[{"data":1,"prerenderedAt":27694},["ShallowReactive",2],{"tip-plan-comptable-compte-104-primes-liees-au-capital-social":3,"plan-comptable-compte-104-primes-liees-au-capital-social-similars":488},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-104-primes-liees-au-capital-social",{"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","1EGWxIGV1smPe0lm7DGYtp","Entry","2025-04-25T13:17:52.026Z","2025-04-29T09:17:06.693Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",19,3,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":32,"title":31,"author":33,"content":74,"slug":419,"faq_structured_data":420,"category":421},"Compte 104 - Primes liées au capital social","Le compte 104 enregistre les primes d’émission, de fusion ou d’apport versées au-delà du capital, renforçant les fonds propres et offrant plus de flexibilité que le capital social.",{"metadata":34,"sys":37,"fields":49},{"tags":35,"concepts":36},[],[],{"space":38,"id":40,"type":16,"createdAt":41,"updatedAt":41,"environment":42,"publishedVersion":44,"revision":45,"contentType":46,"locale":29},{"sys":39},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":43},{"id":21,"type":12,"linkType":22},5,1,{"sys":47},{"type":12,"linkType":27,"id":48},"author",{"name":50,"image":51,"position":73},"Nader Zaim",{"metadata":52,"sys":55,"fields":64},{"tags":53,"concepts":54},[],[],{"space":56,"id":58,"type":59,"createdAt":60,"updatedAt":60,"environment":61,"publishedVersion":63,"revision":45,"locale":29},{"sys":57},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":62},{"id":21,"type":12,"linkType":22},4,{"title":50,"description":50,"file":65},{"url":66,"details":67,"fileName":71,"contentType":72},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":68,"image":69},28106,{"width":70,"height":70},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":75,"data":76,"content":77},"document",{},[78,87,105,199,206,212,219,226,303,322,328,335,413],{"nodeType":79,"data":80,"content":81},"heading-2",{},[82],{"nodeType":83,"value":84,"marks":85,"data":86},"text","À quoi sert le compte 104 ?",[],{},{"nodeType":88,"data":89,"content":90},"paragraph",{},[91,95,101],{"nodeType":83,"value":92,"marks":93,"data":94},"Le compte ",[],{},{"nodeType":83,"value":96,"marks":97,"data":100},"104 \"Primes liées au capital social\"",[98],{"type":99},"bold",{},{"nodeType":83,"value":102,"marks":103,"data":104}," enregistre les sommes versées par les associés ou actionnaires au-delà de la valeur nominale des titres lors d’opérations sur le capital. Ces primes, qui renforcent les fonds propres, sont notamment :",[],{},{"nodeType":106,"data":107,"content":108},"unordered-list",{},[109,133,148,163,178],{"nodeType":110,"data":111,"content":112},"list-item",{},[113],{"nodeType":88,"data":114,"content":115},{},[116,120,129],{"nodeType":83,"value":117,"marks":118,"data":119},"",[],{},{"nodeType":121,"data":122,"content":124},"hyperlink",{"uri":123},"/fr/fiches-pratiques/plan-comptable/compte-1041-prime-d-emission",[125],{"nodeType":83,"value":126,"marks":127,"data":128},"1041 Prime d’émission",[],{},{"nodeType":83,"value":130,"marks":131,"data":132}," : différence entre le prix d’émission et la valeur nominale lors d’une augmentation de capital.",[],{},{"nodeType":110,"data":134,"content":135},{},[136],{"nodeType":88,"data":137,"content":138},{},[139,144],{"nodeType":83,"value":140,"marks":141,"data":143},"1042 Prime de fusion",[142],{"type":99},{},{"nodeType":83,"value":145,"marks":146,"data":147}," : écart lors d’une fusion entre la valeur des apports et l’augmentation du capital.",[],{},{"nodeType":110,"data":149,"content":150},{},[151],{"nodeType":88,"data":152,"content":153},{},[154,159],{"nodeType":83,"value":155,"marks":156,"data":158},"1043 Prime d’apport",[157],{"type":99},{},{"nodeType":83,"value":160,"marks":161,"data":162}," : supplément de valeur lors d’apports en nature.",[],{},{"nodeType":110,"data":164,"content":165},{},[166],{"nodeType":88,"data":167,"content":168},{},[169,174],{"nodeType":83,"value":170,"marks":171,"data":173},"1044 Prime de conversion d’obligations en actions",[172],{"type":99},{},{"nodeType":83,"value":175,"marks":176,"data":177},".",[],{},{"nodeType":110,"data":179,"content":180},{},[181],{"nodeType":88,"data":182,"content":183},{},[184,187,195],{"nodeType":83,"value":117,"marks":185,"data":186},[],{},{"nodeType":121,"data":188,"content":190},{"uri":189},"/fr/fiches-pratiques/plan-comptable/compte-1045-bons-de-souscription-d-actions",[191],{"nodeType":83,"value":192,"marks":193,"data":194},"1045 Bons de souscription d’actions",[],{},{"nodeType":83,"value":196,"marks":197,"data":198}," : valeur contrepartie des bons émis.",[],{},{"nodeType":88,"data":200,"content":201},{},[202],{"nodeType":83,"value":203,"marks":204,"data":205},"Ces primes ne sont généralement pas remboursables aux actionnaires, sauf en cas de liquidation.",[],{},{"nodeType":88,"data":207,"content":208},{},[209],{"nodeType":83,"value":117,"marks":210,"data":211},[],{},{"nodeType":79,"data":213,"content":214},{},[215],{"nodeType":83,"value":216,"marks":217,"data":218},"Quand utiliser le compte 104 ?",[],{},{"nodeType":88,"data":220,"content":221},{},[222],{"nodeType":83,"value":223,"marks":224,"data":225},"Le compte 104 s’utilise dans les cas suivants :",[],{},{"nodeType":227,"data":228,"content":229},"ordered-list",{},[230,245,260,275,289],{"nodeType":110,"data":231,"content":232},{},[233],{"nodeType":88,"data":234,"content":235},{},[236,241],{"nodeType":83,"value":237,"marks":238,"data":240},"Augmentation de capital",[239],{"type":99},{},{"nodeType":83,"value":242,"marks":243,"data":244}," : actions émises à un prix supérieur à leur valeur nominale.",[],{},{"nodeType":110,"data":246,"content":247},{},[248],{"nodeType":88,"data":249,"content":250},{},[251,256],{"nodeType":83,"value":252,"marks":253,"data":255},"Fusion de sociétés",[254],{"type":99},{},{"nodeType":83,"value":257,"marks":258,"data":259}," : enregistrement de la prime de fusion.",[],{},{"nodeType":110,"data":261,"content":262},{},[263],{"nodeType":88,"data":264,"content":265},{},[266,271],{"nodeType":83,"value":267,"marks":268,"data":270},"Apports en nature",[269],{"type":99},{},{"nodeType":83,"value":272,"marks":273,"data":274}," : lorsque la valeur du bien apporté est supérieure à la valeur des titres émis.",[],{},{"nodeType":110,"data":276,"content":277},{},[278],{"nodeType":88,"data":279,"content":280},{},[281,286],{"nodeType":83,"value":282,"marks":283,"data":285},"Emission de bons de souscription d’actions",[284],{"type":99},{},{"nodeType":83,"value":175,"marks":287,"data":288},[],{},{"nodeType":110,"data":290,"content":291},{},[292],{"nodeType":88,"data":293,"content":294},{},[295,300],{"nodeType":83,"value":296,"marks":297,"data":299},"Conversion d’obligations en actions",[298],{"type":99},{},{"nodeType":83,"value":175,"marks":301,"data":302},[],{},{"nodeType":88,"data":304,"content":305},{},[306,310,318],{"nodeType":83,"value":307,"marks":308,"data":309},"La contrepartie habituelle est ",[],{},{"nodeType":121,"data":311,"content":313},{"uri":312},"/fr/fiches-pratiques/plan-comptable/compte-101-capital",[314],{"nodeType":83,"value":315,"marks":316,"data":317},"le compte 101",[],{},{"nodeType":83,"value":319,"marks":320,"data":321}," (Capital social) ou un compte de trésorerie.",[],{},{"nodeType":88,"data":323,"content":324},{},[325],{"nodeType":83,"value":117,"marks":326,"data":327},[],{},{"nodeType":79,"data":329,"content":330},{},[331],{"nodeType":83,"value":332,"marks":333,"data":334},"Quels sont les impacts fiscaux du compte 104 ?",[],{},{"nodeType":106,"data":336,"content":337},{},[338,353,368,383,398],{"nodeType":110,"data":339,"content":340},{},[341],{"nodeType":88,"data":342,"content":343},{},[344,349],{"nodeType":83,"value":345,"marks":346,"data":348},"Renforcement des fonds propres",[347],{"type":99},{},{"nodeType":83,"value":350,"marks":351,"data":352}," : améliore la solvabilité de l’entreprise.",[],{},{"nodeType":110,"data":354,"content":355},{},[356],{"nodeType":88,"data":357,"content":358},{},[359,364],{"nodeType":83,"value":360,"marks":361,"data":363},"Non-imposition à l’entrée",[362],{"type":99},{},{"nodeType":83,"value":365,"marks":366,"data":367}," : primes d’émission non soumises à impôt sur les sociétés lors de leur versement.",[],{},{"nodeType":110,"data":369,"content":370},{},[371],{"nodeType":88,"data":372,"content":373},{},[374,379],{"nodeType":83,"value":375,"marks":376,"data":378},"Utilisation flexible",[377],{"type":99},{},{"nodeType":83,"value":380,"marks":381,"data":382}," : imputation des frais de capital, distribution ou incorporation au capital social.",[],{},{"nodeType":110,"data":384,"content":385},{},[386],{"nodeType":88,"data":387,"content":388},{},[389,394],{"nodeType":83,"value":390,"marks":391,"data":393},"Traitement lors de la distribution",[392],{"type":99},{},{"nodeType":83,"value":395,"marks":396,"data":397}," : selon la législation fiscale, la distribution des primes peut être assimilée à des dividendes.",[],{},{"nodeType":110,"data":399,"content":400},{},[401],{"nodeType":88,"data":402,"content":403},{},[404,409],{"nodeType":83,"value":405,"marks":406,"data":408},"Participation des salariés",[407],{"type":99},{},{"nodeType":83,"value":410,"marks":411,"data":412}," : attribution d’actions à partir du compte 104 possible lors d’augmentations de capital.",[],{},{"nodeType":88,"data":414,"content":415},{},[416],{"nodeType":83,"value":117,"marks":417,"data":418},[],{},"compte-104-primes-liees-au-capital-social",false,[422],{"metadata":423,"sys":426,"fields":438},{"tags":424,"concepts":425},[],[],{"space":427,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":432,"publishedVersion":434,"revision":63,"contentType":435,"locale":29},{"sys":428},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":433},{"id":21,"type":12,"linkType":22},24,{"sys":436},{"type":12,"linkType":27,"id":437},"category",{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":442,"metaTitle":444,"metaDescription":445,"mainTitle":446,"subtitle":463,"heroImage":464,"ctaButton":486,"ctaLink":487},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[443],"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":447,"content":448,"nodeType":75},{},[449,457],{"data":450,"content":451,"nodeType":456},{},[452],{"data":453,"marks":454,"value":455,"nodeType":83},{},[],"Plan comptable général","heading-1",{"data":458,"content":459,"nodeType":88},{},[460],{"data":461,"marks":462,"value":117,"nodeType":83},{},[],"Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":465,"sys":468,"fields":475},{"tags":466,"concepts":467},[],[],{"space":469,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":473,"publishedVersion":63,"revision":45,"locale":29},{"sys":470},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":474},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":477},"Facturation",{"url":478,"details":479,"fileName":484,"contentType":485},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":480,"image":481},246703,{"width":482,"height":483},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[489,538,587,636,685,734,783,832,881,930,979,1028,1077,1126,1175,1224,1273,1322,1371,1420,1469,1518,1567,1616,1665,1714,1763,1812,1861,1910,1959,2008,2057,2106,2155,2204,2249,2298,2347,2396,2445,2494,2543,2592,2641,2690,2739,2788,2837,2886,2935,2984,3033,3082,3131,3180,3229,3278,3327,3376,3425,3474,3524,3573,3622,3670,3720,3768,3817,3866,3915,3964,4013,4062,4111,4160,4209,4259,4308,4357,4406,4455,4504,4553,4602,4651,4700,4749,4798,4847,4896,4945,4994,5043,5092,5141,5190,5239,5288,5337,5386,5435,5484,5533,5582,5631,5680,5729,5778,5827,5876,5925,5974,6023,6072,6121,6170,6219,6268,6317,6366,6415,6464,6514,6563,6612,6661,6710,6759,6808,6857,6906,6955,7004,7053,7102,7151,7200,7249,7298,7347,7396,7445,7494,7543,7593,7642,7691,7740,7789,7838,7887,7936,7985,8034,8083,8132,8181,8230,8279,8328,8377,8426,8475,8524,8573,8622,8671,8720,8769,8818,8867,8916,8965,9014,9064,9113,9163,9212,9261,9310,9359,9408,9457,9506,9555,9604,9653,9702,9751,9800,9849,9898,9947,9996,10045,10095,10144,10193,10242,10291,10340,10389,10438,10487,10536,10585,10635,10684,10733,10782,10831,10880,10929,10979,11028,11077,11126,11175,11224,11273,11322,11371,11420,11469,11518,11567,11616,11665,11714,11763,11812,11861,11910,11959,12008,12057,12106,12155,12204,12253,12302,12351,12400,12449,12498,12547,12596,12645,12694,12743,12792,12841,12890,12939,12988,13037,13086,13135,13184,13233,13282,13331,13380,13429,13478,13527,13576,13625,13674,13723,13772,13821,13870,13919,13968,14017,14066,14115,14164,14213,14262,14311,14360,14409,14458,14507,14556,14605,14654,14703,14752,14801,14850,14899,14948,14997,15046,15095,15144,15193,15242,15291,15340,15389,15438,15487,15536,15585,15634,15683,15732,15781,15830,15879,15928,15977,16026,16075,16124,16173,16222,16271,16320,16369,16418,16467,16516,16565,16614,16663,16713,16762,16811,16860,16909,16958,17007,17056,17105,17154,17202,17251,17300,17349,17399,17448,17497,17546,17595,17644,17693,17742,17791,17840,17889,17938,17987,18036,18085,18134,18183,18232,18281,18330,18379,18428,18477,18526,18575,18624,18673,18722,18771,18820,18870,18919,18968,19017,19066,19115,19164,19213,19262,19311,19360,19409,19458,19507,19556,19605,19654,19703,19752,19801,19851,19900,19949,19998,20047,20096,20145,20194,20243,20292,20341,20390,20439,20488,20537,20586,20635,20684,20733,20782,20831,20880,20929,20978,21027,21076,21125,21174,21223,21273,21322,21371,21421,21470,21519,21568,21617,21666,21715,21764,21813,21862,21911,21960,22009,22058,22107,22156,22205,22254,22303,22352,22401,22450,22499,22548,22596,22645,22695,22744,22793,22842,22891,22940,22989,23038,23087,23136,23185,23234,23283,23332,23381,23430,23479,23528,23577,23626,23675,23724,23773,23822,23871,23920,23969,24018,24067,24116,24165,24214,24263,24312,24361,24410,24459,24508,24557,24606,24656,24704,24753,24802,24851,24900,24949,24998,25047,25096,25145,25194,25243,25292,25341,25390,25439,25488,25537,25586,25635,25684,25733,25782,25831,25881,25930,25979,26028,26077,26126,26175,26225,26274,26323,26372,26421,26470,26519,26568,26617,26666,26715,26764,26813,26862,26911,26960,27009,27058,27107,27156,27205,27254,27303,27352,27401,27449,27498,27547,27596,27645],{"sys":490,"fields":493},{"id":491,"createdAt":492},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":494,"slug":495,"articleIntro":-1,"category":496},"Compte 6257 - Réceptions","compte-6257-receptions",[497],{"metadata":498,"sys":501,"fields":508},{"tags":499,"concepts":500},[],[],{"space":502,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":504,"publishedVersion":434,"revision":63,"contentType":506,"locale":29},{"sys":503},{"type":12,"linkType":13,"id":14},{"sys":505},{"id":21,"type":12,"linkType":22},{"sys":507},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":509,"metaTitle":444,"metaDescription":445,"mainTitle":510,"subtitle":463,"heroImage":525,"ctaButton":486,"ctaLink":487},[443],{"data":511,"content":512,"nodeType":75},{},[513,519],{"data":514,"content":515,"nodeType":456},{},[516],{"data":517,"marks":518,"value":455,"nodeType":83},{},[],{"data":520,"content":521,"nodeType":88},{},[522],{"data":523,"marks":524,"value":117,"nodeType":83},{},[],{"metadata":526,"sys":529,"fields":534},{"tags":527,"concepts":528},[],[],{"space":530,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":532,"publishedVersion":63,"revision":45,"locale":29},{"sys":531},{"type":12,"linkType":13,"id":14},{"sys":533},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":535},{"url":478,"details":536,"fileName":484,"contentType":485},{"size":480,"image":537},{"width":482,"height":483},{"sys":539,"fields":542},{"id":540,"createdAt":541},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":543,"slug":544,"articleIntro":-1,"category":545},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[546],{"metadata":547,"sys":550,"fields":557},{"tags":548,"concepts":549},[],[],{"space":551,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":553,"publishedVersion":434,"revision":63,"contentType":555,"locale":29},{"sys":552},{"type":12,"linkType":13,"id":14},{"sys":554},{"id":21,"type":12,"linkType":22},{"sys":556},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":558,"metaTitle":444,"metaDescription":445,"mainTitle":559,"subtitle":463,"heroImage":574,"ctaButton":486,"ctaLink":487},[443],{"data":560,"content":561,"nodeType":75},{},[562,568],{"data":563,"content":564,"nodeType":456},{},[565],{"data":566,"marks":567,"value":455,"nodeType":83},{},[],{"data":569,"content":570,"nodeType":88},{},[571],{"data":572,"marks":573,"value":117,"nodeType":83},{},[],{"metadata":575,"sys":578,"fields":583},{"tags":576,"concepts":577},[],[],{"space":579,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":581,"publishedVersion":63,"revision":45,"locale":29},{"sys":580},{"type":12,"linkType":13,"id":14},{"sys":582},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":584},{"url":478,"details":585,"fileName":484,"contentType":485},{"size":480,"image":586},{"width":482,"height":483},{"sys":588,"fields":591},{"id":589,"createdAt":590},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":592,"slug":593,"articleIntro":592,"category":594},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[595],{"metadata":596,"sys":599,"fields":606},{"tags":597,"concepts":598},[],[],{"space":600,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":602,"publishedVersion":434,"revision":63,"contentType":604,"locale":29},{"sys":601},{"type":12,"linkType":13,"id":14},{"sys":603},{"id":21,"type":12,"linkType":22},{"sys":605},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":607,"metaTitle":444,"metaDescription":445,"mainTitle":608,"subtitle":463,"heroImage":623,"ctaButton":486,"ctaLink":487},[443],{"data":609,"content":610,"nodeType":75},{},[611,617],{"data":612,"content":613,"nodeType":456},{},[614],{"data":615,"marks":616,"value":455,"nodeType":83},{},[],{"data":618,"content":619,"nodeType":88},{},[620],{"data":621,"marks":622,"value":117,"nodeType":83},{},[],{"metadata":624,"sys":627,"fields":632},{"tags":625,"concepts":626},[],[],{"space":628,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":630,"publishedVersion":63,"revision":45,"locale":29},{"sys":629},{"type":12,"linkType":13,"id":14},{"sys":631},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":633},{"url":478,"details":634,"fileName":484,"contentType":485},{"size":480,"image":635},{"width":482,"height":483},{"sys":637,"fields":640},{"id":638,"createdAt":639},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":641,"slug":642,"articleIntro":641,"category":643},"6161 - Multirisques","compte-6161-multirisques",[644],{"metadata":645,"sys":648,"fields":655},{"tags":646,"concepts":647},[],[],{"space":649,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":651,"publishedVersion":434,"revision":63,"contentType":653,"locale":29},{"sys":650},{"type":12,"linkType":13,"id":14},{"sys":652},{"id":21,"type":12,"linkType":22},{"sys":654},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":656,"metaTitle":444,"metaDescription":445,"mainTitle":657,"subtitle":463,"heroImage":672,"ctaButton":486,"ctaLink":487},[443],{"data":658,"content":659,"nodeType":75},{},[660,666],{"data":661,"content":662,"nodeType":456},{},[663],{"data":664,"marks":665,"value":455,"nodeType":83},{},[],{"data":667,"content":668,"nodeType":88},{},[669],{"data":670,"marks":671,"value":117,"nodeType":83},{},[],{"metadata":673,"sys":676,"fields":681},{"tags":674,"concepts":675},[],[],{"space":677,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":679,"publishedVersion":63,"revision":45,"locale":29},{"sys":678},{"type":12,"linkType":13,"id":14},{"sys":680},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":682},{"url":478,"details":683,"fileName":484,"contentType":485},{"size":480,"image":684},{"width":482,"height":483},{"sys":686,"fields":689},{"id":687,"createdAt":688},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":690,"slug":691,"articleIntro":690,"category":692},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[693],{"metadata":694,"sys":697,"fields":704},{"tags":695,"concepts":696},[],[],{"space":698,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":700,"publishedVersion":434,"revision":63,"contentType":702,"locale":29},{"sys":699},{"type":12,"linkType":13,"id":14},{"sys":701},{"id":21,"type":12,"linkType":22},{"sys":703},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":705,"metaTitle":444,"metaDescription":445,"mainTitle":706,"subtitle":463,"heroImage":721,"ctaButton":486,"ctaLink":487},[443],{"data":707,"content":708,"nodeType":75},{},[709,715],{"data":710,"content":711,"nodeType":456},{},[712],{"data":713,"marks":714,"value":455,"nodeType":83},{},[],{"data":716,"content":717,"nodeType":88},{},[718],{"data":719,"marks":720,"value":117,"nodeType":83},{},[],{"metadata":722,"sys":725,"fields":730},{"tags":723,"concepts":724},[],[],{"space":726,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":728,"publishedVersion":63,"revision":45,"locale":29},{"sys":727},{"type":12,"linkType":13,"id":14},{"sys":729},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":731},{"url":478,"details":732,"fileName":484,"contentType":485},{"size":480,"image":733},{"width":482,"height":483},{"sys":735,"fields":738},{"id":736,"createdAt":737},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":739,"slug":740,"articleIntro":739,"category":741},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[742],{"metadata":743,"sys":746,"fields":753},{"tags":744,"concepts":745},[],[],{"space":747,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":749,"publishedVersion":434,"revision":63,"contentType":751,"locale":29},{"sys":748},{"type":12,"linkType":13,"id":14},{"sys":750},{"id":21,"type":12,"linkType":22},{"sys":752},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":754,"metaTitle":444,"metaDescription":445,"mainTitle":755,"subtitle":463,"heroImage":770,"ctaButton":486,"ctaLink":487},[443],{"data":756,"content":757,"nodeType":75},{},[758,764],{"data":759,"content":760,"nodeType":456},{},[761],{"data":762,"marks":763,"value":455,"nodeType":83},{},[],{"data":765,"content":766,"nodeType":88},{},[767],{"data":768,"marks":769,"value":117,"nodeType":83},{},[],{"metadata":771,"sys":774,"fields":779},{"tags":772,"concepts":773},[],[],{"space":775,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":777,"publishedVersion":63,"revision":45,"locale":29},{"sys":776},{"type":12,"linkType":13,"id":14},{"sys":778},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":780},{"url":478,"details":781,"fileName":484,"contentType":485},{"size":480,"image":782},{"width":482,"height":483},{"sys":784,"fields":787},{"id":785,"createdAt":786},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":788,"slug":789,"articleIntro":788,"category":790},"506 - Obligations","compte-506-obligations",[791],{"metadata":792,"sys":795,"fields":802},{"tags":793,"concepts":794},[],[],{"space":796,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":798,"publishedVersion":434,"revision":63,"contentType":800,"locale":29},{"sys":797},{"type":12,"linkType":13,"id":14},{"sys":799},{"id":21,"type":12,"linkType":22},{"sys":801},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":803,"metaTitle":444,"metaDescription":445,"mainTitle":804,"subtitle":463,"heroImage":819,"ctaButton":486,"ctaLink":487},[443],{"data":805,"content":806,"nodeType":75},{},[807,813],{"data":808,"content":809,"nodeType":456},{},[810],{"data":811,"marks":812,"value":455,"nodeType":83},{},[],{"data":814,"content":815,"nodeType":88},{},[816],{"data":817,"marks":818,"value":117,"nodeType":83},{},[],{"metadata":820,"sys":823,"fields":828},{"tags":821,"concepts":822},[],[],{"space":824,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":826,"publishedVersion":63,"revision":45,"locale":29},{"sys":825},{"type":12,"linkType":13,"id":14},{"sys":827},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":829},{"url":478,"details":830,"fileName":484,"contentType":485},{"size":480,"image":831},{"width":482,"height":483},{"sys":833,"fields":836},{"id":834,"createdAt":835},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":837,"slug":838,"articleIntro":837,"category":839},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[840],{"metadata":841,"sys":844,"fields":851},{"tags":842,"concepts":843},[],[],{"space":845,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":847,"publishedVersion":434,"revision":63,"contentType":849,"locale":29},{"sys":846},{"type":12,"linkType":13,"id":14},{"sys":848},{"id":21,"type":12,"linkType":22},{"sys":850},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":852,"metaTitle":444,"metaDescription":445,"mainTitle":853,"subtitle":463,"heroImage":868,"ctaButton":486,"ctaLink":487},[443],{"data":854,"content":855,"nodeType":75},{},[856,862],{"data":857,"content":858,"nodeType":456},{},[859],{"data":860,"marks":861,"value":455,"nodeType":83},{},[],{"data":863,"content":864,"nodeType":88},{},[865],{"data":866,"marks":867,"value":117,"nodeType":83},{},[],{"metadata":869,"sys":872,"fields":877},{"tags":870,"concepts":871},[],[],{"space":873,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":875,"publishedVersion":63,"revision":45,"locale":29},{"sys":874},{"type":12,"linkType":13,"id":14},{"sys":876},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":878},{"url":478,"details":879,"fileName":484,"contentType":485},{"size":480,"image":880},{"width":482,"height":483},{"sys":882,"fields":885},{"id":883,"createdAt":884},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":886,"slug":887,"articleIntro":886,"category":888},"6378 - Taxes diverses","compte-6378-taxes-diverses",[889],{"metadata":890,"sys":893,"fields":900},{"tags":891,"concepts":892},[],[],{"space":894,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":896,"publishedVersion":434,"revision":63,"contentType":898,"locale":29},{"sys":895},{"type":12,"linkType":13,"id":14},{"sys":897},{"id":21,"type":12,"linkType":22},{"sys":899},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":901,"metaTitle":444,"metaDescription":445,"mainTitle":902,"subtitle":463,"heroImage":917,"ctaButton":486,"ctaLink":487},[443],{"data":903,"content":904,"nodeType":75},{},[905,911],{"data":906,"content":907,"nodeType":456},{},[908],{"data":909,"marks":910,"value":455,"nodeType":83},{},[],{"data":912,"content":913,"nodeType":88},{},[914],{"data":915,"marks":916,"value":117,"nodeType":83},{},[],{"metadata":918,"sys":921,"fields":926},{"tags":919,"concepts":920},[],[],{"space":922,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":924,"publishedVersion":63,"revision":45,"locale":29},{"sys":923},{"type":12,"linkType":13,"id":14},{"sys":925},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":927},{"url":478,"details":928,"fileName":484,"contentType":485},{"size":480,"image":929},{"width":482,"height":483},{"sys":931,"fields":934},{"id":932,"createdAt":933},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":935,"slug":936,"articleIntro":-1,"category":937},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[938],{"metadata":939,"sys":942,"fields":949},{"tags":940,"concepts":941},[],[],{"space":943,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":945,"publishedVersion":434,"revision":63,"contentType":947,"locale":29},{"sys":944},{"type":12,"linkType":13,"id":14},{"sys":946},{"id":21,"type":12,"linkType":22},{"sys":948},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":950,"metaTitle":444,"metaDescription":445,"mainTitle":951,"subtitle":463,"heroImage":966,"ctaButton":486,"ctaLink":487},[443],{"data":952,"content":953,"nodeType":75},{},[954,960],{"data":955,"content":956,"nodeType":456},{},[957],{"data":958,"marks":959,"value":455,"nodeType":83},{},[],{"data":961,"content":962,"nodeType":88},{},[963],{"data":964,"marks":965,"value":117,"nodeType":83},{},[],{"metadata":967,"sys":970,"fields":975},{"tags":968,"concepts":969},[],[],{"space":971,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":973,"publishedVersion":63,"revision":45,"locale":29},{"sys":972},{"type":12,"linkType":13,"id":14},{"sys":974},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":976},{"url":478,"details":977,"fileName":484,"contentType":485},{"size":480,"image":978},{"width":482,"height":483},{"sys":980,"fields":983},{"id":981,"createdAt":982},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":984,"slug":985,"articleIntro":-1,"category":986},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[987],{"metadata":988,"sys":991,"fields":998},{"tags":989,"concepts":990},[],[],{"space":992,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":994,"publishedVersion":434,"revision":63,"contentType":996,"locale":29},{"sys":993},{"type":12,"linkType":13,"id":14},{"sys":995},{"id":21,"type":12,"linkType":22},{"sys":997},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":999,"metaTitle":444,"metaDescription":445,"mainTitle":1000,"subtitle":463,"heroImage":1015,"ctaButton":486,"ctaLink":487},[443],{"data":1001,"content":1002,"nodeType":75},{},[1003,1009],{"data":1004,"content":1005,"nodeType":456},{},[1006],{"data":1007,"marks":1008,"value":455,"nodeType":83},{},[],{"data":1010,"content":1011,"nodeType":88},{},[1012],{"data":1013,"marks":1014,"value":117,"nodeType":83},{},[],{"metadata":1016,"sys":1019,"fields":1024},{"tags":1017,"concepts":1018},[],[],{"space":1020,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":1022,"publishedVersion":63,"revision":45,"locale":29},{"sys":1021},{"type":12,"linkType":13,"id":14},{"sys":1023},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":1025},{"url":478,"details":1026,"fileName":484,"contentType":485},{"size":480,"image":1027},{"width":482,"height":483},{"sys":1029,"fields":1032},{"id":1030,"createdAt":1031},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":1033,"slug":1034,"articleIntro":1033,"category":1035},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[1036],{"metadata":1037,"sys":1040,"fields":1047},{"tags":1038,"concepts":1039},[],[],{"space":1041,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":1043,"publishedVersion":434,"revision":63,"contentType":1045,"locale":29},{"sys":1042},{"type":12,"linkType":13,"id":14},{"sys":1044},{"id":21,"type":12,"linkType":22},{"sys":1046},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":1048,"metaTitle":444,"metaDescription":445,"mainTitle":1049,"subtitle":463,"heroImage":1064,"ctaButton":486,"ctaLink":487},[443],{"data":1050,"content":1051,"nodeType":75},{},[1052,1058],{"data":1053,"content":1054,"nodeType":456},{},[1055],{"data":1056,"marks":1057,"value":455,"nodeType":83},{},[],{"data":1059,"content":1060,"nodeType":88},{},[1061],{"data":1062,"marks":1063,"value":117,"nodeType":83},{},[],{"metadata":1065,"sys":1068,"fields":1073},{"tags":1066,"concepts":1067},[],[],{"space":1069,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":1071,"publishedVersion":63,"revision":45,"locale":29},{"sys":1070},{"type":12,"linkType":13,"id":14},{"sys":1072},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":1074},{"url":478,"details":1075,"fileName":484,"contentType":485},{"size":480,"image":1076},{"width":482,"height":483},{"sys":1078,"fields":1081},{"id":1079,"createdAt":1080},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":1082,"slug":1083,"articleIntro":1082,"category":1084},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[1085],{"metadata":1086,"sys":1089,"fields":1096},{"tags":1087,"concepts":1088},[],[],{"space":1090,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":1092,"publishedVersion":434,"revision":63,"contentType":1094,"locale":29},{"sys":1091},{"type":12,"linkType":13,"id":14},{"sys":1093},{"id":21,"type":12,"linkType":22},{"sys":1095},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":1097,"metaTitle":444,"metaDescription":445,"mainTitle":1098,"subtitle":463,"heroImage":1113,"ctaButton":486,"ctaLink":487},[443],{"data":1099,"content":1100,"nodeType":75},{},[1101,1107],{"data":1102,"content":1103,"nodeType":456},{},[1104],{"data":1105,"marks":1106,"value":455,"nodeType":83},{},[],{"data":1108,"content":1109,"nodeType":88},{},[1110],{"data":1111,"marks":1112,"value":117,"nodeType":83},{},[],{"metadata":1114,"sys":1117,"fields":1122},{"tags":1115,"concepts":1116},[],[],{"space":1118,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":1120,"publishedVersion":63,"revision":45,"locale":29},{"sys":1119},{"type":12,"linkType":13,"id":14},{"sys":1121},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":1123},{"url":478,"details":1124,"fileName":484,"contentType":485},{"size":480,"image":1125},{"width":482,"height":483},{"sys":1127,"fields":1130},{"id":1128,"createdAt":1129},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":1131,"slug":1132,"articleIntro":1131,"category":1133},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[1134],{"metadata":1135,"sys":1138,"fields":1145},{"tags":1136,"concepts":1137},[],[],{"space":1139,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":1141,"publishedVersion":434,"revision":63,"contentType":1143,"locale":29},{"sys":1140},{"type":12,"linkType":13,"id":14},{"sys":1142},{"id":21,"type":12,"linkType":22},{"sys":1144},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":1146,"metaTitle":444,"metaDescription":445,"mainTitle":1147,"subtitle":463,"heroImage":1162,"ctaButton":486,"ctaLink":487},[443],{"data":1148,"content":1149,"nodeType":75},{},[1150,1156],{"data":1151,"content":1152,"nodeType":456},{},[1153],{"data":1154,"marks":1155,"value":455,"nodeType":83},{},[],{"data":1157,"content":1158,"nodeType":88},{},[1159],{"data":1160,"marks":1161,"value":117,"nodeType":83},{},[],{"metadata":1163,"sys":1166,"fields":1171},{"tags":1164,"concepts":1165},[],[],{"space":1167,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":1169,"publishedVersion":63,"revision":45,"locale":29},{"sys":1168},{"type":12,"linkType":13,"id":14},{"sys":1170},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":1172},{"url":478,"details":1173,"fileName":484,"contentType":485},{"size":480,"image":1174},{"width":482,"height":483},{"sys":1176,"fields":1179},{"id":1177,"createdAt":1178},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":1180,"slug":1181,"articleIntro":1180,"category":1182},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[1183],{"metadata":1184,"sys":1187,"fields":1194},{"tags":1185,"concepts":1186},[],[],{"space":1188,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":1190,"publishedVersion":434,"revision":63,"contentType":1192,"locale":29},{"sys":1189},{"type":12,"linkType":13,"id":14},{"sys":1191},{"id":21,"type":12,"linkType":22},{"sys":1193},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":1195,"metaTitle":444,"metaDescription":445,"mainTitle":1196,"subtitle":463,"heroImage":1211,"ctaButton":486,"ctaLink":487},[443],{"data":1197,"content":1198,"nodeType":75},{},[1199,1205],{"data":1200,"content":1201,"nodeType":456},{},[1202],{"data":1203,"marks":1204,"value":455,"nodeType":83},{},[],{"data":1206,"content":1207,"nodeType":88},{},[1208],{"data":1209,"marks":1210,"value":117,"nodeType":83},{},[],{"metadata":1212,"sys":1215,"fields":1220},{"tags":1213,"concepts":1214},[],[],{"space":1216,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":1218,"publishedVersion":63,"revision":45,"locale":29},{"sys":1217},{"type":12,"linkType":13,"id":14},{"sys":1219},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":1221},{"url":478,"details":1222,"fileName":484,"contentType":485},{"size":480,"image":1223},{"width":482,"height":483},{"sys":1225,"fields":1228},{"id":1226,"createdAt":1227},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":1229,"slug":1230,"articleIntro":1229,"category":1231},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[1232],{"metadata":1233,"sys":1236,"fields":1243},{"tags":1234,"concepts":1235},[],[],{"space":1237,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":1239,"publishedVersion":434,"revision":63,"contentType":1241,"locale":29},{"sys":1238},{"type":12,"linkType":13,"id":14},{"sys":1240},{"id":21,"type":12,"linkType":22},{"sys":1242},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":1244,"metaTitle":444,"metaDescription":445,"mainTitle":1245,"subtitle":463,"heroImage":1260,"ctaButton":486,"ctaLink":487},[443],{"data":1246,"content":1247,"nodeType":75},{},[1248,1254],{"data":1249,"content":1250,"nodeType":456},{},[1251],{"data":1252,"marks":1253,"value":455,"nodeType":83},{},[],{"data":1255,"content":1256,"nodeType":88},{},[1257],{"data":1258,"marks":1259,"value":117,"nodeType":83},{},[],{"metadata":1261,"sys":1264,"fields":1269},{"tags":1262,"concepts":1263},[],[],{"space":1265,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":1267,"publishedVersion":63,"revision":45,"locale":29},{"sys":1266},{"type":12,"linkType":13,"id":14},{"sys":1268},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":1270},{"url":478,"details":1271,"fileName":484,"contentType":485},{"size":480,"image":1272},{"width":482,"height":483},{"sys":1274,"fields":1277},{"id":1275,"createdAt":1276},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":1278,"slug":1279,"articleIntro":-1,"category":1280},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[1281],{"metadata":1282,"sys":1285,"fields":1292},{"tags":1283,"concepts":1284},[],[],{"space":1286,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":1288,"publishedVersion":434,"revision":63,"contentType":1290,"locale":29},{"sys":1287},{"type":12,"linkType":13,"id":14},{"sys":1289},{"id":21,"type":12,"linkType":22},{"sys":1291},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":1293,"metaTitle":444,"metaDescription":445,"mainTitle":1294,"subtitle":463,"heroImage":1309,"ctaButton":486,"ctaLink":487},[443],{"data":1295,"content":1296,"nodeType":75},{},[1297,1303],{"data":1298,"content":1299,"nodeType":456},{},[1300],{"data":1301,"marks":1302,"value":455,"nodeType":83},{},[],{"data":1304,"content":1305,"nodeType":88},{},[1306],{"data":1307,"marks":1308,"value":117,"nodeType":83},{},[],{"metadata":1310,"sys":1313,"fields":1318},{"tags":1311,"concepts":1312},[],[],{"space":1314,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":1316,"publishedVersion":63,"revision":45,"locale":29},{"sys":1315},{"type":12,"linkType":13,"id":14},{"sys":1317},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":1319},{"url":478,"details":1320,"fileName":484,"contentType":485},{"size":480,"image":1321},{"width":482,"height":483},{"sys":1323,"fields":1326},{"id":1324,"createdAt":1325},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":1327,"slug":1328,"articleIntro":1327,"category":1329},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[1330],{"metadata":1331,"sys":1334,"fields":1341},{"tags":1332,"concepts":1333},[],[],{"space":1335,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":1337,"publishedVersion":434,"revision":63,"contentType":1339,"locale":29},{"sys":1336},{"type":12,"linkType":13,"id":14},{"sys":1338},{"id":21,"type":12,"linkType":22},{"sys":1340},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":1342,"metaTitle":444,"metaDescription":445,"mainTitle":1343,"subtitle":463,"heroImage":1358,"ctaButton":486,"ctaLink":487},[443],{"data":1344,"content":1345,"nodeType":75},{},[1346,1352],{"data":1347,"content":1348,"nodeType":456},{},[1349],{"data":1350,"marks":1351,"value":455,"nodeType":83},{},[],{"data":1353,"content":1354,"nodeType":88},{},[1355],{"data":1356,"marks":1357,"value":117,"nodeType":83},{},[],{"metadata":1359,"sys":1362,"fields":1367},{"tags":1360,"concepts":1361},[],[],{"space":1363,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":1365,"publishedVersion":63,"revision":45,"locale":29},{"sys":1364},{"type":12,"linkType":13,"id":14},{"sys":1366},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":1368},{"url":478,"details":1369,"fileName":484,"contentType":485},{"size":480,"image":1370},{"width":482,"height":483},{"sys":1372,"fields":1375},{"id":1373,"createdAt":1374},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":1376,"slug":1377,"articleIntro":1376,"category":1378},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[1379],{"metadata":1380,"sys":1383,"fields":1390},{"tags":1381,"concepts":1382},[],[],{"space":1384,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":1386,"publishedVersion":434,"revision":63,"contentType":1388,"locale":29},{"sys":1385},{"type":12,"linkType":13,"id":14},{"sys":1387},{"id":21,"type":12,"linkType":22},{"sys":1389},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":1391,"metaTitle":444,"metaDescription":445,"mainTitle":1392,"subtitle":463,"heroImage":1407,"ctaButton":486,"ctaLink":487},[443],{"data":1393,"content":1394,"nodeType":75},{},[1395,1401],{"data":1396,"content":1397,"nodeType":456},{},[1398],{"data":1399,"marks":1400,"value":455,"nodeType":83},{},[],{"data":1402,"content":1403,"nodeType":88},{},[1404],{"data":1405,"marks":1406,"value":117,"nodeType":83},{},[],{"metadata":1408,"sys":1411,"fields":1416},{"tags":1409,"concepts":1410},[],[],{"space":1412,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":1414,"publishedVersion":63,"revision":45,"locale":29},{"sys":1413},{"type":12,"linkType":13,"id":14},{"sys":1415},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":1417},{"url":478,"details":1418,"fileName":484,"contentType":485},{"size":480,"image":1419},{"width":482,"height":483},{"sys":1421,"fields":1424},{"id":1422,"createdAt":1423},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":1425,"slug":1426,"articleIntro":1425,"category":1427},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[1428],{"metadata":1429,"sys":1432,"fields":1439},{"tags":1430,"concepts":1431},[],[],{"space":1433,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":1435,"publishedVersion":434,"revision":63,"contentType":1437,"locale":29},{"sys":1434},{"type":12,"linkType":13,"id":14},{"sys":1436},{"id":21,"type":12,"linkType":22},{"sys":1438},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":1440,"metaTitle":444,"metaDescription":445,"mainTitle":1441,"subtitle":463,"heroImage":1456,"ctaButton":486,"ctaLink":487},[443],{"data":1442,"content":1443,"nodeType":75},{},[1444,1450],{"data":1445,"content":1446,"nodeType":456},{},[1447],{"data":1448,"marks":1449,"value":455,"nodeType":83},{},[],{"data":1451,"content":1452,"nodeType":88},{},[1453],{"data":1454,"marks":1455,"value":117,"nodeType":83},{},[],{"metadata":1457,"sys":1460,"fields":1465},{"tags":1458,"concepts":1459},[],[],{"space":1461,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":1463,"publishedVersion":63,"revision":45,"locale":29},{"sys":1462},{"type":12,"linkType":13,"id":14},{"sys":1464},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":1466},{"url":478,"details":1467,"fileName":484,"contentType":485},{"size":480,"image":1468},{"width":482,"height":483},{"sys":1470,"fields":1473},{"id":1471,"createdAt":1472},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":1474,"slug":1475,"articleIntro":1474,"category":1476},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[1477],{"metadata":1478,"sys":1481,"fields":1488},{"tags":1479,"concepts":1480},[],[],{"space":1482,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":1484,"publishedVersion":434,"revision":63,"contentType":1486,"locale":29},{"sys":1483},{"type":12,"linkType":13,"id":14},{"sys":1485},{"id":21,"type":12,"linkType":22},{"sys":1487},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":1489,"metaTitle":444,"metaDescription":445,"mainTitle":1490,"subtitle":463,"heroImage":1505,"ctaButton":486,"ctaLink":487},[443],{"data":1491,"content":1492,"nodeType":75},{},[1493,1499],{"data":1494,"content":1495,"nodeType":456},{},[1496],{"data":1497,"marks":1498,"value":455,"nodeType":83},{},[],{"data":1500,"content":1501,"nodeType":88},{},[1502],{"data":1503,"marks":1504,"value":117,"nodeType":83},{},[],{"metadata":1506,"sys":1509,"fields":1514},{"tags":1507,"concepts":1508},[],[],{"space":1510,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":1512,"publishedVersion":63,"revision":45,"locale":29},{"sys":1511},{"type":12,"linkType":13,"id":14},{"sys":1513},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":1515},{"url":478,"details":1516,"fileName":484,"contentType":485},{"size":480,"image":1517},{"width":482,"height":483},{"sys":1519,"fields":1522},{"id":1520,"createdAt":1521},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":1523,"slug":1524,"articleIntro":-1,"category":1525},"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",[1526],{"metadata":1527,"sys":1530,"fields":1537},{"tags":1528,"concepts":1529},[],[],{"space":1531,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":1533,"publishedVersion":434,"revision":63,"contentType":1535,"locale":29},{"sys":1532},{"type":12,"linkType":13,"id":14},{"sys":1534},{"id":21,"type":12,"linkType":22},{"sys":1536},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":1538,"metaTitle":444,"metaDescription":445,"mainTitle":1539,"subtitle":463,"heroImage":1554,"ctaButton":486,"ctaLink":487},[443],{"data":1540,"content":1541,"nodeType":75},{},[1542,1548],{"data":1543,"content":1544,"nodeType":456},{},[1545],{"data":1546,"marks":1547,"value":455,"nodeType":83},{},[],{"data":1549,"content":1550,"nodeType":88},{},[1551],{"data":1552,"marks":1553,"value":117,"nodeType":83},{},[],{"metadata":1555,"sys":1558,"fields":1563},{"tags":1556,"concepts":1557},[],[],{"space":1559,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":1561,"publishedVersion":63,"revision":45,"locale":29},{"sys":1560},{"type":12,"linkType":13,"id":14},{"sys":1562},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":1564},{"url":478,"details":1565,"fileName":484,"contentType":485},{"size":480,"image":1566},{"width":482,"height":483},{"sys":1568,"fields":1571},{"id":1569,"createdAt":1570},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":1572,"slug":1573,"articleIntro":1572,"category":1574},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[1575],{"metadata":1576,"sys":1579,"fields":1586},{"tags":1577,"concepts":1578},[],[],{"space":1580,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":1582,"publishedVersion":434,"revision":63,"contentType":1584,"locale":29},{"sys":1581},{"type":12,"linkType":13,"id":14},{"sys":1583},{"id":21,"type":12,"linkType":22},{"sys":1585},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":1587,"metaTitle":444,"metaDescription":445,"mainTitle":1588,"subtitle":463,"heroImage":1603,"ctaButton":486,"ctaLink":487},[443],{"data":1589,"content":1590,"nodeType":75},{},[1591,1597],{"data":1592,"content":1593,"nodeType":456},{},[1594],{"data":1595,"marks":1596,"value":455,"nodeType":83},{},[],{"data":1598,"content":1599,"nodeType":88},{},[1600],{"data":1601,"marks":1602,"value":117,"nodeType":83},{},[],{"metadata":1604,"sys":1607,"fields":1612},{"tags":1605,"concepts":1606},[],[],{"space":1608,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":1610,"publishedVersion":63,"revision":45,"locale":29},{"sys":1609},{"type":12,"linkType":13,"id":14},{"sys":1611},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":1613},{"url":478,"details":1614,"fileName":484,"contentType":485},{"size":480,"image":1615},{"width":482,"height":483},{"sys":1617,"fields":1620},{"id":1618,"createdAt":1619},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":1621,"slug":1622,"articleIntro":1621,"category":1623},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[1624],{"metadata":1625,"sys":1628,"fields":1635},{"tags":1626,"concepts":1627},[],[],{"space":1629,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":1631,"publishedVersion":434,"revision":63,"contentType":1633,"locale":29},{"sys":1630},{"type":12,"linkType":13,"id":14},{"sys":1632},{"id":21,"type":12,"linkType":22},{"sys":1634},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":1636,"metaTitle":444,"metaDescription":445,"mainTitle":1637,"subtitle":463,"heroImage":1652,"ctaButton":486,"ctaLink":487},[443],{"data":1638,"content":1639,"nodeType":75},{},[1640,1646],{"data":1641,"content":1642,"nodeType":456},{},[1643],{"data":1644,"marks":1645,"value":455,"nodeType":83},{},[],{"data":1647,"content":1648,"nodeType":88},{},[1649],{"data":1650,"marks":1651,"value":117,"nodeType":83},{},[],{"metadata":1653,"sys":1656,"fields":1661},{"tags":1654,"concepts":1655},[],[],{"space":1657,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":1659,"publishedVersion":63,"revision":45,"locale":29},{"sys":1658},{"type":12,"linkType":13,"id":14},{"sys":1660},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":1662},{"url":478,"details":1663,"fileName":484,"contentType":485},{"size":480,"image":1664},{"width":482,"height":483},{"sys":1666,"fields":1669},{"id":1667,"createdAt":1668},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":1670,"slug":1671,"articleIntro":1670,"category":1672},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[1673],{"metadata":1674,"sys":1677,"fields":1684},{"tags":1675,"concepts":1676},[],[],{"space":1678,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":1680,"publishedVersion":434,"revision":63,"contentType":1682,"locale":29},{"sys":1679},{"type":12,"linkType":13,"id":14},{"sys":1681},{"id":21,"type":12,"linkType":22},{"sys":1683},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":1685,"metaTitle":444,"metaDescription":445,"mainTitle":1686,"subtitle":463,"heroImage":1701,"ctaButton":486,"ctaLink":487},[443],{"data":1687,"content":1688,"nodeType":75},{},[1689,1695],{"data":1690,"content":1691,"nodeType":456},{},[1692],{"data":1693,"marks":1694,"value":455,"nodeType":83},{},[],{"data":1696,"content":1697,"nodeType":88},{},[1698],{"data":1699,"marks":1700,"value":117,"nodeType":83},{},[],{"metadata":1702,"sys":1705,"fields":1710},{"tags":1703,"concepts":1704},[],[],{"space":1706,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":1708,"publishedVersion":63,"revision":45,"locale":29},{"sys":1707},{"type":12,"linkType":13,"id":14},{"sys":1709},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":1711},{"url":478,"details":1712,"fileName":484,"contentType":485},{"size":480,"image":1713},{"width":482,"height":483},{"sys":1715,"fields":1718},{"id":1716,"createdAt":1717},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":1719,"slug":1720,"articleIntro":1719,"category":1721},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[1722],{"metadata":1723,"sys":1726,"fields":1733},{"tags":1724,"concepts":1725},[],[],{"space":1727,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":1729,"publishedVersion":434,"revision":63,"contentType":1731,"locale":29},{"sys":1728},{"type":12,"linkType":13,"id":14},{"sys":1730},{"id":21,"type":12,"linkType":22},{"sys":1732},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":1734,"metaTitle":444,"metaDescription":445,"mainTitle":1735,"subtitle":463,"heroImage":1750,"ctaButton":486,"ctaLink":487},[443],{"data":1736,"content":1737,"nodeType":75},{},[1738,1744],{"data":1739,"content":1740,"nodeType":456},{},[1741],{"data":1742,"marks":1743,"value":455,"nodeType":83},{},[],{"data":1745,"content":1746,"nodeType":88},{},[1747],{"data":1748,"marks":1749,"value":117,"nodeType":83},{},[],{"metadata":1751,"sys":1754,"fields":1759},{"tags":1752,"concepts":1753},[],[],{"space":1755,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":1757,"publishedVersion":63,"revision":45,"locale":29},{"sys":1756},{"type":12,"linkType":13,"id":14},{"sys":1758},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":1760},{"url":478,"details":1761,"fileName":484,"contentType":485},{"size":480,"image":1762},{"width":482,"height":483},{"sys":1764,"fields":1767},{"id":1765,"createdAt":1766},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":1768,"slug":1769,"articleIntro":1768,"category":1770},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[1771],{"metadata":1772,"sys":1775,"fields":1782},{"tags":1773,"concepts":1774},[],[],{"space":1776,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":1778,"publishedVersion":434,"revision":63,"contentType":1780,"locale":29},{"sys":1777},{"type":12,"linkType":13,"id":14},{"sys":1779},{"id":21,"type":12,"linkType":22},{"sys":1781},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":1783,"metaTitle":444,"metaDescription":445,"mainTitle":1784,"subtitle":463,"heroImage":1799,"ctaButton":486,"ctaLink":487},[443],{"data":1785,"content":1786,"nodeType":75},{},[1787,1793],{"data":1788,"content":1789,"nodeType":456},{},[1790],{"data":1791,"marks":1792,"value":455,"nodeType":83},{},[],{"data":1794,"content":1795,"nodeType":88},{},[1796],{"data":1797,"marks":1798,"value":117,"nodeType":83},{},[],{"metadata":1800,"sys":1803,"fields":1808},{"tags":1801,"concepts":1802},[],[],{"space":1804,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":1806,"publishedVersion":63,"revision":45,"locale":29},{"sys":1805},{"type":12,"linkType":13,"id":14},{"sys":1807},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":1809},{"url":478,"details":1810,"fileName":484,"contentType":485},{"size":480,"image":1811},{"width":482,"height":483},{"sys":1813,"fields":1816},{"id":1814,"createdAt":1815},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":1817,"slug":1818,"articleIntro":1817,"category":1819},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[1820],{"metadata":1821,"sys":1824,"fields":1831},{"tags":1822,"concepts":1823},[],[],{"space":1825,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":1827,"publishedVersion":434,"revision":63,"contentType":1829,"locale":29},{"sys":1826},{"type":12,"linkType":13,"id":14},{"sys":1828},{"id":21,"type":12,"linkType":22},{"sys":1830},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":1832,"metaTitle":444,"metaDescription":445,"mainTitle":1833,"subtitle":463,"heroImage":1848,"ctaButton":486,"ctaLink":487},[443],{"data":1834,"content":1835,"nodeType":75},{},[1836,1842],{"data":1837,"content":1838,"nodeType":456},{},[1839],{"data":1840,"marks":1841,"value":455,"nodeType":83},{},[],{"data":1843,"content":1844,"nodeType":88},{},[1845],{"data":1846,"marks":1847,"value":117,"nodeType":83},{},[],{"metadata":1849,"sys":1852,"fields":1857},{"tags":1850,"concepts":1851},[],[],{"space":1853,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":1855,"publishedVersion":63,"revision":45,"locale":29},{"sys":1854},{"type":12,"linkType":13,"id":14},{"sys":1856},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":1858},{"url":478,"details":1859,"fileName":484,"contentType":485},{"size":480,"image":1860},{"width":482,"height":483},{"sys":1862,"fields":1865},{"id":1863,"createdAt":1864},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":1866,"slug":1867,"articleIntro":1866,"category":1868},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[1869],{"metadata":1870,"sys":1873,"fields":1880},{"tags":1871,"concepts":1872},[],[],{"space":1874,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":1876,"publishedVersion":434,"revision":63,"contentType":1878,"locale":29},{"sys":1875},{"type":12,"linkType":13,"id":14},{"sys":1877},{"id":21,"type":12,"linkType":22},{"sys":1879},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":1881,"metaTitle":444,"metaDescription":445,"mainTitle":1882,"subtitle":463,"heroImage":1897,"ctaButton":486,"ctaLink":487},[443],{"data":1883,"content":1884,"nodeType":75},{},[1885,1891],{"data":1886,"content":1887,"nodeType":456},{},[1888],{"data":1889,"marks":1890,"value":455,"nodeType":83},{},[],{"data":1892,"content":1893,"nodeType":88},{},[1894],{"data":1895,"marks":1896,"value":117,"nodeType":83},{},[],{"metadata":1898,"sys":1901,"fields":1906},{"tags":1899,"concepts":1900},[],[],{"space":1902,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":1904,"publishedVersion":63,"revision":45,"locale":29},{"sys":1903},{"type":12,"linkType":13,"id":14},{"sys":1905},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":1907},{"url":478,"details":1908,"fileName":484,"contentType":485},{"size":480,"image":1909},{"width":482,"height":483},{"sys":1911,"fields":1914},{"id":1912,"createdAt":1913},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":1915,"slug":1916,"articleIntro":1915,"category":1917},"2313 - Constructions","compte-2313-constructions",[1918],{"metadata":1919,"sys":1922,"fields":1929},{"tags":1920,"concepts":1921},[],[],{"space":1923,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":1925,"publishedVersion":434,"revision":63,"contentType":1927,"locale":29},{"sys":1924},{"type":12,"linkType":13,"id":14},{"sys":1926},{"id":21,"type":12,"linkType":22},{"sys":1928},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":1930,"metaTitle":444,"metaDescription":445,"mainTitle":1931,"subtitle":463,"heroImage":1946,"ctaButton":486,"ctaLink":487},[443],{"data":1932,"content":1933,"nodeType":75},{},[1934,1940],{"data":1935,"content":1936,"nodeType":456},{},[1937],{"data":1938,"marks":1939,"value":455,"nodeType":83},{},[],{"data":1941,"content":1942,"nodeType":88},{},[1943],{"data":1944,"marks":1945,"value":117,"nodeType":83},{},[],{"metadata":1947,"sys":1950,"fields":1955},{"tags":1948,"concepts":1949},[],[],{"space":1951,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":1953,"publishedVersion":63,"revision":45,"locale":29},{"sys":1952},{"type":12,"linkType":13,"id":14},{"sys":1954},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":1956},{"url":478,"details":1957,"fileName":484,"contentType":485},{"size":480,"image":1958},{"width":482,"height":483},{"sys":1960,"fields":1963},{"id":1961,"createdAt":1962},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":1964,"slug":1965,"articleIntro":1964,"category":1966},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[1967],{"metadata":1968,"sys":1971,"fields":1978},{"tags":1969,"concepts":1970},[],[],{"space":1972,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":1974,"publishedVersion":434,"revision":63,"contentType":1976,"locale":29},{"sys":1973},{"type":12,"linkType":13,"id":14},{"sys":1975},{"id":21,"type":12,"linkType":22},{"sys":1977},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":1979,"metaTitle":444,"metaDescription":445,"mainTitle":1980,"subtitle":463,"heroImage":1995,"ctaButton":486,"ctaLink":487},[443],{"data":1981,"content":1982,"nodeType":75},{},[1983,1989],{"data":1984,"content":1985,"nodeType":456},{},[1986],{"data":1987,"marks":1988,"value":455,"nodeType":83},{},[],{"data":1990,"content":1991,"nodeType":88},{},[1992],{"data":1993,"marks":1994,"value":117,"nodeType":83},{},[],{"metadata":1996,"sys":1999,"fields":2004},{"tags":1997,"concepts":1998},[],[],{"space":2000,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":2002,"publishedVersion":63,"revision":45,"locale":29},{"sys":2001},{"type":12,"linkType":13,"id":14},{"sys":2003},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":2005},{"url":478,"details":2006,"fileName":484,"contentType":485},{"size":480,"image":2007},{"width":482,"height":483},{"sys":2009,"fields":2012},{"id":2010,"createdAt":2011},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":2013,"slug":2014,"articleIntro":2013,"category":2015},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[2016],{"metadata":2017,"sys":2020,"fields":2027},{"tags":2018,"concepts":2019},[],[],{"space":2021,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":2023,"publishedVersion":434,"revision":63,"contentType":2025,"locale":29},{"sys":2022},{"type":12,"linkType":13,"id":14},{"sys":2024},{"id":21,"type":12,"linkType":22},{"sys":2026},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":2028,"metaTitle":444,"metaDescription":445,"mainTitle":2029,"subtitle":463,"heroImage":2044,"ctaButton":486,"ctaLink":487},[443],{"data":2030,"content":2031,"nodeType":75},{},[2032,2038],{"data":2033,"content":2034,"nodeType":456},{},[2035],{"data":2036,"marks":2037,"value":455,"nodeType":83},{},[],{"data":2039,"content":2040,"nodeType":88},{},[2041],{"data":2042,"marks":2043,"value":117,"nodeType":83},{},[],{"metadata":2045,"sys":2048,"fields":2053},{"tags":2046,"concepts":2047},[],[],{"space":2049,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":2051,"publishedVersion":63,"revision":45,"locale":29},{"sys":2050},{"type":12,"linkType":13,"id":14},{"sys":2052},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":2054},{"url":478,"details":2055,"fileName":484,"contentType":485},{"size":480,"image":2056},{"width":482,"height":483},{"sys":2058,"fields":2061},{"id":2059,"createdAt":2060},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":2062,"slug":2063,"articleIntro":2062,"category":2064},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[2065],{"metadata":2066,"sys":2069,"fields":2076},{"tags":2067,"concepts":2068},[],[],{"space":2070,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":2072,"publishedVersion":434,"revision":63,"contentType":2074,"locale":29},{"sys":2071},{"type":12,"linkType":13,"id":14},{"sys":2073},{"id":21,"type":12,"linkType":22},{"sys":2075},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":2077,"metaTitle":444,"metaDescription":445,"mainTitle":2078,"subtitle":463,"heroImage":2093,"ctaButton":486,"ctaLink":487},[443],{"data":2079,"content":2080,"nodeType":75},{},[2081,2087],{"data":2082,"content":2083,"nodeType":456},{},[2084],{"data":2085,"marks":2086,"value":455,"nodeType":83},{},[],{"data":2088,"content":2089,"nodeType":88},{},[2090],{"data":2091,"marks":2092,"value":117,"nodeType":83},{},[],{"metadata":2094,"sys":2097,"fields":2102},{"tags":2095,"concepts":2096},[],[],{"space":2098,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":2100,"publishedVersion":63,"revision":45,"locale":29},{"sys":2099},{"type":12,"linkType":13,"id":14},{"sys":2101},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":2103},{"url":478,"details":2104,"fileName":484,"contentType":485},{"size":480,"image":2105},{"width":482,"height":483},{"sys":2107,"fields":2110},{"id":2108,"createdAt":2109},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":2111,"slug":2112,"articleIntro":2111,"category":2113},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[2114],{"metadata":2115,"sys":2118,"fields":2125},{"tags":2116,"concepts":2117},[],[],{"space":2119,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":2121,"publishedVersion":434,"revision":63,"contentType":2123,"locale":29},{"sys":2120},{"type":12,"linkType":13,"id":14},{"sys":2122},{"id":21,"type":12,"linkType":22},{"sys":2124},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":2126,"metaTitle":444,"metaDescription":445,"mainTitle":2127,"subtitle":463,"heroImage":2142,"ctaButton":486,"ctaLink":487},[443],{"data":2128,"content":2129,"nodeType":75},{},[2130,2136],{"data":2131,"content":2132,"nodeType":456},{},[2133],{"data":2134,"marks":2135,"value":455,"nodeType":83},{},[],{"data":2137,"content":2138,"nodeType":88},{},[2139],{"data":2140,"marks":2141,"value":117,"nodeType":83},{},[],{"metadata":2143,"sys":2146,"fields":2151},{"tags":2144,"concepts":2145},[],[],{"space":2147,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":2149,"publishedVersion":63,"revision":45,"locale":29},{"sys":2148},{"type":12,"linkType":13,"id":14},{"sys":2150},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":2152},{"url":478,"details":2153,"fileName":484,"contentType":485},{"size":480,"image":2154},{"width":482,"height":483},{"sys":2156,"fields":2159},{"id":2157,"createdAt":2158},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":2160,"slug":2161,"articleIntro":2160,"category":2162},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[2163],{"metadata":2164,"sys":2167,"fields":2174},{"tags":2165,"concepts":2166},[],[],{"space":2168,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":2170,"publishedVersion":434,"revision":63,"contentType":2172,"locale":29},{"sys":2169},{"type":12,"linkType":13,"id":14},{"sys":2171},{"id":21,"type":12,"linkType":22},{"sys":2173},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":2175,"metaTitle":444,"metaDescription":445,"mainTitle":2176,"subtitle":463,"heroImage":2191,"ctaButton":486,"ctaLink":487},[443],{"data":2177,"content":2178,"nodeType":75},{},[2179,2185],{"data":2180,"content":2181,"nodeType":456},{},[2182],{"data":2183,"marks":2184,"value":455,"nodeType":83},{},[],{"data":2186,"content":2187,"nodeType":88},{},[2188],{"data":2189,"marks":2190,"value":117,"nodeType":83},{},[],{"metadata":2192,"sys":2195,"fields":2200},{"tags":2193,"concepts":2194},[],[],{"space":2196,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":2198,"publishedVersion":63,"revision":45,"locale":29},{"sys":2197},{"type":12,"linkType":13,"id":14},{"sys":2199},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":2201},{"url":478,"details":2202,"fileName":484,"contentType":485},{"size":480,"image":2203},{"width":482,"height":483},{"sys":2205,"fields":2206},{"id":15,"createdAt":17},{"title":31,"slug":419,"articleIntro":-1,"category":2207},[2208],{"metadata":2209,"sys":2212,"fields":2219},{"tags":2210,"concepts":2211},[],[],{"space":2213,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":2215,"publishedVersion":434,"revision":63,"contentType":2217,"locale":29},{"sys":2214},{"type":12,"linkType":13,"id":14},{"sys":2216},{"id":21,"type":12,"linkType":22},{"sys":2218},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":2220,"metaTitle":444,"metaDescription":445,"mainTitle":2221,"subtitle":463,"heroImage":2236,"ctaButton":486,"ctaLink":487},[443],{"data":2222,"content":2223,"nodeType":75},{},[2224,2230],{"data":2225,"content":2226,"nodeType":456},{},[2227],{"data":2228,"marks":2229,"value":455,"nodeType":83},{},[],{"data":2231,"content":2232,"nodeType":88},{},[2233],{"data":2234,"marks":2235,"value":117,"nodeType":83},{},[],{"metadata":2237,"sys":2240,"fields":2245},{"tags":2238,"concepts":2239},[],[],{"space":2241,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":2243,"publishedVersion":63,"revision":45,"locale":29},{"sys":2242},{"type":12,"linkType":13,"id":14},{"sys":2244},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":2246},{"url":478,"details":2247,"fileName":484,"contentType":485},{"size":480,"image":2248},{"width":482,"height":483},{"sys":2250,"fields":2253},{"id":2251,"createdAt":2252},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":2254,"slug":2255,"articleIntro":2254,"category":2256},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[2257],{"metadata":2258,"sys":2261,"fields":2268},{"tags":2259,"concepts":2260},[],[],{"space":2262,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":2264,"publishedVersion":434,"revision":63,"contentType":2266,"locale":29},{"sys":2263},{"type":12,"linkType":13,"id":14},{"sys":2265},{"id":21,"type":12,"linkType":22},{"sys":2267},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":2269,"metaTitle":444,"metaDescription":445,"mainTitle":2270,"subtitle":463,"heroImage":2285,"ctaButton":486,"ctaLink":487},[443],{"data":2271,"content":2272,"nodeType":75},{},[2273,2279],{"data":2274,"content":2275,"nodeType":456},{},[2276],{"data":2277,"marks":2278,"value":455,"nodeType":83},{},[],{"data":2280,"content":2281,"nodeType":88},{},[2282],{"data":2283,"marks":2284,"value":117,"nodeType":83},{},[],{"metadata":2286,"sys":2289,"fields":2294},{"tags":2287,"concepts":2288},[],[],{"space":2290,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":2292,"publishedVersion":63,"revision":45,"locale":29},{"sys":2291},{"type":12,"linkType":13,"id":14},{"sys":2293},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":2295},{"url":478,"details":2296,"fileName":484,"contentType":485},{"size":480,"image":2297},{"width":482,"height":483},{"sys":2299,"fields":2302},{"id":2300,"createdAt":2301},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":2303,"slug":2304,"articleIntro":2303,"category":2305},"68174 - Créances","compte-68174-creances",[2306],{"metadata":2307,"sys":2310,"fields":2317},{"tags":2308,"concepts":2309},[],[],{"space":2311,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":2313,"publishedVersion":434,"revision":63,"contentType":2315,"locale":29},{"sys":2312},{"type":12,"linkType":13,"id":14},{"sys":2314},{"id":21,"type":12,"linkType":22},{"sys":2316},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":2318,"metaTitle":444,"metaDescription":445,"mainTitle":2319,"subtitle":463,"heroImage":2334,"ctaButton":486,"ctaLink":487},[443],{"data":2320,"content":2321,"nodeType":75},{},[2322,2328],{"data":2323,"content":2324,"nodeType":456},{},[2325],{"data":2326,"marks":2327,"value":455,"nodeType":83},{},[],{"data":2329,"content":2330,"nodeType":88},{},[2331],{"data":2332,"marks":2333,"value":117,"nodeType":83},{},[],{"metadata":2335,"sys":2338,"fields":2343},{"tags":2336,"concepts":2337},[],[],{"space":2339,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":2341,"publishedVersion":63,"revision":45,"locale":29},{"sys":2340},{"type":12,"linkType":13,"id":14},{"sys":2342},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":2344},{"url":478,"details":2345,"fileName":484,"contentType":485},{"size":480,"image":2346},{"width":482,"height":483},{"sys":2348,"fields":2351},{"id":2349,"createdAt":2350},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":2352,"slug":2353,"articleIntro":2352,"category":2354},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[2355],{"metadata":2356,"sys":2359,"fields":2366},{"tags":2357,"concepts":2358},[],[],{"space":2360,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":2362,"publishedVersion":434,"revision":63,"contentType":2364,"locale":29},{"sys":2361},{"type":12,"linkType":13,"id":14},{"sys":2363},{"id":21,"type":12,"linkType":22},{"sys":2365},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":2367,"metaTitle":444,"metaDescription":445,"mainTitle":2368,"subtitle":463,"heroImage":2383,"ctaButton":486,"ctaLink":487},[443],{"data":2369,"content":2370,"nodeType":75},{},[2371,2377],{"data":2372,"content":2373,"nodeType":456},{},[2374],{"data":2375,"marks":2376,"value":455,"nodeType":83},{},[],{"data":2378,"content":2379,"nodeType":88},{},[2380],{"data":2381,"marks":2382,"value":117,"nodeType":83},{},[],{"metadata":2384,"sys":2387,"fields":2392},{"tags":2385,"concepts":2386},[],[],{"space":2388,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":2390,"publishedVersion":63,"revision":45,"locale":29},{"sys":2389},{"type":12,"linkType":13,"id":14},{"sys":2391},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":2393},{"url":478,"details":2394,"fileName":484,"contentType":485},{"size":480,"image":2395},{"width":482,"height":483},{"sys":2397,"fields":2400},{"id":2398,"createdAt":2399},"6Cyiu2vRN9DinrNv9tFLZe","2025-04-25T13:17:58.562Z",{"title":2401,"slug":2402,"articleIntro":2401,"category":2403},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[2404],{"metadata":2405,"sys":2408,"fields":2415},{"tags":2406,"concepts":2407},[],[],{"space":2409,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":2411,"publishedVersion":434,"revision":63,"contentType":2413,"locale":29},{"sys":2410},{"type":12,"linkType":13,"id":14},{"sys":2412},{"id":21,"type":12,"linkType":22},{"sys":2414},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":2416,"metaTitle":444,"metaDescription":445,"mainTitle":2417,"subtitle":463,"heroImage":2432,"ctaButton":486,"ctaLink":487},[443],{"data":2418,"content":2419,"nodeType":75},{},[2420,2426],{"data":2421,"content":2422,"nodeType":456},{},[2423],{"data":2424,"marks":2425,"value":455,"nodeType":83},{},[],{"data":2427,"content":2428,"nodeType":88},{},[2429],{"data":2430,"marks":2431,"value":117,"nodeType":83},{},[],{"metadata":2433,"sys":2436,"fields":2441},{"tags":2434,"concepts":2435},[],[],{"space":2437,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":2439,"publishedVersion":63,"revision":45,"locale":29},{"sys":2438},{"type":12,"linkType":13,"id":14},{"sys":2440},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":2442},{"url":478,"details":2443,"fileName":484,"contentType":485},{"size":480,"image":2444},{"width":482,"height":483},{"sys":2446,"fields":2449},{"id":2447,"createdAt":2448},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":2450,"slug":2451,"articleIntro":-1,"category":2452},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[2453],{"metadata":2454,"sys":2457,"fields":2464},{"tags":2455,"concepts":2456},[],[],{"space":2458,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":2460,"publishedVersion":434,"revision":63,"contentType":2462,"locale":29},{"sys":2459},{"type":12,"linkType":13,"id":14},{"sys":2461},{"id":21,"type":12,"linkType":22},{"sys":2463},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":2465,"metaTitle":444,"metaDescription":445,"mainTitle":2466,"subtitle":463,"heroImage":2481,"ctaButton":486,"ctaLink":487},[443],{"data":2467,"content":2468,"nodeType":75},{},[2469,2475],{"data":2470,"content":2471,"nodeType":456},{},[2472],{"data":2473,"marks":2474,"value":455,"nodeType":83},{},[],{"data":2476,"content":2477,"nodeType":88},{},[2478],{"data":2479,"marks":2480,"value":117,"nodeType":83},{},[],{"metadata":2482,"sys":2485,"fields":2490},{"tags":2483,"concepts":2484},[],[],{"space":2486,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":2488,"publishedVersion":63,"revision":45,"locale":29},{"sys":2487},{"type":12,"linkType":13,"id":14},{"sys":2489},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":2491},{"url":478,"details":2492,"fileName":484,"contentType":485},{"size":480,"image":2493},{"width":482,"height":483},{"sys":2495,"fields":2498},{"id":2496,"createdAt":2497},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":2499,"slug":2500,"articleIntro":2499,"category":2501},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[2502],{"metadata":2503,"sys":2506,"fields":2513},{"tags":2504,"concepts":2505},[],[],{"space":2507,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":2509,"publishedVersion":434,"revision":63,"contentType":2511,"locale":29},{"sys":2508},{"type":12,"linkType":13,"id":14},{"sys":2510},{"id":21,"type":12,"linkType":22},{"sys":2512},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":2514,"metaTitle":444,"metaDescription":445,"mainTitle":2515,"subtitle":463,"heroImage":2530,"ctaButton":486,"ctaLink":487},[443],{"data":2516,"content":2517,"nodeType":75},{},[2518,2524],{"data":2519,"content":2520,"nodeType":456},{},[2521],{"data":2522,"marks":2523,"value":455,"nodeType":83},{},[],{"data":2525,"content":2526,"nodeType":88},{},[2527],{"data":2528,"marks":2529,"value":117,"nodeType":83},{},[],{"metadata":2531,"sys":2534,"fields":2539},{"tags":2532,"concepts":2533},[],[],{"space":2535,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":2537,"publishedVersion":63,"revision":45,"locale":29},{"sys":2536},{"type":12,"linkType":13,"id":14},{"sys":2538},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":2540},{"url":478,"details":2541,"fileName":484,"contentType":485},{"size":480,"image":2542},{"width":482,"height":483},{"sys":2544,"fields":2547},{"id":2545,"createdAt":2546},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":2548,"slug":2549,"articleIntro":2548,"category":2550},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[2551],{"metadata":2552,"sys":2555,"fields":2562},{"tags":2553,"concepts":2554},[],[],{"space":2556,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":2558,"publishedVersion":434,"revision":63,"contentType":2560,"locale":29},{"sys":2557},{"type":12,"linkType":13,"id":14},{"sys":2559},{"id":21,"type":12,"linkType":22},{"sys":2561},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":2563,"metaTitle":444,"metaDescription":445,"mainTitle":2564,"subtitle":463,"heroImage":2579,"ctaButton":486,"ctaLink":487},[443],{"data":2565,"content":2566,"nodeType":75},{},[2567,2573],{"data":2568,"content":2569,"nodeType":456},{},[2570],{"data":2571,"marks":2572,"value":455,"nodeType":83},{},[],{"data":2574,"content":2575,"nodeType":88},{},[2576],{"data":2577,"marks":2578,"value":117,"nodeType":83},{},[],{"metadata":2580,"sys":2583,"fields":2588},{"tags":2581,"concepts":2582},[],[],{"space":2584,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":2586,"publishedVersion":63,"revision":45,"locale":29},{"sys":2585},{"type":12,"linkType":13,"id":14},{"sys":2587},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":2589},{"url":478,"details":2590,"fileName":484,"contentType":485},{"size":480,"image":2591},{"width":482,"height":483},{"sys":2593,"fields":2596},{"id":2594,"createdAt":2595},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":2597,"slug":2598,"articleIntro":2597,"category":2599},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[2600],{"metadata":2601,"sys":2604,"fields":2611},{"tags":2602,"concepts":2603},[],[],{"space":2605,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":2607,"publishedVersion":434,"revision":63,"contentType":2609,"locale":29},{"sys":2606},{"type":12,"linkType":13,"id":14},{"sys":2608},{"id":21,"type":12,"linkType":22},{"sys":2610},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":2612,"metaTitle":444,"metaDescription":445,"mainTitle":2613,"subtitle":463,"heroImage":2628,"ctaButton":486,"ctaLink":487},[443],{"data":2614,"content":2615,"nodeType":75},{},[2616,2622],{"data":2617,"content":2618,"nodeType":456},{},[2619],{"data":2620,"marks":2621,"value":455,"nodeType":83},{},[],{"data":2623,"content":2624,"nodeType":88},{},[2625],{"data":2626,"marks":2627,"value":117,"nodeType":83},{},[],{"metadata":2629,"sys":2632,"fields":2637},{"tags":2630,"concepts":2631},[],[],{"space":2633,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":2635,"publishedVersion":63,"revision":45,"locale":29},{"sys":2634},{"type":12,"linkType":13,"id":14},{"sys":2636},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":2638},{"url":478,"details":2639,"fileName":484,"contentType":485},{"size":480,"image":2640},{"width":482,"height":483},{"sys":2642,"fields":2645},{"id":2643,"createdAt":2644},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":2646,"slug":2647,"articleIntro":-1,"category":2648},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[2649],{"metadata":2650,"sys":2653,"fields":2660},{"tags":2651,"concepts":2652},[],[],{"space":2654,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":2656,"publishedVersion":434,"revision":63,"contentType":2658,"locale":29},{"sys":2655},{"type":12,"linkType":13,"id":14},{"sys":2657},{"id":21,"type":12,"linkType":22},{"sys":2659},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":2661,"metaTitle":444,"metaDescription":445,"mainTitle":2662,"subtitle":463,"heroImage":2677,"ctaButton":486,"ctaLink":487},[443],{"data":2663,"content":2664,"nodeType":75},{},[2665,2671],{"data":2666,"content":2667,"nodeType":456},{},[2668],{"data":2669,"marks":2670,"value":455,"nodeType":83},{},[],{"data":2672,"content":2673,"nodeType":88},{},[2674],{"data":2675,"marks":2676,"value":117,"nodeType":83},{},[],{"metadata":2678,"sys":2681,"fields":2686},{"tags":2679,"concepts":2680},[],[],{"space":2682,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":2684,"publishedVersion":63,"revision":45,"locale":29},{"sys":2683},{"type":12,"linkType":13,"id":14},{"sys":2685},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":2687},{"url":478,"details":2688,"fileName":484,"contentType":485},{"size":480,"image":2689},{"width":482,"height":483},{"sys":2691,"fields":2694},{"id":2692,"createdAt":2693},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":2695,"slug":2696,"articleIntro":2695,"category":2697},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[2698],{"metadata":2699,"sys":2702,"fields":2709},{"tags":2700,"concepts":2701},[],[],{"space":2703,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":2705,"publishedVersion":434,"revision":63,"contentType":2707,"locale":29},{"sys":2704},{"type":12,"linkType":13,"id":14},{"sys":2706},{"id":21,"type":12,"linkType":22},{"sys":2708},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":2710,"metaTitle":444,"metaDescription":445,"mainTitle":2711,"subtitle":463,"heroImage":2726,"ctaButton":486,"ctaLink":487},[443],{"data":2712,"content":2713,"nodeType":75},{},[2714,2720],{"data":2715,"content":2716,"nodeType":456},{},[2717],{"data":2718,"marks":2719,"value":455,"nodeType":83},{},[],{"data":2721,"content":2722,"nodeType":88},{},[2723],{"data":2724,"marks":2725,"value":117,"nodeType":83},{},[],{"metadata":2727,"sys":2730,"fields":2735},{"tags":2728,"concepts":2729},[],[],{"space":2731,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":2733,"publishedVersion":63,"revision":45,"locale":29},{"sys":2732},{"type":12,"linkType":13,"id":14},{"sys":2734},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":2736},{"url":478,"details":2737,"fileName":484,"contentType":485},{"size":480,"image":2738},{"width":482,"height":483},{"sys":2740,"fields":2743},{"id":2741,"createdAt":2742},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":2744,"slug":2745,"articleIntro":2744,"category":2746},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[2747],{"metadata":2748,"sys":2751,"fields":2758},{"tags":2749,"concepts":2750},[],[],{"space":2752,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":2754,"publishedVersion":434,"revision":63,"contentType":2756,"locale":29},{"sys":2753},{"type":12,"linkType":13,"id":14},{"sys":2755},{"id":21,"type":12,"linkType":22},{"sys":2757},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":2759,"metaTitle":444,"metaDescription":445,"mainTitle":2760,"subtitle":463,"heroImage":2775,"ctaButton":486,"ctaLink":487},[443],{"data":2761,"content":2762,"nodeType":75},{},[2763,2769],{"data":2764,"content":2765,"nodeType":456},{},[2766],{"data":2767,"marks":2768,"value":455,"nodeType":83},{},[],{"data":2770,"content":2771,"nodeType":88},{},[2772],{"data":2773,"marks":2774,"value":117,"nodeType":83},{},[],{"metadata":2776,"sys":2779,"fields":2784},{"tags":2777,"concepts":2778},[],[],{"space":2780,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":2782,"publishedVersion":63,"revision":45,"locale":29},{"sys":2781},{"type":12,"linkType":13,"id":14},{"sys":2783},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":2785},{"url":478,"details":2786,"fileName":484,"contentType":485},{"size":480,"image":2787},{"width":482,"height":483},{"sys":2789,"fields":2792},{"id":2790,"createdAt":2791},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":2793,"slug":2794,"articleIntro":2793,"category":2795},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[2796],{"metadata":2797,"sys":2800,"fields":2807},{"tags":2798,"concepts":2799},[],[],{"space":2801,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":2803,"publishedVersion":434,"revision":63,"contentType":2805,"locale":29},{"sys":2802},{"type":12,"linkType":13,"id":14},{"sys":2804},{"id":21,"type":12,"linkType":22},{"sys":2806},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":2808,"metaTitle":444,"metaDescription":445,"mainTitle":2809,"subtitle":463,"heroImage":2824,"ctaButton":486,"ctaLink":487},[443],{"data":2810,"content":2811,"nodeType":75},{},[2812,2818],{"data":2813,"content":2814,"nodeType":456},{},[2815],{"data":2816,"marks":2817,"value":455,"nodeType":83},{},[],{"data":2819,"content":2820,"nodeType":88},{},[2821],{"data":2822,"marks":2823,"value":117,"nodeType":83},{},[],{"metadata":2825,"sys":2828,"fields":2833},{"tags":2826,"concepts":2827},[],[],{"space":2829,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":2831,"publishedVersion":63,"revision":45,"locale":29},{"sys":2830},{"type":12,"linkType":13,"id":14},{"sys":2832},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":2834},{"url":478,"details":2835,"fileName":484,"contentType":485},{"size":480,"image":2836},{"width":482,"height":483},{"sys":2838,"fields":2841},{"id":2839,"createdAt":2840},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":2842,"slug":2843,"articleIntro":2842,"category":2844},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[2845],{"metadata":2846,"sys":2849,"fields":2856},{"tags":2847,"concepts":2848},[],[],{"space":2850,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":2852,"publishedVersion":434,"revision":63,"contentType":2854,"locale":29},{"sys":2851},{"type":12,"linkType":13,"id":14},{"sys":2853},{"id":21,"type":12,"linkType":22},{"sys":2855},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":2857,"metaTitle":444,"metaDescription":445,"mainTitle":2858,"subtitle":463,"heroImage":2873,"ctaButton":486,"ctaLink":487},[443],{"data":2859,"content":2860,"nodeType":75},{},[2861,2867],{"data":2862,"content":2863,"nodeType":456},{},[2864],{"data":2865,"marks":2866,"value":455,"nodeType":83},{},[],{"data":2868,"content":2869,"nodeType":88},{},[2870],{"data":2871,"marks":2872,"value":117,"nodeType":83},{},[],{"metadata":2874,"sys":2877,"fields":2882},{"tags":2875,"concepts":2876},[],[],{"space":2878,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":2880,"publishedVersion":63,"revision":45,"locale":29},{"sys":2879},{"type":12,"linkType":13,"id":14},{"sys":2881},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":2883},{"url":478,"details":2884,"fileName":484,"contentType":485},{"size":480,"image":2885},{"width":482,"height":483},{"sys":2887,"fields":2890},{"id":2888,"createdAt":2889},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":2891,"slug":2892,"articleIntro":2891,"category":2893},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[2894],{"metadata":2895,"sys":2898,"fields":2905},{"tags":2896,"concepts":2897},[],[],{"space":2899,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":2901,"publishedVersion":434,"revision":63,"contentType":2903,"locale":29},{"sys":2900},{"type":12,"linkType":13,"id":14},{"sys":2902},{"id":21,"type":12,"linkType":22},{"sys":2904},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":2906,"metaTitle":444,"metaDescription":445,"mainTitle":2907,"subtitle":463,"heroImage":2922,"ctaButton":486,"ctaLink":487},[443],{"data":2908,"content":2909,"nodeType":75},{},[2910,2916],{"data":2911,"content":2912,"nodeType":456},{},[2913],{"data":2914,"marks":2915,"value":455,"nodeType":83},{},[],{"data":2917,"content":2918,"nodeType":88},{},[2919],{"data":2920,"marks":2921,"value":117,"nodeType":83},{},[],{"metadata":2923,"sys":2926,"fields":2931},{"tags":2924,"concepts":2925},[],[],{"space":2927,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":2929,"publishedVersion":63,"revision":45,"locale":29},{"sys":2928},{"type":12,"linkType":13,"id":14},{"sys":2930},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":2932},{"url":478,"details":2933,"fileName":484,"contentType":485},{"size":480,"image":2934},{"width":482,"height":483},{"sys":2936,"fields":2939},{"id":2937,"createdAt":2938},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":2940,"slug":2941,"articleIntro":2940,"category":2942},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[2943],{"metadata":2944,"sys":2947,"fields":2954},{"tags":2945,"concepts":2946},[],[],{"space":2948,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":2950,"publishedVersion":434,"revision":63,"contentType":2952,"locale":29},{"sys":2949},{"type":12,"linkType":13,"id":14},{"sys":2951},{"id":21,"type":12,"linkType":22},{"sys":2953},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":2955,"metaTitle":444,"metaDescription":445,"mainTitle":2956,"subtitle":463,"heroImage":2971,"ctaButton":486,"ctaLink":487},[443],{"data":2957,"content":2958,"nodeType":75},{},[2959,2965],{"data":2960,"content":2961,"nodeType":456},{},[2962],{"data":2963,"marks":2964,"value":455,"nodeType":83},{},[],{"data":2966,"content":2967,"nodeType":88},{},[2968],{"data":2969,"marks":2970,"value":117,"nodeType":83},{},[],{"metadata":2972,"sys":2975,"fields":2980},{"tags":2973,"concepts":2974},[],[],{"space":2976,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":2978,"publishedVersion":63,"revision":45,"locale":29},{"sys":2977},{"type":12,"linkType":13,"id":14},{"sys":2979},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":2981},{"url":478,"details":2982,"fileName":484,"contentType":485},{"size":480,"image":2983},{"width":482,"height":483},{"sys":2985,"fields":2988},{"id":2986,"createdAt":2987},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":2989,"slug":2990,"articleIntro":2989,"category":2991},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[2992],{"metadata":2993,"sys":2996,"fields":3003},{"tags":2994,"concepts":2995},[],[],{"space":2997,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":2999,"publishedVersion":434,"revision":63,"contentType":3001,"locale":29},{"sys":2998},{"type":12,"linkType":13,"id":14},{"sys":3000},{"id":21,"type":12,"linkType":22},{"sys":3002},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":3004,"metaTitle":444,"metaDescription":445,"mainTitle":3005,"subtitle":463,"heroImage":3020,"ctaButton":486,"ctaLink":487},[443],{"data":3006,"content":3007,"nodeType":75},{},[3008,3014],{"data":3009,"content":3010,"nodeType":456},{},[3011],{"data":3012,"marks":3013,"value":455,"nodeType":83},{},[],{"data":3015,"content":3016,"nodeType":88},{},[3017],{"data":3018,"marks":3019,"value":117,"nodeType":83},{},[],{"metadata":3021,"sys":3024,"fields":3029},{"tags":3022,"concepts":3023},[],[],{"space":3025,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":3027,"publishedVersion":63,"revision":45,"locale":29},{"sys":3026},{"type":12,"linkType":13,"id":14},{"sys":3028},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":3030},{"url":478,"details":3031,"fileName":484,"contentType":485},{"size":480,"image":3032},{"width":482,"height":483},{"sys":3034,"fields":3037},{"id":3035,"createdAt":3036},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":3038,"slug":3039,"articleIntro":3038,"category":3040},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[3041],{"metadata":3042,"sys":3045,"fields":3052},{"tags":3043,"concepts":3044},[],[],{"space":3046,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":3048,"publishedVersion":434,"revision":63,"contentType":3050,"locale":29},{"sys":3047},{"type":12,"linkType":13,"id":14},{"sys":3049},{"id":21,"type":12,"linkType":22},{"sys":3051},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":3053,"metaTitle":444,"metaDescription":445,"mainTitle":3054,"subtitle":463,"heroImage":3069,"ctaButton":486,"ctaLink":487},[443],{"data":3055,"content":3056,"nodeType":75},{},[3057,3063],{"data":3058,"content":3059,"nodeType":456},{},[3060],{"data":3061,"marks":3062,"value":455,"nodeType":83},{},[],{"data":3064,"content":3065,"nodeType":88},{},[3066],{"data":3067,"marks":3068,"value":117,"nodeType":83},{},[],{"metadata":3070,"sys":3073,"fields":3078},{"tags":3071,"concepts":3072},[],[],{"space":3074,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":3076,"publishedVersion":63,"revision":45,"locale":29},{"sys":3075},{"type":12,"linkType":13,"id":14},{"sys":3077},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":3079},{"url":478,"details":3080,"fileName":484,"contentType":485},{"size":480,"image":3081},{"width":482,"height":483},{"sys":3083,"fields":3086},{"id":3084,"createdAt":3085},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":3087,"slug":3088,"articleIntro":-1,"category":3089},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[3090],{"metadata":3091,"sys":3094,"fields":3101},{"tags":3092,"concepts":3093},[],[],{"space":3095,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":3097,"publishedVersion":434,"revision":63,"contentType":3099,"locale":29},{"sys":3096},{"type":12,"linkType":13,"id":14},{"sys":3098},{"id":21,"type":12,"linkType":22},{"sys":3100},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":3102,"metaTitle":444,"metaDescription":445,"mainTitle":3103,"subtitle":463,"heroImage":3118,"ctaButton":486,"ctaLink":487},[443],{"data":3104,"content":3105,"nodeType":75},{},[3106,3112],{"data":3107,"content":3108,"nodeType":456},{},[3109],{"data":3110,"marks":3111,"value":455,"nodeType":83},{},[],{"data":3113,"content":3114,"nodeType":88},{},[3115],{"data":3116,"marks":3117,"value":117,"nodeType":83},{},[],{"metadata":3119,"sys":3122,"fields":3127},{"tags":3120,"concepts":3121},[],[],{"space":3123,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":3125,"publishedVersion":63,"revision":45,"locale":29},{"sys":3124},{"type":12,"linkType":13,"id":14},{"sys":3126},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":3128},{"url":478,"details":3129,"fileName":484,"contentType":485},{"size":480,"image":3130},{"width":482,"height":483},{"sys":3132,"fields":3135},{"id":3133,"createdAt":3134},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":3136,"slug":3137,"articleIntro":3136,"category":3138},"Compte 2131 - Bâtiments","compte-2131-batiments",[3139],{"metadata":3140,"sys":3143,"fields":3150},{"tags":3141,"concepts":3142},[],[],{"space":3144,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":3146,"publishedVersion":434,"revision":63,"contentType":3148,"locale":29},{"sys":3145},{"type":12,"linkType":13,"id":14},{"sys":3147},{"id":21,"type":12,"linkType":22},{"sys":3149},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":3151,"metaTitle":444,"metaDescription":445,"mainTitle":3152,"subtitle":463,"heroImage":3167,"ctaButton":486,"ctaLink":487},[443],{"data":3153,"content":3154,"nodeType":75},{},[3155,3161],{"data":3156,"content":3157,"nodeType":456},{},[3158],{"data":3159,"marks":3160,"value":455,"nodeType":83},{},[],{"data":3162,"content":3163,"nodeType":88},{},[3164],{"data":3165,"marks":3166,"value":117,"nodeType":83},{},[],{"metadata":3168,"sys":3171,"fields":3176},{"tags":3169,"concepts":3170},[],[],{"space":3172,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":3174,"publishedVersion":63,"revision":45,"locale":29},{"sys":3173},{"type":12,"linkType":13,"id":14},{"sys":3175},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":3177},{"url":478,"details":3178,"fileName":484,"contentType":485},{"size":480,"image":3179},{"width":482,"height":483},{"sys":3181,"fields":3184},{"id":3182,"createdAt":3183},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":3185,"slug":3186,"articleIntro":3185,"category":3187},"1688 - Intérêts courus","compte-1688-interets-courus",[3188],{"metadata":3189,"sys":3192,"fields":3199},{"tags":3190,"concepts":3191},[],[],{"space":3193,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":3195,"publishedVersion":434,"revision":63,"contentType":3197,"locale":29},{"sys":3194},{"type":12,"linkType":13,"id":14},{"sys":3196},{"id":21,"type":12,"linkType":22},{"sys":3198},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":3200,"metaTitle":444,"metaDescription":445,"mainTitle":3201,"subtitle":463,"heroImage":3216,"ctaButton":486,"ctaLink":487},[443],{"data":3202,"content":3203,"nodeType":75},{},[3204,3210],{"data":3205,"content":3206,"nodeType":456},{},[3207],{"data":3208,"marks":3209,"value":455,"nodeType":83},{},[],{"data":3211,"content":3212,"nodeType":88},{},[3213],{"data":3214,"marks":3215,"value":117,"nodeType":83},{},[],{"metadata":3217,"sys":3220,"fields":3225},{"tags":3218,"concepts":3219},[],[],{"space":3221,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":3223,"publishedVersion":63,"revision":45,"locale":29},{"sys":3222},{"type":12,"linkType":13,"id":14},{"sys":3224},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":3226},{"url":478,"details":3227,"fileName":484,"contentType":485},{"size":480,"image":3228},{"width":482,"height":483},{"sys":3230,"fields":3233},{"id":3231,"createdAt":3232},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":3234,"slug":3235,"articleIntro":3234,"category":3236},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[3237],{"metadata":3238,"sys":3241,"fields":3248},{"tags":3239,"concepts":3240},[],[],{"space":3242,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":3244,"publishedVersion":434,"revision":63,"contentType":3246,"locale":29},{"sys":3243},{"type":12,"linkType":13,"id":14},{"sys":3245},{"id":21,"type":12,"linkType":22},{"sys":3247},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":3249,"metaTitle":444,"metaDescription":445,"mainTitle":3250,"subtitle":463,"heroImage":3265,"ctaButton":486,"ctaLink":487},[443],{"data":3251,"content":3252,"nodeType":75},{},[3253,3259],{"data":3254,"content":3255,"nodeType":456},{},[3256],{"data":3257,"marks":3258,"value":455,"nodeType":83},{},[],{"data":3260,"content":3261,"nodeType":88},{},[3262],{"data":3263,"marks":3264,"value":117,"nodeType":83},{},[],{"metadata":3266,"sys":3269,"fields":3274},{"tags":3267,"concepts":3268},[],[],{"space":3270,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":3272,"publishedVersion":63,"revision":45,"locale":29},{"sys":3271},{"type":12,"linkType":13,"id":14},{"sys":3273},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":3275},{"url":478,"details":3276,"fileName":484,"contentType":485},{"size":480,"image":3277},{"width":482,"height":483},{"sys":3279,"fields":3282},{"id":3280,"createdAt":3281},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":3283,"slug":3284,"articleIntro":-1,"category":3285},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[3286],{"metadata":3287,"sys":3290,"fields":3297},{"tags":3288,"concepts":3289},[],[],{"space":3291,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":3293,"publishedVersion":434,"revision":63,"contentType":3295,"locale":29},{"sys":3292},{"type":12,"linkType":13,"id":14},{"sys":3294},{"id":21,"type":12,"linkType":22},{"sys":3296},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":3298,"metaTitle":444,"metaDescription":445,"mainTitle":3299,"subtitle":463,"heroImage":3314,"ctaButton":486,"ctaLink":487},[443],{"data":3300,"content":3301,"nodeType":75},{},[3302,3308],{"data":3303,"content":3304,"nodeType":456},{},[3305],{"data":3306,"marks":3307,"value":455,"nodeType":83},{},[],{"data":3309,"content":3310,"nodeType":88},{},[3311],{"data":3312,"marks":3313,"value":117,"nodeType":83},{},[],{"metadata":3315,"sys":3318,"fields":3323},{"tags":3316,"concepts":3317},[],[],{"space":3319,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":3321,"publishedVersion":63,"revision":45,"locale":29},{"sys":3320},{"type":12,"linkType":13,"id":14},{"sys":3322},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":3324},{"url":478,"details":3325,"fileName":484,"contentType":485},{"size":480,"image":3326},{"width":482,"height":483},{"sys":3328,"fields":3331},{"id":3329,"createdAt":3330},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":3332,"slug":3333,"articleIntro":-1,"category":3334},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[3335],{"metadata":3336,"sys":3339,"fields":3346},{"tags":3337,"concepts":3338},[],[],{"space":3340,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":3342,"publishedVersion":434,"revision":63,"contentType":3344,"locale":29},{"sys":3341},{"type":12,"linkType":13,"id":14},{"sys":3343},{"id":21,"type":12,"linkType":22},{"sys":3345},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":3347,"metaTitle":444,"metaDescription":445,"mainTitle":3348,"subtitle":463,"heroImage":3363,"ctaButton":486,"ctaLink":487},[443],{"data":3349,"content":3350,"nodeType":75},{},[3351,3357],{"data":3352,"content":3353,"nodeType":456},{},[3354],{"data":3355,"marks":3356,"value":455,"nodeType":83},{},[],{"data":3358,"content":3359,"nodeType":88},{},[3360],{"data":3361,"marks":3362,"value":117,"nodeType":83},{},[],{"metadata":3364,"sys":3367,"fields":3372},{"tags":3365,"concepts":3366},[],[],{"space":3368,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":3370,"publishedVersion":63,"revision":45,"locale":29},{"sys":3369},{"type":12,"linkType":13,"id":14},{"sys":3371},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":3373},{"url":478,"details":3374,"fileName":484,"contentType":485},{"size":480,"image":3375},{"width":482,"height":483},{"sys":3377,"fields":3380},{"id":3378,"createdAt":3379},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":3381,"slug":3382,"articleIntro":3381,"category":3383},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[3384],{"metadata":3385,"sys":3388,"fields":3395},{"tags":3386,"concepts":3387},[],[],{"space":3389,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":3391,"publishedVersion":434,"revision":63,"contentType":3393,"locale":29},{"sys":3390},{"type":12,"linkType":13,"id":14},{"sys":3392},{"id":21,"type":12,"linkType":22},{"sys":3394},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":3396,"metaTitle":444,"metaDescription":445,"mainTitle":3397,"subtitle":463,"heroImage":3412,"ctaButton":486,"ctaLink":487},[443],{"data":3398,"content":3399,"nodeType":75},{},[3400,3406],{"data":3401,"content":3402,"nodeType":456},{},[3403],{"data":3404,"marks":3405,"value":455,"nodeType":83},{},[],{"data":3407,"content":3408,"nodeType":88},{},[3409],{"data":3410,"marks":3411,"value":117,"nodeType":83},{},[],{"metadata":3413,"sys":3416,"fields":3421},{"tags":3414,"concepts":3415},[],[],{"space":3417,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":3419,"publishedVersion":63,"revision":45,"locale":29},{"sys":3418},{"type":12,"linkType":13,"id":14},{"sys":3420},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":3422},{"url":478,"details":3423,"fileName":484,"contentType":485},{"size":480,"image":3424},{"width":482,"height":483},{"sys":3426,"fields":3429},{"id":3427,"createdAt":3428},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":3430,"slug":3431,"articleIntro":-1,"category":3432},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[3433],{"metadata":3434,"sys":3437,"fields":3444},{"tags":3435,"concepts":3436},[],[],{"space":3438,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":3440,"publishedVersion":434,"revision":63,"contentType":3442,"locale":29},{"sys":3439},{"type":12,"linkType":13,"id":14},{"sys":3441},{"id":21,"type":12,"linkType":22},{"sys":3443},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":3445,"metaTitle":444,"metaDescription":445,"mainTitle":3446,"subtitle":463,"heroImage":3461,"ctaButton":486,"ctaLink":487},[443],{"data":3447,"content":3448,"nodeType":75},{},[3449,3455],{"data":3450,"content":3451,"nodeType":456},{},[3452],{"data":3453,"marks":3454,"value":455,"nodeType":83},{},[],{"data":3456,"content":3457,"nodeType":88},{},[3458],{"data":3459,"marks":3460,"value":117,"nodeType":83},{},[],{"metadata":3462,"sys":3465,"fields":3470},{"tags":3463,"concepts":3464},[],[],{"space":3466,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":3468,"publishedVersion":63,"revision":45,"locale":29},{"sys":3467},{"type":12,"linkType":13,"id":14},{"sys":3469},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":3471},{"url":478,"details":3472,"fileName":484,"contentType":485},{"size":480,"image":3473},{"width":482,"height":483},{"sys":3475,"fields":3478},{"id":3476,"createdAt":3477},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":3479,"slug":3480,"articleIntro":3481,"category":3482},"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",[3483],{"metadata":3484,"sys":3487,"fields":3494},{"tags":3485,"concepts":3486},[],[],{"space":3488,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":3490,"publishedVersion":434,"revision":63,"contentType":3492,"locale":29},{"sys":3489},{"type":12,"linkType":13,"id":14},{"sys":3491},{"id":21,"type":12,"linkType":22},{"sys":3493},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":3495,"metaTitle":444,"metaDescription":445,"mainTitle":3496,"subtitle":463,"heroImage":3511,"ctaButton":486,"ctaLink":487},[443],{"data":3497,"content":3498,"nodeType":75},{},[3499,3505],{"data":3500,"content":3501,"nodeType":456},{},[3502],{"data":3503,"marks":3504,"value":455,"nodeType":83},{},[],{"data":3506,"content":3507,"nodeType":88},{},[3508],{"data":3509,"marks":3510,"value":117,"nodeType":83},{},[],{"metadata":3512,"sys":3515,"fields":3520},{"tags":3513,"concepts":3514},[],[],{"space":3516,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":3518,"publishedVersion":63,"revision":45,"locale":29},{"sys":3517},{"type":12,"linkType":13,"id":14},{"sys":3519},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":3521},{"url":478,"details":3522,"fileName":484,"contentType":485},{"size":480,"image":3523},{"width":482,"height":483},{"sys":3525,"fields":3528},{"id":3526,"createdAt":3527},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":3529,"slug":3530,"articleIntro":3529,"category":3531},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[3532],{"metadata":3533,"sys":3536,"fields":3543},{"tags":3534,"concepts":3535},[],[],{"space":3537,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":3539,"publishedVersion":434,"revision":63,"contentType":3541,"locale":29},{"sys":3538},{"type":12,"linkType":13,"id":14},{"sys":3540},{"id":21,"type":12,"linkType":22},{"sys":3542},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":3544,"metaTitle":444,"metaDescription":445,"mainTitle":3545,"subtitle":463,"heroImage":3560,"ctaButton":486,"ctaLink":487},[443],{"data":3546,"content":3547,"nodeType":75},{},[3548,3554],{"data":3549,"content":3550,"nodeType":456},{},[3551],{"data":3552,"marks":3553,"value":455,"nodeType":83},{},[],{"data":3555,"content":3556,"nodeType":88},{},[3557],{"data":3558,"marks":3559,"value":117,"nodeType":83},{},[],{"metadata":3561,"sys":3564,"fields":3569},{"tags":3562,"concepts":3563},[],[],{"space":3565,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":3567,"publishedVersion":63,"revision":45,"locale":29},{"sys":3566},{"type":12,"linkType":13,"id":14},{"sys":3568},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":3570},{"url":478,"details":3571,"fileName":484,"contentType":485},{"size":480,"image":3572},{"width":482,"height":483},{"sys":3574,"fields":3577},{"id":3575,"createdAt":3576},"6d75pXRLLY65vQhQ8x00pr","2025-05-27T13:58:09.206Z",{"title":3578,"slug":3579,"articleIntro":3578,"category":3580},"355 - Produits finis","compte-355-produits-finis",[3581],{"metadata":3582,"sys":3585,"fields":3592},{"tags":3583,"concepts":3584},[],[],{"space":3586,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":3588,"publishedVersion":434,"revision":63,"contentType":3590,"locale":29},{"sys":3587},{"type":12,"linkType":13,"id":14},{"sys":3589},{"id":21,"type":12,"linkType":22},{"sys":3591},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":3593,"metaTitle":444,"metaDescription":445,"mainTitle":3594,"subtitle":463,"heroImage":3609,"ctaButton":486,"ctaLink":487},[443],{"data":3595,"content":3596,"nodeType":75},{},[3597,3603],{"data":3598,"content":3599,"nodeType":456},{},[3600],{"data":3601,"marks":3602,"value":455,"nodeType":83},{},[],{"data":3604,"content":3605,"nodeType":88},{},[3606],{"data":3607,"marks":3608,"value":117,"nodeType":83},{},[],{"metadata":3610,"sys":3613,"fields":3618},{"tags":3611,"concepts":3612},[],[],{"space":3614,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":3616,"publishedVersion":63,"revision":45,"locale":29},{"sys":3615},{"type":12,"linkType":13,"id":14},{"sys":3617},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":3619},{"url":478,"details":3620,"fileName":484,"contentType":485},{"size":480,"image":3621},{"width":482,"height":483},{"sys":3623,"fields":3625},{"id":3624,"createdAt":3576},"4kVdSdLvBSCpwNNFzLzom2",{"title":3626,"slug":3627,"articleIntro":3626,"category":3628},"335 - Travaux en cours","compte-335-travaux-en-cours",[3629],{"metadata":3630,"sys":3633,"fields":3640},{"tags":3631,"concepts":3632},[],[],{"space":3634,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":3636,"publishedVersion":434,"revision":63,"contentType":3638,"locale":29},{"sys":3635},{"type":12,"linkType":13,"id":14},{"sys":3637},{"id":21,"type":12,"linkType":22},{"sys":3639},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":3641,"metaTitle":444,"metaDescription":445,"mainTitle":3642,"subtitle":463,"heroImage":3657,"ctaButton":486,"ctaLink":487},[443],{"data":3643,"content":3644,"nodeType":75},{},[3645,3651],{"data":3646,"content":3647,"nodeType":456},{},[3648],{"data":3649,"marks":3650,"value":455,"nodeType":83},{},[],{"data":3652,"content":3653,"nodeType":88},{},[3654],{"data":3655,"marks":3656,"value":117,"nodeType":83},{},[],{"metadata":3658,"sys":3661,"fields":3666},{"tags":3659,"concepts":3660},[],[],{"space":3662,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":3664,"publishedVersion":63,"revision":45,"locale":29},{"sys":3663},{"type":12,"linkType":13,"id":14},{"sys":3665},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":3667},{"url":478,"details":3668,"fileName":484,"contentType":485},{"size":480,"image":3669},{"width":482,"height":483},{"sys":3671,"fields":3674},{"id":3672,"createdAt":3673},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":3675,"slug":3676,"articleIntro":3677,"category":3678},"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.",[3679],{"metadata":3680,"sys":3683,"fields":3690},{"tags":3681,"concepts":3682},[],[],{"space":3684,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":3686,"publishedVersion":434,"revision":63,"contentType":3688,"locale":29},{"sys":3685},{"type":12,"linkType":13,"id":14},{"sys":3687},{"id":21,"type":12,"linkType":22},{"sys":3689},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":3691,"metaTitle":444,"metaDescription":445,"mainTitle":3692,"subtitle":463,"heroImage":3707,"ctaButton":486,"ctaLink":487},[443],{"data":3693,"content":3694,"nodeType":75},{},[3695,3701],{"data":3696,"content":3697,"nodeType":456},{},[3698],{"data":3699,"marks":3700,"value":455,"nodeType":83},{},[],{"data":3702,"content":3703,"nodeType":88},{},[3704],{"data":3705,"marks":3706,"value":117,"nodeType":83},{},[],{"metadata":3708,"sys":3711,"fields":3716},{"tags":3709,"concepts":3710},[],[],{"space":3712,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":3714,"publishedVersion":63,"revision":45,"locale":29},{"sys":3713},{"type":12,"linkType":13,"id":14},{"sys":3715},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":3717},{"url":478,"details":3718,"fileName":484,"contentType":485},{"size":480,"image":3719},{"width":482,"height":483},{"sys":3721,"fields":3723},{"id":3722,"createdAt":2399},"7GH5W3gIeo0kaxv4wDjiev",{"title":3724,"slug":3725,"articleIntro":3724,"category":3726},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[3727],{"metadata":3728,"sys":3731,"fields":3738},{"tags":3729,"concepts":3730},[],[],{"space":3732,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":3734,"publishedVersion":434,"revision":63,"contentType":3736,"locale":29},{"sys":3733},{"type":12,"linkType":13,"id":14},{"sys":3735},{"id":21,"type":12,"linkType":22},{"sys":3737},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":3739,"metaTitle":444,"metaDescription":445,"mainTitle":3740,"subtitle":463,"heroImage":3755,"ctaButton":486,"ctaLink":487},[443],{"data":3741,"content":3742,"nodeType":75},{},[3743,3749],{"data":3744,"content":3745,"nodeType":456},{},[3746],{"data":3747,"marks":3748,"value":455,"nodeType":83},{},[],{"data":3750,"content":3751,"nodeType":88},{},[3752],{"data":3753,"marks":3754,"value":117,"nodeType":83},{},[],{"metadata":3756,"sys":3759,"fields":3764},{"tags":3757,"concepts":3758},[],[],{"space":3760,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":3762,"publishedVersion":63,"revision":45,"locale":29},{"sys":3761},{"type":12,"linkType":13,"id":14},{"sys":3763},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":3765},{"url":478,"details":3766,"fileName":484,"contentType":485},{"size":480,"image":3767},{"width":482,"height":483},{"sys":3769,"fields":3772},{"id":3770,"createdAt":3771},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":3773,"slug":3774,"articleIntro":-1,"category":3775},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[3776],{"metadata":3777,"sys":3780,"fields":3787},{"tags":3778,"concepts":3779},[],[],{"space":3781,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":3783,"publishedVersion":434,"revision":63,"contentType":3785,"locale":29},{"sys":3782},{"type":12,"linkType":13,"id":14},{"sys":3784},{"id":21,"type":12,"linkType":22},{"sys":3786},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":3788,"metaTitle":444,"metaDescription":445,"mainTitle":3789,"subtitle":463,"heroImage":3804,"ctaButton":486,"ctaLink":487},[443],{"data":3790,"content":3791,"nodeType":75},{},[3792,3798],{"data":3793,"content":3794,"nodeType":456},{},[3795],{"data":3796,"marks":3797,"value":455,"nodeType":83},{},[],{"data":3799,"content":3800,"nodeType":88},{},[3801],{"data":3802,"marks":3803,"value":117,"nodeType":83},{},[],{"metadata":3805,"sys":3808,"fields":3813},{"tags":3806,"concepts":3807},[],[],{"space":3809,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":3811,"publishedVersion":63,"revision":45,"locale":29},{"sys":3810},{"type":12,"linkType":13,"id":14},{"sys":3812},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":3814},{"url":478,"details":3815,"fileName":484,"contentType":485},{"size":480,"image":3816},{"width":482,"height":483},{"sys":3818,"fields":3821},{"id":3819,"createdAt":3820},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":3822,"slug":3823,"articleIntro":3822,"category":3824},"4686 - Charges à payer","compte-4686-charges-a-payer",[3825],{"metadata":3826,"sys":3829,"fields":3836},{"tags":3827,"concepts":3828},[],[],{"space":3830,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":3832,"publishedVersion":434,"revision":63,"contentType":3834,"locale":29},{"sys":3831},{"type":12,"linkType":13,"id":14},{"sys":3833},{"id":21,"type":12,"linkType":22},{"sys":3835},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":3837,"metaTitle":444,"metaDescription":445,"mainTitle":3838,"subtitle":463,"heroImage":3853,"ctaButton":486,"ctaLink":487},[443],{"data":3839,"content":3840,"nodeType":75},{},[3841,3847],{"data":3842,"content":3843,"nodeType":456},{},[3844],{"data":3845,"marks":3846,"value":455,"nodeType":83},{},[],{"data":3848,"content":3849,"nodeType":88},{},[3850],{"data":3851,"marks":3852,"value":117,"nodeType":83},{},[],{"metadata":3854,"sys":3857,"fields":3862},{"tags":3855,"concepts":3856},[],[],{"space":3858,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":3860,"publishedVersion":63,"revision":45,"locale":29},{"sys":3859},{"type":12,"linkType":13,"id":14},{"sys":3861},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":3863},{"url":478,"details":3864,"fileName":484,"contentType":485},{"size":480,"image":3865},{"width":482,"height":483},{"sys":3867,"fields":3870},{"id":3868,"createdAt":3869},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":3871,"slug":3872,"articleIntro":-1,"category":3873},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[3874],{"metadata":3875,"sys":3878,"fields":3885},{"tags":3876,"concepts":3877},[],[],{"space":3879,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":3881,"publishedVersion":434,"revision":63,"contentType":3883,"locale":29},{"sys":3880},{"type":12,"linkType":13,"id":14},{"sys":3882},{"id":21,"type":12,"linkType":22},{"sys":3884},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":3886,"metaTitle":444,"metaDescription":445,"mainTitle":3887,"subtitle":463,"heroImage":3902,"ctaButton":486,"ctaLink":487},[443],{"data":3888,"content":3889,"nodeType":75},{},[3890,3896],{"data":3891,"content":3892,"nodeType":456},{},[3893],{"data":3894,"marks":3895,"value":455,"nodeType":83},{},[],{"data":3897,"content":3898,"nodeType":88},{},[3899],{"data":3900,"marks":3901,"value":117,"nodeType":83},{},[],{"metadata":3903,"sys":3906,"fields":3911},{"tags":3904,"concepts":3905},[],[],{"space":3907,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":3909,"publishedVersion":63,"revision":45,"locale":29},{"sys":3908},{"type":12,"linkType":13,"id":14},{"sys":3910},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":3912},{"url":478,"details":3913,"fileName":484,"contentType":485},{"size":480,"image":3914},{"width":482,"height":483},{"sys":3916,"fields":3919},{"id":3917,"createdAt":3918},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":3920,"slug":3921,"articleIntro":3920,"category":3922},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[3923],{"metadata":3924,"sys":3927,"fields":3934},{"tags":3925,"concepts":3926},[],[],{"space":3928,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":3930,"publishedVersion":434,"revision":63,"contentType":3932,"locale":29},{"sys":3929},{"type":12,"linkType":13,"id":14},{"sys":3931},{"id":21,"type":12,"linkType":22},{"sys":3933},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":3935,"metaTitle":444,"metaDescription":445,"mainTitle":3936,"subtitle":463,"heroImage":3951,"ctaButton":486,"ctaLink":487},[443],{"data":3937,"content":3938,"nodeType":75},{},[3939,3945],{"data":3940,"content":3941,"nodeType":456},{},[3942],{"data":3943,"marks":3944,"value":455,"nodeType":83},{},[],{"data":3946,"content":3947,"nodeType":88},{},[3948],{"data":3949,"marks":3950,"value":117,"nodeType":83},{},[],{"metadata":3952,"sys":3955,"fields":3960},{"tags":3953,"concepts":3954},[],[],{"space":3956,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":3958,"publishedVersion":63,"revision":45,"locale":29},{"sys":3957},{"type":12,"linkType":13,"id":14},{"sys":3959},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":3961},{"url":478,"details":3962,"fileName":484,"contentType":485},{"size":480,"image":3963},{"width":482,"height":483},{"sys":3965,"fields":3968},{"id":3966,"createdAt":3967},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":3969,"slug":3970,"articleIntro":3969,"category":3971},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[3972],{"metadata":3973,"sys":3976,"fields":3983},{"tags":3974,"concepts":3975},[],[],{"space":3977,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":3979,"publishedVersion":434,"revision":63,"contentType":3981,"locale":29},{"sys":3978},{"type":12,"linkType":13,"id":14},{"sys":3980},{"id":21,"type":12,"linkType":22},{"sys":3982},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":3984,"metaTitle":444,"metaDescription":445,"mainTitle":3985,"subtitle":463,"heroImage":4000,"ctaButton":486,"ctaLink":487},[443],{"data":3986,"content":3987,"nodeType":75},{},[3988,3994],{"data":3989,"content":3990,"nodeType":456},{},[3991],{"data":3992,"marks":3993,"value":455,"nodeType":83},{},[],{"data":3995,"content":3996,"nodeType":88},{},[3997],{"data":3998,"marks":3999,"value":117,"nodeType":83},{},[],{"metadata":4001,"sys":4004,"fields":4009},{"tags":4002,"concepts":4003},[],[],{"space":4005,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":4007,"publishedVersion":63,"revision":45,"locale":29},{"sys":4006},{"type":12,"linkType":13,"id":14},{"sys":4008},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":4010},{"url":478,"details":4011,"fileName":484,"contentType":485},{"size":480,"image":4012},{"width":482,"height":483},{"sys":4014,"fields":4017},{"id":4015,"createdAt":4016},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":4018,"slug":4019,"articleIntro":-1,"category":4020},"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",[4021],{"metadata":4022,"sys":4025,"fields":4032},{"tags":4023,"concepts":4024},[],[],{"space":4026,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":4028,"publishedVersion":434,"revision":63,"contentType":4030,"locale":29},{"sys":4027},{"type":12,"linkType":13,"id":14},{"sys":4029},{"id":21,"type":12,"linkType":22},{"sys":4031},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":4033,"metaTitle":444,"metaDescription":445,"mainTitle":4034,"subtitle":463,"heroImage":4049,"ctaButton":486,"ctaLink":487},[443],{"data":4035,"content":4036,"nodeType":75},{},[4037,4043],{"data":4038,"content":4039,"nodeType":456},{},[4040],{"data":4041,"marks":4042,"value":455,"nodeType":83},{},[],{"data":4044,"content":4045,"nodeType":88},{},[4046],{"data":4047,"marks":4048,"value":117,"nodeType":83},{},[],{"metadata":4050,"sys":4053,"fields":4058},{"tags":4051,"concepts":4052},[],[],{"space":4054,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":4056,"publishedVersion":63,"revision":45,"locale":29},{"sys":4055},{"type":12,"linkType":13,"id":14},{"sys":4057},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":4059},{"url":478,"details":4060,"fileName":484,"contentType":485},{"size":480,"image":4061},{"width":482,"height":483},{"sys":4063,"fields":4066},{"id":4064,"createdAt":4065},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":4067,"slug":4068,"articleIntro":4067,"category":4069},"Compte 502 - Actions