainTitle":18633,"subtitle":543,"heroImage":18648,"ctaButton":568,"ctaLink":569},[523],{"data":18634,"content":18635,"nodeType":74},{},[18636,18642],{"data":18637,"content":18638,"nodeType":536},{},[18639],{"data":18640,"marks":18641,"value":535,"nodeType":82},{},[],{"data":18643,"content":18644,"nodeType":87},{},[18645],{"data":18646,"marks":18647,"value":193,"nodeType":82},{},[],{"metadata":18649,"sys":18652,"fields":18657},{"tags":18650,"concepts":18651},[],[],{"space":18653,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":18655,"publishedVersion":556,"revision":24,"locale":29},{"sys":18654},{"type":12,"linkType":13,"id":14},{"sys":18656},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":18658},{"url":560,"details":18659,"fileName":566,"contentType":567},{"size":562,"image":18660},{"width":564,"height":565},{"sys":18662,"fields":18665},{"id":18663,"createdAt":18664},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":18666,"slug":18667,"articleIntro":18666,"category":18668},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[18669],{"metadata":18670,"sys":18673,"fields":18680},{"tags":18671,"concepts":18672},[],[],{"space":18674,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":18676,"publishedVersion":514,"revision":43,"contentType":18678,"locale":29},{"sys":18675},{"type":12,"linkType":13,"id":14},{"sys":18677},{"id":21,"type":12,"linkType":22},{"sys":18679},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":18681,"metaTitle":524,"metaDescription":525,"mainTitle":18682,"subtitle":543,"heroImage":18697,"ctaButton":568,"ctaLink":569},[523],{"data":18683,"content":18684,"nodeType":74},{},[18685,18691],{"data":18686,"content":18687,"nodeType":536},{},[18688],{"data":18689,"marks":18690,"value":535,"nodeType":82},{},[],{"data":18692,"content":18693,"nodeType":87},{},[18694],{"data":18695,"marks":18696,"value":193,"nodeType":82},{},[],{"metadata":18698,"sys":18701,"fields":18706},{"tags":18699,"concepts":18700},[],[],{"space":18702,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":18704,"publishedVersion":556,"revision":24,"locale":29},{"sys":18703},{"type":12,"linkType":13,"id":14},{"sys":18705},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":18707},{"url":560,"details":18708,"fileName":566,"contentType":567},{"size":562,"image":18709},{"width":564,"height":565},{"sys":18711,"fields":18714},{"id":18712,"createdAt":18713},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":18715,"slug":18716,"articleIntro":18715,"category":18717},"Compte 58 - Virements internes","compte-58-virements-internes",[18718],{"metadata":18719,"sys":18722,"fields":18729},{"tags":18720,"concepts":18721},[],[],{"space":18723,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":18725,"publishedVersion":514,"revision":43,"contentType":18727,"locale":29},{"sys":18724},{"type":12,"linkType":13,"id":14},{"sys":18726},{"id":21,"type":12,"linkType":22},{"sys":18728},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":18730,"metaTitle":524,"metaDescription":525,"mainTitle":18731,"subtitle":543,"heroImage":18746,"ctaButton":568,"ctaLink":569},[523],{"data":18732,"content":18733,"nodeType":74},{},[18734,18740],{"data":18735,"content":18736,"nodeType":536},{},[18737],{"data":18738,"marks":18739,"value":535,"nodeType":82},{},[],{"data":18741,"content":18742,"nodeType":87},{},[18743],{"data":18744,"marks":18745,"value":193,"nodeType":82},{},[],{"metadata":18747,"sys":18750,"fields":18755},{"tags":18748,"concepts":18749},[],[],{"space":18751,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":18753,"publishedVersion":556,"revision":24,"locale":29},{"sys":18752},{"type":12,"linkType":13,"id":14},{"sys":18754},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":18756},{"url":560,"details":18757,"fileName":566,"contentType":567},{"size":562,"image":18758},{"width":564,"height":565},{"sys":18760,"fields":18763},{"id":18761,"createdAt":18762},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":18764,"slug":18765,"articleIntro":18764,"category":18766},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[18767],{"metadata":18768,"sys":18771,"fields":18778},{"tags":18769,"concepts":18770},[],[],{"space":18772,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":18774,"publishedVersion":514,"revision":43,"contentType":18776,"locale":29},{"sys":18773},{"type":12,"linkType":13,"id":14},{"sys":18775},{"id":21,"type":12,"linkType":22},{"sys":18777},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":18779,"metaTitle":524,"metaDescription":525,"mainTitle":18780,"subtitle":543,"heroImage":18795,"ctaButton":568,"ctaLink":569},[523],{"data":18781,"content":18782,"nodeType":74},{},[18783,18789],{"data":18784,"content":18785,"nodeType":536},{},[18786],{"data":18787,"marks":18788,"value":535,"nodeType":82},{},[],{"data":18790,"content":18791,"nodeType":87},{},[18792],{"data":18793,"marks":18794,"value":193,"nodeType":82},{},[],{"metadata":18796,"sys":18799,"fields":18804},{"tags":18797,"concepts":18798},[],[],{"space":18800,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":18802,"publishedVersion":556,"revision":24,"locale":29},{"sys":18801},{"type":12,"linkType":13,"id":14},{"sys":18803},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":18805},{"url":560,"details":18806,"fileName":566,"contentType":567},{"size":562,"image":18807},{"width":564,"height":565},{"sys":18809,"fields":18812},{"id":18810,"createdAt":18811},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":18813,"slug":18814,"articleIntro":18813,"category":18815},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[18816],{"metadata":18817,"sys":18820,"fields":18827},{"tags":18818,"concepts":18819},[],[],{"space":18821,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":18823,"publishedVersion":514,"revision":43,"contentType":18825,"locale":29},{"sys":18822},{"type":12,"linkType":13,"id":14},{"sys":18824},{"id":21,"type":12,"linkType":22},{"sys":18826},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":18828,"metaTitle":524,"metaDescription":525,"mainTitle":18829,"subtitle":543,"heroImage":18844,"ctaButton":568,"ctaLink":569},[523],{"data":18830,"content":18831,"nodeType":74},{},[18832,18838],{"data":18833,"content":18834,"nodeType":536},{},[18835],{"data":18836,"marks":18837,"value":535,"nodeType":82},{},[],{"data":18839,"content":18840,"nodeType":87},{},[18841],{"data":18842,"marks":18843,"value":193,"nodeType":82},{},[],{"metadata":18845,"sys":18848,"fields":18853},{"tags":18846,"concepts":18847},[],[],{"space":18849,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":18851,"publishedVersion":556,"revision":24,"locale":29},{"sys":18850},{"type":12,"linkType":13,"id":14},{"sys":18852},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":18854},{"url":560,"details":18855,"fileName":566,"contentType":567},{"size":562,"image":18856},{"width":564,"height":565},{"sys":18858,"fields":18861},{"id":18859,"createdAt":18860},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":18862,"slug":18863,"articleIntro":18862,"category":18864},"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",[18865],{"metadata":18866,"sys":18869,"fields":18876},{"tags":18867,"concepts":18868},[],[],{"space":18870,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":18872,"publishedVersion":514,"revision":43,"contentType":18874,"locale":29},{"sys":18871},{"type":12,"linkType":13,"id":14},{"sys":18873},{"id":21,"type":12,"linkType":22},{"sys":18875},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":18877,"metaTitle":524,"metaDescription":525,"mainTitle":18878,"subtitle":543,"heroImage":18893,"ctaButton":568,"ctaLink":569},[523],{"data":18879,"content":18880,"nodeType":74},{},[18881,18887],{"data":18882,"content":18883,"nodeType":536},{},[18884],{"data":18885,"marks":18886,"value":535,"nodeType":82},{},[],{"data":18888,"content":18889,"nodeType":87},{},[18890],{"data":18891,"marks":18892,"value":193,"nodeType":82},{},[],{"metadata":18894,"sys":18897,"fields":18902},{"tags":18895,"concepts":18896},[],[],{"space":18898,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":18900,"publishedVersion":556,"revision":24,"locale":29},{"sys":18899},{"type":12,"linkType":13,"id":14},{"sys":18901},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":18903},{"url":560,"details":18904,"fileName":566,"contentType":567},{"size":562,"image":18905},{"width":564,"height":565},{"sys":18907,"fields":18910},{"id":18908,"createdAt":18909},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":18911,"slug":18912,"articleIntro":-1,"category":18913},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[18914],{"metadata":18915,"sys":18918,"fields":18925},{"tags":18916,"concepts":18917},[],[],{"space":18919,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":18921,"publishedVersion":514,"revision":43,"contentType":18923,"locale":29},{"sys":18920},{"type":12,"linkType":13,"id":14},{"sys":18922},{"id":21,"type":12,"linkType":22},{"sys":18924},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":18926,"metaTitle":524,"metaDescription":525,"mainTitle":18927,"subtitle":543,"heroImage":18942,"ctaButton":568,"ctaLink":569},[523],{"data":18928,"content":18929,"nodeType":74},{},[18930,18936],{"data":18931,"content":18932,"nodeType":536},{},[18933],{"data":18934,"marks":18935,"value":535,"nodeType":82},{},[],{"data":18937,"content":18938,"nodeType":87},{},[18939],{"data":18940,"marks":18941,"value":193,"nodeType":82},{},[],{"metadata":18943,"sys":18946,"fields":18951},{"tags":18944,"concepts":18945},[],[],{"space":18947,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":18949,"publishedVersion":556,"revision":24,"locale":29},{"sys":18948},{"type":12,"linkType":13,"id":14},{"sys":18950},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":18952},{"url":560,"details":18953,"fileName":566,"contentType":567},{"size":562,"image":18954},{"width":564,"height":565},{"sys":18956,"fields":18959},{"id":18957,"createdAt":18958},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":18960,"slug":18961,"articleIntro":-1,"category":18962},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[18963],{"metadata":18964,"sys":18967,"fields":18974},{"tags":18965,"concepts":18966},[],[],{"space":18968,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":18970,"publishedVersion":514,"revision":43,"contentType":18972,"locale":29},{"sys":18969},{"type":12,"linkType":13,"id":14},{"sys":18971},{"id":21,"type":12,"linkType":22},{"sys":18973},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":18975,"metaTitle":524,"metaDescription":525,"mainTitle":18976,"subtitle":543,"heroImage":18991,"ctaButton":568,"ctaLink":569},[523],{"data":18977,"content":18978,"nodeType":74},{},[18979,18985],{"data":18980,"content":18981,"nodeType":536},{},[18982],{"data":18983,"marks":18984,"value":535,"nodeType":82},{},[],{"data":18986,"content":18987,"nodeType":87},{},[18988],{"data":18989,"marks":18990,"value":193,"nodeType":82},{},[],{"metadata":18992,"sys":18995,"fields":19000},{"tags":18993,"concepts":18994},[],[],{"space":18996,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":18998,"publishedVersion":556,"revision":24,"locale":29},{"sys":18997},{"type":12,"linkType":13,"id":14},{"sys":18999},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":19001},{"url":560,"details":19002,"fileName":566,"contentType":567},{"size":562,"image":19003},{"width":564,"height":565},{"sys":19005,"fields":19008},{"id":19006,"createdAt":19007},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":19009,"slug":19010,"articleIntro":19009,"category":19011},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[19012],{"metadata":19013,"sys":19016,"fields":19023},{"tags":19014,"concepts":19015},[],[],{"space":19017,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":19019,"publishedVersion":514,"revision":43,"contentType":19021,"locale":29},{"sys":19018},{"type":12,"linkType":13,"id":14},{"sys":19020},{"id":21,"type":12,"linkType":22},{"sys":19022},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":19024,"metaTitle":524,"metaDescription":525,"mainTitle":19025,"subtitle":543,"heroImage":19040,"ctaButton":568,"ctaLink":569},[523],{"data":19026,"content":19027,"nodeType":74},{},[19028,19034],{"data":19029,"content":19030,"nodeType":536},{},[19031],{"data":19032,"marks":19033,"value":535,"nodeType":82},{},[],{"data":19035,"content":19036,"nodeType":87},{},[19037],{"data":19038,"marks":19039,"value":193,"nodeType":82},{},[],{"metadata":19041,"sys":19044,"fields":19049},{"tags":19042,"concepts":19043},[],[],{"space":19045,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":19047,"publishedVersion":556,"revision":24,"locale":29},{"sys":19046},{"type":12,"linkType":13,"id":14},{"sys":19048},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":19050},{"url":560,"details":19051,"fileName":566,"contentType":567},{"size":562,"image":19052},{"width":564,"height":565},{"sys":19054,"fields":19057},{"id":19055,"createdAt":19056},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":19058,"slug":19059,"articleIntro":-1,"category":19060},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[19061],{"metadata":19062,"sys":19065,"fields":19072},{"tags":19063,"concepts":19064},[],[],{"space":19066,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":19068,"publishedVersion":514,"revision":43,"contentType":19070,"locale":29},{"sys":19067},{"type":12,"linkType":13,"id":14},{"sys":19069},{"id":21,"type":12,"linkType":22},{"sys":19071},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":19073,"metaTitle":524,"metaDescription":525,"mainTitle":19074,"subtitle":543,"heroImage":19089,"ctaButton":568,"ctaLink":569},[523],{"data":19075,"content":19076,"nodeType":74},{},[19077,19083],{"data":19078,"content":19079,"nodeType":536},{},[19080],{"data":19081,"marks":19082,"value":535,"nodeType":82},{},[],{"data":19084,"content":19085,"nodeType":87},{},[19086],{"data":19087,"marks":19088,"value":193,"nodeType":82},{},[],{"metadata":19090,"sys":19093,"fields":19098},{"tags":19091,"concepts":19092},[],[],{"space":19094,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":19096,"publishedVersion":556,"revision":24,"locale":29},{"sys":19095},{"type":12,"linkType":13,"id":14},{"sys":19097},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":19099},{"url":560,"details":19100,"fileName":566,"contentType":567},{"size":562,"image":19101},{"width":564,"height":565},{"sys":19103,"fields":19105},{"id":19104,"createdAt":3416},"6Cyiu2vRN9DinrNv9tFLZe",{"title":19106,"slug":19107,"articleIntro":19106,"category":19108},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[19109],{"metadata":19110,"sys":19113,"fields":19120},{"tags":19111,"concepts":19112},[],[],{"space":19114,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":19116,"publishedVersion":514,"revision":43,"contentType":19118,"locale":29},{"sys":19115},{"type":12,"linkType":13,"id":14},{"sys":19117},{"id":21,"type":12,"linkType":22},{"sys":19119},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":19121,"metaTitle":524,"metaDescription":525,"mainTitle":19122,"subtitle":543,"heroImage":19137,"ctaButton":568,"ctaLink":569},[523],{"data":19123,"content":19124,"nodeType":74},{},[19125,19131],{"data":19126,"content":19127,"nodeType":536},{},[19128],{"data":19129,"marks":19130,"value":535,"nodeType":82},{},[],{"data":19132,"content":19133,"nodeType":87},{},[19134],{"data":19135,"marks":19136,"value":193,"nodeType":82},{},[],{"metadata":19138,"sys":19141,"fields":19146},{"tags":19139,"concepts":19140},[],[],{"space":19142,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":19144,"publishedVersion":556,"revision":24,"locale":29},{"sys":19143},{"type":12,"linkType":13,"id":14},{"sys":19145},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":19147},{"url":560,"details":19148,"fileName":566,"contentType":567},{"size":562,"image":19149},{"width":564,"height":565},{"sys":19151,"fields":19154},{"id":19152,"createdAt":19153},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":19155,"slug":19156,"articleIntro":19155,"category":19157},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[19158],{"metadata":19159,"sys":19162,"fields":19169},{"tags":19160,"concepts":19161},[],[],{"space":19163,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":19165,"publishedVersion":514,"revision":43,"contentType":19167,"locale":29},{"sys":19164},{"type":12,"linkType":13,"id":14},{"sys":19166},{"id":21,"type":12,"linkType":22},{"sys":19168},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":19170,"metaTitle":524,"metaDescription":525,"mainTitle":19171,"subtitle":543,"heroImage":19186,"ctaButton":568,"ctaLink":569},[523],{"data":19172,"content":19173,"nodeType":74},{},[19174,19180],{"data":19175,"content":19176,"nodeType":536},{},[19177],{"data":19178,"marks":19179,"value":535,"nodeType":82},{},[],{"data":19181,"content":19182,"nodeType":87},{},[19183],{"data":19184,"marks":19185,"value":193,"nodeType":82},{},[],{"metadata":19187,"sys":19190,"fields":19195},{"tags":19188,"concepts":19189},[],[],{"space":19191,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":19193,"publishedVersion":556,"revision":24,"locale":29},{"sys":19192},{"type":12,"linkType":13,"id":14},{"sys":19194},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":19196},{"url":560,"details":19197,"fileName":566,"contentType":567},{"size":562,"image":19198},{"width":564,"height":565},{"sys":19200,"fields":19203},{"id":19201,"createdAt":19202},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":19204,"slug":19205,"articleIntro":-1,"category":19206},"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",[19207],{"metadata":19208,"sys":19211,"fields":19218},{"tags":19209,"concepts":19210},[],[],{"space":19212,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":19214,"publishedVersion":514,"revision":43,"contentType":19216,"locale":29},{"sys":19213},{"type":12,"linkType":13,"id":14},{"sys":19215},{"id":21,"type":12,"linkType":22},{"sys":19217},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":19219,"metaTitle":524,"metaDescription":525,"mainTitle":19220,"subtitle":543,"heroImage":19235,"ctaButton":568,"ctaLink":569},[523],{"data":19221,"content":19222,"nodeType":74},{},[19223,19229],{"data":19224,"content":19225,"nodeType":536},{},[19226],{"data":19227,"marks":19228,"value":535,"nodeType":82},{},[],{"data":19230,"content":19231,"nodeType":87},{},[19232],{"data":19233,"marks":19234,"value":193,"nodeType":82},{},[],{"metadata":19236,"sys":19239,"fields":19244},{"tags":19237,"concepts":19238},[],[],{"space":19240,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":19242,"publishedVersion":556,"revision":24,"locale":29},{"sys":19241},{"type":12,"linkType":13,"id":14},{"sys":19243},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":19245},{"url":560,"details":19246,"fileName":566,"contentType":567},{"size":562,"image":19247},{"width":564,"height":565},{"sys":19249,"fields":19252},{"id":19250,"createdAt":19251},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":19253,"slug":19254,"articleIntro":19253,"category":19255},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[19256],{"metadata":19257,"sys":19260,"fields":19267},{"tags":19258,"concepts":19259},[],[],{"space":19261,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":19263,"publishedVersion":514,"revision":43,"contentType":19265,"locale":29},{"sys":19262},{"type":12,"linkType":13,"id":14},{"sys":19264},{"id":21,"type":12,"linkType":22},{"sys":19266},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":19268,"metaTitle":524,"metaDescription":525,"mainTitle":19269,"subtitle":543,"heroImage":19284,"ctaButton":568,"ctaLink":569},[523],{"data":19270,"content":19271,"nodeType":74},{},[19272,19278],{"data":19273,"content":19274,"nodeType":536},{},[19275],{"data":19276,"marks":19277,"value":535,"nodeType":82},{},[],{"data":19279,"content":19280,"nodeType":87},{},[19281],{"data":19282,"marks":19283,"value":193,"nodeType":82},{},[],{"metadata":19285,"sys":19288,"fields":19293},{"tags":19286,"concepts":19287},[],[],{"space":19289,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":19291,"publishedVersion":556,"revision":24,"locale":29},{"sys":19290},{"type":12,"linkType":13,"id":14},{"sys":19292},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":19294},{"url":560,"details":19295,"fileName":566,"contentType":567},{"size":562,"image":19296},{"width":564,"height":565},{"sys":19298,"fields":19301},{"id":19299,"createdAt":19300},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":19302,"slug":19303,"articleIntro":19302,"category":19304},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[19305],{"metadata":19306,"sys":19309,"fields":19316},{"tags":19307,"concepts":19308},[],[],{"space":19310,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":19312,"publishedVersion":514,"revision":43,"contentType":19314,"locale":29},{"sys":19311},{"type":12,"linkType":13,"id":14},{"sys":19313},{"id":21,"type":12,"linkType":22},{"sys":19315},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":19317,"metaTitle":524,"metaDescription":525,"mainTitle":19318,"subtitle":543,"heroImage":19333,"ctaButton":568,"ctaLink":569},[523],{"data":19319,"content":19320,"nodeType":74},{},[19321,19327],{"data":19322,"content":19323,"nodeType":536},{},[19324],{"data":19325,"marks":19326,"value":535,"nodeType":82},{},[],{"data":19328,"content":19329,"nodeType":87},{},[19330],{"data":19331,"marks":19332,"value":193,"nodeType":82},{},[],{"metadata":19334,"sys":19337,"fields":19342},{"tags":19335,"concepts":19336},[],[],{"space":19338,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":19340,"publishedVersion":556,"revision":24,"locale":29},{"sys":19339},{"type":12,"linkType":13,"id":14},{"sys":19341},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":19343},{"url":560,"details":19344,"fileName":566,"contentType":567},{"size":562,"image":19345},{"width":564,"height":565},{"sys":19347,"fields":19350},{"id":19348,"createdAt":19349},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":19351,"slug":19352,"articleIntro":-1,"category":19353},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[19354],{"metadata":19355,"sys":19358,"fields":19365},{"tags":19356,"concepts":19357},[],[],{"space":19359,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":19361,"publishedVersion":514,"revision":43,"contentType":19363,"locale":29},{"sys":19360},{"type":12,"linkType":13,"id":14},{"sys":19362},{"id":21,"type":12,"linkType":22},{"sys":19364},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":19366,"metaTitle":524,"metaDescription":525,"mainTitle":19367,"subtitle":543,"heroImage":19382,"ctaButton":568,"ctaLink":569},[523],{"data":19368,"content":19369,"nodeType":74},{},[19370,19376],{"data":19371,"content":19372,"nodeType":536},{},[19373],{"data":19374,"marks":19375,"value":535,"nodeType":82},{},[],{"data":19377,"content":19378,"nodeType":87},{},[19379],{"data":19380,"marks":19381,"value":193,"nodeType":82},{},[],{"metadata":19383,"sys":19386,"fields":19391},{"tags":19384,"concepts":19385},[],[],{"space":19387,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":19389,"publishedVersion":556,"revision":24,"locale":29},{"sys":19388},{"type":12,"linkType":13,"id":14},{"sys":19390},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":19392},{"url":560,"details":19393,"fileName":566,"contentType":567},{"size":562,"image":19394},{"width":564,"height":565},{"sys":19396,"fields":19399},{"id":19397,"createdAt":19398},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":19400,"slug":19401,"articleIntro":19400,"category":19402},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[19403],{"metadata":19404,"sys":19407,"fields":19414},{"tags":19405,"concepts":19406},[],[],{"space":19408,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":19410,"publishedVersion":514,"revision":43,"contentType":19412,"locale":29},{"sys":19409},{"type":12,"linkType":13,"id":14},{"sys":19411},{"id":21,"type":12,"linkType":22},{"sys":19413},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":19415,"metaTitle":524,"metaDescription":525,"mainTitle":19416,"subtitle":543,"heroImage":19431,"ctaButton":568,"ctaLink":569},[523],{"data":19417,"content":19418,"nodeType":74},{},[19419,19425],{"data":19420,"content":19421,"nodeType":536},{},[19422],{"data":19423,"marks":19424,"value":535,"nodeType":82},{},[],{"data":19426,"content":19427,"nodeType":87},{},[19428],{"data":19429,"marks":19430,"value":193,"nodeType":82},{},[],{"metadata":19432,"sys":19435,"fields":19440},{"tags":19433,"concepts":19434},[],[],{"space":19436,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":19438,"publishedVersion":556,"revision":24,"locale":29},{"sys":19437},{"type":12,"linkType":13,"id":14},{"sys":19439},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":19441},{"url":560,"details":19442,"fileName":566,"contentType":567},{"size":562,"image":19443},{"width":564,"height":565},{"sys":19445,"fields":19448},{"id":19446,"createdAt":19447},"162s9jHJG3pe8Lo9DnYq87","2025-05-27T13:57:19.087Z",{"title":19449,"slug":19450,"articleIntro":19449,"category":19451},"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",[19452],{"metadata":19453,"sys":19456,"fields":19463},{"tags":19454,"concepts":19455},[],[],{"space":19457,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":19459,"publishedVersion":514,"revision":43,"contentType":19461,"locale":29},{"sys":19458},{"type":12,"linkType":13,"id":14},{"sys":19460},{"id":21,"type":12,"linkType":22},{"sys":19462},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":19464,"metaTitle":524,"metaDescription":525,"mainTitle":19465,"subtitle":543,"heroImage":19480,"ctaButton":568,"ctaLink":569},[523],{"data":19466,"content":19467,"nodeType":74},{},[19468,19474],{"data":19469,"content":19470,"nodeType":536},{},[19471],{"data":19472,"marks":19473,"value":535,"nodeType":82},{},[],{"data":19475,"content":19476,"nodeType":87},{},[19477],{"data":19478,"marks":19479,"value":193,"nodeType":82},{},[],{"metadata":19481,"sys":19484,"fields":19489},{"tags":19482,"concepts":19483},[],[],{"space":19485,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":19487,"publishedVersion":556,"revision":24,"locale":29},{"sys":19486},{"type":12,"linkType":13,"id":14},{"sys":19488},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":19490},{"url":560,"details":19491,"fileName":566,"contentType":567},{"size":562,"image":19492},{"width":564,"height":565},{"sys":19494,"fields":19497},{"id":19495,"createdAt":19496},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":19498,"slug":19499,"articleIntro":19498,"category":19500},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[19501],{"metadata":19502,"sys":19505,"fields":19512},{"tags":19503,"concepts":19504},[],[],{"space":19506,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":19508,"publishedVersion":514,"revision":43,"contentType":19510,"locale":29},{"sys":19507},{"type":12,"linkType":13,"id":14},{"sys":19509},{"id":21,"type":12,"linkType":22},{"sys":19511},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":19513,"metaTitle":524,"metaDescription":525,"mainTitle":19514,"subtitle":543,"heroImage":19529,"ctaButton":568,"ctaLink":569},[523],{"data":19515,"content":19516,"nodeType":74},{},[19517,19523],{"data":19518,"content":19519,"nodeType":536},{},[19520],{"data":19521,"marks":19522,"value":535,"nodeType":82},{},[],{"data":19524,"content":19525,"nodeType":87},{},[19526],{"data":19527,"marks":19528,"value":193,"nodeType":82},{},[],{"metadata":19530,"sys":19533,"fields":19538},{"tags":19531,"concepts":19532},[],[],{"space":19534,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":19536,"publishedVersion":556,"revision":24,"locale":29},{"sys":19535},{"type":12,"linkType":13,"id":14},{"sys":19537},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":19539},{"url":560,"details":19540,"fileName":566,"contentType":567},{"size":562,"image":19541},{"width":564,"height":565},{"sys":19543,"fields":19546},{"id":19544,"createdAt":19545},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":19547,"slug":19548,"articleIntro":-1,"category":19549},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[19550],{"metadata":19551,"sys":19554,"fields":19561},{"tags":19552,"concepts":19553},[],[],{"space":19555,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":19557,"publishedVersion":514,"revision":43,"contentType":19559,"locale":29},{"sys":19556},{"type":12,"linkType":13,"id":14},{"sys":19558},{"id":21,"type":12,"linkType":22},{"sys":19560},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":19562,"metaTitle":524,"metaDescription":525,"mainTitle":19563,"subtitle":543,"heroImage":19578,"ctaButton":568,"ctaLink":569},[523],{"data":19564,"content":19565,"nodeType":74},{},[19566,19572],{"data":19567,"content":19568,"nodeType":536},{},[19569],{"data":19570,"marks":19571,"value":535,"nodeType":82},{},[],{"data":19573,"content":19574,"nodeType":87},{},[19575],{"data":19576,"marks":19577,"value":193,"nodeType":82},{},[],{"metadata":19579,"sys":19582,"fields":19587},{"tags":19580,"concepts":19581},[],[],{"space":19583,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":19585,"publishedVersion":556,"revision":24,"locale":29},{"sys":19584},{"type":12,"linkType":13,"id":14},{"sys":19586},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":19588},{"url":560,"details":19589,"fileName":566,"contentType":567},{"size":562,"image":19590},{"width":564,"height":565},{"sys":19592,"fields":19595},{"id":19593,"createdAt":19594},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":19596,"slug":19597,"articleIntro":19596,"category":19598},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[19599],{"metadata":19600,"sys":19603,"fields":19610},{"tags":19601,"concepts":19602},[],[],{"space":19604,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":19606,"publishedVersion":514,"revision":43,"contentType":19608,"locale":29},{"sys":19605},{"type":12,"linkType":13,"id":14},{"sys":19607},{"id":21,"type":12,"linkType":22},{"sys":19609},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":19611,"metaTitle":524,"metaDescription":525,"mainTitle":19612,"subtitle":543,"heroImage":19627,"ctaButton":568,"ctaLink":569},[523],{"data":19613,"content":19614,"nodeType":74},{},[19615,19621],{"data":19616,"content":19617,"nodeType":536},{},[19618],{"data":19619,"marks":19620,"value":535,"nodeType":82},{},[],{"data":19622,"content":19623,"nodeType":87},{},[19624],{"data":19625,"marks":19626,"value":193,"nodeType":82},{},[],{"metadata":19628,"sys":19631,"fields":19636},{"tags":19629,"concepts":19630},[],[],{"space":19632,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":19634,"publishedVersion":556,"revision":24,"locale":29},{"sys":19633},{"type":12,"linkType":13,"id":14},{"sys":19635},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":19637},{"url":560,"details":19638,"fileName":566,"contentType":567},{"size":562,"image":19639},{"width":564,"height":565},{"sys":19641,"fields":19644},{"id":19642,"createdAt":19643},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":19645,"slug":19646,"articleIntro":19645,"category":19647},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[19648],{"metadata":19649,"sys":19652,"fields":19659},{"tags":19650,"concepts":19651},[],[],{"space":19653,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":19655,"publishedVersion":514,"revision":43,"contentType":19657,"locale":29},{"sys":19654},{"type":12,"linkType":13,"id":14},{"sys":19656},{"id":21,"type":12,"linkType":22},{"sys":19658},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":19660,"metaTitle":524,"metaDescription":525,"mainTitle":19661,"subtitle":543,"heroImage":19676,"ctaButton":568,"ctaLink":569},[523],{"data":19662,"content":19663,"nodeType":74},{},[19664,19670],{"data":19665,"content":19666,"nodeType":536},{},[19667],{"data":19668,"marks":19669,"value":535,"nodeType":82},{},[],{"data":19671,"content":19672,"nodeType":87},{},[19673],{"data":19674,"marks":19675,"value":193,"nodeType":82},{},[],{"metadata":19677,"sys":19680,"fields":19685},{"tags":19678,"concepts":19679},[],[],{"space":19681,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":19683,"publishedVersion":556,"revision":24,"locale":29},{"sys":19682},{"type":12,"linkType":13,"id":14},{"sys":19684},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":19686},{"url":560,"details":19687,"fileName":566,"contentType":567},{"size":562,"image":19688},{"width":564,"height":565},{"sys":19690,"fields":19693},{"id":19691,"createdAt":19692},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":19694,"slug":19695,"articleIntro":-1,"category":19696},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[19697],{"metadata":19698,"sys":19701,"fields":19708},{"tags":19699,"concepts":19700},[],[],{"space":19702,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":19704,"publishedVersion":514,"revision":43,"contentType":19706,"locale":29},{"sys":19703},{"type":12,"linkType":13,"id":14},{"sys":19705},{"id":21,"type":12,"linkType":22},{"sys":19707},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":19709,"metaTitle":524,"metaDescription":525,"mainTitle":19710,"subtitle":543,"heroImage":19725,"ctaButton":568,"ctaLink":569},[523],{"data":19711,"content":19712,"nodeType":74},{},[19713,19719],{"data":19714,"content":19715,"nodeType":536},{},[19716],{"data":19717,"marks":19718,"value":535,"nodeType":82},{},[],{"data":19720,"content":19721,"nodeType":87},{},[19722],{"data":19723,"marks":19724,"value":193,"nodeType":82},{},[],{"metadata":19726,"sys":19729,"fields":19734},{"tags":19727,"concepts":19728},[],[],{"space":19730,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":19732,"publishedVersion":556,"revision":24,"locale":29},{"sys":19731},{"type":12,"linkType":13,"id":14},{"sys":19733},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":19735},{"url":560,"details":19736,"fileName":566,"contentType":567},{"size":562,"image":19737},{"width":564,"height":565},{"sys":19739,"fields":19742},{"id":19740,"createdAt":19741},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":19743,"slug":19744,"articleIntro":19743,"category":19745},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[19746],{"metadata":19747,"sys":19750,"fields":19757},{"tags":19748,"concepts":19749},[],[],{"space":19751,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":19753,"publishedVersion":514,"revision":43,"contentType":19755,"locale":29},{"sys":19752},{"type":12,"linkType":13,"id":14},{"sys":19754},{"id":21,"type":12,"linkType":22},{"sys":19756},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":19758,"metaTitle":524,"metaDescription":525,"mainTitle":19759,"subtitle":543,"heroImage":19774,"ctaButton":568,"ctaLink":569},[523],{"data":19760,"content":19761,"nodeType":74},{},[19762,19768],{"data":19763,"content":19764,"nodeType":536},{},[19765],{"data":19766,"marks":19767,"value":535,"nodeType":82},{},[],{"data":19769,"content":19770,"nodeType":87},{},[19771],{"data":19772,"marks":19773,"value":193,"nodeType":82},{},[],{"metadata":19775,"sys":19778,"fields":19783},{"tags":19776,"concepts":19777},[],