propres","compte-502-actions-propres",[4070],{"metadata":4071,"sys":4074,"fields":4081},{"tags":4072,"concepts":4073},[],[],{"space":4075,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":4077,"publishedVersion":434,"revision":63,"contentType":4079,"locale":29},{"sys":4076},{"type":12,"linkType":13,"id":14},{"sys":4078},{"id":21,"type":12,"linkType":22},{"sys":4080},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":4082,"metaTitle":444,"metaDescription":445,"mainTitle":4083,"subtitle":463,"heroImage":4098,"ctaButton":486,"ctaLink":487},[443],{"data":4084,"content":4085,"nodeType":75},{},[4086,4092],{"data":4087,"content":4088,"nodeType":456},{},[4089],{"data":4090,"marks":4091,"value":455,"nodeType":83},{},[],{"data":4093,"content":4094,"nodeType":88},{},[4095],{"data":4096,"marks":4097,"value":117,"nodeType":83},{},[],{"metadata":4099,"sys":4102,"fields":4107},{"tags":4100,"concepts":4101},[],[],{"space":4103,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":4105,"publishedVersion":63,"revision":45,"locale":29},{"sys":4104},{"type":12,"linkType":13,"id":14},{"sys":4106},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":4108},{"url":478,"details":4109,"fileName":484,"contentType":485},{"size":480,"image":4110},{"width":482,"height":483},{"sys":4112,"fields":4115},{"id":4113,"createdAt":4114},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":4116,"slug":4117,"articleIntro":4116,"category":4118},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[4119],{"metadata":4120,"sys":4123,"fields":4130},{"tags":4121,"concepts":4122},[],[],{"space":4124,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":4126,"publishedVersion":434,"revision":63,"contentType":4128,"locale":29},{"sys":4125},{"type":12,"linkType":13,"id":14},{"sys":4127},{"id":21,"type":12,"linkType":22},{"sys":4129},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":4131,"metaTitle":444,"metaDescription":445,"mainTitle":4132,"subtitle":463,"heroImage":4147,"ctaButton":486,"ctaLink":487},[443],{"data":4133,"content":4134,"nodeType":75},{},[4135,4141],{"data":4136,"content":4137,"nodeType":456},{},[4138],{"data":4139,"marks":4140,"value":455,"nodeType":83},{},[],{"data":4142,"content":4143,"nodeType":88},{},[4144],{"data":4145,"marks":4146,"value":117,"nodeType":83},{},[],{"metadata":4148,"sys":4151,"fields":4156},{"tags":4149,"concepts":4150},[],[],{"space":4152,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":4154,"publishedVersion":63,"revision":45,"locale":29},{"sys":4153},{"type":12,"linkType":13,"id":14},{"sys":4155},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":4157},{"url":478,"details":4158,"fileName":484,"contentType":485},{"size":480,"image":4159},{"width":482,"height":483},{"sys":4161,"fields":4164},{"id":4162,"createdAt":4163},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":4165,"slug":4166,"articleIntro":4165,"category":4167},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[4168],{"metadata":4169,"sys":4172,"fields":4179},{"tags":4170,"concepts":4171},[],[],{"space":4173,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":4175,"publishedVersion":434,"revision":63,"contentType":4177,"locale":29},{"sys":4174},{"type":12,"linkType":13,"id":14},{"sys":4176},{"id":21,"type":12,"linkType":22},{"sys":4178},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":4180,"metaTitle":444,"metaDescription":445,"mainTitle":4181,"subtitle":463,"heroImage":4196,"ctaButton":486,"ctaLink":487},[443],{"data":4182,"content":4183,"nodeType":75},{},[4184,4190],{"data":4185,"content":4186,"nodeType":456},{},[4187],{"data":4188,"marks":4189,"value":455,"nodeType":83},{},[],{"data":4191,"content":4192,"nodeType":88},{},[4193],{"data":4194,"marks":4195,"value":117,"nodeType":83},{},[],{"metadata":4197,"sys":4200,"fields":4205},{"tags":4198,"concepts":4199},[],[],{"space":4201,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":4203,"publishedVersion":63,"revision":45,"locale":29},{"sys":4202},{"type":12,"linkType":13,"id":14},{"sys":4204},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":4206},{"url":478,"details":4207,"fileName":484,"contentType":485},{"size":480,"image":4208},{"width":482,"height":483},{"sys":4210,"fields":4213},{"id":4211,"createdAt":4212},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":4214,"slug":4215,"articleIntro":4216,"category":4217},"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.",[4218],{"metadata":4219,"sys":4222,"fields":4229},{"tags":4220,"concepts":4221},[],[],{"space":4223,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":4225,"publishedVersion":434,"revision":63,"contentType":4227,"locale":29},{"sys":4224},{"type":12,"linkType":13,"id":14},{"sys":4226},{"id":21,"type":12,"linkType":22},{"sys":4228},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":4230,"metaTitle":444,"metaDescription":445,"mainTitle":4231,"subtitle":463,"heroImage":4246,"ctaButton":486,"ctaLink":487},[443],{"data":4232,"content":4233,"nodeType":75},{},[4234,4240],{"data":4235,"content":4236,"nodeType":456},{},[4237],{"data":4238,"marks":4239,"value":455,"nodeType":83},{},[],{"data":4241,"content":4242,"nodeType":88},{},[4243],{"data":4244,"marks":4245,"value":117,"nodeType":83},{},[],{"metadata":4247,"sys":4250,"fields":4255},{"tags":4248,"concepts":4249},[],[],{"space":4251,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":4253,"publishedVersion":63,"revision":45,"locale":29},{"sys":4252},{"type":12,"linkType":13,"id":14},{"sys":4254},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":4256},{"url":478,"details":4257,"fileName":484,"contentType":485},{"size":480,"image":4258},{"width":482,"height":483},{"sys":4260,"fields":4263},{"id":4261,"createdAt":4262},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":4264,"slug":4265,"articleIntro":4264,"category":4266},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[4267],{"metadata":4268,"sys":4271,"fields":4278},{"tags":4269,"concepts":4270},[],[],{"space":4272,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":4274,"publishedVersion":434,"revision":63,"contentType":4276,"locale":29},{"sys":4273},{"type":12,"linkType":13,"id":14},{"sys":4275},{"id":21,"type":12,"linkType":22},{"sys":4277},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":4279,"metaTitle":444,"metaDescription":445,"mainTitle":4280,"subtitle":463,"heroImage":4295,"ctaButton":486,"ctaLink":487},[443],{"data":4281,"content":4282,"nodeType":75},{},[4283,4289],{"data":4284,"content":4285,"nodeType":456},{},[4286],{"data":4287,"marks":4288,"value":455,"nodeType":83},{},[],{"data":4290,"content":4291,"nodeType":88},{},[4292],{"data":4293,"marks":4294,"value":117,"nodeType":83},{},[],{"metadata":4296,"sys":4299,"fields":4304},{"tags":4297,"concepts":4298},[],[],{"space":4300,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":4302,"publishedVersion":63,"revision":45,"locale":29},{"sys":4301},{"type":12,"linkType":13,"id":14},{"sys":4303},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":4305},{"url":478,"details":4306,"fileName":484,"contentType":485},{"size":480,"image":4307},{"width":482,"height":483},{"sys":4309,"fields":4312},{"id":4310,"createdAt":4311},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":4313,"slug":4314,"articleIntro":-1,"category":4315},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[4316],{"metadata":4317,"sys":4320,"fields":4327},{"tags":4318,"concepts":4319},[],[],{"space":4321,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":4323,"publishedVersion":434,"revision":63,"contentType":4325,"locale":29},{"sys":4322},{"type":12,"linkType":13,"id":14},{"sys":4324},{"id":21,"type":12,"linkType":22},{"sys":4326},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":4328,"metaTitle":444,"metaDescription":445,"mainTitle":4329,"subtitle":463,"heroImage":4344,"ctaButton":486,"ctaLink":487},[443],{"data":4330,"content":4331,"nodeType":75},{},[4332,4338],{"data":4333,"content":4334,"nodeType":456},{},[4335],{"data":4336,"marks":4337,"value":455,"nodeType":83},{},[],{"data":4339,"content":4340,"nodeType":88},{},[4341],{"data":4342,"marks":4343,"value":117,"nodeType":83},{},[],{"metadata":4345,"sys":4348,"fields":4353},{"tags":4346,"concepts":4347},[],[],{"space":4349,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":4351,"publishedVersion":63,"revision":45,"locale":29},{"sys":4350},{"type":12,"linkType":13,"id":14},{"sys":4352},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":4354},{"url":478,"details":4355,"fileName":484,"contentType":485},{"size":480,"image":4356},{"width":482,"height":483},{"sys":4358,"fields":4361},{"id":4359,"createdAt":4360},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":4362,"slug":4363,"articleIntro":-1,"category":4364},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[4365],{"metadata":4366,"sys":4369,"fields":4376},{"tags":4367,"concepts":4368},[],[],{"space":4370,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":4372,"publishedVersion":434,"revision":63,"contentType":4374,"locale":29},{"sys":4371},{"type":12,"linkType":13,"id":14},{"sys":4373},{"id":21,"type":12,"linkType":22},{"sys":4375},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":4377,"metaTitle":444,"metaDescription":445,"mainTitle":4378,"subtitle":463,"heroImage":4393,"ctaButton":486,"ctaLink":487},[443],{"data":4379,"content":4380,"nodeType":75},{},[4381,4387],{"data":4382,"content":4383,"nodeType":456},{},[4384],{"data":4385,"marks":4386,"value":455,"nodeType":83},{},[],{"data":4388,"content":4389,"nodeType":88},{},[4390],{"data":4391,"marks":4392,"value":117,"nodeType":83},{},[],{"metadata":4394,"sys":4397,"fields":4402},{"tags":4395,"concepts":4396},[],[],{"space":4398,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":4400,"publishedVersion":63,"revision":45,"locale":29},{"sys":4399},{"type":12,"linkType":13,"id":14},{"sys":4401},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":4403},{"url":478,"details":4404,"fileName":484,"contentType":485},{"size":480,"image":4405},{"width":482,"height":483},{"sys":4407,"fields":4410},{"id":4408,"createdAt":4409},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":4411,"slug":4412,"articleIntro":4411,"category":4413},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[4414],{"metadata":4415,"sys":4418,"fields":4425},{"tags":4416,"concepts":4417},[],[],{"space":4419,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":4421,"publishedVersion":434,"revision":63,"contentType":4423,"locale":29},{"sys":4420},{"type":12,"linkType":13,"id":14},{"sys":4422},{"id":21,"type":12,"linkType":22},{"sys":4424},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":4426,"metaTitle":444,"metaDescription":445,"mainTitle":4427,"subtitle":463,"heroImage":4442,"ctaButton":486,"ctaLink":487},[443],{"data":4428,"content":4429,"nodeType":75},{},[4430,4436],{"data":4431,"content":4432,"nodeType":456},{},[4433],{"data":4434,"marks":4435,"value":455,"nodeType":83},{},[],{"data":4437,"content":4438,"nodeType":88},{},[4439],{"data":4440,"marks":4441,"value":117,"nodeType":83},{},[],{"metadata":4443,"sys":4446,"fields":4451},{"tags":4444,"concepts":4445},[],[],{"space":4447,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":4449,"publishedVersion":63,"revision":45,"locale":29},{"sys":4448},{"type":12,"linkType":13,"id":14},{"sys":4450},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":4452},{"url":478,"details":4453,"fileName":484,"contentType":485},{"size":480,"image":4454},{"width":482,"height":483},{"sys":4456,"fields":4459},{"id":4457,"createdAt":4458},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":4460,"slug":4461,"articleIntro":4460,"category":4462},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[4463],{"metadata":4464,"sys":4467,"fields":4474},{"tags":4465,"concepts":4466},[],[],{"space":4468,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":4470,"publishedVersion":434,"revision":63,"contentType":4472,"locale":29},{"sys":4469},{"type":12,"linkType":13,"id":14},{"sys":4471},{"id":21,"type":12,"linkType":22},{"sys":4473},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":4475,"metaTitle":444,"metaDescription":445,"mainTitle":4476,"subtitle":463,"heroImage":4491,"ctaButton":486,"ctaLink":487},[443],{"data":4477,"content":4478,"nodeType":75},{},[4479,4485],{"data":4480,"content":4481,"nodeType":456},{},[4482],{"data":4483,"marks":4484,"value":455,"nodeType":83},{},[],{"data":4486,"content":4487,"nodeType":88},{},[4488],{"data":4489,"marks":4490,"value":117,"nodeType":83},{},[],{"metadata":4492,"sys":4495,"fields":4500},{"tags":4493,"concepts":4494},[],[],{"space":4496,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":4498,"publishedVersion":63,"revision":45,"locale":29},{"sys":4497},{"type":12,"linkType":13,"id":14},{"sys":4499},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":4501},{"url":478,"details":4502,"fileName":484,"contentType":485},{"size":480,"image":4503},{"width":482,"height":483},{"sys":4505,"fields":4508},{"id":4506,"createdAt":4507},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":4509,"slug":4510,"articleIntro":-1,"category":4511},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[4512],{"metadata":4513,"sys":4516,"fields":4523},{"tags":4514,"concepts":4515},[],[],{"space":4517,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":4519,"publishedVersion":434,"revision":63,"contentType":4521,"locale":29},{"sys":4518},{"type":12,"linkType":13,"id":14},{"sys":4520},{"id":21,"type":12,"linkType":22},{"sys":4522},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":4524,"metaTitle":444,"metaDescription":445,"mainTitle":4525,"subtitle":463,"heroImage":4540,"ctaButton":486,"ctaLink":487},[443],{"data":4526,"content":4527,"nodeType":75},{},[4528,4534],{"data":4529,"content":4530,"nodeType":456},{},[4531],{"data":4532,"marks":4533,"value":455,"nodeType":83},{},[],{"data":4535,"content":4536,"nodeType":88},{},[4537],{"data":4538,"marks":4539,"value":117,"nodeType":83},{},[],{"metadata":4541,"sys":4544,"fields":4549},{"tags":4542,"concepts":4543},[],[],{"space":4545,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":4547,"publishedVersion":63,"revision":45,"locale":29},{"sys":4546},{"type":12,"linkType":13,"id":14},{"sys":4548},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":4550},{"url":478,"details":4551,"fileName":484,"contentType":485},{"size":480,"image":4552},{"width":482,"height":483},{"sys":4554,"fields":4557},{"id":4555,"createdAt":4556},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":4558,"slug":4559,"articleIntro":4558,"category":4560},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[4561],{"metadata":4562,"sys":4565,"fields":4572},{"tags":4563,"concepts":4564},[],[],{"space":4566,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":4568,"publishedVersion":434,"revision":63,"contentType":4570,"locale":29},{"sys":4567},{"type":12,"linkType":13,"id":14},{"sys":4569},{"id":21,"type":12,"linkType":22},{"sys":4571},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":4573,"metaTitle":444,"metaDescription":445,"mainTitle":4574,"subtitle":463,"heroImage":4589,"ctaButton":486,"ctaLink":487},[443],{"data":4575,"content":4576,"nodeType":75},{},[4577,4583],{"data":4578,"content":4579,"nodeType":456},{},[4580],{"data":4581,"marks":4582,"value":455,"nodeType":83},{},[],{"data":4584,"content":4585,"nodeType":88},{},[4586],{"data":4587,"marks":4588,"value":117,"nodeType":83},{},[],{"metadata":4590,"sys":4593,"fields":4598},{"tags":4591,"concepts":4592},[],[],{"space":4594,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":4596,"publishedVersion":63,"revision":45,"locale":29},{"sys":4595},{"type":12,"linkType":13,"id":14},{"sys":4597},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":4599},{"url":478,"details":4600,"fileName":484,"contentType":485},{"size":480,"image":4601},{"width":482,"height":483},{"sys":4603,"fields":4606},{"id":4604,"createdAt":4605},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":4607,"slug":4608,"articleIntro":4607,"category":4609},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[4610],{"metadata":4611,"sys":4614,"fields":4621},{"tags":4612,"concepts":4613},[],[],{"space":4615,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":4617,"publishedVersion":434,"revision":63,"contentType":4619,"locale":29},{"sys":4616},{"type":12,"linkType":13,"id":14},{"sys":4618},{"id":21,"type":12,"linkType":22},{"sys":4620},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":4622,"metaTitle":444,"metaDescription":445,"mainTitle":4623,"subtitle":463,"heroImage":4638,"ctaButton":486,"ctaLink":487},[443],{"data":4624,"content":4625,"nodeType":75},{},[4626,4632],{"data":4627,"content":4628,"nodeType":456},{},[4629],{"data":4630,"marks":4631,"value":455,"nodeType":83},{},[],{"data":4633,"content":4634,"nodeType":88},{},[4635],{"data":4636,"marks":4637,"value":117,"nodeType":83},{},[],{"metadata":4639,"sys":4642,"fields":4647},{"tags":4640,"concepts":4641},[],[],{"space":4643,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":4645,"publishedVersion":63,"revision":45,"locale":29},{"sys":4644},{"type":12,"linkType":13,"id":14},{"sys":4646},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":4648},{"url":478,"details":4649,"fileName":484,"contentType":485},{"size":480,"image":4650},{"width":482,"height":483},{"sys":4652,"fields":4655},{"id":4653,"createdAt":4654},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":4656,"slug":4657,"articleIntro":4656,"category":4658},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[4659],{"metadata":4660,"sys":4663,"fields":4670},{"tags":4661,"concepts":4662},[],[],{"space":4664,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":4666,"publishedVersion":434,"revision":63,"contentType":4668,"locale":29},{"sys":4665},{"type":12,"linkType":13,"id":14},{"sys":4667},{"id":21,"type":12,"linkType":22},{"sys":4669},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":4671,"metaTitle":444,"metaDescription":445,"mainTitle":4672,"subtitle":463,"heroImage":4687,"ctaButton":486,"ctaLink":487},[443],{"data":4673,"content":4674,"nodeType":75},{},[4675,4681],{"data":4676,"content":4677,"nodeType":456},{},[4678],{"data":4679,"marks":4680,"value":455,"nodeType":83},{},[],{"data":4682,"content":4683,"nodeType":88},{},[4684],{"data":4685,"marks":4686,"value":117,"nodeType":83},{},[],{"metadata":4688,"sys":4691,"fields":4696},{"tags":4689,"concepts":4690},[],[],{"space":4692,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":4694,"publishedVersion":63,"revision":45,"locale":29},{"sys":4693},{"type":12,"linkType":13,"id":14},{"sys":4695},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":4697},{"url":478,"details":4698,"fileName":484,"contentType":485},{"size":480,"image":4699},{"width":482,"height":483},{"sys":4701,"fields":4704},{"id":4702,"createdAt":4703},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":4705,"slug":4706,"articleIntro":4705,"category":4707},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[4708],{"metadata":4709,"sys":4712,"fields":4719},{"tags":4710,"concepts":4711},[],[],{"space":4713,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":4715,"publishedVersion":434,"revision":63,"contentType":4717,"locale":29},{"sys":4714},{"type":12,"linkType":13,"id":14},{"sys":4716},{"id":21,"type":12,"linkType":22},{"sys":4718},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":4720,"metaTitle":444,"metaDescription":445,"mainTitle":4721,"subtitle":463,"heroImage":4736,"ctaButton":486,"ctaLink":487},[443],{"data":4722,"content":4723,"nodeType":75},{},[4724,4730],{"data":4725,"content":4726,"nodeType":456},{},[4727],{"data":4728,"marks":4729,"value":455,"nodeType":83},{},[],{"data":4731,"content":4732,"nodeType":88},{},[4733],{"data":4734,"marks":4735,"value":117,"nodeType":83},{},[],{"metadata":4737,"sys":4740,"fields":4745},{"tags":4738,"concepts":4739},[],[],{"space":4741,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":4743,"publishedVersion":63,"revision":45,"locale":29},{"sys":4742},{"type":12,"linkType":13,"id":14},{"sys":4744},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":4746},{"url":478,"details":4747,"fileName":484,"contentType":485},{"size":480,"image":4748},{"width":482,"height":483},{"sys":4750,"fields":4753},{"id":4751,"createdAt":4752},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":4754,"slug":4755,"articleIntro":-1,"category":4756},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[4757],{"metadata":4758,"sys":4761,"fields":4768},{"tags":4759,"concepts":4760},[],[],{"space":4762,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":4764,"publishedVersion":434,"revision":63,"contentType":4766,"locale":29},{"sys":4763},{"type":12,"linkType":13,"id":14},{"sys":4765},{"id":21,"type":12,"linkType":22},{"sys":4767},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":4769,"metaTitle":444,"metaDescription":445,"mainTitle":4770,"subtitle":463,"heroImage":4785,"ctaButton":486,"ctaLink":487},[443],{"data":4771,"content":4772,"nodeType":75},{},[4773,4779],{"data":4774,"content":4775,"nodeType":456},{},[4776],{"data":4777,"marks":4778,"value":455,"nodeType":83},{},[],{"data":4780,"content":4781,"nodeType":88},{},[4782],{"data":4783,"marks":4784,"value":117,"nodeType":83},{},[],{"metadata":4786,"sys":4789,"fields":4794},{"tags":4787,"concepts":4788},[],[],{"space":4790,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":4792,"publishedVersion":63,"revision":45,"locale":29},{"sys":4791},{"type":12,"linkType":13,"id":14},{"sys":4793},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":4795},{"url":478,"details":4796,"fileName":484,"contentType":485},{"size":480,"image":4797},{"width":482,"height":483},{"sys":4799,"fields":4802},{"id":4800,"createdAt":4801},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":4803,"slug":4804,"articleIntro":4803,"category":4805},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[4806],{"metadata":4807,"sys":4810,"fields":4817},{"tags":4808,"concepts":4809},[],[],{"space":4811,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":4813,"publishedVersion":434,"revision":63,"contentType":4815,"locale":29},{"sys":4812},{"type":12,"linkType":13,"id":14},{"sys":4814},{"id":21,"type":12,"linkType":22},{"sys":4816},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":4818,"metaTitle":444,"metaDescription":445,"mainTitle":4819,"subtitle":463,"heroImage":4834,"ctaButton":486,"ctaLink":487},[443],{"data":4820,"content":4821,"nodeType":75},{},[4822,4828],{"data":4823,"content":4824,"nodeType":456},{},[4825],{"data":4826,"marks":4827,"value":455,"nodeType":83},{},[],{"data":4829,"content":4830,"nodeType":88},{},[4831],{"data":4832,"marks":4833,"value":117,"nodeType":83},{},[],{"metadata":4835,"sys":4838,"fields":4843},{"tags":4836,"concepts":4837},[],[],{"space":4839,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":4841,"publishedVersion":63,"revision":45,"locale":29},{"sys":4840},{"type":12,"linkType":13,"id":14},{"sys":4842},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":4844},{"url":478,"details":4845,"fileName":484,"contentType":485},{"size":480,"image":4846},{"width":482,"height":483},{"sys":4848,"fields":4851},{"id":4849,"createdAt":4850},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":4852,"slug":4853,"articleIntro":4852,"category":4854},"Compte 106 - Réserves","compte-106-reserves",[4855],{"metadata":4856,"sys":4859,"fields":4866},{"tags":4857,"concepts":4858},[],[],{"space":4860,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":4862,"publishedVersion":434,"revision":63,"contentType":4864,"locale":29},{"sys":4861},{"type":12,"linkType":13,"id":14},{"sys":4863},{"id":21,"type":12,"linkType":22},{"sys":4865},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":4867,"metaTitle":444,"metaDescription":445,"mainTitle":4868,"subtitle":463,"heroImage":4883,"ctaButton":486,"ctaLink":487},[443],{"data":4869,"content":4870,"nodeType":75},{},[4871,4877],{"data":4872,"content":4873,"nodeType":456},{},[4874],{"data":4875,"marks":4876,"value":455,"nodeType":83},{},[],{"data":4878,"content":4879,"nodeType":88},{},[4880],{"data":4881,"marks":4882,"value":117,"nodeType":83},{},[],{"metadata":4884,"sys":4887,"fields":4892},{"tags":4885,"concepts":4886},[],[],{"space":4888,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":4890,"publishedVersion":63,"revision":45,"locale":29},{"sys":4889},{"type":12,"linkType":13,"id":14},{"sys":4891},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":4893},{"url":478,"details":4894,"fileName":484,"contentType":485},{"size":480,"image":4895},{"width":482,"height":483},{"sys":4897,"fields":4900},{"id":4898,"createdAt":4899},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":4901,"slug":4902,"articleIntro":4901,"category":4903},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[4904],{"metadata":4905,"sys":4908,"fields":4915},{"tags":4906,"concepts":4907},[],[],{"space":4909,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":4911,"publishedVersion":434,"revision":63,"contentType":4913,"locale":29},{"sys":4910},{"type":12,"linkType":13,"id":14},{"sys":4912},{"id":21,"type":12,"linkType":22},{"sys":4914},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":4916,"metaTitle":444,"metaDescription":445,"mainTitle":4917,"subtitle":463,"heroImage":4932,"ctaButton":486,"ctaLink":487},[443],{"data":4918,"content":4919,"nodeType":75},{},[4920,4926],{"data":4921,"content":4922,"nodeType":456},{},[4923],{"data":4924,"marks":4925,"value":455,"nodeType":83},{},[],{"data":4927,"content":4928,"nodeType":88},{},[4929],{"data":4930,"marks":4931,"value":117,"nodeType":83},{},[],{"metadata":4933,"sys":4936,"fields":4941},{"tags":4934,"concepts":4935},[],[],{"space":4937,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":4939,"publishedVersion":63,"revision":45,"locale":29},{"sys":4938},{"type":12,"linkType":13,"id":14},{"sys":4940},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":4942},{"url":478,"details":4943,"fileName":484,"contentType":485},{"size":480,"image":4944},{"width":482,"height":483},{"sys":4946,"fields":4949},{"id":4947,"createdAt":4948},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":4950,"slug":4951,"articleIntro":4950,"category":4952},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[4953],{"metadata":4954,"sys":4957,"fields":4964},{"tags":4955,"concepts":4956},[],[],{"space":4958,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":4960,"publishedVersion":434,"revision":63,"contentType":4962,"locale":29},{"sys":4959},{"type":12,"linkType":13,"id":14},{"sys":4961},{"id":21,"type":12,"linkType":22},{"sys":4963},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":4965,"metaTitle":444,"metaDescription":445,"mainTitle":4966,"subtitle":463,"heroImage":4981,"ctaButton":486,"ctaLink":487},[443],{"data":4967,"content":4968,"nodeType":75},{},[4969,4975],{"data":4970,"content":4971,"nodeType":456},{},[4972],{"data":4973,"marks":4974,"value":455,"nodeType":83},{},[],{"data":4976,"content":4977,"nodeType":88},{},[4978],{"data":4979,"marks":4980,"value":117,"nodeType":83},{},[],{"metadata":4982,"sys":4985,"fields":4990},{"tags":4983,"concepts":4984},[],[],{"space":4986,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":4988,"publishedVersion":63,"revision":45,"locale":29},{"sys":4987},{"type":12,"linkType":13,"id":14},{"sys":4989},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":4991},{"url":478,"details":4992,"fileName":484,"contentType":485},{"size":480,"image":4993},{"width":482,"height":483},{"sys":4995,"fields":4998},{"id":4996,"createdAt":4997},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":4999,"slug":5000,"articleIntro":4999,"category":5001},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[5002],{"metadata":5003,"sys":5006,"fields":5013},{"tags":5004,"concepts":5005},[],[],{"space":5007,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":5009,"publishedVersion":434,"revision":63,"contentType":5011,"locale":29},{"sys":5008},{"type":12,"linkType":13,"id":14},{"sys":5010},{"id":21,"type":12,"linkType":22},{"sys":5012},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":5014,"metaTitle":444,"metaDescription":445,"mainTitle":5015,"subtitle":463,"heroImage":5030,"ctaButton":486,"ctaLink":487},[443],{"data":5016,"content":5017,"nodeType":75},{},[5018,5024],{"data":5019,"content":5020,"nodeType":456},{},[5021],{"data":5022,"marks":5023,"value":455,"nodeType":83},{},[],{"data":5025,"content":5026,"nodeType":88},{},[5027],{"data":5028,"marks":5029,"value":117,"nodeType":83},{},[],{"metadata":5031,"sys":5034,"fields":5039},{"tags":5032,"concepts":5033},[],[],{"space":5035,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":5037,"publishedVersion":63,"revision":45,"locale":29},{"sys":5036},{"type":12,"linkType":13,"id":14},{"sys":5038},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":5040},{"url":478,"details":5041,"fileName":484,"contentType":485},{"size":480,"image":5042},{"width":482,"height":483},{"sys":5044,"fields":5047},{"id":5045,"createdAt":5046},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":5048,"slug":5049,"articleIntro":5048,"category":5050},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[5051],{"metadata":5052,"sys":5055,"fields":5062},{"tags":5053,"concepts":5054},[],[],{"space":5056,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":5058,"publishedVersion":434,"revision":63,"contentType":5060,"locale":29},{"sys":5057},{"type":12,"linkType":13,"id":14},{"sys":5059},{"id":21,"type":12,"linkType":22},{"sys":5061},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":5063,"metaTitle":444,"metaDescription":445,"mainTitle":5064,"subtitle":463,"heroImage":5079,"ctaButton":486,"ctaLink":487},[443],{"data":5065,"content":5066,"nodeType":75},{},[5067,5073],{"data":5068,"content":5069,"nodeType":456},{},[5070],{"data":5071,"marks":5072,"value":455,"nodeType":83},{},[],{"data":5074,"content":5075,"nodeType":88},{},[5076],{"data":5077,"marks":5078,"value":117,"nodeType":83},{},[],{"metadata":5080,"sys":5083,"fields":5088},{"tags":5081,"concepts":5082},[],[],{"space":5084,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":5086,"publishedVersion":63,"revision":45,"locale":29},{"sys":5085},{"type":12,"linkType":13,"id":14},{"sys":5087},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":5089},{"url":478,"details":5090,"fileName":484,"contentType":485},{"size":480,"image":5091},{"width":482,"height":483},{"sys":5093,"fields":5096},{"id":5094,"createdAt":5095},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":5097,"slug":5098,"articleIntro":5097,"category":5099},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[5100],{"metadata":5101,"sys":5104,"fields":5111},{"tags":5102,"concepts":5103},[],[],{"space":5105,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":5107,"publishedVersion":434,"revision":63,"contentType":5109,"locale":29},{"sys":5106},{"type":12,"linkType":13,"id":14},{"sys":5108},{"id":21,"type":12,"linkType":22},{"sys":5110},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":5112,"metaTitle":444,"metaDescription":445,"mainTitle":5113,"subtitle":463,"heroImage":5128,"ctaButton":486,"ctaLink":487},[443],{"data":5114,"content":5115,"nodeType":75},{},[5116,5122],{"data":5117,"content":5118,"nodeType":456},{},[5119],{"data":5120,"marks":5121,"value":455,"nodeType":83},{},[],{"data":5123,"content":5124,"nodeType":88},{},[5125],{"data":5126,"marks":5127,"value":117,"nodeType":83},{},[],{"metadata":5129,"sys":5132,"fields":5137},{"tags":5130,"concepts":5131},[],[],{"space":5133,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":5135,"publishedVersion":63,"revision":45,"locale":29},{"sys":5134},{"type":12,"linkType":13,"id":14},{"sys":5136},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":5138},{"url":478,"details":5139,"fileName":484,"contentType":485},{"size":480,"image":5140},{"width":482,"height":483},{"sys":5142,"fields":5145},{"id":5143,"createdAt":5144},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":5146,"slug":5147,"articleIntro":5146,"category":5148},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[5149],{"metadata":5150,"sys":5153,"fields":5160},{"tags":5151,"concepts":5152},[],[],{"space":5154,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":5156,"publishedVersion":434,"revision":63,"contentType":5158,"locale":29},{"sys":5155},{"type":12,"linkType":13,"id":14},{"sys":5157},{"id":21,"type":12,"linkType":22},{"sys":5159},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":5161,"metaTitle":444,"metaDescription":445,"mainTitle":5162,"subtitle":463,"heroImage":5177,"ctaButton":486,"ctaLink":487},[443],{"data":5163,"content":5164,"nodeType":75},{},[5165,5171],{"data":5166,"content":5167,"nodeType":456},{},[5168],{"data":5169,"marks":5170,"value":455,"nodeType":83},{},[],{"data":5172,"content":5173,"nodeType":88},{},[5174],{"data":5175,"marks":5176,"value":117,"nodeType":83},{},[],{"metadata":5178,"sys":5181,"fields":5186},{"tags":5179,"concepts":5180},[],[],{"space":5182,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":5184,"publishedVersion":63,"revision":45,"locale":29},{"sys":5183},{"type":12,"linkType":13,"id":14},{"sys":5185},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":5187},{"url":478,"details":5188,"fileName":484,"contentType":485},{"size":480,"image":5189},{"width":482,"height":483},{"sys":5191,"fields":5194},{"id":5192,"createdAt":5193},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":5195,"slug":5196,"articleIntro":5195,"category":5197},"668 - Autres charges financières","compte-668-autres-charges-financieres",[5198],{"metadata":5199,"sys":5202,"fields":5209},{"tags":5200,"concepts":5201},[],[],{"space":5203,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":5205,"publishedVersion":434,"revision":63,"contentType":5207,"locale":29},{"sys":5204},{"type":12,"linkType":13,"id":14},{"sys":5206},{"id":21,"type":12,"linkType":22},{"sys":5208},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":5210,"metaTitle":444,"metaDescription":445,"mainTitle":5211,"subtitle":463,"heroImage":5226,"ctaButton":486,"ctaLink":487},[443],{"data":5212,"content":5213,"nodeType":75},{},[5214,5220],{"data":5215,"content":5216,"nodeType":456},{},[5217],{"data":5218,"marks":5219,"value":455,"nodeType":83},{},[],{"data":5221,"content":5222,"nodeType":88},{},[5223],{"data":5224,"marks":5225,"value":117,"nodeType":83},{},[],{"metadata":5227,"sys":5230,"fields":5235},{"tags":5228,"concepts":5229},[],[],{"space":5231,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":5233,"publishedVersion":63,"revision":45,"locale":29},{"sys":5232},{"type":12,"linkType":13,"id":14},{"sys":5234},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":5236},{"url":478,"details":5237,"fileName":484,"contentType":485},{"size":480,"image":5238},{"width":482,"height":483},{"sys":5240,"fields":5243},{"id":5241,"createdAt":5242},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":5244,"slug":5245,"articleIntro":5244,"category":5246},"2185 - Cheptel","compte-2185-cheptel",[5247],{"metadata":5248,"sys":5251,"fields":5258},{"tags":5249,"concepts":5250},[],[],{"space":5252,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":5254,"publishedVersion":434,"revision":63,"contentType":5256,"locale":29},{"sys":5253},{"type":12,"linkType":13,"id":14},{"sys":5255},{"id":21,"type":12,"linkType":22},{"sys":5257},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":5259,"metaTitle":444,"metaDescription":445,"mainTitle":5260,"subtitle":463,"heroImage":5275,"ctaButton":486,"ctaLink":487},[443],{"data":5261,"content":5262,"nodeType":75},{},[5263,5269],{"data":5264,"content":5265,"nodeType":456},{},[5266],{"data":5267,"marks":5268,"value":455,"nodeType":83},{},[],{"data":5270,"content":5271,"nodeType":88},{},[5272],{"data":5273,"marks":5274,"value":117,"nodeType":83},{},[],{"metadata":5276,"sys":5279,"fields":5284},{"tags":5277,"concepts":5278},[],[],{"space":5280,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":5282,"publishedVersion":63,"revision":45,"locale":29},{"sys":5281},{"type":12,"linkType":13,"id":14},{"sys":5283},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":5285},{"url":478,"details":5286,"fileName":484,"contentType":485},{"size":480,"image":5287},{"width":482,"height":483},{"sys":5289,"fields":5292},{"id":5290,"createdAt":5291},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":5293,"slug":5294,"articleIntro":5293,"category":5295},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[5296],{"metadata":5297,"sys":5300,"fields":5307},{"tags":5298,"concepts":5299},[],[],{"space":5301,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":5303,"publishedVersion":434,"revision":63,"contentType":5305,"locale":29},{"sys":5302},{"type":12,"linkType":13,"id":14},{"sys":5304},{"id":21,"type":12,"linkType":22},{"sys":5306},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":5308,"metaTitle":444,"metaDescription":445,"mainTitle":5309,"subtitle":463,"heroImage":5324,"ctaButton":486,"ctaLink":487},[443],{"data":5310,"content":5311,"nodeType":75},{},[5312,5318],{"data":5313,"content":5314,"nodeType":456},{},[5315],{"data":5316,"marks":5317,"value":455,"nodeType":83},{},[],{"data":5319,"content":5320,"nodeType":88},{},[5321],{"data":5322,"marks":5323,"value":117,"nodeType":83},{},[],{"metadata":5325,"sys":5328,"fields":5333},{"tags":5326,"concepts":5327},[],[],{"space":5329,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":5331,"publishedVersion":63,"revision":45,"locale":29},{"sys":5330},{"type":12,"linkType":13,"id":14},{"sys":5332},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":5334},{"url":478,"details":5335,"fileName":484,"contentType":485},{"size":480,"image":5336},{"width":482,"height":483},{"sys":5338,"fields":5341},{"id":5339,"createdAt":5340},"3I5KJd4shZBebKbC7AQxh7","2025-05-27T14:00:39.444Z",{"title":5342,"slug":5343,"articleIntro":5342,"category":5344},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[5345],{"metadata":5346,"sys":5349,"fields":5356},{"tags":5347,"concepts":5348},[],[],{"space":5350,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":5352,"publishedVersion":434,"revision":63,"contentType":5354,"locale":29},{"sys":5351},{"type":12,"linkType":13,"id":14},{"sys":5353},{"id":21,"type":12,"linkType":22},{"sys":5355},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":5357,"metaTitle":444,"metaDescription":445,"mainTitle":5358,"subtitle":463,"heroImage":5373,"ctaButton":486,"ctaLink":487},[443],{"data":5359,"content":5360,"nodeType":75},{},[5361,5367],{"data":5362,"content":5363,"nodeType":456},{},[5364],{"data":5365,"marks":5366,"value":455,"nodeType":83},{},[],{"data":5368,"content":5369,"nodeType":88},{},[5370],{"data":5371,"marks":5372,"value":117,"nodeType":83},{},[],{"metadata":5374,"sys":5377,"fields":5382},{"tags":5375,"concepts":5376},[],[],{"space":5378,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":5380,"publishedVersion":63,"revision":45,"locale":29},{"sys":5379},{"type":12,"linkType":13,"id":14},{"sys":5381},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":5383},{"url":478,"details":5384,"fileName":484,"contentType":485},{"size":480,"image":5385},{"width":482,"height":483},{"sys":5387,"fields":5390},{"id":5388,"createdAt":5389},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":5391,"slug":5392,"articleIntro":-1,"category":5393},"Compte 518 - Intérêts courus","compte-518-interets-courus",[5394],{"metadata":5395,"sys":5398,"fields":5405},{"tags":5396,"concepts":5397},[],[],{"space":5399,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":5401,"publishedVersion":434,"revision":63,"contentType":5403,"locale":29},{"sys":5400},{"type":12,"linkType":13,"id":14},{"sys":5402},{"id":21,"type":12,"linkType":22},{"sys":5404},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":5406,"metaTitle":444,"metaDescription":445,"mainTitle":5407,"subtitle":463,"heroImage":5422,"ctaButton":486,"ctaLink":487},[443],{"data":5408,"content":5409,"nodeType":75},{},[5410,5416],{"data":5411,"content":5412,"nodeType":456},{},[5413],{"data":5414,"marks":5415,"value":455,"nodeType":83},{},[],{"data":5417,"content":5418,"nodeType":88},{},[5419],{"data":5420,"marks":5421,"value":117,"nodeType":83},{},[],{"metadata":5423,"sys":5426,"fields":5431},{"tags":5424,"concepts":5425},[],[],{"space":5427,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":5429,"publishedVersion":63,"revision":45,"locale":29},{"sys":5428},{"type":12,"linkType":13,"id":14},{"sys":5430},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":5432},{"url":478,"details":5433,"fileName":484,"contentType":485},{"size":480,"image":5434},{"width":482,"height":483},{"sys":5436,"fields":5439},{"id":5437,"createdAt":5438},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":5440,"slug":5441,"articleIntro":-1,"category":5442},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[5443],{"metadata":5444,"sys":5447,"fields":5454},{"tags":5445,"concepts":5446},[],[],{"space":5448,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":5450,"publishedVersion":434,"revision":63,"contentType":5452,"locale":29},{"sys":5449},{"type":12,"linkType":13,"id":14},{"sys":5451},{"id":21,"type":12,"linkType":22},{"sys":5453},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":5455,"metaTitle":444,"metaDescription":445,"mainTitle":5456,"subtitle":463,"heroImage":5471,"ctaButton":486,"ctaLink":487},[443],{"data":5457,"content":5458,"nodeType":75},{},[5459,5465],{"data":5460,"content":5461,"nodeType":456},{},[5462],{"data":5463,"marks":5464,"value":455,"nodeType":83},{},[],{"data":5466,"content":5467,"nodeType":88},{},[5468],{"data":5469,"marks":5470,"value":117,"nodeType":83},{},[],{"metadata":5472,"sys":5475,"fields":5480},{"tags":5473,"concepts":5474},[],[],{"space":5476,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":5478,"publishedVersion":63,"revision":45,"locale":29},{"sys":5477},{"type":12,"linkType":13,"id":14},{"sys":5479},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":5481},{"url":478,"details":5482,"fileName":484,"contentType":485},{"size":480,"image":5483},{"width":482,"height":483},{"sys":5485,"fields":5488},{"id":5486,"createdAt":5487},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":5489,"slug":5490,"articleIntro":-1,"category":5491},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[5492],{"metadata":5493,"sys":5496,"fields":5503},{"tags":5494,"concepts":5495},[],[],{"space":5497,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":5499,"publishedVersion":434,"revision":63,"contentType":5501,"locale":29},{"sys":5498},{"type":12,"linkType":13,"id":14},{"sys":5500},{"id":21,"type":12,"linkType":22},{"sys":5502},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":5504,"metaTitle":444,"metaDescription":445,"mainTitle":5505,"subtitle":463,"heroImage":5520,"ctaButton":486,"ctaLink":487},[443],{"data":5506,"content":5507,"nodeType":75},{},[5508,5514],{"data":5509,"content":5510,"nodeType":456},{},[5511],{"data":5512,"marks":5513,"value":455,"nodeType":83},{},[],{"data":5515,"content":5516,"nodeType":88},{},[5517],{"data":5518,"marks":5519,"value":117,"nodeType":83},{},[],{"metadata":5521,"sys":5524,"fields":5529},{"tags":5522,"concepts":5523},[],[],{"space":5525,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":5527,"publishedVersion":63,"revision":45,"locale":29},{"sys":5526},{"type":12,"linkType":13,"id":14},{"sys":5528},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":5530},{"url":478,"details":5531,"fileName":484,"contentType":485},{"size":480,"image":5532},{"width":482,"height":483},{"sys":5534,"fields":5537},{"id":5535,"createdAt":5536},"2faZxRvPQhG6UiwkwOCQNY","2025-04-25T13:17:52.255Z",{"title":5538,"slug":5539,"articleIntro":5538,"category":5540},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[5541],{"metadata":5542,"sys":5545,"fields":5552},{"tags":5543,"concepts":5544},[],[],{"space":5546,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":5548,"publishedVersion":434,"revision":63,"contentType":5550,"locale":29},{"sys":5547},{"type":12,"linkType":13,"id":14},{"sys":5549},{"id":21,"type":12,"linkType":22},{"sys":5551},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":5553,"metaTitle":444,"metaDescription":445,"mainTitle":5554,"subtitle":463,"heroImage":5569,"ctaButton":486,"ctaLink":487},[443],{"data":5555,"content":5556,"nodeType":75},{},[5557,5563],{"data":5558,"content":5559,"nodeType":456},{},[5560],{"data":5561,"marks":5562,"value":455,"nodeType":83},{},[],{"data":5564,"content":5565,"nodeType":88},{},[5566],{"data":5567,"marks":5568,"value":117,"nodeType":83},{},[],{"metadata":5570,"sys":5573,"fields":5578},{"tags":5571,"concepts":5572},[],[],{"space":5574,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":5576,"publishedVersion":63,"revision":45,"locale":29},{"sys":5575},{"type":12,"linkType":13,"id":14},{"sys":5577},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":5579},{"url":478,"details":5580,"fileName":484,"contentType":485},{"size":480,"image":5581},{"width":482,"height":483},{"sys":5583,"fields":5586},{"id":5584,"createdAt":5585},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":5587,"slug":5588,"articleIntro":-1,"category":5589},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[5590],{"metadata":5591,"sys":5594,"fields":5601},{"tags":5592,"concepts":5593},[],[],{"space":5595,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":5597,"publishedVersion":434,"revision":63,"contentType":5599,"locale":29},{"sys":5596},{"type":12,"linkType":13,"id":14},{"sys":5598},{"id":21,"type":12,"linkType":22},{"sys":5600},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":5602,"metaTitle":444,"metaDescription":445,"mainTitle":5603,"subtitle":463,"heroImage":5618,"ctaButton":486,"ctaLink":487},[443],{"data":5604,"content":5605,"nodeType":75},{},[5606,5612],{"data":5607,"content":5608,"nodeType":456},{},[5609],{"data":5610,"marks":5611,"value":455,"nodeType":83},{},[],{"data":5613,"content":5614,"nodeType":88},{},[5615],{"data":5616,"marks":5617,"value":117,"nodeType":83},{},[],{"metadata":5619,"sys":5622,"fields":5627},{"tags":5620,"concepts":5621},[],[],{"space":5623,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":5625,"publishedVersion":63,"revision":45,"locale":29},{"sys":5624},{"type":12,"linkType":13,"id":14},{"sys":5626},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":5628},{"url":478,"details":5629,"fileName":484,"contentType":485},{"size":480,"image":5630},{"width":482,"height":483},{"sys":5632,"fields":5635},{"id":5633,"createdAt":5634},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":5636,"slug":5637,"articleIntro":5636,"category":5638},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[5639],{"metadata":5640,"sys":5643,"fields":5650},{"tags":5641,"concepts":5642},[],[],{"space":5644,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":5646,"publishedVersion":434,"revision":63,"contentType":5648,"locale":29},{"sys":5645},{"type":12,"linkType":13,"id":14},{"sys":5647},{"id":21,"type":12,"linkType":22},{"sys":5649},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":5651,"metaTitle":444,"metaDescription":445,"mainTitle":5652,"subtitle":463,"heroImage":5667,"ctaButton":486,"ctaLink":487},[443],{"data":5653,"content":5654,"nodeType":75},{},[5655,5661],{"data":5656,"content":5657,"nodeType":456},{},[5658],{"data":5659,"marks":5660,"value":455,"nodeType":83},{},[],{"data":5662,"content":5663,"nodeType":88},{},[5664],{"data":5665,"marks":5666,"value":117,"nodeType":83},{},[],{"metadata":5668,"sys":5671,"fields":5676},{"tags":5669,"concepts":5670},[],[],{"space":5672,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":5674,"publishedVersion":63,"revision":45,"locale":29},{"sys":5673},{"type":12,"linkType":13,"id":14},{"sys":5675},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":5677},{"url":478,"details":5678,"fileName":484,"contentType":485},{"size":480,"image":5679},{"width":482,"height":483},{"sys":5681,"fields":5684},{"id":5682,"createdAt":5683},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":5685,"slug":5686,"articleIntro":5685,"category":5687},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[5688],{"metadata":5689,"sys":5692,"fields":5699},{"tags":5690,"concepts":5691},[],[],{"space":5693,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":5695,"publishedVersion":434,"revision":63,"contentType":5697,"locale":29},{"sys":5694},{"type":12,"linkType":13,"id":14},{"sys":5696},{"id":21,"type":12,"linkType":22},{"sys":5698},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":5700,"metaTitle":444,"metaDescription":445,"mainTitle":5701,"subtitle":463,"heroImage":5716,"ctaButton":486,"ctaLink":487},[443],{"data":5702,"content":5703,"nodeType":75},{},[5704,5710],{"data":5705,"content":5706,"nodeType":456},{},[5707],{"data":5708,"marks":5709,"value":455,"nodeType":83},{},[],{"data":5711,"content":5712,"nodeType":88},{},[5713],{"data":5714,"marks":5715,"value":117,"nodeType":83},{},[],{"metadata":5717,"sys":5720,"fields":5725},{"tags":5718,"concepts":5719},[],[],{"space":5721,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":5723,"publishedVersion":63,"revision":45,"locale":29},{"sys":5722},{"type":12,"linkType":13,"id":14},{"sys":5724},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":5726},{"url":478,"details":5727,"fileName":484,"contentType":485},{"size":480,"image":5728},{"width":482,"height":483},{"sys":5730,"fields":5733},{"id":5731,"createdAt":5732},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":5734,"slug":5735,"articleIntro":5734,"category":5736},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[5737],{"metadata":5738,"sys":5741,"fields":5748},{"tags":5739,"concepts":5740},[],[],{"space":5742,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":5744,"publishedVersion":434,"revision":63,"contentType":5746,"locale":29},{"sys":5743},{"type":12,"linkType":13,"id":14},{"sys":5745},{"id":21,"type":12,"linkType":22},{"sys":5747},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":5749,"metaTitle":444,"metaDescription":445,"mainTitle":5750,"subtitle":463,"heroImage":5765,"ctaButton":486,"ctaLink":487},[443],{"data":5751,"content":5752,"nodeType":75},{},[5753,5759],{"data":5754,"content":5755,"nodeType":456},{},[5756],{"data":5757,"marks":5758,"value":455,"nodeType":83},{},[],{"data":5760,"content":5761,"nodeType":88},{},[5762],{"data":5763,"marks":5764,"value":117,"nodeType":83},{},[],{"metadata":5766,"sys":5769,"fields":5774},{"tags":5767,"concepts":5768},[],[],{"space":5770,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":5772,"publishedVersion":63,"revision":45,"locale":29},{"sys":5771},{"type":12,"linkType":13,"id":14},{"sys":5773},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":5775},{"url":478,"details":5776,"fileName":484,"contentType":485},{"size":480,"image":5777},{"width":482,"height":483},{"sys":5779,"fields":5782},{"id":5780,"createdAt":5781},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":5783,"slug":5784,"articleIntro":5783,"category":5785},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[5786],{"metadata":5787,"sys":5790,"fields":5797},{"tags":5788,"concepts":5789},[],[],{"space":5791,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":5793,"publishedVersion":434,"revision":63,"contentType":5795,"locale":29},{"sys":5792},{"type":12,"linkType":13,"id":14},{"sys":5794},{"id":21,"type":12,"linkType":22},{"sys":5796},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":5798,"metaTitle":444,"metaDescription":445,"mainTitle":5799,"subtitle":463,"heroImage":5814,"ctaButton":486,"ctaLink":487},[443],{"data":5800,"content":5801,"nodeType":75},{},[5802,5808],{"data":5803,"content":5804,"nodeType":456},{},[5805],{"data":5806,"marks":5807,"value":455,"nodeType":83},{},[],{"data":5809,"content":5810,"nodeType":88},{},[5811],{"data":5812,"marks":5813,"value":117,"nodeType":83},{},[],{"metadata":5815,"sys":5818,"fields":5823},{"tags":5816,"concepts":5817},[],[],{"space":5819,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":5821,"publishedVersion":63,"revision":45,"locale":29},{"sys":5820},{"type":12,"linkType":13,"id":14},{"sys":5822},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":5824},{"url":478,"details":5825,"fileName":484,"contentType":485},{"size":480,"image":5826},{"width":482,"height":483},{"sys":5828,"fields":5831},{"id":5829,"createdAt":5830},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":5832,"slug":5833,"articleIntro":-1,"category":5834},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[5835],{"metadata":5836,"sys":5839,"fields":5846},{"tags":5837,"concepts":5838},[],[],{"space":5840,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":5842,"publishedVersion":434,"revision":63,"contentType":5844,"locale":29},{"sys":5841},{"type":12,"linkType":13,"id":14},{"sys":5843},{"id":21,"type":12,"linkType":22},{"sys":5845},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":5847,"metaTitle":444,"metaDescription":445,"mainTitle":5848,"subtitle":463,"heroImage":5863,"ctaButton":486,"ctaLink":487},[443],{"data":5849,"content":5850,"nodeType":75},{},[5851,5857],{"data":5852,"content":5853,"nodeType":456},{},[5854],{"data":5855,"marks":5856,"value":455,"nodeType":83},{},[],{"data":5858,"content":5859,"nodeType":88},{},[5860],{"data":5861,"marks":5862,"value":117,"nodeType":83},{},[],{"metadata":5864,"sys":5867,"fields":5872},{"tags":5865,"concepts":5866},[],[],{"space":5868,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":5870,"publishedVersion":63,"revision":45,"locale":29},{"sys":5869},{"type":12,"linkType":13,"id":14},{"sys":5871},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":5873},{"url":478,"details":5874,"fileName":484,"contentType":485},{"size":480,"image":5875},{"width":482,"height":483},{"sys":5877,"fields":5880},{"id":5878,"createdAt":5879},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":5881,"slug":5882,"articleIntro":5881,"category":5883},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[5884],{"metadata":5885,"sys":5888,"fields":5895},{"tags":5886,"concepts":5887},[],[],{"space":5889,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":5891,"publishedVersion":434,"revision":63,"contentType":5893,"locale":29},{"sys":5890},{"type":12,"linkType":13,"id":14},{"sys":5892},{"id":21,"type":12,"linkType":22},{"sys":5894},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":5896,"metaTitle":444,"metaDescription":445,"mainTitle":5897,"subtitle":463,"heroImage":5912,"ctaButton":486,"ctaLink":487},[443],{"data":5898,"content":5899,"nodeType":75},{},[5900,5906],{"data":5901,"content":5902,"nodeType":456},{},[5903],{"data":5904,"marks":5905,"value":455,"nodeType":83},{},[],{"data":5907,"content":5908,"nodeType":88},{},[5909],{"data":5910,"marks":5911,"value":117,"nodeType":83},{},[],{"metadata":5913,"sys":5916,"fields":5921},{"tags":5914,"concepts":5915},[],[],{"space":5917,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":5919,"publishedVersion":63,"revision":45,"locale":29},{"sys":5918},{"type":12,"linkType":13,"id":14},{"sys":5920},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":5922},{"url":478,"details":5923,"fileName":484,"contentType":485},{"size":480,"image":5924},{"width":482,"height":483},{"sys":5926,"fields":5929},{"id":5927,"createdAt":5928},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":5930,"slug":5931,"articleIntro":-1,"category":5932},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[5933],{"metadata":5934,"sys":5937,"fields":5944},{"tags":5935,"concepts":5936},[],[],{"space":5938,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":5940,"publishedVersion":434,"revision":63,"contentType":5942,"locale":29},{"sys":5939},{"type":12,"linkType":13,"id":14},{"sys":5941},{"id":21,"type":12,"linkType":22},{"sys":5943},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":5945,"metaTitle":444,"metaDescription":445,"mainTitle":5946,"subtitle":463,"heroImage":5961,"ctaButton":486,"ctaLink":487},[443],{"data":5947,"content":5948,"nodeType":75},{},[5949,5955],{"data":5950,"content":5951,"nodeType":456},{},[5952],{"data":5953,"marks":5954,"value":455,"nodeType":83},{},[],{"data":5956,"content":5957,"nodeType":88},{},[5958],{"data":5959,"marks":5960,"value":117,"nodeType":83},{},[],{"metadata":5962,"sys":5965,"fields":5970},{"tags":5963,"concepts":5964},[],[],{"space":5966,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":5968,"publishedVersion":63,"revision":45,"locale":29},{"sys":5967},{"type":12,"linkType":13,"id":14},{"sys":5969},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":5971},{"url":478,"details":5972,"fileName":484,"contentType":485},{"size":480,"image":5973},{"width":482,"height":483},{"sys":5975,"fields":5978},{"id":5976,"createdAt":5977},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":5979,"slug":5980,"articleIntro":5979,"category":5981},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[5982],{"metadata":5983,"sys":5986,"fields":5993},{"tags":5984,"concepts":5985},[],[],{"space":5987,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":5989,"publishedVersion":434,"revision":63,"contentType":5991,"locale":29},{"sys":5988},{"type":12,"linkType":13,"id":14},{"sys":5990},{"id":21,"type":12,"linkType":22},{"sys":5992},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":5994,"metaTitle":444,"metaDescription":445,"mainTitle":5995,"subtitle":463,"heroImage":6010,"ctaButton":486,"ctaLink":487},[443],{"data":5996,"content":5997,"nodeType":75},{},[5998,6004],{"data":5999,"content":6000,"nodeType":456},{},[6001],{"data":6002,"marks":6003,"value":455,"nodeType":83},{},[],{"data":6005,"content":6006,"nodeType":88},{},[6007],{"data":6008,"marks":6009,"value":117,"nodeType":83},{},[],{"metadata":6011,"sys":6014,"fields":6019},{"tags":6012,"concepts":6013},[],[],{"space":6015,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":6017,"publishedVersion":63,"revision":45,"locale":29},{"sys":6016},{"type":12,"linkType":13,"id":14},{"sys":6018},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":6020},{"url":478,"details":6021,"fileName":484,"contentType":485},{"size":480,"image":6022},{"width":482,"height":483},{"sys":6024,"fields":6027},{"id":6025,"createdAt":6026},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":6028,"slug":6029,"articleIntro":6028,"category":6030},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[6031],{"metadata":6032,"sys":6035,"fields":6042},{"tags":6033,"concepts":6034},[],[],{"space":6036,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":6038,"publishedVersion":434,"revision":63,"contentType":6040,"locale":29},{"sys":6037},{"type":12,"linkType":13,"id":14},{"sys":6039},{"id":21,"type":12,"linkType":22},{"sys":6041},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":6043,"metaTitle":444,"metaDescription":445,"mainTitle":6044,"subtitle":463,"heroImage":6059,"ctaButton":486,"ctaLink":487},[443],{"data":6045,"content":6046,"nodeType":75},{},[6047,6053],{"data":6048,"content":6049,"nodeType":456},{},[6050],{"data":6051,"marks":6052,"value":455,"nodeType":83},{},[],{"data":6054,"content":6055,"nodeType":88},{},[6056],{"data":6057,"marks":6058,"value":117,"nodeType":83},{},[],{"metadata":6060,"sys":6063,"fields":6068},{"tags":6061,"concepts":6062},[],[],{"space":6064,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":6066,"publishedVersion":63,"revision":45,"locale":29},{"sys":6065},{"type":12,"linkType":13,"id":14},{"sys":6067},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":6069},{"url":478,"details":6070,"fileName":484,"contentType":485},{"size":480,"image":6071},{"width":482,"height":483},{"sys":6073,"fields":6076},{"id":6074,"createdAt":6075},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":6077,"slug":6078,"articleIntro":6077,"category":6079},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[6080],{"metadata":6081,"sys":6084,"fields":6091},{"tags":6082,"concepts":6083},[],[],{"space":6085,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":6087,"publishedVersion":434,"revision":63,"contentType":6089,"locale":29},{"sys":6086},{"type":12,"linkType":13,"id":14},{"sys":6088},{"id":21,"type":12,"linkType":22},{"sys":6090},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":6092,"metaTitle":444,"metaDescription":445,"mainTitle":6093,"subtitle":463,"heroImage":6108,"ctaButton":486,"ctaLink":487},[443],{"data":6094,"content":6095,"nodeType":75},{},[6096,6102],{"data":6097,"content":6098,"nodeType":456},{},[6099],{"data":6100,"marks":6101,"value":455,"nodeType":83},{},[],{"data":6103,"content":6104,"nodeType":88},{},[6105],{"data":6106,"marks":6107,"value":117,"nodeType":83},{},[],{"metadata":6109,"sys":6112,"fields":6117},{"tags":6110,"concepts":6111},[],[],{"space":6113,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":6115,"publishedVersion":63,"revision":45,"locale":29},{"sys":6114},{"type":12,"linkType":13,"id":14},{"sys":6116},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":6118},{"url":478,"details":6119,"fileName":484,"contentType":485},{"size":480,"image":6120},{"width":482,"height":483},{"sys":6122,"fields":6125},{"id":6123,"createdAt":6124},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":6126,"slug":6127,"articleIntro":6126,"category":6128},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[6129],{"metadata":6130,"sys":6133,"fields":6140},{"tags":6131,"concepts":6132},[],[],{"space":6134,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":6136,"publishedVersion":434,"revision":63,"contentType":6138,"locale":29},{"sys":6135},{"type":12,"linkType":13,"id":14},{"sys":6137},{"id":21,"type":12,"linkType":22},{"sys":6139},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":6141,"metaTitle":444,"metaDescription":445,"mainTitle":6142,"subtitle":463,"heroImage":6157,"ctaButton":486,"ctaLink":487},[443],{"data":6143,"content":6144,"nodeType":75},{},[6145,6151],{"data":6146,"content":6147,"nodeType":456},{},[6148],{"data":6149,"marks":6150,"value":455,"nodeType":83},{},[],{"data":6152,"content":6153,"nodeType":88},{},[6154],{"data":6155,"marks":6156,"value":117,"nodeType":83},{},[],{"metadata":6158,"sys":6161,"fields":6166},{"tags":6159,"concepts":6160},[],[],{"space":6162,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":6164,"publishedVersion":63,"revision":45,"locale":29},{"sys":6163},{"type":12,"linkType":13,"id":14},{"sys":6165},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":6167},{"url":478,"details":6168,"fileName":484,"contentType":485},{"size":480,"image":6169},{"width":482,"height":483},{"sys":6171,"fields":6174},{"id":6172,"createdAt":6173},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":6175,"slug":6176,"articleIntro":6175,"category":6177},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[6178],{"metadata":6179,"sys":6182,"fields":6189},{"tags":6180,"concepts":6181},[],[],{"space":6183,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":6185,"publishedVersion":434,"revision":63,"contentType":6187,"locale":29},{"sys":6184},{"type":12,"linkType":13,"id":14},{"sys":6186},{"id":21,"type":12,"linkType":22},{"sys":6188},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":6190,"metaTitle":444,"metaDescription":445,"mainTitle":6191,"subtitle":463,"heroImage":6206,"ctaButton":486,"ctaLink":487},[443],{"data":6192,"content":6193,"nodeType":75},{},[6194,6200],{"data":6195,"content":6196,"nodeType":456},{},[6197],{"data":6198,"marks":6199,"value":455,"nodeType":83},{},[],{"data":6201,"content":6202,"nodeType":88},{},[6203],{"data":6204,"marks":6205,"value":117,"nodeType":83},{},[],{"metadata":6207,"sys":6210,"fields":6215},{"tags":6208,"concepts":6209},[],[],{"space":6211,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":6213,"publishedVersion":63,"revision":45,"locale":29},{"sys":6212},{"type":12,"linkType":13,"id":14},{"sys":6214},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":6216},{"url":478,"details":6217,"fileName":484,"contentType":485},{"size":480,"image":6218},{"width":482,"height":483},{"sys":6220,"fields":6223},{"id":6221,"createdAt":6222},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":6224,"slug":6225,"articleIntro":-1,"category":6226},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[6227],{"metadata":6228,"sys":6231,"fields":6238},{"tags":6229,"concepts":6230},[],[],{"space":6232,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":6234,"publishedVersion":434,"revision":63,"contentType":6236,"locale":29},{"sys":6233},{"type":12,"linkType":13,"id":14},{"sys":6235},{"id":21,"type":12,"linkType":22},{"sys":6237},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":6239,"metaTitle":444,"metaDescription":445,"mainTitle":6240,"subtitle":463,"heroImage":6255,"ctaButton":486,"ctaLink":487},[443],{"data":6241,"content":6242,"nodeType":75},{},[6243,6249],{"data":6244,"content":6245,"nodeType":456},{},[6246],{"data":6247,"marks":6248,"value":455,"nodeType":83},{},[],{"data":6250,"content":6251,"nodeType":88},{},[6252],{"data":6253,"marks":6254,"value":117,"nodeType":83},{},[],{"metadata":6256,"sys":6259,"fields":6264},{"tags":6257,"concepts":6258},[],[],{"space":6260,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":6262,"publishedVersion":63,"revision":45,"locale":29},{"sys":6261},{"type":12,"linkType":13,"id":14},{"sys":6263},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":6265},{"url":478,"details":6266,"fileName":484,"contentType":485},{"size":480,"image":6267},{"width":482,"height":483},{"sys":6269,"fields":6272},{"id":6270,"createdAt":6271},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":6273,"slug":6274,"articleIntro":6273,"category":6275},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[6276],{"metadata":6277,"sys":6280,"fields":6287},{"tags":6278,"concepts":6279},[],[],{"space":6281,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":6283,"publishedVersion":434,"revision":63,"contentType":6285,"locale":29},{"sys":6282},{"type":12,"linkType":13,"id":14},{"sys":6284},{"id":21,"type":12,"linkType":22},{"sys":6286},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":6288,"metaTitle":444,"metaDescription":445,"mainTitle":6289,"subtitle":463,"heroImage":6304,"ctaButton":486,"ctaLink":487},[443],{"data":6290,"content":6291,"nodeType":75},{},[6292,6298],{"data":6293,"content":6294,"nodeType":456},{},[6295],{"data":6296,"marks":6297,"value":455,"nodeType":83},{},[],{"data":6299,"content":6300,"nodeType":88},{},[6301],{"data":6302,"marks":6303,"value":117,"nodeType":83},{},[],{"metadata":6305,"sys":6308,"fields":6313},{"tags":6306,"concepts":6307},[],[],{"space":6309,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":6311,"publishedVersion":63,"revision":45,"locale":29},{"sys":6310},{"type":12,"linkType":13,"id":14},{"sys":6312},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":6314},{"url":478,"details":6315,"fileName":484,"contentType":485},{"size":480,"image":6316},{"width":482,"height":483},{"sys":6318,"fields":6321},{"id":6319,"createdAt":6320},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":6322,"slug":6323,"articleIntro":6322,"category":6324},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[6325],{"metadata":6326,"sys":6329,"fields":6336},{"tags":6327,"concepts":6328},[],[],{"space":6330,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":6332,"publishedVersion":434,"revision":63,"contentType":6334,"locale":29},{"sys":6331},{"type":12,"linkType":13,"id":14},{"sys":6333},{"id":21,"type":12,"linkType":22},{"sys":6335},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":6337,"metaTitle":444,"metaDescription":445,"mainTitle":6338,"subtitle":463,"heroImage":6353,"ctaButton":486,"ctaLink":487},[443],{"data":6339,"content":6340,"nodeType":75},{},[6341,6347],{"data":6342,"content":6343,"nodeType":456},{},[6344],{"data":6345,"marks":6346,"value":455,"nodeType":83},{},[],{"data":6348,"content":6349,"nodeType":88},{},[6350],{"data":6351,"marks":6352,"value":117,"nodeType":83},{},[],{"metadata":6354,"sys":6357,"fields":6362},{"tags":6355,"concepts":6356},[],[],{"space":6358,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":6360,"publishedVersion":63,"revision":45,"locale":29},{"sys":6359},{"type":12,"linkType":13,"id":14},{"sys":6361},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":6363},{"url":478,"details":6364,"fileName":484,"contentType":485},{"size":480,"image":6365},{"width":482,"height":483},{"sys":6367,"fields":6370},{"id":6368,"createdAt":6369},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":6371,"slug":6372,"articleIntro":6371,"category":6373},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[6374],{"metadata":6375,"sys":6378,"fields":6385},{"tags":6376,"concepts":6377},[],[],{"space":6379,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":6381,"publishedVersion":434,"revision":63,"contentType":6383,"locale":29},{"sys":6380},{"type":12,"linkType":13,"id":14},{"sys":6382},{"id":21,"type":12,"linkType":22},{"sys":6384},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":6386,"metaTitle":444,"metaDescription":445,"mainTitle":6387,"subtitle":463,"heroImage":6402,"ctaButton":486,"ctaLink":487},[443],{"data":6388,"content":6389,"nodeType":75},{},[6390,6396],{"data":6391,"content":6392,"nodeType":456},{},[6393],{"data":6394,"marks":6395,"value":455,"nodeType":83},{},[],{"data":6397,"content":6398,"nodeType":88},{},[6399],{"data":6400,"marks":6401,"value":117,"nodeType":83},{},[],{"metadata":6403,"sys":6406,"fields":6411},{"tags":6404,"concepts":6405},[],[],{"space":6407,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":6409,"publishedVersion":63,"revision":45,"locale":29},{"sys":6408},{"type":12,"linkType":13,"id":14},{"sys":6410},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":6412},{"url":478,"details":6413,"fileName":484,"contentType":485},{"size":480,"image":6414},{"width":482,"height":483},{"sys":6416,"fields":6419},{"id":6417,"createdAt":6418},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":6420,"slug":6421,"articleIntro":6420,"category":6422},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[6423],{"metadata":6424,"sys":6427,"fields":6434},{"tags":6425,"concepts":6426},[],[],{"space":6428,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":6430,"publishedVersion":434,"revision":63,"contentType":6432,"locale":29},{"sys":6429},{"type":12,"linkType":13,"id":14},{"sys":6431},{"id":21,"type":12,"linkType":22},{"sys":6433},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":6435,"metaTitle":444,"metaDescription":445,"mainTitle":6436,"subtitle":463,"heroImage":6451,"ctaButton":486,"ctaLink":487},[443],{"data":6437,"content":6438,"nodeType":75},{},[6439,6445],{"data":6440,"content":6441,"nodeType":456},{},[6442],{"data":6443,"marks":6444,"value":455,"nodeType":83},{},[],{"data":6446,"content":6447,"nodeType":88},{},[6448],{"data":6449,"marks":6450,"value":117,"nodeType":83},{},[],{"metadata":6452,"sys":6455,"fields":6460},{"tags":6453,"concepts":6454},[],[],{"space":6456,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":6458,"publishedVersion":63,"revision":45,"locale":29},{"sys":6457},{"type":12,"linkType":13,"id":14},{"sys":6459},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":6461},{"url":478,"details":6462,"fileName":484,"contentType":485},{"size":480,"image":6463},{"width":482,"height":483},{"sys":6465,"fields":6468},{"id":6466,"createdAt":6467},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":6469,"slug":6470,"articleIntro":6471,"category":6472},"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. ",[6473],{"metadata":6474,"sys":6477,"fields":6484},{"tags":6475,"concepts":6476},[],[],{"space":6478,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":6480,"publishedVersion":434,"revision":63,"contentType":6482,"locale":29},{"sys":6479},{"type":12,"linkType":13,"id":14},{"sys":6481},{"id":21,"type":12,"linkType":22},{"sys":6483},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":6485,"metaTitle":444,"metaDescription":445,"mainTitle":6486,"subtitle":463,"heroImage":6501,"ctaButton":486,"ctaLink":487},[443],{"data":6487,"content":6488,"nodeType":75},{},[6489,6495],{"data":6490,"content":6491,"nodeType":456},{},[6492],{"data":6493,"marks":6494,"value":455,"nodeType":83},{},[],{"data":6496,"content":6497,"nodeType":88},{},[6498],{"data":6499,"marks":6500,"value":117,"nodeType":83},{},[],{"metadata":6502,"sys":6505,"fields":6510},{"tags":6503,"concepts":6504},[],[],{"space":6506,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":6508,"publishedVersion":63,"revision":45,"locale":29},{"sys":6507},{"type":12,"linkType":13,"id":14},{"sys":6509},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":6511},{"url":478,"details":6512,"fileName":484,"contentType":485},{"size":480,"image":6513},{"width":482,"height":483},{"sys":6515,"fields":6518},{"id":6516,"createdAt":6517},"2AsCehfNKF5belxwySwOk8","2025-05-27T13:57:19.087Z",{"title":6519,"slug":6520,"articleIntro":6519,"category":6521},"2611 - Actions","compte-2611-actions",[6522],{"metadata":6523,"sys":6526,"fields":6533},{"tags":6524,"concepts":6525},[],[],{"space":6527,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":6529,"publishedVersion":434,"revision":63,"contentType":6531,"locale":29},{"sys":6528},{"type":12,"linkType":13,"id":14},{"sys":6530},{"id":21,"type":12,"linkType":22},{"sys":6532},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":6534,"metaTitle":444,"metaDescription":445,"mainTitle":6535,"subtitle":463,"heroImage":6550,"ctaButton":486,"ctaLink":487},[443],{"data":6536,"content":6537,"nodeType":75},{},[6538,6544],{"data":6539,"content":6540,"nodeType":456},{},[6541],{"data":6542,"marks":6543,"value":455,"nodeType":83},{},[],{"data":6545,"content":6546,"nodeType":88},{},[6547],{"data":6548,"marks":6549,"value":117,"nodeType":83},{},[],{"metadata":6551,"sys":6554,"fields":6559},{"tags":6552,"concepts":6553},[],[],{"space":6555,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":6557,"publishedVersion":63,"revision":45,"locale":29},{"sys":6556},{"type":12,"linkType":13,"id":14},{"sys":6558},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":6560},{"url":478,"details":6561,"fileName":484,"contentType":485},{"size":480,"image":6562},{"width":482,"height":483},{"sys":6564,"fields":6567},{"id":6565,"createdAt":6566},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":6568,"slug":6569,"articleIntro":-1,"category":6570},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[6571],{"metadata":6572,"sys":6575,"fields":6582},{"tags":6573,"concepts":6574},[],[],{"space":6576,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":6578,"publishedVersion":434,"revision":63,"contentType":6580,"locale":29},{"sys":6577},{"type":12,"linkType":13,"id":14},{"sys":6579},{"id":21,"type":12,"linkType":22},{"sys":6581},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":6583,"metaTitle":444,"metaDescription":445,"mainTitle":6584,"subtitle":463,"heroImage":6599,"ctaButton":486,"ctaLink":487},[443],{"data":6585,"content":6586,"nodeType":75},{},[6587,6593],{"data":6588,"content":6589,"nodeType":456},{},[6590],{"data":6591,"marks":6592,"value":455,"nodeType":83},{},[],{"data":6594,"content":6595,"nodeType":88},{},[6596],{"data":6597,"marks":6598,"value":117,"nodeType":83},{},[],{"metadata":6600,"sys":6603,"fields":6608},{"tags":6601,"concepts":6602},[],[],{"space":6604,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":6606,"publishedVersion":63,"revision":45,"locale":29},{"sys":6605},{"type":12,"linkType":13,"id":14},{"sys":6607},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":6609},{"url":478,"details":6610,"fileName":484,"contentType":485},{"size":480,"image":6611},{"width":482,"height":483},{"sys":6613,"fields":6616},{"id":6614,"createdAt":6615},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":6617,"slug":6618,"articleIntro":6617,"category":6619},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[6620],{"metadata":6621,"sys":6624,"fields":6631},{"tags":6622,"concepts":6623},[],[],{"space":6625,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":6627,"publishedVersion":434,"revision":63,"contentType":6629,"locale":29},{"sys":6626},{"type":12,"linkType":13,"id":14},{"sys":6628},{"id":21,"type":12,"linkType":22},{"sys":6630},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":6632,"metaTitle":444,"metaDescription":445,"mainTitle":6633,"subtitle":463,"heroImage":6648,"ctaButton":486,"ctaLink":487},[443],{"data":6634,"content":6635,"nodeType":75},{},[6636,6642],{"data":6637,"content":6638,"nodeType":456},{},[6639],{"data":6640,"marks":6641,"value":455,"nodeType":83},{},[],{"data":6643,"content":6644,"nodeType":88},{},[6645],{"data":6646,"marks":6647,"value":117,"nodeType":83},{},[],{"metadata":6649,"sys":6652,"fields":6657},{"tags":6650,"concepts":6651},[],[],{"space":6653,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":6655,"publishedVersion":63,"revision":45,"locale":29},{"sys":6654},{"type":12,"linkType":13,"id":14},{"sys":6656},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":6658},{"url":478,"details":6659,"fileName":484,"contentType":485},{"size":480,"image":6660},{"width":482,"height":483},{"sys":6662,"fields":6665},{"id":6663,"createdAt":6664},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":6666,"slug":6667,"articleIntro":-1,"category":6668},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[6669],{"metadata":6670,"sys":6673,"fields":6680},{"tags":6671,"concepts":6672},[],[],{"space":6674,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":6676,"publishedVersion":434,"revision":63,"contentType":6678,"locale":29},{"sys":6675},{"type":12,"linkType":13,"id":14},{"sys":6677},{"id":21,"type":12,"linkType":22},{"sys":6679},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":6681,"metaTitle":444,"metaDescription":445,"mainTitle":6682,"subtitle":463,"heroImage":6697,"ctaButton":486,"ctaLink":487},[443],{"data":6683,"content":6684,"nodeType":75},{},[6685,6691],{"data":6686,"content":6687,"nodeType":456},{},[6688],{"data":6689,"marks":6690,"value":455,"nodeType":83},{},[],{"data":6692,"content":6693,"nodeType":88},{},[6694],{"data":6695,"marks":6696,"value":117,"nodeType":83},{},[],{"metadata":6698,"sys":6701,"fields":6706},{"tags":6699,"concepts":6700},[],[],{"space":6702,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":6704,"publishedVersion":63,"revision":45,"locale":29},{"sys":6703},{"type":12,"linkType":13,"id":14},{"sys":6705},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":6707},{"url":478,"details":6708,"fileName":484,"contentType":485},{"size":480,"image":6709},{"width":482,"height":483},{"sys":6711,"fields":6714},{"id":6712,"createdAt":6713},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":6715,"slug":6716,"articleIntro":6715,"category":6717},"426 - Personnel - Dépôts","compte-426-personnel-depots",[6718],{"metadata":6719,"sys":6722,"fields":6729},{"tags":6720,"concepts":6721},[],[],{"space":6723,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":6725,"publishedVersion":434,"revision":63,"contentType":6727,"locale":29},{"sys":6724},{"type":12,"linkType":13,"id":14},{"sys":6726},{"id":21,"type":12,"linkType":22},{"sys":6728},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":6730,"metaTitle":444,"metaDescription":445,"mainTitle":6731,"subtitle":463,"heroImage":6746,"ctaButton":486,"ctaLink":487},[443],{"data":6732,"content":6733,"nodeType":75},{},[6734,6740],{"data":6735,"content":6736,"nodeType":456},{},[6737],{"data":6738,"marks":6739,"value":455,"nodeType":83},{},[],{"data":6741,"content":6742,"nodeType":88},{},[6743],{"data":6744,"marks":6745,"value":117,"nodeType":83},{},[],{"metadata":6747,"sys":6750,"fields":6755},{"tags":6748,"concepts":6749},[],[],{"space":6751,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":6753,"publishedVersion":63,"revision":45,"locale":29},{"sys":6752},{"type":12,"linkType":13,"id":14},{"sys":6754},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":6756},{"url":478,"details":6757,"fileName":484,"contentType":485},{"size":480,"image":6758},{"width":482,"height":483},{"sys":6760,"fields":6763},{"id":6761,"createdAt":6762},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":6764,"slug":6765,"articleIntro":6764,"category":6766},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[6767],{"metadata":6768,"sys":6771,"fields":6778},{"tags":6769,"concepts":6770},[],[],{"space":6772,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":6774,"publishedVersion":434,"revision":63,"contentType":6776,"locale":29},{"sys":6773},{"type":12,"linkType":13,"id":14},{"sys":6775},{"id":21,"type":12,"linkType":22},{"sys":6777},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":6779,"metaTitle":444,"metaDescription":445,"mainTitle":6780,"subtitle":463,"heroImage":6795,"ctaButton":486,"ctaLink":487},[443],{"data":6781,"content":6782,"nodeType":75},{},[6783,6789],{"data":6784,"content":6785,"nodeType":456},{},[6786],{"data":6787,"marks":6788,"value":455,"nodeType":83},{},[],{"data":6790,"content":6791,"nodeType":88},{},[6792],{"data":6793,"marks":6794,"value":117,"nodeType":83},{},[],{"metadata":6796,"sys":6799,"fields":6804},{"tags":6797,"concepts":6798},[],[],{"space":6800,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":6802,"publishedVersion":63,"revision":45,"locale":29},{"sys":6801},{"type":12,"linkType":13,"id":14},{"sys":6803},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":6805},{"url":478,"details":6806,"fileName":484,"contentType":485},{"size":480,"image":6807},{"width":482,"height":483},{"sys":6809,"fields":6812},{"id":6810,"createdAt":6811},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":6813,"slug":6814,"articleIntro":-1,"category":6815},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[6816],{"metadata":6817,"sys":6820,"fields":6827},{"tags":6818,"concepts":6819},[],[],{"space":6821,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":6823,"publishedVersion":434,"revision":63,"contentType":6825,"locale":29},{"sys":6822},{"type":12,"linkType":13,"id":14},{"sys":6824},{"id":21,"type":12,"linkType":22},{"sys":6826},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":6828,"metaTitle":444,"metaDescription":445,"mainTitle":6829,"subtitle":463,"heroImage":6844,"ctaButton":486,"ctaLink":487},[443],{"data":6830,"content":6831,"nodeType":75},{},[6832,6838],{"data":6833,"content":6834,"nodeType":456},{},[6835],{"data":6836,"marks":6837,"value":455,"nodeType":83},{},[],{"data":6839,"content":6840,"nodeType":88},{},[6841],{"data":6842,"marks":6843,"value":117,"nodeType":83},{},[],{"metadata":6845,"sys":6848,"fields":6853},{"tags":6846,"concepts":6847},[],[],{"space":6849,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":6851,"publishedVersion":63,"revision":45,"locale":29},{"sys":6850},{"type":12,"linkType":13,"id":14},{"sys":6852},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":6854},{"url":478,"details":6855,"fileName":484,"contentType":485},{"size":480,"image":6856},{"width":482,"height":483},{"sys":6858,"fields":6861},{"id":6859,"createdAt":6860},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":6862,"slug":6863,"articleIntro":6862,"category":6864},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[6865],{"metadata":6866,"sys":6869,"fields":6876},{"tags":6867,"concepts":6868},[],[],{"space":6870,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":6872,"publishedVersion":434,"revision":63,"contentType":6874,"locale":29},{"sys":6871},{"type":12,"linkType":13,"id":14},{"sys":6873},{"id":21,"type":12,"linkType":22},{"sys":6875},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":6877,"metaTitle":444,"metaDescription":445,"mainTitle":6878,"subtitle":463,"heroImage":6893,"ctaButton":486,"ctaLink":487},[443],{"data":6879,"content":6880,"nodeType":75},{},[6881,6887],{"data":6882,"content":6883,"nodeType":456},{},[6884],{"data":6885,"marks":6886,"value":455,"nodeType":83},{},[],{"data":6888,"content":6889,"nodeType":88},{},[6890],{"data":6891,"marks":6892,"value":117,"nodeType":83},{},[],{"metadata":6894,"sys":6897,"fields":6902},{"tags":6895,"concepts":6896},[],[],{"space":6898,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":6900,"publishedVersion":63,"revision":45,"locale":29},{"sys":6899},{"type":12,"linkType":13,"id":14},{"sys":6901},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":6903},{"url":478,"details":6904,"fileName":484,"contentType":485},{"size":480,"image":6905},{"width":482,"height":483},{"sys":6907,"fields":6910},{"id":6908,"createdAt":6909},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":6911,"slug":6912,"articleIntro":6911,"category":6913},"4551 - Principal","compte-4551-principal",[6914],{"metadata":6915,"sys":6918,"fields":6925},{"tags":6916,"concepts":6917},[],[],{"space":6919,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":6921,"publishedVersion":434,"revision":63,"contentType":6923,"locale":29},{"sys":6920},{"type":12,"linkType":13,"id":14},{"sys":6922},{"id":21,"type":12,"linkType":22},{"sys":6924},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":6926,"metaTitle":444,"metaDescription":445,"mainTitle":6927,"subtitle":463,"heroImage":6942,"ctaButton":486,"ctaLink":487},[443],{"data":6928,"content":6929,"nodeType":75},{},[6930,6936],{"data":6931,"content":6932,"nodeType":456},{},[6933],{"data":6934,"marks":6935,"value":455,"nodeType":83},{},[],{"data":6937,"content":6938,"nodeType":88},{},[6939],{"data":6940,"marks":6941,"value":117,"nodeType":83},{},[],{"metadata":6943,"sys":6946,"fields":6951},{"tags":6944,"concepts":6945},[],[],{"space":6947,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":6949,"publishedVersion":63,"revision":45,"locale":29},{"sys":6948},{"type":12,"linkType":13,"id":14},{"sys":6950},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":6952},{"url":478,"details":6953,"fileName":484,"contentType":485},{"size":480,"image":6954},{"width":482,"height":483},{"sys":6956,"fields":6959},{"id":6957,"createdAt":6958},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":6960,"slug":6961,"articleIntro":6960,"category":6962},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[6963],{"metadata":6964,"sys":6967,"fields":6974},{"tags":6965,"concepts":6966},[],[],{"space":6968,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":6970,"publishedVersion":434,"revision":63,"contentType":6972,"locale":29},{"sys":6969},{"type":12,"linkType":13,"id":14},{"sys":6971},{"id":21,"type":12,"linkType":22},{"sys":6973},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":6975,"metaTitle":444,"metaDescription":445,"mainTitle":6976,"subtitle":463,"heroImage":6991,"ctaButton":486,"ctaLink":487},[443],{"data":6977,"content":6978,"nodeType":75},{},[6979,6985],{"data":6980,"content":6981,"nodeType":456},{},[6982],{"data":6983,"marks":6984,"value":455,"nodeType":83},{},[],{"data":6986,"content":6987,"nodeType":88},{},[6988],{"data":6989,"marks":6990,"value":117,"nodeType":83},{},[],{"metadata":6992,"sys":6995,"fields":7000},{"tags":6993,"concepts":6994},[],[],{"space":6996,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":6998,"publishedVersion":63,"revision":45,"locale":29},{"sys":6997},{"type":12,"linkType":13,"id":14},{"sys":6999},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":7001},{"url":478,"details":7002,"fileName":484,"contentType":485},{"size":480,"image":7003},{"width":482,"height":483},{"sys":7005,"fields":7008},{"id":7006,"createdAt":7007},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":7009,"slug":7010,"articleIntro":7009,"category":7011},"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",[7012],{"metadata":7013,"sys":7016,"fields":7023},{"tags":7014,"concepts":7015},[],[],{"space":7017,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":7019,"publishedVersion":434,"revision":63,"contentType":7021,"locale":29},{"sys":7018},{"type":12,"linkType":13,"id":14},{"sys":7020},{"id":21,"type":12,"linkType":22},{"sys":7022},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":7024,"metaTitle":444,"metaDescription":445,"mainTitle":7025,"subtitle":463,"heroImage":7040,"ctaButton":486,"ctaLink":487},[443],{"data":7026,"content":7027,"nodeType":75},{},[7028,7034],{"data":7029,"content":7030,"nodeType":456},{},[7031],{"data":7032,"marks":7033,"value":455,"nodeType":83},{},[],{"data":7035,"content":7036,"nodeType":88},{},[7037],{"data":7038,"marks":7039,"value":117,"nodeType":83},{},[],{"metadata":7041,"sys":7044,"fields":7049},{"tags":7042,"concepts":7043},[],[],{"space":7045,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":7047,"publishedVersion":63,"revision":45,"locale":29},{"sys":7046},{"type":12,"linkType":13,"id":14},{"sys":7048},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":7050},{"url":478,"details":7051,"fileName":484,"contentType":485},{"size":480,"image":7052},{"width":482,"height":483},{"sys":7054,"fields":7057},{"id":7055,"createdAt":7056},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":7058,"slug":7059,"articleIntro":7058,"category":7060},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[7061],{"metadata":7062,"sys":7065,"fields":7072},{"tags":7063,"concepts":7064},[],[],{"space":7066,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":7068,"publishedVersion":434,"revision":63,"contentType":7070,"locale":29},{"sys":7067},{"type":12,"linkType":13,"id":14},{"sys":7069},{"id":21,"type":12,"linkType":22},{"sys":7071},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":7073,"metaTitle":444,"metaDescription":445,"mainTitle":7074,"subtitle":463,"heroImage":7089,"ctaButton":486,"ctaLink":487},[443],{"data":7075,"content":7076,"nodeType":75},{},[7077,7083],{"data":7078,"content":7079,"nodeType":456},{},[7080],{"data":7081,"marks":7082,"value":455,"nodeType":83},{},[],{"data":7084,"content":7085,"nodeType":88},{},[7086],{"data":7087,"marks":7088,"value":117,"nodeType":83},{},[],{"metadata":7090,"sys":7093,"fields":7098},{"tags":7091,"concepts":7092},[],[],{"space":7094,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":7096,"publishedVersion":63,"revision":45,"locale":29},{"sys":7095},{"type":12,"linkType":13,"id":14},{"sys":7097},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":7099},{"url":478,"details":7100,"fileName":484,"contentType":485},{"size":480,"image":7101},{"width":482,"height":483},{"sys":7103,"fields":7106},{"id":7104,"createdAt":7105},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":7107,"slug":7108,"articleIntro":-1,"category":7109},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[7110],{"metadata":7111,"sys":7114,"fields":7121},{"tags":7112,"concepts":7113},[],[],{"space":7115,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":7117,"publishedVersion":434,"revision":63,"contentType":7119,"locale":29},{"sys":7116},{"type":12,"linkType":13,"id":14},{"sys":7118},{"id":21,"type":12,"linkType":22},{"sys":7120},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":7122,"metaTitle":444,"metaDescription":445,"mainTitle":7123,"subtitle":463,"heroImage":7138,"ctaButton":486,"ctaLink":487},[443],{"data":7124,"content":7125,"nodeType":75},{},[7126,7132],{"data":7127,"content":7128,"nodeType":456},{},[7129],{"data":7130,"marks":7131,"value":455,"nodeType":83},{},[],{"data":7133,"content":7134,"nodeType":88},{},[7135],{"data":7136,"marks":7137,"value":117,"nodeType":83},{},[],{"metadata":7139,"sys":7142,"fields":7147},{"tags":7140,"concepts":7141},[],[],{"space":7143,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":7145,"publishedVersion":63,"revision":45,"locale":29},{"sys":7144},{"type":12,"linkType":13,"id":14},{"sys":7146},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":7148},{"url":478,"details":7149,"fileName":484,"contentType":485},{"size":480,"image":7150},{"width":482,"height":483},{"sys":7152,"fields":7155},{"id":7153,"createdAt":7154},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":7156,"slug":7157,"articleIntro":7156,"category":7158},"Classe 15 - Provisions","classe-15-provisions",[7159],{"metadata":7160,"sys":7163,"fields":7170},{"tags":7161,"concepts":7162},[],[],{"space":7164,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":7166,"publishedVersion":434,"revision":63,"contentType":7168,"locale":29},{"sys":7165},{"type":12,"linkType":13,"id":14},{"sys":7167},{"id":21,"type":12,"linkType":22},{"sys":7169},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":7171,"metaTitle":444,"metaDescription":445,"mainTitle":7172,"subtitle":463,"heroImage":7187,"ctaButton":486,"ctaLink":487},[443],{"data":7173,"content":7174,"nodeType":75},{},[7175,7181],{"data":7176,"content":7177,"nodeType":456},{},[7178],{"data":7179,"marks":7180,"value":455,"nodeType":83},{},[],{"data":7182,"content":7183,"nodeType":88},{},[7184],{"data":7185,"marks":7186,"value":117,"nodeType":83},{},[],{"metadata":7188,"sys":7191,"fields":7196},{"tags":7189,"concepts":7190},[],[],{"space":7192,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":7194,"publishedVersion":63,"revision":45,"locale":29},{"sys":7193},{"type":12,"linkType":13,"id":14},{"sys":7195},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":7197},{"url":478,"details":7198,"fileName":484,"contentType":485},{"size":480,"image":7199},{"width":482,"height":483},{"sys":7201,"fields":7204},{"id":7202,"createdAt":7203},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":7205,"slug":7206,"articleIntro":7205,"category":7207},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[7208],{"metadata":7209,"sys":7212,"fields":7219},{"tags":7210,"concepts":7211},[],[],{"space":7213,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":7215,"publishedVersion":434,"revision":63,"contentType":7217,"locale":29},{"sys":7214},{"type":12,"linkType":13,"id":14},{"sys":7216},{"id":21,"type":12,"linkType":22},{"sys":7218},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":7220,"metaTitle":444,"metaDescription":445,"mainTitle":7221,"subtitle":463,"heroImage":7236,"ctaButton":486,"ctaLink":487},[443],{"data":7222,"content":7223,"nodeType":75},{},[7224,7230],{"data":7225,"content":7226,"nodeType":456},{},[7227],{"data":7228,"marks":7229,"value":455,"nodeType":83},{},[],{"data":7231,"content":7232,"nodeType":88},{},[7233],{"data":7234,"marks":7235,"value":117,"nodeType":83},{},[],{"metadata":7237,"sys":7240,"fields":7245},{"tags":7238,"concepts":7239},[],[],{"space":7241,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":7243,"publishedVersion":63,"revision":45,"locale":29},{"sys":7242},{"type":12,"linkType":13,"id":14},{"sys":7244},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":7246},{"url":478,"details":7247,"fileName":484,"contentType":485},{"size":480,"image":7248},{"width":482,"height":483},{"sys":7250,"fields":7253},{"id":7251,"createdAt":7252},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":7254,"slug":7255,"articleIntro":7254,"category":7256},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[7257],{"metadata":7258,"sys":7261,"fields":7268},{"tags":7259,"concepts":7260},[],[],{"space":7262,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":7264,"publishedVersion":434,"revision":63,"contentType":7266,"locale":29},{"sys":7263},{"type":12,"linkType":13,"id":14},{"sys":7265},{"id":21,"type":12,"linkType":22},{"sys":7267},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":7269,"metaTitle":444,"metaDescription":445,"mainTitle":7270,"subtitle":463,"heroImage":7285,"ctaButton":486,"ctaLink":487},[443],{"data":7271,"content":7272,"nodeType":75},{},[7273,7279],{"data":7274,"content":7275,"nodeType":456},{},[7276],{"data":7277,"marks":7278,"value":455,"nodeType":83},{},[],{"data":7280,"content":7281,"nodeType":88},{},[7282],{"data":7283,"marks":7284,"value":117,"nodeType":83},{},[],{"metadata":7286,"sys":7289,"fields":7294},{"tags":7287,"concepts":7288},[],[],{"space":7290,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":7292,"publishedVersion":63,"revision":45,"locale":29},{"sys":7291},{"type":12,"linkType":13,"id":14},{"sys":7293},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":7295},{"url":478,"details":7296,"fileName":484,"contentType":485},{"size":480,"image":7297},{"width":482,"height":483},{"sys":7299,"fields":7302},{"id":7300,"createdAt":7301},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":7303,"slug":7304,"articleIntro":7303,"category":7305},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[7306],{"metadata":7307,"sys":7310,"fields":7317},{"tags":7308,"concepts":7309},[],[],{"space":7311,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":7313,"publishedVersion":434,"revision":63,"contentType":7315,"locale":29},{"sys":7312},{"type":12,"linkType":13,"id":14},{"sys":7314},{"id":21,"type":12,"linkType":22},{"sys":7316},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":7318,"metaTitle":444,"metaDescription":445,"mainTitle":7319,"subtitle":463,"heroImage":7334,"ctaButton":486,"ctaLink":487},[443],{"data":7320,"content":7321,"nodeType":75},{},[7322,7328],{"data":7323,"content":7324,"nodeType":456},{},[7325],{"data":7326,"marks":7327,"value":455,"nodeType":83},{},[],{"data":7329,"content":7330,"nodeType":88},{},[7331],{"data":7332,"marks":7333,"value":117,"nodeType":83},{},[],{"metadata":7335,"sys":7338,"fields":7343},{"tags":7336,"concepts":7337},[],[],{"space":7339,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":7341,"publishedVersion":63,"revision":45,"locale":29},{"sys":7340},{"type":12,"linkType":13,"id":14},{"sys":7342},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":7344},{"url":478,"details":7345,"fileName":484,"contentType":485},{"size":480,"image":7346},{"width":482,"height":483},{"sys":7348,"fields":7351},{"id":7349,"createdAt":7350},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":7352,"slug":7353,"articleIntro":7352,"category":7354},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[7355],{"metadata":7356,"sys":7359,"fields":7366},{"tags":7357,"concepts":7358},[],[],{"space":7360,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":7362,"publishedVersion":434,"revision":63,"contentType":7364,"locale":29},{"sys":7361},{"type":12,"linkType":13,"id":14},{"sys":7363},{"id":21,"type":12,"linkType":22},{"sys":7365},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":7367,"metaTitle":444,"metaDescription":445,"mainTitle":7368,"subtitle":463,"heroImage":7383,"ctaButton":486,"ctaLink":487},[443],{"data":7369,"content":7370,"nodeType":75},{},[7371,7377],{"data":7372,"content":7373,"nodeType":456},{},[7374],{"data":7375,"marks":7376,"value":455,"nodeType":83},{},[],{"data":7378,"content":7379,"nodeType":88},{},[7380],{"data":7381,"marks":7382,"value":117,"nodeType":83},{},[],{"metadata":7384,"sys":7387,"fields":7392},{"tags":7385,"concepts":7386},[],[],{"space":7388,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":7390,"publishedVersion":63,"revision":45,"locale":29},{"sys":7389},{"type":12,"linkType":13,"id":14},{"sys":7391},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":7393},{"url":478,"details":7394,"fileName":484,"contentType":485},{"size":480,"image":7395},{"width":482,"height":483},{"sys":7397,"fields":7400},{"id":7398,"createdAt":7399},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":7401,"slug":7402,"articleIntro":-1,"category":7403},"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",[7404],{"metadata":7405,"sys":7408,"fields":7415},{"tags":7406,"concepts":7407},[],[],{"space":7409,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":7411,"publishedVersion":434,"revision":63,"contentType":7413,"locale":29},{"sys":7410},{"type":12,"linkType":13,"id":14},{"sys":7412},{"id":21,"type":12,"linkType":22},{"sys":7414},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":7416,"metaTitle":444,"metaDescription":445,"mainTitle":7417,"subtitle":463,"heroImage":7432,"ctaButton":486,"ctaLink":487},[443],{"data":7418,"content":7419,"nodeType":75},{},[7420,7426],{"data":7421,"content":7422,"nodeType":456},{},[7423],{"data":7424,"marks":7425,"value":455,"nodeType":83},{},[],{"data":7427,"content":7428,"nodeType":88},{},[7429],{"data":7430,"marks":7431,"value":117,"nodeType":83},{},[],{"metadata":7433,"sys":7436,"fields":7441},{"tags":7434,"concepts":7435},[],[],{"space":7437,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":7439,"publishedVersion":63,"revision":45,"locale":29},{"sys":7438},{"type":12,"linkType":13,"id":14},{"sys":7440},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":7442},{"url":478,"details":7443,"fileName":484,"contentType":485},{"size":480,"image":7444},{"width":482,"height":483},{"sys":7446,"fields":7449},{"id":7447,"createdAt":7448},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":7450,"slug":7451,"articleIntro":7450,"category":7452},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[7453],{"metadata":7454,"sys":7457,"fields":7464},{"tags":7455,"concepts":7456},[],[],{"space":7458,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":7460,"publishedVersion":434,"revision":63,"contentType":7462,"locale":29},{"sys":7459},{"type":12,"linkType":13,"id":14},{"sys":7461},{"id":21,"type":12,"linkType":22},{"sys":7463},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":7465,"metaTitle":444,"metaDescription":445,"mainTitle":7466,"subtitle":463,"heroImage":7481,"ctaButton":486,"ctaLink":487},[443],{"data":7467,"content":7468,"nodeType":75},{},[7469,7475],{"data":7470,"content":7471,"nodeType":456},{},[7472],{"data":7473,"marks":7474,"value":455,"nodeType":83},{},[],{"data":7476,"content":7477,"nodeType":88},{},[7478],{"data":7479,"marks":7480,"value":117,"nodeType":83},{},[],{"metadata":7482,"sys":7485,"fields":7490},{"tags":7483,"concepts":7484},[],[],{"space":7486,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":7488,"publishedVersion":63,"revision":45,"locale":29},{"sys":7487},{"type":12,"linkType":13,"id":14},{"sys":7489},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":7491},{"url":478,"details":7492,"fileName":484,"contentType":485},{"size":480,"image":7493},{"width":482,"height":483},{"sys":7495,"fields":7498},{"id":7496,"createdAt":7497},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":7499,"slug":7500,"articleIntro":7499,"category":7501},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[7502],{"metadata":7503,"sys":7506,"fields":7513},{"tags":7504,"concepts":7505},[],[],{"space":7507,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":7509,"publishedVersion":434,"revision":63,"contentType":7511,"locale":29},{"sys":7508},{"type":12,"linkType":13,"id":14},{"sys":7510},{"id":21,"type":12,"linkType":22},{"sys":7512},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":7514,"metaTitle":444,"metaDescription":445,"mainTitle":7515,"subtitle":463,"heroImage":7530,"ctaButton":486,"ctaLink":487},[443],{"data":7516,"content":7517,"nodeType":75},{},[7518,7524],{"data":7519,"content":7520,"nodeType":456},{},[7521],{"data":7522,"marks":7523,"value":455,"nodeType":83},{},[],{"data":7525,"content":7526,"nodeType":88},{},[7527],{"data":7528,"marks":7529,"value":117,"nodeType":83},{},[],{"metadata":7531,"sys":7534,"fields":7539},{"tags":7532,"concepts":7533},[],[],{"space":7535,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":7537,"publishedVersion":63,"revision":45,"locale":29},{"sys":7536},{"type":12,"linkType":13,"id":14},{"sys":7538},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":7540},{"url":478,"details":7541,"fileName":484,"contentType":485},{"size":480,"image":7542},{"width":482,"height":483},{"sys":7544,"fields":7547},{"id":7545,"createdAt":7546},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":7548,"slug":7549,"articleIntro":7550,"category":7551},"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.",[7552],{"metadata":7553,"sys":7556,"fields":7563},{"tags":7554,"concepts":7555},[],[],{"space":7557,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":7559,"publishedVersion":434,"revision":63,"contentType":7561,"locale":29},{"sys":7558},{"type":12,"linkType":13,"id":14},{"sys":7560},{"id":21,"type":12,"linkType":22},{"sys":7562},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":7564,"metaTitle":444,"metaDescription":445,"mainTitle":7565,"subtitle":463,"heroImage":7580,"ctaButton":486,"ctaLink":487},[443],{"data":7566,"content":7567,"nodeType":75},{},[7568,7574],{"data":7569,"content":7570,"nodeType":456},{},[7571],{"data":7572,"marks":7573,"value":455,"nodeType":83},{},[],{"data":7575,"content":7576,"nodeType":88},{},[7577],{"data":7578,"marks":7579,"value":117,"nodeType":83},{},[],{"metadata":7581,"sys":7584,"fields":7589},{"tags":7582,"concepts":7583},[],[],{"space":7585,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":7587,"publishedVersion":63,"revision":45,"locale":29},{"sys":7586},{"type":12,"linkType":13,"id":14},{"sys":7588},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":7590},{"url":478,"details":7591,"fileName":484,"contentType":485},{"size":480,"image":7592},{"width":482,"height":483},{"sys":7594,"fields":7597},{"id":7595,"createdAt":7596},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":7598,"slug":7599,"articleIntro":-1,"category":7600},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[7601],{"metadata":7602,"sys":7605,"fields":7612},{"tags":7603,"concepts":7604},[],[],{"space":7606,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":7608,"publishedVersion":434,"revision":63,"contentType":7610,"locale":29},{"sys":7607},{"type":12,"linkType":13,"id":14},{"sys":7609},{"id":21,"type":12,"linkType":22},{"sys":7611},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":7613,"metaTitle":444,"metaDescription":445,"mainTitle":7614,"subtitle":463,"heroImage":7629,"ctaButton":486,"ctaLink":487},[443],{"data":7615,"content":7616,"nodeType":75},{},[7617,7623],{"data":7618,"content":7619,"nodeType":456},{},[7620],{"data":7621,"marks":7622,"value":455,"nodeType":83},{},[],{"data":7624,"content":7625,"nodeType":88},{},[7626],{"data":7627,"marks":7628,"value":117,"nodeType":83},{},[],{"metadata":7630,"sys":7633,"fields":7638},{"tags":7631,"concepts":7632},[],[],{"space":7634,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":7636,"publishedVersion":63,"revision":45,"locale":29},{"sys":7635},{"type":12,"linkType":13,"id":14},{"sys":7637},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":7639},{"url":478,"details":7640,"fileName":484,"contentType":485},{"size":480,"image":7641},{"width":482,"height":483},{"sys":7643,"fields":7646},{"id":7644,"createdAt":7645},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":7647,"slug":7648,"articleIntro":-1,"category":7649},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[7650],{"metadata":7651,"sys":7654,"fields":7661},{"tags":7652,"concepts":7653},[],[],{"space":7655,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":7657,"publishedVersion":434,"revision":63,"contentType":7659,"locale":29},{"sys":7656},{"type":12,"linkType":13,"id":14},{"sys":7658},{"id":21,"type":12,"linkType":22},{"sys":7660},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":7662,"metaTitle":444,"metaDescription":445,"mainTitle":7663,"subtitle":463,"heroImage":7678,"ctaButton":486,"ctaLink":487},[443],{"data":7664,"content":7665,"nodeType":75},{},[7666,7672],{"data":7667,"content":7668,"nodeType":456},{},[7669],{"data":7670,"marks":7671,"value":455,"nodeType":83},{},[],{"data":7673,"content":7674,"nodeType":88},{},[7675],{"data":7676,"marks":7677,"value":117,"nodeType":83},{},[],{"metadata":7679,"sys":7682,"fields":7687},{"tags":7680,"concepts":7681},[],[],{"space":7683,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":7685,"publishedVersion":63,"revision":45,"locale":29},{"sys":7684},{"type":12,"linkType":13,"id":14},{"sys":7686},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":7688},{"url":478,"details":7689,"fileName":484,"contentType":485},{"size":480,"image":7690},{"width":482,"height":483},{"sys":7692,"fields":7695},{"id":7693,"createdAt":7694},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":7696,"slug":7697,"articleIntro":7696,"category":7698},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[7699],{"metadata":7700,"sys":7703,"fields":7710},{"tags":7701,"concepts":7702},[],[],{"space":7704,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":7706,"publishedVersion":434,"revision":63,"contentType":7708,"locale":29},{"sys":7705},{"type":12,"linkType":13,"id":14},{"sys":7707},{"id":21,"type":12,"linkType":22},{"sys":7709},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":7711,"metaTitle":444,"metaDescription":445,"mainTitle":7712,"subtitle":463,"heroImage":7727,"ctaButton":486,"ctaLink":487},[443],{"data":7713,"content":7714,"nodeType":75},{},[7715,7721],{"data":7716,"content":7717,"nodeType":456},{},[7718],{"data":7719,"marks":7720,"value":455,"nodeType":83},{},[],{"data":7722,"content":7723,"nodeType":88},{},[7724],{"data":7725,"marks":7726,"value":117,"nodeType":83},{},[],{"metadata":7728,"sys":7731,"fields":7736},{"tags":7729,"concepts":7730},[],[],{"space":7732,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":7734,"publishedVersion":63,"revision":45,"locale":29},{"sys":7733},{"type":12,"linkType":13,"id":14},{"sys":7735},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":7737},{"url":478,"details":7738,"fileName":484,"contentType":485},{"size":480,"image":7739},{"width":482,"height":483},{"sys":7741,"fields":7744},{"id":7742,"createdAt":7743},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":7745,"slug":7746,"articleIntro":7745,"category":7747},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[7748],{"metadata":7749,"sys":7752,"fields":7759},{"tags":7750,"concepts":7751},[],[],{"space":7753,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":7755,"publishedVersion":434,"revision":63,"contentType":7757,"locale":29},{"sys":7754},{"type":12,"linkType":13,"id":14},{"sys":7756},{"id":21,"type":12,"linkType":22},{"sys":7758},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":7760,"metaTitle":444,"metaDescription":445,"mainTitle":7761,"subtitle":463,"heroImage":7776,"ctaButton":486,"ctaLink":487},[443],{"data":7762,"content":7763,"nodeType":75},{},[7764,7770],{"data":7765,"content":7766,"nodeType":456},{},[7767],{"data":7768,"marks":7769,"value":455,"nodeType":83},{},[],{"data":7771,"content":7772,"nodeType":88},{},[7773],{"data":7774,"marks":7775,"value":117,"nodeType":83},{},[],{"metadata":7777,"sys":7780,"fields":7785},{"tags":7778,"concepts":7779},[],[],{"space":7781,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":7783,"publishedVersion":63,"revision":45,"locale":29},{"sys":7782},{"type":12,"linkType":13,"id":14},{"sys":7784},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":7786},{"url":478,"details":7787,"fileName":484,"contentType":485},{"size":480,"image":7788},{"width":482,"height":483},{"sys":7790,"fields":7793},{"id":7791,"createdAt":7792},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":7794,"slug":7795,"articleIntro":7794,"category":7796},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[7797],{"metadata":7798,"sys":7801,"fields":7808},{"tags":7799,"concepts":7800},[],[],{"space":7802,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":7804,"publishedVersion":434,"revision":63,"contentType":7806,"locale":29},{"sys":7803},{"type":12,"linkType":13,"id":14},{"sys":7805},{"id":21,"type":12,"linkType":22},{"sys":7807},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":7809,"metaTitle":444,"metaDescription":445,"mainTitle":7810,"subtitle":463,"heroImage":7825,"ctaButton":486,"ctaLink":487},[443],{"data":7811,"content":7812,"nodeType":75},{},[7813,7819],{"data":7814,"content":7815,"nodeType":456},{},[7816],{"data":7817,"marks":7818,"value":455,"nodeType":83},{},[],{"data":7820,"content":7821,"nodeType":88},{},[7822],{"data":7823,"marks":7824,"value":117,"nodeType":83},{},[],{"metadata":7826,"sys":7829,"fields":7834},{"tags":7827,"concepts":7828},[],[],{"space":7830,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":7832,"publishedVersion":63,"revision":45,"locale":29},{"sys":7831},{"type":12,"linkType":13,"id":14},{"sys":7833},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":7835},{"url":478,"details":7836,"fileName":484,"contentType":485},{"size":480,"image":7837},{"width":482,"height":483},{"sys":7839,"fields":7842},{"id":7840,"createdAt":7841},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":7843,"slug":7844,"articleIntro":7843,"category":7845},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[7846],{"metadata":7847,"sys":7850,"fields":7857},{"tags":7848,"concepts":7849},[],[],{"space":7851,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":7853,"publishedVersion":434,"revision":63,"contentType":7855,"locale":29},{"sys":7852},{"type":12,"linkType":13,"id":14},{"sys":7854},{"id":21,"type":12,"linkType":22},{"sys":7856},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":7858,"metaTitle":444,"metaDescription":445,"mainTitle":7859,"subtitle":463,"heroImage":7874,"ctaButton":486,"ctaLink":487},[443],{"data":7860,"content":7861,"nodeType":75},{},[7862,7868],{"data":7863,"content":7864,"nodeType":456},{},[7865],{"data":7866,"marks":7867,"value":455,"nodeType":83},{},[],{"data":7869,"content":7870,"nodeType":88},{},[7871],{"data":7872,"marks":7873,"value":117,"nodeType":83},{},[],{"metadata":7875,"sys":7878,"fields":7883},{"tags":7876,"concepts":7877},[],[],{"space":7879,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":7881,"publishedVersion":63,"revision":45,"locale":29},{"sys":7880},{"type":12,"linkType":13,"id":14},{"sys":7882},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":7884},{"url":478,"details":7885,"fileName":484,"contentType":485},{"size":480,"image":7886},{"width":482,"height":483},{"sys":7888,"fields":7891},{"id":7889,"createdAt":7890},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":7892,"slug":7893,"articleIntro":-1,"category":7894},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[7895],{"metadata":7896,"sys":7899,"fields":7906},{"tags":7897,"concepts":7898},[],[],{"space":7900,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":7902,"publishedVersion":434,"revision":63,"contentType":7904,"locale":29},{"sys":7901},{"type":12,"linkType":13,"id":14},{"sys":7903},{"id":21,"type":12,"linkType":22},{"sys":7905},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":7907,"metaTitle":444,"metaDescription":445,"mainTitle":7908,"subtitle":463,"heroImage":7923,"ctaButton":486,"ctaLink":487},[443],{"data":7909,"content":7910,"nodeType":75},{},[7911,7917],{"data":7912,"content":7913,"nodeType":456},{},[7914],{"data":7915,"marks":7916,"value":455,"nodeType":83},{},[],{"data":7918,"content":7919,"nodeType":88},{},[7920],{"data":7921,"marks":7922,"value":117,"nodeType":83},{},[],{"metadata":7924,"sys":7927,"fields":7932},{"tags":7925,"concepts":7926},[],[],{"space":7928,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":7930,"publishedVersion":63,"revision":45,"locale":29},{"sys":7929},{"type":12,"linkType":13,"id":14},{"sys":7931},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":7933},{"url":478,"details":7934,"fileName":484,"contentType":485},{"size":480,"image":7935},{"width":482,"height":483},{"sys":7937,"fields":7940},{"id":7938,"createdAt":7939},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":7941,"slug":7942,"articleIntro":-1,"category":7943},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[7944],{"metadata":7945,"sys":7948,"fields":7955},{"tags":7946,"concepts":7947},[],[],{"space":7949,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":7951,"publishedVersion":434,"revision":63,"contentType":7953,"locale":29},{"sys":7950},{"type":12,"linkType":13,"id":14},{"sys":7952},{"id":21,"type":12,"linkType":22},{"sys":7954},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":7956,"metaTitle":444,"metaDescription":445,"mainTitle":7957,"subtitle":463,"heroImage":7972,"ctaButton":486,"ctaLink":487},[443],{"data":7958,"content":7959,"nodeType":75},{},[7960,7966],{"data":7961,"content":7962,"nodeType":456},{},[7963],{"data":7964,"marks":7965,"value":455,"nodeType":83},{},[],{"data":7967,"content":7968,"nodeType":88},{},[7969],{"data":7970,"marks":7971,"value":117,"nodeType":83},{},[],{"metadata":7973,"sys":7976,"fields":7981},{"tags":7974,"concepts":7975},[],[],{"space":7977,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":7979,"publishedVersion":63,"revision":45,"locale":29},{"sys":7978},{"type":12,"linkType":13,"id":14},{"sys":7980},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":7982},{"url":478,"details":7983,"fileName":484,"contentType":485},{"size":480,"image":7984},{"width":482,"height":483},{"sys":7986,"fields":7989},{"id":7987,"createdAt":7988},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":7990,"slug":7991,"articleIntro":7990,"category":7992},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[7993],{"metadata":7994,"sys":7997,"fields":8004},{"tags":7995,"concepts":7996},[],[],{"space":7998,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":8000,"publishedVersion":434,"revision":63,"contentType":8002,"locale":29},{"sys":7999},{"type":12,"linkType":13,"id":14},{"sys":8001},{"id":21,"type":12,"linkType":22},{"sys":8003},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":8005,"metaTitle":444,"metaDescription":445,"mainTitle":8006,"subtitle":463,"heroImage":8021,"ctaButton":486,"ctaLink":487},[443],{"data":8007,"content":8008,"nodeType":75},{},[8009,8015],{"data":8010,"content":8011,"nodeType":456},{},[8012],{"data":8013,"marks":8014,"value":455,"nodeType":83},{},[],{"data":8016,"content":8017,"nodeType":88},{},[8018],{"data":8019,"marks":8020,"value":117,"nodeType":83},{},[],{"metadata":8022,"sys":8025,"fields":8030},{"tags":8023,"concepts":8024},[],[],{"space":8026,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":8028,"publishedVersion":63,"revision":45,"locale":29},{"sys":8027},{"type":12,"linkType":13,"id":14},{"sys":8029},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":8031},{"url":478,"details":8032,"fileName":484,"contentType":485},{"size":480,"image":8033},{"width":482,"height":483},{"sys":8035,"fields":8038},{"id":8036,"createdAt":8037},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":8039,"slug":8040,"articleIntro":8039,"category":8041},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[8042],{"metadata":8043,"sys":8046,"fields":8053},{"tags":8044,"concepts":8045},[],[],{"space":8047,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":8049,"publishedVersion":434,"revision":63,"contentType":8051,"locale":29},{"sys":8048},{"type":12,"linkType":13,"id":14},{"sys":8050},{"id":21,"type":12,"linkType":22},{"sys":8052},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":8054,"metaTitle":444,"metaDescription":445,"mainTitle":8055,"subtitle":463,"heroImage":8070,"ctaButton":486,"ctaLink":487},[443],{"data":8056,"content":8057,"nodeType":75},{},[8058,8064],{"data":8059,"content":8060,"nodeType":456},{},[8061],{"data":8062,"marks":8063,"value":455,"nodeType":83},{},[],{"data":8065,"content":8066,"nodeType":88},{},[8067],{"data":8068,"marks":8069,"value":117,"nodeType":83},{},[],{"metadata":8071,"sys":8074,"fields":8079},{"tags":8072,"concepts":8073},[],[],{"space":8075,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":8077,"publishedVersion":63,"revision":45,"locale":29},{"sys":8076},{"type":12,"linkType":13,"id":14},{"sys":8078},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":8080},{"url":478,"details":8081,"fileName":484,"contentType":485},{"size":480,"image":8082},{"width":482,"height":483},{"sys":8084,"fields":8087},{"id":8085,"createdAt":8086},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":8088,"slug":8089,"articleIntro":8088,"category":8090},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[8091],{"metadata":8092,"sys":8095,"fields":8102},{"tags":8093,"concepts":8094},[],[],{"space":8096,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":8098,"publishedVersion":434,"revision":63,"contentType":8100,"locale":29},{"sys":8097},{"type":12,"linkType":13,"id":14},{"sys":8099},{"id":21,"type":12,"linkType":22},{"sys":8101},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":8103,"metaTitle":444,"metaDescription":445,"mainTitle":8104,"subtitle":463,"heroImage":8119,"ctaButton":486,"ctaLink":487},[443],{"data":8105,"content":8106,"nodeType":75},{},[8107,8113],{"data":8108,"content":8109,"nodeType":456},{},[8110],{"data":8111,"marks":8112,"value":455,"nodeType":83},{},[],{"data":8114,"content":8115,"nodeType":88},{},[8116],{"data":8117,"marks":8118,"value":117,"nodeType":83},{},[],{"metadata":8120,"sys":8123,"fields":8128},{"tags":8121,"concepts":8122},[],[],{"space":8124,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":8126,"publishedVersion":63,"revision":45,"locale":29},{"sys":8125},{"type":12,"linkType":13,"id":14},{"sys":8127},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":8129},{"url":478,"details":8130,"fileName":484,"contentType":485},{"size":480,"image":8131},{"width":482,"height":483},{"sys":8133,"fields":8136},{"id":8134,"createdAt":8135},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":8137,"slug":8138,"articleIntro":8137,"category":8139},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[8140],{"metadata":8141,"sys":8144,"fields":8151},{"tags":8142,"concepts":8143},[],[],{"space":8145,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":8147,"publishedVersion":434,"revision":63,"contentType":8149,"locale":29},{"sys":8146},{"type":12,"linkType":13,"id":14},{"sys":8148},{"id":21,"type":12,"linkType":22},{"sys":8150},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":8152,"metaTitle":444,"metaDescription":445,"mainTitle":8153,"subtitle":463,"heroImage":8168,"ctaButton":486,"ctaLink":487},[443],{"data":8154,"content":8155,"nodeType":75},{},[8156,8162],{"data":8157,"content":8158,"nodeType":456},{},[8159],{"data":8160,"marks":8161,"value":455,"nodeType":83},{},[],{"data":8163,"content":8164,"nodeType":88},{},[8165],{"data":8166,"marks":8167,"value":117,"nodeType":83},{},[],{"metadata":8169,"sys":8172,"fields":8177},{"tags":8170,"concepts":8171},[],[],{"space":8173,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":8175,"publishedVersion":63,"revision":45,"locale":29},{"sys":8174},{"type":12,"linkType":13,"id":14},{"sys":8176},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":8178},{"url":478,"details":8179,"fileName":484,"contentType":485},{"size":480,"image":8180},{"width":482,"height":483},{"sys":8182,"fields":8185},{"id":8183,"createdAt":8184},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":8186,"slug":8187,"articleIntro":8186,"category":8188},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[8189],{"metadata":8190,"sys":8193,"fields":8200},{"tags":8191,"concepts":8192},[],[],{"space":8194,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":8196,"publishedVersion":434,"revision":63,"contentType":8198,"locale":29},{"sys":8195},{"type":12,"linkType":13,"id":14},{"sys":8197},{"id":21,"type":12,"linkType":22},{"sys":8199},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":8201,"metaTitle":444,"metaDescription":445,"mainTitle":8202,"subtitle":463,"heroImage":8217,"ctaButton":486,"ctaLink":487},[443],{"data":8203,"content":8204,"nodeType":75},{},[8205,8211],{"data":8206,"content":8207,"nodeType":456},{},[8208],{"data":8209,"marks":8210,"value":455,"nodeType":83},{},[],{"data":8212,"content":8213,"nodeType":88},{},[8214],{"data":8215,"marks":8216,"value":117,"nodeType":83},{},[],{"metadata":8218,"sys":8221,"fields":8226},{"tags":8219,"concepts":8220},[],[],{"space":8222,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":8224,"publishedVersion":63,"revision":45,"locale":29},{"sys":8223},{"type":12,"linkType":13,"id":14},{"sys":8225},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":8227},{"url":478,"details":8228,"fileName":484,"contentType":485},{"size":480,"image":8229},{"width":482,"height":483},{"sys":8231,"fields":8234},{"id":8232,"createdAt":8233},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":8235,"slug":8236,"articleIntro":8235,"category":8237},"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",[8238],{"metadata":8239,"sys":8242,"fields":8249},{"tags":8240,"concepts":8241},[],[],{"space":8243,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":8245,"publishedVersion":434,"revision":63,"contentType":8247,"locale":29},{"sys":8244},{"type":12,"linkType":13,"id":14},{"sys":8246},{"id":21,"type":12,"linkType":22},{"sys":8248},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":8250,"metaTitle":444,"metaDescription":445,"mainTitle":8251,"subtitle":463,"heroImage":8266,"ctaButton":486,"ctaLink":487},[443],{"data":8252,"content":8253,"nodeType":75},{},[8254,8260],{"data":8255,"content":8256,"nodeType":456},{},[8257],{"data":8258,"marks":8259,"value":455,"nodeType":83},{},[],{"data":8261,"content":8262,"nodeType":88},{},[8263],{"data":8264,"marks":8265,"value":117,"nodeType":83},{},[],{"metadata":8267,"sys":8270,"fields":8275},{"tags":8268,"concepts":8269},[],[],{"space":8271,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":8273,"publishedVersion":63,"revision":45,"locale":29},{"sys":8272},{"type":12,"linkType":13,"id":14},{"sys":8274},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":8276},{"url":478,"details":8277,"fileName":484,"contentType":485},{"size":480,"image":8278},{"width":482,"height":483},{"sys":8280,"fields":8283},{"id":8281,"createdAt":8282},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":8284,"slug":8285,"articleIntro":8284,"category":8286},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[8287],{"metadata":8288,"sys":8291,"fields":8298},{"tags":8289,"concepts":8290},[],[],{"space":8292,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":8294,"publishedVersion":434,"revision":63,"contentType":8296,"locale":29},{"sys":8293},{"type":12,"linkType":13,"id":14},{"sys":8295},{"id":21,"type":12,"linkType":22},{"sys":8297},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":8299,"metaTitle":444,"metaDescription":445,"mainTitle":8300,"subtitle":463,"heroImage":8315,"ctaButton":486,"ctaLink":487},[443],{"data":8301,"content":8302,"nodeType":75},{},[8303,8309],{"data":8304,"content":8305,"nodeType":456},{},[8306],{"data":8307,"marks":8308,"value":455,"nodeType":83},{},[],{"data":8310,"content":8311,"nodeType":88},{},[8312],{"data":8313,"marks":8314,"value":117,"nodeType":83},{},[],{"metadata":8316,"sys":8319,"fields":8324},{"tags":8317,"concepts":8318},[],[],{"space":8320,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":8322,"publishedVersion":63,"revision":45,"locale":29},{"sys":8321},{"type":12,"linkType":13,"id":14},{"sys":8323},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":8325},{"url":478,"details":8326,"fileName":484,"contentType":485},{"size":480,"image":8327},{"width":482,"height":483},{"sys":8329,"fields":8332},{"id":8330,"createdAt":8331},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":8333,"slug":8334,"articleIntro":8333,"category":8335},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[8336],{"metadata":8337,"sys":8340,"fields":8347},{"tags":8338,"concepts":8339},[],[],{"space":8341,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":8343,"publishedVersion":434,"revision":63,"contentType":8345,"locale":29},{"sys":8342},{"type":12,"linkType":13,"id":14},{"sys":8344},{"id":21,"type":12,"linkType":22},{"sys":8346},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":8348,"metaTitle":444,"metaDescription":445,"mainTitle":8349,"subtitle":463,"heroImage":8364,"ctaButton":486,"ctaLink":487},[443],{"data":8350,"content":8351,"nodeType":75},{},[8352,8358],{"data":8353,"content":8354,"nodeType":456},{},[8355],{"data":8356,"marks":8357,"value":455,"nodeType":83},{},[],{"data":8359,"content":8360,"nodeType":88},{},[8361],{"data":8362,"marks":8363,"value":117,"nodeType":83},{},[],{"metadata":8365,"sys":8368,"fields":8373},{"tags":8366,"concepts":8367},[],[],{"space":8369,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":8371,"publishedVersion":63,"revision":45,"locale":29},{"sys":8370},{"type":12,"linkType":13,"id":14},{"sys":8372},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":8374},{"url":478,"details":8375,"fileName":484,"contentType":485},{"size":480,"image":8376},{"width":482,"height":483},{"sys":8378,"fields":8381},{"id":8379,"createdAt":8380},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":8382,"slug":8383,"articleIntro":-1,"category":8384},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[8385],{"metadata":8386,"sys":8389,"fields":8396},{"tags":8387,"concepts":8388},[],[],{"space":8390,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":8392,"publishedVersion":434,"revision":63,"contentType":8394,"locale":29},{"sys":8391},{"type":12,"linkType":13,"id":14},{"sys":8393},{"id":21,"type":12,"linkType":22},{"sys":8395},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":8397,"metaTitle":444,"metaDescription":445,"mainTitle":8398,"subtitle":463,"heroImage":8413,"ctaButton":486,"ctaLink":487},[443],{"data":8399,"content":8400,"nodeType":75},{},[8401,8407],{"data":8402,"content":8403,"nodeType":456},{},[8404],{"data":8405,"marks":8406,"value":455,"nodeType":83},{},[],{"data":8408,"content":8409,"nodeType":88},{},[8410],{"data":8411,"marks":8412,"value":117,"nodeType":83},{},[],{"metadata":8414,"sys":8417,"fields":8422},{"tags":8415,"concepts":8416},[],[],{"space":8418,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":8420,"publishedVersion":63,"revision":45,"locale":29},{"sys":8419},{"type":12,"linkType":13,"id":14},{"sys":8421},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":8423},{"url":478,"details":8424,"fileName":484,"contentType":485},{"size":480,"image":8425},{"width":482,"height":483},{"sys":8427,"fields":8430},{"id":8428,"createdAt":8429},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":8431,"slug":8432,"articleIntro":8431,"category":8433},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[8434],{"metadata":8435,"sys":8438,"fields":8445},{"tags":8436,"concepts":8437},[],[],{"space":8439,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":8441,"publishedVersion":434,"revision":63,"contentType":8443,"locale":29},{"sys":8440},{"type":12,"linkType":13,"id":14},{"sys":8442},{"id":21,"type":12,"linkType":22},{"sys":8444},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":8446,"metaTitle":444,"metaDescription":445,"mainTitle":8447,"subtitle":463,"heroImage":8462,"ctaButton":486,"ctaLink":487},[443],{"data":8448,"content":8449,"nodeType":75},{},[8450,8456],{"data":8451,"content":8452,"nodeType":456},{},[8453],{"data":8454,"marks":8455,"value":455,"nodeType":83},{},[],{"data":8457,"content":8458,"nodeType":88},{},[8459],{"data":8460,"marks":8461,"value":117,"nodeType":83},{},[],{"metadata":8463,"sys":8466,"fields":8471},{"tags":8464,"concepts":8465},[],[],{"space":8467,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":8469,"publishedVersion":63,"revision":45,"locale":29},{"sys":8468},{"type":12,"linkType":13,"id":14},{"sys":8470},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":8472},{"url":478,"details":8473,"fileName":484,"contentType":485},{"size":480,"image":8474},{"width":482,"height":483},{"sys":8476,"fields":8479},{"id":8477,"createdAt":8478},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":8480,"slug":8481,"articleIntro":8480,"category":8482},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[8483],{"metadata":8484,"sys":8487,"fields":8494},{"tags":8485,"concepts":8486},[],[],{"space":8488,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":8490,"publishedVersion":434,"revision":63,"contentType":8492,"locale":29},{"sys":8489},{"type":12,"linkType":13,"id":14},{"sys":8491},{"id":21,"type":12,"linkType":22},{"sys":8493},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":8495,"metaTitle":444,"metaDescription":445,"mainTitle":8496,"subtitle":463,"heroImage":8511,"ctaButton":486,"ctaLink":487},[443],{"data":8497,"content":8498,"nodeType":75},{},[8499,8505],{"data":8500,"content":8501,"nodeType":456},{},[8502],{"data":8503,"marks":8504,"value":455,"nodeType":83},{},[],{"data":8506,"content":8507,"nodeType":88},{},[8508],{"data":8509,"marks":8510,"value":117,"nodeType":83},{},[],{"metadata":8512,"sys":8515,"fields":8520},{"tags":8513,"concepts":8514},[],[],{"space":8516,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":8518,"publishedVersion":63,"revision":45,"locale":29},{"sys":8517},{"type":12,"linkType":13,"id":14},{"sys":8519},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":8521},{"url":478,"details":8522,"fileName":484,"contentType":485},{"size":480,"image":8523},{"width":482,"height":483},{"sys":8525,"fields":8528},{"id":8526,"createdAt":8527},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":8529,"slug":8530,"articleIntro":8529,"category":8531},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[8532],{"metadata":8533,"sys":8536,"fields":8543},{"tags":8534,"concepts":8535},[],[],{"space":8537,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":8539,"publishedVersion":434,"revision":63,"contentType":8541,"locale":29},{"sys":8538},{"type":12,"linkType":13,"id":14},{"sys":8540},{"id":21,"type":12,"linkType":22},{"sys":8542},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":8544,"metaTitle":444,"metaDescription":445,"mainTitle":8545,"subtitle":463,"heroImage":8560,"ctaButton":486,"ctaLink":487},[443],{"data":8546,"content":8547,"nodeType":75},{},[8548,8554],{"data":8549,"content":8550,"nodeType":456},{},[8551],{"data":8552,"marks":8553,"value":455,"nodeType":83},{},[],{"data":8555,"content":8556,"nodeType":88},{},[8557],{"data":8558,"marks":8559,"value":117,"nodeType":83},{},[],{"metadata":8561,"sys":8564,"fields":8569},{"tags":8562,"concepts":8563},[],[],{"space":8565,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":8567,"publishedVersion":63,"revision":45,"locale":29},{"sys":8566},{"type":12,"linkType":13,"id":14},{"sys":8568},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":8570},{"url":478,"details":8571,"fileName":484,"contentType":485},{"size":480,"image":8572},{"width":482,"height":483},{"sys":8574,"fields":8577},{"id":8575,"createdAt":8576},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":8578,"slug":8579,"articleIntro":8578,"category":8580},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[8581],{"metadata":8582,"sys":8585,"fields":8592},{"tags":8583,"concepts":8584},[],[],{"space":8586,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":8588,"publishedVersion":434,"revision":63,"contentType":8590,"locale":29},{"sys":8587},{"type":12,"linkType":13,"id":14},{"sys":8589},{"id":21,"type":12,"linkType":22},{"sys":8591},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":8593,"metaTitle":444,"metaDescription":445,"mainTitle":8594,"subtitle":463,"heroImage":8609,"ctaButton":486,"ctaLink":487},[443],{"data":8595,"content":8596,"nodeType":75},{},[8597,8603],{"data":8598,"content":8599,"nodeType":456},{},[8600],{"data":8601,"marks":8602,"value":455,"nodeType":83},{},[],{"data":8604,"content":8605,"nodeType":88},{},[8606],{"data":8607,"marks":8608,"value":117,"nodeType":83},{},[],{"metadata":8610,"sys":8613,"fields":8618},{"tags":8611,"concepts":8612},[],[],{"space":8614,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":8616,"publishedVersion":63,"revision":45,"locale":29},{"sys":8615},{"type":12,"linkType":13,"id":14},{"sys":8617},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":8619},{"url":478,"details":8620,"fileName":484,"contentType":485},{"size":480,"image":8621},{"width":482,"height":483},{"sys":8623,"fields":8626},{"id":8624,"createdAt":8625},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":8627,"slug":8628,"articleIntro":8627,"category":8629},"2751 - Dépôts","compte-2751-depots",[8630],{"metadata":8631,"sys":8634,"fields":8641},{"tags":8632,"concepts":8633},[],[],{"space":8635,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":8637,"publishedVersion":434,"revision":63,"contentType":8639,"locale":29},{"sys":8636},{"type":12,"linkType":13,"id":14},{"sys":8638},{"id":21,"type":12,"linkType":22},{"sys":8640},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":8642,"metaTitle":444,"metaDescription":445,"mainTitle":8643,"subtitle":463,"heroImage":8658,"ctaButton":486,"ctaLink":487},[443],{"data":8644,"content":8645,"nodeType":75},{},[8646,8652],{"data":8647,"content":8648,"nodeType":456},{},[8649],{"data":8650,"marks":8651,"value":455,"nodeType":83},{},[],{"data":8653,"content":8654,"nodeType":88},{},[8655],{"data":8656,"marks":8657,"value":117,"nodeType":83},{},[],{"metadata":8659,"sys":8662,"fields":8667},{"tags":8660,"concepts":8661},[],[],{"space":8663,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":8665,"publishedVersion":63,"revision":45,"locale":29},{"sys":8664},{"type":12,"linkType":13,"id":14},{"sys":8666},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":8668},{"url":478,"details":8669,"fileName":484,"contentType":485},{"size":480,"image":8670},{"width":482,"height":483},{"sys":8672,"fields":8675},{"id":8673,"createdAt":8674},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":8676,"slug":8677,"articleIntro":8676,"category":8678},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[8679],{"metadata":8680,"sys":8683,"fields":8690},{"tags":8681,"concepts":8682},[],[],{"space":8684,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":8686,"publishedVersion":434,"revision":63,"contentType":8688,"locale":29},{"sys":8685},{"type":12,"linkType":13,"id":14},{"sys":8687},{"id":21,"type":12,"linkType":22},{"sys":8689},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":8691,"metaTitle":444,"metaDescription":445,"mainTitle":8692,"subtitle":463,"heroImage":8707,"ctaButton":486,"ctaLink":487},[443],{"data":8693,"content":8694,"nodeType":75},{},[8695,8701],{"data":8696,"content":8697,"nodeType":456},{},[8698],{"data":8699,"marks":8700,"value":455,"nodeType":83},{},[],{"data":8702,"content":8703,"nodeType":88},{},[8704],{"data":8705,"marks":8706,"value":117,"nodeType":83},{},[],{"metadata":8708,"sys":8711,"fields":8716},{"tags":8709,"concepts":8710},[],[],{"space":8712,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":8714,"publishedVersion":63,"revision":45,"locale":29},{"sys":8713},{"type":12,"linkType":13,"id":14},{"sys":8715},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":8717},{"url":478,"details":8718,"fileName":484,"contentType":485},{"size":480,"image":8719},{"width":482,"height":483},{"sys":8721,"fields":8724},{"id":8722,"createdAt":8723},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":8725,"slug":8726,"articleIntro":8725,"category":8727},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[8728],{"metadata":8729,"sys":8732,"fields":8739},{"tags":8730,"concepts":8731},[],[],{"space":8733,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":8735,"publishedVersion":434,"revision":63,"contentType":8737,"locale":29},{"sys":8734},{"type":12,"linkType":13,"id":14},{"sys":8736},{"id":21,"type":12,"linkType":22},{"sys":8738},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":8740,"metaTitle":444,"metaDescription":445,"mainTitle":8741,"subtitle":463,"heroImage":8756,"ctaButton":486,"ctaLink":487},[443],{"data":8742,"content":8743,"nodeType":75},{},[8744,8750],{"data":8745,"content":8746,"nodeType":456},{},[8747],{"data":8748,"marks":8749,"value":455,"nodeType":83},{},[],{"data":8751,"content":8752,"nodeType":88},{},[8753],{"data":8754,"marks":8755,"value":117,"nodeType":83},{},[],{"metadata":8757,"sys":8760,"fields":8765},{"tags":8758,"concepts":8759},[],[],{"space":8761,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":8763,"publishedVersion":63,"revision":45,"locale":29},{"sys":8762},{"type":12,"linkType":13,"id":14},{"sys":8764},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":8766},{"url":478,"details":8767,"fileName":484,"contentType":485},{"size":480,"image":8768},{"width":482,"height":483},{"sys":8770,"fields":8773},{"id":8771,"createdAt":8772},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":8774,"slug":8775,"articleIntro":-1,"category":8776},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[8777],{"metadata":8778,"sys":8781,"fields":8788},{"tags":8779,"concepts":8780},[],[],{"space":8782,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":8784,"publishedVersion":434,"revision":63,"contentType":8786,"locale":29},{"sys":8783},{"type":12,"linkType":13,"id":14},{"sys":8785},{"id":21,"type":12,"linkType":22},{"sys":8787},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":8789,"metaTitle":444,"metaDescription":445,"mainTitle":8790,"subtitle":463,"heroImage":8805,"ctaButton":486,"ctaLink":487},[443],{"data":8791,"content":8792,"nodeType":75},{},[8793,8799],{"data":8794,"content":8795,"nodeType":456},{},[8796],{"data":8797,"marks":8798,"value":455,"nodeType":83},{},[],{"data":8800,"content":8801,"nodeType":88},{},[8802],{"data":8803,"marks":8804,"value":117,"nodeType":83},{},[],{"metadata":8806,"sys":8809,"fields":8814},{"tags":8807,"concepts":8808},[],[],{"space":8810,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":8812,"publishedVersion":63,"revision":45,"locale":29},{"sys":8811},{"type":12,"linkType":13,"id":14},{"sys":8813},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":8815},{"url":478,"details":8816,"fileName":484,"contentType":485},{"size":480,"image":8817},{"width":482,"height":483},{"sys":8819,"fields":8822},{"id":8820,"createdAt":8821},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":8823,"slug":8824,"articleIntro":8823,"category":8825},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[8826],{"metadata":8827,"sys":8830,"fields":8837},{"tags":8828,"concepts":8829},[],[],{"space":8831,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":8833,"publishedVersion":434,"revision":63,"contentType":8835,"locale":29},{"sys":8832},{"type":12,"linkType":13,"id":14},{"sys":8834},{"id":21,"type":12,"linkType":22},{"sys":8836},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":8838,"metaTitle":444,"metaDescription":445,"mainTitle":8839,"subtitle":463,"heroImage":8854,"ctaButton":486,"ctaLink":487},[443],{"data":8840,"content":8841,"nodeType":75},{},[8842,8848],{"data":8843,"content":8844,"nodeType":456},{},[8845],{"data":8846,"marks":8847,"value":455,"nodeType":83},{},[],{"data":8849,"content":8850,"nodeType":88},{},[8851],{"data":8852,"marks":8853,"value":117,"nodeType":83},{},[],{"metadata":8855,"sys":8858,"fields":8863},{"tags":8856,"concepts":8857},[],[],{"space":8859,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":8861,"publishedVersion":63,"revision":45,"locale":29},{"sys":8860},{"type":12,"linkType":13,"id":14},{"sys":8862},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":8864},{"url":478,"details":8865,"fileName":484,"contentType":485},{"size":480,"image":8866},{"width":482,"height":483},{"sys":8868,"fields":8871},{"id":8869,"createdAt":8870},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":8872,"slug":8873,"articleIntro":8872,"category":8874},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[8875],{"metadata":8876,"sys":8879,"fields":8886},{"tags":8877,"concepts":8878},[],[],{"space":8880,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":8882,"publishedVersion":434,"revision":63,"contentType":8884,"locale":29},{"sys":8881},{"type":12,"linkType":13,"id":14},{"sys":8883},{"id":21,"type":12,"linkType":22},{"sys":8885},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":8887,"metaTitle":444,"metaDescription":445,"mainTitle":8888,"subtitle":463,"heroImage":8903,"ctaButton":486,"ctaLink":487},[443],{"data":8889,"content":8890,"nodeType":75},{},[8891,8897],{"data":8892,"content":8893,"nodeType":456},{},[8894],{"data":8895,"marks":8896,"value":455,"nodeType":83},{},[],{"data":8898,"content":8899,"nodeType":88},{},[8900],{"data":8901,"marks":8902,"value":117,"nodeType":83},{},[],{"metadata":8904,"sys":8907,"fields":8912},{"tags":8905,"concepts":8906},[],[],{"space":8908,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":8910,"publishedVersion":63,"revision":45,"locale":29},{"sys":8909},{"type":12,"linkType":13,"id":14},{"sys":8911},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":8913},{"url":478,"details":8914,"fileName":484,"contentType":485},{"size":480,"image":8915},{"width":482,"height":483},{"sys":8917,"fields":8920},{"id":8918,"createdAt":8919},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":8921,"slug":8922,"articleIntro":8921,"category":8923},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[8924],{"metadata":8925,"sys":8928,"fields":8935},{"tags":8926,"concepts":8927},[],[],{"space":8929,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":8931,"publishedVersion":434,"revision":63,"contentType":8933,"locale":29},{"sys":8930},{"type":12,"linkType":13,"id":14},{"sys":8932},{"id":21,"type":12,"linkType":22},{"sys":8934},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":8936,"metaTitle":444,"metaDescription":445,"mainTitle":8937,"subtitle":463,"heroImage":8952,"ctaButton":486,"ctaLink":487},[443],{"data":8938,"content":8939,"nodeType":75},{},[8940,8946],{"data":8941,"content":8942,"nodeType":456},{},[8943],{"data":8944,"marks":8945,"value":455,"nodeType":83},{},[],{"data":8947,"content":8948,"nodeType":88},{},[8949],{"data":8950,"marks":8951,"value":117,"nodeType":83},{},[],{"metadata":8953,"sys":8956,"fields":8961},{"tags":8954,"concepts":8955},[],[],{"space":8957,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":8959,"publishedVersion":63,"revision":45,"locale":29},{"sys":8958},{"type":12,"linkType":13,"id":14},{"sys":8960},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":8962},{"url":478,"details":8963,"fileName":484,"contentType":485},{"size":480,"image":8964},{"width":482,"height":483},{"sys":8966,"fields":8969},{"id":8967,"createdAt":8968},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":8970,"slug":8971,"articleIntro":8970,"category":8972},"Compte 2184 - Mobilier","compte-2184-mobilier",[8973],{"metadata":8974,"sys":8977,"fields":8984},{"tags":8975,"concepts":8976},[],[],{"space":8978,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":8980,"publishedVersion":434,"revision":63,"contentType":8982,"locale":29},{"sys":8979},{"type":12,"linkType":13,"id":14},{"sys":8981},{"id":21,"type":12,"linkType":22},{"sys":8983},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":8985,"metaTitle":444,"metaDescription":445,"mainTitle":8986,"subtitle":463,"heroImage":9001,"ctaButton":486,"ctaLink":487},[443],{"data":8987,"content":8988,"nodeType":75},{},[8989,8995],{"data":8990,"content":8991,"nodeType":456},{},[8992],{"data":8993,"marks":8994,"value":455,"nodeType":83},{},[],{"data":8996,"content":8997,"nodeType":88},{},[8998],{"data":8999,"marks":9000,"value":117,"nodeType":83},{},[],{"metadata":9002,"sys":9005,"fields":9010},{"tags":9003,"concepts":9004},[],[],{"space":9006,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":9008,"publishedVersion":63,"revision":45,"locale":29},{"sys":9007},{"type":12,"linkType":13,"id":14},{"sys":9009},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":9011},{"url":478,"details":9012,"fileName":484,"contentType":485},{"size":480,"image":9013},{"width":482,"height":483},{"sys":9015,"fields":9018},{"id":9016,"createdAt":9017},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":9019,"slug":9020,"articleIntro":9021,"category":9022},"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.",[9023],{"metadata":9024,"sys":9027,"fields":9034},{"tags":9025,"concepts":9026},[],[],{"space":9028,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":9030,"publishedVersion":434,"revision":63,"contentType":9032,"locale":29},{"sys":9029},{"type":12,"linkType":13,"id":14},{"sys":9031},{"id":21,"type":12,"linkType":22},{"sys":9033},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":9035,"metaTitle":444,"metaDescription":445,"mainTitle":9036,"subtitle":463,"heroImage":9051,"ctaButton":486,"ctaLink":487},[443],{"data":9037,"content":9038,"nodeType":75},{},[9039,9045],{"data":9040,"content":9041,"nodeType":456},{},[9042],{"data":9043,"marks":9044,"value":455,"nodeType":83},{},[],{"data":9046,"content":9047,"nodeType":88},{},[9048],{"data":9049,"marks":9050,"value":117,"nodeType":83},{},[],{"metadata":9052,"sys":9055,"fields":9060},{"tags":9053,"concepts":9054},[],[],{"space":9056,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":9058,"publishedVersion":63,"revision":45,"locale":29},{"sys":9057},{"type":12,"linkType":13,"id":14},{"sys":9059},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":9061},{"url":478,"details":9062,"fileName":484,"contentType":485},{"size":480,"image":9063},{"width":482,"height":483},{"sys":9065,"fields":9068},{"id":9066,"createdAt":9067},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":9069,"slug":9070,"articleIntro":9069,"category":9071},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[9072],{"metadata":9073,"sys":9076,"fields":9083},{"tags":9074,"concepts":9075},[],[],{"space":9077,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":9079,"publishedVersion":434,"revision":63,"contentType":9081,"locale":29},{"sys":9078},{"type":12,"linkType":13,"id":14},{"sys":9080},{"id":21,"type":12,"linkType":22},{"sys":9082},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":9084,"metaTitle":444,"metaDescription":445,"mainTitle":9085,"subtitle":463,"heroImage":9100,"ctaButton":486,"ctaLink":487},[443],{"data":9086,"content":9087,"nodeType":75},{},[9088,9094],{"data":9089,"content":9090,"nodeType":456},{},[9091],{"data":9092,"marks":9093,"value":455,"nodeType":83},{},[],{"data":9095,"content":9096,"nodeType":88},{},[9097],{"data":9098,"marks":9099,"value":117,"nodeType":83},{},[],{"metadata":9101,"sys":9104,"fields":9109},{"tags":9102,"concepts":9103},[],[],{"space":9105,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":9107,"publishedVersion":63,"revision":45,"locale":29},{"sys":9106},{"type":12,"linkType":13,"id":14},{"sys":9108},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":9110},{"url":478,"details":9111,"fileName":484,"contentType":485},{"size":480,"image":9112},{"width":482,"height":483},{"sys":9114,"fields":9117},{"id":9115,"createdAt":9116},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":9118,"slug":9119,"articleIntro":9120,"category":9121},"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",[9122],{"metadata":9123,"sys":9126,"fields":9133},{"tags":9124,"concepts":9125},[],[],{"space":9127,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":9129,"publishedVersion":434,"revision":63,"contentType":9131,"locale":29},{"sys":9128},{"type":12,"linkType":13,"id":14},{"sys":9130},{"id":21,"type":12,"linkType":22},{"sys":9132},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":9134,"metaTitle":444,"metaDescription":445,"mainTitle":9135,"subtitle":463,"heroImage":9150,"ctaButton":486,"ctaLink":487},[443],{"data":9136,"content":9137,"nodeType":75},{},[9138,9144],{"data":9139,"content":9140,"nodeType":456},{},[9141],{"data":9142,"marks":9143,"value":455,"nodeType":83},{},[],{"data":9145,"content":9146,"nodeType":88},{},[9147],{"data":9148,"marks":9149,"value":117,"nodeType":83},{},[],{"metadata":9151,"sys":9154,"fields":9159},{"tags":9152,"concepts":9153},[],[],{"space":9155,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":9157,"publishedVersion":63,"revision":45,"locale":29},{"sys":9156},{"type":12,"linkType":13,"id":14},{"sys":9158},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":9160},{"url":478,"details":9161,"fileName":484,"contentType":485},{"size":480,"image":9162},{"width":482,"height":483},{"sys":9164,"fields":9167},{"id":9165,"createdAt":9166},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":9168,"slug":9169,"articleIntro":9168,"category":9170},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[9171],{"metadata":9172,"sys":9175,"fields":9182},{"tags":9173,"concepts":9174},[],[],{"space":9176,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":9178,"publishedVersion":434,"revision":63,"contentType":9180,"locale":29},{"sys":9177},{"type":12,"linkType":13,"id":14},{"sys":9179},{"id":21,"type":12,"linkType":22},{"sys":9181},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":9183,"metaTitle":444,"metaDescription":445,"mainTitle":9184,"subtitle":463,"heroImage":9199,"ctaButton":486,"ctaLink":487},[443],{"data":9185,"content":9186,"nodeType":75},{},[9187,9193],{"data":9188,"content":9189,"nodeType":456},{},[9190],{"data":9191,"marks":9192,"value":455,"nodeType":83},{},[],{"data":9194,"content":9195,"nodeType":88},{},[9196],{"data":9197,"marks":9198,"value":117,"nodeType":83},{},[],{"metadata":9200,"sys":9203,"fields":9208},{"tags":9201,"concepts":9202},[],[],{"space":9204,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":9206,"publishedVersion":63,"revision":45,"locale":29},{"sys":9205},{"type":12,"linkType":13,"id":14},{"sys":9207},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":9209},{"url":478,"details":9210,"fileName":484,"contentType":485},{"size":480,"image":9211},{"width":482,"height":483},{"sys":9213,"fields":9216},{"id":9214,"createdAt":9215},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":9217,"slug":9218,"articleIntro":9217,"category":9219},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[9220],{"metadata":9221,"sys":9224,"fields":9231},{"tags":9222,"concepts":9223},[],[],{"space":9225,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":9227,"publishedVersion":434,"revision":63,"contentType":9229,"locale":29},{"sys":9226},{"type":12,"linkType":13,"id":14},{"sys":9228},{"id":21,"type":12,"linkType":22},{"sys":9230},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":9232,"metaTitle":444,"metaDescription":445,"mainTitle":9233,"subtitle":463,"heroImage":9248,"ctaButton":486,"ctaLink":487},[443],{"data":9234,"content":9235,"nodeType":75},{},[9236,9242],{"data":9237,"content":9238,"nodeType":456},{},[9239],{"data":9240,"marks":9241,"value":455,"nodeType":83},{},[],{"data":9243,"content":9244,"nodeType":88},{},[9245],{"data":9246,"marks":9247,"value":117,"nodeType":83},{},[],{"metadata":9249,"sys":9252,"fields":9257},{"tags":9250,"concepts":9251},[],[],{"space":9253,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":9255,"publishedVersion":63,"revision":45,"locale":29},{"sys":9254},{"type":12,"linkType":13,"id":14},{"sys":9256},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":9258},{"url":478,"details":9259,"fileName":484,"contentType":485},{"size":480,"image":9260},{"width":482,"height":483},{"sys":9262,"fields":9265},{"id":9263,"createdAt":9264},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":9266,"slug":9267,"articleIntro":9266,"category":9268},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[9269],{"metadata":9270,"sys":9273,"fields":9280},{"tags":9271,"concepts":9272},[],[],{"space":9274,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":9276,"publishedVersion":434,"revision":63,"contentType":9278,"locale":29},{"sys":9275},{"type":12,"linkType":13,"id":14},{"sys":9277},{"id":21,"type":12,"linkType":22},{"sys":9279},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":9281,"metaTitle":444,"metaDescription":445,"mainTitle":9282,"subtitle":463,"heroImage":9297,"ctaButton":486,"ctaLink":487},[443],{"data":9283,"content":9284,"nodeType":75},{},[9285,9291],{"data":9286,"content":9287,"nodeType":456},{},[9288],{"data":9289,"marks":9290,"value":455,"nodeType":83},{},[],{"data":9292,"content":9293,"nodeType":88},{},[9294],{"data":9295,"marks":9296,"value":117,"nodeType":83},{},[],{"metadata":9298,"sys":9301,"fields":9306},{"tags":9299,"concepts":9300},[],[],{"space":9302,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":9304,"publishedVersion":63,"revision":45,"locale":29},{"sys":9303},{"type":12,"linkType":13,"id":14},{"sys":9305},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":9307},{"url":478,"details":9308,"fileName":484,"contentType":485},{"size":480,"image":9309},{"width":482,"height":483},{"sys":9311,"fields":9314},{"id":9312,"createdAt":9313},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":9315,"slug":9316,"articleIntro":9315,"category":9317},"4558 - Intérêts courus","compte-4558-interets-courus",[9318],{"metadata":9319,"sys":9322,"fields":9329},{"tags":9320,"concepts":9321},[],[],{"space":9323,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":9325,"publishedVersion":434,"revision":63,"contentType":9327,"locale":29},{"sys":9324},{"type":12,"linkType":13,"id":14},{"sys":9326},{"id":21,"type":12,"linkType":22},{"sys":9328},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":9330,"metaTitle":444,"metaDescription":445,"mainTitle":9331,"subtitle":463,"heroImage":9346,"ctaButton":486,"ctaLink":487},[443],{"data":9332,"content":9333,"nodeType":75},{},[9334,9340],{"data":9335,"content":9336,"nodeType":456},{},[9337],{"data":9338,"marks":9339,"value":455,"nodeType":83},{},[],{"data":9341,"content":9342,"nodeType":88},{},[9343],{"data":9344,"marks":9345,"value":117,"nodeType":83},{},[],{"metadata":9347,"sys":9350,"fields":9355},{"tags":9348,"concepts":9349},[],[],{"space":9351,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":9353,"publishedVersion":63,"revision":45,"locale":29},{"sys":9352},{"type":12,"linkType":13,"id":14},{"sys":9354},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":9356},{"url":478,"details":9357,"fileName":484,"contentType":485},{"size":480,"image":9358},{"width":482,"height":483},{"sys":9360,"fields":9363},{"id":9361,"createdAt":9362},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":9364,"slug":9365,"articleIntro":9364,"category":9366},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[9367],{"metadata":9368,"sys":9371,"fields":9378},{"tags":9369,"concepts":9370},[],[],{"space":9372,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":9374,"publishedVersion":434,"revision":63,"contentType":9376,"locale":29},{"sys":9373},{"type":12,"linkType":13,"id":14},{"sys":9375},{"id":21,"type":12,"linkType":22},{"sys":9377},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":9379,"metaTitle":444,"metaDescription":445,"mainTitle":9380,"subtitle":463,"heroImage":9395,"ctaButton":486,"ctaLink":487},[443],{"data":9381,"content":9382,"nodeType":75},{},[9383,9389],{"data":9384,"content":9385,"nodeType":456},{},[9386],{"data":9387,"marks":9388,"value":455,"nodeType":83},{},[],{"data":9390,"content":9391,"nodeType":88},{},[9392],{"data":9393,"marks":9394,"value":117,"nodeType":83},{},[],{"metadata":9396,"sys":9399,"fields":9404},{"tags":9397,"concepts":9398},[],[],{"space":9400,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":9402,"publishedVersion":63,"revision":45,"locale":29},{"sys":9401},{"type":12,"linkType":13,"id":14},{"sys":9403},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":9405},{"url":478,"details":9406,"fileName":484,"contentType":485},{"size":480,"image":9407},{"width":482,"height":483},{"sys":9409,"fields":9412},{"id":9410,"createdAt":9411},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":9413,"slug":9414,"articleIntro":9413,"category":9415},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[9416],{"metadata":9417,"sys":9420,"fields":9427},{"tags":9418,"concepts":9419},[],[],{"space":9421,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":9423,"publishedVersion":434,"revision":63,"contentType":9425,"locale":29},{"sys":9422},{"type":12,"linkType":13,"id":14},{"sys":9424},{"id":21,"type":12,"linkType":22},{"sys":9426},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":9428,"metaTitle":444,"metaDescription":445,"mainTitle":9429,"subtitle":463,"heroImage":9444,"ctaButton":486,"ctaLink":487},[443],{"data":9430,"content":9431,"nodeType":75},{},[9432,9438],{"data":9433,"content":9434,"nodeType":456},{},[9435],{"data":9436,"marks":9437,"value":455,"nodeType":83},{},[],{"data":9439,"content":9440,"nodeType":88},{},[9441],{"data":9442,"marks":9443,"value":117,"nodeType":83},{},[],{"metadata":9445,"sys":9448,"fields":9453},{"tags":9446,"concepts":9447},[],[],{"space":9449,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":9451,"publishedVersion":63,"revision":45,"locale":29},{"sys":9450},{"type":12,"linkType":13,"id":14},{"sys":9452},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":9454},{"url":478,"details":9455,"fileName":484,"contentType":485},{"size":480,"image":9456},{"width":482,"height":483},{"sys":9458,"fields":9461},{"id":9459,"createdAt":9460},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":9462,"slug":9463,"articleIntro":9462,"category":9464},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[9465],{"metadata":9466,"sys":9469,"fields":9476},{"tags":9467,"concepts":9468},[],[],{"space":9470,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":9472,"publishedVersion":434,"revision":63,"contentType":9474,"locale":29},{"sys":9471},{"type":12,"linkType":13,"id":14},{"sys":9473},{"id":21,"type":12,"linkType":22},{"sys":9475},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":9477,"metaTitle":444,"metaDescription":445,"mainTitle":9478,"subtitle":463,"heroImage":9493,"ctaButton":486,"ctaLink":487},[443],{"data":9479,"content":9480,"nodeType":75},{},[9481,9487],{"data":9482,"content":9483,"nodeType":456},{},[9484],{"data":9485,"marks":9486,"value":455,"nodeType":83},{},[],{"data":9488,"content":9489,"nodeType":88},{},[9490],{"data":9491,"marks":9492,"value":117,"nodeType":83},{},[],{"metadata":9494,"sys":9497,"fields":9502},{"tags":9495,"concepts":9496},[],[],{"space":9498,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":9500,"publishedVersion":63,"revision":45,"locale":29},{"sys":9499},{"type":12,"linkType":13,"id":14},{"sys":9501},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":9503},{"url":478,"details":9504,"fileName":484,"contentType":485},{"size":480,"image":9505},{"width":482,"height":483},{"sys":9507,"fields":9510},{"id":9508,"createdAt":9509},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":9511,"slug":9512,"articleIntro":9511,"category":9513},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[9514],{"metadata":9515,"sys":9518,"fields":9525},{"tags":9516,"concepts":9517},[],[],{"space":9519,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":9521,"publishedVersion":434,"revision":63,"contentType":9523,"locale":29},{"sys":9520},{"type":12,"linkType":13,"id":14},{"sys":9522},{"id":21,"type":12,"linkType":22},{"sys":9524},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":9526,"metaTitle":444,"metaDescription":445,"mainTitle":9527,"subtitle":463,"heroImage":9542,"ctaButton":486,"ctaLink":487},[443],{"data":9528,"content":9529,"nodeType":75},{},[9530,9536],{"data":9531,"content":9532,"nodeType":456},{},[9533],{"data":9534,"marks":9535,"value":455,"nodeType":83},{},[],{"data":9537,"content":9538,"nodeType":88},{},[9539],{"data":9540,"marks":9541,"value":117,"nodeType":83},{},[],{"metadata":9543,"sys":9546,"fields":9551},{"tags":9544,"concepts":9545},[],[],{"space":9547,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":9549,"publishedVersion":63,"revision":45,"locale":29},{"sys":9548},{"type":12,"linkType":13,"id":14},{"sys":9550},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":9552},{"url":478,"details":9553,"fileName":484,"contentType":485},{"size":480,"image":9554},{"width":482,"height":483},{"sys":9556,"fields":9559},{"id":9557,"createdAt":9558},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":9560,"slug":9561,"articleIntro":9560,"category":9562},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[9563],{"metadata":9564,"sys":9567,"fields":9574},{"tags":9565,"concepts":9566},[],[],{"space":9568,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":9570,"publishedVersion":434,"revision":63,"contentType":9572,"locale":29},{"sys":9569},{"type":12,"linkType":13,"id":14},{"sys":9571},{"id":21,"type":12,"linkType":22},{"sys":9573},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":9575,"metaTitle":444,"metaDescription":445,"mainTitle":9576,"subtitle":463,"heroImage":9591,"ctaButton":486,"ctaLink":487},[443],{"data":9577,"content":9578,"nodeType":75},{},[9579,9585],{"data":9580,"content":9581,"nodeType":456},{},[9582],{"data":9583,"marks":9584,"value":455,"nodeType":83},{},[],{"data":9586,"content":9587,"nodeType":88},{},[9588],{"data":9589,"marks":9590,"value":117,"nodeType":83},{},[],{"metadata":9592,"sys":9595,"fields":9600},{"tags":9593,"concepts":9594},[],[],{"space":9596,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":9598,"publishedVersion":63,"revision":45,"locale":29},{"sys":9597},{"type":12,"linkType":13,"id":14},{"sys":9599},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":9601},{"url":478,"details":9602,"fileName":484,"contentType":485},{"size":480,"image":9603},{"width":482,"height":483},{"sys":9605,"fields":9608},{"id":9606,"createdAt":9607},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":9609,"slug":9610,"articleIntro":9609,"category":9611},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[9612],{"metadata":9613,"sys":9616,"fields":9623},{"tags":9614,"concepts":9615},[],[],{"space":9617,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":9619,"publishedVersion":434,"revision":63,"contentType":9621,"locale":29},{"sys":9618},{"type":12,"linkType":13,"id":14},{"sys":9620},{"id":21,"type":12,"linkType":22},{"sys":9622},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":9624,"metaTitle":444,"metaDescription":445,"mainTitle":9625,"subtitle":463,"heroImage":9640,"ctaButton":486,"ctaLink":487},[443],{"data":9626,"content":9627,"nodeType":75},{},[9628,9634],{"data":9629,"content":9630,"nodeType":456},{},[9631],{"data":9632,"marks":9633,"value":455,"nodeType":83},{},[],{"data":9635,"content":9636,"nodeType":88},{},[9637],{"data":9638,"marks":9639,"value":117,"nodeType":83},{},[],{"metadata":9641,"sys":9644,"fields":9649},{"tags":9642,"concepts":9643},[],[],{"space":9645,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":9647,"publishedVersion":63,"revision":45,"locale":29},{"sys":9646},{"type":12,"linkType":13,"id":14},{"sys":9648},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":9650},{"url":478,"details":9651,"fileName":484,"contentType":485},{"size":480,"image":9652},{"width":482,"height":483},{"sys":9654,"fields":9657},{"id":9655,"createdAt":9656},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":9658,"slug":9659,"articleIntro":9658,"category":9660},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[9661],{"metadata":9662,"sys":9665,"fields":9672},{"tags":9663,"concepts":9664},[],[],{"space":9666,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":9668,"publishedVersion":434,"revision":63,"contentType":9670,"locale":29},{"sys":9667},{"type":12,"linkType":13,"id":14},{"sys":9669},{"id":21,"type":12,"linkType":22},{"sys":9671},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":9673,"metaTitle":444,"metaDescription":445,"mainTitle":9674,"subtitle":463,"heroImage":9689,"ctaButton":486,"ctaLink":487},[443],{"data":9675,"content":9676,"nodeType":75},{},[9677,9683],{"data":9678,"content":9679,"nodeType":456},{},[9680],{"data":9681,"marks":9682,"value":455,"nodeType":83},{},[],{"data":9684,"content":9685,"nodeType":88},{},[9686],{"data":9687,"marks":9688,"value":117,"nodeType":83},{},[],{"metadata":9690,"sys":9693,"fields":9698},{"tags":9691,"concepts":9692},[],[],{"space":9694,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":9696,"publishedVersion":63,"revision":45,"locale":29},{"sys":9695},{"type":12,"linkType":13,"id":14},{"sys":9697},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":9699},{"url":478,"details":9700,"fileName":484,"contentType":485},{"size":480,"image":9701},{"width":482,"height":483},{"sys":9703,"fields":9706},{"id":9704,"createdAt":9705},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":9707,"slug":9708,"articleIntro":9707,"category":9709},"472 - Comptes d'attente","compte-472-comptes-d-attente",[9710],{"metadata":9711,"sys":9714,"fields":9721},{"tags":9712,"concepts":9713},[],[],{"space":9715,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":9717,"publishedVersion":434,"revision":63,"contentType":9719,"locale":29},{"sys":9716},{"type":12,"linkType":13,"id":14},{"sys":9718},{"id":21,"type":12,"linkType":22},{"sys":9720},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":9722,"metaTitle":444,"metaDescription":445,"mainTitle":9723,"subtitle":463,"heroImage":9738,"ctaButton":486,"ctaLink":487},[443],{"data":9724,"content":9725,"nodeType":75},{},[9726,9732],{"data":9727,"content":9728,"nodeType":456},{},[9729],{"data":9730,"marks":9731,"value":455,"nodeType":83},{},[],{"data":9733,"content":9734,"nodeType":88},{},[9735],{"data":9736,"marks":9737,"value":117,"nodeType":83},{},[],{"metadata":9739,"sys":9742,"fields":9747},{"tags":9740,"concepts":9741},[],[],{"space":9743,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":9745,"publishedVersion":63,"revision":45,"locale":29},{"sys":9744},{"type":12,"linkType":13,"id":14},{"sys":9746},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":9748},{"url":478,"details":9749,"fileName":484,"contentType":485},{"size":480,"image":9750},{"width":482,"height":483},{"sys":9752,"fields":9755},{"id":9753,"createdAt":9754},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":9756,"slug":9757,"articleIntro":9756,"category":9758},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[9759],{"metadata":9760,"sys":9763,"fields":9770},{"tags":9761,"concepts":9762},[],[],{"space":9764,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":9766,"publishedVersion":434,"revision":63,"contentType":9768,"locale":29},{"sys":9765},{"type":12,"linkType":13,"id":14},{"sys":9767},{"id":21,"type":12,"linkType":22},{"sys":9769},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":9771,"metaTitle":444,"metaDescription":445,"mainTitle":9772,"subtitle":463,"heroImage":9787,"ctaButton":486,"ctaLink":487},[443],{"data":9773,"content":9774,"nodeType":75},{},[9775,9781],{"data":9776,"content":9777,"nodeType":456},{},[9778],{"data":9779,"marks":9780,"value":455,"nodeType":83},{},[],{"data":9782,"content":9783,"nodeType":88},{},[9784],{"data":9785,"marks":9786,"value":117,"nodeType":83},{},[],{"metadata":9788,"sys":9791,"fields":9796},{"tags":9789,"concepts":9790},[],[],{"space":9792,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":9794,"publishedVersion":63,"revision":45,"locale":29},{"sys":9793},{"type":12,"linkType":13,"id":14},{"sys":9795},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":9797},{"url":478,"details":9798,"fileName":484,"contentType":485},{"size":480,"image":9799},{"width":482,"height":483},{"sys":9801,"fields":9804},{"id":9802,"createdAt":9803},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":9805,"slug":9806,"articleIntro":-1,"category":9807},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[9808],{"metadata":9809,"sys":9812,"fields":9819},{"tags":9810,"concepts":9811},[],[],{"space":9813,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":9815,"publishedVersion":434,"revision":63,"contentType":9817,"locale":29},{"sys":9814},{"type":12,"linkType":13,"id":14},{"sys":9816},{"id":21,"type":12,"linkType":22},{"sys":9818},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":9820,"metaTitle":444,"metaDescription":445,"mainTitle":9821,"subtitle":463,"heroImage":9836,"ctaButton":486,"ctaLink":487},[443],{"data":9822,"content":9823,"nodeType":75},{},[9824,9830],{"data":9825,"content":9826,"nodeType":456},{},[9827],{"data":9828,"marks":9829,"value":455,"nodeType":83},{},[],{"data":9831,"content":9832,"nodeType":88},{},[9833],{"data":9834,"marks":9835,"value":117,"nodeType":83},{},[],{"metadata":9837,"sys":9840,"fields":9845},{"tags":9838,"concepts":9839},[],[],{"space":9841,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":9843,"publishedVersion":63,"revision":45,"locale":29},{"sys":9842},{"type":12,"linkType":13,"id":14},{"sys":9844},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":9846},{"url":478,"details":9847,"fileName":484,"contentType":485},{"size":480,"image":9848},{"width":482,"height":483},{"sys":9850,"fields":9853},{"id":9851,"createdAt":9852},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":9854,"slug":9855,"articleIntro":9854,"category":9856},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[9857],{"metadata":9858,"sys":9861,"fields":9868},{"tags":9859,"concepts":9860},[],[],{"space":9862,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":9864,"publishedVersion":434,"revision":63,"contentType":9866,"locale":29},{"sys":9863},{"type":12,"linkType":13,"id":14},{"sys":9865},{"id":21,"type":12,"linkType":22},{"sys":9867},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":9869,"metaTitle":444,"metaDescription":445,"mainTitle":9870,"subtitle":463,"heroImage":9885,"ctaButton":486,"ctaLink":487},[443],{"data":9871,"content":9872,"nodeType":75},{},[9873,9879],{"data":9874,"content":9875,"nodeType":456},{},[9876],{"data":9877,"marks":9878,"value":455,"nodeType":83},{},[],{"data":9880,"content":9881,"nodeType":88},{},[9882],{"data":9883,"marks":9884,"value":117,"nodeType":83},{},[],{"metadata":9886,"sys":9889,"fields":9894},{"tags":9887,"concepts":9888},[],[],{"space":9890,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":9892,"publishedVersion":63,"revision":45,"locale":29},{"sys":9891},{"type":12,"linkType":13,"id":14},{"sys":9893},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":9895},{"url":478,"details":9896,"fileName":484,"contentType":485},{"size":480,"image":9897},{"width":482,"height":483},{"sys":9899,"fields":9902},{"id":9900,"createdAt":9901},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":9903,"slug":9904,"articleIntro":9903,"category":9905},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[9906],{"metadata":9907,"sys":9910,"fields":9917},{"tags":9908,"concepts":9909},[],[],{"space":9911,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":9913,"publishedVersion":434,"revision":63,"contentType":9915,"locale":29},{"sys":9912},{"type":12,"linkType":13,"id":14},{"sys":9914},{"id":21,"type":12,"linkType":22},{"sys":9916},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":9918,"metaTitle":444,"metaDescription":445,"mainTitle":9919,"subtitle":463,"heroImage":9934,"ctaButton":486,"ctaLink":487},[443],{"data":9920,"content":9921,"nodeType":75},{},[9922,9928],{"data":9923,"content":9924,"nodeType":456},{},[9925],{"data":9926,"marks":9927,"value":455,"nodeType":83},{},[],{"data":9929,"content":9930,"nodeType":88},{},[9931],{"data":9932,"marks":9933,"value":117,"nodeType":83},{},[],{"metadata":9935,"sys":9938,"fields":9943},{"tags":9936,"concepts":9937},[],[],{"space":9939,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":9941,"publishedVersion":63,"revision":45,"locale":29},{"sys":9940},{"type":12,"linkType":13,"id":14},{"sys":9942},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":9944},{"url":478,"details":9945,"fileName":484,"contentType":485},{"size":480,"image":9946},{"width":482,"height":483},{"sys":9948,"fields":9951},{"id":9949,"createdAt":9950},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":9952,"slug":9953,"articleIntro":9952,"category":9954},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[9955],{"metadata":9956,"sys":9959,"fields":9966},{"tags":9957,"concepts":9958},[],[],{"space":9960,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":9962,"publishedVersion":434,"revision":63,"contentType":9964,"locale":29},{"sys":9961},{"type":12,"linkType":13,"id":14},{"sys":9963},{"id":21,"type":12,"linkType":22},{"sys":9965},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":9967,"metaTitle":444,"metaDescription":445,"mainTitle":9968,"subtitle":463,"heroImage":9983,"ctaButton":486,"ctaLink":487},[443],{"data":9969,"content":9970,"nodeType":75},{},[9971,9977],{"data":9972,"content":9973,"nodeType":456},{},[9974],{"data":9975,"marks":9976,"value":455,"nodeType":83},{},[],{"data":9978,"content":9979,"nodeType":88},{},[9980],{"data":9981,"marks":9982,"value":117,"nodeType":83},{},[],{"metadata":9984,"sys":9987,"fields":9992},{"tags":9985,"concepts":9986},[],[],{"space":9988,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":9990,"publishedVersion":63,"revision":45,"locale":29},{"sys":9989},{"type":12,"linkType":13,"id":14},{"sys":9991},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":9993},{"url":478,"details":9994,"fileName":484,"contentType":485},{"size":480,"image":9995},{"width":482,"height":483},{"sys":9997,"fields":10000},{"id":9998,"createdAt":9999},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":10001,"slug":10002,"articleIntro":10001,"category":10003},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[10004],{"metadata":10005,"sys":10008,"fields":10015},{"tags":10006,"concepts":10007},[],[],{"space":10009,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":10011,"publishedVersion":434,"revision":63,"contentType":10013,"locale":29},{"sys":10010},{"type":12,"linkType":13,"id":14},{"sys":10012},{"id":21,"type":12,"linkType":22},{"sys":10014},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":10016,"metaTitle":444,"metaDescription":445,"mainTitle":10017,"subtitle":463,"heroImage":10032,"ctaButton":486,"ctaLink":487},[443],{"data":10018,"content":10019,"nodeType":75},{},[10020,10026],{"data":10021,"content":10022,"nodeType":456},{},[10023],{"data":10024,"marks":10025,"value":455,"nodeType":83},{},[],{"data":10027,"content":10028,"nodeType":88},{},[10029],{"data":10030,"marks":10031,"value":117,"nodeType":83},{},[],{"metadata":10033,"sys":10036,"fields":10041},{"tags":10034,"concepts":10035},[],[],{"space":10037,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":10039,"publishedVersion":63,"revision":45,"locale":29},{"sys":10038},{"type":12,"linkType":13,"id":14},{"sys":10040},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":10042},{"url":478,"details":10043,"fileName":484,"contentType":485},{"size":480,"image":10044},{"width":482,"height":483},{"sys":10046,"fields":10049},{"id":10047,"createdAt":10048},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":10050,"slug":10051,"articleIntro":10052,"category":10053},"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",[10054],{"metadata":10055,"sys":10058,"fields":10065},{"tags":10056,"concepts":10057},[],[],{"space":10059,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":10061,"publishedVersion":434,"revision":63,"contentType":10063,"locale":29},{"sys":10060},{"type":12,"linkType":13,"id":14},{"sys":10062},{"id":21,"type":12,"linkType":22},{"sys":10064},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":10066,"metaTitle":444,"metaDescription":445,"mainTitle":10067,"subtitle":463,"heroImage":10082,"ctaButton":486,"ctaLink":487},[443],{"data":10068,"content":10069,"nodeType":75},{},[10070,10076],{"data":10071,"content":10072,"nodeType":456},{},[10073],{"data":10074,"marks":10075,"value":455,"nodeType":83},{},[],{"data":10077,"content":10078,"nodeType":88},{},[10079],{"data":10080,"marks":10081,"value":117,"nodeType":83},{},[],{"metadata":10083,"sys":10086,"fields":10091},{"tags":10084,"concepts":10085},[],[],{"space":10087,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":10089,"publishedVersion":63,"revision":45,"locale":29},{"sys":10088},{"type":12,"linkType":13,"id":14},{"sys":10090},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":10092},{"url":478,"details":10093,"fileName":484,"contentType":485},{"size":480,"image":10094},{"width":482,"height":483},{"sys":10096,"fields":10099},{"id":10097,"createdAt":10098},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":10100,"slug":10101,"articleIntro":-1,"category":10102},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[10103],{"metadata":10104,"sys":10107,"fields":10114},{"tags":10105,"concepts":10106},[],[],{"space":10108,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":10110,"publishedVersion":434,"revision":63,"contentType":10112,"locale":29},{"sys":10109},{"type":12,"linkType":13,"id":14},{"sys":10111},{"id":21,"type":12,"linkType":22},{"sys":10113},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":10115,"metaTitle":444,"metaDescription":445,"mainTitle":10116,"subtitle":463,"heroImage":10131,"ctaButton":486,"ctaLink":487},[443],{"data":10117,"content":10118,"nodeType":75},{},[10119,10125],{"data":10120,"content":10121,"nodeType":456},{},[10122],{"data":10123,"marks":10124,"value":455,"nodeType":83},{},[],{"data":10126,"content":10127,"nodeType":88},{},[10128],{"data":10129,"marks":10130,"value":117,"nodeType":83},{},[],{"metadata":10132,"sys":10135,"fields":10140},{"tags":10133,"concepts":10134},[],[],{"space":10136,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":10138,"publishedVersion":63,"revision":45,"locale":29},{"sys":10137},{"type":12,"linkType":13,"id":14},{"sys":10139},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":10141},{"url":478,"details":10142,"fileName":484,"contentType":485},{"size":480,"image":10143},{"width":482,"height":483},{"sys":10145,"fields":10148},{"id":10146,"createdAt":10147},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":10149,"slug":10150,"articleIntro":10149,"category":10151},"6358 - Autres droits","compte-6358-autres-droits",[10152],{"metadata":10153,"sys":10156,"fields":10163},{"tags":10154,"concepts":10155},[],[],{"space":10157,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":10159,"publishedVersion":434,"revision":63,"contentType":10161,"locale":29},{"sys":10158},{"type":12,"linkType":13,"id":14},{"sys":10160},{"id":21,"type":12,"linkType":22},{"sys":10162},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":10164,"metaTitle":444,"metaDescription":445,"mainTitle":10165,"subtitle":463,"heroImage":10180,"ctaButton":486,"ctaLink":487},[443],{"data":10166,"content":10167,"nodeType":75},{},[10168,10174],{"data":10169,"content":10170,"nodeType":456},{},[10171],{"data":10172,"marks":10173,"value":455,"nodeType":83},{},[],{"data":10175,"content":10176,"nodeType":88},{},[10177],{"data":10178,"marks":10179,"value":117,"nodeType":83},{},[],{"metadata":10181,"sys":10184,"fields":10189},{"tags":10182,"concepts":10183},[],[],{"space":10185,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":10187,"publishedVersion":63,"revision":45,"locale":29},{"sys":10186},{"type":12,"linkType":13,"id":14},{"sys":10188},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":10190},{"url":478,"details":10191,"fileName":484,"contentType":485},{"size":480,"image":10192},{"width":482,"height":483},{"sys":10194,"fields":10197},{"id":10195,"createdAt":10196},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":10198,"slug":10199,"articleIntro":-1,"category":10200},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[10201],{"metadata":10202,"sys":10205,"fields":10212},{"tags":10203,"concepts":10204},[],[],{"space":10206,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":10208,"publishedVersion":434,"revision":63,"contentType":10210,"locale":29},{"sys":10207},{"type":12,"linkType":13,"id":14},{"sys":10209},{"id":21,"type":12,"linkType":22},{"sys":10211},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":10213,"metaTitle":444,"metaDescription":445,"mainTitle":10214,"subtitle":463,"heroImage":10229,"ctaButton":486,"ctaLink":487},[443],{"data":10215,"content":10216,"nodeType":75},{},[10217,10223],{"data":10218,"content":10219,"nodeType":456},{},[10220],{"data":10221,"marks":10222,"value":455,"nodeType":83},{},[],{"data":10224,"content":10225,"nodeType":88},{},[10226],{"data":10227,"marks":10228,"value":117,"nodeType":83},{},[],{"metadata":10230,"sys":10233,"fields":10238},{"tags":10231,"concepts":10232},[],[],{"space":10234,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":10236,"publishedVersion":63,"revision":45,"locale":29},{"sys":10235},{"type":12,"linkType":13,"id":14},{"sys":10237},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":10239},{"url":478,"details":10240,"fileName":484,"contentType":485},{"size":480,"image":10241},{"width":482,"height":483},{"sys":10243,"fields":10246},{"id":10244,"createdAt":10245},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":10247,"slug":10248,"articleIntro":-1,"category":10249},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[10250],{"metadata":10251,"sys":10254,"fields":10261},{"tags":10252,"concepts":10253},[],[],{"space":10255,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":10257,"publishedVersion":434,"revision":63,"contentType":10259,"locale":29},{"sys":10256},{"type":12,"linkType":13,"id":14},{"sys":10258},{"id":21,"type":12,"linkType":22},{"sys":10260},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":10262,"metaTitle":444,"metaDescription":445,"mainTitle":10263,"subtitle":463,"heroImage":10278,"ctaButton":486,"ctaLink":487},[443],{"data":10264,"content":10265,"nodeType":75},{},[10266,10272],{"data":10267,"content":10268,"nodeType":456},{},[10269],{"data":10270,"marks":10271,"value":455,"nodeType":83},{},[],{"data":10273,"content":10274,"nodeType":88},{},[10275],{"data":10276,"marks":10277,"value":117,"nodeType":83},{},[],{"metadata":10279,"sys":10282,"fields":10287},{"tags":10280,"concepts":10281},[],[],{"space":10283,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":10285,"publishedVersion":63,"revision":45,"locale":29},{"sys":10284},{"type":12,"linkType":13,"id":14},{"sys":10286},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":10288},{"url":478,"details":10289,"fileName":484,"contentType":485},{"size":480,"image":10290},{"width":482,"height":483},{"sys":10292,"fields":10295},{"id":10293,"createdAt":10294},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":10296,"slug":10297,"articleIntro":-1,"category":10298},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[10299],{"metadata":10300,"sys":10303,"fields":10310},{"tags":10301,"concepts":10302},[],[],{"space":10304,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":10306,"publishedVersion":434,"revision":63,"contentType":10308,"locale":29},{"sys":10305},{"type":12,"linkType":13,"id":14},{"sys":10307},{"id":21,"type":12,"linkType":22},{"sys":10309},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":10311,"metaTitle":444,"metaDescription":445,"mainTitle":10312,"subtitle":463,"heroImage":10327,"ctaButton":486,"ctaLink":487},[443],{"data":10313,"content":10314,"nodeType":75},{},[10315,10321],{"data":10316,"content":10317,"nodeType":456},{},[10318],{"data":10319,"marks":10320,"value":455,"nodeType":83},{},[],{"data":10322,"content":10323,"nodeType":88},{},[10324],{"data":10325,"marks":10326,"value":117,"nodeType":83},{},[],{"metadata":10328,"sys":10331,"fields":10336},{"tags":10329,"concepts":10330},[],[],{"space":10332,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":10334,"publishedVersion":63,"revision":45,"locale":29},{"sys":10333},{"type":12,"linkType":13,"id":14},{"sys":10335},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":10337},{"url":478,"details":10338,"fileName":484,"contentType":485},{"size":480,"image":10339},{"width":482,"height":483},{"sys":10341,"fields":10344},{"id":10342,"createdAt":10343},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":10345,"slug":10346,"articleIntro":-1,"category":10347},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[10348],{"metadata":10349,"sys":10352,"fields":10359},{"tags":10350,"concepts":10351},[],[],{"space":10353,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":10355,"publishedVersion":434,"revision":63,"contentType":10357,"locale":29},{"sys":10354},{"type":12,"linkType":13,"id":14},{"sys":10356},{"id":21,"type":12,"linkType":22},{"sys":10358},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":10360,"metaTitle":444,"metaDescription":445,"mainTitle":10361,"subtitle":463,"heroImage":10376,"ctaButton":486,"ctaLink":487},[443],{"data":10362,"content":10363,"nodeType":75},{},[10364,10370],{"data":10365,"content":10366,"nodeType":456},{},[10367],{"data":10368,"marks":10369,"value":455,"nodeType":83},{},[],{"data":10371,"content":10372,"nodeType":88},{},[10373],{"data":10374,"marks":10375,"value":117,"nodeType":83},{},[],{"metadata":10377,"sys":10380,"fields":10385},{"tags":10378,"concepts":10379},[],[],{"space":10381,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":10383,"publishedVersion":63,"revision":45,"locale":29},{"sys":10382},{"type":12,"linkType":13,"id":14},{"sys":10384},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":10386},{"url":478,"details":10387,"fileName":484,"contentType":485},{"size":480,"image":10388},{"width":482,"height":483},{"sys":10390,"fields":10393},{"id":10391,"createdAt":10392},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":10394,"slug":10395,"articleIntro":10394,"category":10396},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[10397],{"metadata":10398,"sys":10401,"fields":10408},{"tags":10399,"concepts":10400},[],[],{"space":10402,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":10404,"publishedVersion":434,"revision":63,"contentType":10406,"locale":29},{"sys":10403},{"type":12,"linkType":13,"id":14},{"sys":10405},{"id":21,"type":12,"linkType":22},{"sys":10407},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":10409,"metaTitle":444,"metaDescription":445,"mainTitle":10410,"subtitle":463,"heroImage":10425,"ctaButton":486,"ctaLink":487},[443],{"data":10411,"content":10412,"nodeType":75},{},[10413,10419],{"data":10414,"content":10415,"nodeType":456},{},[10416],{"data":10417,"marks":10418,"value":455,"nodeType":83},{},[],{"data":10420,"content":10421,"nodeType":88},{},[10422],{"data":10423,"marks":10424,"value":117,"nodeType":83},{},[],{"metadata":10426,"sys":10429,"fields":10434},{"tags":10427,"concepts":10428},[],[],{"space":10430,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":10432,"publishedVersion":63,"revision":45,"locale":29},{"sys":10431},{"type":12,"linkType":13,"id":14},{"sys":10433},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":10435},{"url":478,"details":10436,"fileName":484,"contentType":485},{"size":480,"image":10437},{"width":482,"height":483},{"sys":10439,"fields":10442},{"id":10440,"createdAt":10441},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":10443,"slug":10444,"articleIntro":-1,"category":10445},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[10446],{"metadata":10447,"sys":10450,"fields":10457},{"tags":10448,"concepts":10449},[],[],{"space":10451,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":10453,"publishedVersion":434,"revision":63,"contentType":10455,"locale":29},{"sys":10452},{"type":12,"linkType":13,"id":14},{"sys":10454},{"id":21,"type":12,"linkType":22},{"sys":10456},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":10458,"metaTitle":444,"metaDescription":445,"mainTitle":10459,"subtitle":463,"heroImage":10474,"ctaButton":486,"ctaLink":487},[443],{"data":10460,"content":10461,"nodeType":75},{},[10462,10468],{"data":10463,"content":10464,"nodeType":456},{},[10465],{"data":10466,"marks":10467,"value":455,"nodeType":83},{},[],{"data":10469,"content":10470,"nodeType":88},{},[10471],{"data":10472,"marks":10473,"value":117,"nodeType":83},{},[],{"metadata":10475,"sys":10478,"fields":10483},{"tags":10476,"concepts":10477},[],[],{"space":10479,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":10481,"publishedVersion":63,"revision":45,"locale":29},{"sys":10480},{"type":12,"linkType":13,"id":14},{"sys":10482},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":10484},{"url":478,"details":10485,"fileName":484,"contentType":485},{"size":480,"image":10486},{"width":482,"height":483},{"sys":10488,"fields":10491},{"id":10489,"createdAt":10490},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":10492,"slug":10493,"articleIntro":-1,"category":10494},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[10495],{"metadata":10496,"sys":10499,"fields":10506},{"tags":10497,"concepts":10498},[],[],{"space":10500,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":10502,"publishedVersion":434,"revision":63,"contentType":10504,"locale":29},{"sys":10501},{"type":12,"linkType":13,"id":14},{"sys":10503},{"id":21,"type":12,"linkType":22},{"sys":10505},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":10507,"metaTitle":444,"metaDescription":445,"mainTitle":10508,"subtitle":463,"heroImage":10523,"ctaButton":486,"ctaLink":487},[443],{"data":10509,"content":10510,"nodeType":75},{},[10511,10517],{"data":10512,"content":10513,"nodeType":456},{},[10514],{"data":10515,"marks":10516,"value":455,"nodeType":83},{},[],{"data":10518,"content":10519,"nodeType":88},{},[10520],{"data":10521,"marks":10522,"value":117,"nodeType":83},{},[],{"metadata":10524,"sys":10527,"fields":10532},{"tags":10525,"concepts":10526},[],[],{"space":10528,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":10530,"publishedVersion":63,"revision":45,"locale":29},{"sys":10529},{"type":12,"linkType":13,"id":14},{"sys":10531},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":10533},{"url":478,"details":10534,"fileName":484,"contentType":485},{"size":480,"image":10535},{"width":482,"height":483},{"sys":10537,"fields":10540},{"id":10538,"createdAt":10539},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":10541,"slug":10542,"articleIntro":10541,"category":10543},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[10544],{"metadata":10545,"sys":10548,"fields":10555},{"tags":10546,"concepts":10547},[],[],{"space":10549,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":10551,"publishedVersion":434,"revision":63,"contentType":10553,"locale":29},{"sys":10550},{"type":12,"linkType":13,"id":14},{"sys":10552},{"id":21,"type":12,"linkType":22},{"sys":10554},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":10556,"metaTitle":444,"metaDescription":445,"mainTitle":10557,"subtitle":463,"heroImage":10572,"ctaButton":486,"ctaLink":487},[443],{"data":10558,"content":10559,"nodeType":75},{},[10560,10566],{"data":10561,"content":10562,"nodeType":456},{},[10563],{"data":10564,"marks":10565,"value":455,"nodeType":83},{},[],{"data":10567,"content":10568,"nodeType":88},{},[10569],{"data":10570,"marks":10571,"value":117,"nodeType":83},{},[],{"metadata":10573,"sys":10576,"fields":10581},{"tags":10574,"concepts":10575},[],[],{"space":10577,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":10579,"publishedVersion":63,"revision":45,"locale":29},{"sys":10578},{"type":12,"linkType":13,"id":14},{"sys":10580},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":10582},{"url":478,"details":10583,"fileName":484,"contentType":485},{"size":480,"image":10584},{"width":482,"height":483},{"sys":10586,"fields":10589},{"id":10587,"createdAt":10588},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":10590,"slug":10591,"articleIntro":10592,"category":10593},"Plan comptable : liste complète des comptes","plan-comptable-general","Naviguer à travers la liste des comptes du Plan Comptable Général (PCG) peut parfois sembler déroutant. Que vous cherchiez à comprendre les classes de comptes, de la classe 1 à 8, ou que vous soyez à la recherche des codes et numéros précis, ce guide est là pour vous. Des comptes de capitaux aux comptes d'immobilisations, sans oublier les comptes de stocks et en-cours, tout sera passé en revue. De plus, nous vous aiderons à vous familiariser avec les règles de comptabilisation en France. Préparez-vous à maîtriser le PCG en un rien de