[],{"space":19779,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":19781,"publishedVersion":556,"revision":24,"locale":29},{"sys":19780},{"type":12,"linkType":13,"id":14},{"sys":19782},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":19784},{"url":560,"details":19785,"fileName":566,"contentType":567},{"size":562,"image":19786},{"width":564,"height":565},{"sys":19788,"fields":19791},{"id":19789,"createdAt":19790},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":19792,"slug":19793,"articleIntro":19792,"category":19794},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[19795],{"metadata":19796,"sys":19799,"fields":19806},{"tags":19797,"concepts":19798},[],[],{"space":19800,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":19802,"publishedVersion":514,"revision":43,"contentType":19804,"locale":29},{"sys":19801},{"type":12,"linkType":13,"id":14},{"sys":19803},{"id":21,"type":12,"linkType":22},{"sys":19805},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":19807,"metaTitle":524,"metaDescription":525,"mainTitle":19808,"subtitle":543,"heroImage":19823,"ctaButton":568,"ctaLink":569},[523],{"data":19809,"content":19810,"nodeType":74},{},[19811,19817],{"data":19812,"content":19813,"nodeType":536},{},[19814],{"data":19815,"marks":19816,"value":535,"nodeType":82},{},[],{"data":19818,"content":19819,"nodeType":87},{},[19820],{"data":19821,"marks":19822,"value":193,"nodeType":82},{},[],{"metadata":19824,"sys":19827,"fields":19832},{"tags":19825,"concepts":19826},[],[],{"space":19828,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":19830,"publishedVersion":556,"revision":24,"locale":29},{"sys":19829},{"type":12,"linkType":13,"id":14},{"sys":19831},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":19833},{"url":560,"details":19834,"fileName":566,"contentType":567},{"size":562,"image":19835},{"width":564,"height":565},{"sys":19837,"fields":19840},{"id":19838,"createdAt":19839},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":19841,"slug":19842,"articleIntro":19841,"category":19843},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[19844],{"metadata":19845,"sys":19848,"fields":19855},{"tags":19846,"concepts":19847},[],[],{"space":19849,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":19851,"publishedVersion":514,"revision":43,"contentType":19853,"locale":29},{"sys":19850},{"type":12,"linkType":13,"id":14},{"sys":19852},{"id":21,"type":12,"linkType":22},{"sys":19854},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":19856,"metaTitle":524,"metaDescription":525,"mainTitle":19857,"subtitle":543,"heroImage":19872,"ctaButton":568,"ctaLink":569},[523],{"data":19858,"content":19859,"nodeType":74},{},[19860,19866],{"data":19861,"content":19862,"nodeType":536},{},[19863],{"data":19864,"marks":19865,"value":535,"nodeType":82},{},[],{"data":19867,"content":19868,"nodeType":87},{},[19869],{"data":19870,"marks":19871,"value":193,"nodeType":82},{},[],{"metadata":19873,"sys":19876,"fields":19881},{"tags":19874,"concepts":19875},[],[],{"space":19877,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":19879,"publishedVersion":556,"revision":24,"locale":29},{"sys":19878},{"type":12,"linkType":13,"id":14},{"sys":19880},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":19882},{"url":560,"details":19883,"fileName":566,"contentType":567},{"size":562,"image":19884},{"width":564,"height":565},{"sys":19886,"fields":19889},{"id":19887,"createdAt":19888},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":19890,"slug":19891,"articleIntro":19890,"category":19892},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[19893],{"metadata":19894,"sys":19897,"fields":19904},{"tags":19895,"concepts":19896},[],[],{"space":19898,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":19900,"publishedVersion":514,"revision":43,"contentType":19902,"locale":29},{"sys":19899},{"type":12,"linkType":13,"id":14},{"sys":19901},{"id":21,"type":12,"linkType":22},{"sys":19903},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":19905,"metaTitle":524,"metaDescription":525,"mainTitle":19906,"subtitle":543,"heroImage":19921,"ctaButton":568,"ctaLink":569},[523],{"data":19907,"content":19908,"nodeType":74},{},[19909,19915],{"data":19910,"content":19911,"nodeType":536},{},[19912],{"data":19913,"marks":19914,"value":535,"nodeType":82},{},[],{"data":19916,"content":19917,"nodeType":87},{},[19918],{"data":19919,"marks":19920,"value":193,"nodeType":82},{},[],{"metadata":19922,"sys":19925,"fields":19930},{"tags":19923,"concepts":19924},[],[],{"space":19926,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":19928,"publishedVersion":556,"revision":24,"locale":29},{"sys":19927},{"type":12,"linkType":13,"id":14},{"sys":19929},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":19931},{"url":560,"details":19932,"fileName":566,"contentType":567},{"size":562,"image":19933},{"width":564,"height":565},{"sys":19935,"fields":19938},{"id":19936,"createdAt":19937},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":19939,"slug":19940,"articleIntro":19939,"category":19941},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[19942],{"metadata":19943,"sys":19946,"fields":19953},{"tags":19944,"concepts":19945},[],[],{"space":19947,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":19949,"publishedVersion":514,"revision":43,"contentType":19951,"locale":29},{"sys":19948},{"type":12,"linkType":13,"id":14},{"sys":19950},{"id":21,"type":12,"linkType":22},{"sys":19952},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":19954,"metaTitle":524,"metaDescription":525,"mainTitle":19955,"subtitle":543,"heroImage":19970,"ctaButton":568,"ctaLink":569},[523],{"data":19956,"content":19957,"nodeType":74},{},[19958,19964],{"data":19959,"content":19960,"nodeType":536},{},[19961],{"data":19962,"marks":19963,"value":535,"nodeType":82},{},[],{"data":19965,"content":19966,"nodeType":87},{},[19967],{"data":19968,"marks":19969,"value":193,"nodeType":82},{},[],{"metadata":19971,"sys":19974,"fields":19979},{"tags":19972,"concepts":19973},[],[],{"space":19975,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":19977,"publishedVersion":556,"revision":24,"locale":29},{"sys":19976},{"type":12,"linkType":13,"id":14},{"sys":19978},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":19980},{"url":560,"details":19981,"fileName":566,"contentType":567},{"size":562,"image":19982},{"width":564,"height":565},{"sys":19984,"fields":19987},{"id":19985,"createdAt":19986},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":19988,"slug":19989,"articleIntro":19988,"category":19990},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[19991],{"metadata":19992,"sys":19995,"fields":20002},{"tags":19993,"concepts":19994},[],[],{"space":19996,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":19998,"publishedVersion":514,"revision":43,"contentType":20000,"locale":29},{"sys":19997},{"type":12,"linkType":13,"id":14},{"sys":19999},{"id":21,"type":12,"linkType":22},{"sys":20001},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":20003,"metaTitle":524,"metaDescription":525,"mainTitle":20004,"subtitle":543,"heroImage":20019,"ctaButton":568,"ctaLink":569},[523],{"data":20005,"content":20006,"nodeType":74},{},[20007,20013],{"data":20008,"content":20009,"nodeType":536},{},[20010],{"data":20011,"marks":20012,"value":535,"nodeType":82},{},[],{"data":20014,"content":20015,"nodeType":87},{},[20016],{"data":20017,"marks":20018,"value":193,"nodeType":82},{},[],{"metadata":20020,"sys":20023,"fields":20028},{"tags":20021,"concepts":20022},[],[],{"space":20024,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":20026,"publishedVersion":556,"revision":24,"locale":29},{"sys":20025},{"type":12,"linkType":13,"id":14},{"sys":20027},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":20029},{"url":560,"details":20030,"fileName":566,"contentType":567},{"size":562,"image":20031},{"width":564,"height":565},{"sys":20033,"fields":20036},{"id":20034,"createdAt":20035},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":20037,"slug":20038,"articleIntro":20039,"category":20040},"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.",[20041],{"metadata":20042,"sys":20045,"fields":20052},{"tags":20043,"concepts":20044},[],[],{"space":20046,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":20048,"publishedVersion":514,"revision":43,"contentType":20050,"locale":29},{"sys":20047},{"type":12,"linkType":13,"id":14},{"sys":20049},{"id":21,"type":12,"linkType":22},{"sys":20051},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":20053,"metaTitle":524,"metaDescription":525,"mainTitle":20054,"subtitle":543,"heroImage":20069,"ctaButton":568,"ctaLink":569},[523],{"data":20055,"content":20056,"nodeType":74},{},[20057,20063],{"data":20058,"content":20059,"nodeType":536},{},[20060],{"data":20061,"marks":20062,"value":535,"nodeType":82},{},[],{"data":20064,"content":20065,"nodeType":87},{},[20066],{"data":20067,"marks":20068,"value":193,"nodeType":82},{},[],{"metadata":20070,"sys":20073,"fields":20078},{"tags":20071,"concepts":20072},[],[],{"space":20074,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":20076,"publishedVersion":556,"revision":24,"locale":29},{"sys":20075},{"type":12,"linkType":13,"id":14},{"sys":20077},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":20079},{"url":560,"details":20080,"fileName":566,"contentType":567},{"size":562,"image":20081},{"width":564,"height":565},{"sys":20083,"fields":20086},{"id":20084,"createdAt":20085},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":20087,"slug":20088,"articleIntro":20087,"category":20089},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[20090],{"metadata":20091,"sys":20094,"fields":20101},{"tags":20092,"concepts":20093},[],[],{"space":20095,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":20097,"publishedVersion":514,"revision":43,"contentType":20099,"locale":29},{"sys":20096},{"type":12,"linkType":13,"id":14},{"sys":20098},{"id":21,"type":12,"linkType":22},{"sys":20100},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":20102,"metaTitle":524,"metaDescription":525,"mainTitle":20103,"subtitle":543,"heroImage":20118,"ctaButton":568,"ctaLink":569},[523],{"data":20104,"content":20105,"nodeType":74},{},[20106,20112],{"data":20107,"content":20108,"nodeType":536},{},[20109],{"data":20110,"marks":20111,"value":535,"nodeType":82},{},[],{"data":20113,"content":20114,"nodeType":87},{},[20115],{"data":20116,"marks":20117,"value":193,"nodeType":82},{},[],{"metadata":20119,"sys":20122,"fields":20127},{"tags":20120,"concepts":20121},[],[],{"space":20123,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":20125,"publishedVersion":556,"revision":24,"locale":29},{"sys":20124},{"type":12,"linkType":13,"id":14},{"sys":20126},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":20128},{"url":560,"details":20129,"fileName":566,"contentType":567},{"size":562,"image":20130},{"width":564,"height":565},{"sys":20132,"fields":20135},{"id":20133,"createdAt":20134},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":20136,"slug":20137,"articleIntro":20136,"category":20138},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[20139],{"metadata":20140,"sys":20143,"fields":20150},{"tags":20141,"concepts":20142},[],[],{"space":20144,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":20146,"publishedVersion":514,"revision":43,"contentType":20148,"locale":29},{"sys":20145},{"type":12,"linkType":13,"id":14},{"sys":20147},{"id":21,"type":12,"linkType":22},{"sys":20149},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":20151,"metaTitle":524,"metaDescription":525,"mainTitle":20152,"subtitle":543,"heroImage":20167,"ctaButton":568,"ctaLink":569},[523],{"data":20153,"content":20154,"nodeType":74},{},[20155,20161],{"data":20156,"content":20157,"nodeType":536},{},[20158],{"data":20159,"marks":20160,"value":535,"nodeType":82},{},[],{"data":20162,"content":20163,"nodeType":87},{},[20164],{"data":20165,"marks":20166,"value":193,"nodeType":82},{},[],{"metadata":20168,"sys":20171,"fields":20176},{"tags":20169,"concepts":20170},[],[],{"space":20172,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":20174,"publishedVersion":556,"revision":24,"locale":29},{"sys":20173},{"type":12,"linkType":13,"id":14},{"sys":20175},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":20177},{"url":560,"details":20178,"fileName":566,"contentType":567},{"size":562,"image":20179},{"width":564,"height":565},{"sys":20181,"fields":20184},{"id":20182,"createdAt":20183},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":20185,"slug":20186,"articleIntro":20185,"category":20187},"2748 - Autres prêts","compte-2748-autres-prets",[20188],{"metadata":20189,"sys":20192,"fields":20199},{"tags":20190,"concepts":20191},[],[],{"space":20193,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":20195,"publishedVersion":514,"revision":43,"contentType":20197,"locale":29},{"sys":20194},{"type":12,"linkType":13,"id":14},{"sys":20196},{"id":21,"type":12,"linkType":22},{"sys":20198},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":20200,"metaTitle":524,"metaDescription":525,"mainTitle":20201,"subtitle":543,"heroImage":20216,"ctaButton":568,"ctaLink":569},[523],{"data":20202,"content":20203,"nodeType":74},{},[20204,20210],{"data":20205,"content":20206,"nodeType":536},{},[20207],{"data":20208,"marks":20209,"value":535,"nodeType":82},{},[],{"data":20211,"content":20212,"nodeType":87},{},[20213],{"data":20214,"marks":20215,"value":193,"nodeType":82},{},[],{"metadata":20217,"sys":20220,"fields":20225},{"tags":20218,"concepts":20219},[],[],{"space":20221,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":20223,"publishedVersion":556,"revision":24,"locale":29},{"sys":20222},{"type":12,"linkType":13,"id":14},{"sys":20224},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":20226},{"url":560,"details":20227,"fileName":566,"contentType":567},{"size":562,"image":20228},{"width":564,"height":565},{"sys":20230,"fields":20233},{"id":20231,"createdAt":20232},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":20234,"slug":20235,"articleIntro":20234,"category":20236},"68174 - Créances","compte-68174-creances",[20237],{"metadata":20238,"sys":20241,"fields":20248},{"tags":20239,"concepts":20240},[],[],{"space":20242,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":20244,"publishedVersion":514,"revision":43,"contentType":20246,"locale":29},{"sys":20243},{"type":12,"linkType":13,"id":14},{"sys":20245},{"id":21,"type":12,"linkType":22},{"sys":20247},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":20249,"metaTitle":524,"metaDescription":525,"mainTitle":20250,"subtitle":543,"heroImage":20265,"ctaButton":568,"ctaLink":569},[523],{"data":20251,"content":20252,"nodeType":74},{},[20253,20259],{"data":20254,"content":20255,"nodeType":536},{},[20256],{"data":20257,"marks":20258,"value":535,"nodeType":82},{},[],{"data":20260,"content":20261,"nodeType":87},{},[20262],{"data":20263,"marks":20264,"value":193,"nodeType":82},{},[],{"metadata":20266,"sys":20269,"fields":20274},{"tags":20267,"concepts":20268},[],[],{"space":20270,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":20272,"publishedVersion":556,"revision":24,"locale":29},{"sys":20271},{"type":12,"linkType":13,"id":14},{"sys":20273},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":20275},{"url":560,"details":20276,"fileName":566,"contentType":567},{"size":562,"image":20277},{"width":564,"height":565},{"sys":20279,"fields":20282},{"id":20280,"createdAt":20281},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":20283,"slug":20284,"articleIntro":20283,"category":20285},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[20286],{"metadata":20287,"sys":20290,"fields":20297},{"tags":20288,"concepts":20289},[],[],{"space":20291,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":20293,"publishedVersion":514,"revision":43,"contentType":20295,"locale":29},{"sys":20292},{"type":12,"linkType":13,"id":14},{"sys":20294},{"id":21,"type":12,"linkType":22},{"sys":20296},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":20298,"metaTitle":524,"metaDescription":525,"mainTitle":20299,"subtitle":543,"heroImage":20314,"ctaButton":568,"ctaLink":569},[523],{"data":20300,"content":20301,"nodeType":74},{},[20302,20308],{"data":20303,"content":20304,"nodeType":536},{},[20305],{"data":20306,"marks":20307,"value":535,"nodeType":82},{},[],{"data":20309,"content":20310,"nodeType":87},{},[20311],{"data":20312,"marks":20313,"value":193,"nodeType":82},{},[],{"metadata":20315,"sys":20318,"fields":20323},{"tags":20316,"concepts":20317},[],[],{"space":20319,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":20321,"publishedVersion":556,"revision":24,"locale":29},{"sys":20320},{"type":12,"linkType":13,"id":14},{"sys":20322},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":20324},{"url":560,"details":20325,"fileName":566,"contentType":567},{"size":562,"image":20326},{"width":564,"height":565},{"sys":20328,"fields":20331},{"id":20329,"createdAt":20330},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":20332,"slug":20333,"articleIntro":20332,"category":20334},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[20335],{"metadata":20336,"sys":20339,"fields":20346},{"tags":20337,"concepts":20338},[],[],{"space":20340,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":20342,"publishedVersion":514,"revision":43,"contentType":20344,"locale":29},{"sys":20341},{"type":12,"linkType":13,"id":14},{"sys":20343},{"id":21,"type":12,"linkType":22},{"sys":20345},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":20347,"metaTitle":524,"metaDescription":525,"mainTitle":20348,"subtitle":543,"heroImage":20363,"ctaButton":568,"ctaLink":569},[523],{"data":20349,"content":20350,"nodeType":74},{},[20351,20357],{"data":20352,"content":20353,"nodeType":536},{},[20354],{"data":20355,"marks":20356,"value":535,"nodeType":82},{},[],{"data":20358,"content":20359,"nodeType":87},{},[20360],{"data":20361,"marks":20362,"value":193,"nodeType":82},{},[],{"metadata":20364,"sys":20367,"fields":20372},{"tags":20365,"concepts":20366},[],[],{"space":20368,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":20370,"publishedVersion":556,"revision":24,"locale":29},{"sys":20369},{"type":12,"linkType":13,"id":14},{"sys":20371},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":20373},{"url":560,"details":20374,"fileName":566,"contentType":567},{"size":562,"image":20375},{"width":564,"height":565},{"sys":20377,"fields":20380},{"id":20378,"createdAt":20379},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":20381,"slug":20382,"articleIntro":20381,"category":20383},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[20384],{"metadata":20385,"sys":20388,"fields":20395},{"tags":20386,"concepts":20387},[],[],{"space":20389,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":20391,"publishedVersion":514,"revision":43,"contentType":20393,"locale":29},{"sys":20390},{"type":12,"linkType":13,"id":14},{"sys":20392},{"id":21,"type":12,"linkType":22},{"sys":20394},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":20396,"metaTitle":524,"metaDescription":525,"mainTitle":20397,"subtitle":543,"heroImage":20412,"ctaButton":568,"ctaLink":569},[523],{"data":20398,"content":20399,"nodeType":74},{},[20400,20406],{"data":20401,"content":20402,"nodeType":536},{},[20403],{"data":20404,"marks":20405,"value":535,"nodeType":82},{},[],{"data":20407,"content":20408,"nodeType":87},{},[20409],{"data":20410,"marks":20411,"value":193,"nodeType":82},{},[],{"metadata":20413,"sys":20416,"fields":20421},{"tags":20414,"concepts":20415},[],[],{"space":20417,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":20419,"publishedVersion":556,"revision":24,"locale":29},{"sys":20418},{"type":12,"linkType":13,"id":14},{"sys":20420},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":20422},{"url":560,"details":20423,"fileName":566,"contentType":567},{"size":562,"image":20424},{"width":564,"height":565},{"sys":20426,"fields":20429},{"id":20427,"createdAt":20428},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":20430,"slug":20431,"articleIntro":20430,"category":20432},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[20433],{"metadata":20434,"sys":20437,"fields":20444},{"tags":20435,"concepts":20436},[],[],{"space":20438,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":20440,"publishedVersion":514,"revision":43,"contentType":20442,"locale":29},{"sys":20439},{"type":12,"linkType":13,"id":14},{"sys":20441},{"id":21,"type":12,"linkType":22},{"sys":20443},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":20445,"metaTitle":524,"metaDescription":525,"mainTitle":20446,"subtitle":543,"heroImage":20461,"ctaButton":568,"ctaLink":569},[523],{"data":20447,"content":20448,"nodeType":74},{},[20449,20455],{"data":20450,"content":20451,"nodeType":536},{},[20452],{"data":20453,"marks":20454,"value":535,"nodeType":82},{},[],{"data":20456,"content":20457,"nodeType":87},{},[20458],{"data":20459,"marks":20460,"value":193,"nodeType":82},{},[],{"metadata":20462,"sys":20465,"fields":20470},{"tags":20463,"concepts":20464},[],[],{"space":20466,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":20468,"publishedVersion":556,"revision":24,"locale":29},{"sys":20467},{"type":12,"linkType":13,"id":14},{"sys":20469},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":20471},{"url":560,"details":20472,"fileName":566,"contentType":567},{"size":562,"image":20473},{"width":564,"height":565},{"sys":20475,"fields":20478},{"id":20476,"createdAt":20477},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":20479,"slug":20480,"articleIntro":20479,"category":20481},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[20482],{"metadata":20483,"sys":20486,"fields":20493},{"tags":20484,"concepts":20485},[],[],{"space":20487,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":20489,"publishedVersion":514,"revision":43,"contentType":20491,"locale":29},{"sys":20488},{"type":12,"linkType":13,"id":14},{"sys":20490},{"id":21,"type":12,"linkType":22},{"sys":20492},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":20494,"metaTitle":524,"metaDescription":525,"mainTitle":20495,"subtitle":543,"heroImage":20510,"ctaButton":568,"ctaLink":569},[523],{"data":20496,"content":20497,"nodeType":74},{},[20498,20504],{"data":20499,"content":20500,"nodeType":536},{},[20501],{"data":20502,"marks":20503,"value":535,"nodeType":82},{},[],{"data":20505,"content":20506,"nodeType":87},{},[20507],{"data":20508,"marks":20509,"value":193,"nodeType":82},{},[],{"metadata":20511,"sys":20514,"fields":20519},{"tags":20512,"concepts":20513},[],[],{"space":20515,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":20517,"publishedVersion":556,"revision":24,"locale":29},{"sys":20516},{"type":12,"linkType":13,"id":14},{"sys":20518},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":20520},{"url":560,"details":20521,"fileName":566,"contentType":567},{"size":562,"image":20522},{"width":564,"height":565},{"sys":20524,"fields":20527},{"id":20525,"createdAt":20526},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":20528,"slug":20529,"articleIntro":20528,"category":20530},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[20531],{"metadata":20532,"sys":20535,"fields":20542},{"tags":20533,"concepts":20534},[],[],{"space":20536,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":20538,"publishedVersion":514,"revision":43,"contentType":20540,"locale":29},{"sys":20537},{"type":12,"linkType":13,"id":14},{"sys":20539},{"id":21,"type":12,"linkType":22},{"sys":20541},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":20543,"metaTitle":524,"metaDescription":525,"mainTitle":20544,"subtitle":543,"heroImage":20559,"ctaButton":568,"ctaLink":569},[523],{"data":20545,"content":20546,"nodeType":74},{},[20547,20553],{"data":20548,"content":20549,"nodeType":536},{},[20550],{"data":20551,"marks":20552,"value":535,"nodeType":82},{},[],{"data":20554,"content":20555,"nodeType":87},{},[20556],{"data":20557,"marks":20558,"value":193,"nodeType":82},{},[],{"metadata":20560,"sys":20563,"fields":20568},{"tags":20561,"concepts":20562},[],[],{"space":20564,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":20566,"publishedVersion":556,"revision":24,"locale":29},{"sys":20565},{"type":12,"linkType":13,"id":14},{"sys":20567},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":20569},{"url":560,"details":20570,"fileName":566,"contentType":567},{"size":562,"image":20571},{"width":564,"height":565},{"sys":20573,"fields":20576},{"id":20574,"createdAt":20575},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":20577,"slug":20578,"articleIntro":20577,"category":20579},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[20580],{"metadata":20581,"sys":20584,"fields":20591},{"tags":20582,"concepts":20583},[],[],{"space":20585,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":20587,"publishedVersion":514,"revision":43,"contentType":20589,"locale":29},{"sys":20586},{"type":12,"linkType":13,"id":14},{"sys":20588},{"id":21,"type":12,"linkType":22},{"sys":20590},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":20592,"metaTitle":524,"metaDescription":525,"mainTitle":20593,"subtitle":543,"heroImage":20608,"ctaButton":568,"ctaLink":569},[523],{"data":20594,"content":20595,"nodeType":74},{},[20596,20602],{"data":20597,"content":20598,"nodeType":536},{},[20599],{"data":20600,"marks":20601,"value":535,"nodeType":82},{},[],{"data":20603,"content":20604,"nodeType":87},{},[20605],{"data":20606,"marks":20607,"value":193,"nodeType":82},{},[],{"metadata":20609,"sys":20612,"fields":20617},{"tags":20610,"concepts":20611},[],[],{"space":20613,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":20615,"publishedVersion":556,"revision":24,"locale":29},{"sys":20614},{"type":12,"linkType":13,"id":14},{"sys":20616},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":20618},{"url":560,"details":20619,"fileName":566,"contentType":567},{"size":562,"image":20620},{"width":564,"height":565},{"sys":20622,"fields":20625},{"id":20623,"createdAt":20624},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":20626,"slug":20627,"articleIntro":20626,"category":20628},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[20629],{"metadata":20630,"sys":20633,"fields":20640},{"tags":20631,"concepts":20632},[],[],{"space":20634,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":20636,"publishedVersion":514,"revision":43,"contentType":20638,"locale":29},{"sys":20635},{"type":12,"linkType":13,"id":14},{"sys":20637},{"id":21,"type":12,"linkType":22},{"sys":20639},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":20641,"metaTitle":524,"metaDescription":525,"mainTitle":20642,"subtitle":543,"heroImage":20657,"ctaButton":568,"ctaLink":569},[523],{"data":20643,"content":20644,"nodeType":74},{},[20645,20651],{"data":20646,"content":20647,"nodeType":536},{},[20648],{"data":20649,"marks":20650,"value":535,"nodeType":82},{},[],{"data":20652,"content":20653,"nodeType":87},{},[20654],{"data":20655,"marks":20656,"value":193,"nodeType":82},{},[],{"metadata":20658,"sys":20661,"fields":20666},{"tags":20659,"concepts":20660},[],[],{"space":20662,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":20664,"publishedVersion":556,"revision":24,"locale":29},{"sys":20663},{"type":12,"linkType":13,"id":14},{"sys":20665},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":20667},{"url":560,"details":20668,"fileName":566,"contentType":567},{"size":562,"image":20669},{"width":564,"height":565},{"sys":20671,"fields":20674},{"id":20672,"createdAt":20673},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":20675,"slug":20676,"articleIntro":20675,"category":20677},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[20678],{"metadata":20679,"sys":20682,"fields":20689},{"tags":20680,"concepts":20681},[],[],{"space":20683,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":20685,"publishedVersion":514,"revision":43,"contentType":20687,"locale":29},{"sys":20684},{"type":12,"linkType":13,"id":14},{"sys":20686},{"id":21,"type":12,"linkType":22},{"sys":20688},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":20690,"metaTitle":524,"metaDescription":525,"mainTitle":20691,"subtitle":543,"heroImage":20706,"ctaButton":568,"ctaLink":569},[523],{"data":20692,"content":20693,"nodeType":74},{},[20694,20700],{"data":20695,"content":20696,"nodeType":536},{},[20697],{"data":20698,"marks":20699,"value":535,"nodeType":82},{},[],{"data":20701,"content":20702,"nodeType":87},{},[20703],{"data":20704,"marks":20705,"value":193,"nodeType":82},{},[],{"metadata":20707,"sys":20710,"fields":20715},{"tags":20708,"concepts":20709},[],[],{"space":20711,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":20713,"publishedVersion":556,"revision":24,"locale":29},{"sys":20712},{"type":12,"linkType":13,"id":14},{"sys":20714},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":20716},{"url":560,"details":20717,"fileName":566,"contentType":567},{"size":562,"image":20718},{"width":564,"height":565},{"sys":20720,"fields":20723},{"id":20721,"createdAt":20722},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":20724,"slug":20725,"articleIntro":-1,"category":20726},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[20727],{"metadata":20728,"sys":20731,"fields":20738},{"tags":20729,"concepts":20730},[],[],{"space":20732,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":20734,"publishedVersion":514,"revision":43,"contentType":20736,"locale":29},{"sys":20733},{"type":12,"linkType":13,"id":14},{"sys":20735},{"id":21,"type":12,"linkType":22},{"sys":20737},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":20739,"metaTitle":524,"metaDescription":525,"mainTitle":20740,"subtitle":543,"heroImage":20755,"ctaButton":568,"ctaLink":569},[523],{"data":20741,"content":20742,"nodeType":74},{},[20743,20749],{"data":20744,"content":20745,"nodeType":536},{},[20746],{"data":20747,"marks":20748,"value":535,"nodeType":82},{},[],{"data":20750,"content":20751,"nodeType":87},{},[20752],{"data":20753,"marks":20754,"value":193,"nodeType":82},{},[],{"metadata":20756,"sys":20759,"fields":20764},{"tags":20757,"concepts":20758},[],[],{"space":20760,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":20762,"publishedVersion":556,"revision":24,"locale":29},{"sys":20761},{"type":12,"linkType":13,"id":14},{"sys":20763},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":20765},{"url":560,"details":20766,"fileName":566,"contentType":567},{"size":562,"image":20767},{"width":564,"height":565},{"sys":20769,"fields":20772},{"id":20770,"createdAt":20771},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":20773,"slug":20774,"articleIntro":20773,"category":20775},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[20776],{"metadata":20777,"sys":20780,"fields":20787},{"tags":20778,"concepts":20779},[],[],{"space":20781,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":20783,"publishedVersion":514,"revision":43,"contentType":20785,"locale":29},{"sys":20782},{"type":12,"linkType":13,"id":14},{"sys":20784},{"id":21,"type":12,"linkType":22},{"sys":20786},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":20788,"metaTitle":524,"metaDescription":525,"mainTitle":20789,"subtitle":543,"heroImage":20804,"ctaButton":568,"ctaLink":569},[523],{"data":20790,"content":20791,"nodeType":74},{},[20792,20798],{"data":20793,"content":20794,"nodeType":536},{},[20795],{"data":20796,"marks":20797,"value":535,"nodeType":82},{},[],{"data":20799,"content":20800,"nodeType":87},{},[20801],{"data":20802,"marks":20803,"value":193,"nodeType":82},{},[],{"metadata":20805,"sys":20808,"fields":20813},{"tags":20806,"concepts":20807},[],[],{"space":20809,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":20811,"publishedVersion":556,"revision":24,"locale":29},{"sys":20810},{"type":12,"linkType":13,"id":14},{"sys":20812},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":20814},{"url":560,"details":20815,"fileName":566,"contentType":567},{"size":562,"image":20816},{"width":564,"height":565},{"sys":20818,"fields":20821},{"id":20819,"createdAt":20820},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":20822,"slug":20823,"articleIntro":20822,"category":20824},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[20825],{"metadata":20826,"sys":20829,"fields":20836},{"tags":20827,"concepts":20828},[],[],{"space":20830,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":20832,"publishedVersion":514,"revision":43,"contentType":20834,"locale":29},{"sys":20831},{"type":12,"linkType":13,"id":14},{"sys":20833},{"id":21,"type":12,"linkType":22},{"sys":20835},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":20837,"metaTitle":524,"metaDescription":525,"mainTitle":20838,"subtitle":543,"heroImage":20853,"ctaButton":568,"ctaLink":569},[523],{"data":20839,"content":20840,"nodeType":74},{},[20841,20847],{"data":20842,"content":20843,"nodeType":536},{},[20844],{"data":20845,"marks":20846,"value":535,"nodeType":82},{},[],{"data":20848,"content":20849,"nodeType":87},{},[20850],{"data":20851,"marks":20852,"value":193,"nodeType":82},{},[],{"metadata":20854,"sys":20857,"fields":20862},{"tags":20855,"concepts":20856},[],[],{"space":20858,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":20860,"publishedVersion":556,"revision":24,"locale":29},{"sys":20859},{"type":12,"linkType":13,"id":14},{"sys":20861},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":20863},{"url":560,"details":20864,"fileName":566,"contentType":567},{"size":562,"image":20865},{"width":564,"height":565},{"sys":20867,"fields":20870},{"id":20868,"createdAt":20869},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":20871,"slug":20872,"articleIntro":-1,"category":20873},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[20874],{"metadata":20875,"sys":20878,"fields":20885},{"tags":20876,"concepts":20877},[],[],{"space":20879,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":20881,"publishedVersion":514,"revision":43,"contentType":20883,"locale":29},{"sys":20880},{"type":12,"linkType":13,"id":14},{"sys":20882},{"id":21,"type":12,"linkType":22},{"sys":20884},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":20886,"metaTitle":524,"metaDescription":525,"mainTitle":20887,"subtitle":543,"heroImage":20902,"ctaButton":568,"ctaLink":569},[523],{"data":20888,"content":20889,"nodeType":74},{},[20890,20896],{"data":20891,"content":20892,"nodeType":536},{},[20893],{"data":20894,"marks":20895,"value":535,"nodeType":82},{},[],{"data":20897,"content":20898,"nodeType":87},{},[20899],{"data":20900,"marks":20901,"value":193,"nodeType":82},{},[],{"metadata":20903,"sys":20906,"fields":20911},{"tags":20904,"concepts":20905},[],[],{"space":20907,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":20909,"publishedVersion":556,"revision":24,"locale":29},{"sys":20908},{"type":12,"linkType":13,"id":14},{"sys":20910},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":20912},{"url":560,"details":20913,"fileName":566,"contentType":567},{"size":562,"image":20914},{"width":564,"height":565},{"sys":20916,"fields":20919},{"id":20917,"createdAt":20918},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":20920,"slug":20921,"articleIntro":20920,"category":20922},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[20923],{"metadata":20924,"sys":20927,"fields":20934},{"tags":20925,"concepts":20926},[],[],{"space":20928,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":20930,"publishedVersion":514,"revision":43,"contentType":20932,"locale":29},{"sys":20929},{"type":12,"linkType":13,"id":14},{"sys":20931},{"id":21,"type":12,"linkType":22},{"sys":20933},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":20935,"metaTitle":524,"metaDescription":525,"mainTitle":20936,"subtitle":543,"heroImage":20951,"ctaButton":568,"ctaLink":569},[523],{"data":20937,"content":20938,"nodeType":74},{},[20939,20945],{"data":20940,"content":20941,"nodeType":536},{},[20942],{"data":20943,"marks":20944,"value":535,"nodeType":82},{},[],{"data":20946,"content":20947,"nodeType":87},{},[20948],{"data":20949,"marks":20950,"value":193,"nodeType":82},{},[],{"metadata":20952,"sys":20955,"fields":20960},{"tags":20953,"concepts":20954},[],[],{"space":20956,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":20958,"publishedVersion":556,"revision":24,"locale":29},{"sys":20957},{"type":12,"linkType":13,"id":14},{"sys":20959},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":20961},{"url":560,"details":20962,"fileName":566,"contentType":567},{"size":562,"image":20963},{"width":564,"height":565},{"sys":20965,"fields":20968},{"id":20966,"createdAt":20967},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":20969,"slug":20970,"articleIntro":-1,"category":20971},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[20972],{"metadata":20973,"sys":20976,"fields":20983},{"tags":20974,"concepts":20975},[],[],{"space":20977,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":20979,"publishedVersion":514,"revision":43,"contentType":20981,"locale":29},{"sys":20978},{"type":12,"linkType":13,"id":14},{"sys":20980},{"id":21,"type":12,"linkType":22},{"sys":20982},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":20984,"metaTitle":524,"metaDescription":525,"mainTitle":20985,"subtitle":543,"heroImage":21000,"ctaButton":568,"ctaLink":569},[523],{"data":20986,"content":20987,"nodeType":74},{},[20988,20994],{"data":20989,"content":20990,"nodeType":536},{},[20991],{"data":20992,"marks":20993,"value":535,"nodeType":82},{},[],{"data":20995,"content":20996,"nodeType":87},{},[20997],{"data":20998,"marks":20999,"value":193,"nodeType":82},{},[],{"metadata":21001,"sys":21004,"fields":21009},{"tags":21002,"concepts":21003},[],[],{"space":21005,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":21007,"publishedVersion":556,"revision":24,"locale":29},{"sys":21006},{"type":12,"linkType":13,"id":14},{"sys":21008},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":21010},{"url":560,"details":21011,"fileName":566,"contentType":567},{"size":562,"image":21012},{"width":564,"height":565},{"sys":21014,"fields":21017},{"id":21015,"createdAt":21016},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":21018,"slug":21019,"articleIntro":21018,"category":21020},"1688 - Intérêts courus","compte-1688-interets-courus",[21021],{"metadata":21022,"sys":21025,"fields":21032},{"tags":21023,"concepts":21024},[],[],{"space":21026,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":21028,"publishedVersion":514,"revision":43,"contentType":21030,"locale":29},{"sys":21027},{"type":12,"linkType":13,"id":14},{"sys":21029},{"id":21,"type":12,"linkType":22},{"sys":21031},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":21033,"metaTitle":524,"metaDescription":525,"mainTitle":21034,"subtitle":543,"heroImage":21049,"ctaButton":568,"ctaLink":569},[523],{"data":21035,"content":21036,"nodeType":74},{},[21037,21043],{"data":21038,"content":21039,"nodeType":536},{},[21040],{"data":21041,"marks":21042,"value":535,"nodeType":82},{},[],{"data":21044,"content":21045,"nodeType":87},{},[21046],{"data":21047,"marks":21048,"value":193,"nodeType":82},{},[],{"metadata":21050,"sys":21053,"fields":21058},{"tags":21051,"concepts":21052},[],[],{"space":21054,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":21056,"publishedVersion":556,"revision":24,"locale":29},{"sys":21055},{"type":12,"linkType":13,"id":14},{"sys":21057},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":21059},{"url":560,"details":21060,"fileName":566,"contentType":567},{"size":562,"image":21061},{"width":564,"height":565},{"sys":21063,"fields":21066},{"id":21064,"createdAt":21065},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":21067,"slug":21068,"articleIntro":21067,"category":21069},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[21070],{"metadata":21071,"sys":21074,"fields":21081},{"tags":21072,"concepts":21073},[],[],{"space":21075,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":21077,"publishedVersion":514,"revision":43,"contentType":21079,"locale":29},{"sys":21076},{"type":12,"linkType":13,"id":14},{"sys":21078},{"id":21,"type":12,"linkType":22},{"sys":21080},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":21082,"metaTitle":524,"metaDescription":525,"mainTitle":21083,"subtitle":543,"heroImage":21098,"ctaButton":568,"ctaLink":569},[523],{"data":21084,"content":21085,"nodeType":74},{},[21086,21092],{"data":21087,"content":21088,"nodeType":536},{},[21089],{"data":21090,"marks":21091,"value":535,"nodeType":82},{},[],{"data":21093,"content":21094,"nodeType":87},{},[21095],{"data":21096,"marks":21097,"value":193,"nodeType":82},{},[],{"metadata":21099,"sys":21102,"fields":21107},{"tags":21100,"concepts":21101},[],[],{"space":21103,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":21105,"publishedVersion":556,"revision":24,"locale":29},{"sys":21104},{"type":12,"linkType":13,"id":14},{"sys":21106},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":21108},{"url":560,"details":21109,"fileName":566,"contentType":567},{"size":562,"image":21110},{"width":564,"height":565},{"sys":21112,"fields":21115},{"id":21113,"createdAt":21114},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":21116,"slug":21117,"articleIntro":21116,"category":21118},"206 - Droit au bail","compte-206-droit-au-bail",[21119],{"metadata":21120,"sys":21123,"fields":21130},{"tags":21121,"concepts":21122},[],[],{"space":21124,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":21126,"publishedVersion":514,"revision":43,"contentType":21128,"locale":29},{"sys":21125},{"type":12,"linkType":13,"id":14},{"sys":21127},{"id":21,"type":12,"linkType":22},{"sys":21129},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":21131,"metaTitle":524,"metaDescription":525,"mainTitle":21132,"subtitle":543,"heroImage":21147,"ctaButton":568,"ctaLink":569},[523],{"data":21133,"content":21134,"nodeType":74},{},[21135,21141],{"data":21136,"content":21137,"nodeType":536},{},[21138],{"data":21139,"marks":21140,"value":535,"nodeType":82},{},[],{"data":21142,"content":21143,"nodeType":87},{},[21144],{"data":21145,"marks":21146,"value":193,"nodeType":82},{},[],{"metadata":21148,"sys":21151,"fields":21156},{"tags":21149,"concepts":21150},[],[],{"space":21152,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":21154,"publishedVersion":556,"revision":24,"locale":29},{"sys":21153},{"type":12,"linkType":13,"id":14},{"sys":21155},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":21157},{"url":560,"details":21158,"fileName":566,"contentType":567},{"size":562,"image":21159},{"width":564,"height":565},{"sys":21161,"fields":21164},{"id":21162,"createdAt":21163},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":21165,"slug":21166,"articleIntro":21165,"category":21167},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[21168],{"metadata":21169,"sys":21172,"fields":21179},{"tags":21170,"concepts":21171},[],[],{"space":21173,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":21175,"publishedVersion":514,"revision":43,"contentType":21177,"locale":29},{"sys":21174},{"type":12,"linkType":13,"id":14},{"sys":21176},{"id":21,"type":12,"linkType":22},{"sys":21178},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":21180,"metaTitle":524,"metaDescription":525,"mainTitle":21181,"subtitle":543,"heroImage":21196,"ctaButton":568,"ctaLink":569},[523],{"data":21182,"content":21183,"nodeType":74},{},[21184,21190],{"data":21185,"content":21186,"nodeType":536},{},[21187],{"data":21188,"marks":21189,"value":535,"nodeType":82},{},[],{"data":21191,"content":21192,"nodeType":87},{},[21193],{"data":21194,"marks":21195,"value":193,"nodeType":82},{},[],{"metadata":21197,"sys":21200,"fields":21205},{"tags":21198,"concepts":21199},[],[],{"space":21201,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":21203,"publishedVersion":556,"revision":24,"locale":29},{"sys":21202},{"type":12,"linkType":13,"id":14},{"sys":21204},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":21206},{"url":560,"details":21207,"fileName":566,"contentType":567},{"size":562,"image":21208},{"width":564,"height":565},{"sys":21210,"fields":21213},{"id":21211,"createdAt":21212},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":21214,"slug":21215,"articleIntro":-1,"category":21216},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[21217],{"metadata":21218,"sys":21221,"fields":21228},{"tags":21219,"concepts":21220},[],[],{"space":21222,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":21224,"publishedVersion":514,"revision":43,"contentType":21226,"locale":29},{"sys":21223},{"type":12,"linkType":13,"id":14},{"sys":21225},{"id":21,"type":12,"linkType":22},{"sys":21227},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":21229,"metaTitle":524,"metaDescription":525,"mainTitle":21230,"subtitle":543,"heroImage":21245,"ctaButton":568,"ctaLink":569},[523],{"data":21231,"content":21232,"nodeType":74},{},[21233,21239],{"data":21234,"content":21235,"nodeType":536},{},[21236],{"data":21237,"marks":21238,"value":535,"nodeType":82},{},[],{"data":21240,"content":21241,"nodeType":87},{},[21242],{"data":21243,"marks":21244,"value":193,"nodeType":82},{},[],{"metadata":21246,"sys":21249,"fields":21254},{"tags":21247,"concepts":21248},[],[],{"space":21250,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":21252,"publishedVersion":556,"revision":24,"locale":29},{"sys":21251},{"type":12,"linkType":13,"id":14},{"sys":21253},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":21255},{"url":560,"details":21256,"fileName":566,"contentType":567},{"size":562,"image":21257},{"width":564,"height":565},{"sys":21259,"fields":21262},{"id":21260,"createdAt":21261},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":21263,"slug":21264,"articleIntro":21263,"category":21265},"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",[21266],{"metadata":21267,"sys":21270,"fields":21277},{"tags":21268,"concepts":21269},[],[],{"space":21271,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":21273,"publishedVersion":514,"revision":43,"contentType":21275,"locale":29},{"sys":21272},{"type":12,"linkType":13,"id":14},{"sys":21274},{"id":21,"type":12,"linkType":22},{"sys":21276},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":21278,"metaTitle":524,"metaDescription":525,"mainTitle":21279,"subtitle":543,"heroImage":21294,"ctaButton":568,"ctaLink":569},[523],{"data":21280,"content":21281,"nodeType":74},{},[21282,21288],{"data":21283,"content":21284,"nodeType":536},{},[21285],{"data":21286,"marks":21287,"value":535,"nodeType":82},{},[],{"data":21289,"content":21290,"nodeType":87},{},[21291],{"data":21292,"marks":21293,"value":193,"nodeType":82},{},[],{"metadata":21295,"sys":21298,"fields":21303},{"tags":21296,"concepts":21297},[],[],{"space":21299,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":21301,"publishedVersion":556,"revision":24,"locale":29},{"sys":21300},{"type":12,"linkType":13,"id":14},{"sys":21302},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":21304},{"url":560,"details":21305,"fileName":566,"contentType":567},{"size":562,"image":21306},{"width":564,"height":565},{"sys":21308,"fields":21311},{"id":21309,"createdAt":21310},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":21312,"slug":21313,"articleIntro":21312,"category":21314},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[21315],{"metadata":21316,"sys":21319,"fields":21326},{"tags":21317,"concepts":21318},[],[],{"space":21320,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":21322,"publishedVersion":514,"revision":43,"contentType":21324,"locale":29},{"sys":21321},{"type":12,"linkType":13,"id":14},{"sys":21323},{"id":21,"type":12,"linkType":22},{"sys":21325},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":21327,"metaTitle":524,"metaDescription":525,"mainTitle":21328,"subtitle":543,"heroImage":21343,"ctaButton":568,"ctaLink":569},[523],{"data":21329,"content":21330,"nodeType":74},{},[21331,21337],{"data":21332,"content":21333,"nodeType":536},{},[21334],{"data":21335,"marks":21336,"value":535,"nodeType":82},{},[],{"data":21338,"content":21339,"nodeType":87},{},[21340],{"data":21341,"marks":21342,"value":193,"nodeType":82},{},[],{"metadata":21344,"sys":21347,"fields":21352},{"tags":21345,"concepts":21346},[],[],{"space":21348,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":21350,"publishedVersion":556,"revision":24,"locale":29},{"sys":21349},{"type":12,"linkType":13,"id":14},{"sys":21351},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":21353},{"url":560,"details":21354,"fileName":566,"contentType":567},{"size":562,"image":21355},{"width":564,"height":565},{"sys":21357,"fields":21360},{"id":21358,"createdAt":21359},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":21361,"slug":21362,"articleIntro":21361,"category":21363},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[21364],{"metadata":21365,"sys":21368,"fields":21375},{"tags":21366,"concepts":21367},[],[],{"space":21369,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":21371,"publishedVersion":514,"revision":43,"contentType":21373,"locale":29},{"sys":21370},{"type":12,"linkType":13,"id":14},{"sys":21372},{"id":21,"type":12,"linkType":22},{"sys":21374},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":21376,"metaTitle":524,"metaDescription":525,"mainTitle":21377,"subtitle":543,"heroImage":21392,"ctaButton":568,"ctaLink":569},[523],{"data":21378,"content":21379,"nodeType":74},{},[21380,21386],{"data":21381,"content":21382,"nodeType":536},{},[21383],{"data":21384,"marks":21385,"value":535,"nodeType":82},{},[],{"data":21387,"content":21388,"nodeType":87},{},[21389],{"data":21390,"marks":21391,"value":193,"nodeType":82},{},[],{"metadata":21393,"sys":21396,"fields":21401},{"tags":21394,"concepts":21395},[],[],{"space":21397,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":21399,"publishedVersion":556,"revision":24,"locale":29},{"sys":21398},{"type":12,"linkType":13,"id":14},{"sys":21400},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":21402},{"url":560,"details":21403,"fileName":566,"contentType":567},{"size":562,"image":21404},{"width":564,"height":565},{"sys":21406,"fields":21409},{"id":21407,"createdAt":21408},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":21410,"slug":21411,"articleIntro":21410,"category":21412},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[21413],{"metadata":21414,"sys":21417,"fields":21424},{"tags":21415,"concepts":21416},[],[],{"space":21418,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":21420,"publishedVersion":514,"revision":43,"contentType":21422,"locale":29},{"sys":21419},{"type":12,"linkType":13,"id":14},{"sys":21421},{"id":21,"type":12,"linkType":22},{"sys":21423},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":21425,"metaTitle":524,"metaDescription":525,"mainTitle":21426,"subtitle":543,"heroImage":21441,"ctaButton":568,"ctaLink":569},[523],{"data":21427,"content":21428,"nodeType":74},{},[21429,21435],{"data":21430,"content":21431,"nodeType":536},{},[21432],{"data":21433,"marks":21434,"value":535,"nodeType":82},{},[],{"data":21436,"content":21437,"nodeType":87},{},[21438],{"data":21439,"marks":21440,"value":193,"nodeType":82},{},[],{"metadata":21442,"sys":21445,"fields":21450},{"tags":21443,"concepts":21444},[],[],{"space":21446,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":21448,"publishedVersion":556,"revision":24,"locale":29},{"sys":21447},{"type":12,"linkType":13,"id":14},{"sys":21449},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":21451},{"url":560,"details":21452,"fileName":566,"contentType":567},{"size":562,"image":21453},{"width":564,"height":565},{"sys":21455,"fields":21458},{"id":21456,"createdAt":21457},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":21459,"slug":21460,"articleIntro":21459,"category":21461},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[21462],{"metadata":21463,"sys":21466,"fields":21473},{"tags":21464,"concepts":21465},[],[],{"space":21467,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":21469,"publishedVersion":514,"revision":43,"contentType":21471,"locale":29},{"sys":21468},{"type":12,"linkType":13,"id":14},{"sys":21470},{"id":21,"type":12,"linkType":22},{"sys":21472},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":21474,"metaTitle":524,"metaDescription":525,"mainTitle":21475,"subtitle":543,"heroImage":21490,"ctaButton":568,"ctaLink":569},[523],{"data":21476,"content":21477,"nodeType":74},{},[21478,21484],{"data":21479,"content":21480,"nodeType":536},{},[21481],{"data":21482,"marks":21483,"value":535,"nodeType":82},{},[],{"data":21485,"content":21486,"nodeType":87},{},[21487],{"data":21488,"marks":21489,"value":193,"nodeType":82},{},[],{"metadata":21491,"sys":21494,"fields":21499},{"tags":21492,"concepts":21493},[],[],{"space":21495,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":21497,"publishedVersion":556,"revision":24,"locale":29},{"sys":21496},{"type":12,"linkType":13,"id":14},{"sys":21498},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":21500},{"url":560,"details":21501,"fileName":566,"contentType":567},{"size":562,"image":21502},{"width":564,"height":565},{"sys":21504,"fields":21507},{"id":21505,"createdAt":21506},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":21508,"slug":21509,"articleIntro":21508,"category":21510},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[21511],{"metadata":21512,"sys":21515,"fields":21522},{"tags":21513,"concepts":21514},[],[],{"space":21516,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":21518,"publishedVersion":514,"revision":43,"contentType":21520,"locale":29},{"sys":21517},{"type":12,"linkType":13,"id":14},{"sys":21519},{"id":21,"type":12,"linkType":22},{"sys":21521},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":21523,"metaTitle":524,"metaDescription":525,"mainTitle":21524,"subtitle":543,"heroImage":21539,"ctaButton":568,"ctaLink":569},[523],{"data":21525,"content":21526,"nodeType":74},{},[21527,21533],{"data":21528,"content":21529,"nodeType":536},{},[21530],{"data":21531,"marks":21532,"value":535,"nodeType":82},{},[],{"data":21534,"content":21535,"nodeType":87},{},[21536],{"data":21537,"marks":21538,"value":193,"nodeType":82},{},[],{"metadata":21540,"sys":21543,"fields":21548},{"tags":21541,"concepts":21542},[],[],{"space":21544,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":21546,"publishedVersion":556,"revision":24,"locale":29},{"sys":21545},{"type":12,"linkType":13,"id":14},{"sys":21547},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":21549},{"url":560,"details":21550,"fileName":566,"contentType":567},{"size":562,"image":21551},{"width":564,"height":565},{"sys":21553,"fields":21556},{"id":21554,"createdAt":21555},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":21557,"slug":21558,"articleIntro":-1,"category":21559},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[21560],{"metadata":21561,"sys":21564,"fields":21571},{"tags":21562,"concepts":21563},[],[],{"space":21565,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":21567,"publishedVersion":514,"revision":43,"contentType":21569,"locale":29},{"sys":21566},{"type":12,"linkType":13,"id":14},{"sys":21568},{"id":21,"type":12,"linkType":22},{"sys":21570},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":21572,"metaTitle":524,"metaDescription":525,"mainTitle":21573,"subtitle":543,"heroImage":21588,"ctaButton":568,"ctaLink":569},[523],{"data":21574,"content":21575,"nodeType":74},{},[21576,21582],{"data":21577,"content":21578,"nodeType":536},{},[21579],{"data":21580,"marks":21581,"value":535,"nodeType":82},{},[],{"data":21583,"content":21584,"nodeType":87},{},[21585],{"data":21586,"marks":21587,"value":193,"nodeType":82},{},[],{"metadata":21589,"sys":21592,"fields":21597},{"tags":21590,"concepts":21591},[],[],{"space":21593,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":21595,"publishedVersion":556,"revision":24,"locale":29},{"sys":21594},{"type":12,"linkType":13,"id":14},{"sys":21596},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":21598},{"url":560,"details":21599,"fileName":566,"contentType":567},{"size":562,"image":21600},{"width":564,"height":565},{"sys":21602,"fields":21605},{"id":21603,"createdAt":21604},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":21606,"slug":21607,"articleIntro":21606,"category":21608},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[21609],{"metadata":21610,"sys":21613,"fields":21620},{"tags":21611,"concepts":21612},[],[],{"space":21614,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":21616,"publishedVersion":514,"revision":43,"contentType":21618,"locale":29},{"sys":21615},{"type":12,"linkType":13,"id":14},{"sys":21617},{"id":21,"type":12,"linkType":22},{"sys":21619},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":21621,"metaTitle":524,"metaDescription":525,"mainTitle":21622,"subtitle":543,"heroImage":21637,"ctaButton":568,"ctaLink":569},[523],{"data":21623,"content":21624,"nodeType":74},{},[21625,21631],{"data":21626,"content":21627,"nodeType":536},{},[21628],{"data":21629,"marks":21630,"value":535,"nodeType":82},{},[],{"data":21632,"content":21633,"nodeType":87},{},[21634],{"data":21635,"marks":21636,"value":193,"nodeType":82},{},[],{"metadata":21638,"sys":21641,"fields":21646},{"tags":21639,"concepts":21640},[],[],{"space":21642,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":21644,"publishedVersion":556,"revision":24,"locale":29},{"sys":21643},{"type":12,"linkType":13,"id":14},{"sys":21645},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":21647},{"url":560,"details":21648,"fileName":566,"contentType":567},{"size":562,"image":21649},{"width":564,"height":565},{"sys":21651,"fields":21654},{"id":21652,"createdAt":21653},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":21655,"slug":21656,"articleIntro":-1,"category":21657},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[21658],{"metadata":21659,"sys":21662,"fields":21669},{"tags":21660,"concepts":21661},[],[],{"space":21663,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":21665,"publishedVersion":514,"revision":43,"contentType":21667,"locale":29},{"sys":21664},{"type":12,"linkType":13,"id":14},{"sys":21666},{"id":21,"type":12,"linkType":22},{"sys":21668},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":21670,"metaTitle":524,"metaDescription":525,"mainTitle":21671,"subtitle":543,"heroImage":21686,"ctaButton":568,"ctaLink":569},[523],{"data":21672,"content":21673,"nodeType":74},{},[21674,21680],{"data":21675,"content":21676,"nodeType":536},{},[21677],{"data":21678,"marks":21679,"value":535,"nodeType":82},{},[],{"data":21681,"content":21682,"nodeType":87},{},[21683],{"data":21684,"marks":21685,"value":193,"nodeType":82},{},[],{"metadata":21687,"sys":21690,"fields":21695},{"tags":21688,"concepts":21689},[],[],{"space":21691,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":21693,"publishedVersion":556,"revision":24,"locale":29},{"sys":21692},{"type":12,"linkType":13,"id":14},{"sys":21694},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":21696},{"url":560,"details":21697,"fileName":566,"contentType":567},{"size":562,"image":21698},{"width":564,"height":565},{"sys":21700,"fields":21703},{"id":21701,"createdAt":21702},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":21704,"slug":21705,"articleIntro":21704,"category":21706},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[21707],{"metadata":21708,"sys":21711,"fields":21718},{"tags":21709,"concepts":21710},[],[],{"space":21712,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":21714,"publishedVersion":514,"revision":43,"contentType":21716,"locale":29},{"sys":21713},{"type":12,"linkType":13,"id":14},{"sys":21715},{"id":21,"type":12,"linkType":22},{"sys":21717},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":21719,"metaTitle":524,"metaDescription":525,"mainTitle":21720,"subtitle":543,"heroImage":21735,"ctaButton":568,"ctaLink":569},[523],{"data":21721,"content":21722,"nodeType":74},{},[21723,21729],{"data":21724,"content":21725,"nodeType":536},{},[21726],{"data":21727,"marks":21728,"value":535,"nodeType":82},{},[],{"data":21730,"content":21731,"nodeType":87},{},[21732],{"data":21733,"marks":21734,"value":193,"nodeType":82},{},[],{"metadata":21736,"sys":21739,"fields":21744},{"tags":21737,"concepts":21738},[],[],{"space":21740,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":21742,"publishedVersion":556,"revision":24,"locale":29},{"sys":21741},{"type":12,"linkType":13,"id":14},{"sys":21743},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":21745},{"url":560,"details":21746,"fileName":566,"contentType":567},{"size":562,"image":21747},{"width":564,"height":565},{"sys":21749,"fields":21752},{"id":21750,"createdAt":21751},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":21753,"slug":21754,"articleIntro":21755,"category":21756},"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",[21757],{"metadata":21758,"sys":21761,"fields":21768},{"tags":21759,"concepts":21760},[],[],{"space":21762,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":21764,"publishedVersion":514,"revision":43,"contentType":21766,"locale":29},{"sys":21763},{"type":12,"linkType":13,"id":14},{"sys":21765},{"id":21,"type":12,"linkType":22},{"sys":21767},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":21769,"metaTitle":524,"metaDescription":525,"mainTitle":21770,"subtitle":543,"heroImage":21785,"ctaButton":568,"ctaLink":569},[523],{"data":21771,"content":21772,"nodeType":74},{},[21773,21779],{"data":21774,"content":21775,"nodeType":536},{},[21776],{"data":21777,"marks":21778,"value":535,"nodeType":82},{},[],{"data":21780,"content":21781,"nodeType":87},{},[21782],{"data":21783,"marks":21784,"value":193,"nodeType":82},{},[],{"metadata":21786,"sys":21789,"fields":21794},{"tags":21787,"concepts":21788},[],[],{"space":21790,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":21792,"publishedVersion":556,"revision":24,"locale":29},{"sys":21791},{"type":12,"linkType":13,"id":14},{"sys":21793},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":21795},{"url":560,"details":21796,"fileName":566,"contentType":567},{"size":562,"image":21797},{"width":564,"height":565},{"sys":21799,"fields":21802},{"id":21800,"createdAt":21801},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":21803,"slug":21804,"articleIntro":21803,"category":21805},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[21806],{"metadata":21807,"sys":21810,"fields":21817},{"tags":21808,"concepts":21809},[],[],{"space":21811,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":21813,"publishedVersion":514,"revision":43,"contentType":21815,"locale":29},{"sys":21812},{"type":12,"linkType":13,"id":14},{"sys":21814},{"id":21,"type":12,"linkType":22},{"sys":21816},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":21818,"metaTitle":524,"metaDescription":525,"mainTitle":21819,"subtitle":543,"heroImage":21834,"ctaButton":568,"ctaLink":569},[523],{"data":21820,"content":21821,"nodeType":74},{},[21822,21828],{"data":21823,"content":21824,"nodeType":536},{},[21825],{"data":21826,"marks":21827,"value":535,"nodeType":82},{},[],{"data":21829,"content":21830,"nodeType":87},{},[21831],{"data":21832,"marks":21833,"value":193,"nodeType":82},{},[],{"metadata":21835,"sys":21838,"fields":21843},{"tags":21836,"concepts":21837},[],[],{"space":21839,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":21841,"publishedVersion":556,"revision":24,"locale":29},{"sys":21840},{"type":12,"linkType":13,"id":14},{"sys":21842},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":21844},{"url":560,"details":21845,"fileName":566,"contentType":567},{"size":562,"image":21846},{"width":564,"height":565},{"sys":21848,"fields":21851},{"id":21849,"createdAt":21850},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":21852,"slug":21853,"articleIntro":21852,"category":21854},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[21855],{"metadata":21856,"sys":21859,"fields":21866},{"tags":21857,"concepts":21858},[],[],{"space":21860,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":21862,"publishedVersion":514,"revision":43,"contentType":21864,"locale":29},{"sys":21861},{"type":12,"linkType":13,"id":14},{"sys":21863},{"id":21,"type":12,"linkType":22},{"sys":21865},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":21867,"metaTitle":524,"metaDescription":525,"mainTitle":21868,"subtitle":543,"heroImage":21883,"ctaButton":568,"ctaLink":569},[523],{"data":21869,"content":21870,"nodeType":74},{},[21871,21877],{"data":21872,"content":21873,"nodeType":536},{},[21874],{"data":21875,"marks":21876,"value":535,"nodeType":82},{},[],{"data":21878,"content":21879,"nodeType":87},{},[21880],{"data":21881,"marks":21882,"value":193,"nodeType":82},{},[],{"metadata":21884,"sys":21887,"fields":21892},{"tags":21885,"concepts":21886},[],[],{"space":21888,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":21890,"publishedVersion":556,"revision":24,"locale":29},{"sys":21889},{"type":12,"linkType":13,"id":14},{"sys":21891},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":21893},{"url":560,"details":21894,"fileName":566,"contentType":567},{"size":562,"image":21895},{"width":564,"height":565},{"sys":21897,"fields":21900},{"id":21898,"createdAt":21899},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":21901,"slug":21902,"articleIntro":21901,"category":21903},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[21904],{"metadata":21905,"sys":21908,"fields":21915},{"tags":21906,"concepts":21907},[],[],{"space":21909,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":21911,"publishedVersion":514,"revision":43,"contentType":21913,"locale":29},{"sys":21910},{"type":12,"linkType":13,"id":14},{"sys":21912},{"id":21,"type":12,"linkType":22},{"sys":21914},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":21916,"metaTitle":524,"metaDescription":525,"mainTitle":21917,"subtitle":543,"heroImage":21932,"ctaButton":568,"ctaLink":569},[523],{"data":21918,"content":21919,"nodeType":74},{},[21920,21926],{"data":21921,"content":21922,"nodeType":536},{},[21923],{"data":21924,"marks":21925,"value":535,"nodeType":82},{},[],{"data":21927,"content":21928,"nodeType":87},{},[21929],{"data":21930,"marks":21931,"value":193,"nodeType":82},{},[],{"metadata":21933,"sys":21936,"fields":21941},{"tags":21934,"concepts":21935},[],[],{"space":21937,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":21939,"publishedVersion":556,"revision":24,"locale":29},{"sys":21938},{"type":12,"linkType":13,"id":14},{"sys":21940},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":21942},{"url":560,"details":21943,"fileName":566,"contentType":567},{"size":562,"image":21944},{"width":564,"height":565},{"sys":21946,"fields":21949},{"id":21947,"createdAt":21948},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":21950,"slug":21951,"articleIntro":21950,"category":21952},"613 - Locations","compte-613-locations",[21953],{"metadata":21954,"sys":21957,"fields":21964},{"tags":21955,"concepts":21956},[],[],{"space":21958,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":21960,"publishedVersion":514,"revision":43,"contentType":21962,"locale":29},{"sys":21959},{"type":12,"linkType":13,"id":14},{"sys":21961},{"id":21,"type":12,"linkType":22},{"sys":21963},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":21965,"metaTitle":524,"metaDescription":525,"mainTitle":21966,"subtitle":543,"heroImage":21981,"ctaButton":568,"ctaLink":569},[523],{"data":21967,"content":21968,"nodeType":74},{},[21969,21975],{"data":21970,"content":21971,"nodeType":536},{},[21972],{"data":21973,"marks":21974,"value":535,"nodeType":82},{},[],{"data":21976,"content":21977,"nodeType":87},{},[21978],{"data":21979,"marks":21980,"value":193,"nodeType":82},{},[],{"metadata":21982,"sys":21985,"fields":21990},{"tags":21983,"concepts":21984},[],[],{"space":21986,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":21988,"publishedVersion":556,"revision":24,"locale":29},{"sys":21987},{"type":12,"linkType":13,"id":14},{"sys":21989},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":21991},{"url":560,"details":21992,"fileName":566,"contentType":567},{"size":562,"image":21993},{"width":564,"height":565},{"sys":21995,"fields":21997},{"id":21996,"createdAt":12487},"55iVQXY18hY6u2UZk6N5JX",{"title":21998,"slug":21999,"articleIntro":-1,"category":22000},"Compte 704 - Travaux","compte-704---travaux",[22001],{"metadata":22002,"sys":22005,"fields":22012},{"tags":22003,"concepts":22004},[],[],{"space":22006,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":22008,"publishedVersion":514,"revision":43,"contentType":22010,"locale":29},{"sys":22007},{"type":12,"linkType":13,"id":14},{"sys":22009},{"id":21,"type":12,"linkType":22},{"sys":22011},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":22013,"metaTitle":524,"metaDescription":525,"mainTitle":22014,"subtitle":543,"heroImage":22029,"ctaButton":568,"ctaLink":569},[523],{"data":22015,"content":22016,"nodeType":74},{},[22017,22023],{"data":22018,"content":22019,"nodeType":536},{},[22020],{"data":22021,"marks":22022,"value":535,"nodeType":82},{},[],{"data":22024,"content":22025,"nodeType":87},{},[22026],{"data":22027,"marks":22028,"value":193,"nodeType":82},{},[],{"metadata":22030,"sys":22033,"fields":22038},{"tags":22031,"concepts":22032},[],[],{"space":22034,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":22036,"publishedVersion":556,"revision":24,"locale":29},{"sys":22035},{"type":12,"linkType":13,"id":14},{"sys":22037},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":22039},{"url":560,"details":22040,"fileName":566,"contentType":567},{"size":562,"image":22041},{"width":564,"height":565},{"sys":22043,"fields":22046},{"id":22044,"createdAt":22045},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":22047,"slug":22048,"articleIntro":-1,"category":22049},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[22050],{"metadata":22051,"sys":22054,"fields":22061},{"tags":22052,"concepts":22053},[],[],{"space":22055,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":22057,"publishedVersion":514,"revision":43,"contentType":22059,"locale":29},{"sys":22056},{"type":12,"linkType":13,"id":14},{"sys":22058},{"id":21,"type":12,"linkType":22},{"sys":22060},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":22062,"metaTitle":524,"metaDescription":525,"mainTitle":22063,"subtitle":543,"heroImage":22078,"ctaButton":568,"ctaLink":569},[523],{"data":22064,"content":22065,"nodeType":74},{},[22066,22072],{"data":22067,"content":22068,"nodeType":536},{},[22069],{"data":22070,"marks":22071,"value":535,"nodeType":82},{},[],{"data":22073,"content":22074,"nodeType":87},{},[22075],{"data":22076,"marks":22077,"value":193,"nodeType":82},{},[],{"metadata":22079,"sys":22082,"fields":22087},{"tags":22080,"concepts":22081},[],[],{"space":22083,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":22085,"publishedVersion":556,"revision":24,"locale":29},{"sys":22084},{"type":12,"linkType":13,"id":14},{"sys":22086},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":22088},{"url":560,"details":22089,"fileName":566,"contentType":567},{"size":562,"image":22090},{"width":564,"height":565},{"sys":22092,"fields":22095},{"id":22093,"createdAt":22094},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":22096,"slug":22097,"articleIntro":22096,"category":22098},"Compte 