temps.",[10594],{"metadata":10595,"sys":10598,"fields":10605},{"tags":10596,"concepts":10597},[],[],{"space":10599,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":10601,"publishedVersion":434,"revision":63,"contentType":10603,"locale":29},{"sys":10600},{"type":12,"linkType":13,"id":14},{"sys":10602},{"id":21,"type":12,"linkType":22},{"sys":10604},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":10606,"metaTitle":444,"metaDescription":445,"mainTitle":10607,"subtitle":463,"heroImage":10622,"ctaButton":486,"ctaLink":487},[443],{"data":10608,"content":10609,"nodeType":75},{},[10610,10616],{"data":10611,"content":10612,"nodeType":456},{},[10613],{"data":10614,"marks":10615,"value":455,"nodeType":83},{},[],{"data":10617,"content":10618,"nodeType":88},{},[10619],{"data":10620,"marks":10621,"value":117,"nodeType":83},{},[],{"metadata":10623,"sys":10626,"fields":10631},{"tags":10624,"concepts":10625},[],[],{"space":10627,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":10629,"publishedVersion":63,"revision":45,"locale":29},{"sys":10628},{"type":12,"linkType":13,"id":14},{"sys":10630},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":10632},{"url":478,"details":10633,"fileName":484,"contentType":485},{"size":480,"image":10634},{"width":482,"height":483},{"sys":10636,"fields":10639},{"id":10637,"createdAt":10638},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":10640,"slug":10641,"articleIntro":10640,"category":10642},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[10643],{"metadata":10644,"sys":10647,"fields":10654},{"tags":10645,"concepts":10646},[],[],{"space":10648,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":10650,"publishedVersion":434,"revision":63,"contentType":10652,"locale":29},{"sys":10649},{"type":12,"linkType":13,"id":14},{"sys":10651},{"id":21,"type":12,"linkType":22},{"sys":10653},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":10655,"metaTitle":444,"metaDescription":445,"mainTitle":10656,"subtitle":463,"heroImage":10671,"ctaButton":486,"ctaLink":487},[443],{"data":10657,"content":10658,"nodeType":75},{},[10659,10665],{"data":10660,"content":10661,"nodeType":456},{},[10662],{"data":10663,"marks":10664,"value":455,"nodeType":83},{},[],{"data":10666,"content":10667,"nodeType":88},{},[10668],{"data":10669,"marks":10670,"value":117,"nodeType":83},{},[],{"metadata":10672,"sys":10675,"fields":10680},{"tags":10673,"concepts":10674},[],[],{"space":10676,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":10678,"publishedVersion":63,"revision":45,"locale":29},{"sys":10677},{"type":12,"linkType":13,"id":14},{"sys":10679},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":10681},{"url":478,"details":10682,"fileName":484,"contentType":485},{"size":480,"image":10683},{"width":482,"height":483},{"sys":10685,"fields":10688},{"id":10686,"createdAt":10687},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":10689,"slug":10690,"articleIntro":10689,"category":10691},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[10692],{"metadata":10693,"sys":10696,"fields":10703},{"tags":10694,"concepts":10695},[],[],{"space":10697,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":10699,"publishedVersion":434,"revision":63,"contentType":10701,"locale":29},{"sys":10698},{"type":12,"linkType":13,"id":14},{"sys":10700},{"id":21,"type":12,"linkType":22},{"sys":10702},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":10704,"metaTitle":444,"metaDescription":445,"mainTitle":10705,"subtitle":463,"heroImage":10720,"ctaButton":486,"ctaLink":487},[443],{"data":10706,"content":10707,"nodeType":75},{},[10708,10714],{"data":10709,"content":10710,"nodeType":456},{},[10711],{"data":10712,"marks":10713,"value":455,"nodeType":83},{},[],{"data":10715,"content":10716,"nodeType":88},{},[10717],{"data":10718,"marks":10719,"value":117,"nodeType":83},{},[],{"metadata":10721,"sys":10724,"fields":10729},{"tags":10722,"concepts":10723},[],[],{"space":10725,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":10727,"publishedVersion":63,"revision":45,"locale":29},{"sys":10726},{"type":12,"linkType":13,"id":14},{"sys":10728},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":10730},{"url":478,"details":10731,"fileName":484,"contentType":485},{"size":480,"image":10732},{"width":482,"height":483},{"sys":10734,"fields":10737},{"id":10735,"createdAt":10736},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":10738,"slug":10739,"articleIntro":10738,"category":10740},"78174 - Créances","compte-78174-creances",[10741],{"metadata":10742,"sys":10745,"fields":10752},{"tags":10743,"concepts":10744},[],[],{"space":10746,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":10748,"publishedVersion":434,"revision":63,"contentType":10750,"locale":29},{"sys":10747},{"type":12,"linkType":13,"id":14},{"sys":10749},{"id":21,"type":12,"linkType":22},{"sys":10751},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":10753,"metaTitle":444,"metaDescription":445,"mainTitle":10754,"subtitle":463,"heroImage":10769,"ctaButton":486,"ctaLink":487},[443],{"data":10755,"content":10756,"nodeType":75},{},[10757,10763],{"data":10758,"content":10759,"nodeType":456},{},[10760],{"data":10761,"marks":10762,"value":455,"nodeType":83},{},[],{"data":10764,"content":10765,"nodeType":88},{},[10766],{"data":10767,"marks":10768,"value":117,"nodeType":83},{},[],{"metadata":10770,"sys":10773,"fields":10778},{"tags":10771,"concepts":10772},[],[],{"space":10774,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":10776,"publishedVersion":63,"revision":45,"locale":29},{"sys":10775},{"type":12,"linkType":13,"id":14},{"sys":10777},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":10779},{"url":478,"details":10780,"fileName":484,"contentType":485},{"size":480,"image":10781},{"width":482,"height":483},{"sys":10783,"fields":10786},{"id":10784,"createdAt":10785},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":10787,"slug":10788,"articleIntro":-1,"category":10789},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[10790],{"metadata":10791,"sys":10794,"fields":10801},{"tags":10792,"concepts":10793},[],[],{"space":10795,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":10797,"publishedVersion":434,"revision":63,"contentType":10799,"locale":29},{"sys":10796},{"type":12,"linkType":13,"id":14},{"sys":10798},{"id":21,"type":12,"linkType":22},{"sys":10800},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":10802,"metaTitle":444,"metaDescription":445,"mainTitle":10803,"subtitle":463,"heroImage":10818,"ctaButton":486,"ctaLink":487},[443],{"data":10804,"content":10805,"nodeType":75},{},[10806,10812],{"data":10807,"content":10808,"nodeType":456},{},[10809],{"data":10810,"marks":10811,"value":455,"nodeType":83},{},[],{"data":10813,"content":10814,"nodeType":88},{},[10815],{"data":10816,"marks":10817,"value":117,"nodeType":83},{},[],{"metadata":10819,"sys":10822,"fields":10827},{"tags":10820,"concepts":10821},[],[],{"space":10823,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":10825,"publishedVersion":63,"revision":45,"locale":29},{"sys":10824},{"type":12,"linkType":13,"id":14},{"sys":10826},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":10828},{"url":478,"details":10829,"fileName":484,"contentType":485},{"size":480,"image":10830},{"width":482,"height":483},{"sys":10832,"fields":10835},{"id":10833,"createdAt":10834},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":10836,"slug":10837,"articleIntro":-1,"category":10838},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[10839],{"metadata":10840,"sys":10843,"fields":10850},{"tags":10841,"concepts":10842},[],[],{"space":10844,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":10846,"publishedVersion":434,"revision":63,"contentType":10848,"locale":29},{"sys":10845},{"type":12,"linkType":13,"id":14},{"sys":10847},{"id":21,"type":12,"linkType":22},{"sys":10849},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":10851,"metaTitle":444,"metaDescription":445,"mainTitle":10852,"subtitle":463,"heroImage":10867,"ctaButton":486,"ctaLink":487},[443],{"data":10853,"content":10854,"nodeType":75},{},[10855,10861],{"data":10856,"content":10857,"nodeType":456},{},[10858],{"data":10859,"marks":10860,"value":455,"nodeType":83},{},[],{"data":10862,"content":10863,"nodeType":88},{},[10864],{"data":10865,"marks":10866,"value":117,"nodeType":83},{},[],{"metadata":10868,"sys":10871,"fields":10876},{"tags":10869,"concepts":10870},[],[],{"space":10872,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":10874,"publishedVersion":63,"revision":45,"locale":29},{"sys":10873},{"type":12,"linkType":13,"id":14},{"sys":10875},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":10877},{"url":478,"details":10878,"fileName":484,"contentType":485},{"size":480,"image":10879},{"width":482,"height":483},{"sys":10881,"fields":10884},{"id":10882,"createdAt":10883},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":10885,"slug":10886,"articleIntro":10885,"category":10887},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[10888],{"metadata":10889,"sys":10892,"fields":10899},{"tags":10890,"concepts":10891},[],[],{"space":10893,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":10895,"publishedVersion":434,"revision":63,"contentType":10897,"locale":29},{"sys":10894},{"type":12,"linkType":13,"id":14},{"sys":10896},{"id":21,"type":12,"linkType":22},{"sys":10898},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":10900,"metaTitle":444,"metaDescription":445,"mainTitle":10901,"subtitle":463,"heroImage":10916,"ctaButton":486,"ctaLink":487},[443],{"data":10902,"content":10903,"nodeType":75},{},[10904,10910],{"data":10905,"content":10906,"nodeType":456},{},[10907],{"data":10908,"marks":10909,"value":455,"nodeType":83},{},[],{"data":10911,"content":10912,"nodeType":88},{},[10913],{"data":10914,"marks":10915,"value":117,"nodeType":83},{},[],{"metadata":10917,"sys":10920,"fields":10925},{"tags":10918,"concepts":10919},[],[],{"space":10921,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":10923,"publishedVersion":63,"revision":45,"locale":29},{"sys":10922},{"type":12,"linkType":13,"id":14},{"sys":10924},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":10926},{"url":478,"details":10927,"fileName":484,"contentType":485},{"size":480,"image":10928},{"width":482,"height":483},{"sys":10930,"fields":10933},{"id":10931,"createdAt":10932},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":10934,"slug":10935,"articleIntro":10936,"category":10937},"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.",[10938],{"metadata":10939,"sys":10942,"fields":10949},{"tags":10940,"concepts":10941},[],[],{"space":10943,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":10945,"publishedVersion":434,"revision":63,"contentType":10947,"locale":29},{"sys":10944},{"type":12,"linkType":13,"id":14},{"sys":10946},{"id":21,"type":12,"linkType":22},{"sys":10948},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":10950,"metaTitle":444,"metaDescription":445,"mainTitle":10951,"subtitle":463,"heroImage":10966,"ctaButton":486,"ctaLink":487},[443],{"data":10952,"content":10953,"nodeType":75},{},[10954,10960],{"data":10955,"content":10956,"nodeType":456},{},[10957],{"data":10958,"marks":10959,"value":455,"nodeType":83},{},[],{"data":10961,"content":10962,"nodeType":88},{},[10963],{"data":10964,"marks":10965,"value":117,"nodeType":83},{},[],{"metadata":10967,"sys":10970,"fields":10975},{"tags":10968,"concepts":10969},[],[],{"space":10971,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":10973,"publishedVersion":63,"revision":45,"locale":29},{"sys":10972},{"type":12,"linkType":13,"id":14},{"sys":10974},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":10976},{"url":478,"details":10977,"fileName":484,"contentType":485},{"size":480,"image":10978},{"width":482,"height":483},{"sys":10980,"fields":10983},{"id":10981,"createdAt":10982},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":10984,"slug":10985,"articleIntro":10984,"category":10986},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[10987],{"metadata":10988,"sys":10991,"fields":10998},{"tags":10989,"concepts":10990},[],[],{"space":10992,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":10994,"publishedVersion":434,"revision":63,"contentType":10996,"locale":29},{"sys":10993},{"type":12,"linkType":13,"id":14},{"sys":10995},{"id":21,"type":12,"linkType":22},{"sys":10997},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":10999,"metaTitle":444,"metaDescription":445,"mainTitle":11000,"subtitle":463,"heroImage":11015,"ctaButton":486,"ctaLink":487},[443],{"data":11001,"content":11002,"nodeType":75},{},[11003,11009],{"data":11004,"content":11005,"nodeType":456},{},[11006],{"data":11007,"marks":11008,"value":455,"nodeType":83},{},[],{"data":11010,"content":11011,"nodeType":88},{},[11012],{"data":11013,"marks":11014,"value":117,"nodeType":83},{},[],{"metadata":11016,"sys":11019,"fields":11024},{"tags":11017,"concepts":11018},[],[],{"space":11020,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":11022,"publishedVersion":63,"revision":45,"locale":29},{"sys":11021},{"type":12,"linkType":13,"id":14},{"sys":11023},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":11025},{"url":478,"details":11026,"fileName":484,"contentType":485},{"size":480,"image":11027},{"width":482,"height":483},{"sys":11029,"fields":11032},{"id":11030,"createdAt":11031},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":11033,"slug":11034,"articleIntro":11033,"category":11035},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[11036],{"metadata":11037,"sys":11040,"fields":11047},{"tags":11038,"concepts":11039},[],[],{"space":11041,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":11043,"publishedVersion":434,"revision":63,"contentType":11045,"locale":29},{"sys":11042},{"type":12,"linkType":13,"id":14},{"sys":11044},{"id":21,"type":12,"linkType":22},{"sys":11046},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":11048,"metaTitle":444,"metaDescription":445,"mainTitle":11049,"subtitle":463,"heroImage":11064,"ctaButton":486,"ctaLink":487},[443],{"data":11050,"content":11051,"nodeType":75},{},[11052,11058],{"data":11053,"content":11054,"nodeType":456},{},[11055],{"data":11056,"marks":11057,"value":455,"nodeType":83},{},[],{"data":11059,"content":11060,"nodeType":88},{},[11061],{"data":11062,"marks":11063,"value":117,"nodeType":83},{},[],{"metadata":11065,"sys":11068,"fields":11073},{"tags":11066,"concepts":11067},[],[],{"space":11069,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":11071,"publishedVersion":63,"revision":45,"locale":29},{"sys":11070},{"type":12,"linkType":13,"id":14},{"sys":11072},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":11074},{"url":478,"details":11075,"fileName":484,"contentType":485},{"size":480,"image":11076},{"width":482,"height":483},{"sys":11078,"fields":11081},{"id":11079,"createdAt":11080},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":11082,"slug":11083,"articleIntro":11082,"category":11084},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[11085],{"metadata":11086,"sys":11089,"fields":11096},{"tags":11087,"concepts":11088},[],[],{"space":11090,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":11092,"publishedVersion":434,"revision":63,"contentType":11094,"locale":29},{"sys":11091},{"type":12,"linkType":13,"id":14},{"sys":11093},{"id":21,"type":12,"linkType":22},{"sys":11095},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":11097,"metaTitle":444,"metaDescription":445,"mainTitle":11098,"subtitle":463,"heroImage":11113,"ctaButton":486,"ctaLink":487},[443],{"data":11099,"content":11100,"nodeType":75},{},[11101,11107],{"data":11102,"content":11103,"nodeType":456},{},[11104],{"data":11105,"marks":11106,"value":455,"nodeType":83},{},[],{"data":11108,"content":11109,"nodeType":88},{},[11110],{"data":11111,"marks":11112,"value":117,"nodeType":83},{},[],{"metadata":11114,"sys":11117,"fields":11122},{"tags":11115,"concepts":11116},[],[],{"space":11118,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":11120,"publishedVersion":63,"revision":45,"locale":29},{"sys":11119},{"type":12,"linkType":13,"id":14},{"sys":11121},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":11123},{"url":478,"details":11124,"fileName":484,"contentType":485},{"size":480,"image":11125},{"width":482,"height":483},{"sys":11127,"fields":11130},{"id":11128,"createdAt":11129},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":11131,"slug":11132,"articleIntro":-1,"category":11133},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[11134],{"metadata":11135,"sys":11138,"fields":11145},{"tags":11136,"concepts":11137},[],[],{"space":11139,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":11141,"publishedVersion":434,"revision":63,"contentType":11143,"locale":29},{"sys":11140},{"type":12,"linkType":13,"id":14},{"sys":11142},{"id":21,"type":12,"linkType":22},{"sys":11144},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":11146,"metaTitle":444,"metaDescription":445,"mainTitle":11147,"subtitle":463,"heroImage":11162,"ctaButton":486,"ctaLink":487},[443],{"data":11148,"content":11149,"nodeType":75},{},[11150,11156],{"data":11151,"content":11152,"nodeType":456},{},[11153],{"data":11154,"marks":11155,"value":455,"nodeType":83},{},[],{"data":11157,"content":11158,"nodeType":88},{},[11159],{"data":11160,"marks":11161,"value":117,"nodeType":83},{},[],{"metadata":11163,"sys":11166,"fields":11171},{"tags":11164,"concepts":11165},[],[],{"space":11167,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":11169,"publishedVersion":63,"revision":45,"locale":29},{"sys":11168},{"type":12,"linkType":13,"id":14},{"sys":11170},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":11172},{"url":478,"details":11173,"fileName":484,"contentType":485},{"size":480,"image":11174},{"width":482,"height":483},{"sys":11176,"fields":11179},{"id":11177,"createdAt":11178},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":11180,"slug":11181,"articleIntro":11180,"category":11182},"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",[11183],{"metadata":11184,"sys":11187,"fields":11194},{"tags":11185,"concepts":11186},[],[],{"space":11188,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":11190,"publishedVersion":434,"revision":63,"contentType":11192,"locale":29},{"sys":11189},{"type":12,"linkType":13,"id":14},{"sys":11191},{"id":21,"type":12,"linkType":22},{"sys":11193},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":11195,"metaTitle":444,"metaDescription":445,"mainTitle":11196,"subtitle":463,"heroImage":11211,"ctaButton":486,"ctaLink":487},[443],{"data":11197,"content":11198,"nodeType":75},{},[11199,11205],{"data":11200,"content":11201,"nodeType":456},{},[11202],{"data":11203,"marks":11204,"value":455,"nodeType":83},{},[],{"data":11206,"content":11207,"nodeType":88},{},[11208],{"data":11209,"marks":11210,"value":117,"nodeType":83},{},[],{"metadata":11212,"sys":11215,"fields":11220},{"tags":11213,"concepts":11214},[],[],{"space":11216,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":11218,"publishedVersion":63,"revision":45,"locale":29},{"sys":11217},{"type":12,"linkType":13,"id":14},{"sys":11219},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":11221},{"url":478,"details":11222,"fileName":484,"contentType":485},{"size":480,"image":11223},{"width":482,"height":483},{"sys":11225,"fields":11228},{"id":11226,"createdAt":11227},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":11229,"slug":11230,"articleIntro":11229,"category":11231},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[11232],{"metadata":11233,"sys":11236,"fields":11243},{"tags":11234,"concepts":11235},[],[],{"space":11237,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":11239,"publishedVersion":434,"revision":63,"contentType":11241,"locale":29},{"sys":11238},{"type":12,"linkType":13,"id":14},{"sys":11240},{"id":21,"type":12,"linkType":22},{"sys":11242},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":11244,"metaTitle":444,"metaDescription":445,"mainTitle":11245,"subtitle":463,"heroImage":11260,"ctaButton":486,"ctaLink":487},[443],{"data":11246,"content":11247,"nodeType":75},{},[11248,11254],{"data":11249,"content":11250,"nodeType":456},{},[11251],{"data":11252,"marks":11253,"value":455,"nodeType":83},{},[],{"data":11255,"content":11256,"nodeType":88},{},[11257],{"data":11258,"marks":11259,"value":117,"nodeType":83},{},[],{"metadata":11261,"sys":11264,"fields":11269},{"tags":11262,"concepts":11263},[],[],{"space":11265,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":11267,"publishedVersion":63,"revision":45,"locale":29},{"sys":11266},{"type":12,"linkType":13,"id":14},{"sys":11268},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":11270},{"url":478,"details":11271,"fileName":484,"contentType":485},{"size":480,"image":11272},{"width":482,"height":483},{"sys":11274,"fields":11277},{"id":11275,"createdAt":11276},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":11278,"slug":11279,"articleIntro":11278,"category":11280},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[11281],{"metadata":11282,"sys":11285,"fields":11292},{"tags":11283,"concepts":11284},[],[],{"space":11286,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":11288,"publishedVersion":434,"revision":63,"contentType":11290,"locale":29},{"sys":11287},{"type":12,"linkType":13,"id":14},{"sys":11289},{"id":21,"type":12,"linkType":22},{"sys":11291},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":11293,"metaTitle":444,"metaDescription":445,"mainTitle":11294,"subtitle":463,"heroImage":11309,"ctaButton":486,"ctaLink":487},[443],{"data":11295,"content":11296,"nodeType":75},{},[11297,11303],{"data":11298,"content":11299,"nodeType":456},{},[11300],{"data":11301,"marks":11302,"value":455,"nodeType":83},{},[],{"data":11304,"content":11305,"nodeType":88},{},[11306],{"data":11307,"marks":11308,"value":117,"nodeType":83},{},[],{"metadata":11310,"sys":11313,"fields":11318},{"tags":11311,"concepts":11312},[],[],{"space":11314,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":11316,"publishedVersion":63,"revision":45,"locale":29},{"sys":11315},{"type":12,"linkType":13,"id":14},{"sys":11317},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":11319},{"url":478,"details":11320,"fileName":484,"contentType":485},{"size":480,"image":11321},{"width":482,"height":483},{"sys":11323,"fields":11326},{"id":11324,"createdAt":11325},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":11327,"slug":11328,"articleIntro":11327,"category":11329},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[11330],{"metadata":11331,"sys":11334,"fields":11341},{"tags":11332,"concepts":11333},[],[],{"space":11335,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":11337,"publishedVersion":434,"revision":63,"contentType":11339,"locale":29},{"sys":11336},{"type":12,"linkType":13,"id":14},{"sys":11338},{"id":21,"type":12,"linkType":22},{"sys":11340},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":11342,"metaTitle":444,"metaDescription":445,"mainTitle":11343,"subtitle":463,"heroImage":11358,"ctaButton":486,"ctaLink":487},[443],{"data":11344,"content":11345,"nodeType":75},{},[11346,11352],{"data":11347,"content":11348,"nodeType":456},{},[11349],{"data":11350,"marks":11351,"value":455,"nodeType":83},{},[],{"data":11353,"content":11354,"nodeType":88},{},[11355],{"data":11356,"marks":11357,"value":117,"nodeType":83},{},[],{"metadata":11359,"sys":11362,"fields":11367},{"tags":11360,"concepts":11361},[],[],{"space":11363,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":11365,"publishedVersion":63,"revision":45,"locale":29},{"sys":11364},{"type":12,"linkType":13,"id":14},{"sys":11366},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":11368},{"url":478,"details":11369,"fileName":484,"contentType":485},{"size":480,"image":11370},{"width":482,"height":483},{"sys":11372,"fields":11375},{"id":11373,"createdAt":11374},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":11376,"slug":11377,"articleIntro":11376,"category":11378},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[11379],{"metadata":11380,"sys":11383,"fields":11390},{"tags":11381,"concepts":11382},[],[],{"space":11384,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":11386,"publishedVersion":434,"revision":63,"contentType":11388,"locale":29},{"sys":11385},{"type":12,"linkType":13,"id":14},{"sys":11387},{"id":21,"type":12,"linkType":22},{"sys":11389},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":11391,"metaTitle":444,"metaDescription":445,"mainTitle":11392,"subtitle":463,"heroImage":11407,"ctaButton":486,"ctaLink":487},[443],{"data":11393,"content":11394,"nodeType":75},{},[11395,11401],{"data":11396,"content":11397,"nodeType":456},{},[11398],{"data":11399,"marks":11400,"value":455,"nodeType":83},{},[],{"data":11402,"content":11403,"nodeType":88},{},[11404],{"data":11405,"marks":11406,"value":117,"nodeType":83},{},[],{"metadata":11408,"sys":11411,"fields":11416},{"tags":11409,"concepts":11410},[],[],{"space":11412,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":11414,"publishedVersion":63,"revision":45,"locale":29},{"sys":11413},{"type":12,"linkType":13,"id":14},{"sys":11415},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":11417},{"url":478,"details":11418,"fileName":484,"contentType":485},{"size":480,"image":11419},{"width":482,"height":483},{"sys":11421,"fields":11424},{"id":11422,"createdAt":11423},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":11425,"slug":11426,"articleIntro":-1,"category":11427},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[11428],{"metadata":11429,"sys":11432,"fields":11439},{"tags":11430,"concepts":11431},[],[],{"space":11433,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":11435,"publishedVersion":434,"revision":63,"contentType":11437,"locale":29},{"sys":11434},{"type":12,"linkType":13,"id":14},{"sys":11436},{"id":21,"type":12,"linkType":22},{"sys":11438},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":11440,"metaTitle":444,"metaDescription":445,"mainTitle":11441,"subtitle":463,"heroImage":11456,"ctaButton":486,"ctaLink":487},[443],{"data":11442,"content":11443,"nodeType":75},{},[11444,11450],{"data":11445,"content":11446,"nodeType":456},{},[11447],{"data":11448,"marks":11449,"value":455,"nodeType":83},{},[],{"data":11451,"content":11452,"nodeType":88},{},[11453],{"data":11454,"marks":11455,"value":117,"nodeType":83},{},[],{"metadata":11457,"sys":11460,"fields":11465},{"tags":11458,"concepts":11459},[],[],{"space":11461,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":11463,"publishedVersion":63,"revision":45,"locale":29},{"sys":11462},{"type":12,"linkType":13,"id":14},{"sys":11464},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":11466},{"url":478,"details":11467,"fileName":484,"contentType":485},{"size":480,"image":11468},{"width":482,"height":483},{"sys":11470,"fields":11473},{"id":11471,"createdAt":11472},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":11474,"slug":11475,"articleIntro":11474,"category":11476},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[11477],{"metadata":11478,"sys":11481,"fields":11488},{"tags":11479,"concepts":11480},[],[],{"space":11482,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":11484,"publishedVersion":434,"revision":63,"contentType":11486,"locale":29},{"sys":11483},{"type":12,"linkType":13,"id":14},{"sys":11485},{"id":21,"type":12,"linkType":22},{"sys":11487},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":11489,"metaTitle":444,"metaDescription":445,"mainTitle":11490,"subtitle":463,"heroImage":11505,"ctaButton":486,"ctaLink":487},[443],{"data":11491,"content":11492,"nodeType":75},{},[11493,11499],{"data":11494,"content":11495,"nodeType":456},{},[11496],{"data":11497,"marks":11498,"value":455,"nodeType":83},{},[],{"data":11500,"content":11501,"nodeType":88},{},[11502],{"data":11503,"marks":11504,"value":117,"nodeType":83},{},[],{"metadata":11506,"sys":11509,"fields":11514},{"tags":11507,"concepts":11508},[],[],{"space":11510,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":11512,"publishedVersion":63,"revision":45,"locale":29},{"sys":11511},{"type":12,"linkType":13,"id":14},{"sys":11513},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":11515},{"url":478,"details":11516,"fileName":484,"contentType":485},{"size":480,"image":11517},{"width":482,"height":483},{"sys":11519,"fields":11522},{"id":11520,"createdAt":11521},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":11523,"slug":11524,"articleIntro":11523,"category":11525},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[11526],{"metadata":11527,"sys":11530,"fields":11537},{"tags":11528,"concepts":11529},[],[],{"space":11531,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":11533,"publishedVersion":434,"revision":63,"contentType":11535,"locale":29},{"sys":11532},{"type":12,"linkType":13,"id":14},{"sys":11534},{"id":21,"type":12,"linkType":22},{"sys":11536},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":11538,"metaTitle":444,"metaDescription":445,"mainTitle":11539,"subtitle":463,"heroImage":11554,"ctaButton":486,"ctaLink":487},[443],{"data":11540,"content":11541,"nodeType":75},{},[11542,11548],{"data":11543,"content":11544,"nodeType":456},{},[11545],{"data":11546,"marks":11547,"value":455,"nodeType":83},{},[],{"data":11549,"content":11550,"nodeType":88},{},[11551],{"data":11552,"marks":11553,"value":117,"nodeType":83},{},[],{"metadata":11555,"sys":11558,"fields":11563},{"tags":11556,"concepts":11557},[],[],{"space":11559,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":11561,"publishedVersion":63,"revision":45,"locale":29},{"sys":11560},{"type":12,"linkType":13,"id":14},{"sys":11562},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":11564},{"url":478,"details":11565,"fileName":484,"contentType":485},{"size":480,"image":11566},{"width":482,"height":483},{"sys":11568,"fields":11571},{"id":11569,"createdAt":11570},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":11572,"slug":11573,"articleIntro":11572,"category":11574},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[11575],{"metadata":11576,"sys":11579,"fields":11586},{"tags":11577,"concepts":11578},[],[],{"space":11580,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":11582,"publishedVersion":434,"revision":63,"contentType":11584,"locale":29},{"sys":11581},{"type":12,"linkType":13,"id":14},{"sys":11583},{"id":21,"type":12,"linkType":22},{"sys":11585},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":11587,"metaTitle":444,"metaDescription":445,"mainTitle":11588,"subtitle":463,"heroImage":11603,"ctaButton":486,"ctaLink":487},[443],{"data":11589,"content":11590,"nodeType":75},{},[11591,11597],{"data":11592,"content":11593,"nodeType":456},{},[11594],{"data":11595,"marks":11596,"value":455,"nodeType":83},{},[],{"data":11598,"content":11599,"nodeType":88},{},[11600],{"data":11601,"marks":11602,"value":117,"nodeType":83},{},[],{"metadata":11604,"sys":11607,"fields":11612},{"tags":11605,"concepts":11606},[],[],{"space":11608,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":11610,"publishedVersion":63,"revision":45,"locale":29},{"sys":11609},{"type":12,"linkType":13,"id":14},{"sys":11611},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":11613},{"url":478,"details":11614,"fileName":484,"contentType":485},{"size":480,"image":11615},{"width":482,"height":483},{"sys":11617,"fields":11620},{"id":11618,"createdAt":11619},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":11621,"slug":11622,"articleIntro":11621,"category":11623},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[11624],{"metadata":11625,"sys":11628,"fields":11635},{"tags":11626,"concepts":11627},[],[],{"space":11629,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":11631,"publishedVersion":434,"revision":63,"contentType":11633,"locale":29},{"sys":11630},{"type":12,"linkType":13,"id":14},{"sys":11632},{"id":21,"type":12,"linkType":22},{"sys":11634},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":11636,"metaTitle":444,"metaDescription":445,"mainTitle":11637,"subtitle":463,"heroImage":11652,"ctaButton":486,"ctaLink":487},[443],{"data":11638,"content":11639,"nodeType":75},{},[11640,11646],{"data":11641,"content":11642,"nodeType":456},{},[11643],{"data":11644,"marks":11645,"value":455,"nodeType":83},{},[],{"data":11647,"content":11648,"nodeType":88},{},[11649],{"data":11650,"marks":11651,"value":117,"nodeType":83},{},[],{"metadata":11653,"sys":11656,"fields":11661},{"tags":11654,"concepts":11655},[],[],{"space":11657,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":11659,"publishedVersion":63,"revision":45,"locale":29},{"sys":11658},{"type":12,"linkType":13,"id":14},{"sys":11660},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":11662},{"url":478,"details":11663,"fileName":484,"contentType":485},{"size":480,"image":11664},{"width":482,"height":483},{"sys":11666,"fields":11669},{"id":11667,"createdAt":11668},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":11670,"slug":11671,"articleIntro":-1,"category":11672},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[11673],{"metadata":11674,"sys":11677,"fields":11684},{"tags":11675,"concepts":11676},[],[],{"space":11678,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":11680,"publishedVersion":434,"revision":63,"contentType":11682,"locale":29},{"sys":11679},{"type":12,"linkType":13,"id":14},{"sys":11681},{"id":21,"type":12,"linkType":22},{"sys":11683},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":11685,"metaTitle":444,"metaDescription":445,"mainTitle":11686,"subtitle":463,"heroImage":11701,"ctaButton":486,"ctaLink":487},[443],{"data":11687,"content":11688,"nodeType":75},{},[11689,11695],{"data":11690,"content":11691,"nodeType":456},{},[11692],{"data":11693,"marks":11694,"value":455,"nodeType":83},{},[],{"data":11696,"content":11697,"nodeType":88},{},[11698],{"data":11699,"marks":11700,"value":117,"nodeType":83},{},[],{"metadata":11702,"sys":11705,"fields":11710},{"tags":11703,"concepts":11704},[],[],{"space":11706,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":11708,"publishedVersion":63,"revision":45,"locale":29},{"sys":11707},{"type":12,"linkType":13,"id":14},{"sys":11709},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":11711},{"url":478,"details":11712,"fileName":484,"contentType":485},{"size":480,"image":11713},{"width":482,"height":483},{"sys":11715,"fields":11718},{"id":11716,"createdAt":11717},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":11719,"slug":11720,"articleIntro":-1,"category":11721},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[11722],{"metadata":11723,"sys":11726,"fields":11733},{"tags":11724,"concepts":11725},[],[],{"space":11727,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":11729,"publishedVersion":434,"revision":63,"contentType":11731,"locale":29},{"sys":11728},{"type":12,"linkType":13,"id":14},{"sys":11730},{"id":21,"type":12,"linkType":22},{"sys":11732},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":11734,"metaTitle":444,"metaDescription":445,"mainTitle":11735,"subtitle":463,"heroImage":11750,"ctaButton":486,"ctaLink":487},[443],{"data":11736,"content":11737,"nodeType":75},{},[11738,11744],{"data":11739,"content":11740,"nodeType":456},{},[11741],{"data":11742,"marks":11743,"value":455,"nodeType":83},{},[],{"data":11745,"content":11746,"nodeType":88},{},[11747],{"data":11748,"marks":11749,"value":117,"nodeType":83},{},[],{"metadata":11751,"sys":11754,"fields":11759},{"tags":11752,"concepts":11753},[],[],{"space":11755,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":11757,"publishedVersion":63,"revision":45,"locale":29},{"sys":11756},{"type":12,"linkType":13,"id":14},{"sys":11758},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":11760},{"url":478,"details":11761,"fileName":484,"contentType":485},{"size":480,"image":11762},{"width":482,"height":483},{"sys":11764,"fields":11767},{"id":11765,"createdAt":11766},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":11768,"slug":11769,"articleIntro":11768,"category":11770},"72 - Production immobilisée","compte-72-production-immobilisee",[11771],{"metadata":11772,"sys":11775,"fields":11782},{"tags":11773,"concepts":11774},[],[],{"space":11776,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":11778,"publishedVersion":434,"revision":63,"contentType":11780,"locale":29},{"sys":11777},{"type":12,"linkType":13,"id":14},{"sys":11779},{"id":21,"type":12,"linkType":22},{"sys":11781},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":11783,"metaTitle":444,"metaDescription":445,"mainTitle":11784,"subtitle":463,"heroImage":11799,"ctaButton":486,"ctaLink":487},[443],{"data":11785,"content":11786,"nodeType":75},{},[11787,11793],{"data":11788,"content":11789,"nodeType":456},{},[11790],{"data":11791,"marks":11792,"value":455,"nodeType":83},{},[],{"data":11794,"content":11795,"nodeType":88},{},[11796],{"data":11797,"marks":11798,"value":117,"nodeType":83},{},[],{"metadata":11800,"sys":11803,"fields":11808},{"tags":11801,"concepts":11802},[],[],{"space":11804,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":11806,"publishedVersion":63,"revision":45,"locale":29},{"sys":11805},{"type":12,"linkType":13,"id":14},{"sys":11807},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":11809},{"url":478,"details":11810,"fileName":484,"contentType":485},{"size":480,"image":11811},{"width":482,"height":483},{"sys":11813,"fields":11816},{"id":11814,"createdAt":11815},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":11817,"slug":11818,"articleIntro":11817,"category":11819},"613 - Locations","compte-613-locations",[11820],{"metadata":11821,"sys":11824,"fields":11831},{"tags":11822,"concepts":11823},[],[],{"space":11825,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":11827,"publishedVersion":434,"revision":63,"contentType":11829,"locale":29},{"sys":11826},{"type":12,"linkType":13,"id":14},{"sys":11828},{"id":21,"type":12,"linkType":22},{"sys":11830},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":11832,"metaTitle":444,"metaDescription":445,"mainTitle":11833,"subtitle":463,"heroImage":11848,"ctaButton":486,"ctaLink":487},[443],{"data":11834,"content":11835,"nodeType":75},{},[11836,11842],{"data":11837,"content":11838,"nodeType":456},{},[11839],{"data":11840,"marks":11841,"value":455,"nodeType":83},{},[],{"data":11843,"content":11844,"nodeType":88},{},[11845],{"data":11846,"marks":11847,"value":117,"nodeType":83},{},[],{"metadata":11849,"sys":11852,"fields":11857},{"tags":11850,"concepts":11851},[],[],{"space":11853,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":11855,"publishedVersion":63,"revision":45,"locale":29},{"sys":11854},{"type":12,"linkType":13,"id":14},{"sys":11856},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":11858},{"url":478,"details":11859,"fileName":484,"contentType":485},{"size":480,"image":11860},{"width":482,"height":483},{"sys":11862,"fields":11865},{"id":11863,"createdAt":11864},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":11866,"slug":11867,"articleIntro":11866,"category":11868},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[11869],{"metadata":11870,"sys":11873,"fields":11880},{"tags":11871,"concepts":11872},[],[],{"space":11874,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":11876,"publishedVersion":434,"revision":63,"contentType":11878,"locale":29},{"sys":11875},{"type":12,"linkType":13,"id":14},{"sys":11877},{"id":21,"type":12,"linkType":22},{"sys":11879},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":11881,"metaTitle":444,"metaDescription":445,"mainTitle":11882,"subtitle":463,"heroImage":11897,"ctaButton":486,"ctaLink":487},[443],{"data":11883,"content":11884,"nodeType":75},{},[11885,11891],{"data":11886,"content":11887,"nodeType":456},{},[11888],{"data":11889,"marks":11890,"value":455,"nodeType":83},{},[],{"data":11892,"content":11893,"nodeType":88},{},[11894],{"data":11895,"marks":11896,"value":117,"nodeType":83},{},[],{"metadata":11898,"sys":11901,"fields":11906},{"tags":11899,"concepts":11900},[],[],{"space":11902,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":11904,"publishedVersion":63,"revision":45,"locale":29},{"sys":11903},{"type":12,"linkType":13,"id":14},{"sys":11905},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":11907},{"url":478,"details":11908,"fileName":484,"contentType":485},{"size":480,"image":11909},{"width":482,"height":483},{"sys":11911,"fields":11914},{"id":11912,"createdAt":11913},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":11915,"slug":11916,"articleIntro":11915,"category":11917},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[11918],{"metadata":11919,"sys":11922,"fields":11929},{"tags":11920,"concepts":11921},[],[],{"space":11923,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":11925,"publishedVersion":434,"revision":63,"contentType":11927,"locale":29},{"sys":11924},{"type":12,"linkType":13,"id":14},{"sys":11926},{"id":21,"type":12,"linkType":22},{"sys":11928},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":11930,"metaTitle":444,"metaDescription":445,"mainTitle":11931,"subtitle":463,"heroImage":11946,"ctaButton":486,"ctaLink":487},[443],{"data":11932,"content":11933,"nodeType":75},{},[11934,11940],{"data":11935,"content":11936,"nodeType":456},{},[11937],{"data":11938,"marks":11939,"value":455,"nodeType":83},{},[],{"data":11941,"content":11942,"nodeType":88},{},[11943],{"data":11944,"marks":11945,"value":117,"nodeType":83},{},[],{"metadata":11947,"sys":11950,"fields":11955},{"tags":11948,"concepts":11949},[],[],{"space":11951,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":11953,"publishedVersion":63,"revision":45,"locale":29},{"sys":11952},{"type":12,"linkType":13,"id":14},{"sys":11954},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":11956},{"url":478,"details":11957,"fileName":484,"contentType":485},{"size":480,"image":11958},{"width":482,"height":483},{"sys":11960,"fields":11963},{"id":11961,"createdAt":11962},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":11964,"slug":11965,"articleIntro":11964,"category":11966},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[11967],{"metadata":11968,"sys":11971,"fields":11978},{"tags":11969,"concepts":11970},[],[],{"space":11972,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":11974,"publishedVersion":434,"revision":63,"contentType":11976,"locale":29},{"sys":11973},{"type":12,"linkType":13,"id":14},{"sys":11975},{"id":21,"type":12,"linkType":22},{"sys":11977},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":11979,"metaTitle":444,"metaDescription":445,"mainTitle":11980,"subtitle":463,"heroImage":11995,"ctaButton":486,"ctaLink":487},[443],{"data":11981,"content":11982,"nodeType":75},{},[11983,11989],{"data":11984,"content":11985,"nodeType":456},{},[11986],{"data":11987,"marks":11988,"value":455,"nodeType":83},{},[],{"data":11990,"content":11991,"nodeType":88},{},[11992],{"data":11993,"marks":11994,"value":117,"nodeType":83},{},[],{"metadata":11996,"sys":11999,"fields":12004},{"tags":11997,"concepts":11998},[],[],{"space":12000,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":12002,"publishedVersion":63,"revision":45,"locale":29},{"sys":12001},{"type":12,"linkType":13,"id":14},{"sys":12003},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":12005},{"url":478,"details":12006,"fileName":484,"contentType":485},{"size":480,"image":12007},{"width":482,"height":483},{"sys":12009,"fields":12012},{"id":12010,"createdAt":12011},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":12013,"slug":12014,"articleIntro":12013,"category":12015},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[12016],{"metadata":12017,"sys":12020,"fields":12027},{"tags":12018,"concepts":12019},[],[],{"space":12021,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":12023,"publishedVersion":434,"revision":63,"contentType":12025,"locale":29},{"sys":12022},{"type":12,"linkType":13,"id":14},{"sys":12024},{"id":21,"type":12,"linkType":22},{"sys":12026},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":12028,"metaTitle":444,"metaDescription":445,"mainTitle":12029,"subtitle":463,"heroImage":12044,"ctaButton":486,"ctaLink":487},[443],{"data":12030,"content":12031,"nodeType":75},{},[12032,12038],{"data":12033,"content":12034,"nodeType":456},{},[12035],{"data":12036,"marks":12037,"value":455,"nodeType":83},{},[],{"data":12039,"content":12040,"nodeType":88},{},[12041],{"data":12042,"marks":12043,"value":117,"nodeType":83},{},[],{"metadata":12045,"sys":12048,"fields":12053},{"tags":12046,"concepts":12047},[],[],{"space":12049,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":12051,"publishedVersion":63,"revision":45,"locale":29},{"sys":12050},{"type":12,"linkType":13,"id":14},{"sys":12052},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":12054},{"url":478,"details":12055,"fileName":484,"contentType":485},{"size":480,"image":12056},{"width":482,"height":483},{"sys":12058,"fields":12061},{"id":12059,"createdAt":12060},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":12062,"slug":12063,"articleIntro":12062,"category":12064},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[12065],{"metadata":12066,"sys":12069,"fields":12076},{"tags":12067,"concepts":12068},[],[],{"space":12070,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":12072,"publishedVersion":434,"revision":63,"contentType":12074,"locale":29},{"sys":12071},{"type":12,"linkType":13,"id":14},{"sys":12073},{"id":21,"type":12,"linkType":22},{"sys":12075},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":12077,"metaTitle":444,"metaDescription":445,"mainTitle":12078,"subtitle":463,"heroImage":12093,"ctaButton":486,"ctaLink":487},[443],{"data":12079,"content":12080,"nodeType":75},{},[12081,12087],{"data":12082,"content":12083,"nodeType":456},{},[12084],{"data":12085,"marks":12086,"value":455,"nodeType":83},{},[],{"data":12088,"content":12089,"nodeType":88},{},[12090],{"data":12091,"marks":12092,"value":117,"nodeType":83},{},[],{"metadata":12094,"sys":12097,"fields":12102},{"tags":12095,"concepts":12096},[],[],{"space":12098,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":12100,"publishedVersion":63,"revision":45,"locale":29},{"sys":12099},{"type":12,"linkType":13,"id":14},{"sys":12101},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":12103},{"url":478,"details":12104,"fileName":484,"contentType":485},{"size":480,"image":12105},{"width":482,"height":483},{"sys":12107,"fields":12110},{"id":12108,"createdAt":12109},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":12111,"slug":12112,"articleIntro":12111,"category":12113},"2748 - Autres prêts","compte-2748-autres-prets",[12114],{"metadata":12115,"sys":12118,"fields":12125},{"tags":12116,"concepts":12117},[],[],{"space":12119,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":12121,"publishedVersion":434,"revision":63,"contentType":12123,"locale":29},{"sys":12120},{"type":12,"linkType":13,"id":14},{"sys":12122},{"id":21,"type":12,"linkType":22},{"sys":12124},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":12126,"metaTitle":444,"metaDescription":445,"mainTitle":12127,"subtitle":463,"heroImage":12142,"ctaButton":486,"ctaLink":487},[443],{"data":12128,"content":12129,"nodeType":75},{},[12130,12136],{"data":12131,"content":12132,"nodeType":456},{},[12133],{"data":12134,"marks":12135,"value":455,"nodeType":83},{},[],{"data":12137,"content":12138,"nodeType":88},{},[12139],{"data":12140,"marks":12141,"value":117,"nodeType":83},{},[],{"metadata":12143,"sys":12146,"fields":12151},{"tags":12144,"concepts":12145},[],[],{"space":12147,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":12149,"publishedVersion":63,"revision":45,"locale":29},{"sys":12148},{"type":12,"linkType":13,"id":14},{"sys":12150},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":12152},{"url":478,"details":12153,"fileName":484,"contentType":485},{"size":480,"image":12154},{"width":482,"height":483},{"sys":12156,"fields":12159},{"id":12157,"createdAt":12158},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":12160,"slug":12161,"articleIntro":12160,"category":12162},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[12163],{"metadata":12164,"sys":12167,"fields":12174},{"tags":12165,"concepts":12166},[],[],{"space":12168,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":12170,"publishedVersion":434,"revision":63,"contentType":12172,"locale":29},{"sys":12169},{"type":12,"linkType":13,"id":14},{"sys":12171},{"id":21,"type":12,"linkType":22},{"sys":12173},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":12175,"metaTitle":444,"metaDescription":445,"mainTitle":12176,"subtitle":463,"heroImage":12191,"ctaButton":486,"ctaLink":487},[443],{"data":12177,"content":12178,"nodeType":75},{},[12179,12185],{"data":12180,"content":12181,"nodeType":456},{},[12182],{"data":12183,"marks":12184,"value":455,"nodeType":83},{},[],{"data":12186,"content":12187,"nodeType":88},{},[12188],{"data":12189,"marks":12190,"value":117,"nodeType":83},{},[],{"metadata":12192,"sys":12195,"fields":12200},{"tags":12193,"concepts":12194},[],[],{"space":12196,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":12198,"publishedVersion":63,"revision":45,"locale":29},{"sys":12197},{"type":12,"linkType":13,"id":14},{"sys":12199},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":12201},{"url":478,"details":12202,"fileName":484,"contentType":485},{"size":480,"image":12203},{"width":482,"height":483},{"sys":12205,"fields":12208},{"id":12206,"createdAt":12207},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":12209,"slug":12210,"articleIntro":12209,"category":12211},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[12212],{"metadata":12213,"sys":12216,"fields":12223},{"tags":12214,"concepts":12215},[],[],{"space":12217,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":12219,"publishedVersion":434,"revision":63,"contentType":12221,"locale":29},{"sys":12218},{"type":12,"linkType":13,"id":14},{"sys":12220},{"id":21,"type":12,"linkType":22},{"sys":12222},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":12224,"metaTitle":444,"metaDescription":445,"mainTitle":12225,"subtitle":463,"heroImage":12240,"ctaButton":486,"ctaLink":487},[443],{"data":12226,"content":12227,"nodeType":75},{},[12228,12234],{"data":12229,"content":12230,"nodeType":456},{},[12231],{"data":12232,"marks":12233,"value":455,"nodeType":83},{},[],{"data":12235,"content":12236,"nodeType":88},{},[12237],{"data":12238,"marks":12239,"value":117,"nodeType":83},{},[],{"metadata":12241,"sys":12244,"fields":12249},{"tags":12242,"concepts":12243},[],[],{"space":12245,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":12247,"publishedVersion":63,"revision":45,"locale":29},{"sys":12246},{"type":12,"linkType":13,"id":14},{"sys":12248},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":12250},{"url":478,"details":12251,"fileName":484,"contentType":485},{"size":480,"image":12252},{"width":482,"height":483},{"sys":12254,"fields":12257},{"id":12255,"createdAt":12256},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":12258,"slug":12259,"articleIntro":12258,"category":12260},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[12261],{"metadata":12262,"sys":12265,"fields":12272},{"tags":12263,"concepts":12264},[],[],{"space":12266,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":12268,"publishedVersion":434,"revision":63,"contentType":12270,"locale":29},{"sys":12267},{"type":12,"linkType":13,"id":14},{"sys":12269},{"id":21,"type":12,"linkType":22},{"sys":12271},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":12273,"metaTitle":444,"metaDescription":445,"mainTitle":12274,"subtitle":463,"heroImage":12289,"ctaButton":486,"ctaLink":487},[443],{"data":12275,"content":12276,"nodeType":75},{},[12277,12283],{"data":12278,"content":12279,"nodeType":456},{},[12280],{"data":12281,"marks":12282,"value":455,"nodeType":83},{},[],{"data":12284,"content":12285,"nodeType":88},{},[12286],{"data":12287,"marks":12288,"value":117,"nodeType":83},{},[],{"metadata":12290,"sys":12293,"fields":12298},{"tags":12291,"concepts":12292},[],[],{"space":12294,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":12296,"publishedVersion":63,"revision":45,"locale":29},{"sys":12295},{"type":12,"linkType":13,"id":14},{"sys":12297},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":12299},{"url":478,"details":12300,"fileName":484,"contentType":485},{"size":480,"image":12301},{"width":482,"height":483},{"sys":12303,"fields":12306},{"id":12304,"createdAt":12305},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":12307,"slug":12308,"articleIntro":12307,"category":12309},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[12310],{"metadata":12311,"sys":12314,"fields":12321},{"tags":12312,"concepts":12313},[],[],{"space":12315,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":12317,"publishedVersion":434,"revision":63,"contentType":12319,"locale":29},{"sys":12316},{"type":12,"linkType":13,"id":14},{"sys":12318},{"id":21,"type":12,"linkType":22},{"sys":12320},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":12322,"metaTitle":444,"metaDescription":445,"mainTitle":12323,"subtitle":463,"heroImage":12338,"ctaButton":486,"ctaLink":487},[443],{"data":12324,"content":12325,"nodeType":75},{},[12326,12332],{"data":12327,"content":12328,"nodeType":456},{},[12329],{"data":12330,"marks":12331,"value":455,"nodeType":83},{},[],{"data":12333,"content":12334,"nodeType":88},{},[12335],{"data":12336,"marks":12337,"value":117,"nodeType":83},{},[],{"metadata":12339,"sys":12342,"fields":12347},{"tags":12340,"concepts":12341},[],[],{"space":12343,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":12345,"publishedVersion":63,"revision":45,"locale":29},{"sys":12344},{"type":12,"linkType":13,"id":14},{"sys":12346},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":12348},{"url":478,"details":12349,"fileName":484,"contentType":485},{"size":480,"image":12350},{"width":482,"height":483},{"sys":12352,"fields":12355},{"id":12353,"createdAt":12354},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":12356,"slug":12357,"articleIntro":12356,"category":12358},"618 - Divers","compte-618-divers",[12359],{"metadata":12360,"sys":12363,"fields":12370},{"tags":12361,"concepts":12362},[],[],{"space":12364,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":12366,"publishedVersion":434,"revision":63,"contentType":12368,"locale":29},{"sys":12365},{"type":12,"linkType":13,"id":14},{"sys":12367},{"id":21,"type":12,"linkType":22},{"sys":12369},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":12371,"metaTitle":444,"metaDescription":445,"mainTitle":12372,"subtitle":463,"heroImage":12387,"ctaButton":486,"ctaLink":487},[443],{"data":12373,"content":12374,"nodeType":75},{},[12375,12381],{"data":12376,"content":12377,"nodeType":456},{},[12378],{"data":12379,"marks":12380,"value":455,"nodeType":83},{},[],{"data":12382,"content":12383,"nodeType":88},{},[12384],{"data":12385,"marks":12386,"value":117,"nodeType":83},{},[],{"metadata":12388,"sys":12391,"fields":12396},{"tags":12389,"concepts":12390},[],[],{"space":12392,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":12394,"publishedVersion":63,"revision":45,"locale":29},{"sys":12393},{"type":12,"linkType":13,"id":14},{"sys":12395},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":12397},{"url":478,"details":12398,"fileName":484,"contentType":485},{"size":480,"image":12399},{"width":482,"height":483},{"sys":12401,"fields":12404},{"id":12402,"createdAt":12403},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":12405,"slug":12406,"articleIntro":12405,"category":12407},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[12408],{"metadata":12409,"sys":12412,"fields":12419},{"tags":12410,"concepts":12411},[],[],{"space":12413,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":12415,"publishedVersion":434,"revision":63,"contentType":12417,"locale":29},{"sys":12414},{"type":12,"linkType":13,"id":14},{"sys":12416},{"id":21,"type":12,"linkType":22},{"sys":12418},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":12420,"metaTitle":444,"metaDescription":445,"mainTitle":12421,"subtitle":463,"heroImage":12436,"ctaButton":486,"ctaLink":487},[443],{"data":12422,"content":12423,"nodeType":75},{},[12424,12430],{"data":12425,"content":12426,"nodeType":456},{},[12427],{"data":12428,"marks":12429,"value":455,"nodeType":83},{},[],{"data":12431,"content":12432,"nodeType":88},{},[12433],{"data":12434,"marks":12435,"value":117,"nodeType":83},{},[],{"metadata":12437,"sys":12440,"fields":12445},{"tags":12438,"concepts":12439},[],[],{"space":12441,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":12443,"publishedVersion":63,"revision":45,"locale":29},{"sys":12442},{"type":12,"linkType":13,"id":14},{"sys":12444},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":12446},{"url":478,"details":12447,"fileName":484,"contentType":485},{"size":480,"image":12448},{"width":482,"height":483},{"sys":12450,"fields":12453},{"id":12451,"createdAt":12452},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":12454,"slug":12455,"articleIntro":12454,"category":12456},"6471 - Prestations directes","compte-6471-prestations-directes",[12457],{"metadata":12458,"sys":12461,"fields":12468},{"tags":12459,"concepts":12460},[],[],{"space":12462,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":12464,"publishedVersion":434,"revision":63,"contentType":12466,"locale":29},{"sys":12463},{"type":12,"linkType":13,"id":14},{"sys":12465},{"id":21,"type":12,"linkType":22},{"sys":12467},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":12469,"metaTitle":444,"metaDescription":445,"mainTitle":12470,"subtitle":463,"heroImage":12485,"ctaButton":486,"ctaLink":487},[443],{"data":12471,"content":12472,"nodeType":75},{},[12473,12479],{"data":12474,"content":12475,"nodeType":456},{},[12476],{"data":12477,"marks":12478,"value":455,"nodeType":83},{},[],{"data":12480,"content":12481,"nodeType":88},{},[12482],{"data":12483,"marks":12484,"value":117,"nodeType":83},{},[],{"metadata":12486,"sys":12489,"fields":12494},{"tags":12487,"concepts":12488},[],[],{"space":12490,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":12492,"publishedVersion":63,"revision":45,"locale":29},{"sys":12491},{"type":12,"linkType":13,"id":14},{"sys":12493},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":12495},{"url":478,"details":12496,"fileName":484,"contentType":485},{"size":480,"image":12497},{"width":482,"height":483},{"sys":12499,"fields":12502},{"id":12500,"createdAt":12501},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":12503,"slug":12504,"articleIntro":12503,"category":12505},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[12506],{"metadata":12507,"sys":12510,"fields":12517},{"tags":12508,"concepts":12509},[],[],{"space":12511,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":12513,"publishedVersion":434,"revision":63,"contentType":12515,"locale":29},{"sys":12512},{"type":12,"linkType":13,"id":14},{"sys":12514},{"id":21,"type":12,"linkType":22},{"sys":12516},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":12518,"metaTitle":444,"metaDescription":445,"mainTitle":12519,"subtitle":463,"heroImage":12534,"ctaButton":486,"ctaLink":487},[443],{"data":12520,"content":12521,"nodeType":75},{},[12522,12528],{"data":12523,"content":12524,"nodeType":456},{},[12525],{"data":12526,"marks":12527,"value":455,"nodeType":83},{},[],{"data":12529,"content":12530,"nodeType":88},{},[12531],{"data":12532,"marks":12533,"value":117,"nodeType":83},{},[],{"metadata":12535,"sys":12538,"fields":12543},{"tags":12536,"concepts":12537},[],[],{"space":12539,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":12541,"publishedVersion":63,"revision":45,"locale":29},{"sys":12540},{"type":12,"linkType":13,"id":14},{"sys":12542},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":12544},{"url":478,"details":12545,"fileName":484,"contentType":485},{"size":480,"image":12546},{"width":482,"height":483},{"sys":12548,"fields":12551},{"id":12549,"createdAt":12550},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":12552,"slug":12553,"articleIntro":-1,"category":12554},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[12555],{"metadata":12556,"sys":12559,"fields":12566},{"tags":12557,"concepts":12558},[],[],{"space":12560,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":12562,"publishedVersion":434,"revision":63,"contentType":12564,"locale":29},{"sys":12561},{"type":12,"linkType":13,"id":14},{"sys":12563},{"id":21,"type":12,"linkType":22},{"sys":12565},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":12567,"metaTitle":444,"metaDescription":445,"mainTitle":12568,"subtitle":463,"heroImage":12583,"ctaButton":486,"ctaLink":487},[443],{"data":12569,"content":12570,"nodeType":75},{},[12571,12577],{"data":12572,"content":12573,"nodeType":456},{},[12574],{"data":12575,"marks":12576,"value":455,"nodeType":83},{},[],{"data":12578,"content":12579,"nodeType":88},{},[12580],{"data":12581,"marks":12582,"value":117,"nodeType":83},{},[],{"metadata":12584,"sys":12587,"fields":12592},{"tags":12585,"concepts":12586},[],[],{"space":12588,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":12590,"publishedVersion":63,"revision":45,"locale":29},{"sys":12589},{"type":12,"linkType":13,"id":14},{"sys":12591},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":12593},{"url":478,"details":12594,"fileName":484,"contentType":485},{"size":480,"image":12595},{"width":482,"height":483},{"sys":12597,"fields":12600},{"id":12598,"createdAt":12599},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":12601,"slug":12602,"articleIntro":12601,"category":12603},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[12604],{"metadata":12605,"sys":12608,"fields":12615},{"tags":12606,"concepts":12607},[],[],{"space":12609,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":12611,"publishedVersion":434,"revision":63,"contentType":12613,"locale":29},{"sys":12610},{"type":12,"linkType":13,"id":14},{"sys":12612},{"id":21,"type":12,"linkType":22},{"sys":12614},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":12616,"metaTitle":444,"metaDescription":445,"mainTitle":12617,"subtitle":463,"heroImage":12632,"ctaButton":486,"ctaLink":487},[443],{"data":12618,"content":12619,"nodeType":75},{},[12620,12626],{"data":12621,"content":12622,"nodeType":456},{},[12623],{"data":12624,"marks":12625,"value":455,"nodeType":83},{},[],{"data":12627,"content":12628,"nodeType":88},{},[12629],{"data":12630,"marks":12631,"value":117,"nodeType":83},{},[],{"metadata":12633,"sys":12636,"fields":12641},{"tags":12634,"concepts":12635},[],[],{"space":12637,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":12639,"publishedVersion":63,"revision":45,"locale":29},{"sys":12638},{"type":12,"linkType":13,"id":14},{"sys":12640},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":12642},{"url":478,"details":12643,"fileName":484,"contentType":485},{"size":480,"image":12644},{"width":482,"height":483},{"sys":12646,"fields":12649},{"id":12647,"createdAt":12648},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":12650,"slug":12651,"articleIntro":-1,"category":12652},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[12653],{"metadata":12654,"sys":12657,"fields":12664},{"tags":12655,"concepts":12656},[],[],{"space":12658,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":12660,"publishedVersion":434,"revision":63,"contentType":12662,"locale":29},{"sys":12659},{"type":12,"linkType":13,"id":14},{"sys":12661},{"id":21,"type":12,"linkType":22},{"sys":12663},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":12665,"metaTitle":444,"metaDescription":445,"mainTitle":12666,"subtitle":463,"heroImage":12681,"ctaButton":486,"ctaLink":487},[443],{"data":12667,"content":12668,"nodeType":75},{},[12669,12675],{"data":12670,"content":12671,"nodeType":456},{},[12672],{"data":12673,"marks":12674,"value":455,"nodeType":83},{},[],{"data":12676,"content":12677,"nodeType":88},{},[12678],{"data":12679,"marks":12680,"value":117,"nodeType":83},{},[],{"metadata":12682,"sys":12685,"fields":12690},{"tags":12683,"concepts":12684},[],[],{"space":12686,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":12688,"publishedVersion":63,"revision":45,"locale":29},{"sys":12687},{"type":12,"linkType":13,"id":14},{"sys":12689},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":12691},{"url":478,"details":12692,"fileName":484,"contentType":485},{"size":480,"image":12693},{"width":482,"height":483},{"sys":12695,"fields":12698},{"id":12696,"createdAt":12697},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":12699,"slug":12700,"articleIntro":12699,"category":12701},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[12702],{"metadata":12703,"sys":12706,"fields":12713},{"tags":12704,"concepts":12705},[],[],{"space":12707,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":12709,"publishedVersion":434,"revision":63,"contentType":12711,"locale":29},{"sys":12708},{"type":12,"linkType":13,"id":14},{"sys":12710},{"id":21,"type":12,"linkType":22},{"sys":12712},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":12714,"metaTitle":444,"metaDescription":445,"mainTitle":12715,"subtitle":463,"heroImage":12730,"ctaButton":486,"ctaLink":487},[443],{"data":12716,"content":12717,"nodeType":75},{},[12718,12724],{"data":12719,"content":12720,"nodeType":456},{},[12721],{"data":12722,"marks":12723,"value":455,"nodeType":83},{},[],{"data":12725,"content":12726,"nodeType":88},{},[12727],{"data":12728,"marks":12729,"value":117,"nodeType":83},{},[],{"metadata":12731,"sys":12734,"fields":12739},{"tags":12732,"concepts":12733},[],[],{"space":12735,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":12737,"publishedVersion":63,"revision":45,"locale":29},{"sys":12736},{"type":12,"linkType":13,"id":14},{"sys":12738},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":12740},{"url":478,"details":12741,"fileName":484,"contentType":485},{"size":480,"image":12742},{"width":482,"height":483},{"sys":12744,"fields":12747},{"id":12745,"createdAt":12746},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":12748,"slug":12749,"articleIntro":-1,"category":12750},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[12751],{"metadata":12752,"sys":12755,"fields":12762},{"tags":12753,"concepts":12754},[],[],{"space":12756,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":12758,"publishedVersion":434,"revision":63,"contentType":12760,"locale":29},{"sys":12757},{"type":12,"linkType":13,"id":14},{"sys":12759},{"id":21,"type":12,"linkType":22},{"sys":12761},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":12763,"metaTitle":444,"metaDescription":445,"mainTitle":12764,"subtitle":463,"heroImage":12779,"ctaButton":486,"ctaLink":487},[443],{"data":12765,"content":12766,"nodeType":75},{},[12767,12773],{"data":12768,"content":12769,"nodeType":456},{},[12770],{"data":12771,"marks":12772,"value":455,"nodeType":83},{},[],{"data":12774,"content":12775,"nodeType":88},{},[12776],{"data":12777,"marks":12778,"value":117,"nodeType":83},{},[],{"metadata":12780,"sys":12783,"fields":12788},{"tags":12781,"concepts":12782},[],[],{"space":12784,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":12786,"publishedVersion":63,"revision":45,"locale":29},{"sys":12785},{"type":12,"linkType":13,"id":14},{"sys":12787},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":12789},{"url":478,"details":12790,"fileName":484,"contentType":485},{"size":480,"image":12791},{"width":482,"height":483},{"sys":12793,"fields":12796},{"id":12794,"createdAt":12795},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":12797,"slug":12798,"articleIntro":12797,"category":12799},"206 - Droit au bail","compte-206-droit-au-bail",[12800],{"metadata":12801,"sys":12804,"fields":12811},{"tags":12802,"concepts":12803},[],[],{"space":12805,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":12807,"publishedVersion":434,"revision":63,"contentType":12809,"locale":29},{"sys":12806},{"type":12,"linkType":13,"id":14},{"sys":12808},{"id":21,"type":12,"linkType":22},{"sys":12810},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":12812,"metaTitle":444,"metaDescription":445,"mainTitle":12813,"subtitle":463,"heroImage":12828,"ctaButton":486,"ctaLink":487},[443],{"data":12814,"content":12815,"nodeType":75},{},[12816,12822],{"data":12817,"content":12818,"nodeType":456},{},[12819],{"data":12820,"marks":12821,"value":455,"nodeType":83},{},[],{"data":12823,"content":12824,"nodeType":88},{},[12825],{"data":12826,"marks":12827,"value":117,"nodeType":83},{},[],{"metadata":12829,"sys":12832,"fields":12837},{"tags":12830,"concepts":12831},[],[],{"space":12833,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":12835,"publishedVersion":63,"revision":45,"locale":29},{"sys":12834},{"type":12,"linkType":13,"id":14},{"sys":12836},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":12838},{"url":478,"details":12839,"fileName":484,"contentType":485},{"size":480,"image":12840},{"width":482,"height":483},{"sys":12842,"fields":12845},{"id":12843,"createdAt":12844},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":12846,"slug":12847,"articleIntro":-1,"category":12848},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[12849],{"metadata":12850,"sys":12853,"fields":12860},{"tags":12851,"concepts":12852},[],[],{"space":12854,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":12856,"publishedVersion":434,"revision":63,"contentType":12858,"locale":29},{"sys":12855},{"type":12,"linkType":13,"id":14},{"sys":12857},{"id":21,"type":12,"linkType":22},{"sys":12859},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":12861,"metaTitle":444,"metaDescription":445,"mainTitle":12862,"subtitle":463,"heroImage":12877,"ctaButton":486,"ctaLink":487},[443],{"data":12863,"content":12864,"nodeType":75},{},[12865,12871],{"data":12866,"content":12867,"nodeType":456},{},[12868],{"data":12869,"marks":12870,"value":455,"nodeType":83},{},[],{"data":12872,"content":12873,"nodeType":88},{},[12874],{"data":12875,"marks":12876,"value":117,"nodeType":83},{},[],{"metadata":12878,"sys":12881,"fields":12886},{"tags":12879,"concepts":12880},[],[],{"space":12882,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":12884,"publishedVersion":63,"revision":45,"locale":29},{"sys":12883},{"type":12,"linkType":13,"id":14},{"sys":12885},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":12887},{"url":478,"details":12888,"fileName":484,"contentType":485},{"size":480,"image":12889},{"width":482,"height":483},{"sys":12891,"fields":12894},{"id":12892,"createdAt":12893},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":12895,"slug":12896,"articleIntro":12895,"category":12897},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[12898],{"metadata":12899,"sys":12902,"fields":12909},{"tags":12900,"concepts":12901},[],[],{"space":12903,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":12905,"publishedVersion":434,"revision":63,"contentType":12907,"locale":29},{"sys":12904},{"type":12,"linkType":13,"id":14},{"sys":12906},{"id":21,"type":12,"linkType":22},{"sys":12908},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":12910,"metaTitle":444,"metaDescription":445,"mainTitle":12911,"subtitle":463,"heroImage":12926,"ctaButton":486,"ctaLink":487},[443],{"data":12912,"content":12913,"nodeType":75},{},[12914,12920],{"data":12915,"content":12916,"nodeType":456},{},[12917],{"data":12918,"marks":12919,"value":455,"nodeType":83},{},[],{"data":12921,"content":12922,"nodeType":88},{},[12923],{"data":12924,"marks":12925,"value":117,"nodeType":83},{},[],{"metadata":12927,"sys":12930,"fields":12935},{"tags":12928,"concepts":12929},[],[],{"space":12931,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":12933,"publishedVersion":63,"revision":45,"locale":29},{"sys":12932},{"type":12,"linkType":13,"id":14},{"sys":12934},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":12936},{"url":478,"details":12937,"fileName":484,"contentType":485},{"size":480,"image":12938},{"width":482,"height":483},{"sys":12940,"fields":12943},{"id":12941,"createdAt":12942},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":12944,"slug":12945,"articleIntro":12944,"category":12946},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[12947],{"metadata":12948,"sys":12951,"fields":12958},{"tags":12949,"concepts":12950},[],[],{"space":12952,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":12954,"publishedVersion":434,"revision":63,"contentType":12956,"locale":29},{"sys":12953},{"type":12,"linkType":13,"id":14},{"sys":12955},{"id":21,"type":12,"linkType":22},{"sys":12957},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":12959,"metaTitle":444,"metaDescription":445,"mainTitle":12960,"subtitle":463,"heroImage":12975,"ctaButton":486,"ctaLink":487},[443],{"data":12961,"content":12962,"nodeType":75},{},[12963,12969],{"data":12964,"content":12965,"nodeType":456},{},[12966],{"data":12967,"marks":12968,"value":455,"nodeType":83},{},[],{"data":12970,"content":12971,"nodeType":88},{},[12972],{"data":12973,"marks":12974,"value":117,"nodeType":83},{},[],{"metadata":12976,"sys":12979,"fields":12984},{"tags":12977,"concepts":12978},[],[],{"space":12980,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":12982,"publishedVersion":63,"revision":45,"locale":29},{"sys":12981},{"type":12,"linkType":13,"id":14},{"sys":12983},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":12985},{"url":478,"details":12986,"fileName":484,"contentType":485},{"size":480,"image":12987},{"width":482,"height":483},{"sys":12989,"fields":12992},{"id":12990,"createdAt":12991},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":12993,"slug":12994,"articleIntro":12993,"category":12995},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[12996],{"metadata":12997,"sys":13000,"fields":13007},{"tags":12998,"concepts":12999},[],[],{"space":13001,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":13003,"publishedVersion":434,"revision":63,"contentType":13005,"locale":29},{"sys":13002},{"type":12,"linkType":13,"id":14},{"sys":13004},{"id":21,"type":12,"linkType":22},{"sys":13006},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":13008,"metaTitle":444,"metaDescription":445,"mainTitle":13009,"subtitle":463,"heroImage":13024,"ctaButton":486,"ctaLink":487},[443],{"data":13010,"content":13011,"nodeType":75},{},[13012,13018],{"data":13013,"content":13014,"nodeType":456},{},[13015],{"data":13016,"marks":13017,"value":455,"nodeType":83},{},[],{"data":13019,"content":13020,"nodeType":88},{},[13021],{"data":13022,"marks":13023,"value":117,"nodeType":83},{},[],{"metadata":13025,"sys":13028,"fields":13033},{"tags":13026,"concepts":13027},[],[],{"space":13029,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":13031,"publishedVersion":63,"revision":45,"locale":29},{"sys":13030},{"type":12,"linkType":13,"id":14},{"sys":13032},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":13034},{"url":478,"details":13035,"fileName":484,"contentType":485},{"size":480,"image":13036},{"width":482,"height":483},{"sys":13038,"fields":13041},{"id":13039,"createdAt":13040},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":13042,"slug":13043,"articleIntro":13042,"category":13044},"Compte 60 - Achats","compte-60-achats",[13045],{"metadata":13046,"sys":13049,"fields":13056},{"tags":13047,"concepts":13048},[],[],{"space":13050,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":13052,"publishedVersion":434,"revision":63,"contentType":13054,"locale":29},{"sys":13051},{"type":12,"linkType":13,"id":14},{"sys":13053},{"id":21,"type":12,"linkType":22},{"sys":13055},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":13057,"metaTitle":444,"metaDescription":445,"mainTitle":13058,"subtitle":463,"heroImage":13073,"ctaButton":486,"ctaLink":487},[443],{"data":13059,"content":13060,"nodeType":75},{},[13061,13067],{"data":13062,"content":13063,"nodeType":456},{},[13064],{"data":13065,"marks":13066,"value":455,"nodeType":83},{},[],{"data":13068,"content":13069,"nodeType":88},{},[13070],{"data":13071,"marks":13072,"value":117,"nodeType":83},{},[],{"metadata":13074,"sys":13077,"fields":13082},{"tags":13075,"concepts":13076},[],[],{"space":13078,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":13080,"publishedVersion":63,"revision":45,"locale":29},{"sys":13079},{"type":12,"linkType":13,"id":14},{"sys":13081},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":13083},{"url":478,"details":13084,"fileName":484,"contentType":485},{"size":480,"image":13085},{"width":482,"height":483},{"sys":13087,"fields":13090},{"id":13088,"createdAt":13089},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":13091,"slug":13092,"articleIntro":-1,"category":13093},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[13094],{"metadata":13095,"sys":13098,"fields":13105},{"tags":13096,"concepts":13097},[],[],{"space":13099,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":13101,"publishedVersion":434,"revision":63,"contentType":13103,"locale":29},{"sys":13100},{"type":12,"linkType":13,"id":14},{"sys":13102},{"id":21,"type":12,"linkType":22},{"sys":13104},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":13106,"metaTitle":444,"metaDescription":445,"mainTitle":13107,"subtitle":463,"heroImage":13122,"ctaButton":486,"ctaLink":487},[443],{"data":13108,"content":13109,"nodeType":75},{},[13110,13116],{"data":13111,"content":13112,"nodeType":456},{},[13113],{"data":13114,"marks":13115,"value":455,"nodeType":83},{},[],{"data":13117,"content":13118,"nodeType":88},{},[13119],{"data":13120,"marks":13121,"value":117,"nodeType":83},{},[],{"metadata":13123,"sys":13126,"fields":13131},{"tags":13124,"concepts":13125},[],[],{"space":13127,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":13129,"publishedVersion":63,"revision":45,"locale":29},{"sys":13128},{"type":12,"linkType":13,"id":14},{"sys":13130},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":13132},{"url":478,"details":13133,"fileName":484,"contentType":485},{"size":480,"image":13134},{"width":482,"height":483},{"sys":13136,"fields":13139},{"id":13137,"createdAt":13138},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":13140,"slug":13141,"articleIntro":13140,"category":13142},"475 - Comptes d'attente","compte-475-comptes-d-attente",[13143],{"metadata":13144,"sys":13147,"fields":13154},{"tags":13145,"concepts":13146},[],[],{"space":13148,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":13150,"publishedVersion":434,"revision":63,"contentType":13152,"locale":29},{"sys":13149},{"type":12,"linkType":13,"id":14},{"sys":13151},{"id":21,"type":12,"linkType":22},{"sys":13153},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":13155,"metaTitle":444,"metaDescription":445,"mainTitle":13156,"subtitle":463,"heroImage":13171,"ctaButton":486,"ctaLink":487},[443],{"data":13157,"content":13158,"nodeType":75},{},[13159,13165],{"data":13160,"content":13161,"nodeType":456},{},[13162],{"data":13163,"marks":13164,"value":455,"nodeType":83},{},[],{"data":13166,"content":13167,"nodeType":88},{},[13168],{"data":13169,"marks":13170,"value":117,"nodeType":83},{},[],{"metadata":13172,"sys":13175,"fields":13180},{"tags":13173,"concepts":13174},[],[],{"space":13176,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":13178,"publishedVersion":63,"revision":45,"locale":29},{"sys":13177},{"type":12,"linkType":13,"id":14},{"sys":13179},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":13181},{"url":478,"details":13182,"fileName":484,"contentType":485},{"size":480,"image":13183},{"width":482,"height":483},{"sys":13185,"fields":13188},{"id":13186,"createdAt":13187},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":13189,"slug":13190,"articleIntro":13189,"category":13191},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[13192],{"metadata":13193,"sys":13196,"fields":13203},{"tags":13194,"concepts":13195},[],[],{"space":13197,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":13199,"publishedVersion":434,"revision":63,"contentType":13201,"locale":29},{"sys":13198},{"type":12,"linkType":13,"id":14},{"sys":13200},{"id":21,"type":12,"linkType":22},{"sys":13202},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":13204,"metaTitle":444,"metaDescription":445,"mainTitle":13205,"subtitle":463,"heroImage":13220,"ctaButton":486,"ctaLink":487},[443],{"data":13206,"content":13207,"nodeType":75},{},[13208,13214],{"data":13209,"content":13210,"nodeType":456},{},[13211],{"data":13212,"marks":13213,"value":455,"nodeType":83},{},[],{"data":13215,"content":13216,"nodeType":88},{},[13217],{"data":13218,"marks":13219,"value":117,"nodeType":83},{},[],{"metadata":13221,"sys":13224,"fields":13229},{"tags":13222,"concepts":13223},[],[],{"space":13225,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":13227,"publishedVersion":63,"revision":45,"locale":29},{"sys":13226},{"type":12,"linkType":13,"id":14},{"sys":13228},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":13230},{"url":478,"details":13231,"fileName":484,"contentType":485},{"size":480,"image":13232},{"width":482,"height":483},{"sys":13234,"fields":13237},{"id":13235,"createdAt":13236},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":13238,"slug":13239,"articleIntro":13238,"category":13240},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[13241],{"metadata":13242,"sys":13245,"fields":13252},{"tags":13243,"concepts":13244},[],[],{"space":13246,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":13248,"publishedVersion":434,"revision":63,"contentType":13250,"locale":29},{"sys":13247},{"type":12,"linkType":13,"id":14},{"sys":13249},{"id":21,"type":12,"linkType":22},{"sys":13251},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":13253,"metaTitle":444,"metaDescription":445,"mainTitle":13254,"subtitle":463,"heroImage":13269,"ctaButton":486,"ctaLink":487},[443],{"data":13255,"content":13256,"nodeType":75},{},[13257,13263],{"data":13258,"content":13259,"nodeType":456},{},[13260],{"data":13261,"marks":13262,"value":455,"nodeType":83},{},[],{"data":13264,"content":13265,"nodeType":88},{},[13266],{"data":13267,"marks":13268,"value":117,"nodeType":83},{},[],{"metadata":13270,"sys":13273,"fields":13278},{"tags":13271,"concepts":13272},[],[],{"space":13274,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":13276,"publishedVersion":63,"revision":45,"locale":29},{"sys":13275},{"type":12,"linkType":13,"id":14},{"sys":13277},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":13279},{"url":478,"details":13280,"fileName":484,"contentType":485},{"size":480,"image":13281},{"width":482,"height":483},{"sys":13283,"fields":13286},{"id":13284,"createdAt":13285},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":13287,"slug":13288,"articleIntro":-1,"category":13289},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[13290],{"metadata":13291,"sys":13294,"fields":13301},{"tags":13292,"concepts":13293},[],[],{"space":13295,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":13297,"publishedVersion":434,"revision":63,"contentType":13299,"locale":29},{"sys":13296},{"type":12,"linkType":13,"id":14},{"sys":13298},{"id":21,"type":12,"linkType":22},{"sys":13300},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":13302,"metaTitle":444,"metaDescription":445,"mainTitle":13303,"subtitle":463,"heroImage":13318,"ctaButton":486,"ctaLink":487},[443],{"data":13304,"content":13305,"nodeType":75},{},[13306,13312],{"data":13307,"content":13308,"nodeType":456},{},[13309],{"data":13310,"marks":13311,"value":455,"nodeType":83},{},[],{"data":13313,"content":13314,"nodeType":88},{},[13315],{"data":13316,"marks":13317,"value":117,"nodeType":83},{},[],{"metadata":13319,"sys":13322,"fields":13327},{"tags":13320,"concepts":13321},[],[],{"space":13323,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":13325,"publishedVersion":63,"revision":45,"locale":29},{"sys":13324},{"type":12,"linkType":13,"id":14},{"sys":13326},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":13328},{"url":478,"details":13329,"fileName":484,"contentType":485},{"size":480,"image":13330},{"width":482,"height":483},{"sys":13332,"fields":13335},{"id":13333,"createdAt":13334},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":13336,"slug":13337,"articleIntro":13336,"category":13338},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[13339],{"metadata":13340,"sys":13343,"fields":13350},{"tags":13341,"concepts":13342},[],[],{"space":13344,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":13346,"publishedVersion":434,"revision":63,"contentType":13348,"locale":29},{"sys":13345},{"type":12,"linkType":13,"id":14},{"sys":13347},{"id":21,"type":12,"linkType":22},{"sys":13349},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":13351,"metaTitle":444,"metaDescription":445,"mainTitle":13352,"subtitle":463,"heroImage":13367,"ctaButton":486,"ctaLink":487},[443],{"data":13353,"content":13354,"nodeType":75},{},[13355,13361],{"data":13356,"content":13357,"nodeType":456},{},[13358],{"data":13359,"marks":13360,"value":455,"nodeType":83},{},[],{"data":13362,"content":13363,"nodeType":88},{},[13364],{"data":13365,"marks":13366,"value":117,"nodeType":83},{},[],{"metadata":13368,"sys":13371,"fields":13376},{"tags":13369,"concepts":13370},[],[],{"space":13372,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":13374,"publishedVersion":63,"revision":45,"locale":29},{"sys":13373},{"type":12,"linkType":13,"id":14},{"sys":13375},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":13377},{"url":478,"details":13378,"fileName":484,"contentType":485},{"size":480,"image":13379},{"width":482,"height":483},{"sys":13381,"fields":13384},{"id":13382,"createdAt":13383},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":13385,"slug":13386,"articleIntro":-1,"category":13387},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[13388],{"metadata":13389,"sys":13392,"fields":13399},{"tags":13390,"concepts":13391},[],[],{"space":13393,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":13395,"publishedVersion":434,"revision":63,"contentType":13397,"locale":29},{"sys":13394},{"type":12,"linkType":13,"id":14},{"sys":13396},{"id":21,"type":12,"linkType":22},{"sys":13398},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":13400,"metaTitle":444,"metaDescription":445,"mainTitle":13401,"subtitle":463,"heroImage":13416,"ctaButton":486,"ctaLink":487},[443],{"data":13402,"content":13403,"nodeType":75},{},[13404,13410],{"data":13405,"content":13406,"nodeType":456},{},[13407],{"data":13408,"marks":13409,"value":455,"nodeType":83},{},[],{"data":13411,"content":13412,"nodeType":88},{},[13413],{"data":13414,"marks":13415,"value":117,"nodeType":83},{},[],{"metadata":13417,"sys":13420,"fields":13425},{"tags":13418,"concepts":13419},[],[],{"space":13421,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":13423,"publishedVersion":63,"revision":45,"locale":29},{"sys":13422},{"type":12,"linkType":13,"id":14},{"sys":13424},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":13426},{"url":478,"details":13427,"fileName":484,"contentType":485},{"size":480,"image":13428},{"width":482,"height":483},{"sys":13430,"fields":13433},{"id":13431,"createdAt":13432},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":13434,"slug":13435,"articleIntro":13434,"category":13436},"Compte 211 - Terrains","compte-211-terrains",[13437],{"metadata":13438,"sys":13441,"fields":13448},{"tags":13439,"concepts":13440},[],[],{"space":13442,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":13444,"publishedVersion":434,"revision":63,"contentType":13446,"locale":29},{"sys":13443},{"type":12,"linkType":13,"id":14},{"sys":13445},{"id":21,"type":12,"linkType":22},{"sys":13447},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":13449,"metaTitle":444,"metaDescription":445,"mainTitle":13450,"subtitle":463,"heroImage":13465,"ctaButton":486,"ctaLink":487},[443],{"data":13451,"content":13452,"nodeType":75},{},[13453,13459],{"data":13454,"content":13455,"nodeType":456},{},[13456],{"data":13457,"marks":13458,"value":455,"nodeType":83},{},[],{"data":13460,"content":13461,"nodeType":88},{},[13462],{"data":13463,"marks":13464,"value":117,"nodeType":83},{},[],{"metadata":13466,"sys":13469,"fields":13474},{"tags":13467,"concepts":13468},[],[],{"space":13470,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":13472,"publishedVersion":63,"revision":45,"locale":29},{"sys":13471},{"type":12,"linkType":13,"id":14},{"sys":13473},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":13475},{"url":478,"details":13476,"fileName":484,"contentType":485},{"size":480,"image":13477},{"width":482,"height":483},{"sys":13479,"fields":13482},{"id":13480,"createdAt":13481},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":13483,"slug":13484,"articleIntro":-1,"category":13485},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[13486],{"metadata":13487,"sys":13490,"fields":13497},{"tags":13488,"concepts":13489},[],[],{"space":13491,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":13493,"publishedVersion":434,"revision":63,"contentType":13495,"locale":29},{"sys":13492},{"type":12,"linkType":13,"id":14},{"sys":13494},{"id":21,"type":12,"linkType":22},{"sys":13496},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":13498,"metaTitle":444,"metaDescription":445,"mainTitle":13499,"subtitle":463,"heroImage":13514,"ctaButton":486,"ctaLink":487},[443],{"data":13500,"content":13501,"nodeType":75},{},[13502,13508],{"data":13503,"content":13504,"nodeType":456},{},[13505],{"data":13506,"marks":13507,"value":455,"nodeType":83},{},[],{"data":13509,"content":13510,"nodeType":88},{},[13511],{"data":13512,"marks":13513,"value":117,"nodeType":83},{},[],{"metadata":13515,"sys":13518,"fields":13523},{"tags":13516,"concepts":13517},[],[],{"space":13519,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":13521,"publishedVersion":63,"revision":45,"locale":29},{"sys":13520},{"type":12,"linkType":13,"id":14},{"sys":13522},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":13524},{"url":478,"details":13525,"fileName":484,"contentType":485},{"size":480,"image":13526},{"width":482,"height":483},{"sys":13528,"fields":13531},{"id":13529,"createdAt":13530},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":13532,"slug":13533,"articleIntro":13532,"category":13534},"Compte 53 - Caisse","compte-53-caisse",[13535],{"metadata":13536,"sys":13539,"fields":13546},{"tags":13537,"concepts":13538},[],[],{"space":13540,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":13542,"publishedVersion":434,"revision":63,"contentType":13544,"locale":29},{"sys":13541},{"type":12,"linkType":13,"id":14},{"sys":13543},{"id":21,"type":12,"linkType":22},{"sys":13545},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":13547,"metaTitle":444,"metaDescription":445,"mainTitle":13548,"subtitle":463,"heroImage":13563,"ctaButton":486,"ctaLink":487},[443],{"data":13549,"content":13550,"nodeType":75},{},[13551,13557],{"data":13552,"content":13553,"nodeType":456},{},[13554],{"data":13555,"marks":13556,"value":455,"nodeType":83},{},[],{"data":13558,"content":13559,"nodeType":88},{},[13560],{"data":13561,"marks":13562,"value":117,"nodeType":83},{},[],{"metadata":13564,"sys":13567,"fields":13572},{"tags":13565,"concepts":13566},[],[],{"space":13568,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":13570,"publishedVersion":63,"revision":45,"locale":29},{"sys":13569},{"type":12,"linkType":13,"id":14},{"sys":13571},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":13573},{"url":478,"details":13574,"fileName":484,"contentType":485},{"size":480,"image":13575},{"width":482,"height":483},{"sys":13577,"fields":13580},{"id":13578,"createdAt":13579},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":13581,"slug":13582,"articleIntro":13581,"category":13583},"6232 - Echantillons","compte-6232-echantillons",[13584],{"metadata":13585,"sys":13588,"fields":13595},{"tags":13586,"concepts":13587},[],[],{"space":13589,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":13591,"publishedVersion":434,"revision":63,"contentType":13593,"locale":29},{"sys":13590},{"type":12,"linkType":13,"id":14},{"sys":13592},{"id":21,"type":12,"linkType":22},{"sys":13594},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":13596,"metaTitle":444,"metaDescription":445,"mainTitle":13597,"subtitle":463,"heroImage":13612,"ctaButton":486,"ctaLink":487},[443],{"data":13598,"content":13599,"nodeType":75},{},[13600,13606],{"data":13601,"content":13602,"nodeType":456},{},[13603],{"data":13604,"marks":13605,"value":455,"nodeType":83},{},[],{"data":13607,"content":13608,"nodeType":88},{},[13609],{"data":13610,"marks":13611,"value":117,"nodeType":83},{},[],{"metadata":13613,"sys":13616,"fields":13621},{"tags":13614,"concepts":13615},[],[],{"space":13617,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":13619,"publishedVersion":63,"revision":45,"locale":29},{"sys":13618},{"type":12,"linkType":13,"id":14},{"sys":13620},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":13622},{"url":478,"details":13623,"fileName":484,"contentType":485},{"size":480,"image":13624},{"width":482,"height":483},{"sys":13626,"fields":13629},{"id":13627,"createdAt":13628},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":13630,"slug":13631,"articleIntro":13630,"category":13632},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[13633],{"metadata":13634,"sys":13637,"fields":13644},{"tags":13635,"concepts":13636},[],[],{"space":13638,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":13640,"publishedVersion":434,"revision":63,"contentType":13642,"locale":29},{"sys":13639},{"type":12,"linkType":13,"id":14},{"sys":13641},{"id":21,"type":12,"linkType":22},{"sys":13643},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":13645,"metaTitle":444,"metaDescription":445,"mainTitle":13646,"subtitle":463,"heroImage":13661,"ctaButton":486,"ctaLink":487},[443],{"data":13647,"content":13648,"nodeType":75},{},[13649,13655],{"data":13650,"content":13651,"nodeType":456},{},[13652],{"data":13653,"marks":13654,"value":455,"nodeType":83},{},[],{"data":13656,"content":13657,"nodeType":88},{},[13658],{"data":13659,"marks":13660,"value":117,"nodeType":83},{},[],{"metadata":13662,"sys":13665,"fields":13670},{"tags":13663,"concepts":13664},[],[],{"space":13666,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":13668,"publishedVersion":63,"revision":45,"locale":29},{"sys":13667},{"type":12,"linkType":13,"id":14},{"sys":13669},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":13671},{"url":478,"details":13672,"fileName":484,"contentType":485},{"size":480,"image":13673},{"width":482,"height":483},{"sys":13675,"fields":13678},{"id":13676,"createdAt":13677},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":13679,"slug":13680,"articleIntro":13679,"category":13681},"6248 - Divers","compte-6248-divers",[13682],{"metadata":13683,"sys":13686,"fields":13693},{"tags":13684,"concepts":13685},[],[],{"space":13687,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":13689,"publishedVersion":434,"revision":63,"contentType":13691,"locale":29},{"sys":13688},{"type":12,"linkType":13,"id":14},{"sys":13690},{"id":21,"type":12,"linkType":22},{"sys":13692},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":13694,"metaTitle":444,"metaDescription":445,"mainTitle":13695,"subtitle":463,"heroImage":13710,"ctaButton":486,"ctaLink":487},[443],{"data":13696,"content":13697,"nodeType":75},{},[13698,13704],{"data":13699,"content":13700,"nodeType":456},{},[13701],{"data":13702,"marks":13703,"value":455,"nodeType":83},{},[],{"data":13705,"content":13706,"nodeType":88},{},[13707],{"data":13708,"marks":13709,"value":117,"nodeType":83},{},[],{"metadata":13711,"sys":13714,"fields":13719},{"tags":13712,"concepts":13713},[],[],{"space":13715,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":13717,"publishedVersion":63,"revision":45,"locale":29},{"sys":13716},{"type":12,"linkType":13,"id":14},{"sys":13718},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":13720},{"url":478,"details":13721,"fileName":484,"contentType":485},{"size":480,"image":13722},{"width":482,"height":483},{"sys":13724,"fields":13727},{"id":13725,"createdAt":13726},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":13728,"slug":13729,"articleIntro":13728,"category":13730},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[13731],{"metadata":13732,"sys":13735,"fields":13742},{"tags":13733,"concepts":13734},[],[],{"space":13736,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":13738,"publishedVersion":434,"revision":63,"contentType":13740,"locale":29},{"sys":13737},{"type":12,"linkType":13,"id":14},{"sys":13739},{"id":21,"type":12,"linkType":22},{"sys":13741},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":13743,"metaTitle":444,"metaDescription":445,"mainTitle":13744,"subtitle":463,"heroImage":13759,"ctaButton":486,"ctaLink":487},[443],{"data":13745,"content":13746,"nodeType":75},{},[13747,13753],{"data":13748,"content":13749,"nodeType":456},{},[13750],{"data":13751,"marks":13752,"value":455,"nodeType":83},{},[],{"data":13754,"content":13755,"nodeType":88},{},[13756],{"data":13757,"marks":13758,"value":117,"nodeType":83},{},[],{"metadata":13760,"sys":13763,"fields":13768},{"tags":13761,"concepts":13762},[],[],{"space":13764,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":13766,"publishedVersion":63,"revision":45,"locale":29},{"sys":13765},{"type":12,"linkType":13,"id":14},{"sys":13767},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":13769},{"url":478,"details":13770,"fileName":484,"contentType":485},{"size":480,"image":13771},{"width":482,"height":483},{"sys":13773,"fields":13776},{"id":13774,"createdAt":13775},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":13777,"slug":13778,"articleIntro":13777,"category":13779},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[13780],{"metadata":13781,"sys":13784,"fields":13791},{"tags":13782,"concepts":13783},[],[],{"space":13785,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":13787,"publishedVersion":434,"revision":63,"contentType":13789,"locale":29},{"sys":13786},{"type":12,"linkType":13,"id":14},{"sys":13788},{"id":21,"type":12,"linkType":22},{"sys":13790},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":13792,"metaTitle":444,"metaDescription":445,"mainTitle":13793,"subtitle":463,"heroImage":13808,"ctaButton":486,"ctaLink":487},[443],{"data":13794,"content":13795,"nodeType":75},{},[13796,13802],{"data":13797,"content":13798,"nodeType":456},{},[13799],{"data":13800,"marks":13801,"value":455,"nodeType":83},{},[],{"data":13803,"content":13804,"nodeType":88},{},[13805],{"data":13806,"marks":13807,"value":117,"nodeType":83},{},[],{"metadata":13809,"sys":13812,"fields":13817},{"tags":13810,"concepts":13811},[],[],{"space":13813,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":13815,"publishedVersion":63,"revision":45,"locale":29},{"sys":13814},{"type":12,"linkType":13,"id":14},{"sys":13816},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":13818},{"url":478,"details":13819,"fileName":484,"contentType":485},{"size":480,"image":13820},{"width":482,"height":483},{"sys":13822,"fields":13825},{"id":13823,"createdAt":13824},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":13826,"slug":13827,"articleIntro":-1,"category":13828},"Compte 705 - Études","compte-705-etudes",[13829],{"metadata":13830,"sys":13833,"fields":13840},{"tags":13831,"concepts":13832},[],[],{"space":13834,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":13836,"publishedVersion":434,"revision":63,"contentType":13838,"locale":29},{"sys":13835},{"type":12,"linkType":13,"id":14},{"sys":13837},{"id":21,"type":12,"linkType":22},{"sys":13839},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":13841,"metaTitle":444,"metaDescription":445,"mainTitle":13842,"subtitle":463,"heroImage":13857,"ctaButton":486,"ctaLink":487},[443],{"data":13843,"content":13844,"nodeType":75},{},[13845,13851],{"data":13846,"content":13847,"nodeType":456},{},[13848],{"data":13849,"marks":13850,"value":455,"nodeType":83},{},[],{"data":13852,"content":13853,"nodeType":88},{},[13854],{"data":13855,"marks":13856,"value":117,"nodeType":83},{},[],{"metadata":13858,"sys":13861,"fields":13866},{"tags":13859,"concepts":13860},[],[],{"space":13862,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":13864,"publishedVersion":63,"revision":45,"locale":29},{"sys":13863},{"type":12,"linkType":13,"id":14},{"sys":13865},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":13867},{"url":478,"details":13868,"fileName":484,"contentType":485},{"size":480,"image":13869},{"width":482,"height":483},{"sys":13871,"fields":13874},{"id":13872,"createdAt":13873},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":13875,"slug":13876,"articleIntro":13875,"category":13877},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[13878],{"metadata":13879,"sys":13882,"fields":13889},{"tags":13880,"concepts":13881},[],[],{"space":13883,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":13885,"publishedVersion":434,"revision":63,"contentType":13887,"locale":29},{"sys":13884},{"type":12,"linkType":13,"id":14},{"sys":13886},{"id":21,"type":12,"linkType":22},{"sys":13888},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":13890,"metaTitle":444,"metaDescription":445,"mainTitle":13891,"subtitle":463,"heroImage":13906,"ctaButton":486,"ctaLink":487},[443],{"data":13892,"content":13893,"nodeType":75},{},[13894,13900],{"data":13895,"content":13896,"nodeType":456},{},[13897],{"data":13898,"marks":13899,"value":455,"nodeType":83},{},[],{"data":13901,"content":13902,"nodeType":88},{},[13903],{"data":13904,"marks":13905,"value":117,"nodeType":83},{},[],{"metadata":13907,"sys":13910,"fields":13915},{"tags":13908,"concepts":13909},[],[],{"space":13911,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":13913,"publishedVersion":63,"revision":45,"locale":29},{"sys":13912},{"type":12,"linkType":13,"id":14},{"sys":13914},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":13916},{"url":478,"details":13917,"fileName":484,"contentType":485},{"size":480,"image":13918},{"width":482,"height":483},{"sys":13920,"fields":13923},{"id":13921,"createdAt":13922},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":13924,"slug":13925,"articleIntro":-1,"category":13926},"Compte 66 - Charges financières","compte-66-charges-financieres",[13927],{"metadata":13928,"sys":13931,"fields":13938},{"tags":13929,"concepts":13930},[],[],{"space":13932,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":13934,"publishedVersion":434,"revision":63,"contentType":13936,"locale":29},{"sys":13933},{"type":12,"linkType":13,"id":14},{"sys":13935},{"id":21,"type":12,"linkType":22},{"sys":13937},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":13939,"metaTitle":444,"metaDescription":445,"mainTitle":13940,"subtitle":463,"heroImage":13955,"ctaButton":486,"ctaLink":487},[443],{"data":13941,"content":13942,"nodeType":75},{},[13943,13949],{"data":13944,"content":13945,"nodeType":456},{},[13946],{"data":13947,"marks":13948,"value":455,"nodeType":83},{},[],{"data":13950,"content":13951,"nodeType":88},{},[13952],{"data":13953,"marks":13954,"value":117,"nodeType":83},{},[],{"metadata":13956,"sys":13959,"fields":13964},{"tags":13957,"concepts":13958},[],[],{"space":13960,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":13962,"publishedVersion":63,"revision":45,"locale":29},{"sys":13961},{"type":12,"linkType":13,"id":14},{"sys":13963},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":13965},{"url":478,"details":13966,"fileName":484,"contentType":485},{"size":480,"image":13967},{"width":482,"height":483},{"sys":13969,"fields":13972},{"id":13970,"createdAt":13971},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":13973,"slug":13974,"articleIntro":13973,"category":13975},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[13976],{"metadata":13977,"sys":13980,"fields":13987},{"tags":13978,"concepts":13979},[],[],{"space":13981,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":13983,"publishedVersion":434,"revision":63,"contentType":13985,"locale":29},{"sys":13982},{"type":12,"linkType":13,"id":14},{"sys":13984},{"id":21,"type":12,"linkType":22},{"sys":13986},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":13988,"metaTitle":444,"metaDescription":445,"mainTitle":13989,"subtitle":463,"heroImage":14004,"ctaButton":486,"ctaLink":487},[443],{"data":13990,"content":13991,"nodeType":75},{},[13992,13998],{"data":13993,"content":13994,"nodeType":456},{},[13995],{"data":13996,"marks":13997,"value":455,"nodeType":83},{},[],{"data":13999,"content":14000,"nodeType":88},{},[14001],{"data":14002,"marks":14003,"value":117,"nodeType":83},{},[],{"metadata":14005,"sys":14008,"fields":14013},{"tags":14006,"concepts":14007},[],[],{"space":14009,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":14011,"publishedVersion":63,"revision":45,"locale":29},{"sys":14010},{"type":12,"linkType":13,"id":14},{"sys":14012},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":14014},{"url":478,"details":14015,"fileName":484,"contentType":485},{"size":480,"image":14016},{"width":482,"height":483},{"sys":14018,"fields":14021},{"id":14019,"createdAt":14020},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":14022,"slug":14023,"articleIntro":-1,"category":14024},"Compte 512 - Banques","compte-512-banques",[14025],{"metadata":14026,"sys":14029,"fields":14036},{"tags":14027,"concepts":14028},[],[],{"space":14030,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":14032,"publishedVersion":434,"revision":63,"contentType":14034,"locale":29},{"sys":14031},{"type":12,"linkType":13,"id":14},{"sys":14033},{"id":21,"type":12,"linkType":22},{"sys":14035},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":14037,"metaTitle":444,"metaDescription":445,"mainTitle":14038,"subtitle":463,"heroImage":14053,"ctaButton":486,"ctaLink":487},[443],{"data":14039,"content":14040,"nodeType":75},{},[14041,14047],{"data":14042,"content":14043,"nodeType":456},{},[14044],{"data":14045,"marks":14046,"value":455,"nodeType":83},{},[],{"data":14048,"content":14049,"nodeType":88},{},[14050],{"data":14051,"marks":14052,"value":117,"nodeType":83},{},[],{"metadata":14054,"sys":14057,"fields":14062},{"tags":14055,"concepts":14056},[],[],{"space":14058,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":14060,"publishedVersion":63,"revision":45,"locale":29},{"sys":14059},{"type":12,"linkType":13,"id":14},{"sys":14061},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":14063},{"url":478,"details":14064,"fileName":484,"contentType":485},{"size":480,"image":14065},{"width":482,"height":483},{"sys":14067,"fields":14070},{"id":14068,"createdAt":14069},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":14071,"slug":14072,"articleIntro":14071,"category":14073},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[14074],{"metadata":14075,"sys":14078,"fields":14085},{"tags":14076,"concepts":14077},[],[],{"space":14079,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":14081,"publishedVersion":434,"revision":63,"contentType":14083,"locale":29},{"sys":14080},{"type":12,"linkType":13,"id":14},{"sys":14082},{"id":21,"type":12,"linkType":22},{"sys":14084},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":14086,"metaTitle":444,"metaDescription":445,"mainTitle":14087,"subtitle":463,"heroImage":14102,"ctaButton":486,"ctaLink":487},[443],{"data":14088,"content":14089,"nodeType":75},{},[14090,14096],{"data":14091,"content":14092,"nodeType":456},{},[14093],{"data":14094,"marks":14095,"value":455,"nodeType":83},{},[],{"data":14097,"content":14098,"nodeType":88},{},[14099],{"data":14100,"marks":14101,"value":117,"nodeType":83},{},[],{"metadata":14103,"sys":14106,"fields":14111},{"tags":14104,"concepts":14105},[],[],{"space":14107,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":14109,"publishedVersion":63,"revision":45,"locale":29},{"sys":14108},{"type":12,"linkType":13,"id":14},{"sys":14110},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":14112},{"url":478,"details":14113,"fileName":484,"contentType":485},{"size":480,"image":14114},{"width":482,"height":483},{"sys":14116,"fields":14119},{"id":14117,"createdAt":14118},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":14120,"slug":14121,"articleIntro":14120,"category":14122},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[14123],{"metadata":14124,"sys":14127,"fields":14134},{"tags":14125,"concepts":14126},[],[],{"space":14128,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":14130,"publishedVersion":434,"revision":63,"contentType":14132,"locale":29},{"sys":14129},{"type":12,"linkType":13,"id":14},{"sys":14131},{"id":21,"type":12,"linkType":22},{"sys":14133},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":14135,"metaTitle":444,"metaDescription":445,"mainTitle":14136,"subtitle":463,"heroImage":14151,"ctaButton":486,"ctaLink":487},[443],{"data":14137,"content":14138,"nodeType":75},{},[14139,14145],{"data":14140,"content":14141,"nodeType":456},{},[14142],{"data":14143,"marks":14144,"value":455,"nodeType":83},{},[],{"data":14146,"content":14147,"nodeType":88},{},[14148],{"data":14149,"marks":14150,"value":117,"nodeType":83},{},[],{"metadata":14152,"sys":14155,"fields":14160},{"tags":14153,"concepts":14154},[],[],{"space":14156,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":14158,"publishedVersion":63,"revision":45,"locale":29},{"sys":14157},{"type":12,"linkType":13,"id":14},{"sys":14159},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":14161},{"url":478,"details":14162,"fileName":484,"contentType":485},{"size":480,"image":14163},{"width":482,"height":483},{"sys":14165,"fields":14168},{"id":14166,"createdAt":14167},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":14169,"slug":14170,"articleIntro":14169,"category":14171},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[14172],{"metadata":14173,"sys":14176,"fields":14183},{"tags":14174,"concepts":14175},[],[],{"space":14177,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":14179,"publishedVersion":434,"revision":63,"contentType":14181,"locale":29},{"sys":14178},{"type":12,"linkType":13,"id":14},{"sys":14180},{"id":21,"type":12,"linkType":22},{"sys":14182},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":14184,"metaTitle":444,"metaDescription":445,"mainTitle":14185,"subtitle":463,"heroImage":14200,"ctaButton":486,"ctaLink":487},[443],{"data":14186,"content":14187,"nodeType":75},{},[14188,14194],{"data":14189,"content":14190,"nodeType":456},{},[14191],{"data":14192,"marks":14193,"value":455,"nodeType":83},{},[],{"data":14195,"content":14196,"nodeType":88},{},[14197],{"data":14198,"marks":14199,"value":117,"nodeType":83},{},[],{"metadata":14201,"sys":14204,"fields":14209},{"tags":14202,"concepts":14203},[],[],{"space":14205,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":14207,"publishedVersion":63,"revision":45,"locale":29},{"sys":14206},{"type":12,"linkType":13,"id":14},{"sys":14208},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":14210},{"url":478,"details":14211,"fileName":484,"contentType":485},{"size":480,"image":14212},{"width":482,"height":483},{"sys":14214,"fields":14217},{"id":14215,"createdAt":14216},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":14218,"slug":14219,"articleIntro":14218,"category":14220},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[14221],{"metadata":14222,"sys":14225,"fields":14232},{"tags":14223,"concepts":14224},[],[],{"space":14226,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":14228,"publishedVersion":434,"revision":63,"contentType":14230,"locale":29},{"sys":14227},{"type":12,"linkType":13,"id":14},{"sys":14229},{"id":21,"type":12,"linkType":22},{"sys":14231},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":14233,"metaTitle":444,"metaDescription":445,"mainTitle":14234,"subtitle":463,"heroImage":14249,"ctaButton":486,"ctaLink":487},[443],{"data":14235,"content":14236,"nodeType":75},{},[14237,14243],{"data":14238,"content":14239,"nodeType":456},{},[14240],{"data":14241,"marks":14242,"value":455,"nodeType":83},{},[],{"data":14244,"content":14245,"nodeType":88},{},[14246],{"data":14247,"marks":14248,"value":117,"nodeType":83},{},[],{"metadata":14250,"sys":14253,"fields":14258},{"tags":14251,"concepts":14252},[],[],{"space":14254,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":14256,"publishedVersion":63,"revision":45,"locale":29},{"sys":14255},{"type":12,"linkType":13,"id":14},{"sys":14257},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":14259},{"url":478,"details":14260,"fileName":484,"contentType":485},{"size":480,"image":14261},{"width":482,"height":483},{"sys":14263,"fields":14266},{"id":14264,"createdAt":14265},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":14267,"slug":14268,"articleIntro":-1,"category":14269},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[14270],{"metadata":14271,"sys":14274,"fields":14281},{"tags":14272,"concepts":14273},[],[],{"space":14275,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":14277,"publishedVersion":434,"revision":63,"contentType":14279,"locale":29},{"sys":14276},{"type":12,"linkType":13,"id":14},{"sys":14278},{"id":21,"type":12,"linkType":22},{"sys":14280},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":14282,"metaTitle":444,"metaDescription":445,"mainTitle":14283,"subtitle":463,"heroImage":14298,"ctaButton":486,"ctaLink":487},[443],{"data":14284,"content":14285,"nodeType":75},{},[14286,14292],{"data":14287,"content":14288,"nodeType":456},{},[14289],{"data":14290,"marks":14291,"value":455,"nodeType":83},{},[],{"data":14293,"content":14294,"nodeType":88},{},[14295],{"data":14296,"marks":14297,"value":117,"nodeType":83},{},[],{"metadata":14299,"sys":14302,"fields":14307},{"tags":14300,"concepts":14301},[],[],{"space":14303,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":14305,"publishedVersion":63,"revision":45,"locale":29},{"sys":14304},{"type":12,"linkType":13,"id":14},{"sys":14306},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":14308},{"url":478,"details":14309,"fileName":484,"contentType":485},{"size":480,"image":14310},{"width":482,"height":483},{"sys":14312,"fields":14315},{"id":14313,"createdAt":14314},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":14316,"slug":14317,"articleIntro":14316,"category":14318},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[14319],{"metadata":14320,"sys":14323,"fields":14330},{"tags":14321,"concepts":14322},[],[],{"space":14324,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":14326,"publishedVersion":434,"revision":63,"contentType":14328,"locale":29},{"sys":14325},{"type":12,"linkType":13,"id":14},{"sys":14327},{"id":21,"type":12,"linkType":22},{"sys":14329},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":14331,"metaTitle":444,"metaDescription":445,"mainTitle":14332,"subtitle":463,"heroImage":14347,"ctaButton":486,"ctaLink":487},[443],{"data":14333,"content":14334,"nodeType":75},{},[14335,14341],{"data":14336,"content":14337,"nodeType":456},{},[14338],{"data":14339,"marks":14340,"value":455,"nodeType":83},{},[],{"data":14342,"content":14343,"nodeType":88},{},[14344],{"data":14345,"marks":14346,"value":117,"nodeType":83},{},[],{"metadata":14348,"sys":14351,"fields":14356},{"tags":14349,"concepts":14350},[],[],{"space":14352,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":14354,"publishedVersion":63,"revision":45,"locale":29},{"sys":14353},{"type":12,"linkType":13,"id":14},{"sys":14355},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":14357},{"url":478,"details":14358,"fileName":484,"contentType":485},{"size":480,"image":14359},{"width":482,"height":483},{"sys":14361,"fields":14364},{"id":14362,"createdAt":14363},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":14365,"slug":14366,"articleIntro":14365,"category":14367},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[14368],{"metadata":14369,"sys":14372,"fields":14379},{"tags":14370,"concepts":14371},[],[],{"space":14373,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":14375,"publishedVersion":434,"revision":63,"contentType":14377,"locale":29},{"sys":14374},{"type":12,"linkType":13,"id":14},{"sys":14376},{"id":21,"type":12,"linkType":22},{"sys":14378},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":14380,"metaTitle":444,"metaDescription":445,"mainTitle":14381,"subtitle":463,"heroImage":14396,"ctaButton":486,"ctaLink":487},[443],{"data":14382,"content":14383,"nodeType":75},{},[14384,14390],{"data":14385,"content":14386,"nodeType":456},{},[14387],{"data":14388,"marks":14389,"value":455,"nodeType":83},{},[],{"data":14391,"content":14392,"nodeType":88},{},[14393],{"data":14394,"marks":14395,"value":117,"nodeType":83},{},[],{"metadata":14397,"sys":14400,"fields":14405},{"tags":14398,"concepts":14399},[],[],{"space":14401,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":14403,"publishedVersion":63,"revision":45,"locale":29},{"sys":14402},{"type":12,"linkType":13,"id":14},{"sys":14404},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":14406},{"url":478,"details":14407,"fileName":484,"contentType":485},{"size":480,"image":14408},{"width":482,"height":483},{"sys":14410,"fields":14413},{"id":14411,"createdAt":14412},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":14414,"slug":14415,"articleIntro":-1,"category":14416},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[14417],{"metadata":14418,"sys":14421,"fields":14428},{"tags":14419,"concepts":14420},[],[],{"space":14422,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":14424,"publishedVersion":434,"revision":63,"contentType":14426,"locale":29},{"sys":14423},{"type":12,"linkType":13,"id":14},{"sys":14425},{"id":21,"type":12,"linkType":22},{"sys":14427},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":14429,"metaTitle":444,"metaDescription":445,"mainTitle":14430,"subtitle":463,"heroImage":14445,"ctaButton":486,"ctaLink":487},[443],{"data":14431,"content":14432,"nodeType":75},{},[14433,14439],{"data":14434,"content":14435,"nodeType":456},{},[14436],{"data":14437,"marks":14438,"value":455,"nodeType":83},{},[],{"data":14440,"content":14441,"nodeType":88},{},[14442],{"data":14443,"marks":14444,"value":117,"nodeType":83},{},[],{"metadata":14446,"sys":14449,"fields":14454},{"tags":14447,"concepts":14448},[],[],{"space":14450,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":14452,"publishedVersion":63,"revision":45,"locale":29},{"sys":14451},{"type":12,"linkType":13,"id":14},{"sys":14453},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":14455},{"url":478,"details":14456,"fileName":484,"contentType":485},{"size":480,"image":14457},{"width":482,"height":483},{"sys":14459,"fields":14462},{"id":14460,"createdAt":14461},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":14463,"slug":14464,"articleIntro":14463,"category":14465},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[14466],{"metadata":14467,"sys":14470,"fields":14477},{"tags":14468,"concepts":14469},[],[],{"space":14471,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":14473,"publishedVersion":434,"revision":63,"contentType":14475,"locale":29},{"sys":14472},{"type":12,"linkType":13,"id":14},{"sys":14474},{"id":21,"type":12,"linkType":22},{"sys":14476},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":14478,"metaTitle":444,"metaDescription":445,"mainTitle":14479,"subtitle":463,"heroImage":14494,"ctaButton":486,"ctaLink":487},[443],{"data":14480,"content":14481,"nodeType":75},{},[14482,14488],{"data":14483,"content":14484,"nodeType":456},{},[14485],{"data":14486,"marks":14487,"value":455,"nodeType":83},{},[],{"data":14489,"content":14490,"nodeType":88},{},[14491],{"data":14492,"marks":14493,"value":117,"nodeType":83},{},[],{"metadata":14495,"sys":14498,"fields":14503},{"tags":14496,"concepts":14497},[],[],{"space":14499,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":14501,"publishedVersion":63,"revision":45,"locale":29},{"sys":14500},{"type":12,"linkType":13,"id":14},{"sys":14502},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":14504},{"url":478,"details":14505,"fileName":484,"contentType":485},{"size":480,"image":14506},{"width":482,"height":483},{"sys":14508,"fields":14511},{"id":14509,"createdAt":14510},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":14512,"slug":14513,"articleIntro":14512,"category":14514},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[14515],{"metadata":14516,"sys":14519,"fields":14526},{"tags":14517,"concepts":14518},[],[],{"space":14520,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":14522,"publishedVersion":434,"revision":63,"contentType":14524,"locale":29},{"sys":14521},{"type":12,"linkType":13,"id":14},{"sys":14523},{"id":21,"type":12,"linkType":22},{"sys":14525},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":14527,"metaTitle":444,"metaDescription":445,"mainTitle":14528,"subtitle":463,"heroImage":14543,"ctaButton":486,"ctaLink":487},[443],{"data":14529,"content":14530,"nodeType":75},{},[14531,14537],{"data":14532,"content":14533,"nodeType":456},{},[14534],{"data":14535,"marks":14536,"value":455,"nodeType":83},{},[],{"data":14538,"content":14539,"nodeType":88},{},[14540],{"data":14541,"marks":14542,"value":117,"nodeType":83},{},[],{"metadata":14544,"sys":14547,"fields":14552},{"tags":14545,"concepts":14546},[],[],{"space":14548,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":14550,"publishedVersion":63,"revision":45,"locale":29},{"sys":14549},{"type":12,"linkType":13,"id":14},{"sys":14551},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":14553},{"url":478,"details":14554,"fileName":484,"contentType":485},{"size":480,"image":14555},{"width":482,"height":483},{"sys":14557,"fields":14560},{"id":14558,"createdAt":14559},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":14561,"slug":14562,"articleIntro":14561,"category":14563},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[14564],{"metadata":14565,"sys":14568,"fields":14575},{"tags":14566,"concepts":14567},[],[],{"space":14569,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":14571,"publishedVersion":434,"revision":63,"contentType":14573,"locale":29},{"sys":14570},{"type":12,"linkType":13,"id":14},{"sys":14572},{"id":21,"type":12,"linkType":22},{"sys":14574},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":14576,"metaTitle":444,"metaDescription":445,"mainTitle":14577,"subtitle":463,"heroImage":14592,"ctaButton":486,"ctaLink":487},[443],{"data":14578,"content":14579,"nodeType":75},{},[14580,14586],{"data":14581,"content":14582,"nodeType":456},{},[14583],{"data":14584,"marks":14585,"value":455,"nodeType":83},{},[],{"data":14587,"content":14588,"nodeType":88},{},[14589],{"data":14590,"marks":14591,"value":117,"nodeType":83},{},[],{"metadata":14593,"sys":14596,"fields":14601},{"tags":14594,"concepts":14595},[],[],{"space":14597,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":14599,"publishedVersion":63,"revision":45,"locale":29},{"sys":14598},{"type":12,"linkType":13,"id":14},{"sys":14600},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":14602},{"url":478,"details":14603,"fileName":484,"contentType":485},{"size":480,"image":14604},{"width":482,"height":483},{"sys":14606,"fields":14609},{"id":14607,"createdAt":14608},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":14610,"slug":14611,"articleIntro":14610,"category":14612},"Compte 614 - Charges