60 - Achats","compte-60-achats",[22099],{"metadata":22100,"sys":22103,"fields":22110},{"tags":22101,"concepts":22102},[],[],{"space":22104,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":22106,"publishedVersion":514,"revision":43,"contentType":22108,"locale":29},{"sys":22105},{"type":12,"linkType":13,"id":14},{"sys":22107},{"id":21,"type":12,"linkType":22},{"sys":22109},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":22111,"metaTitle":524,"metaDescription":525,"mainTitle":22112,"subtitle":543,"heroImage":22127,"ctaButton":568,"ctaLink":569},[523],{"data":22113,"content":22114,"nodeType":74},{},[22115,22121],{"data":22116,"content":22117,"nodeType":536},{},[22118],{"data":22119,"marks":22120,"value":535,"nodeType":82},{},[],{"data":22122,"content":22123,"nodeType":87},{},[22124],{"data":22125,"marks":22126,"value":193,"nodeType":82},{},[],{"metadata":22128,"sys":22131,"fields":22136},{"tags":22129,"concepts":22130},[],[],{"space":22132,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":22134,"publishedVersion":556,"revision":24,"locale":29},{"sys":22133},{"type":12,"linkType":13,"id":14},{"sys":22135},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":22137},{"url":560,"details":22138,"fileName":566,"contentType":567},{"size":562,"image":22139},{"width":564,"height":565},{"sys":22141,"fields":22144},{"id":22142,"createdAt":22143},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":22145,"slug":22146,"articleIntro":22145,"category":22147},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[22148],{"metadata":22149,"sys":22152,"fields":22159},{"tags":22150,"concepts":22151},[],[],{"space":22153,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":22155,"publishedVersion":514,"revision":43,"contentType":22157,"locale":29},{"sys":22154},{"type":12,"linkType":13,"id":14},{"sys":22156},{"id":21,"type":12,"linkType":22},{"sys":22158},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":22160,"metaTitle":524,"metaDescription":525,"mainTitle":22161,"subtitle":543,"heroImage":22176,"ctaButton":568,"ctaLink":569},[523],{"data":22162,"content":22163,"nodeType":74},{},[22164,22170],{"data":22165,"content":22166,"nodeType":536},{},[22167],{"data":22168,"marks":22169,"value":535,"nodeType":82},{},[],{"data":22171,"content":22172,"nodeType":87},{},[22173],{"data":22174,"marks":22175,"value":193,"nodeType":82},{},[],{"metadata":22177,"sys":22180,"fields":22185},{"tags":22178,"concepts":22179},[],[],{"space":22181,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":22183,"publishedVersion":556,"revision":24,"locale":29},{"sys":22182},{"type":12,"linkType":13,"id":14},{"sys":22184},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":22186},{"url":560,"details":22187,"fileName":566,"contentType":567},{"size":562,"image":22188},{"width":564,"height":565},{"sys":22190,"fields":22193},{"id":22191,"createdAt":22192},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":22194,"slug":22195,"articleIntro":22194,"category":22196},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[22197],{"metadata":22198,"sys":22201,"fields":22208},{"tags":22199,"concepts":22200},[],[],{"space":22202,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":22204,"publishedVersion":514,"revision":43,"contentType":22206,"locale":29},{"sys":22203},{"type":12,"linkType":13,"id":14},{"sys":22205},{"id":21,"type":12,"linkType":22},{"sys":22207},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":22209,"metaTitle":524,"metaDescription":525,"mainTitle":22210,"subtitle":543,"heroImage":22225,"ctaButton":568,"ctaLink":569},[523],{"data":22211,"content":22212,"nodeType":74},{},[22213,22219],{"data":22214,"content":22215,"nodeType":536},{},[22216],{"data":22217,"marks":22218,"value":535,"nodeType":82},{},[],{"data":22220,"content":22221,"nodeType":87},{},[22222],{"data":22223,"marks":22224,"value":193,"nodeType":82},{},[],{"metadata":22226,"sys":22229,"fields":22234},{"tags":22227,"concepts":22228},[],[],{"space":22230,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":22232,"publishedVersion":556,"revision":24,"locale":29},{"sys":22231},{"type":12,"linkType":13,"id":14},{"sys":22233},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":22235},{"url":560,"details":22236,"fileName":566,"contentType":567},{"size":562,"image":22237},{"width":564,"height":565},{"sys":22239,"fields":22242},{"id":22240,"createdAt":22241},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":22243,"slug":22244,"articleIntro":22243,"category":22245},"6021 - Matières consommables","compte-6021-matieres-consommables",[22246],{"metadata":22247,"sys":22250,"fields":22257},{"tags":22248,"concepts":22249},[],[],{"space":22251,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":22253,"publishedVersion":514,"revision":43,"contentType":22255,"locale":29},{"sys":22252},{"type":12,"linkType":13,"id":14},{"sys":22254},{"id":21,"type":12,"linkType":22},{"sys":22256},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":22258,"metaTitle":524,"metaDescription":525,"mainTitle":22259,"subtitle":543,"heroImage":22274,"ctaButton":568,"ctaLink":569},[523],{"data":22260,"content":22261,"nodeType":74},{},[22262,22268],{"data":22263,"content":22264,"nodeType":536},{},[22265],{"data":22266,"marks":22267,"value":535,"nodeType":82},{},[],{"data":22269,"content":22270,"nodeType":87},{},[22271],{"data":22272,"marks":22273,"value":193,"nodeType":82},{},[],{"metadata":22275,"sys":22278,"fields":22283},{"tags":22276,"concepts":22277},[],[],{"space":22279,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":22281,"publishedVersion":556,"revision":24,"locale":29},{"sys":22280},{"type":12,"linkType":13,"id":14},{"sys":22282},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":22284},{"url":560,"details":22285,"fileName":566,"contentType":567},{"size":562,"image":22286},{"width":564,"height":565},{"sys":22288,"fields":22291},{"id":22289,"createdAt":22290},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":22292,"slug":22293,"articleIntro":22292,"category":22294},"7083 - Locations diverses","compte-7083-locations-diverses",[22295],{"metadata":22296,"sys":22299,"fields":22306},{"tags":22297,"concepts":22298},[],[],{"space":22300,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":22302,"publishedVersion":514,"revision":43,"contentType":22304,"locale":29},{"sys":22301},{"type":12,"linkType":13,"id":14},{"sys":22303},{"id":21,"type":12,"linkType":22},{"sys":22305},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":22307,"metaTitle":524,"metaDescription":525,"mainTitle":22308,"subtitle":543,"heroImage":22323,"ctaButton":568,"ctaLink":569},[523],{"data":22309,"content":22310,"nodeType":74},{},[22311,22317],{"data":22312,"content":22313,"nodeType":536},{},[22314],{"data":22315,"marks":22316,"value":535,"nodeType":82},{},[],{"data":22318,"content":22319,"nodeType":87},{},[22320],{"data":22321,"marks":22322,"value":193,"nodeType":82},{},[],{"metadata":22324,"sys":22327,"fields":22332},{"tags":22325,"concepts":22326},[],[],{"space":22328,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":22330,"publishedVersion":556,"revision":24,"locale":29},{"sys":22329},{"type":12,"linkType":13,"id":14},{"sys":22331},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":22333},{"url":560,"details":22334,"fileName":566,"contentType":567},{"size":562,"image":22335},{"width":564,"height":565},{"sys":22337,"fields":22340},{"id":22338,"createdAt":22339},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":22341,"slug":22342,"articleIntro":22343,"category":22344},"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.",[22345],{"metadata":22346,"sys":22349,"fields":22356},{"tags":22347,"concepts":22348},[],[],{"space":22350,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":22352,"publishedVersion":514,"revision":43,"contentType":22354,"locale":29},{"sys":22351},{"type":12,"linkType":13,"id":14},{"sys":22353},{"id":21,"type":12,"linkType":22},{"sys":22355},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":22357,"metaTitle":524,"metaDescription":525,"mainTitle":22358,"subtitle":543,"heroImage":22373,"ctaButton":568,"ctaLink":569},[523],{"data":22359,"content":22360,"nodeType":74},{},[22361,22367],{"data":22362,"content":22363,"nodeType":536},{},[22364],{"data":22365,"marks":22366,"value":535,"nodeType":82},{},[],{"data":22368,"content":22369,"nodeType":87},{},[22370],{"data":22371,"marks":22372,"value":193,"nodeType":82},{},[],{"metadata":22374,"sys":22377,"fields":22382},{"tags":22375,"concepts":22376},[],[],{"space":22378,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":22380,"publishedVersion":556,"revision":24,"locale":29},{"sys":22379},{"type":12,"linkType":13,"id":14},{"sys":22381},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":22383},{"url":560,"details":22384,"fileName":566,"contentType":567},{"size":562,"image":22385},{"width":564,"height":565},{"sys":22387,"fields":22390},{"id":22388,"createdAt":22389},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":22391,"slug":22392,"articleIntro":-1,"category":22393},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[22394],{"metadata":22395,"sys":22398,"fields":22405},{"tags":22396,"concepts":22397},[],[],{"space":22399,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":22401,"publishedVersion":514,"revision":43,"contentType":22403,"locale":29},{"sys":22400},{"type":12,"linkType":13,"id":14},{"sys":22402},{"id":21,"type":12,"linkType":22},{"sys":22404},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":22406,"metaTitle":524,"metaDescription":525,"mainTitle":22407,"subtitle":543,"heroImage":22422,"ctaButton":568,"ctaLink":569},[523],{"data":22408,"content":22409,"nodeType":74},{},[22410,22416],{"data":22411,"content":22412,"nodeType":536},{},[22413],{"data":22414,"marks":22415,"value":535,"nodeType":82},{},[],{"data":22417,"content":22418,"nodeType":87},{},[22419],{"data":22420,"marks":22421,"value":193,"nodeType":82},{},[],{"metadata":22423,"sys":22426,"fields":22431},{"tags":22424,"concepts":22425},[],[],{"space":22427,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":22429,"publishedVersion":556,"revision":24,"locale":29},{"sys":22428},{"type":12,"linkType":13,"id":14},{"sys":22430},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":22432},{"url":560,"details":22433,"fileName":566,"contentType":567},{"size":562,"image":22434},{"width":564,"height":565},{"sys":22436,"fields":22439},{"id":22437,"createdAt":22438},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":22440,"slug":22441,"articleIntro":22440,"category":22442},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[22443],{"metadata":22444,"sys":22447,"fields":22454},{"tags":22445,"concepts":22446},[],[],{"space":22448,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":22450,"publishedVersion":514,"revision":43,"contentType":22452,"locale":29},{"sys":22449},{"type":12,"linkType":13,"id":14},{"sys":22451},{"id":21,"type":12,"linkType":22},{"sys":22453},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":22455,"metaTitle":524,"metaDescription":525,"mainTitle":22456,"subtitle":543,"heroImage":22471,"ctaButton":568,"ctaLink":569},[523],{"data":22457,"content":22458,"nodeType":74},{},[22459,22465],{"data":22460,"content":22461,"nodeType":536},{},[22462],{"data":22463,"marks":22464,"value":535,"nodeType":82},{},[],{"data":22466,"content":22467,"nodeType":87},{},[22468],{"data":22469,"marks":22470,"value":193,"nodeType":82},{},[],{"metadata":22472,"sys":22475,"fields":22480},{"tags":22473,"concepts":22474},[],[],{"space":22476,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":22478,"publishedVersion":556,"revision":24,"locale":29},{"sys":22477},{"type":12,"linkType":13,"id":14},{"sys":22479},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":22481},{"url":560,"details":22482,"fileName":566,"contentType":567},{"size":562,"image":22483},{"width":564,"height":565},{"sys":22485,"fields":22488},{"id":22486,"createdAt":22487},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":22489,"slug":22490,"articleIntro":22489,"category":22491},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[22492],{"metadata":22493,"sys":22496,"fields":22503},{"tags":22494,"concepts":22495},[],[],{"space":22497,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":22499,"publishedVersion":514,"revision":43,"contentType":22501,"locale":29},{"sys":22498},{"type":12,"linkType":13,"id":14},{"sys":22500},{"id":21,"type":12,"linkType":22},{"sys":22502},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":22504,"metaTitle":524,"metaDescription":525,"mainTitle":22505,"subtitle":543,"heroImage":22520,"ctaButton":568,"ctaLink":569},[523],{"data":22506,"content":22507,"nodeType":74},{},[22508,22514],{"data":22509,"content":22510,"nodeType":536},{},[22511],{"data":22512,"marks":22513,"value":535,"nodeType":82},{},[],{"data":22515,"content":22516,"nodeType":87},{},[22517],{"data":22518,"marks":22519,"value":193,"nodeType":82},{},[],{"metadata":22521,"sys":22524,"fields":22529},{"tags":22522,"concepts":22523},[],[],{"space":22525,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":22527,"publishedVersion":556,"revision":24,"locale":29},{"sys":22526},{"type":12,"linkType":13,"id":14},{"sys":22528},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":22530},{"url":560,"details":22531,"fileName":566,"contentType":567},{"size":562,"image":22532},{"width":564,"height":565},{"sys":22534,"fields":22537},{"id":22535,"createdAt":22536},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":22538,"slug":22539,"articleIntro":22538,"category":22540},"78174 - Créances","compte-78174-creances",[22541],{"metadata":22542,"sys":22545,"fields":22552},{"tags":22543,"concepts":22544},[],[],{"space":22546,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":22548,"publishedVersion":514,"revision":43,"contentType":22550,"locale":29},{"sys":22547},{"type":12,"linkType":13,"id":14},{"sys":22549},{"id":21,"type":12,"linkType":22},{"sys":22551},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":22553,"metaTitle":524,"metaDescription":525,"mainTitle":22554,"subtitle":543,"heroImage":22569,"ctaButton":568,"ctaLink":569},[523],{"data":22555,"content":22556,"nodeType":74},{},[22557,22563],{"data":22558,"content":22559,"nodeType":536},{},[22560],{"data":22561,"marks":22562,"value":535,"nodeType":82},{},[],{"data":22564,"content":22565,"nodeType":87},{},[22566],{"data":22567,"marks":22568,"value":193,"nodeType":82},{},[],{"metadata":22570,"sys":22573,"fields":22578},{"tags":22571,"concepts":22572},[],[],{"space":22574,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":22576,"publishedVersion":556,"revision":24,"locale":29},{"sys":22575},{"type":12,"linkType":13,"id":14},{"sys":22577},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":22579},{"url":560,"details":22580,"fileName":566,"contentType":567},{"size":562,"image":22581},{"width":564,"height":565},{"sys":22583,"fields":22586},{"id":22584,"createdAt":22585},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":22587,"slug":22588,"articleIntro":22587,"category":22589},"472 - Comptes d'attente","compte-472-comptes-d-attente",[22590],{"metadata":22591,"sys":22594,"fields":22601},{"tags":22592,"concepts":22593},[],[],{"space":22595,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":22597,"publishedVersion":514,"revision":43,"contentType":22599,"locale":29},{"sys":22596},{"type":12,"linkType":13,"id":14},{"sys":22598},{"id":21,"type":12,"linkType":22},{"sys":22600},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":22602,"metaTitle":524,"metaDescription":525,"mainTitle":22603,"subtitle":543,"heroImage":22618,"ctaButton":568,"ctaLink":569},[523],{"data":22604,"content":22605,"nodeType":74},{},[22606,22612],{"data":22607,"content":22608,"nodeType":536},{},[22609],{"data":22610,"marks":22611,"value":535,"nodeType":82},{},[],{"data":22613,"content":22614,"nodeType":87},{},[22615],{"data":22616,"marks":22617,"value":193,"nodeType":82},{},[],{"metadata":22619,"sys":22622,"fields":22627},{"tags":22620,"concepts":22621},[],[],{"space":22623,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":22625,"publishedVersion":556,"revision":24,"locale":29},{"sys":22624},{"type":12,"linkType":13,"id":14},{"sys":22626},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":22628},{"url":560,"details":22629,"fileName":566,"contentType":567},{"size":562,"image":22630},{"width":564,"height":565},{"sys":22632,"fields":22635},{"id":22633,"createdAt":22634},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":22636,"slug":22637,"articleIntro":22636,"category":22638},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[22639],{"metadata":22640,"sys":22643,"fields":22650},{"tags":22641,"concepts":22642},[],[],{"space":22644,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":22646,"publishedVersion":514,"revision":43,"contentType":22648,"locale":29},{"sys":22645},{"type":12,"linkType":13,"id":14},{"sys":22647},{"id":21,"type":12,"linkType":22},{"sys":22649},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":22651,"metaTitle":524,"metaDescription":525,"mainTitle":22652,"subtitle":543,"heroImage":22667,"ctaButton":568,"ctaLink":569},[523],{"data":22653,"content":22654,"nodeType":74},{},[22655,22661],{"data":22656,"content":22657,"nodeType":536},{},[22658],{"data":22659,"marks":22660,"value":535,"nodeType":82},{},[],{"data":22662,"content":22663,"nodeType":87},{},[22664],{"data":22665,"marks":22666,"value":193,"nodeType":82},{},[],{"metadata":22668,"sys":22671,"fields":22676},{"tags":22669,"concepts":22670},[],[],{"space":22672,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":22674,"publishedVersion":556,"revision":24,"locale":29},{"sys":22673},{"type":12,"linkType":13,"id":14},{"sys":22675},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":22677},{"url":560,"details":22678,"fileName":566,"contentType":567},{"size":562,"image":22679},{"width":564,"height":565},{"sys":22681,"fields":22684},{"id":22682,"createdAt":22683},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":22685,"slug":22686,"articleIntro":-1,"category":22687},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[22688],{"metadata":22689,"sys":22692,"fields":22699},{"tags":22690,"concepts":22691},[],[],{"space":22693,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":22695,"publishedVersion":514,"revision":43,"contentType":22697,"locale":29},{"sys":22694},{"type":12,"linkType":13,"id":14},{"sys":22696},{"id":21,"type":12,"linkType":22},{"sys":22698},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":22700,"metaTitle":524,"metaDescription":525,"mainTitle":22701,"subtitle":543,"heroImage":22716,"ctaButton":568,"ctaLink":569},[523],{"data":22702,"content":22703,"nodeType":74},{},[22704,22710],{"data":22705,"content":22706,"nodeType":536},{},[22707],{"data":22708,"marks":22709,"value":535,"nodeType":82},{},[],{"data":22711,"content":22712,"nodeType":87},{},[22713],{"data":22714,"marks":22715,"value":193,"nodeType":82},{},[],{"metadata":22717,"sys":22720,"fields":22725},{"tags":22718,"concepts":22719},[],[],{"space":22721,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":22723,"publishedVersion":556,"revision":24,"locale":29},{"sys":22722},{"type":12,"linkType":13,"id":14},{"sys":22724},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":22726},{"url":560,"details":22727,"fileName":566,"contentType":567},{"size":562,"image":22728},{"width":564,"height":565},{"sys":22730,"fields":22733},{"id":22731,"createdAt":22732},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":22734,"slug":22735,"articleIntro":22734,"category":22736},"2313 - Constructions","compte-2313-constructions",[22737],{"metadata":22738,"sys":22741,"fields":22748},{"tags":22739,"concepts":22740},[],[],{"space":22742,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":22744,"publishedVersion":514,"revision":43,"contentType":22746,"locale":29},{"sys":22743},{"type":12,"linkType":13,"id":14},{"sys":22745},{"id":21,"type":12,"linkType":22},{"sys":22747},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":22749,"metaTitle":524,"metaDescription":525,"mainTitle":22750,"subtitle":543,"heroImage":22765,"ctaButton":568,"ctaLink":569},[523],{"data":22751,"content":22752,"nodeType":74},{},[22753,22759],{"data":22754,"content":22755,"nodeType":536},{},[22756],{"data":22757,"marks":22758,"value":535,"nodeType":82},{},[],{"data":22760,"content":22761,"nodeType":87},{},[22762],{"data":22763,"marks":22764,"value":193,"nodeType":82},{},[],{"metadata":22766,"sys":22769,"fields":22774},{"tags":22767,"concepts":22768},[],[],{"space":22770,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":22772,"publishedVersion":556,"revision":24,"locale":29},{"sys":22771},{"type":12,"linkType":13,"id":14},{"sys":22773},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":22775},{"url":560,"details":22776,"fileName":566,"contentType":567},{"size":562,"image":22777},{"width":564,"height":565},{"sys":22779,"fields":22782},{"id":22780,"createdAt":22781},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":22783,"slug":22784,"articleIntro":22783,"category":22785},"331 - Produits en cours","compte-331-produits-en-cours",[22786],{"metadata":22787,"sys":22790,"fields":22797},{"tags":22788,"concepts":22789},[],[],{"space":22791,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":22793,"publishedVersion":514,"revision":43,"contentType":22795,"locale":29},{"sys":22792},{"type":12,"linkType":13,"id":14},{"sys":22794},{"id":21,"type":12,"linkType":22},{"sys":22796},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":22798,"metaTitle":524,"metaDescription":525,"mainTitle":22799,"subtitle":543,"heroImage":22814,"ctaButton":568,"ctaLink":569},[523],{"data":22800,"content":22801,"nodeType":74},{},[22802,22808],{"data":22803,"content":22804,"nodeType":536},{},[22805],{"data":22806,"marks":22807,"value":535,"nodeType":82},{},[],{"data":22809,"content":22810,"nodeType":87},{},[22811],{"data":22812,"marks":22813,"value":193,"nodeType":82},{},[],{"metadata":22815,"sys":22818,"fields":22823},{"tags":22816,"concepts":22817},[],[],{"space":22819,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":22821,"publishedVersion":556,"revision":24,"locale":29},{"sys":22820},{"type":12,"linkType":13,"id":14},{"sys":22822},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":22824},{"url":560,"details":22825,"fileName":566,"contentType":567},{"size":562,"image":22826},{"width":564,"height":565},{"sys":22828,"fields":22831},{"id":22829,"createdAt":22830},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":22832,"slug":22833,"articleIntro":-1,"category":22834},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[22835],{"metadata":22836,"sys":22839,"fields":22846},{"tags":22837,"concepts":22838},[],[],{"space":22840,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":22842,"publishedVersion":514,"revision":43,"contentType":22844,"locale":29},{"sys":22841},{"type":12,"linkType":13,"id":14},{"sys":22843},{"id":21,"type":12,"linkType":22},{"sys":22845},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":22847,"metaTitle":524,"metaDescription":525,"mainTitle":22848,"subtitle":543,"heroImage":22863,"ctaButton":568,"ctaLink":569},[523],{"data":22849,"content":22850,"nodeType":74},{},[22851,22857],{"data":22852,"content":22853,"nodeType":536},{},[22854],{"data":22855,"marks":22856,"value":535,"nodeType":82},{},[],{"data":22858,"content":22859,"nodeType":87},{},[22860],{"data":22861,"marks":22862,"value":193,"nodeType":82},{},[],{"metadata":22864,"sys":22867,"fields":22872},{"tags":22865,"concepts":22866},[],[],{"space":22868,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":22870,"publishedVersion":556,"revision":24,"locale":29},{"sys":22869},{"type":12,"linkType":13,"id":14},{"sys":22871},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":22873},{"url":560,"details":22874,"fileName":566,"contentType":567},{"size":562,"image":22875},{"width":564,"height":565},{"sys":22877,"fields":22880},{"id":22878,"createdAt":22879},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":22881,"slug":22882,"articleIntro":22881,"category":22883},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[22884],{"metadata":22885,"sys":22888,"fields":22895},{"tags":22886,"concepts":22887},[],[],{"space":22889,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":22891,"publishedVersion":514,"revision":43,"contentType":22893,"locale":29},{"sys":22890},{"type":12,"linkType":13,"id":14},{"sys":22892},{"id":21,"type":12,"linkType":22},{"sys":22894},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":22896,"metaTitle":524,"metaDescription":525,"mainTitle":22897,"subtitle":543,"heroImage":22912,"ctaButton":568,"ctaLink":569},[523],{"data":22898,"content":22899,"nodeType":74},{},[22900,22906],{"data":22901,"content":22902,"nodeType":536},{},[22903],{"data":22904,"marks":22905,"value":535,"nodeType":82},{},[],{"data":22907,"content":22908,"nodeType":87},{},[22909],{"data":22910,"marks":22911,"value":193,"nodeType":82},{},[],{"metadata":22913,"sys":22916,"fields":22921},{"tags":22914,"concepts":22915},[],[],{"space":22917,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":22919,"publishedVersion":556,"revision":24,"locale":29},{"sys":22918},{"type":12,"linkType":13,"id":14},{"sys":22920},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":22922},{"url":560,"details":22923,"fileName":566,"contentType":567},{"size":562,"image":22924},{"width":564,"height":565},{"sys":22926,"fields":22929},{"id":22927,"createdAt":22928},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":22930,"slug":22931,"articleIntro":-1,"category":22932},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[22933],{"metadata":22934,"sys":22937,"fields":22944},{"tags":22935,"concepts":22936},[],[],{"space":22938,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":22940,"publishedVersion":514,"revision":43,"contentType":22942,"locale":29},{"sys":22939},{"type":12,"linkType":13,"id":14},{"sys":22941},{"id":21,"type":12,"linkType":22},{"sys":22943},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":22945,"metaTitle":524,"metaDescription":525,"mainTitle":22946,"subtitle":543,"heroImage":22961,"ctaButton":568,"ctaLink":569},[523],{"data":22947,"content":22948,"nodeType":74},{},[22949,22955],{"data":22950,"content":22951,"nodeType":536},{},[22952],{"data":22953,"marks":22954,"value":535,"nodeType":82},{},[],{"data":22956,"content":22957,"nodeType":87},{},[22958],{"data":22959,"marks":22960,"value":193,"nodeType":82},{},[],{"metadata":22962,"sys":22965,"fields":22970},{"tags":22963,"concepts":22964},[],[],{"space":22966,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":22968,"publishedVersion":556,"revision":24,"locale":29},{"sys":22967},{"type":12,"linkType":13,"id":14},{"sys":22969},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":22971},{"url":560,"details":22972,"fileName":566,"contentType":567},{"size":562,"image":22973},{"width":564,"height":565},{"sys":22975,"fields":22978},{"id":22976,"createdAt":22977},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":22979,"slug":22980,"articleIntro":22979,"category":22981},"6161 - Multirisques","compte-6161-multirisques",[22982],{"metadata":22983,"sys":22986,"fields":22993},{"tags":22984,"concepts":22985},[],[],{"space":22987,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":22989,"publishedVersion":514,"revision":43,"contentType":22991,"locale":29},{"sys":22988},{"type":12,"linkType":13,"id":14},{"sys":22990},{"id":21,"type":12,"linkType":22},{"sys":22992},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":22994,"metaTitle":524,"metaDescription":525,"mainTitle":22995,"subtitle":543,"heroImage":23010,"ctaButton":568,"ctaLink":569},[523],{"data":22996,"content":22997,"nodeType":74},{},[22998,23004],{"data":22999,"content":23000,"nodeType":536},{},[23001],{"data":23002,"marks":23003,"value":535,"nodeType":82},{},[],{"data":23005,"content":23006,"nodeType":87},{},[23007],{"data":23008,"marks":23009,"value":193,"nodeType":82},{},[],{"metadata":23011,"sys":23014,"fields":23019},{"tags":23012,"concepts":23013},[],[],{"space":23015,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":23017,"publishedVersion":556,"revision":24,"locale":29},{"sys":23016},{"type":12,"linkType":13,"id":14},{"sys":23018},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":23020},{"url":560,"details":23021,"fileName":566,"contentType":567},{"size":562,"image":23022},{"width":564,"height":565},{"sys":23024,"fields":23027},{"id":23025,"createdAt":23026},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":23028,"slug":23029,"articleIntro":-1,"category":23030},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[23031],{"metadata":23032,"sys":23035,"fields":23042},{"tags":23033,"concepts":23034},[],[],{"space":23036,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":23038,"publishedVersion":514,"revision":43,"contentType":23040,"locale":29},{"sys":23037},{"type":12,"linkType":13,"id":14},{"sys":23039},{"id":21,"type":12,"linkType":22},{"sys":23041},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":23043,"metaTitle":524,"metaDescription":525,"mainTitle":23044,"subtitle":543,"heroImage":23059,"ctaButton":568,"ctaLink":569},[523],{"data":23045,"content":23046,"nodeType":74},{},[23047,23053],{"data":23048,"content":23049,"nodeType":536},{},[23050],{"data":23051,"marks":23052,"value":535,"nodeType":82},{},[],{"data":23054,"content":23055,"nodeType":87},{},[23056],{"data":23057,"marks":23058,"value":193,"nodeType":82},{},[],{"metadata":23060,"sys":23063,"fields":23068},{"tags":23061,"concepts":23062},[],[],{"space":23064,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":23066,"publishedVersion":556,"revision":24,"locale":29},{"sys":23065},{"type":12,"linkType":13,"id":14},{"sys":23067},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":23069},{"url":560,"details":23070,"fileName":566,"contentType":567},{"size":562,"image":23071},{"width":564,"height":565},{"sys":23073,"fields":23076},{"id":23074,"createdAt":23075},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":23077,"slug":23078,"articleIntro":23077,"category":23079},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[23080],{"metadata":23081,"sys":23084,"fields":23091},{"tags":23082,"concepts":23083},[],[],{"space":23085,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":23087,"publishedVersion":514,"revision":43,"contentType":23089,"locale":29},{"sys":23086},{"type":12,"linkType":13,"id":14},{"sys":23088},{"id":21,"type":12,"linkType":22},{"sys":23090},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":23092,"metaTitle":524,"metaDescription":525,"mainTitle":23093,"subtitle":543,"heroImage":23108,"ctaButton":568,"ctaLink":569},[523],{"data":23094,"content":23095,"nodeType":74},{},[23096,23102],{"data":23097,"content":23098,"nodeType":536},{},[23099],{"data":23100,"marks":23101,"value":535,"nodeType":82},{},[],{"data":23103,"content":23104,"nodeType":87},{},[23105],{"data":23106,"marks":23107,"value":193,"nodeType":82},{},[],{"metadata":23109,"sys":23112,"fields":23117},{"tags":23110,"concepts":23111},[],[],{"space":23113,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":23115,"publishedVersion":556,"revision":24,"locale":29},{"sys":23114},{"type":12,"linkType":13,"id":14},{"sys":23116},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":23118},{"url":560,"details":23119,"fileName":566,"contentType":567},{"size":562,"image":23120},{"width":564,"height":565},{"sys":23122,"fields":23125},{"id":23123,"createdAt":23124},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":23126,"slug":23127,"articleIntro":23126,"category":23128},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[23129],{"metadata":23130,"sys":23133,"fields":23140},{"tags":23131,"concepts":23132},[],[],{"space":23134,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":23136,"publishedVersion":514,"revision":43,"contentType":23138,"locale":29},{"sys":23135},{"type":12,"linkType":13,"id":14},{"sys":23137},{"id":21,"type":12,"linkType":22},{"sys":23139},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":23141,"metaTitle":524,"metaDescription":525,"mainTitle":23142,"subtitle":543,"heroImage":23157,"ctaButton":568,"ctaLink":569},[523],{"data":23143,"content":23144,"nodeType":74},{},[23145,23151],{"data":23146,"content":23147,"nodeType":536},{},[23148],{"data":23149,"marks":23150,"value":535,"nodeType":82},{},[],{"data":23152,"content":23153,"nodeType":87},{},[23154],{"data":23155,"marks":23156,"value":193,"nodeType":82},{},[],{"metadata":23158,"sys":23161,"fields":23166},{"tags":23159,"concepts":23160},[],[],{"space":23162,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":23164,"publishedVersion":556,"revision":24,"locale":29},{"sys":23163},{"type":12,"linkType":13,"id":14},{"sys":23165},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":23167},{"url":560,"details":23168,"fileName":566,"contentType":567},{"size":562,"image":23169},{"width":564,"height":565},{"sys":23171,"fields":23174},{"id":23172,"createdAt":23173},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":23175,"slug":23176,"articleIntro":23175,"category":23177},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[23178],{"metadata":23179,"sys":23182,"fields":23189},{"tags":23180,"concepts":23181},[],[],{"space":23183,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":23185,"publishedVersion":514,"revision":43,"contentType":23187,"locale":29},{"sys":23184},{"type":12,"linkType":13,"id":14},{"sys":23186},{"id":21,"type":12,"linkType":22},{"sys":23188},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":23190,"metaTitle":524,"metaDescription":525,"mainTitle":23191,"subtitle":543,"heroImage":23206,"ctaButton":568,"ctaLink":569},[523],{"data":23192,"content":23193,"nodeType":74},{},[23194,23200],{"data":23195,"content":23196,"nodeType":536},{},[23197],{"data":23198,"marks":23199,"value":535,"nodeType":82},{},[],{"data":23201,"content":23202,"nodeType":87},{},[23203],{"data":23204,"marks":23205,"value":193,"nodeType":82},{},[],{"metadata":23207,"sys":23210,"fields":23215},{"tags":23208,"concepts":23209},[],[],{"space":23211,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":23213,"publishedVersion":556,"revision":24,"locale":29},{"sys":23212},{"type":12,"linkType":13,"id":14},{"sys":23214},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":23216},{"url":560,"details":23217,"fileName":566,"contentType":567},{"size":562,"image":23218},{"width":564,"height":565},{"sys":23220,"fields":23223},{"id":23221,"createdAt":23222},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":23224,"slug":23225,"articleIntro":23224,"category":23226},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[23227],{"metadata":23228,"sys":23231,"fields":23238},{"tags":23229,"concepts":23230},[],[],{"space":23232,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":23234,"publishedVersion":514,"revision":43,"contentType":23236,"locale":29},{"sys":23233},{"type":12,"linkType":13,"id":14},{"sys":23235},{"id":21,"type":12,"linkType":22},{"sys":23237},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":23239,"metaTitle":524,"metaDescription":525,"mainTitle":23240,"subtitle":543,"heroImage":23255,"ctaButton":568,"ctaLink":569},[523],{"data":23241,"content":23242,"nodeType":74},{},[23243,23249],{"data":23244,"content":23245,"nodeType":536},{},[23246],{"data":23247,"marks":23248,"value":535,"nodeType":82},{},[],{"data":23250,"content":23251,"nodeType":87},{},[23252],{"data":23253,"marks":23254,"value":193,"nodeType":82},{},[],{"metadata":23256,"sys":23259,"fields":23264},{"tags":23257,"concepts":23258},[],[],{"space":23260,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":23262,"publishedVersion":556,"revision":24,"locale":29},{"sys":23261},{"type":12,"linkType":13,"id":14},{"sys":23263},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":23265},{"url":560,"details":23266,"fileName":566,"contentType":567},{"size":562,"image":23267},{"width":564,"height":565},{"sys":23269,"fields":23272},{"id":23270,"createdAt":23271},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":23273,"slug":23274,"articleIntro":23273,"category":23275},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[23276],{"metadata":23277,"sys":23280,"fields":23287},{"tags":23278,"concepts":23279},[],[],{"space":23281,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":23283,"publishedVersion":514,"revision":43,"contentType":23285,"locale":29},{"sys":23282},{"type":12,"linkType":13,"id":14},{"sys":23284},{"id":21,"type":12,"linkType":22},{"sys":23286},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":23288,"metaTitle":524,"metaDescription":525,"mainTitle":23289,"subtitle":543,"heroImage":23304,"ctaButton":568,"ctaLink":569},[523],{"data":23290,"content":23291,"nodeType":74},{},[23292,23298],{"data":23293,"content":23294,"nodeType":536},{},[23295],{"data":23296,"marks":23297,"value":535,"nodeType":82},{},[],{"data":23299,"content":23300,"nodeType":87},{},[23301],{"data":23302,"marks":23303,"value":193,"nodeType":82},{},[],{"metadata":23305,"sys":23308,"fields":23313},{"tags":23306,"concepts":23307},[],[],{"space":23309,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":23311,"publishedVersion":556,"revision":24,"locale":29},{"sys":23310},{"type":12,"linkType":13,"id":14},{"sys":23312},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":23314},{"url":560,"details":23315,"fileName":566,"contentType":567},{"size":562,"image":23316},{"width":564,"height":565},{"sys":23318,"fields":23321},{"id":23319,"createdAt":23320},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":23322,"slug":23323,"articleIntro":23322,"category":23324},"Classe 15 - Provisions","classe-15-provisions",[23325],{"metadata":23326,"sys":23329,"fields":23336},{"tags":23327,"concepts":23328},[],[],{"space":23330,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":23332,"publishedVersion":514,"revision":43,"contentType":23334,"locale":29},{"sys":23331},{"type":12,"linkType":13,"id":14},{"sys":23333},{"id":21,"type":12,"linkType":22},{"sys":23335},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":23337,"metaTitle":524,"metaDescription":525,"mainTitle":23338,"subtitle":543,"heroImage":23353,"ctaButton":568,"ctaLink":569},[523],{"data":23339,"content":23340,"nodeType":74},{},[23341,23347],{"data":23342,"content":23343,"nodeType":536},{},[23344],{"data":23345,"marks":23346,"value":535,"nodeType":82},{},[],{"data":23348,"content":23349,"nodeType":87},{},[23350],{"data":23351,"marks":23352,"value":193,"nodeType":82},{},[],{"metadata":23354,"sys":23357,"fields":23362},{"tags":23355,"concepts":23356},[],[],{"space":23358,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":23360,"publishedVersion":556,"revision":24,"locale":29},{"sys":23359},{"type":12,"linkType":13,"id":14},{"sys":23361},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":23363},{"url":560,"details":23364,"fileName":566,"contentType":567},{"size":562,"image":23365},{"width":564,"height":565},{"sys":23367,"fields":23370},{"id":23368,"createdAt":23369},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":23371,"slug":23372,"articleIntro":-1,"category":23373},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[23374],{"metadata":23375,"sys":23378,"fields":23385},{"tags":23376,"concepts":23377},[],[],{"space":23379,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":23381,"publishedVersion":514,"revision":43,"contentType":23383,"locale":29},{"sys":23380},{"type":12,"linkType":13,"id":14},{"sys":23382},{"id":21,"type":12,"linkType":22},{"sys":23384},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":23386,"metaTitle":524,"metaDescription":525,"mainTitle":23387,"subtitle":543,"heroImage":23402,"ctaButton":568,"ctaLink":569},[523],{"data":23388,"content":23389,"nodeType":74},{},[23390,23396],{"data":23391,"content":23392,"nodeType":536},{},[23393],{"data":23394,"marks":23395,"value":535,"nodeType":82},{},[],{"data":23397,"content":23398,"nodeType":87},{},[23399],{"data":23400,"marks":23401,"value":193,"nodeType":82},{},[],{"metadata":23403,"sys":23406,"fields":23411},{"tags":23404,"concepts":23405},[],[],{"space":23407,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":23409,"publishedVersion":556,"revision":24,"locale":29},{"sys":23408},{"type":12,"linkType":13,"id":14},{"sys":23410},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":23412},{"url":560,"details":23413,"fileName":566,"contentType":567},{"size":562,"image":23414},{"width":564,"height":565},{"sys":23416,"fields":23419},{"id":23417,"createdAt":23418},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":23420,"slug":23421,"articleIntro":23420,"category":23422},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[23423],{"metadata":23424,"sys":23427,"fields":23434},{"tags":23425,"concepts":23426},[],[],{"space":23428,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":23430,"publishedVersion":514,"revision":43,"contentType":23432,"locale":29},{"sys":23429},{"type":12,"linkType":13,"id":14},{"sys":23431},{"id":21,"type":12,"linkType":22},{"sys":23433},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":23435,"metaTitle":524,"metaDescription":525,"mainTitle":23436,"subtitle":543,"heroImage":23451,"ctaButton":568,"ctaLink":569},[523],{"data":23437,"content":23438,"nodeType":74},{},[23439,23445],{"data":23440,"content":23441,"nodeType":536},{},[23442],{"data":23443,"marks":23444,"value":535,"nodeType":82},{},[],{"data":23446,"content":23447,"nodeType":87},{},[23448],{"data":23449,"marks":23450,"value":193,"nodeType":82},{},[],{"metadata":23452,"sys":23455,"fields":23460},{"tags":23453,"concepts":23454},[],[],{"space":23456,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":23458,"publishedVersion":556,"revision":24,"locale":29},{"sys":23457},{"type":12,"linkType":13,"id":14},{"sys":23459},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":23461},{"url":560,"details":23462,"fileName":566,"contentType":567},{"size":562,"image":23463},{"width":564,"height":565},{"sys":23465,"fields":23468},{"id":23466,"createdAt":23467},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":23469,"slug":23470,"articleIntro":23469,"category":23471},"274 - Prêts","compte-274-prets",[23472],{"metadata":23473,"sys":23476,"fields":23483},{"tags":23474,"concepts":23475},[],[],{"space":23477,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":23479,"publishedVersion":514,"revision":43,"contentType":23481,"locale":29},{"sys":23478},{"type":12,"linkType":13,"id":14},{"sys":23480},{"id":21,"type":12,"linkType":22},{"sys":23482},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":23484,"metaTitle":524,"metaDescription":525,"mainTitle":23485,"subtitle":543,"heroImage":23500,"ctaButton":568,"ctaLink":569},[523],{"data":23486,"content":23487,"nodeType":74},{},[23488,23494],{"data":23489,"content":23490,"nodeType":536},{},[23491],{"data":23492,"marks":23493,"value":535,"nodeType":82},{},[],{"data":23495,"content":23496,"nodeType":87},{},[23497],{"data":23498,"marks":23499,"value":193,"nodeType":82},{},[],{"metadata":23501,"sys":23504,"fields":23509},{"tags":23502,"concepts":23503},[],[],{"space":23505,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":23507,"publishedVersion":556,"revision":24,"locale":29},{"sys":23506},{"type":12,"linkType":13,"id":14},{"sys":23508},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":23510},{"url":560,"details":23511,"fileName":566,"contentType":567},{"size":562,"image":23512},{"width":564,"height":565},{"sys":23514,"fields":23517},{"id":23515,"createdAt":23516},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":23518,"slug":23519,"articleIntro":23518,"category":23520},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[23521],{"metadata":23522,"sys":23525,"fields":23532},{"tags":23523,"concepts":23524},[],[],{"space":23526,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":23528,"publishedVersion":514,"revision":43,"contentType":23530,"locale":29},{"sys":23527},{"type":12,"linkType":13,"id":14},{"sys":23529},{"id":21,"type":12,"linkType":22},{"sys":23531},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":23533,"metaTitle":524,"metaDescription":525,"mainTitle":23534,"subtitle":543,"heroImage":23549,"ctaButton":568,"ctaLink":569},[523],{"data":23535,"content":23536,"nodeType":74},{},[23537,23543],{"data":23538,"content":23539,"nodeType":536},{},[23540],{"data":23541,"marks":23542,"value":535,"nodeType":82},{},[],{"data":23544,"content":23545,"nodeType":87},{},[23546],{"data":23547,"marks":23548,"value":193,"nodeType":82},{},[],{"metadata":23550,"sys":23553,"fields":23558},{"tags":23551,"concepts":23552},[],[],{"space":23554,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":23556,"publishedVersion":556,"revision":24,"locale":29},{"sys":23555},{"type":12,"linkType":13,"id":14},{"sys":23557},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":23559},{"url":560,"details":23560,"fileName":566,"contentType":567},{"size":562,"image":23561},{"width":564,"height":565},{"sys":23563,"fields":23566},{"id":23564,"createdAt":23565},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":23567,"slug":23568,"articleIntro":23567,"category":23569},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[23570],{"metadata":23571,"sys":23574,"fields":23581},{"tags":23572,"concepts":23573},[],[],{"space":23575,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":23577,"publishedVersion":514,"revision":43,"contentType":23579,"locale":29},{"sys":23576},{"type":12,"linkType":13,"id":14},{"sys":23578},{"id":21,"type":12,"linkType":22},{"sys":23580},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":23582,"metaTitle":524,"metaDescription":525,"mainTitle":23583,"subtitle":543,"heroImage":23598,"ctaButton":568,"ctaLink":569},[523],{"data":23584,"content":23585,"nodeType":74},{},[23586,23592],{"data":23587,"content":23588,"nodeType":536},{},[23589],{"data":23590,"marks":23591,"value":535,"nodeType":82},{},[],{"data":23593,"content":23594,"nodeType":87},{},[23595],{"data":23596,"marks":23597,"value":193,"nodeType":82},{},[],{"metadata":23599,"sys":23602,"fields":23607},{"tags":23600,"concepts":23601},[],[],{"space":23603,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":23605,"publishedVersion":556,"revision":24,"locale":29},{"sys":23604},{"type":12,"linkType":13,"id":14},{"sys":23606},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":23608},{"url":560,"details":23609,"fileName":566,"contentType":567},{"size":562,"image":23610},{"width":564,"height":565},{"sys":23612,"fields":23615},{"id":23613,"createdAt":23614},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":23616,"slug":23617,"articleIntro":-1,"category":23618},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[23619],{"metadata":23620,"sys":23623,"fields":23630},{"tags":23621,"concepts":23622},[],[],{"space":23624,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":23626,"publishedVersion":514,"revision":43,"contentType":23628,"locale":29},{"sys":23625},{"type":12,"linkType":13,"id":14},{"sys":23627},{"id":21,"type":12,"linkType":22},{"sys":23629},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":23631,"metaTitle":524,"metaDescription":525,"mainTitle":23632,"subtitle":543,"heroImage":23647,"ctaButton":568,"ctaLink":569},[523],{"data":23633,"content":23634,"nodeType":74},{},[23635,23641],{"data":23636,"content":23637,"nodeType":536},{},[23638],{"data":23639,"marks":23640,"value":535,"nodeType":82},{},[],{"data":23642,"content":23643,"nodeType":87},{},[23644],{"data":23645,"marks":23646,"value":193,"nodeType":82},{},[],{"metadata":23648,"sys":23651,"fields":23656},{"tags":23649,"concepts":23650},[],[],{"space":23652,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":23654,"publishedVersion":556,"revision":24,"locale":29},{"sys":23653},{"type":12,"linkType":13,"id":14},{"sys":23655},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":23657},{"url":560,"details":23658,"fileName":566,"contentType":567},{"size":562,"image":23659},{"width":564,"height":565},{"sys":23661,"fields":23664},{"id":23662,"createdAt":23663},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":23665,"slug":23666,"articleIntro":-1,"category":23667},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[23668],{"metadata":23669,"sys":23672,"fields":23679},{"tags":23670,"concepts":23671},[],[],{"space":23673,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":23675,"publishedVersion":514,"revision":43,"contentType":23677,"locale":29},{"sys":23674},{"type":12,"linkType":13,"id":14},{"sys":23676},{"id":21,"type":12,"linkType":22},{"sys":23678},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":23680,"metaTitle":524,"metaDescription":525,"mainTitle":23681,"subtitle":543,"heroImage":23696,"ctaButton":568,"ctaLink":569},[523],{"data":23682,"content":23683,"nodeType":74},{},[23684,23690],{"data":23685,"content":23686,"nodeType":536},{},[23687],{"data":23688,"marks":23689,"value":535,"nodeType":82},{},[],{"data":23691,"content":23692,"nodeType":87},{},[23693],{"data":23694,"marks":23695,"value":193,"nodeType":82},{},[],{"metadata":23697,"sys":23700,"fields":23705},{"tags":23698,"concepts":23699},[],[],{"space":23701,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":23703,"publishedVersion":556,"revision":24,"locale":29},{"sys":23702},{"type":12,"linkType":13,"id":14},{"sys":23704},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":23706},{"url":560,"details":23707,"fileName":566,"contentType":567},{"size":562,"image":23708},{"width":564,"height":565},{"sys":23710,"fields":23713},{"id":23711,"createdAt":23712},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":23714,"slug":23715,"articleIntro":23714,"category":23716},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[23717],{"metadata":23718,"sys":23721,"fields":23728},{"tags":23719,"concepts":23720},[],[],{"space":23722,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":23724,"publishedVersion":514,"revision":43,"contentType":23726,"locale":29},{"sys":23723},{"type":12,"linkType":13,"id":14},{"sys":23725},{"id":21,"type":12,"linkType":22},{"sys":23727},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":23729,"metaTitle":524,"metaDescription":525,"mainTitle":23730,"subtitle":543,"heroImage":23745,"ctaButton":568,"ctaLink":569},[523],{"data":23731,"content":23732,"nodeType":74},{},[23733,23739],{"data":23734,"content":23735,"nodeType":536},{},[23736],{"data":23737,"marks":23738,"value":535,"nodeType":82},{},[],{"data":23740,"content":23741,"nodeType":87},{},[23742],{"data":23743,"marks":23744,"value":193,"nodeType":82},{},[],{"metadata":23746,"sys":23749,"fields":23754},{"tags":23747,"concepts":23748},[],[],{"space":23750,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":23752,"publishedVersion":556,"revision":24,"locale":29},{"sys":23751},{"type":12,"linkType":13,"id":14},{"sys":23753},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":23755},{"url":560,"details":23756,"fileName":566,"contentType":567},{"size":562,"image":23757},{"width":564,"height":565},{"sys":23759,"fields":23762},{"id":23760,"createdAt":23761},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":23763,"slug":23764,"articleIntro":23763,"category":23765},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[23766],{"metadata":23767,"sys":23770,"fields":23777},{"tags":23768,"concepts":23769},[],[],{"space":23771,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":23773,"publishedVersion":514,"revision":43,"contentType":23775,"locale":29},{"sys":23772},{"type":12,"linkType":13,"id":14},{"sys":23774},{"id":21,"type":12,"linkType":22},{"sys":23776},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":23778,"metaTitle":524,"metaDescription":525,"mainTitle":23779,"subtitle":543,"heroImage":23794,"ctaButton":568,"ctaLink":569},[523],{"data":23780,"content":23781,"nodeType":74},{},[23782,23788],{"data":23783,"content":23784,"nodeType":536},{},[23785],{"data":23786,"marks":23787,"value":535,"nodeType":82},{},[],{"data":23789,"content":23790,"nodeType":87},{},[23791],{"data":23792,"marks":23793,"value":193,"nodeType":82},{},[],{"metadata":23795,"sys":23798,"fields":23803},{"tags":23796,"concepts":23797},[],[],{"space":23799,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":23801,"publishedVersion":556,"revision":24,"locale":29},{"sys":23800},{"type":12,"linkType":13,"id":14},{"sys":23802},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":23804},{"url":560,"details":23805,"fileName":566,"contentType":567},{"size":562,"image":23806},{"width":564,"height":565},{"sys":23808,"fields":23811},{"id":23809,"createdAt":23810},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":23812,"slug":23813,"articleIntro":23814,"category":23815},"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.",[23816],{"metadata":23817,"sys":23820,"fields":23827},{"tags":23818,"concepts":23819},[],[],{"space":23821,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":23823,"publishedVersion":514,"revision":43,"contentType":23825,"locale":29},{"sys":23822},{"type":12,"linkType":13,"id":14},{"sys":23824},{"id":21,"type":12,"linkType":22},{"sys":23826},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":23828,"metaTitle":524,"metaDescription":525,"mainTitle":23829,"subtitle":543,"heroImage":23844,"ctaButton":568,"ctaLink":569},[523],{"data":23830,"content":23831,"nodeType":74},{},[23832,23838],{"data":23833,"content":23834,"nodeType":536},{},[23835],{"data":23836,"marks":23837,"value":535,"nodeType":82},{},[],{"data":23839,"content":23840,"nodeType":87},{},[23841],{"data":23842,"marks":23843,"value":193,"nodeType":82},{},[],{"metadata":23845,"sys":23848,"fields":23853},{"tags":23846,"concepts":23847},[],[],{"space":23849,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":23851,"publishedVersion":556,"revision":24,"locale":29},{"sys":23850},{"type":12,"linkType":13,"id":14},{"sys":23852},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":23854},{"url":560,"details":23855,"fileName":566,"contentType":567},{"size":562,"image":23856},{"width":564,"height":565},{"sys":23858,"fields":23861},{"id":23859,"createdAt":23860},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":23862,"slug":23863,"articleIntro":-1,"category":23864},"Compte 518 - Intérêts courus","compte-518-interets-courus",[23865],{"metadata":23866,"sys":23869,"fields":23876},{"tags":23867,"concepts":23868},[],[],{"space":23870,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":23872,"publishedVersion":514,"revision":43,"contentType":23874,"locale":29},{"sys":23871},{"type":12,"linkType":13,"id":14},{"sys":23873},{"id":21,"type":12,"linkType":22},{"sys":23875},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":23877,"metaTitle":524,"metaDescription":525,"mainTitle":23878,"subtitle":543,"heroImage":23893,"ctaButton":568,"ctaLink":569},[523],{"data":23879,"content":23880,"nodeType":74},{},[23881,23887],{"data":23882,"content":23883,"nodeType":536},{},[23884],{"data":23885,"marks":23886,"value":535,"nodeType":82},{},[],{"data":23888,"content":23889,"nodeType":87},{},[23890],{"data":23891,"marks":23892,"value":193,"nodeType":82},{},[],{"metadata":23894,"sys":23897,"fields":23902},{"tags":23895,"concepts":23896},[],[],{"space":23898,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":23900,"publishedVersion":556,"revision":24,"locale":29},{"sys":23899},{"type":12,"linkType":13,"id":14},{"sys":23901},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":23903},{"url":560,"details":23904,"fileName":566,"contentType":567},{"size":562,"image":23905},{"width":564,"height":565},{"sys":23907,"fields":23910},{"id":23908,"createdAt":23909},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":23911,"slug":23912,"articleIntro":-1,"category":23913},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[23914],{"metadata":23915,"sys":23918,"fields":23925},{"tags":23916,"concepts":23917},[],[],{"space":23919,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":23921,"publishedVersion":514,"revision":43,"contentType":23923,"locale":29},{"sys":23920},{"type":12,"linkType":13,"id":14},{"sys":23922},{"id":21,"type":12,"linkType":22},{"sys":23924},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":23926,"metaTitle":524,"metaDescription":525,"mainTitle":23927,"subtitle":543,"heroImage":23942,"ctaButton":568,"ctaLink":569},[523],{"data":23928,"content":23929,"nodeType":74},{},[23930,23936],{"data":23931,"content":23932,"nodeType":536},{},[23933],{"data":23934,"marks":23935,"value":535,"nodeType":82},{},[],{"data":23937,"content":23938,"nodeType":87},{},[23939],{"data":23940,"marks":23941,"value":193,"nodeType":82},{},[],{"metadata":23943,"sys":23946,"fields":23951},{"tags":23944,"concepts":23945},[],[],{"space":23947,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":23949,"publishedVersion":556,"revision":24,"locale":29},{"sys":23948},{"type":12,"linkType":13,"id":14},{"sys":23950},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":23952},{"url":560,"details":23953,"fileName":566,"contentType":567},{"size":562,"image":23954},{"width":564,"height":565},{"sys":23956,"fields":23959},{"id":23957,"createdAt":23958},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":23960,"slug":23961,"articleIntro":23960,"category":23962},"Compte 2184 - Mobilier","compte-2184-mobilier",[23963],{"metadata":23964,"sys":23967,"fields":23974},{"tags":23965,"concepts":23966},[],[],{"space":23968,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":23970,"publishedVersion":514,"revision":43,"contentType":23972,"locale":29},{"sys":23969},{"type":12,"linkType":13,"id":14},{"sys":23971},{"id":21,"type":12,"linkType":22},{"sys":23973},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":23975,"metaTitle":524,"metaDescription":525,"mainTitle":23976,"subtitle":543,"heroImage":23991,"ctaButton":568,"ctaLink":569},[523],{"data":23977,"content":23978,"nodeType":74},{},[23979,23985],{"data":23980,"content":23981,"nodeType":536},{},[23982],{"data":23983,"marks":23984,"value":535,"nodeType":82},{},[],{"data":23986,"content":23987,"nodeType":87},{},[23988],{"data":23989,"marks":23990,"value":193,"nodeType":82},{},[],{"metadata":23992,"sys":23995,"fields":24000},{"tags":23993,"concepts":23994},[],[],{"space":23996,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":23998,"publishedVersion":556,"revision":24,"locale":29},{"sys":23997},{"type":12,"linkType":13,"id":14},{"sys":23999},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":24001},{"url":560,"details":24002,"fileName":566,"contentType":567},{"size":562,"image":24003},{"width":564,"height":565},{"sys":24005,"fields":24008},{"id":24006,"createdAt":24007},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":24009,"slug":24010,"articleIntro":-1,"category":24011},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[24012],{"metadata":24013,"sys":24016,"fields":24023},{"tags":24014,"concepts":24015},[],[],{"space":24017,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":24019,"publishedVersion":514,"revision":43,"contentType":24021,"locale":29},{"sys":24018},{"type":12,"linkType":13,"id":14},{"sys":24020},{"id":21,"type":12,"linkType":22},{"sys":24022},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":24024,"metaTitle":524,"metaDescription":525,"mainTitle":24025,"subtitle":543,"heroImage":24040,"ctaButton":568,"ctaLink":569},[523],{"data":24026,"content":24027,"nodeType":74},{},[24028,24034],{"data":24029,"content":24030,"nodeType":536},{},[24031],{"data":24032,"marks":24033,"value":535,"nodeType":82},{},[],{"data":24035,"content":24036,"nodeType":87},{},[24037],{"data":24038,"marks":24039,"value":193,"nodeType":82},{},[],{"metadata":24041,"sys":24044,"fields":24049},{"tags":24042,"concepts":24043},[],[],{"space":24045,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":24047,"publishedVersion":556,"revision":24,"locale":29},{"sys":24046},{"type":12,"linkType":13,"id":14},{"sys":24048},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":24050},{"url":560,"details":24051,"fileName":566,"contentType":567},{"size":562,"image":24052},{"width":564,"height":565},{"sys":24054,"fields":24057},{"id":24055,"createdAt":24056},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":24058,"slug":24059,"articleIntro":24058,"category":24060},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[24061],{"metadata":24062,"sys":24065,"fields":24072},{"tags":24063,"concepts":24064},[],[],{"space":24066,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":24068,"publishedVersion":514,"revision":43,"contentType":24070,"locale":29},{"sys":24067},{"type":12,"linkType":13,"id":14},{"sys":24069},{"id":21,"type":12,"linkType":22},{"sys":24071},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":24073,"metaTitle":524,"metaDescription":525,"mainTitle":24074,"subtitle":543,"heroImage":24089,"ctaButton":568,"ctaLink":569},[523],{"data":24075,"content":24076,"nodeType":74},{},[24077,24083],{"data":24078,"content":24079,"nodeType":536},{},[24080],{"data":24081,"marks":24082,"value":535,"nodeType":82},{},[],{"data":24084,"content":24085,"nodeType":87},{},[24086],{"data":24087,"marks":24088,"value":193,"nodeType":82},{},[],{"metadata":24090,"sys":24093,"fields":24098},{"tags":24091,"concepts":24092},[],[],{"space":24094,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":24096,"publishedVersion":556,"revision":24,"locale":29},{"sys":24095},{"type":12,"linkType":13,"id":14},{"sys":24097},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":24099},{"url":560,"details":24100,"fileName":566,"contentType":567},{"size":562,"image":24101},{"width":564,"height":565},{"sys":24103,"fields":24106},{"id":24104,"createdAt":24105},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":24107,"slug":24108,"articleIntro":24107,"category":24109},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[24110],{"metadata":24111,"sys":24114,"fields":24121},{"tags":24112,"concepts":24113},[],[],{"space":24115,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":24117,"publishedVersion":514,"revision":43,"contentType":24119,"locale":29},{"sys":24116},{"type":12,"linkType":13,"id":14},{"sys":24118},{"id":21,"type":12,"linkType":22},{"sys":24120},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":24122,"metaTitle":524,"metaDescription":525,"mainTitle":24123,"subtitle":543,"heroImage":24138,"ctaButton":568,"ctaLink":569},[523],{"data":24124,"content":24125,"nodeType":74},{},[24126,24132],{"data":24127,"content":24128,"nodeType":536},{},[24129],{"data":24130,"marks":24131,"value":535,"nodeType":82},{},[],{"data":24133,"content":24134,"nodeType":87},{},[24135],{"data":24136,"marks":24137,"value":193,"nodeType":82},{},[],{"metadata":24139,"sys":24142,"fields":24147},{"tags":24140,"concepts":24141},[],[],{"space":24143,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":24145,"publishedVersion":556,"revision":24,"locale":29},{"sys":24144},{"type":12,"linkType":13,"id":14},{"sys":24146},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":24148},{"url":560,"details":24149,"fileName":566,"contentType":567},{"size":562,"image":24150},{"width":564,"height":565},{"sys":24152,"fields":24155},{"id":24153,"createdAt":24154},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":24156,"slug":24157,"articleIntro":24156,"category":24158},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[24159],{"metadata":24160,"sys":24163,"fields":24170},{"tags":24161,"concepts":24162},[],[],{"space":24164,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":24166,"publishedVersion":514,"revision":43,"contentType":24168,"locale":29},{"sys":24165},{"type":12,"linkType":13,"id":14},{"sys":24167},{"id":21,"type":12,"linkType":22},{"sys":24169},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":24171,"metaTitle":524,"metaDescription":525,"mainTitle":24172,"subtitle":543,"heroImage":24187,"ctaButton":568,"ctaLink":569},[523],{"data":24173,"content":24174,"nodeType":74},{},[24175,24181],{"data":24176,"content":24177,"nodeType":536},{},[24178],{"data":24179,"marks":24180,"value":535,"nodeType":82},{},[],{"data":24182,"content":24183,"nodeType":87},{},[24184],{"data":24185,"marks":24186,"value":193,"nodeType":82},{},[],{"metadata":24188,"sys":24191,"fields":24196},{"tags":24189,"concepts":24190},[],[],{"space":24192,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":24194,"publishedVersion":556,"revision":24,"locale":29},{"sys":24193},{"type":12,"linkType":13,"id":14},{"sys":24195},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":24197},{"url":560,"details":24198,"fileName":566,"contentType":567},{"size":562,"image":24199},{"width":564,"height":565},{"sys":24201,"fields":24204},{"id":24202,"createdAt":24203},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":24205,"slug":24206,"articleIntro":-1,"category":24207},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[24208],{"metadata":24209,"sys":24212,"fields":24219},{"tags":24210,"concepts":24211},[],[],{"space":24213,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":24215,"publishedVersion":514,"revision":43,"contentType":24217,"locale":29},{"sys":24214},{"type":12,"linkType":13,"id":14},{"sys":24216},{"id":21,"type":12,"linkType":22},{"sys":24218},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":24220,"metaTitle":524,"metaDescription":525,"mainTitle":24221,"subtitle":543,"heroImage":24236,"ctaButton":568,"ctaLink":569},[523],{"data":24222,"content":24223,"nodeType":74},{},[24224,24230],{"data":24225,"content":24226,"nodeType":536},{},[24227],{"data":24228,"marks":24229,"value":535,"nodeType":82},{},[],{"data":24231,"content":24232,"nodeType":87},{},[24233],{"data":24234,"marks":24235,"value":193,"nodeType":82},{},[],{"metadata":24237,"sys":24240,"fields":24245},{"tags":24238,"concepts":24239},[],[],{"space":24241,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":24243,"publishedVersion":556,"revision":24,"locale":29},{"sys":24242},{"type":12,"linkType":13,"id":14},{"sys":24244},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":24246},{"url":560,"details":24247,"fileName":566,"contentType":567},{"size":562,"image":24248},{"width":564,"height":565},{"sys":24250,"fields":24253},{"id":24251,"createdAt":24252},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":24254,"slug":24255,"articleIntro":-1,"category":24256},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[24257],{"metadata":24258,"sys":24261,"fields":24268},{"tags":24259,"concepts":24260},[],[],{"space":24262,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":24264,"publishedVersion":514,"revision":43,"contentType":24266,"locale":29},{"sys":24263},{"type":12,"linkType":13,"id":14},{"sys":24265},{"id":21,"type":12,"linkType":22},{"sys":24267},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":24269,"metaTitle":524,"metaDescription":525,"mainTitle":24270,"subtitle":543,"heroImage":24285,"ctaButton":568,"ctaLink":569},[523],{"data":24271,"content":24272,"nodeType":74},{},[24273,24279],{"data":24274,"content":24275,"nodeType":536},{},[24276],{"data":24277,"marks":24278,"value":535,"nodeType":82},{},[],{"data":24280,"content":24281,"nodeType":87},{},[24282],{"data":24283,"marks":24284,"value":193,"nodeType":82},{},[],{"metadata":24286,"sys":24289,"fields":24294},{"tags":24287,"concepts":24288},[],[],{"space":24290,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":24292,"publishedVersion":556,"revision":24,"locale":29},{"sys":24291},{"type":12,"linkType":13,"id":14},{"sys":24293},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":24295},{"url":560,"details":24296,"fileName":566,"contentType":567},{"size":562,"image":24297},{"width":564,"height":565},{"sys":24299,"fields":24302},{"id":24300,"createdAt":24301},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":24303,"slug":24304,"articleIntro":24305,"category":24306},"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",[24307],{"metadata":24308,"sys":24311,"fields":24318},{"tags":24309,"concepts":24310},[],[],{"space":24312,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":24314,"publishedVersion":514,"revision":43,"contentType":24316,"locale":29},{"sys":24313},{"type":12,"linkType":13,"id":14},{"sys":24315},{"id":21,"type":12,"linkType":22},{"sys":24317},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":24319,"metaTitle":524,"metaDescription":525,"mainTitle":24320,"subtitle":543,"heroImage":24335,"ctaButton":568,"ctaLink":569},[523],{"data":24321,"content":24322,"nodeType":74},{},[24323,24329],{"data":24324,"content":24325,"nodeType":536},{},[24326],{"data":24327,"marks":24328,"value":535,"nodeType":82},{},[],{"data":24330,"content":24331,"nodeType":87},{},[24332],{"data":24333,"marks":24334,"value":193,"nodeType":82},{},[],{"metadata":24336,"sys":24339,"fields":24344},{"tags":24337,"concepts":24338},[],[],{"space":24340,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":24342,"publishedVersion":556,"revision":24,"locale":29},{"sys":24341},{"type":12,"linkType":13,"id":14},{"sys":24343},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":24345},{"url":560,"details":24346,"fileName":566,"contentType":567},{"size":562,"image":24347},{"width":564,"height":565},{"sys":24349,"fields":24352},{"id":24350,"createdAt":24351},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":24353,"slug":24354,"articleIntro":24353,"category":24355},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[24356],{"metadata":24357,"sys":24360,"fields":24367},{"tags":24358,"concepts":24359},[],[],{"space":24361,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":24363,"publishedVersion":514,"revision":43,"contentType":24365,"locale":29},{"sys":24362},{"type":12,"linkType":13,"id":14},{"sys":24364},{"id":21,"type":12,"linkType":22},{"sys":24366},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":24368,"metaTitle":524,"metaDescription":525,"mainTitle":24369,"subtitle":543,"heroImage":24384,"ctaButton":568,"ctaLink":569},[523],{"data":24370,"content":24371,"nodeType":74},{},[24372,24378],{"data":24373,"content":24374,"nodeType":536},{},[24375],{"data":24376,"marks":24377,"value":535,"nodeType":82},{},[],{"data":24379,"content":24380,"nodeType":87},{},[24381],{"data":24382,"marks":24383,"value":193,"nodeType":82},{},[],{"metadata":24385,"sys":24388,"fields":24393},{"tags":24386,"concepts":24387},[],[],{"space":24389,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":24391,"publishedVersion":556,"revision":24,"locale":29},{"sys":24390},{"type":12,"linkType":13,"id":14},{"sys":24392},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":24394},{"url":560,"details":24395,"fileName":566,"contentType":567},{"size":562,"image":24396},{"width":564,"height":565},{"sys":24398,"fields":24401},{"id":24399,"createdAt":24400},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":24402,"slug":24403,"articleIntro":24402,"category":24404},"6358 - Autres droits","compte-6358-autres-droits",[24405],{"metadata":24406,"sys":24409,"fields":24416},{"tags":24407,"concepts":24408},[],[],{"space":24410,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":24412,"publishedVersion":514,"revision":43,"contentType":24414,"locale":29},{"sys":24411},{"type":12,"linkType":13,"id":14},{"sys":24413},{"id":21,"type":12,"linkType":22},{"sys":24415},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":24417,"metaTitle":524,"metaDescription":525,"mainTitle":24418,"subtitle":543,"heroImage":24433,"ctaButton":568,"ctaLink":569},[523],{"data":24419,"content":24420,"nodeType":74},{},[24421,24427],{"data":24422,"content":24423,"nodeType":536},{},[24424],{"data":24425,"marks":24426,"value":535,"nodeType":82},{},[],{"data":24428,"content":24429,"nodeType":87},{},[24430],{"data":24431,"marks":24432,"value":193,"nodeType":82},{},[],{"metadata":24434,"sys":24437,"fields":24442},{"tags":24435,"concepts":24436},[],[],{"space":24438,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":24440,"publishedVersion":556,"revision":24,"locale":29},{"sys":24439},{"type":12,"linkType":13,"id":14},{"sys":24441},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":24443},{"url":560,"details":24444,"fileName":566,"contentType":567},{"size":562,"image":24445},{"width":564,"height":565},{"sys":24447,"fields":24450},{"id":24448,"createdAt":24449},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":24451,"slug":24452,"articleIntro":24451,"category":24453},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[24454],{"metadata":24455,"sys":24458,"fields":24465},{"tags":24456,"concepts":24457},[],[],{"space":24459,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":24461,"publishedVersion":514,"revision":43,"contentType":24463,"locale":29},{"sys":24460},{"type":12,"linkType":13,"id":14},{"sys":24462},{"id":21,"type":12,"linkType":22},{"sys":24464},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":24466,"metaTitle":524,"metaDescription":525,"mainTitle":24467,"subtitle":543,"heroImage":24482,"ctaButton":568,"ctaLink":569},[523],{"data":24468,"content":24469,"nodeType":74},{},[24470,24476],{"data":24471,"content":24472,"nodeType":536},{},[24473],{"data":24474,"marks":24475,"value":535,"nodeType":82},{},[],{"data":24477,"content":24478,"nodeType":87},{},[24479],{"data":24480,"marks":24481,"value":193,"nodeType":82},{},[],{"metadata":24483,"sys":24486,"fields":24491},{"tags":24484,"concepts":24485},[],[],{"space":24487,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":24489,"publishedVersion":556,"revision":24,"locale":29},{"sys":24488},{"type":12,"linkType":13,"id":14},{"sys":24490},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":24492},{"url":560,"details":24493,"fileName":566,"contentType":567},{"size":562,"image":24494},{"width":564,"height":565},{"sys":24496,"fields":24499},{"id":24497,"createdAt":24498},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":24500,"slug":24501,"articleIntro":24500,"category":24502},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[24503],{"metadata":24504,"sys":24507,"fields":24514},{"tags":24505,"concepts":24506},[],[],{"space":24508,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":24510,"publishedVersion":514,"revision":43,"contentType":24512,"locale":29},{"sys":24509},{"type":12,"linkType":13,"id":14},{"sys":24511},{"id":21,"type":12,"linkType":22},{"sys":24513},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":24515,"metaTitle":524,"metaDescription":525,"mainTitle":24516,"subtitle":543,"heroImage":24531,"ctaButton":568,"ctaLink":569},[523],{"data":24517,"content":24518,"nodeType":74},{},[24519,24525],{"data":24520,"content":24521,"nodeType":536},{},[24522],{"data":24523,"marks":24524,"value":535,"nodeType":82},{},[],{"data":24526,"content":24527,"nodeType":87},{},[24528],{"data":24529,"marks":24530,"value":193,"nodeType":82},{},[],{"metadata":24532,"sys":24535,"fields":24540},{"tags":24533,"concepts":24534},[],[],{"space":24536,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":24538,"publishedVersion":556,"revision":24,"locale":29},{"sys":24537},{"type":12,"linkType":13,"id":14},{"sys":24539},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":24541},{"url":560,"details":24542,"fileName":566,"contentType":567},{"size":562,"image":24543},{"width":564,"height":565},{"sys":24545,"fields":24548},{"id":24546,"createdAt":24547},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":24549,"slug":24550,"articleIntro":-1,"category":24551},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[24552],{"metadata":24553,"sys":24556,"fields":24563},{"tags":24554,"concepts":24555},[],[],{"space":24557,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":24559,"publishedVersion":514,"revision":43,"contentType":24561,"locale":29},{"sys":24558},{"type":12,"linkType":13,"id":14},{"sys":24560},{"id":21,"type":12,"linkType":22},{"sys":24562},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":24564,"metaTitle":524,"metaDescription":525,"mainTitle":24565,"subtitle":543,"heroImage":24580,"ctaButton":568,"ctaLink":569},[523],{"data":24566,"content":24567,"nodeType":74},{},[24568,24574],{"data":24569,"content":24570,"nodeType":536},{},[24571],{"data":24572,"marks":24573,"value":535,"nodeType":82},{},[],{"data":24575,"content":24576,"nodeType":87},{},[24577],{"data":24578,"marks":24579,"value":193,"nodeType":82},{},[],{"metadata":24581,"sys":24584,"fields":24589},{"tags":24582,"concepts":24583},[],[],{"space":24585,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":24587,"publishedVersion":556,"revision":24,"locale":29},{"sys":24586},{"type":12,"linkType":13,"id":14},{"sys":24588},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":24590},{"url":560,"details":24591,"fileName":566,"contentType":567},{"size":562,"image":24592},{"width":564,"height":565},{"sys":24594,"fields":24597},{"id":24595,"createdAt":24596},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":24598,"slug":24599,"articleIntro":24598,"category":24600},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[24601],{"metadata":24602,"sys":24605,"fields":24612},{"tags":24603,"concepts":24604},[],[],{"space":24606,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":24608,"publishedVersion":514,"revision":43,"contentType":24610,"locale":29},{"sys":24607},{"type":12,"linkType":13,"id":14},{"sys":24609},{"id":21,"type":12,"linkType":22},{"sys":24611},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":24613,"metaTitle":524,"metaDescription":525,"mainTitle":24614,"subtitle":543,"heroImage":24629,"ctaButton":568,"ctaLink":569},[523],{"data":24615,"content":24616,"nodeType":74},{},[24617,24623],{"data":24618,"content":24619,"nodeType":536},{},[24620],{"data":24621,"marks":24622,"value":535,"nodeType":82},{},[],{"data":24624,"content":24625,"nodeType":87},{},[24626],{"data":24627,"marks":24628,"value":193,"nodeType":82},{},[],{"metadata":24630,"sys":24633,"fields":24638},{"tags":24631,"concepts":24632},[],[],{"space":24634,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":24636,"publishedVersion":556,"revision":24,"locale":29},{"sys":24635},{"type":12,"linkType":13,"id":14},{"sys":24637},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":24639},{"url":560,"details":24640,"fileName":566,"contentType":567},{"size":562,"image":24641},{"width":564,"height":565},{"sys":24643,"fields":24646},{"id":24644,"createdAt":24645},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":24647,"slug":24648,"articleIntro":-1,"category":24649},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[24650],{"metadata":24651,"sys":24654,"fields":24661},{"tags":24652,"concepts":24653},[],[],{"space":24655,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":24657,"publishedVersion":514,"revision":43,"contentType":24659,"locale":29},{"sys":24656},{"type":12,"linkType":13,"id":14},{"sys":24658},{"id":21,"type":12,"linkType":22},{"sys":24660},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":24662,"metaTitle":524,"metaDescription":525,"mainTitle":24663,"subtitle":543,"heroImage":24678,"ctaButton":568,"ctaLink":569},[523],{"data":24664,"content":24665,"nodeType":74},{},[24666,24672],{"data":24667,"content":24668,"nodeType":536},{},[24669],{"data":24670,"marks":24671,"value":535,"nodeType":82},{},[],{"data":24673,"content":24674,"nodeType":87},{},[24675],{"data":24676,"marks":24677,"value":193,"nodeType":82},{},[],{"metadata":24679,"sys":24682,"fields":24687},{"tags":24680,"concepts":24681},[],[],{"space":24683,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":24685,"publishedVersion":556,"revision":24,"locale":29},{"sys":24684},{"type":12,"linkType":13,"id":14},{"sys":24686},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":24688},{"url":560,"details":24689,"fileName":566,"contentType":567},{"size":562,"image":24690},{"width":564,"height":565},{"sys":24692,"fields":24695},{"id":24693,"createdAt":24694},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":24696,"slug":24697,"articleIntro":24696,"category":24698},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[24699],{"metadata":24700,"sys":24703,"fields":24710},{"tags":24701,"concepts":24702},[],[],{"space":24704,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":24706,"publishedVersion":514,"revision":43,"contentType":24708,"locale":29},{"sys":24705},{"type":12,"linkType":13,"id":14},{"sys":24707},{"id":21,"type":12,"linkType":22},{"sys":24709},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":24711,"metaTitle":524,"metaDescription":525,"mainTitle":24712,"subtitle":543,"heroImage":24727,"ctaButton":568,"ctaLink":569},[523],{"data":24713,"content":24714,"nodeType":74},{},[24715,24721],{"data":24716,"content":24717,"nodeType":536},{},[24718],{"data":24719,"marks":24720,"value":535,"nodeType":82},{},[],{"data":24722,"content":24723,"nodeType":87},{},[24724],{"data":24725,"marks":24726,"value":193,"nodeType":82},{},[],{"metadata":24728,"sys":24731,"fields":24736},{"tags":24729,"concepts":24730},[],[],{"space":24732,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":24734,"publishedVersion":556,"revision":24,"locale":29},{"sys":24733},{"type":12,"linkType":13,"id":14},{"sys":24735},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":24737},{"url":560,"details":24738,"fileName":566,"contentType":567},{"size":562,"image":24739},{"width":564,"height":565},{"sys":24741,"fields":24744},{"id":24742,"createdAt":24743},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":24745,"slug":24746,"articleIntro":24745,"category":24747},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[24748],{"metadata":24749,"sys":24752,"fields":24759},{"tags":24750,"concepts":24751},[],[],{"space":24753,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":24755,"publishedVersion":514,"revision":43,"contentType":24757,"locale":29},{"sys":24754},{"type":12,"linkType":13,"id":14},{"sys":24756},{"id":21,"type":12,"linkType":22},{"sys":24758},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":24760,"metaTitle":524,"metaDescription":525,"mainTitle":24761,"subtitle":543,"heroImage":24776,"ctaButton":568,"ctaLink":569},[523],{"data":24762,"content":24763,"nodeType":74},{},[24764,24770],{"data":24765,"content":24766,"nodeType":536},{},[24767],{"data":24768,"marks":24769,"value":535,"nodeType":82},{},[],{"data":24771,"content":24772,"nodeType":87},{},[24773],{"data":24774,"marks":24775,"value":193,"nodeType":82},{},[],{"metadata":24777,"sys":24780,"fields":24785},{"tags":24778,"concepts":24779},[],[],{"space":24781,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":24783,"publishedVersion":556,"revision":24,"locale":29},{"sys":24782},{"type":12,"linkType":13,"id":14},{"sys":24784},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":24786},{"url":560,"details":24787,"fileName":566,"contentType":567},{"size":562,"image":24788},{"width":564,"height":565},{"sys":24790,"fields":24793},{"id":24791,"createdAt":24792},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":24794,"slug":24795,"articleIntro":24794,"category":24796},"6331 - Versement de transport","compte-6331-versement-de-transport",[24797],{"metadata":24798,"sys":24801,"fields":24808},{"tags":24799,"concepts":24800},[],[],{"space":24802,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":24804,"publishedVersion":514,"revision":43,"contentType":24806,"locale":29},{"sys":24803},{"type":12,"linkType":13,"id":14},{"sys":24805},{"id":21,"type":12,"linkType":22},{"sys":24807},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":24809,"metaTitle":524,"metaDescription":525,"mainTitle":24810,"subtitle":543,"heroImage":24825,"ctaButton":568,"ctaLink":569},[523],{"data":24811,"content":24812,"nodeType":74},{},[24813,24819],{"data":24814,"content":24815,"nodeType":536},{},[24816],{"data":24817,"marks":24818,"value":535,"nodeType":82},{},[],{"data":24820,"content":24821,"nodeType":87},{},[24822],{"data":24823,"marks":24824,"value":193,"nodeType":82},{},[],{"metadata":24826,"sys":24829,"fields":24834},{"tags":24827,"concepts":24828},[],[],{"space":24830,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":24832,"publishedVersion":556,"revision":24,"locale":29},{"sys":24831},{"type":12,"linkType":13,"id":14},{"sys":24833},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":24835},{"url":560,"details":24836,"fileName":566,"contentType":567},{"size":562,"image":24837},{"width":564,"height":565},{"sys":24839,"fields":24842},{"id":24840,"createdAt":24841},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":24843,"slug":24844,"articleIntro":24843,"category":24845},"4558 - Intérêts courus","compte-4558-interets-courus",[24846],{"metadata":24847,"sys":24850,"fields":24857},{"tags":24848,"concepts":24849},[],[],{"space":24851,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":24853,"publishedVersion":514,"revision":43,"contentType":24855,"locale":29},{"sys":24852},{"type":12,"linkType":13,"id":14},{"sys":24854},{"id":21,"type":12,"linkType":22},{"sys":24856},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":24858,"metaTitle":524,"metaDescription":525,"mainTitle":24859,"subtitle":543,"heroImage":24874,"ctaButton":568,"ctaLink":569},[523],{"data":24860,"content":24861,"nodeType":74},{},[24862,24868],{"data":24863,"content":24864,"nodeType":536},{},[24865],{"data":24866,"marks":24867,"value":535,"nodeType":82},{},[],{"data":24869,"content":24870,"nodeType":87},{},[24871],{"data":24872,"marks":24873,"value":193,"nodeType":82},{},[],{"metadata":24875,"sys":24878,"fields":24883},{"tags":24876,"concepts":24877},[],[],{"space":24879,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":24881,"publishedVersion":556,"revision":24,"locale":29},{"sys":24880},{"type":12,"linkType":13,"id":14},{"sys":24882},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":24884},{"url":560,"details":24885,"fileName":566,"contentType":567},{"size":562,"image":24886},{"width":564,"height":565},{"sys":24888,"fields":24891},{"id":24889,"createdAt":24890},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":24892,"slug":24893,"articleIntro":24892,"category":24894},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[24895],{"metadata":24896,"sys":24899,"fields":24906},{"tags":24897,"concepts":24898},[],[],{"space":24900,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":24902,"publishedVersion":514,"revision":43,"contentType":24904,"locale":29},{"sys":24901},{"type":12,"linkType":13,"id":14},{"sys":24903},{"id":21,"type":12,"linkType":22},{"sys":24905},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":24907,"metaTitle":524,"metaDescription":525,"mainTitle":24908,"subtitle":543,"heroImage":24923,"ctaButton":568,"ctaLink":569},[523],{"data":24909,"content":24910,"nodeType":74},{},[24911,24917],{"data":24912,"content":24913,"nodeType":536},{},[24914],{"data":24915,"marks":24916,"value":535,"nodeType":82},{},[],{"data":24918,"content":24919,"nodeType":87},{},[24920],{"data":24921,"marks":24922,"value":193,"nodeType":82},{},[],{"metadata":24924,"sys":24927,"fields":24932},{"tags":24925,"concepts":24926},[],[],{"space":24928,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":24930,"publishedVersion":556,"revision":24,"locale":29},{"sys":24929},{"type":12,"linkType":13,"id":14},{"sys":24931},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":24933},{"url":560,"details":24934,"fileName":566,"contentType":567},{"size":562,"image":24935},{"width":564,"height":565},{"sys":24937,"fields":24940},{"id":24938,"createdAt":24939},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":24941,"slug":24942,"articleIntro":24941,"category":24943},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[24944],{"metadata":24945,"sys":24948,"fields":24955},{"tags":24946,"concepts":24947},[],[],{"space":24949,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":24951,"publishedVersion":514,"revision":43,"contentType":24953,"locale":29},{"sys":24950},{"type":12,"linkType":13,"id":14},{"sys":24952},{"id":21,"type":12,"linkType":22},{"sys":24954},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":24956,"metaTitle":524,"metaDescription":525,"mainTitle":24957,"subtitle":543,"heroImage":24972,"ctaButton":568,"ctaLink":569},[523],{"data":24958,"content":24959,"nodeType":74},{},[24960,24966],{"data":24961,"content":24962,"nodeType":536},{},[24963],{"data":24964,"marks":24965,"value":535,"nodeType":82},{},[],{"data":24967,"content":24968,"nodeType":87},{},[24969],{"data":24970,"marks":24971,"value":193,"nodeType":82},{},[],{"metadata":24973,"sys":24976,"fields":24981},{"tags":24974,"concepts":24975},[],[],{"space":24977,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":24979,"publishedVersion":556,"revision":24,"locale":29},{"sys":24978},{"type":12,"linkType":13,"id":14},{"sys":24980},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":24982},{"url":560,"details":24983,"fileName":566,"contentType":567},{"size":562,"image":24984},{"width":564,"height":565},{"sys":24986,"fields":24989},{"id":24987,"createdAt":24988},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":24990,"slug":24991,"articleIntro":-1,"category":24992},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[24993],{"metadata":24994,"sys":24997,"fields":25004},{"tags":24995,"concepts":24996},[],[],{"space":24998,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":25000,"publishedVersion":514,"revision":43,"contentType":25002,"locale":29},{"sys":24999},{"type":12,"linkType":13,"id":14},{"sys":25001},{"id":21,"type":12,"linkType":22},{"sys":25003},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":25005,"metaTitle":524,"metaDescription":525,"mainTitle":25006,"subtitle":543,"heroImage":25021,"ctaButton":568,"ctaLink":569},[523],{"data":25007,"content":25008,"nodeType":74},{},[25009,25015],{"data":25010,"content":25011,"nodeType":536},{},[25012],{"data":25013,"marks":25014,"value":535,"nodeType":82},{},[],{"data":25016,"content":25017,"nodeType":87},{},[25018],{"data":25019,"marks":25020,"value":193,"nodeType":82},{},[],{"metadata":25022,"sys":25025,"fields":25030},{"tags":25023,"concepts":25024},[],[],{"space":25026,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":25028,"publishedVersion":556,"revision":24,"locale":29},{"sys":25027},{"type":12,"linkType":13,"id":14},{"sys":25029},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":25031},{"url":560,"details":25032,"fileName":566,"contentType":567},{"size":562,"image":25033},{"width":564,"height":565},{"sys":25035,"fields":25038},{"id":25036,"createdAt":25037},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":25039,"slug":25040,"articleIntro":25039,"category":25041},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[25042],{"metadata":25043,"sys":25046,"fields":25053},{"tags":25044,"concepts":25045},[],[],{"space":25047,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":25049,"publishedVersion":514,"revision":43,"contentType":25051,"locale":29},{"sys":25048},{"type":12,"linkType":13,"id":14},{"sys":25050},{"id":21,"type":12,"linkType":22},{"sys":25052},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":25054,"metaTitle":524,"metaDescription":525,"mainTitle":25055,"subtitle":543,"heroImage":25070,"ctaButton":568,"ctaLink":569},[523],{"data":25056,"content":25057,"nodeType":74},{},[25058,25064],{"data":25059,"content":25060,"nodeType":536},{},[25061],{"data":25062,"marks":25063,"value":535,"nodeType":82},{},[],{"data":25065,"content":25066,"nodeType":87},{},[25067],{"data":25068,"marks":25069,"value":193,"nodeType":82},{},[],{"metadata":25071,"sys":25074,"fields":25079},{"tags":25072,"concepts":25073},[],[],{"space":25075,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":25077,"publishedVersion":556,"revision":24,"locale":29},{"sys":25076},{"type":12,"linkType":13,"id":14},{"sys":25078},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":25080},{"url":560,"details":25081,"fileName":566,"contentType":567},{"size":562,"image":25082},{"width":564,"height":565},{"sys":25084,"fields":25087},{"id":25085,"createdAt":25086},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":25088,"slug":25089,"articleIntro":25088,"category":25090},"6248 - Divers","compte-6248-divers",[25091],{"metadata":25092,"sys":25095,"fields":25102},{"tags":25093,"concepts":25094},[],[],{"space":25096,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":25098,"publishedVersion":514,"revision":43,"contentType":25100,"locale":29},{"sys":25097},{"type":12,"linkType":13,"id":14},{"sys":25099},{"id":21,"type":12,"linkType":22},{"sys":25101},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":25103,"metaTitle":524,"metaDescription":525,"mainTitle":25104,"subtitle":543,"heroImage":25119,"ctaButton":568,"ctaLink":569},[523],{"data":25105,"content":25106,"nodeType":74},{},[25107,25113],{"data":25108,"content":25109,"nodeType":536},{},[25110],{"data":25111,"marks":25112,"value":535,"nodeType":82},{},[],{"data":25114,"content":25115,"nodeType":87},{},[25116],{"data":25117,"marks":25118,"value":193,"nodeType":82},{},[],{"metadata":25120,"sys":25123,"fields":25128},{"tags":25121,"concepts":25122},[],[],{"space":25124,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":25126,"publishedVersion":556,"revision":24,"locale":29},{"sys":25125},{"type":12,"linkType":13,"id":14},{"sys":25127},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":25129},{"url":560,"details":25130,"fileName":566,"contentType":567},{"size":562,"image":25131},{"width":564,"height":565},{"sys":25133,"fields":25136},{"id":25134,"createdAt":25135},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":25137,"slug":25138,"articleIntro":25137,"category":25139},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[25140],{"metadata":25141,"sys":25144,"fields":25151},{"tags":25142,"concepts":25143},[],[],{"space":25145,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":25147,"publishedVersion":514,"revision":43,"contentType":25149,"locale":29},{"sys":25146},{"type":12,"linkType":13,"id":14},{"sys":25148},{"id":21,"type":12,"linkType":22},{"sys":25150},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":25152,"metaTitle":524,"metaDescription":525,"mainTitle":25153,"subtitle":543,"heroImage":25168,"ctaButton":568,"ctaLink":569},[523],{"data":25154,"content":25155,"nodeType":74},{},[25156,25162],{"data":25157,"content":25158,"nodeType":536},{},[25159],{"data":25160,"marks":25161,"value":535,"nodeType":82},{},[],{"data":25163,"content":25164,"nodeType":87},{},[25165],{"data":25166,"marks":25167,"value":193,"nodeType":82},{},[],{"metadata":25169,"sys":25172,"fields":25177},{"tags":25170,"concepts":25171},[],[],{"space":25173,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":25175,"publishedVersion":556,"revision":24,"locale":29},{"sys":25174},{"type":12,"linkType":13,"id":14},{"sys":25176},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":25178},{"url":560,"details":25179,"fileName":566,"contentType":567},{"size":562,"image":25180},{"width":564,"height":565},{"sys":25182,"fields":25185},{"id":25183,"createdAt":25184},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":25186,"slug":25187,"articleIntro":25186,"category":25188},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[25189],{"metadata":25190,"sys":25193,"fields":25200},{"tags":25191,"concepts":25192},[],[],{"space":25194,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":25196,"publishedVersion":514,"revision":43,"contentType":25198,"locale":29},{"sys":25195},{"type":12,"linkType":13,"id":14},{"sys":25197},{"id":21,"type":12,"linkType":22},{"sys":25199},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":25201,"metaTitle":524,"metaDescription":525,"mainTitle":25202,"subtitle":543,"heroImage":25217,"ctaButton":568,"ctaLink":569},[523],{"data":25203,"content":25204,"nodeType":74},{},[25205,25211],{"data":25206,"content":25207,"nodeType":536},{},[25208],{"data":25209,"marks":25210,"value":535,"nodeType":82},{},[],{"data":25212,"content":25213,"nodeType":87},{},[25214],{"data":25215,"marks":25216,"value":193,"nodeType":82},{},[],{"metadata":25218,"sys":25221,"fields":25226},{"tags":25219,"concepts":25220},[],[],{"space":25222,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":25224,"publishedVersion":556,"revision":24,"locale":29},{"sys":25223},{"type":12,"linkType":13,"id":14},{"sys":25225},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":25227},{"url":560,"details":25228,"fileName":566,"contentType":567},{"size":562,"image":25229},{"width":564,"height":565},{"sys":25231,"fields":25234},{"id":25232,"createdAt":25233},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":25235,"slug":25236,"articleIntro":-1,"category":25237},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[25238],{"metadata":25239,"sys":25242,"fields":25249},{"tags":25240,"concepts":25241},[],[],{"space":25243,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":25245,"publishedVersion":514,"revision":43,"contentType":25247,"locale":29},{"sys":25244},{"type":12,"linkType":13,"id":14},{"sys":25246},{"id":21,"type":12,"linkType":22},{"sys":25248},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":25250,"metaTitle":524,"metaDescription":525,"mainTitle":25251,"subtitle":543,"heroImage":25266,"ctaButton":568,"ctaLink":569},[523],{"data":25252,"content":25253,"nodeType":74},{},[25254,25260],{"data":25255,"content":25256,"nodeType":536},{},[25257],{"data":25258,"marks":25259,"value":535,"nodeType":82},{},[],{"data":25261,"content":25262,"nodeType":87},{},[25263],{"data":25264,"marks":25265,"value":193,"nodeType":82},{},[],{"metadata":25267,"sys":25270,"fields":25275},{"tags":25268,"concepts":25269},[],[],{"space":25271,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":25273,"publishedVersion":556,"revision":24,"locale":29},{"sys":25272},{"type":12,"linkType":13,"id":14},{"sys":25274},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":25276},{"url":560,"details":25277,"fileName":566,"contentType":567},{"size":562,"image":25278},{"width":564,"height":565},{"sys":25280,"fields":25283},{"id":25281,"createdAt":25282},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":25284,"slug":25285,"articleIntro":25284,"category":25286},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[25287],{"metadata":25288,"sys":25291,"fields":25298},{"tags":25289,"concepts":25290},[],[],{"space":25292,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":25294,"publishedVersion":514,"revision":43,"contentType":25296,"locale":29},{"sys":25293},{"type":12,"linkType":13,"id":14},{"sys":25295},{"id":21,"type":12,"linkType":22},{"sys":25297},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":25299,"metaTitle":524,"metaDescription":525,"mainTitle":25300,"subtitle":543,"heroImage":25315,"ctaButton":568,"ctaLink":569},[523],{"data":25301,"content":25302,"nodeType":74},{},[25303,25309],{"data":25304,"content":25305,"nodeType":536},{},[25306],{"data":25307,"marks":25308,"value":535,"nodeType":82},{},[],{"data":25310,"content":25311,"nodeType":87},{},[25312],{"data":25313,"marks":25314,"value":193,"nodeType":82},{},[],{"metadata":25316,"sys":25319,"fields":25324},{"tags":25317,"concepts":25318},[],[],{"space":25320,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":25322,"publishedVersion":556,"revision":24,"locale":29},{"sys":25321},{"type":12,"linkType":13,"id":14},{"sys":25323},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":25325},{"url":560,"details":25326,"fileName":566,"contentType":567},{"size":562,"image":25327},{"width":564,"height":565},{"sys":25329,"fields":25332},{"id":25330,"createdAt":25331},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":25333,"slug":25334,"articleIntro":-1,"category":25335},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[25336],{"metadata":25337,"sys":25340,"fields":25347},{"tags":25338,"concepts":25339},[],[],{"space":25341,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":25343,"publishedVersion":514,"revision":43,"contentType":25345,"locale":29},{"sys":25342},{"type":12,"linkType":13,"id":14},{"sys":25344},{"id":21,"type":12,"linkType":22},{"sys":25346},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":25348,"metaTitle":524,"metaDescription":525,"mainTitle":25349,"subtitle":543,"heroImage":25364,"ctaButton":568,"ctaLink":569},[523],{"data":25350,"content":25351,"nodeType":74},{},[25352,25358],{"data":25353,"content":25354,"nodeType":536},{},[25355],{"data":25356,"marks":25357,"value":535,"nodeType":82},{},[],{"data":25359,"content":25360,"nodeType":87},{},[25361],{"data":25362,"marks":25363,"value":193,"nodeType":82},{},[],{"metadata":25365,"sys":25368,"fields":25373},{"tags":25366,"concepts":25367},[],[],{"space":25369,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":25371,"publishedVersion":556,"revision":24,"locale":29},{"sys":25370},{"type":12,"linkType":13,"id":14},{"sys":25372},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":25374},{"url":560,"details":25375,"fileName":566,"contentType":567},{"size":562,"image":25376},{"width":564,"height":565},{"sys":25378,"fields":25381},{"id":25379,"createdAt":25380},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":25382,"slug":25383,"articleIntro":-1,"category":25384},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[25385],{"metadata":25386,"sys":25389,"fields":25396},{"tags":25387,"concepts":25388},[],[],{"space":25390,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":25392,"publishedVersion":514,"revision":43,"contentType":25394,"locale":29},{"sys":25391},{"type":12,"linkType":13,"id":14},{"sys":25393},{"id":21,"type":12,"linkType":22},{"sys":25395},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":25397,"metaTitle":524,"metaDescription":525,"mainTitle":25398,"subtitle":543,"heroImage":25413,"ctaButton":568,"ctaLink":569},[523],{"data":25399,"content":25400,"nodeType":74},{},[25401,25407],{"data":25402,"content":25403,"nodeType":536},{},[25404],{"data":25405,"marks":25406,"value":535,"nodeType":82},{},[],{"data":25408,"content":25409,"nodeType":87},{},[25410],{"data":25411,"marks":25412,"value":193,"nodeType":82},{},[],{"metadata":25414,"sys":25417,"fields":25422},{"tags":25415,"concepts":25416},[],[],{"space":25418,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":25420,"publishedVersion":556,"revision":24,"locale":29},{"sys":25419},{"type":12,"linkType":13,"id":14},{"sys":25421},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":25423},{"url":560,"details":25424,"fileName":566,"contentType":567},{"size":562,"image":25425},{"width":564,"height":565},{"sys":25427,"fields":25430},{"id":25428,"createdAt":25429},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":25431,"slug":25432,"articleIntro":25431,"category":25433},"2185 - Cheptel","compte-2185-cheptel",[25434],{"metadata":25435,"sys":25438,"fields":25445},{"tags":25436,"concepts":25437},[],[],{"space":25439,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":25441,"publishedVersion":514,"revision":43,"contentType":25443,"locale":29},{"sys":25440},{"type":12,"linkType":13,"id":14},{"sys":25442},{"id":21,"type":12,"linkType":22},{"sys":25444},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":25446,"metaTitle":524,"metaDescription":525,"mainTitle":25447,"subtitle":543,"heroImage":25462,"ctaButton":568,"ctaLink":569},[523],{"data":25448,"content":25449,"nodeType":74},{},[25450,25456],{"data":25451,"content":25452,"nodeType":536},{},[25453],{"data":25454,"marks":25455,"value":535,"nodeType":82},{},[],{"data":25457,"content":25458,"nodeType":87},{},[25459],{"data":25460,"marks":25461,"value":193,"nodeType":82},{},[],{"metadata":25463,"sys":25466,"fields":25471},{"tags":25464,"concepts":25465},[],[],{"space":25467,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":25469,"publishedVersion":556,"revision":24,"locale":29},{"sys":25468},{"type":12,"linkType":13,"id":14},{"sys":25470},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":25472},{"url":560,"details":25473,"fileName":566,"contentType":567},{"size":562,"image":25474},{"width":564,"height":565},{"sys":25476,"fields":25479},{"id":25477,"createdAt":25478},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":25480,"slug":25481,"articleIntro":25480,"category":25482},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[25483],{"metadata":25484,"sys":25487,"fields":25494},{"tags":25485,"concepts":25486},[],[],{"space":25488,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":25490,"publishedVersion":514,"revision":43,"contentType":25492,"locale":29},{"sys":25489},{"type":12,"linkType":13,"id":14},{"sys":25491},{"id":21,"type":12,"linkType":22},{"sys":25493},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":25495,"metaTitle":524,"metaDescription":525,"mainTitle":25496,"subtitle":543,"heroImage":25511,"ctaButton":568,"ctaLink":569},[523],{"data":25497,"content":25498,"nodeType":74},{},[25499,25505],{"data":25500,"content":25501,"nodeType":536},{},[25502],{"data":25503,"marks":25504,"value":535,"nodeType":82},{},[],{"data":25506,"content":25507,"nodeType":87},{},[25508],{"data":25509,"marks":25510,"value":193,"nodeType":82},{},[],{"metadata":25512,"sys":25515,"fields":25520},{"tags":25513,"concepts":25514},[],[],{"space":25516,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":25518,"publishedVersion":556,"revision":24,"locale":29},{"sys":25517},{"type":12,"linkType":13,"id":14},{"sys":25519},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":25521},{"url":560,"details":25522,"fileName":566,"contentType":567},{"size":562,"image":25523},{"width":564,"height":565},{"sys":25525,"fields":25528},{"id":25526,"createdAt":25527},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":25529,"slug":25530,"articleIntro":-1,"category":25531},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[25532],{"metadata":25533,"sys":25536,"fields":25543},{"tags":25534,"concepts":25535},[],[],{"space":25537,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":25539,"publishedVersion":514,"revision":43,"contentType":25541,"locale":29},{"sys":25538},{"type":12,"linkType":13,"id":14},{"sys":25540},{"id":21,"type":12,"linkType":22},{"sys":25542},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":25544,"metaTitle":524,"metaDescription":525,"mainTitle":25545,"subtitle":543,"heroImage":25560,"ctaButton":568,"ctaLink":569},[523],{"data":25546,"content":25547,"nodeType":74},{},[25548,25554],{"data":25549,"content":25550,"nodeType":536},{},[25551],{"data":25552,"marks":25553,"value":535,"nodeType":82},{},[],{"data":25555,"content":25556,"nodeType":87},{},[25557],{"data":25558,"marks":25559,"value":193,"nodeType":82},{},[],{"metadata":25561,"sys":25564,"fields":25569},{"tags":25562,"concepts":25563},[],[],{"space":25565,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":25567,"publishedVersion":556,"revision":24,"locale":29},{"sys":25566},{"type":12,"linkType":13,"id":14},{"sys":25568},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":25570},{"url":560,"details":25571,"fileName":566,"contentType":567},{"size":562,"image":25572},{"width":564,"height":565},{"sys":25574,"fields":25577},{"id":25575,"createdAt":25576},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":25578,"slug":25579,"articleIntro":-1,"category":25580},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[25581],{"metadata":25582,"sys":25585,"fields":25592},{"tags":25583,"concepts":25584},[],[],{"space":25586,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":25588,"publishedVersion":514,"revision":43,"contentType":25590,"locale":29},{"sys":25587},{"type":12,"linkType":13,"id":14},{"sys":25589},{"id":21,"type":12,"linkType":22},{"sys":25591},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":25593,"metaTitle":524,"metaDescription":525,"mainTitle":25594,"subtitle":543,"heroImage":25609,"ctaButton":568,"ctaLink":569},[523],{"data":25595,"content":25596,"nodeType":74},{},[25597,25603],{"data":25598,"content":25599,"nodeType":536},{},[25600],{"data":25601,"marks":25602,"value":535,"nodeType":82},{},[],{"data":25604,"content":25605,"nodeType":87},{},[25606],{"data":25607,"marks":25608,"value":193,"nodeType":82},{},[],{"metadata":25610,"sys":25613,"fields":25618},{"tags":25611,"concepts":25612},[],[],{"space":25614,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":25616,"publishedVersion":556,"revision":24,"locale":29},{"sys":25615},{"type":12,"linkType":13,"id":14},{"sys":25617},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":25619},{"url":560,"details":25620,"fileName":566,"contentType":567},{"size":562,"image":25621},{"width":564,"height":565},{"sys":25623,"fields":25626},{"id":25624,"createdAt":25625},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":25627,"slug":25628,"articleIntro":25629,"category":25630},"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.",[25631],{"metadata":25632,"sys":25635,"fields":25642},{"tags":25633,"concepts":25634},[],[],{"space":25636,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":25638,"publishedVersion":514,"revision":43,"contentType":25640,"locale":29},{"sys":25637},{"type":12,"linkType":13,"id":14},{"sys":25639},{"id":21,"type":12,"linkType":22},{"sys":25641},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":25643,"metaTitle":524,"metaDescription":525,"mainTitle":25644,"subtitle":543,"heroImage":25659,"ctaButton":568,"ctaLink":569},[523],{"data":25645,"content":25646,"nodeType":74},{},[25647,25653],{"data":25648,"content":25649,"nodeType":536},{},[25650],{"data":25651,"marks":25652,"value":535,"nodeType":82},{},[],{"data":25654,"content":25655,"nodeType":87},{},[25656],{"data":25657,"marks":25658,"value":193,"nodeType":82},{},[],{"metadata":25660,"sys":25663,"fields":25668},{"tags":25661,"concepts":25662},[],[],{"space":25664,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":25666,"publishedVersion":556,"revision":24,"locale":29},{"sys":25665},{"type":12,"linkType":13,"id":14},{"sys":25667},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":25669},{"url":560,"details":25670,"fileName":566,"contentType":567},{"size":562,"image":25671},{"width":564,"height":565},{"sys":25673,"fields":25676},{"id":25674,"createdAt":25675},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":25677,"slug":25678,"articleIntro":25679,"category":25680},"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.",[25681],{"metadata":25682,"sys":25685,"fields":25692},{"tags":25683,"concepts":25684},[],[],{"space":25686,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":25688,"publishedVersion":514,"revision":43,"contentType":25690,"locale":29},{"sys":25687},{"type":12,"linkType":13,"id":14},{"sys":25689},{"id":21,"type":12,"linkType":22},{"sys":25691},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":25693,"metaTitle":524,"metaDescription":525,"mainTitle":25694,"subtitle":543,"heroImage":25709,"ctaButton":568,"ctaLink":569},[523],{"data":25695,"content":25696,"nodeType":74},{},[25697,25703],{"data":25698,"content":25699,"nodeType":536},{},[25700],{"data":25701,"marks":25702,"value":535,"nodeType":82},{},[],{"data":25704,"content":25705,"nodeType":87},{},[25706],{"data":25707,"marks":25708,"value":193,"nodeType":82},{},[],{"metadata":25710,"sys":25713,"fields":25718},{"tags":25711,"concepts":25712},[],[],{"space":25714,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":25716,"publishedVersion":556,"revision":24,"locale":29},{"sys":25715},{"type":12,"linkType":13,"id":14},{"sys":25717},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":25719},{"url":560,"details":25720,"fileName":566,"contentType":567},{"size":562,"image":25721},{"width":564,"height":565},{"sys":25723,"fields":25726},{"id":25724,"createdAt":25725},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":25727,"slug":25728,"articleIntro":-1,"category":25729},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[25730],{"metadata":25731,"sys":25734,"fields":25741},{"tags":25732,"concepts":25733},[],[],{"space":25735,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":25737,"publishedVersion":514,"revision":43,"contentType":25739,"locale":29},{"sys":25736},{"type":12,"linkType":13,"id":14},{"sys":25738},{"id":21,"type":12,"linkType":22},{"sys":25740},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":25742,"metaTitle":524,"metaDescription":525,"mainTitle":25743,"subtitle":543,"heroImage":25758,"ctaButton":568,"ctaLink":569},[523],{"data":25744,"content":25745,"nodeType":74},{},[25746,25752],{"data":25747,"content":25748,"nodeType":536},{},[25749],{"data":25750,"marks":25751,"value":535,"nodeType":82},{},[],{"data":25753,"content":25754,"nodeType":87},{},[25755],{"data":25756,"marks":25757,"value":193,"nodeType":82},{},[],{"metadata":25759,"sys":25762,"fields":25767},{"tags":25760,"concepts":25761},[],[],{"space":25763,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":25765,"publishedVersion":556,"revision":24,"locale":29},{"sys":25764},{"type":12,"linkType":13,"id":14},{"sys":25766},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":25768},{"url":560,"details":25769,"fileName":566,"contentType":567},{"size":562,"image":25770},{"width":564,"height":565},{"sys":25772,"fields":25775},{"id":25773,"createdAt":25774},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":25776,"slug":25777,"articleIntro":25776,"category":25778},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[25779],{"metadata":25780,"sys":25783,"fields":25790},{"tags":25781,"concepts":25782},[],[],{"space":25784,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":25786,"publishedVersion":514,"revision":43,"contentType":25788,"locale":29},{"sys":25785},{"type":12,"linkType":13,"id":14},{"sys":25787},{"id":21,"type":12,"linkType":22},{"sys":25789},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":25791,"metaTitle":524,"metaDescription":525,"mainTitle":25792,"subtitle":543,"heroImage":25807,"ctaButton":568,"ctaLink":569},[523],{"data":25793,"content":25794,"nodeType":74},{},[25795,25801],{"data":25796,"content":25797,"nodeType":536},{},[25798],{"data":25799,"marks":25800,"value":535,"nodeType":82},{},[],{"data":25802,"content":25803,"nodeType":87},{},[25804],{"data":25805,"marks":25806,"value":193,"nodeType":82},{},[],{"metadata":25808,"sys":25811,"fields":25816},{"tags":25809,"concepts":25810},[],[],{"space":25812,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":25814,"publishedVersion":556,"revision":24,"locale":29},{"sys":25813},{"type":12,"linkType":13,"id":14},{"sys":25815},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":25817},{"url":560,"details":25818,"fileName":566,"contentType":567},{"size":562,"image":25819},{"width":564,"height":565},{"sys":25821,"fields":25824},{"id":25822,"createdAt":25823},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":25825,"slug":25826,"articleIntro":25825,"category":25827},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[25828],{"metadata":25829,"sys":25832,"fields":25839},{"tags":25830,"concepts":25831},[],[],{"space":25833,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":25835,"publishedVersion":514,"revision":43,"contentType":25837,"locale":29},{"sys":25834},{"type":12,"linkType":13,"id":14},{"sys":25836},{"id":21,"type":12,"linkType":22},{"sys":25838},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":25840,"metaTitle":524,"metaDescription":525,"mainTitle":25841,"subtitle":543,"heroImage":25856,"ctaButton":568,"ctaLink":569},[523],{"data":25842,"content":25843,"nodeType":74},{},[25844,25850],{"data":25845,"content":25846,"nodeType":536},{},[25847],{"data":25848,"marks":25849,"value":535,"nodeType":82},{},[],{"data":25851,"content":25852,"nodeType":87},{},[25853],{"data":25854,"marks":25855,"value":193,"nodeType":82},{},[],{"metadata":25857,"sys":25860,"fields":25865},{"tags":25858,"concepts":25859},[],[],{"space":25861,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":25863,"publishedVersion":556,"revision":24,"locale":29},{"sys":25862},{"type":12,"linkType":13,"id":14},{"sys":25864},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":25866},{"url":560,"details":25867,"fileName":566,"contentType":567},{"size":562,"image":25868},{"width":564,"height":565},{"sys":25870,"fields":25873},{"id":25871,"createdAt":25872},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":25874,"slug":25875,"articleIntro":25874,"category":25876},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[25877],{"metadata":25878,"sys":25881,"fields":25888},{"tags":25879,"concepts":25880},[],[],{"space":25882,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":25884,"publishedVersion":514,"revision":43,"contentType":25886,"locale":29},{"sys":25883},{"type":12,"linkType":13,"id":14},{"sys":25885},{"id":21,"type":12,"linkType":22},{"sys":25887},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":25889,"metaTitle":524,"metaDescription":525,"mainTitle":25890,"subtitle":543,"heroImage":25905,"ctaButton":568,"ctaLink":569},[523],{"data":25891,"content":25892,"nodeType":74},{},[25893,25899],{"data":25894,"content":25895,"nodeType":536},{},[25896],{"data":25897,"marks":25898,"value":535,"nodeType":82},{},[],{"data":25900,"content":25901,"nodeType":87},{},[25902],{"data":25903,"marks":25904,"value":193,"nodeType":82},{},[],{"metadata":25906,"sys":25909,"fields":25914},{"tags":25907,"concepts":25908},[],[],{"space":25910,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":25912,"publishedVersion":556,"revision":24,"locale":29},{"sys":25911},{"type":12,"linkType":13,"id":14},{"sys":25913},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":25915},{"url":560,"details":25916,"fileName":566,"contentType":567},{"size":562,"image":25917},{"width":564,"height":565},{"sys":25919,"fields":25922},{"id":25920,"createdAt":25921},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":25923,"slug":25924,"articleIntro":-1,"category":25925},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[25926],{"metadata":25927,"sys":25930,"fields":25937},{"tags":25928,"concepts":25929},[],[],{"space":25931,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":25933,"publishedVersion":514,"revision":43,"contentType":25935,"locale":29},{"sys":25932},{"type":12,"linkType":13,"id":14},{"sys":25934},{"id":21,"type":12,"linkType":22},{"sys":25936},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":25938,"metaTitle":524,"metaDescription":525,"mainTitle":25939,"subtitle":543,"heroImage":25954,"ctaButton":568,"ctaLink":569},[523],{"data":25940,"content":25941,"nodeType":74},{},[25942,25948],{"data":25943,"content":25944,"nodeType":536},{},[25945],{"data":25946,"marks":25947,"value":535,"nodeType":82},{},[],{"data":25949,"content":25950,"nodeType":87},{},[25951],{"data":25952,"marks":25953,"value":193,"nodeType":82},{},[],{"metadata":25955,"sys":25958,"fields":25963},{"tags":25956,"concepts":25957},[],[],{"space":25959,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":25961,"publishedVersion":556,"revision":24,"locale":29},{"sys":25960},{"type":12,"linkType":13,"id":14},{"sys":25962},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":25964},{"url":560,"details":25965,"fileName":566,"contentType":567},{"size":562,"image":25966},{"width":564,"height":565},{"sys":25968,"fields":25971},{"id":25969,"createdAt":25970},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":25972,"slug":25973,"articleIntro":25972,"category":25974},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[25975],{"metadata":25976,"sys":25979,"fields":25986},{"tags":25977,"concepts":25978},[],[],{"space":25980,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":25982,"publishedVersion":514,"revision":43,"contentType":25984,"locale":29},{"sys":25981},{"type":12,"linkType":13,"id":14},{"sys":25983},{"id":21,"type":12,"linkType":22},{"sys":25985},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":25987,"metaTitle":524,"metaDescription":525,"mainTitle":25988,"subtitle":543,"heroImage":26003,"ctaButton":568,"ctaLink":569},[523],{"data":25989,"content":25990,"nodeType":74},{},[25991,25997],{"data":25992,"content":25993,"nodeType":536},{},[25994],{"data":25995,"marks":25996,"value":535,"nodeType":82},{},[],{"data":25998,"content":25999,"nodeType":87},{},[26000],{"data":26001,"marks":26002,"value":193,"nodeType":82},{},[],{"metadata":26004,"sys":26007,"fields":26012},{"tags":26005,"concepts":26006},[],[],{"space":26008,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":26010,"publishedVersion":556,"revision":24,"locale":29},{"sys":26009},{"type":12,"linkType":13,"id":14},{"sys":26011},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":26013},{"url":560,"details":26014,"fileName":566,"contentType":567},{"size":562,"image":26015},{"width":564,"height":565},{"sys":26017,"fields":26020},{"id":26018,"createdAt":26019},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":26021,"slug":26022,"articleIntro":26021,"category":26023},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[26024],{"metadata":26025,"sys":26028,"fields":26035},{"tags":26026,"concepts":26027},[],[],{"space":26029,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":26031,"publishedVersion":514,"revision":43,"contentType":26033,"locale":29},{"sys":26030},{"type":12,"linkType":13,"id":14},{"sys":26032},{"id":21,"type":12,"linkType":22},{"sys":26034},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":26036,"metaTitle":524,"metaDescription":525,"mainTitle":26037,"subtitle":543,"heroImage":26052,"ctaButton":568,"ctaLink":569},[523],{"data":26038,"content":26039,"nodeType":74},{},[26040,26046],{"data":26041,"content":26042,"nodeType":536},{},[26043],{"data":26044,"marks":26045,"value":535,"nodeType":82},{},[],{"data":26047,"content":26048,"nodeType":87},{},[26049],{"data":26050,"marks":26051,"value":193,"nodeType":82},{},[],{"metadata":26053,"sys":26056,"fields":26061},{"tags":26054,"concepts":26055},[],[],{"space":26057,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":26059,"publishedVersion":556,"revision":24,"locale":29},{"sys":26058},{"type":12,"linkType":13,"id":14},{"sys":26060},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":26062},{"url":560,"details":26063,"fileName":566,"contentType":567},{"size":562,"image":26064},{"width":564,"height":565},{"sys":26066,"fields":26069},{"id":26067,"createdAt":26068},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":26070,"slug":26071,"articleIntro":26070,"category":26072},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[26073],{"metadata":26074,"sys":26077,"fields":26084},{"tags":26075,"concepts":26076},[],[],{"space":26078,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":26080,"publishedVersion":514,"revision":43,"contentType":26082,"locale":29},{"sys":26079},{"type":12,"linkType":13,"id":14},{"sys":26081},{"id":21,"type":12,"linkType":22},{"sys":26083},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":26085,"metaTitle":524,"metaDescription":525,"mainTitle":26086,"subtitle":543,"heroImage":26101,"ctaButton":568,"ctaLink":569},[523],{"data":26087,"content":26088,"nodeType":74},{},[26089,26095],{"data":26090,"content":26091,"nodeType":536},{},[26092],{"data":26093,"marks":26094,"value":535,"nodeType":82},{},[],{"data":26096,"content":26097,"nodeType":87},{},[26098],{"data":26099,"marks":26100,"value":193,"nodeType":82},{},[],{"metadata":26102,"sys":26105,"fields":26110},{"tags":26103,"concepts":26104},[],[],{"space":26106,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":26108,"publishedVersion":556,"revision":24,"locale":29},{"sys":26107},{"type":12,"linkType":13,"id":14},{"sys":26109},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":26111},{"url":560,"details":26112,"fileName":566,"contentType":567},{"size":562,"image":26113},{"width":564,"height":565},{"sys":26115,"fields":26118},{"id":26116,"createdAt":26117},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":26119,"slug":26120,"articleIntro":26119,"category":26121},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[26122],{"metadata":26123,"sys":26126,"fields":26133},{"tags":26124,"concepts":26125},[],[],{"space":26127,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":26129,"publishedVersion":514,"revision":43,"contentType":26131,"locale":29},{"sys":26128},{"type":12,"linkType":13,"id":14},{"sys":26130},{"id":21,"type":12,"linkType":22},{"sys":26132},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":26134,"metaTitle":524,"metaDescription":525,"mainTitle":26135,"subtitle":543,"heroImage":26150,"ctaButton":568,"ctaLink":569},[523],{"data":26136,"content":26137,"nodeType":74},{},[26138,26144],{"data":26139,"content":26140,"nodeType":536},{},[26141],{"data":26142,"marks":26143,"value":535,"nodeType":82},{},[],{"data":26145,"content":26146,"nodeType":87},{},[26147],{"data":26148,"marks":26149,"value":193,"nodeType":82},{},[],{"metadata":26151,"sys":26154,"fields":26159},{"tags":26152,"concepts":26153},[],[],{"space":26155,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":26157,"publishedVersion":556,"revision":24,"locale":29},{"sys":26156},{"type":12,"linkType":13,"id":14},{"sys":26158},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":26160},{"url":560,"details":26161,"fileName":566,"contentType":567},{"size":562,"image":26162},{"width":564,"height":565},{"sys":26164,"fields":26167},{"id":26165,"createdAt":26166},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":26168,"slug":26169,"articleIntro":26168,"category":26170},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[26171],{"metadata":26172,"sys":26175,"fields":26182},{"tags":26173,"concepts":26174},[],[],{"space":26176,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":26178,"publishedVersion":514,"revision":43,"contentType":26180,"locale":29},{"sys":26177},{"type":12,"linkType":13,"id":14},{"sys":26179},{"id":21,"type":12,"linkType":22},{"sys":26181},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":26183,"metaTitle":524,"metaDescription":525,"mainTitle":26184,"subtitle":543,"heroImage":26199,"ctaButton":568,"ctaLink":569},[523],{"data":26185,"content":26186,"nodeType":74},{},[26187,26193],{"data":26188,"content":26189,"nodeType":536},{},[26190],{"data":26191,"marks":26192,"value":535,"nodeType":82},{},[],{"data":26194,"content":26195,"nodeType":87},{},[26196],{"data":26197,"marks":26198,"value":193,"nodeType":82},{},[],{"metadata":26200,"sys":26203,"fields":26208},{"tags":26201,"concepts":26202},[],[],{"space":26204,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":26206,"publishedVersion":556,"revision":24,"locale":29},{"sys":26205},{"type":12,"linkType":13,"id":14},{"sys":26207},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":26209},{"url":560,"details":26210,"fileName":566,"contentType":567},{"size":562,"image":26211},{"width":564,"height":565},{"sys":26213,"fields":26216},{"id":26214,"createdAt":26215},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":26217,"slug":26218,"articleIntro":26217,"category":26219},"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",[26220],{"metadata":26221,"sys":26224,"fields":26231},{"tags":26222,"concepts":26223},[],[],{"space":26225,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":26227,"publishedVersion":514,"revision":43,"contentType":26229,"locale":29},{"sys":26226},{"type":12,"linkType":13,"id":14},{"sys":26228},{"id":21,"type":12,"linkType":22},{"sys":26230},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":26232,"metaTitle":524,"metaDescription":525,"mainTitle":26233,"subtitle":543,"heroImage":26248,"ctaButton":568,"ctaLink":569},[523],{"data":26234,"content":26235,"nodeType":74},{},[26236,26242],{"data":26237,"content":26238,"nodeType":536},{},[26239],{"data":26240,"marks":26241,"value":535,"nodeType":82},{},[],{"data":26243,"content":26244,"nodeType":87},{},[26245],{"data":26246,"marks":26247,"value":193,"nodeType":82},{},[],{"metadata":26249,"sys":26252,"fields":26257},{"tags":26250,"concepts":26251},[],[],{"space":26253,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":26255,"publishedVersion":556,"revision":24,"locale":29},{"sys":26254},{"type":12,"linkType":13,"id":14},{"sys":26256},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":26258},{"url":560,"details":26259,"fileName":566,"contentType":567},{"size":562,"image":26260},{"width":564,"height":565},{"sys":26262,"fields":26265},{"id":26263,"createdAt":26264},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":26266,"slug":26267,"articleIntro":-1,"category":26268},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[26269],{"metadata":26270,"sys":26273,"fields":26280},{"tags":26271,"concepts":26272},[],[],{"space":26274,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":26276,"publishedVersion":514,"revision":43,"contentType":26278,"locale":29},{"sys":26275},{"type":12,"linkType":13,"id":14},{"sys":26277},{"id":21,"type":12,"linkType":22},{"sys":26279},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":26281,"metaTitle":524,"metaDescription":525,"mainTitle":26282,"subtitle":543,"heroImage":26297,"ctaButton":568,"ctaLink":569},[523],{"data":26283,"content":26284,"nodeType":74},{},[26285,26291],{"data":26286,"content":26287,"nodeType":536},{},[26288],{"data":26289,"marks":26290,"value":535,"nodeType":82},{},[],{"data":26292,"content":26293,"nodeType":87},{},[26294],{"data":26295,"marks":26296,"value":193,"nodeType":82},{},[],{"metadata":26298,"sys":26301,"fields":26306},{"tags":26299,"concepts":26300},[],[],{"space":26302,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":26304,"publishedVersion":556,"revision":24,"locale":29},{"sys":26303},{"type":12,"linkType":13,"id":14},{"sys":26305},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":26307},{"url":560,"details":26308,"fileName":566,"contentType":567},{"size":562,"image":26309},{"width":564,"height":565},{"sys":26311,"fields":26314},{"id":26312,"createdAt":26313},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":26315,"slug":26316,"articleIntro":26315,"category":26317},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[26318],{"metadata":26319,"sys":26322,"fields":26329},{"tags":26320,"concepts":26321},[],[],{"space":26323,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":26325,"publishedVersion":514,"revision":43,"contentType":26327,"locale":29},{"sys":26324},{"type":12,"linkType":13,"id":14},{"sys":26326},{"id":21,"type":12,"linkType":22},{"sys":26328},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":26330,"metaTitle":524,"metaDescription":525,"mainTitle":26331,"subtitle":543,"heroImage":26346,"ctaButton":568,"ctaLink":569},[523],{"data":26332,"content":26333,"nodeType":74},{},[26334,26340],{"data":26335,"content":26336,"nodeType":536},{},[26337],{"data":26338,"marks":26339,"value":535,"nodeType":82},{},[],{"data":26341,"content":26342,"nodeType":87},{},[26343],{"data":26344,"marks":26345,"value":193,"nodeType":82},{},[],{"metadata":26347,"sys":26350,"fields":26355},{"tags":26348,"concepts":26349},[],[],{"space":26351,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":26353,"publishedVersion":556,"revision":24,"locale":29},{"sys":26352},{"type":12,"linkType":13,"id":14},{"sys":26354},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":26356},{"url":560,"details":26357,"fileName":566,"contentType":567},{"size":562,"image":26358},{"width":564,"height":565},{"sys":26360,"fields":26363},{"id":26361,"createdAt":26362},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":26364,"slug":26365,"articleIntro":-1,"category":26366},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[26367],{"metadata":26368,"sys":26371,"fields":26378},{"tags":26369,"concepts":26370},[],[],{"space":26372,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":26374,"publishedVersion":514,"revision":43,"contentType":26376,"locale":29},{"sys":26373},{"type":12,"linkType":13,"id":14},{"sys":26375},{"id":21,"type":12,"linkType":22},{"sys":26377},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":26379,"metaTitle":524,"metaDescription":525,"mainTitle":26380,"subtitle":543,"heroImage":26395,"ctaButton":568,"ctaLink":569},[523],{"data":26381,"content":26382,"nodeType":74},{},[26383,26389],{"data":26384,"content":26385,"nodeType":536},{},[26386],{"data":26387,"marks":26388,"value":535,"nodeType":82},{},[],{"data":26390,"content":26391,"nodeType":87},{},[26392],{"data":26393,"marks":26394,"value":193,"nodeType":82},{},[],{"metadata":26396,"sys":26399,"fields":26404},{"tags":26397,"concepts":26398},[],[],{"space":26400,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":26402,"publishedVersion":556,"revision":24,"locale":29},{"sys":26401},{"type":12,"linkType":13,"id":14},{"sys":26403},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":26405},{"url":560,"details":26406,"fileName":566,"contentType":567},{"size":562,"image":26407},{"width":564,"height":565},{"sys":26409,"fields":26412},{"id":26410,"createdAt":26411},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":26413,"slug":26414,"articleIntro":26413,"category":26415},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[26416],{"metadata":26417,"sys":26420,"fields":26427},{"tags":26418,"concepts":26419},[],[],{"space":26421,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":26423,"publishedVersion":514,"revision":43,"contentType":26425,"locale":29},{"sys":26422},{"type":12,"linkType":13,"id":14},{"sys":26424},{"id":21,"type":12,"linkType":22},{"sys":26426},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":26428,"metaTitle":524,"metaDescription":525,"mainTitle":26429,"subtitle":543,"heroImage":26444,"ctaButton":568,"ctaLink":569},[523],{"data":26430,"content":26431,"nodeType":74},{},[26432,26438],{"data":26433,"content":26434,"nodeType":536},{},[26435],{"data":26436,"marks":26437,"value":535,"nodeType":82},{},[],{"data":26439,"content":26440,"nodeType":87},{},[26441],{"data":26442,"marks":26443,"value":193,"nodeType":82},{},[],{"metadata":26445,"sys":26448,"fields":26453},{"tags":26446,"concepts":26447},[],[],{"space":26449,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":26451,"publishedVersion":556,"revision":24,"locale":29},{"sys":26450},{"type":12,"linkType":13,"id":14},{"sys":26452},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":26454},{"url":560,"details":26455,"fileName":566,"contentType":567},{"size":562,"image":26456},{"width":564,"height":565},{"sys":26458,"fields":26461},{"id":26459,"createdAt":26460},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":26462,"slug":26463,"articleIntro":26462,"category":26464},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[26465],{"metadata":26466,"sys":26469,"fields":26476},{"tags":26467,"concepts":26468},[],[],{"space":26470,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":26472,"publishedVersion":514,"revision":43,"contentType":26474,"locale":29},{"sys":26471},{"type":12,"linkType":13,"id":14},{"sys":26473},{"id":21,"type":12,"linkType":22},{"sys":26475},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":26477,"metaTitle":524,"metaDescription":525,"mainTitle":26478,"subtitle":543,"heroImage":26493,"ctaButton":568,"ctaLink":569},[523],{"data":26479,"content":26480,"nodeType":74},{},[26481,26487],{"data":26482,"content":26483,"nodeType":536},{},[26484],{"data":26485,"marks":26486,"value":535,"nodeType":82},{},[],{"data":26488,"content":26489,"nodeType":87},{},[26490],{"data":26491,"marks":26492,"value":193,"nodeType":82},{},[],{"metadata":26494,"sys":26497,"fields":26502},{"tags":26495,"concepts":26496},[],[],{"space":26498,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":26500,"publishedVersion":556,"revision":24,"locale":29},{"sys":26499},{"type":12,"linkType":13,"id":14},{"sys":26501},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":26503},{"url":560,"details":26504,"fileName":566,"contentType":567},{"size":562,"image":26505},{"width":564,"height":565},{"sys":26507,"fields":26510},{"id":26508,"createdAt":26509},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":26511,"slug":26512,"articleIntro":26511,"category":26513},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[26514],{"metadata":26515,"sys":26518,"fields":26525},{"tags":26516,"concepts":26517},[],[],{"space":26519,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":26521,"publishedVersion":514,"revision":43,"contentType":26523,"locale":29},{"sys":26520},{"type":12,"linkType":13,"id":14},{"sys":26522},{"id":21,"type":12,"linkType":22},{"sys":26524},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":26526,"metaTitle":524,"metaDescription":525,"mainTitle":26527,"subtitle":543,"heroImage":26542,"ctaButton":568,"ctaLink":569},[523],{"data":26528,"content":26529,"nodeType":74},{},[26530,26536],{"data":26531,"content":26532,"nodeType":536},{},[26533],{"data":26534,"marks":26535,"value":535,"nodeType":82},{},[],{"data":26537,"content":26538,"nodeType":87},{},[26539],{"data":26540,"marks":26541,"value":193,"nodeType":82},{},[],{"metadata":26543,"sys":26546,"fields":26551},{"tags":26544,"concepts":26545},[],[],{"space":26547,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":26549,"publishedVersion":556,"revision":24,"locale":29},{"sys":26548},{"type":12,"linkType":13,"id":14},{"sys":26550},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":26552},{"url":560,"details":26553,"fileName":566,"contentType":567},{"size":562,"image":26554},{"width":564,"height":565},{"sys":26556,"fields":26559},{"id":26557,"createdAt":26558},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":26560,"slug":26561,"articleIntro":-1,"category":26562},"Compte 6257 - Réceptions","compte-6257-receptions",[26563],{"metadata":26564,"sys":26567,"fields":26574},{"tags":26565,"concepts":26566},[],[],{"space":26568,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":26570,"publishedVersion":514,"revision":43,"contentType":26572,"locale":29},{"sys":26569},{"type":12,"linkType":13,"id":14},{"sys":26571},{"id":21,"type":12,"linkType":22},{"sys":26573},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":26575,"metaTitle":524,"metaDescription":525,"mainTitle":26576,"subtitle":543,"heroImage":26591,"ctaButton":568,"ctaLink":569},[523],{"data":26577,"content":26578,"nodeType":74},{},[26579,26585],{"data":26580,"content":26581,"nodeType":536},{},[26582],{"data":26583,"marks":26584,"value":535,"nodeType":82},{},[],{"data":26586,"content":26587,"nodeType":87},{},[26588],{"data":26589,"marks":26590,"value":193,"nodeType":82},{},[],{"metadata":26592,"sys":26595,"fields":26600},{"tags":26593,"concepts":26594},[],[],{"space":26596,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":26598,"publishedVersion":556,"revision":24,"locale":29},{"sys":26597},{"type":12,"linkType":13,"id":14},{"sys":26599},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":26601},{"url":560,"details":26602,"fileName":566,"contentType":567},{"size":562,"image":26603},{"width":564,"height":565},{"sys":26605,"fields":26608},{"id":26606,"createdAt":26607},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":26609,"slug":26610,"articleIntro":26609,"category":26611},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[26612],{"metadata":26613,"sys":26616,"fields":26623},{"tags":26614,"concepts":26615},[],[],{"space":26617,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":26619,"publishedVersion":514,"revision":43,"contentType":26621,"locale":29},{"sys":26618},{"type":12,"linkType":13,"id":14},{"sys":26620},{"id":21,"type":12,"linkType":22},{"sys":26622},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":26624,"metaTitle":524,"metaDescription":525,"mainTitle":26625,"subtitle":543,"heroImage":26640,"ctaButton":568,"ctaLink":569},[523],{"data":26626,"content":26627,"nodeType":74},{},[26628,26634],{"data":26629,"content":26630,"nodeType":536},{},[26631],{"data":26632,"marks":26633,"value":535,"nodeType":82},{},[],{"data":26635,"content":26636,"nodeType":87},{},[26637],{"data":26638,"marks":26639,"value":193,"nodeType":82},{},[],{"metadata":26641,"sys":26644,"fields":26649},{"tags":26642,"concepts":26643},[],[],{"space":26645,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":26647,"publishedVersion":556,"revision":24,"locale":29},{"sys":26646},{"type":12,"linkType":13,"id":14},{"sys":26648},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":26650},{"url":560,"details":26651,"fileName":566,"contentType":567},{"size":562,"image":26652},{"width":564,"height":565},{"sys":26654,"fields":26657},{"id":26655,"createdAt":26656},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":26658,"slug":26659,"articleIntro":26658,"category":26660},"Compte 451 - Groupe","compte-451-groupe",[26661],{"metadata":26662,"sys":26665,"fields":26672},{"tags":26663,"concepts":26664},[],[],{"space":26666,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":26668,"publishedVersion":514,"revision":43,"contentType":26670,"locale":29},{"sys":26667},{"type":12,"linkType":13,"id":14},{"sys":26669},{"id":21,"type":12,"linkType":22},{"sys":26671},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":26673,"metaTitle":524,"metaDescription":525,"mainTitle":26674,"subtitle":543,"heroImage":26689,"ctaButton":568,"ctaLink":569},[523],{"data":26675,"content":26676,"nodeType":74},{},[26677,26683],{"data":26678,"content":26679,"nodeType":536},{},[26680],{"data":26681,"marks":26682,"value":535,"nodeType":82},{},[],{"data":26684,"content":26685,"nodeType":87},{},[26686],{"data":26687,"marks":26688,"value":193,"nodeType":82},{},[],{"metadata":26690,"sys":26693,"fields":26698},{"tags":26691,"concepts":26692},[],[],{"space":26694,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":26696,"publishedVersion":556,"revision":24,"locale":29},{"sys":26695},{"type":12,"linkType":13,"id":14},{"sys":26697},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":26699},{"url":560,"details":26700,"fileName":566,"contentType":567},{"size":562,"image":26701},{"width":564,"height":565},{"sys":26703,"fields":26706},{"id":26704,"createdAt":26705},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":26707,"slug":26708,"articleIntro":26707,"category":26709},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[26710],{"metadata":26711,"sys":26714,"fields":26721},{"tags":26712,"concepts":26713},[],[],{"space":26715,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":26717,"publishedVersion":514,"revision":43,"contentType":26719,"locale":29},{"sys":26716},{"type":12,"linkType":13,"id":14},{"sys":26718},{"id":21,"type":12,"linkType":22},{"sys":26720},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":26722,"metaTitle":524,"metaDescription":525,"mainTitle":26723,"subtitle":543,"heroImage":26738,"ctaButton":568,"ctaLink":569},[523],{"data":26724,"content":26725,"nodeType":74},{},[26726,26732],{"data":26727,"content":26728,"nodeType":536},{},[26729],{"data":26730,"marks":26731,"value":535,"nodeType":82},{},[],{"data":26733,"content":26734,"nodeType":87},{},[26735],{"data":26736,"marks":26737,"value":193,"nodeType":82},{},[],{"metadata":26739,"sys":26742,"fields":26747},{"tags":26740,"concepts":26741},[],[],{"space":26743,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":26745,"publishedVersion":556,"revision":24,"locale":29},{"sys":26744},{"type":12,"linkType":13,"id":14},{"sys":26746},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":26748},{"url":560,"details":26749,"fileName":566,"contentType":567},{"size":562,"image":26750},{"width":564,"height":565},{"sys":26752,"fields":26754},{"id":26753,"createdAt":19447},"2AsCehfNKF5belxwySwOk8",{"title":26755,"slug":26756,"articleIntro":26755,"category":26757},"2611 - Actions","compte-2611-actions",[26758],{"metadata":26759,"sys":26762,"fields":26769},{"tags":26760,"concepts":26761},[],[],{"space":26763,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":26765,"publishedVersion":514,"revision":43,"contentType":26767,"locale":29},{"sys":26764},{"type":12,"linkType":13,"id":14},{"sys":26766},{"id":21,"type":12,"linkType":22},{"sys":26768},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":26770,"metaTitle":524,"metaDescription":525,"mainTitle":26771,"subtitle":543,"heroImage":26786,"ctaButton":568,"ctaLink":569},[523],{"data":26772,"content":26773,"nodeType":74},{},[26774,26780],{"data":26775,"content":26776,"nodeType":536},{},[26777],{"data":26778,"marks":26779,"value":535,"nodeType":82},{},[],{"data":26781,"content":26782,"nodeType":87},{},[26783],{"data":26784,"marks":26785,"value":193,"nodeType":82},{},[],{"metadata":26787,"sys":26790,"fields":26795},{"tags":26788,"concepts":26789},[],[],{"space":26791,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":26793,"publishedVersion":556,"revision":24,"locale":29},{"sys":26792},{"type":12,"linkType":13,"id":14},{"sys":26794},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":26796},{"url":560,"details":26797,"fileName":566,"contentType":567},{"size":562,"image":26798},{"width":564,"height":565},{"sys":26800,"fields":26803},{"id":26801,"createdAt":26802},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":26804,"slug":26805,"articleIntro":26804,"category":26806},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[26807],{"metadata":26808,"sys":26811,"fields":26818},{"tags":26809,"concepts":26810},[],[],{"space":26812,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":26814,"publishedVersion":514,"revision":43,"contentType":26816,"locale":29},{"sys":26813},{"type":12,"linkType":13,"id":14},{"sys":26815},{"id":21,"type":12,"linkType":22},{"sys":26817},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":26819,"metaTitle":524,"metaDescription":525,"mainTitle":26820,"subtitle":543,"heroImage":26835,"ctaButton":568,"ctaLink":569},[523],{"data":26821,"content":26822,"nodeType":74},{},[26823,26829],{"data":26824,"content":26825,"nodeType":536},{},[26826],{"data":26827,"marks":26828,"value":535,"nodeType":82},{},[],{"data":26830,"content":26831,"nodeType":87},{},[26832],{"data":26833,"marks":26834,"value":193,"nodeType":82},{},[],{"metadata":26836,"sys":26839,"fields":26844},{"tags":26837,"concepts":26838},[],[],{"space":26840,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":26842,"publishedVersion":556,"revision":24,"locale":29},{"sys":26841},{"type":12,"linkType":13,"id":14},{"sys":26843},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":26845},{"url":560,"details":26846,"fileName":566,"contentType":567},{"size":562,"image":26847},{"width":564,"height":565},{"sys":26849,"fields":26852},{"id":26850,"createdAt":26851},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":26853,"slug":26854,"articleIntro":26853,"category":26855},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[26856],{"metadata":26857,"sys":26860,"fields":26867},{"tags":26858,"concepts":26859},[],[],{"space":26861,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":26863,"publishedVersion":514,"revision":43,"contentType":26865,"locale":29},{"sys":26862},{"type":12,"linkType":13,"id":14},{"sys":26864},{"id":21,"type":12,"linkType":22},{"sys":26866},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":26868,"metaTitle":524,"metaDescription":525,"mainTitle":26869,"subtitle":543,"heroImage":26884,"ctaButton":568,"ctaLink":569},[523],{"data":26870,"content":26871,"nodeType":74},{},[26872,26878],{"data":26873,"content":26874,"nodeType":536},{},[26875],{"data":26876,"marks":26877,"value":535,"nodeType":82},{},[],{"data":26879,"content":26880,"nodeType":87},{},[26881],{"data":26882,"marks":26883,"value":193,"nodeType":82},{},[],{"metadata":26885,"sys":26888,"fields":26893},{"tags":26886,"concepts":26887},[],[],{"space":26889,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":26891,"publishedVersion":556,"revision":24,"locale":29},{"sys":26890},{"type":12,"linkType":13,"id":14},{"sys":26892},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":26894},{"url":560,"details":26895,"fileName":566,"contentType":567},{"size":562,"image":26896},{"width":564,"height":565},{"sys":26898,"fields":26901},{"id":26899,"createdAt":26900},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":26902,"slug":26903,"articleIntro":26902,"category":26904},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[26905],{"metadata":26906,"sys":26909,"fields":26916},{"tags":26907,"concepts":26908},[],[],{"space":26910,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":26912,"publishedVersion":514,"revision":43,"contentType":26914,"locale":29},{"sys":26911},{"type":12,"linkType":13,"id":14},{"sys":26913},{"id":21,"type":12,"linkType":22},{"sys":26915},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":26917,"metaTitle":524,"metaDescription":525,"mainTitle":26918,"subtitle":543,"heroImage":26933,"ctaButton":568,"ctaLink":569},[523],{"data":26919,"content":26920,"nodeType":74},{},[26921,26927],{"data":26922,"content":26923,"nodeType":536},{},[26924],{"data":26925,"marks":26926,"value":535,"nodeType":82},{},[],{"data":26928,"content":26929,"nodeType":87},{},[26930],{"data":26931,"marks":26932,"value":193,"nodeType":82},{},[],{"metadata":26934,"sys":26937,"fields":26942},{"tags":26935,"concepts":26936},[],[],{"space":26938,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":26940,"publishedVersion":556,"revision":24,"locale":29},{"sys":26939},{"type":12,"linkType":13,"id":14},{"sys":26941},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":26943},{"url":560,"details":26944,"fileName":566,"contentType":567},{"size":562,"image":26945},{"width":564,"height":565},{"sys":26947,"fields":26950},{"id":26948,"createdAt":26949},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":26951,"slug":26952,"articleIntro":-1,"category":26953},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[26954],{"metadata":26955,"sys":26958,"fields":26965},{"tags":26956,"concepts":26957},[],[],{"space":26959,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":26961,"publishedVersion":514,"revision":43,"contentType":26963,"locale":29},{"sys":26960},{"type":12,"linkType":13,"id":14},{"sys":26962},{"id":21,"type":12,"linkType":22},{"sys":26964},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":26966,"metaTitle":524,"metaDescription":525,"mainTitle":26967,"subtitle":543,"heroImage":26982,"ctaButton":568,"ctaLink":569},[523],{"data":26968,"content":26969,"nodeType":74},{},[26970,26976],{"data":26971,"content":26972,"nodeType":536},{},[26973],{"data":26974,"marks":26975,"value":535,"nodeType":82},{},[],{"data":26977,"content":26978,"nodeType":87},{},[26979],{"data":26980,"marks":26981,"value":193,"nodeType":82},{},[],{"metadata":26983,"sys":26986,"fields":26991},{"tags":26984,"concepts":26985},[],[],{"space":26987,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":26989,"publishedVersion":556,"revision":24,"locale":29},{"sys":26988},{"type":12,"linkType":13,"id":14},{"sys":26990},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":26992},{"url":560,"details":26993,"fileName":566,"contentType":567},{"size":562,"image":26994},{"width":564,"height":565},{"sys":26996,"fields":26999},{"id":26997,"createdAt":26998},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":27000,"slug":27001,"articleIntro":27002,"category":27003},"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.",[27004],{"metadata":27005,"sys":27008,"fields":27015},{"tags":27006,"concepts":27007},[],[],{"space":27009,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":27011,"publishedVersion":514,"revision":43,"contentType":27013,"locale":29},{"sys":27010},{"type":12,"linkType":13,"id":14},{"sys":27012},{"id":21,"type":12,"linkType":22},{"sys":27014},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":27016,"metaTitle":524,"metaDescription":525,"mainTitle":27017,"subtitle":543,"heroImage":27032,"ctaButton":568,"ctaLink":569},[523],{"data":27018,"content":27019,"nodeType":74},{},[27020,27026],{"data":27021,"content":27022,"nodeType":536},{},[27023],{"data":27024,"marks":27025,"value":535,"nodeType":82},{},[],{"data":27027,"content":27028,"nodeType":87},{},[27029],{"data":27030,"marks":27031,"value":193,"nodeType":82},{},[],{"metadata":27033,"sys":27036,"fields":27041},{"tags":27034,"concepts":27035},[],[],{"space":27037,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":27039,"publishedVersion":556,"revision":24,"locale":29},{"sys":27038},{"type":12,"linkType":13,"id":14},{"sys":27040},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":27042},{"url":560,"details":27043,"fileName":566,"contentType":567},{"size":562,"image":27044},{"width":564,"height":565},{"sys":27046,"fields":27049},{"id":27047,"createdAt":27048},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":27050,"slug":27051,"articleIntro":-1,"category":27052},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[27053],{"metadata":27054,"sys":27057,"fields":27064},{"tags":27055,"concepts":27056},[],[],{"space":27058,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":27060,"publishedVersion":514,"revision":43,"contentType":27062,"locale":29},{"sys":27059},{"type":12,"linkType":13,"id":14},{"sys":27061},{"id":21,"type":12,"linkType":22},{"sys":27063},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":27065,"metaTitle":524,"metaDescription":525,"mainTitle":27066,"subtitle":543,"heroImage":27081,"ctaButton":568,"ctaLink":569},[523],{"data":27067,"content":27068,"nodeType":74},{},[27069,27075],{"data":27070,"content":27071,"nodeType":536},{},[27072],{"data":27073,"marks":27074,"value":535,"nodeType":82},{},[],{"data":27076,"content":27077,"nodeType":87},{},[27078],{"data":27079,"marks":27080,"value":193,"nodeType":82},{},[],{"metadata":27082,"sys":27085,"fields":27090},{"tags":27083,"concepts":27084},[],[],{"space":27086,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":27088,"publishedVersion":556,"revision":24,"locale":29},{"sys":27087},{"type":12,"linkType":13,"id":14},{"sys":27089},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":27091},{"url":560,"details":27092,"fileName":566,"contentType":567},{"size":562,"image":27093},{"width":564,"height":565},{"sys":27095,"fields":27098},{"id":27096,"createdAt":27097},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":27099,"slug":27100,"articleIntro":27099,"category":27101},"4886 - Charges","compte-4886-charges",[27102],{"metadata":27103,"sys":27106,"fields":27113},{"tags":27104,"concepts":27105},[],[],{"space":27107,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":27109,"publishedVersion":514,"revision":43,"contentType":27111,"locale":29},{"sys":27108},{"type":12,"linkType":13,"id":14},{"sys":27110},{"id":21,"type":12,"linkType":22},{"sys":27112},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":27114,"metaTitle":524,"metaDescription":525,"mainTitle":27115,"subtitle":543,"heroImage":27130,"ctaButton":568,"ctaLink":569},[523],{"data":27116,"content":27117,"nodeType":74},{},[27118,27124],{"data":27119,"content":27120,"nodeType":536},{},[27121],{"data":27122,"marks":27123,"value":535,"nodeType":82},{},[],{"data":27125,"content":27126,"nodeType":87},{},[27127],{"data":27128,"marks":27129,"value":193,"nodeType":82},{},[],{"metadata":27131,"sys":27134,"fields":27139},{"tags":27132,"concepts":27133},[],[],{"space":27135,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":27137,"publishedVersion":556,"revision":24,"locale":29},{"sys":27136},{"type":12,"linkType":13,"id":14},{"sys":27138},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":27140},{"url":560,"details":27141,"fileName":566,"contentType":567},{"size":562,"image":27142},{"width":564,"height":565},{"sys":27144,"fields":27147},{"id":27145,"createdAt":27146},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":27148,"slug":27149,"articleIntro":-1,"category":27150},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[27151],{"metadata":27152,"sys":27155,"fields":27162},{"tags":27153,"concepts":27154},[],[],{"space":27156,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":27158,"publishedVersion":514,"revision":43,"contentType":27160,"locale":29},{"sys":27157},{"type":12,"linkType":13,"id":14},{"sys":27159},{"id":21,"type":12,"linkType":22},{"sys":27161},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":27163,"metaTitle":524,"metaDescription":525,"mainTitle":27164,"subtitle":543,"heroImage":27179,"ctaButton":568,"ctaLink":569},[523],{"data":27165,"content":27166,"nodeType":74},{},[27167,27173],{"data":27168,"content":27169,"nodeType":536},{},[27170],{"data":27171,"marks":27172,"value":535,"nodeType":82},{},[],{"data":27174,"content":27175,"nodeType":87},{},[27176],{"data":27177,"marks":27178,"value":193,"nodeType":82},{},[],{"metadata":27180,"sys":27183,"fields":27188},{"tags":27181,"concepts":27182},[],[],{"space":27184,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":27186,"publishedVersion":556,"revision":24,"locale":29},{"sys":27185},{"type":12,"linkType":13,"id":14},{"sys":27187},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":27189},{"url":560,"details":27190,"fileName":566,"contentType":567},{"size":562,"image":27191},{"width":564,"height":565},{"sys":27193,"fields":27196},{"id":27194,"createdAt":27195},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":27197,"slug":27198,"articleIntro":-1,"category":27199},"Compte 705 - Études","compte-705-etudes",[27200],{"metadata":27201,"sys":27204,"fields":27211},{"tags":27202,"concepts":27203},[],[],{"space":27205,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":27207,"publishedVersion":514,"revision":43,"contentType":27209,"locale":29},{"sys":27206},{"type":12,"linkType":13,"id":14},{"sys":27208},{"id":21,"type":12,"linkType":22},{"sys":27210},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":27212,"metaTitle":524,"metaDescription":525,"mainTitle":27213,"subtitle":543,"heroImage":27228,"ctaButton":568,"ctaLink":569},[523],{"data":27214,"content":27215,"nodeType":74},{},[27216,27222],{"data":27217,"content":27218,"nodeType":536},{},[27219],{"data":27220,"marks":27221,"value":535,"nodeType":82},{},[],{"data":27223,"content":27224,"nodeType":87},{},[27225],{"data":27226,"marks":27227,"value":193,"nodeType":82},{},[],{"metadata":27229,"sys":27232,"fields":27237},{"tags":27230,"concepts":27231},[],[],{"space":27233,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":27235,"publishedVersion":556,"revision":24,"locale":29},{"sys":27234},{"type":12,"linkType":13,"id":14},{"sys":27236},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":27238},{"url":560,"details":27239,"fileName":566,"contentType":567},{"size":562,"image":27240},{"width":564,"height":565},{"sys":27242,"fields":27245},{"id":27243,"createdAt":27244},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":27246,"slug":27247,"articleIntro":27246,"category":27248},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[27249],{"metadata":27250,"sys":27253,"fields":27260},{"tags":27251,"concepts":27252},[],[],{"space":27254,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":27256,"publishedVersion":514,"revision":43,"contentType":27258,"locale":29},{"sys":27255},{"type":12,"linkType":13,"id":14},{"sys":27257},{"id":21,"type":12,"linkType":22},{"sys":27259},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":27261,"metaTitle":524,"metaDescription":525,"mainTitle":27262,"subtitle":543,"heroImage":27277,"ctaButton":568,"ctaLink":569},[523],{"data":27263,"content":27264,"nodeType":74},{},[27265,27271],{"data":27266,"content":27267,"nodeType":536},{},[27268],{"data":27269,"marks":27270,"value":535,"nodeType":82},{},[],{"data":27272,"content":27273,"nodeType":87},{},[27274],{"data":27275,"marks":27276,"value":193,"nodeType":82},{},[],{"metadata":27278,"sys":27281,"fields":27286},{"tags":27279,"concepts":27280},[],[],{"space":27282,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":27284,"publishedVersion":556,"revision":24,"locale":29},{"sys":27283},{"type":12,"linkType":13,"id":14},{"sys":27285},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":27287},{"url":560,"details":27288,"fileName":566,"contentType":567},{"size":562,"image":27289},{"width":564,"height":565},{"sys":27291,"fields":27294},{"id":27292,"createdAt":27293},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":27295,"slug":27296,"articleIntro":27295,"category":27297},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[27298],{"metadata":27299,"sys":27302,"fields":27309},{"tags":27300,"concepts":27301},[],[],{"space":27303,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":27305,"publishedVersion":514,"revision":43,"contentType":27307,"locale":29},{"sys":27304},{"type":12,"linkType":13,"id":14},{"sys":27306},{"id":21,"type":12,"linkType":22},{"sys":27308},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":27310,"metaTitle":524,"metaDescription":525,"mainTitle":27311,"subtitle":543,"heroImage":27326,"ctaButton":568,"ctaLink":569},[523],{"data":27312,"content":27313,"nodeType":74},{},[27314,27320],{"data":27315,"content":27316,"nodeType":536},{},[27317],{"data":27318,"marks":27319,"value":535,"nodeType":82},{},[],{"data":27321,"content":27322,"nodeType":87},{},[27323],{"data":27324,"marks":27325,"value":193,"nodeType":82},{},[],{"metadata":27327,"sys":27330,"fields":27335},{"tags":27328,"concepts":27329},[],[],{"space":27331,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":27333,"publishedVersion":556,"revision":24,"locale":29},{"sys":27332},{"type":12,"linkType":13,"id":14},{"sys":27334},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":27336},{"url":560,"details":27337,"fileName":566,"contentType":567},{"size":562,"image":27338},{"width":564,"height":565},{"sys":27340,"fields":27341},{"id":15,"createdAt":17},{"title":31,"slug":500,"articleIntro":31,"category":27342},[27343],{"metadata":27344,"sys":27347,"fields":27354},{"tags":27345,"concepts":27346},[],[],{"space":27348,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":27350,"publishedVersion":514,"revision":43,"contentType":27352,"locale":29},{"sys":27349},{"type":12,"linkType":13,"id":14},{"sys":27351},{"id":21,"type":12,"linkType":22},{"sys":27353},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":27355,"metaTitle":524,"metaDescription":525,"mainTitle":27356,"subtitle":543,"heroImage":27371,"ctaButton":568,"ctaLink":569},[523],{"data":27357,"content":27358,"nodeType":74},{},[27359,27365],{"data":27360,"content":27361,"nodeType":536},{},[27362],{"data":27363,"marks":27364,"value":535,"nodeType":82},{},[],{"data":27366,"content":27367,"nodeType":87},{},[27368],{"data":27369,"marks":27370,"value":193,"nodeType":82},{},[],{"metadata":27372,"sys":27375,"fields":27380},{"tags":27373,"concepts":27374},[],[],{"space":27376,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":27378,"publishedVersion":556,"revision":24,"locale":29},{"sys":27377},{"type":12,"linkType":13,"id":14},{"sys":27379},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":27381},{"url":560,"details":27382,"fileName":566,"contentType":567},{"size":562,"image":27383},{"width":564,"height":565},{"sys":27385,"fields":27388},{"id":27386,"createdAt":27387},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":27389,"slug":27390,"articleIntro":27389,"category":27391},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[27392],{"metadata":27393,"sys":27396,"fields":27403},{"tags":27394,"concepts":27395},[],[],{"space":27397,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":27399,"publishedVersion":514,"revision":43,"contentType":27401,"locale":29},{"sys":27398},{"type":12,"linkType":13,"id":14},{"sys":27400},{"id":21,"type":12,"linkType":22},{"sys":27402},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":27404,"metaTitle":524,"metaDescription":525,"mainTitle":27405,"subtitle":543,"heroImage":27420,"ctaButton":568,"ctaLink":569},[523],{"data":27406,"content":27407,"nodeType":74},{},[27408,27414],{"data":27409,"content":27410,"nodeType":536},{},[27411],{"data":27412,"marks":27413,"value":535,"nodeType":82},{},[],{"data":27415,"content":27416,"nodeType":87},{},[27417],{"data":27418,"marks":27419,"value":193,"nodeType":82},{},[],{"metadata":27421,"sys":27424,"fields":27429},{"tags":27422,"concepts":27423},[],[],{"space":27425,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":27427,"publishedVersion":556,"revision":24,"locale":29},{"sys":27426},{"type":12,"linkType":13,"id":14},{"sys":27428},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":27430},{"url":560,"details":27431,"fileName":566,"contentType":567},{"size":562,"image":27432},{"width":564,"height":565},{"sys":27434,"fields":27437},{"id":27435,"createdAt":27436},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":27438,"slug":27439,"articleIntro":27438,"category":27440},"6097 - de marchandises","compte-6097-de-marchandises",[27441],{"metadata":27442,"sys":27445,"fields":27452},{"tags":27443,"concepts":27444},[],[],{"space":27446,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":27448,"publishedVersion":514,"revision":43,"contentType":27450,"locale":29},{"sys":27447},{"type":12,"linkType":13,"id":14},{"sys":27449},{"id":21,"type":12,"linkType":22},{"sys":27451},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":27453,"metaTitle":524,"metaDescription":525,"mainTitle":27454,"subtitle":543,"heroImage":27469,"ctaButton":568,"ctaLink":569},[523],{"data":27455,"content":27456,"nodeType":74},{},[27457,27463],{"data":27458,"content":27459,"nodeType":536},{},[27460],{"data":27461,"marks":27462,"value":535,"nodeType":82},{},[],{"data":27464,"content":27465,"nodeType":87},{},[27466],{"data":27467,"marks":27468,"value":193,"nodeType":82},{},[],{"metadata":27470,"sys":27473,"fields":27478},{"tags":27471,"concepts":27472},[],[],{"space":27474,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":27476,"publishedVersion":556,"revision":24,"locale":29},{"sys":27475},{"type":12,"linkType":13,"id":14},{"sys":27477},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":27479},{"url":560,"details":27480,"fileName":566,"contentType":567},{"size":562,"image":27481},{"width":564,"height":565},{"sys":27483,"fields":27486},{"id":27484,"createdAt":27485},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":27487,"slug":27488,"articleIntro":-1,"category":27489},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[27490],{"metadata":27491,"sys":27494,"fields":27501},{"tags":27492,"concepts":27493},[],[],{"space":27495,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":27497,"publishedVersion":514,"revision":43,"contentType":27499,"locale":29},{"sys":27496},{"type":12,"linkType":13,"id":14},{"sys":27498},{"id":21,"type":12,"linkType":22},{"sys":27500},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":27502,"metaTitle":524,"metaDescription":525,"mainTitle":27503,"subtitle":543,"heroImage":27518,"ctaButton":568,"ctaLink":569},[523],{"data":27504,"content":27505,"nodeType":74},{},[27506,27512],{"data":27507,"content":27508,"nodeType":536},{},[27509],{"data":27510,"marks":27511,"value":535,"nodeType":82},{},[],{"data":27513,"content":27514,"nodeType":87},{},[27515],{"data":27516,"marks":27517,"value":193,"nodeType":82},{},[],{"metadata":27519,"sys":27522,"fields":27527},{"tags":27520,"concepts":27521},[],[],{"space":27523,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":27525,"publishedVersion":556,"revision":24,"locale":29},{"sys":27524},{"type":12,"linkType":13,"id":14},{"sys":27526},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":27528},{"url":560,"details":27529,"fileName":566,"contentType":567},{"size":562,"image":27530},{"width":564,"height":565},{"sys":27532,"fields":27535},{"id":27533,"createdAt":27534},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":27536,"slug":27537,"articleIntro":27536,"category":27538},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[27539],{"metadata":27540,"sys":27543,"fields":27550},{"tags":27541,"concepts":27542},[],[],{"space":27544,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":27546,"publishedVersion":514,"revision":43,"contentType":27548,"locale":29},{"sys":27545},{"type":12,"linkType":13,"id":14},{"sys":27547},{"id":21,"type":12,"linkType":22},{"sys":27549},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":27551,"metaTitle":524,"metaDescription":525,"mainTitle":27552,"subtitle":543,"heroImage":27567,"ctaButton":568,"ctaLink":569},[523],{"data":27553,"content":27554,"nodeType":74},{},[27555,27561],{"data":27556,"content":27557,"nodeType":536},{},[27558],{"data":27559,"marks":27560,"value":535,"nodeType":82},{},[],{"data":27562,"content":27563,"nodeType":87},{},[27564],{"data":27565,"marks":27566,"value":193,"nodeType":82},{},[],{"metadata":27568,"sys":27571,"fields":27576},{"tags":27569,"concepts":27570},[],[],{"space":27572,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":27574,"publishedVersion":556,"revision":24,"locale":29},{"sys":27573},{"type":12,"linkType":13,"id":14},{"sys":27575},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":27577},{"url":560,"details":27578,"fileName":566,"contentType":567},{"size":562,"image":27579},{"width":564,"height":565},{"sys":27581,"fields":27584},{"id":27582,"createdAt":27583},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":27585,"slug":27586,"articleIntro":27585,"category":27587},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[27588],{"metadata":27589,"sys":27592,"fields":27599},{"tags":27590,"concepts":27591},[],[],{"space":27593,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":27595,"publishedVersion":514,"revision":43,"contentType":27597,"locale":29},{"sys":27594},{"type":12,"linkType":13,"id":14},{"sys":27596},{"id":21,"type":12,"linkType":22},{"sys":27598},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":27600,"metaTitle":524,"metaDescription":525,"mainTitle":27601,"subtitle":543,"heroImage":27616,"ctaButton":568,"ctaLink":569},[523],{"data":27602,"content":27603,"nodeType":74},{},[27604,27610],{"data":27605,"content":27606,"nodeType":536},{},[27607],{"data":27608,"marks":27609,"value":535,"nodeType":82},{},[],{"data":27611,"content":27612,"nodeType":87},{},[27613],{"data":27614,"marks":27615,"value":193,"nodeType":82},{},[],{"metadata":27617,"sys":27620,"fields":27625},{"tags":27618,"concepts":27619},[],[],{"space":27621,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":27623,"publishedVersion":556,"revision":24,"locale":29},{"sys":27622},{"type":12,"linkType":13,"id":14},{"sys":27624},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":27626},{"url":560,"details":27627,"fileName":566,"contentType":567},{"size":562,"image":27628},{"width":564,"height":565},{"sys":27630,"fields":27633},{"id":27631,"createdAt":27632},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":27634,"slug":27635,"articleIntro":-1,"category":27636},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[27637],{"metadata":27638,"sys":27641,"fields":27648},{"tags":27639,"concepts":27640},[],[],{"space":27642,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":27644,"publishedVersion":514,"revision":43,"contentType":27646,"locale":29},{"sys":27643},{"type":12,"linkType":13,"id":14},{"sys":27645},{"id":21,"type":12,"linkType":22},{"sys":27647},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":27649,"metaTitle":524,"metaDescription":525,"mainTitle":27650,"subtitle":543,"heroImage":27665,"ctaButton":568,"ctaLink":569},[523],{"data":27651,"content":27652,"nodeType":74},{},[27653,27659],{"data":27654,"content":27655,"nodeType":536},{},[27656],{"data":27657,"marks":27658,"value":535,"nodeType":82},{},[],{"data":27660,"content":27661,"nodeType":87},{},[27662],{"data":27663,"marks":27664,"value":193,"nodeType":82},{},[],{"metadata":27666,"sys":27669,"fields":27674},{"tags":27667,"concepts":27668},[],[],{"space":27670,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":27672,"publishedVersion":556,"revision":24,"locale":29},{"sys":27671},{"type":12,"linkType":13,"id":14},{"sys":27673},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":27675},{"url":560,"details":27676,"fileName":566,"contentType":567},{"size":562,"image":27677},{"width":564,"height":565},{"sys":27679,"fields":27682},{"id":27680,"createdAt":27681},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":27683,"slug":27684,"articleIntro":27683,"category":27685},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[27686],{"metadata":27687,"sys":27690,"fields":27697},{"tags":27688,"concepts":27689},[],[],{"space":27691,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":27693,"publishedVersion":514,"revision":43,"contentType":27695,"locale":29},{"sys":27692},{"type":12,"linkType":13,"id":14},{"sys":27694},{"id":21,"type":12,"linkType":22},{"sys":27696},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":27698,"metaTitle":524,"metaDescription":525,"mainTitle":27699,"subtitle":543,"heroImage":27714,"ctaButton":568,"ctaLink":569},[523],{"data":27700,"content":27701,"nodeType":74},{},[27702,27708],{"data":27703,"content":27704,"nodeType":536},{},[27705],{"data":27706,"marks":27707,"value":535,"nodeType":82},{},[],{"data":27709,"content":27710,"nodeType":87},{},[27711],{"data":27712,"marks":27713,"value":193,"nodeType":82},{},[],{"metadata":27715,"sys":27718,"fields":27723},{"tags":27716,"concepts":27717},[],[],{"space":27719,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":27721,"publishedVersion":556,"revision":24,"locale":29},{"sys":27720},{"type":12,"linkType":13,"id":14},{"sys":27722},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":27724},{"url":560,"details":27725,"fileName":566,"contentType":567},{"size":562,"image":27726},{"width":564,"height":565},{"sys":27728,"fields":27731},{"id":27729,"createdAt":27730},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":27732,"slug":27733,"articleIntro":27732,"category":27734},"Compte 6412 - Congés payés","compte-6412-conges-payes",[27735],{"metadata":27736,"sys":27739,"fields":27746},{"tags":27737,"concepts":27738},[],[],{"space":27740,"id":509,"type":16,"createdAt":510,"updatedAt":511,"environment":27742,"publishedVersion":514,"revision":43,"contentType":27744,"locale":29},{"sys":27741},{"type":12,"linkType":13,"id":14},{"sys":27743},{"id":21,"type":12,"linkType":22},{"sys":27745},{"type":12,"linkType":27,"id":517},{"contentfulName":519,"modelCategoryName":520,"slug":521,"contentTypeSlug":27747,"metaTitle":524,"metaDescription":525,"mainTitle":27748,"subtitle":543,"heroImage":27763,"ctaButton":568,"ctaLink":569},[523],{"data":27749,"content":27750,"nodeType":74},{},[27751,27757],{"data":27752,"content":27753,"nodeType":536},{},[27754],{"data":27755,"marks":27756,"value":535,"nodeType":82},{},[],{"data":27758,"content":27759,"nodeType":87},{},[27760],{"data":27761,"marks":27762,"value":193,"nodeType":82},{},[],{"metadata":27764,"sys":27767,"fields":27772},{"tags":27765,"concepts":27766},[],[],{"space":27768,"id":551,"type":58,"createdAt":552,"updatedAt":553,"environment":27770,"publishedVersion":556,"revision":24,"locale":29},{"sys":27769},{"type":12,"linkType":13,"id":14},{"sys":27771},{"id":21,"type":12,"linkType":22},{"title":558,"description":193,"file":27773},{"url":560,"details":27774,"fileName":566,"contentType":567},{"size":562,"image":27775},{"width":564,"height":565},1790616283410]