locatives","compte-614-charges-locatives",[14613],{"metadata":14614,"sys":14617,"fields":14624},{"tags":14615,"concepts":14616},[],[],{"space":14618,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":14620,"publishedVersion":434,"revision":63,"contentType":14622,"locale":29},{"sys":14619},{"type":12,"linkType":13,"id":14},{"sys":14621},{"id":21,"type":12,"linkType":22},{"sys":14623},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":14625,"metaTitle":444,"metaDescription":445,"mainTitle":14626,"subtitle":463,"heroImage":14641,"ctaButton":486,"ctaLink":487},[443],{"data":14627,"content":14628,"nodeType":75},{},[14629,14635],{"data":14630,"content":14631,"nodeType":456},{},[14632],{"data":14633,"marks":14634,"value":455,"nodeType":83},{},[],{"data":14636,"content":14637,"nodeType":88},{},[14638],{"data":14639,"marks":14640,"value":117,"nodeType":83},{},[],{"metadata":14642,"sys":14645,"fields":14650},{"tags":14643,"concepts":14644},[],[],{"space":14646,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":14648,"publishedVersion":63,"revision":45,"locale":29},{"sys":14647},{"type":12,"linkType":13,"id":14},{"sys":14649},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":14651},{"url":478,"details":14652,"fileName":484,"contentType":485},{"size":480,"image":14653},{"width":482,"height":483},{"sys":14655,"fields":14658},{"id":14656,"createdAt":14657},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":14659,"slug":14660,"articleIntro":14659,"category":14661},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[14662],{"metadata":14663,"sys":14666,"fields":14673},{"tags":14664,"concepts":14665},[],[],{"space":14667,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":14669,"publishedVersion":434,"revision":63,"contentType":14671,"locale":29},{"sys":14668},{"type":12,"linkType":13,"id":14},{"sys":14670},{"id":21,"type":12,"linkType":22},{"sys":14672},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":14674,"metaTitle":444,"metaDescription":445,"mainTitle":14675,"subtitle":463,"heroImage":14690,"ctaButton":486,"ctaLink":487},[443],{"data":14676,"content":14677,"nodeType":75},{},[14678,14684],{"data":14679,"content":14680,"nodeType":456},{},[14681],{"data":14682,"marks":14683,"value":455,"nodeType":83},{},[],{"data":14685,"content":14686,"nodeType":88},{},[14687],{"data":14688,"marks":14689,"value":117,"nodeType":83},{},[],{"metadata":14691,"sys":14694,"fields":14699},{"tags":14692,"concepts":14693},[],[],{"space":14695,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":14697,"publishedVersion":63,"revision":45,"locale":29},{"sys":14696},{"type":12,"linkType":13,"id":14},{"sys":14698},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":14700},{"url":478,"details":14701,"fileName":484,"contentType":485},{"size":480,"image":14702},{"width":482,"height":483},{"sys":14704,"fields":14707},{"id":14705,"createdAt":14706},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":14708,"slug":14709,"articleIntro":-1,"category":14710},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[14711],{"metadata":14712,"sys":14715,"fields":14722},{"tags":14713,"concepts":14714},[],[],{"space":14716,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":14718,"publishedVersion":434,"revision":63,"contentType":14720,"locale":29},{"sys":14717},{"type":12,"linkType":13,"id":14},{"sys":14719},{"id":21,"type":12,"linkType":22},{"sys":14721},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":14723,"metaTitle":444,"metaDescription":445,"mainTitle":14724,"subtitle":463,"heroImage":14739,"ctaButton":486,"ctaLink":487},[443],{"data":14725,"content":14726,"nodeType":75},{},[14727,14733],{"data":14728,"content":14729,"nodeType":456},{},[14730],{"data":14731,"marks":14732,"value":455,"nodeType":83},{},[],{"data":14734,"content":14735,"nodeType":88},{},[14736],{"data":14737,"marks":14738,"value":117,"nodeType":83},{},[],{"metadata":14740,"sys":14743,"fields":14748},{"tags":14741,"concepts":14742},[],[],{"space":14744,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":14746,"publishedVersion":63,"revision":45,"locale":29},{"sys":14745},{"type":12,"linkType":13,"id":14},{"sys":14747},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":14749},{"url":478,"details":14750,"fileName":484,"contentType":485},{"size":480,"image":14751},{"width":482,"height":483},{"sys":14753,"fields":14756},{"id":14754,"createdAt":14755},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":14757,"slug":14758,"articleIntro":-1,"category":14759},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[14760],{"metadata":14761,"sys":14764,"fields":14771},{"tags":14762,"concepts":14763},[],[],{"space":14765,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":14767,"publishedVersion":434,"revision":63,"contentType":14769,"locale":29},{"sys":14766},{"type":12,"linkType":13,"id":14},{"sys":14768},{"id":21,"type":12,"linkType":22},{"sys":14770},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":14772,"metaTitle":444,"metaDescription":445,"mainTitle":14773,"subtitle":463,"heroImage":14788,"ctaButton":486,"ctaLink":487},[443],{"data":14774,"content":14775,"nodeType":75},{},[14776,14782],{"data":14777,"content":14778,"nodeType":456},{},[14779],{"data":14780,"marks":14781,"value":455,"nodeType":83},{},[],{"data":14783,"content":14784,"nodeType":88},{},[14785],{"data":14786,"marks":14787,"value":117,"nodeType":83},{},[],{"metadata":14789,"sys":14792,"fields":14797},{"tags":14790,"concepts":14791},[],[],{"space":14793,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":14795,"publishedVersion":63,"revision":45,"locale":29},{"sys":14794},{"type":12,"linkType":13,"id":14},{"sys":14796},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":14798},{"url":478,"details":14799,"fileName":484,"contentType":485},{"size":480,"image":14800},{"width":482,"height":483},{"sys":14802,"fields":14805},{"id":14803,"createdAt":14804},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":14806,"slug":14807,"articleIntro":-1,"category":14808},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[14809],{"metadata":14810,"sys":14813,"fields":14820},{"tags":14811,"concepts":14812},[],[],{"space":14814,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":14816,"publishedVersion":434,"revision":63,"contentType":14818,"locale":29},{"sys":14815},{"type":12,"linkType":13,"id":14},{"sys":14817},{"id":21,"type":12,"linkType":22},{"sys":14819},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":14821,"metaTitle":444,"metaDescription":445,"mainTitle":14822,"subtitle":463,"heroImage":14837,"ctaButton":486,"ctaLink":487},[443],{"data":14823,"content":14824,"nodeType":75},{},[14825,14831],{"data":14826,"content":14827,"nodeType":456},{},[14828],{"data":14829,"marks":14830,"value":455,"nodeType":83},{},[],{"data":14832,"content":14833,"nodeType":88},{},[14834],{"data":14835,"marks":14836,"value":117,"nodeType":83},{},[],{"metadata":14838,"sys":14841,"fields":14846},{"tags":14839,"concepts":14840},[],[],{"space":14842,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":14844,"publishedVersion":63,"revision":45,"locale":29},{"sys":14843},{"type":12,"linkType":13,"id":14},{"sys":14845},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":14847},{"url":478,"details":14848,"fileName":484,"contentType":485},{"size":480,"image":14849},{"width":482,"height":483},{"sys":14851,"fields":14854},{"id":14852,"createdAt":14853},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":14855,"slug":14856,"articleIntro":14855,"category":14857},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[14858],{"metadata":14859,"sys":14862,"fields":14869},{"tags":14860,"concepts":14861},[],[],{"space":14863,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":14865,"publishedVersion":434,"revision":63,"contentType":14867,"locale":29},{"sys":14864},{"type":12,"linkType":13,"id":14},{"sys":14866},{"id":21,"type":12,"linkType":22},{"sys":14868},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":14870,"metaTitle":444,"metaDescription":445,"mainTitle":14871,"subtitle":463,"heroImage":14886,"ctaButton":486,"ctaLink":487},[443],{"data":14872,"content":14873,"nodeType":75},{},[14874,14880],{"data":14875,"content":14876,"nodeType":456},{},[14877],{"data":14878,"marks":14879,"value":455,"nodeType":83},{},[],{"data":14881,"content":14882,"nodeType":88},{},[14883],{"data":14884,"marks":14885,"value":117,"nodeType":83},{},[],{"metadata":14887,"sys":14890,"fields":14895},{"tags":14888,"concepts":14889},[],[],{"space":14891,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":14893,"publishedVersion":63,"revision":45,"locale":29},{"sys":14892},{"type":12,"linkType":13,"id":14},{"sys":14894},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":14896},{"url":478,"details":14897,"fileName":484,"contentType":485},{"size":480,"image":14898},{"width":482,"height":483},{"sys":14900,"fields":14903},{"id":14901,"createdAt":14902},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":14904,"slug":14905,"articleIntro":14904,"category":14906},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[14907],{"metadata":14908,"sys":14911,"fields":14918},{"tags":14909,"concepts":14910},[],[],{"space":14912,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":14914,"publishedVersion":434,"revision":63,"contentType":14916,"locale":29},{"sys":14913},{"type":12,"linkType":13,"id":14},{"sys":14915},{"id":21,"type":12,"linkType":22},{"sys":14917},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":14919,"metaTitle":444,"metaDescription":445,"mainTitle":14920,"subtitle":463,"heroImage":14935,"ctaButton":486,"ctaLink":487},[443],{"data":14921,"content":14922,"nodeType":75},{},[14923,14929],{"data":14924,"content":14925,"nodeType":456},{},[14926],{"data":14927,"marks":14928,"value":455,"nodeType":83},{},[],{"data":14930,"content":14931,"nodeType":88},{},[14932],{"data":14933,"marks":14934,"value":117,"nodeType":83},{},[],{"metadata":14936,"sys":14939,"fields":14944},{"tags":14937,"concepts":14938},[],[],{"space":14940,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":14942,"publishedVersion":63,"revision":45,"locale":29},{"sys":14941},{"type":12,"linkType":13,"id":14},{"sys":14943},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":14945},{"url":478,"details":14946,"fileName":484,"contentType":485},{"size":480,"image":14947},{"width":482,"height":483},{"sys":14949,"fields":14952},{"id":14950,"createdAt":14951},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":14953,"slug":14954,"articleIntro":14953,"category":14955},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[14956],{"metadata":14957,"sys":14960,"fields":14967},{"tags":14958,"concepts":14959},[],[],{"space":14961,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":14963,"publishedVersion":434,"revision":63,"contentType":14965,"locale":29},{"sys":14962},{"type":12,"linkType":13,"id":14},{"sys":14964},{"id":21,"type":12,"linkType":22},{"sys":14966},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":14968,"metaTitle":444,"metaDescription":445,"mainTitle":14969,"subtitle":463,"heroImage":14984,"ctaButton":486,"ctaLink":487},[443],{"data":14970,"content":14971,"nodeType":75},{},[14972,14978],{"data":14973,"content":14974,"nodeType":456},{},[14975],{"data":14976,"marks":14977,"value":455,"nodeType":83},{},[],{"data":14979,"content":14980,"nodeType":88},{},[14981],{"data":14982,"marks":14983,"value":117,"nodeType":83},{},[],{"metadata":14985,"sys":14988,"fields":14993},{"tags":14986,"concepts":14987},[],[],{"space":14989,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":14991,"publishedVersion":63,"revision":45,"locale":29},{"sys":14990},{"type":12,"linkType":13,"id":14},{"sys":14992},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":14994},{"url":478,"details":14995,"fileName":484,"contentType":485},{"size":480,"image":14996},{"width":482,"height":483},{"sys":14998,"fields":15001},{"id":14999,"createdAt":15000},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":15002,"slug":15003,"articleIntro":-1,"category":15004},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[15005],{"metadata":15006,"sys":15009,"fields":15016},{"tags":15007,"concepts":15008},[],[],{"space":15010,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":15012,"publishedVersion":434,"revision":63,"contentType":15014,"locale":29},{"sys":15011},{"type":12,"linkType":13,"id":14},{"sys":15013},{"id":21,"type":12,"linkType":22},{"sys":15015},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":15017,"metaTitle":444,"metaDescription":445,"mainTitle":15018,"subtitle":463,"heroImage":15033,"ctaButton":486,"ctaLink":487},[443],{"data":15019,"content":15020,"nodeType":75},{},[15021,15027],{"data":15022,"content":15023,"nodeType":456},{},[15024],{"data":15025,"marks":15026,"value":455,"nodeType":83},{},[],{"data":15028,"content":15029,"nodeType":88},{},[15030],{"data":15031,"marks":15032,"value":117,"nodeType":83},{},[],{"metadata":15034,"sys":15037,"fields":15042},{"tags":15035,"concepts":15036},[],[],{"space":15038,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":15040,"publishedVersion":63,"revision":45,"locale":29},{"sys":15039},{"type":12,"linkType":13,"id":14},{"sys":15041},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":15043},{"url":478,"details":15044,"fileName":484,"contentType":485},{"size":480,"image":15045},{"width":482,"height":483},{"sys":15047,"fields":15050},{"id":15048,"createdAt":15049},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":15051,"slug":15052,"articleIntro":-1,"category":15053},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[15054],{"metadata":15055,"sys":15058,"fields":15065},{"tags":15056,"concepts":15057},[],[],{"space":15059,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":15061,"publishedVersion":434,"revision":63,"contentType":15063,"locale":29},{"sys":15060},{"type":12,"linkType":13,"id":14},{"sys":15062},{"id":21,"type":12,"linkType":22},{"sys":15064},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":15066,"metaTitle":444,"metaDescription":445,"mainTitle":15067,"subtitle":463,"heroImage":15082,"ctaButton":486,"ctaLink":487},[443],{"data":15068,"content":15069,"nodeType":75},{},[15070,15076],{"data":15071,"content":15072,"nodeType":456},{},[15073],{"data":15074,"marks":15075,"value":455,"nodeType":83},{},[],{"data":15077,"content":15078,"nodeType":88},{},[15079],{"data":15080,"marks":15081,"value":117,"nodeType":83},{},[],{"metadata":15083,"sys":15086,"fields":15091},{"tags":15084,"concepts":15085},[],[],{"space":15087,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":15089,"publishedVersion":63,"revision":45,"locale":29},{"sys":15088},{"type":12,"linkType":13,"id":14},{"sys":15090},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":15092},{"url":478,"details":15093,"fileName":484,"contentType":485},{"size":480,"image":15094},{"width":482,"height":483},{"sys":15096,"fields":15099},{"id":15097,"createdAt":15098},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":15100,"slug":15101,"articleIntro":15100,"category":15102},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[15103],{"metadata":15104,"sys":15107,"fields":15114},{"tags":15105,"concepts":15106},[],[],{"space":15108,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":15110,"publishedVersion":434,"revision":63,"contentType":15112,"locale":29},{"sys":15109},{"type":12,"linkType":13,"id":14},{"sys":15111},{"id":21,"type":12,"linkType":22},{"sys":15113},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":15115,"metaTitle":444,"metaDescription":445,"mainTitle":15116,"subtitle":463,"heroImage":15131,"ctaButton":486,"ctaLink":487},[443],{"data":15117,"content":15118,"nodeType":75},{},[15119,15125],{"data":15120,"content":15121,"nodeType":456},{},[15122],{"data":15123,"marks":15124,"value":455,"nodeType":83},{},[],{"data":15126,"content":15127,"nodeType":88},{},[15128],{"data":15129,"marks":15130,"value":117,"nodeType":83},{},[],{"metadata":15132,"sys":15135,"fields":15140},{"tags":15133,"concepts":15134},[],[],{"space":15136,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":15138,"publishedVersion":63,"revision":45,"locale":29},{"sys":15137},{"type":12,"linkType":13,"id":14},{"sys":15139},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":15141},{"url":478,"details":15142,"fileName":484,"contentType":485},{"size":480,"image":15143},{"width":482,"height":483},{"sys":15145,"fields":15148},{"id":15146,"createdAt":15147},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":15149,"slug":15150,"articleIntro":-1,"category":15151},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[15152],{"metadata":15153,"sys":15156,"fields":15163},{"tags":15154,"concepts":15155},[],[],{"space":15157,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":15159,"publishedVersion":434,"revision":63,"contentType":15161,"locale":29},{"sys":15158},{"type":12,"linkType":13,"id":14},{"sys":15160},{"id":21,"type":12,"linkType":22},{"sys":15162},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":15164,"metaTitle":444,"metaDescription":445,"mainTitle":15165,"subtitle":463,"heroImage":15180,"ctaButton":486,"ctaLink":487},[443],{"data":15166,"content":15167,"nodeType":75},{},[15168,15174],{"data":15169,"content":15170,"nodeType":456},{},[15171],{"data":15172,"marks":15173,"value":455,"nodeType":83},{},[],{"data":15175,"content":15176,"nodeType":88},{},[15177],{"data":15178,"marks":15179,"value":117,"nodeType":83},{},[],{"metadata":15181,"sys":15184,"fields":15189},{"tags":15182,"concepts":15183},[],[],{"space":15185,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":15187,"publishedVersion":63,"revision":45,"locale":29},{"sys":15186},{"type":12,"linkType":13,"id":14},{"sys":15188},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":15190},{"url":478,"details":15191,"fileName":484,"contentType":485},{"size":480,"image":15192},{"width":482,"height":483},{"sys":15194,"fields":15197},{"id":15195,"createdAt":15196},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":15198,"slug":15199,"articleIntro":-1,"category":15200},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[15201],{"metadata":15202,"sys":15205,"fields":15212},{"tags":15203,"concepts":15204},[],[],{"space":15206,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":15208,"publishedVersion":434,"revision":63,"contentType":15210,"locale":29},{"sys":15207},{"type":12,"linkType":13,"id":14},{"sys":15209},{"id":21,"type":12,"linkType":22},{"sys":15211},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":15213,"metaTitle":444,"metaDescription":445,"mainTitle":15214,"subtitle":463,"heroImage":15229,"ctaButton":486,"ctaLink":487},[443],{"data":15215,"content":15216,"nodeType":75},{},[15217,15223],{"data":15218,"content":15219,"nodeType":456},{},[15220],{"data":15221,"marks":15222,"value":455,"nodeType":83},{},[],{"data":15224,"content":15225,"nodeType":88},{},[15226],{"data":15227,"marks":15228,"value":117,"nodeType":83},{},[],{"metadata":15230,"sys":15233,"fields":15238},{"tags":15231,"concepts":15232},[],[],{"space":15234,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":15236,"publishedVersion":63,"revision":45,"locale":29},{"sys":15235},{"type":12,"linkType":13,"id":14},{"sys":15237},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":15239},{"url":478,"details":15240,"fileName":484,"contentType":485},{"size":480,"image":15241},{"width":482,"height":483},{"sys":15243,"fields":15246},{"id":15244,"createdAt":15245},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":15247,"slug":15248,"articleIntro":15247,"category":15249},"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",[15250],{"metadata":15251,"sys":15254,"fields":15261},{"tags":15252,"concepts":15253},[],[],{"space":15255,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":15257,"publishedVersion":434,"revision":63,"contentType":15259,"locale":29},{"sys":15256},{"type":12,"linkType":13,"id":14},{"sys":15258},{"id":21,"type":12,"linkType":22},{"sys":15260},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":15262,"metaTitle":444,"metaDescription":445,"mainTitle":15263,"subtitle":463,"heroImage":15278,"ctaButton":486,"ctaLink":487},[443],{"data":15264,"content":15265,"nodeType":75},{},[15266,15272],{"data":15267,"content":15268,"nodeType":456},{},[15269],{"data":15270,"marks":15271,"value":455,"nodeType":83},{},[],{"data":15273,"content":15274,"nodeType":88},{},[15275],{"data":15276,"marks":15277,"value":117,"nodeType":83},{},[],{"metadata":15279,"sys":15282,"fields":15287},{"tags":15280,"concepts":15281},[],[],{"space":15283,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":15285,"publishedVersion":63,"revision":45,"locale":29},{"sys":15284},{"type":12,"linkType":13,"id":14},{"sys":15286},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":15288},{"url":478,"details":15289,"fileName":484,"contentType":485},{"size":480,"image":15290},{"width":482,"height":483},{"sys":15292,"fields":15295},{"id":15293,"createdAt":15294},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":15296,"slug":15297,"articleIntro":15296,"category":15298},"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",[15299],{"metadata":15300,"sys":15303,"fields":15310},{"tags":15301,"concepts":15302},[],[],{"space":15304,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":15306,"publishedVersion":434,"revision":63,"contentType":15308,"locale":29},{"sys":15305},{"type":12,"linkType":13,"id":14},{"sys":15307},{"id":21,"type":12,"linkType":22},{"sys":15309},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":15311,"metaTitle":444,"metaDescription":445,"mainTitle":15312,"subtitle":463,"heroImage":15327,"ctaButton":486,"ctaLink":487},[443],{"data":15313,"content":15314,"nodeType":75},{},[15315,15321],{"data":15316,"content":15317,"nodeType":456},{},[15318],{"data":15319,"marks":15320,"value":455,"nodeType":83},{},[],{"data":15322,"content":15323,"nodeType":88},{},[15324],{"data":15325,"marks":15326,"value":117,"nodeType":83},{},[],{"metadata":15328,"sys":15331,"fields":15336},{"tags":15329,"concepts":15330},[],[],{"space":15332,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":15334,"publishedVersion":63,"revision":45,"locale":29},{"sys":15333},{"type":12,"linkType":13,"id":14},{"sys":15335},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":15337},{"url":478,"details":15338,"fileName":484,"contentType":485},{"size":480,"image":15339},{"width":482,"height":483},{"sys":15341,"fields":15344},{"id":15342,"createdAt":15343},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":15345,"slug":15346,"articleIntro":15345,"category":15347},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[15348],{"metadata":15349,"sys":15352,"fields":15359},{"tags":15350,"concepts":15351},[],[],{"space":15353,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":15355,"publishedVersion":434,"revision":63,"contentType":15357,"locale":29},{"sys":15354},{"type":12,"linkType":13,"id":14},{"sys":15356},{"id":21,"type":12,"linkType":22},{"sys":15358},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":15360,"metaTitle":444,"metaDescription":445,"mainTitle":15361,"subtitle":463,"heroImage":15376,"ctaButton":486,"ctaLink":487},[443],{"data":15362,"content":15363,"nodeType":75},{},[15364,15370],{"data":15365,"content":15366,"nodeType":456},{},[15367],{"data":15368,"marks":15369,"value":455,"nodeType":83},{},[],{"data":15371,"content":15372,"nodeType":88},{},[15373],{"data":15374,"marks":15375,"value":117,"nodeType":83},{},[],{"metadata":15377,"sys":15380,"fields":15385},{"tags":15378,"concepts":15379},[],[],{"space":15381,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":15383,"publishedVersion":63,"revision":45,"locale":29},{"sys":15382},{"type":12,"linkType":13,"id":14},{"sys":15384},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":15386},{"url":478,"details":15387,"fileName":484,"contentType":485},{"size":480,"image":15388},{"width":482,"height":483},{"sys":15390,"fields":15393},{"id":15391,"createdAt":15392},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":15394,"slug":15395,"articleIntro":15394,"category":15396},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[15397],{"metadata":15398,"sys":15401,"fields":15408},{"tags":15399,"concepts":15400},[],[],{"space":15402,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":15404,"publishedVersion":434,"revision":63,"contentType":15406,"locale":29},{"sys":15403},{"type":12,"linkType":13,"id":14},{"sys":15405},{"id":21,"type":12,"linkType":22},{"sys":15407},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":15409,"metaTitle":444,"metaDescription":445,"mainTitle":15410,"subtitle":463,"heroImage":15425,"ctaButton":486,"ctaLink":487},[443],{"data":15411,"content":15412,"nodeType":75},{},[15413,15419],{"data":15414,"content":15415,"nodeType":456},{},[15416],{"data":15417,"marks":15418,"value":455,"nodeType":83},{},[],{"data":15420,"content":15421,"nodeType":88},{},[15422],{"data":15423,"marks":15424,"value":117,"nodeType":83},{},[],{"metadata":15426,"sys":15429,"fields":15434},{"tags":15427,"concepts":15428},[],[],{"space":15430,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":15432,"publishedVersion":63,"revision":45,"locale":29},{"sys":15431},{"type":12,"linkType":13,"id":14},{"sys":15433},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":15435},{"url":478,"details":15436,"fileName":484,"contentType":485},{"size":480,"image":15437},{"width":482,"height":483},{"sys":15439,"fields":15442},{"id":15440,"createdAt":15441},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":15443,"slug":15444,"articleIntro":15443,"category":15445},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[15446],{"metadata":15447,"sys":15450,"fields":15457},{"tags":15448,"concepts":15449},[],[],{"space":15451,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":15453,"publishedVersion":434,"revision":63,"contentType":15455,"locale":29},{"sys":15452},{"type":12,"linkType":13,"id":14},{"sys":15454},{"id":21,"type":12,"linkType":22},{"sys":15456},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":15458,"metaTitle":444,"metaDescription":445,"mainTitle":15459,"subtitle":463,"heroImage":15474,"ctaButton":486,"ctaLink":487},[443],{"data":15460,"content":15461,"nodeType":75},{},[15462,15468],{"data":15463,"content":15464,"nodeType":456},{},[15465],{"data":15466,"marks":15467,"value":455,"nodeType":83},{},[],{"data":15469,"content":15470,"nodeType":88},{},[15471],{"data":15472,"marks":15473,"value":117,"nodeType":83},{},[],{"metadata":15475,"sys":15478,"fields":15483},{"tags":15476,"concepts":15477},[],[],{"space":15479,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":15481,"publishedVersion":63,"revision":45,"locale":29},{"sys":15480},{"type":12,"linkType":13,"id":14},{"sys":15482},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":15484},{"url":478,"details":15485,"fileName":484,"contentType":485},{"size":480,"image":15486},{"width":482,"height":483},{"sys":15488,"fields":15491},{"id":15489,"createdAt":15490},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":15492,"slug":15493,"articleIntro":-1,"category":15494},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[15495],{"metadata":15496,"sys":15499,"fields":15506},{"tags":15497,"concepts":15498},[],[],{"space":15500,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":15502,"publishedVersion":434,"revision":63,"contentType":15504,"locale":29},{"sys":15501},{"type":12,"linkType":13,"id":14},{"sys":15503},{"id":21,"type":12,"linkType":22},{"sys":15505},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":15507,"metaTitle":444,"metaDescription":445,"mainTitle":15508,"subtitle":463,"heroImage":15523,"ctaButton":486,"ctaLink":487},[443],{"data":15509,"content":15510,"nodeType":75},{},[15511,15517],{"data":15512,"content":15513,"nodeType":456},{},[15514],{"data":15515,"marks":15516,"value":455,"nodeType":83},{},[],{"data":15518,"content":15519,"nodeType":88},{},[15520],{"data":15521,"marks":15522,"value":117,"nodeType":83},{},[],{"metadata":15524,"sys":15527,"fields":15532},{"tags":15525,"concepts":15526},[],[],{"space":15528,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":15530,"publishedVersion":63,"revision":45,"locale":29},{"sys":15529},{"type":12,"linkType":13,"id":14},{"sys":15531},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":15533},{"url":478,"details":15534,"fileName":484,"contentType":485},{"size":480,"image":15535},{"width":482,"height":483},{"sys":15537,"fields":15540},{"id":15538,"createdAt":15539},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":15541,"slug":15542,"articleIntro":15541,"category":15543},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[15544],{"metadata":15545,"sys":15548,"fields":15555},{"tags":15546,"concepts":15547},[],[],{"space":15549,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":15551,"publishedVersion":434,"revision":63,"contentType":15553,"locale":29},{"sys":15550},{"type":12,"linkType":13,"id":14},{"sys":15552},{"id":21,"type":12,"linkType":22},{"sys":15554},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":15556,"metaTitle":444,"metaDescription":445,"mainTitle":15557,"subtitle":463,"heroImage":15572,"ctaButton":486,"ctaLink":487},[443],{"data":15558,"content":15559,"nodeType":75},{},[15560,15566],{"data":15561,"content":15562,"nodeType":456},{},[15563],{"data":15564,"marks":15565,"value":455,"nodeType":83},{},[],{"data":15567,"content":15568,"nodeType":88},{},[15569],{"data":15570,"marks":15571,"value":117,"nodeType":83},{},[],{"metadata":15573,"sys":15576,"fields":15581},{"tags":15574,"concepts":15575},[],[],{"space":15577,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":15579,"publishedVersion":63,"revision":45,"locale":29},{"sys":15578},{"type":12,"linkType":13,"id":14},{"sys":15580},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":15582},{"url":478,"details":15583,"fileName":484,"contentType":485},{"size":480,"image":15584},{"width":482,"height":483},{"sys":15586,"fields":15589},{"id":15587,"createdAt":15588},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":15590,"slug":15591,"articleIntro":-1,"category":15592},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[15593],{"metadata":15594,"sys":15597,"fields":15604},{"tags":15595,"concepts":15596},[],[],{"space":15598,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":15600,"publishedVersion":434,"revision":63,"contentType":15602,"locale":29},{"sys":15599},{"type":12,"linkType":13,"id":14},{"sys":15601},{"id":21,"type":12,"linkType":22},{"sys":15603},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":15605,"metaTitle":444,"metaDescription":445,"mainTitle":15606,"subtitle":463,"heroImage":15621,"ctaButton":486,"ctaLink":487},[443],{"data":15607,"content":15608,"nodeType":75},{},[15609,15615],{"data":15610,"content":15611,"nodeType":456},{},[15612],{"data":15613,"marks":15614,"value":455,"nodeType":83},{},[],{"data":15616,"content":15617,"nodeType":88},{},[15618],{"data":15619,"marks":15620,"value":117,"nodeType":83},{},[],{"metadata":15622,"sys":15625,"fields":15630},{"tags":15623,"concepts":15624},[],[],{"space":15626,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":15628,"publishedVersion":63,"revision":45,"locale":29},{"sys":15627},{"type":12,"linkType":13,"id":14},{"sys":15629},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":15631},{"url":478,"details":15632,"fileName":484,"contentType":485},{"size":480,"image":15633},{"width":482,"height":483},{"sys":15635,"fields":15638},{"id":15636,"createdAt":15637},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":15639,"slug":15640,"articleIntro":15639,"category":15641},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[15642],{"metadata":15643,"sys":15646,"fields":15653},{"tags":15644,"concepts":15645},[],[],{"space":15647,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":15649,"publishedVersion":434,"revision":63,"contentType":15651,"locale":29},{"sys":15648},{"type":12,"linkType":13,"id":14},{"sys":15650},{"id":21,"type":12,"linkType":22},{"sys":15652},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":15654,"metaTitle":444,"metaDescription":445,"mainTitle":15655,"subtitle":463,"heroImage":15670,"ctaButton":486,"ctaLink":487},[443],{"data":15656,"content":15657,"nodeType":75},{},[15658,15664],{"data":15659,"content":15660,"nodeType":456},{},[15661],{"data":15662,"marks":15663,"value":455,"nodeType":83},{},[],{"data":15665,"content":15666,"nodeType":88},{},[15667],{"data":15668,"marks":15669,"value":117,"nodeType":83},{},[],{"metadata":15671,"sys":15674,"fields":15679},{"tags":15672,"concepts":15673},[],[],{"space":15675,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":15677,"publishedVersion":63,"revision":45,"locale":29},{"sys":15676},{"type":12,"linkType":13,"id":14},{"sys":15678},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":15680},{"url":478,"details":15681,"fileName":484,"contentType":485},{"size":480,"image":15682},{"width":482,"height":483},{"sys":15684,"fields":15687},{"id":15685,"createdAt":15686},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":15688,"slug":15689,"articleIntro":15688,"category":15690},"7083 - Locations diverses","compte-7083-locations-diverses",[15691],{"metadata":15692,"sys":15695,"fields":15702},{"tags":15693,"concepts":15694},[],[],{"space":15696,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":15698,"publishedVersion":434,"revision":63,"contentType":15700,"locale":29},{"sys":15697},{"type":12,"linkType":13,"id":14},{"sys":15699},{"id":21,"type":12,"linkType":22},{"sys":15701},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":15703,"metaTitle":444,"metaDescription":445,"mainTitle":15704,"subtitle":463,"heroImage":15719,"ctaButton":486,"ctaLink":487},[443],{"data":15705,"content":15706,"nodeType":75},{},[15707,15713],{"data":15708,"content":15709,"nodeType":456},{},[15710],{"data":15711,"marks":15712,"value":455,"nodeType":83},{},[],{"data":15714,"content":15715,"nodeType":88},{},[15716],{"data":15717,"marks":15718,"value":117,"nodeType":83},{},[],{"metadata":15720,"sys":15723,"fields":15728},{"tags":15721,"concepts":15722},[],[],{"space":15724,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":15726,"publishedVersion":63,"revision":45,"locale":29},{"sys":15725},{"type":12,"linkType":13,"id":14},{"sys":15727},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":15729},{"url":478,"details":15730,"fileName":484,"contentType":485},{"size":480,"image":15731},{"width":482,"height":483},{"sys":15733,"fields":15736},{"id":15734,"createdAt":15735},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":15737,"slug":15738,"articleIntro":-1,"category":15739},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[15740],{"metadata":15741,"sys":15744,"fields":15751},{"tags":15742,"concepts":15743},[],[],{"space":15745,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":15747,"publishedVersion":434,"revision":63,"contentType":15749,"locale":29},{"sys":15746},{"type":12,"linkType":13,"id":14},{"sys":15748},{"id":21,"type":12,"linkType":22},{"sys":15750},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":15752,"metaTitle":444,"metaDescription":445,"mainTitle":15753,"subtitle":463,"heroImage":15768,"ctaButton":486,"ctaLink":487},[443],{"data":15754,"content":15755,"nodeType":75},{},[15756,15762],{"data":15757,"content":15758,"nodeType":456},{},[15759],{"data":15760,"marks":15761,"value":455,"nodeType":83},{},[],{"data":15763,"content":15764,"nodeType":88},{},[15765],{"data":15766,"marks":15767,"value":117,"nodeType":83},{},[],{"metadata":15769,"sys":15772,"fields":15777},{"tags":15770,"concepts":15771},[],[],{"space":15773,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":15775,"publishedVersion":63,"revision":45,"locale":29},{"sys":15774},{"type":12,"linkType":13,"id":14},{"sys":15776},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":15778},{"url":478,"details":15779,"fileName":484,"contentType":485},{"size":480,"image":15780},{"width":482,"height":483},{"sys":15782,"fields":15785},{"id":15783,"createdAt":15784},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":15786,"slug":15787,"articleIntro":15786,"category":15788},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[15789],{"metadata":15790,"sys":15793,"fields":15800},{"tags":15791,"concepts":15792},[],[],{"space":15794,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":15796,"publishedVersion":434,"revision":63,"contentType":15798,"locale":29},{"sys":15795},{"type":12,"linkType":13,"id":14},{"sys":15797},{"id":21,"type":12,"linkType":22},{"sys":15799},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":15801,"metaTitle":444,"metaDescription":445,"mainTitle":15802,"subtitle":463,"heroImage":15817,"ctaButton":486,"ctaLink":487},[443],{"data":15803,"content":15804,"nodeType":75},{},[15805,15811],{"data":15806,"content":15807,"nodeType":456},{},[15808],{"data":15809,"marks":15810,"value":455,"nodeType":83},{},[],{"data":15812,"content":15813,"nodeType":88},{},[15814],{"data":15815,"marks":15816,"value":117,"nodeType":83},{},[],{"metadata":15818,"sys":15821,"fields":15826},{"tags":15819,"concepts":15820},[],[],{"space":15822,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":15824,"publishedVersion":63,"revision":45,"locale":29},{"sys":15823},{"type":12,"linkType":13,"id":14},{"sys":15825},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":15827},{"url":478,"details":15828,"fileName":484,"contentType":485},{"size":480,"image":15829},{"width":482,"height":483},{"sys":15831,"fields":15834},{"id":15832,"createdAt":15833},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":15835,"slug":15836,"articleIntro":15835,"category":15837},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[15838],{"metadata":15839,"sys":15842,"fields":15849},{"tags":15840,"concepts":15841},[],[],{"space":15843,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":15845,"publishedVersion":434,"revision":63,"contentType":15847,"locale":29},{"sys":15844},{"type":12,"linkType":13,"id":14},{"sys":15846},{"id":21,"type":12,"linkType":22},{"sys":15848},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":15850,"metaTitle":444,"metaDescription":445,"mainTitle":15851,"subtitle":463,"heroImage":15866,"ctaButton":486,"ctaLink":487},[443],{"data":15852,"content":15853,"nodeType":75},{},[15854,15860],{"data":15855,"content":15856,"nodeType":456},{},[15857],{"data":15858,"marks":15859,"value":455,"nodeType":83},{},[],{"data":15861,"content":15862,"nodeType":88},{},[15863],{"data":15864,"marks":15865,"value":117,"nodeType":83},{},[],{"metadata":15867,"sys":15870,"fields":15875},{"tags":15868,"concepts":15869},[],[],{"space":15871,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":15873,"publishedVersion":63,"revision":45,"locale":29},{"sys":15872},{"type":12,"linkType":13,"id":14},{"sys":15874},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":15876},{"url":478,"details":15877,"fileName":484,"contentType":485},{"size":480,"image":15878},{"width":482,"height":483},{"sys":15880,"fields":15883},{"id":15881,"createdAt":15882},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":15884,"slug":15885,"articleIntro":-1,"category":15886},"Compte 628 - Divers","compte-628-divers",[15887],{"metadata":15888,"sys":15891,"fields":15898},{"tags":15889,"concepts":15890},[],[],{"space":15892,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":15894,"publishedVersion":434,"revision":63,"contentType":15896,"locale":29},{"sys":15893},{"type":12,"linkType":13,"id":14},{"sys":15895},{"id":21,"type":12,"linkType":22},{"sys":15897},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":15899,"metaTitle":444,"metaDescription":445,"mainTitle":15900,"subtitle":463,"heroImage":15915,"ctaButton":486,"ctaLink":487},[443],{"data":15901,"content":15902,"nodeType":75},{},[15903,15909],{"data":15904,"content":15905,"nodeType":456},{},[15906],{"data":15907,"marks":15908,"value":455,"nodeType":83},{},[],{"data":15910,"content":15911,"nodeType":88},{},[15912],{"data":15913,"marks":15914,"value":117,"nodeType":83},{},[],{"metadata":15916,"sys":15919,"fields":15924},{"tags":15917,"concepts":15918},[],[],{"space":15920,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":15922,"publishedVersion":63,"revision":45,"locale":29},{"sys":15921},{"type":12,"linkType":13,"id":14},{"sys":15923},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":15925},{"url":478,"details":15926,"fileName":484,"contentType":485},{"size":480,"image":15927},{"width":482,"height":483},{"sys":15929,"fields":15932},{"id":15930,"createdAt":15931},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":15933,"slug":15934,"articleIntro":15933,"category":15935},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[15936],{"metadata":15937,"sys":15940,"fields":15947},{"tags":15938,"concepts":15939},[],[],{"space":15941,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":15943,"publishedVersion":434,"revision":63,"contentType":15945,"locale":29},{"sys":15942},{"type":12,"linkType":13,"id":14},{"sys":15944},{"id":21,"type":12,"linkType":22},{"sys":15946},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":15948,"metaTitle":444,"metaDescription":445,"mainTitle":15949,"subtitle":463,"heroImage":15964,"ctaButton":486,"ctaLink":487},[443],{"data":15950,"content":15951,"nodeType":75},{},[15952,15958],{"data":15953,"content":15954,"nodeType":456},{},[15955],{"data":15956,"marks":15957,"value":455,"nodeType":83},{},[],{"data":15959,"content":15960,"nodeType":88},{},[15961],{"data":15962,"marks":15963,"value":117,"nodeType":83},{},[],{"metadata":15965,"sys":15968,"fields":15973},{"tags":15966,"concepts":15967},[],[],{"space":15969,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":15971,"publishedVersion":63,"revision":45,"locale":29},{"sys":15970},{"type":12,"linkType":13,"id":14},{"sys":15972},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":15974},{"url":478,"details":15975,"fileName":484,"contentType":485},{"size":480,"image":15976},{"width":482,"height":483},{"sys":15978,"fields":15981},{"id":15979,"createdAt":15980},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":15982,"slug":15983,"articleIntro":15982,"category":15984},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[15985],{"metadata":15986,"sys":15989,"fields":15996},{"tags":15987,"concepts":15988},[],[],{"space":15990,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":15992,"publishedVersion":434,"revision":63,"contentType":15994,"locale":29},{"sys":15991},{"type":12,"linkType":13,"id":14},{"sys":15993},{"id":21,"type":12,"linkType":22},{"sys":15995},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":15997,"metaTitle":444,"metaDescription":445,"mainTitle":15998,"subtitle":463,"heroImage":16013,"ctaButton":486,"ctaLink":487},[443],{"data":15999,"content":16000,"nodeType":75},{},[16001,16007],{"data":16002,"content":16003,"nodeType":456},{},[16004],{"data":16005,"marks":16006,"value":455,"nodeType":83},{},[],{"data":16008,"content":16009,"nodeType":88},{},[16010],{"data":16011,"marks":16012,"value":117,"nodeType":83},{},[],{"metadata":16014,"sys":16017,"fields":16022},{"tags":16015,"concepts":16016},[],[],{"space":16018,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":16020,"publishedVersion":63,"revision":45,"locale":29},{"sys":16019},{"type":12,"linkType":13,"id":14},{"sys":16021},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":16023},{"url":478,"details":16024,"fileName":484,"contentType":485},{"size":480,"image":16025},{"width":482,"height":483},{"sys":16027,"fields":16030},{"id":16028,"createdAt":16029},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":16031,"slug":16032,"articleIntro":-1,"category":16033},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[16034],{"metadata":16035,"sys":16038,"fields":16045},{"tags":16036,"concepts":16037},[],[],{"space":16039,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":16041,"publishedVersion":434,"revision":63,"contentType":16043,"locale":29},{"sys":16040},{"type":12,"linkType":13,"id":14},{"sys":16042},{"id":21,"type":12,"linkType":22},{"sys":16044},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":16046,"metaTitle":444,"metaDescription":445,"mainTitle":16047,"subtitle":463,"heroImage":16062,"ctaButton":486,"ctaLink":487},[443],{"data":16048,"content":16049,"nodeType":75},{},[16050,16056],{"data":16051,"content":16052,"nodeType":456},{},[16053],{"data":16054,"marks":16055,"value":455,"nodeType":83},{},[],{"data":16057,"content":16058,"nodeType":88},{},[16059],{"data":16060,"marks":16061,"value":117,"nodeType":83},{},[],{"metadata":16063,"sys":16066,"fields":16071},{"tags":16064,"concepts":16065},[],[],{"space":16067,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":16069,"publishedVersion":63,"revision":45,"locale":29},{"sys":16068},{"type":12,"linkType":13,"id":14},{"sys":16070},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":16072},{"url":478,"details":16073,"fileName":484,"contentType":485},{"size":480,"image":16074},{"width":482,"height":483},{"sys":16076,"fields":16079},{"id":16077,"createdAt":16078},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":16080,"slug":16081,"articleIntro":16080,"category":16082},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[16083],{"metadata":16084,"sys":16087,"fields":16094},{"tags":16085,"concepts":16086},[],[],{"space":16088,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":16090,"publishedVersion":434,"revision":63,"contentType":16092,"locale":29},{"sys":16089},{"type":12,"linkType":13,"id":14},{"sys":16091},{"id":21,"type":12,"linkType":22},{"sys":16093},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":16095,"metaTitle":444,"metaDescription":445,"mainTitle":16096,"subtitle":463,"heroImage":16111,"ctaButton":486,"ctaLink":487},[443],{"data":16097,"content":16098,"nodeType":75},{},[16099,16105],{"data":16100,"content":16101,"nodeType":456},{},[16102],{"data":16103,"marks":16104,"value":455,"nodeType":83},{},[],{"data":16106,"content":16107,"nodeType":88},{},[16108],{"data":16109,"marks":16110,"value":117,"nodeType":83},{},[],{"metadata":16112,"sys":16115,"fields":16120},{"tags":16113,"concepts":16114},[],[],{"space":16116,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":16118,"publishedVersion":63,"revision":45,"locale":29},{"sys":16117},{"type":12,"linkType":13,"id":14},{"sys":16119},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":16121},{"url":478,"details":16122,"fileName":484,"contentType":485},{"size":480,"image":16123},{"width":482,"height":483},{"sys":16125,"fields":16128},{"id":16126,"createdAt":16127},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":16129,"slug":16130,"articleIntro":16129,"category":16131},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[16132],{"metadata":16133,"sys":16136,"fields":16143},{"tags":16134,"concepts":16135},[],[],{"space":16137,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":16139,"publishedVersion":434,"revision":63,"contentType":16141,"locale":29},{"sys":16138},{"type":12,"linkType":13,"id":14},{"sys":16140},{"id":21,"type":12,"linkType":22},{"sys":16142},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":16144,"metaTitle":444,"metaDescription":445,"mainTitle":16145,"subtitle":463,"heroImage":16160,"ctaButton":486,"ctaLink":487},[443],{"data":16146,"content":16147,"nodeType":75},{},[16148,16154],{"data":16149,"content":16150,"nodeType":456},{},[16151],{"data":16152,"marks":16153,"value":455,"nodeType":83},{},[],{"data":16155,"content":16156,"nodeType":88},{},[16157],{"data":16158,"marks":16159,"value":117,"nodeType":83},{},[],{"metadata":16161,"sys":16164,"fields":16169},{"tags":16162,"concepts":16163},[],[],{"space":16165,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":16167,"publishedVersion":63,"revision":45,"locale":29},{"sys":16166},{"type":12,"linkType":13,"id":14},{"sys":16168},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":16170},{"url":478,"details":16171,"fileName":484,"contentType":485},{"size":480,"image":16172},{"width":482,"height":483},{"sys":16174,"fields":16177},{"id":16175,"createdAt":16176},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":16178,"slug":16179,"articleIntro":16178,"category":16180},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[16181],{"metadata":16182,"sys":16185,"fields":16192},{"tags":16183,"concepts":16184},[],[],{"space":16186,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":16188,"publishedVersion":434,"revision":63,"contentType":16190,"locale":29},{"sys":16187},{"type":12,"linkType":13,"id":14},{"sys":16189},{"id":21,"type":12,"linkType":22},{"sys":16191},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":16193,"metaTitle":444,"metaDescription":445,"mainTitle":16194,"subtitle":463,"heroImage":16209,"ctaButton":486,"ctaLink":487},[443],{"data":16195,"content":16196,"nodeType":75},{},[16197,16203],{"data":16198,"content":16199,"nodeType":456},{},[16200],{"data":16201,"marks":16202,"value":455,"nodeType":83},{},[],{"data":16204,"content":16205,"nodeType":88},{},[16206],{"data":16207,"marks":16208,"value":117,"nodeType":83},{},[],{"metadata":16210,"sys":16213,"fields":16218},{"tags":16211,"concepts":16212},[],[],{"space":16214,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":16216,"publishedVersion":63,"revision":45,"locale":29},{"sys":16215},{"type":12,"linkType":13,"id":14},{"sys":16217},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":16219},{"url":478,"details":16220,"fileName":484,"contentType":485},{"size":480,"image":16221},{"width":482,"height":483},{"sys":16223,"fields":16226},{"id":16224,"createdAt":16225},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":16227,"slug":16228,"articleIntro":16227,"category":16229},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[16230],{"metadata":16231,"sys":16234,"fields":16241},{"tags":16232,"concepts":16233},[],[],{"space":16235,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":16237,"publishedVersion":434,"revision":63,"contentType":16239,"locale":29},{"sys":16236},{"type":12,"linkType":13,"id":14},{"sys":16238},{"id":21,"type":12,"linkType":22},{"sys":16240},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":16242,"metaTitle":444,"metaDescription":445,"mainTitle":16243,"subtitle":463,"heroImage":16258,"ctaButton":486,"ctaLink":487},[443],{"data":16244,"content":16245,"nodeType":75},{},[16246,16252],{"data":16247,"content":16248,"nodeType":456},{},[16249],{"data":16250,"marks":16251,"value":455,"nodeType":83},{},[],{"data":16253,"content":16254,"nodeType":88},{},[16255],{"data":16256,"marks":16257,"value":117,"nodeType":83},{},[],{"metadata":16259,"sys":16262,"fields":16267},{"tags":16260,"concepts":16261},[],[],{"space":16263,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":16265,"publishedVersion":63,"revision":45,"locale":29},{"sys":16264},{"type":12,"linkType":13,"id":14},{"sys":16266},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":16268},{"url":478,"details":16269,"fileName":484,"contentType":485},{"size":480,"image":16270},{"width":482,"height":483},{"sys":16272,"fields":16275},{"id":16273,"createdAt":16274},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":16276,"slug":16277,"articleIntro":16276,"category":16278},"2768 - Intérêts courus","compte-2768-interets-courus",[16279],{"metadata":16280,"sys":16283,"fields":16290},{"tags":16281,"concepts":16282},[],[],{"space":16284,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":16286,"publishedVersion":434,"revision":63,"contentType":16288,"locale":29},{"sys":16285},{"type":12,"linkType":13,"id":14},{"sys":16287},{"id":21,"type":12,"linkType":22},{"sys":16289},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":16291,"metaTitle":444,"metaDescription":445,"mainTitle":16292,"subtitle":463,"heroImage":16307,"ctaButton":486,"ctaLink":487},[443],{"data":16293,"content":16294,"nodeType":75},{},[16295,16301],{"data":16296,"content":16297,"nodeType":456},{},[16298],{"data":16299,"marks":16300,"value":455,"nodeType":83},{},[],{"data":16302,"content":16303,"nodeType":88},{},[16304],{"data":16305,"marks":16306,"value":117,"nodeType":83},{},[],{"metadata":16308,"sys":16311,"fields":16316},{"tags":16309,"concepts":16310},[],[],{"space":16312,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":16314,"publishedVersion":63,"revision":45,"locale":29},{"sys":16313},{"type":12,"linkType":13,"id":14},{"sys":16315},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":16317},{"url":478,"details":16318,"fileName":484,"contentType":485},{"size":480,"image":16319},{"width":482,"height":483},{"sys":16321,"fields":16324},{"id":16322,"createdAt":16323},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":16325,"slug":16326,"articleIntro":-1,"category":16327},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[16328],{"metadata":16329,"sys":16332,"fields":16339},{"tags":16330,"concepts":16331},[],[],{"space":16333,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":16335,"publishedVersion":434,"revision":63,"contentType":16337,"locale":29},{"sys":16334},{"type":12,"linkType":13,"id":14},{"sys":16336},{"id":21,"type":12,"linkType":22},{"sys":16338},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":16340,"metaTitle":444,"metaDescription":445,"mainTitle":16341,"subtitle":463,"heroImage":16356,"ctaButton":486,"ctaLink":487},[443],{"data":16342,"content":16343,"nodeType":75},{},[16344,16350],{"data":16345,"content":16346,"nodeType":456},{},[16347],{"data":16348,"marks":16349,"value":455,"nodeType":83},{},[],{"data":16351,"content":16352,"nodeType":88},{},[16353],{"data":16354,"marks":16355,"value":117,"nodeType":83},{},[],{"metadata":16357,"sys":16360,"fields":16365},{"tags":16358,"concepts":16359},[],[],{"space":16361,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":16363,"publishedVersion":63,"revision":45,"locale":29},{"sys":16362},{"type":12,"linkType":13,"id":14},{"sys":16364},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":16366},{"url":478,"details":16367,"fileName":484,"contentType":485},{"size":480,"image":16368},{"width":482,"height":483},{"sys":16370,"fields":16373},{"id":16371,"createdAt":16372},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":16374,"slug":16375,"articleIntro":16374,"category":16376},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[16377],{"metadata":16378,"sys":16381,"fields":16388},{"tags":16379,"concepts":16380},[],[],{"space":16382,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":16384,"publishedVersion":434,"revision":63,"contentType":16386,"locale":29},{"sys":16383},{"type":12,"linkType":13,"id":14},{"sys":16385},{"id":21,"type":12,"linkType":22},{"sys":16387},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":16389,"metaTitle":444,"metaDescription":445,"mainTitle":16390,"subtitle":463,"heroImage":16405,"ctaButton":486,"ctaLink":487},[443],{"data":16391,"content":16392,"nodeType":75},{},[16393,16399],{"data":16394,"content":16395,"nodeType":456},{},[16396],{"data":16397,"marks":16398,"value":455,"nodeType":83},{},[],{"data":16400,"content":16401,"nodeType":88},{},[16402],{"data":16403,"marks":16404,"value":117,"nodeType":83},{},[],{"metadata":16406,"sys":16409,"fields":16414},{"tags":16407,"concepts":16408},[],[],{"space":16410,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":16412,"publishedVersion":63,"revision":45,"locale":29},{"sys":16411},{"type":12,"linkType":13,"id":14},{"sys":16413},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":16415},{"url":478,"details":16416,"fileName":484,"contentType":485},{"size":480,"image":16417},{"width":482,"height":483},{"sys":16419,"fields":16422},{"id":16420,"createdAt":16421},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":16423,"slug":16424,"articleIntro":-1,"category":16425},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[16426],{"metadata":16427,"sys":16430,"fields":16437},{"tags":16428,"concepts":16429},[],[],{"space":16431,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":16433,"publishedVersion":434,"revision":63,"contentType":16435,"locale":29},{"sys":16432},{"type":12,"linkType":13,"id":14},{"sys":16434},{"id":21,"type":12,"linkType":22},{"sys":16436},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":16438,"metaTitle":444,"metaDescription":445,"mainTitle":16439,"subtitle":463,"heroImage":16454,"ctaButton":486,"ctaLink":487},[443],{"data":16440,"content":16441,"nodeType":75},{},[16442,16448],{"data":16443,"content":16444,"nodeType":456},{},[16445],{"data":16446,"marks":16447,"value":455,"nodeType":83},{},[],{"data":16449,"content":16450,"nodeType":88},{},[16451],{"data":16452,"marks":16453,"value":117,"nodeType":83},{},[],{"metadata":16455,"sys":16458,"fields":16463},{"tags":16456,"concepts":16457},[],[],{"space":16459,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":16461,"publishedVersion":63,"revision":45,"locale":29},{"sys":16460},{"type":12,"linkType":13,"id":14},{"sys":16462},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":16464},{"url":478,"details":16465,"fileName":484,"contentType":485},{"size":480,"image":16466},{"width":482,"height":483},{"sys":16468,"fields":16471},{"id":16469,"createdAt":16470},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":16472,"slug":16473,"articleIntro":16472,"category":16474},"Compte 6156 - Maintenance","compte-6156-maintenance",[16475],{"metadata":16476,"sys":16479,"fields":16486},{"tags":16477,"concepts":16478},[],[],{"space":16480,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":16482,"publishedVersion":434,"revision":63,"contentType":16484,"locale":29},{"sys":16481},{"type":12,"linkType":13,"id":14},{"sys":16483},{"id":21,"type":12,"linkType":22},{"sys":16485},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":16487,"metaTitle":444,"metaDescription":445,"mainTitle":16488,"subtitle":463,"heroImage":16503,"ctaButton":486,"ctaLink":487},[443],{"data":16489,"content":16490,"nodeType":75},{},[16491,16497],{"data":16492,"content":16493,"nodeType":456},{},[16494],{"data":16495,"marks":16496,"value":455,"nodeType":83},{},[],{"data":16498,"content":16499,"nodeType":88},{},[16500],{"data":16501,"marks":16502,"value":117,"nodeType":83},{},[],{"metadata":16504,"sys":16507,"fields":16512},{"tags":16505,"concepts":16506},[],[],{"space":16508,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":16510,"publishedVersion":63,"revision":45,"locale":29},{"sys":16509},{"type":12,"linkType":13,"id":14},{"sys":16511},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":16513},{"url":478,"details":16514,"fileName":484,"contentType":485},{"size":480,"image":16515},{"width":482,"height":483},{"sys":16517,"fields":16520},{"id":16518,"createdAt":16519},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":16521,"slug":16522,"articleIntro":16521,"category":16523},"698 - Intégration fiscale","compte-698-integration-fiscale",[16524],{"metadata":16525,"sys":16528,"fields":16535},{"tags":16526,"concepts":16527},[],[],{"space":16529,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":16531,"publishedVersion":434,"revision":63,"contentType":16533,"locale":29},{"sys":16530},{"type":12,"linkType":13,"id":14},{"sys":16532},{"id":21,"type":12,"linkType":22},{"sys":16534},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":16536,"metaTitle":444,"metaDescription":445,"mainTitle":16537,"subtitle":463,"heroImage":16552,"ctaButton":486,"ctaLink":487},[443],{"data":16538,"content":16539,"nodeType":75},{},[16540,16546],{"data":16541,"content":16542,"nodeType":456},{},[16543],{"data":16544,"marks":16545,"value":455,"nodeType":83},{},[],{"data":16547,"content":16548,"nodeType":88},{},[16549],{"data":16550,"marks":16551,"value":117,"nodeType":83},{},[],{"metadata":16553,"sys":16556,"fields":16561},{"tags":16554,"concepts":16555},[],[],{"space":16557,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":16559,"publishedVersion":63,"revision":45,"locale":29},{"sys":16558},{"type":12,"linkType":13,"id":14},{"sys":16560},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":16562},{"url":478,"details":16563,"fileName":484,"contentType":485},{"size":480,"image":16564},{"width":482,"height":483},{"sys":16566,"fields":16569},{"id":16567,"createdAt":16568},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":16570,"slug":16571,"articleIntro":16570,"category":16572},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[16573],{"metadata":16574,"sys":16577,"fields":16584},{"tags":16575,"concepts":16576},[],[],{"space":16578,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":16580,"publishedVersion":434,"revision":63,"contentType":16582,"locale":29},{"sys":16579},{"type":12,"linkType":13,"id":14},{"sys":16581},{"id":21,"type":12,"linkType":22},{"sys":16583},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":16585,"metaTitle":444,"metaDescription":445,"mainTitle":16586,"subtitle":463,"heroImage":16601,"ctaButton":486,"ctaLink":487},[443],{"data":16587,"content":16588,"nodeType":75},{},[16589,16595],{"data":16590,"content":16591,"nodeType":456},{},[16592],{"data":16593,"marks":16594,"value":455,"nodeType":83},{},[],{"data":16596,"content":16597,"nodeType":88},{},[16598],{"data":16599,"marks":16600,"value":117,"nodeType":83},{},[],{"metadata":16602,"sys":16605,"fields":16610},{"tags":16603,"concepts":16604},[],[],{"space":16606,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":16608,"publishedVersion":63,"revision":45,"locale":29},{"sys":16607},{"type":12,"linkType":13,"id":14},{"sys":16609},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":16611},{"url":478,"details":16612,"fileName":484,"contentType":485},{"size":480,"image":16613},{"width":482,"height":483},{"sys":16615,"fields":16618},{"id":16616,"createdAt":16617},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":16619,"slug":16620,"articleIntro":16619,"category":16621},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[16622],{"metadata":16623,"sys":16626,"fields":16633},{"tags":16624,"concepts":16625},[],[],{"space":16627,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":16629,"publishedVersion":434,"revision":63,"contentType":16631,"locale":29},{"sys":16628},{"type":12,"linkType":13,"id":14},{"sys":16630},{"id":21,"type":12,"linkType":22},{"sys":16632},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":16634,"metaTitle":444,"metaDescription":445,"mainTitle":16635,"subtitle":463,"heroImage":16650,"ctaButton":486,"ctaLink":487},[443],{"data":16636,"content":16637,"nodeType":75},{},[16638,16644],{"data":16639,"content":16640,"nodeType":456},{},[16641],{"data":16642,"marks":16643,"value":455,"nodeType":83},{},[],{"data":16645,"content":16646,"nodeType":88},{},[16647],{"data":16648,"marks":16649,"value":117,"nodeType":83},{},[],{"metadata":16651,"sys":16654,"fields":16659},{"tags":16652,"concepts":16653},[],[],{"space":16655,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":16657,"publishedVersion":63,"revision":45,"locale":29},{"sys":16656},{"type":12,"linkType":13,"id":14},{"sys":16658},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":16660},{"url":478,"details":16661,"fileName":484,"contentType":485},{"size":480,"image":16662},{"width":482,"height":483},{"sys":16664,"fields":16667},{"id":16665,"createdAt":16666},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":16668,"slug":16669,"articleIntro":16670,"category":16671},"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.",[16672],{"metadata":16673,"sys":16676,"fields":16683},{"tags":16674,"concepts":16675},[],[],{"space":16677,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":16679,"publishedVersion":434,"revision":63,"contentType":16681,"locale":29},{"sys":16678},{"type":12,"linkType":13,"id":14},{"sys":16680},{"id":21,"type":12,"linkType":22},{"sys":16682},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":16684,"metaTitle":444,"metaDescription":445,"mainTitle":16685,"subtitle":463,"heroImage":16700,"ctaButton":486,"ctaLink":487},[443],{"data":16686,"content":16687,"nodeType":75},{},[16688,16694],{"data":16689,"content":16690,"nodeType":456},{},[16691],{"data":16692,"marks":16693,"value":455,"nodeType":83},{},[],{"data":16695,"content":16696,"nodeType":88},{},[16697],{"data":16698,"marks":16699,"value":117,"nodeType":83},{},[],{"metadata":16701,"sys":16704,"fields":16709},{"tags":16702,"concepts":16703},[],[],{"space":16705,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":16707,"publishedVersion":63,"revision":45,"locale":29},{"sys":16706},{"type":12,"linkType":13,"id":14},{"sys":16708},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":16710},{"url":478,"details":16711,"fileName":484,"contentType":485},{"size":480,"image":16712},{"width":482,"height":483},{"sys":16714,"fields":16717},{"id":16715,"createdAt":16716},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":16718,"slug":16719,"articleIntro":16718,"category":16720},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[16721],{"metadata":16722,"sys":16725,"fields":16732},{"tags":16723,"concepts":16724},[],[],{"space":16726,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":16728,"publishedVersion":434,"revision":63,"contentType":16730,"locale":29},{"sys":16727},{"type":12,"linkType":13,"id":14},{"sys":16729},{"id":21,"type":12,"linkType":22},{"sys":16731},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":16733,"metaTitle":444,"metaDescription":445,"mainTitle":16734,"subtitle":463,"heroImage":16749,"ctaButton":486,"ctaLink":487},[443],{"data":16735,"content":16736,"nodeType":75},{},[16737,16743],{"data":16738,"content":16739,"nodeType":456},{},[16740],{"data":16741,"marks":16742,"value":455,"nodeType":83},{},[],{"data":16744,"content":16745,"nodeType":88},{},[16746],{"data":16747,"marks":16748,"value":117,"nodeType":83},{},[],{"metadata":16750,"sys":16753,"fields":16758},{"tags":16751,"concepts":16752},[],[],{"space":16754,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":16756,"publishedVersion":63,"revision":45,"locale":29},{"sys":16755},{"type":12,"linkType":13,"id":14},{"sys":16757},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":16759},{"url":478,"details":16760,"fileName":484,"contentType":485},{"size":480,"image":16761},{"width":482,"height":483},{"sys":16763,"fields":16766},{"id":16764,"createdAt":16765},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":16767,"slug":16768,"articleIntro":-1,"category":16769},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[16770],{"metadata":16771,"sys":16774,"fields":16781},{"tags":16772,"concepts":16773},[],[],{"space":16775,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":16777,"publishedVersion":434,"revision":63,"contentType":16779,"locale":29},{"sys":16776},{"type":12,"linkType":13,"id":14},{"sys":16778},{"id":21,"type":12,"linkType":22},{"sys":16780},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":16782,"metaTitle":444,"metaDescription":445,"mainTitle":16783,"subtitle":463,"heroImage":16798,"ctaButton":486,"ctaLink":487},[443],{"data":16784,"content":16785,"nodeType":75},{},[16786,16792],{"data":16787,"content":16788,"nodeType":456},{},[16789],{"data":16790,"marks":16791,"value":455,"nodeType":83},{},[],{"data":16793,"content":16794,"nodeType":88},{},[16795],{"data":16796,"marks":16797,"value":117,"nodeType":83},{},[],{"metadata":16799,"sys":16802,"fields":16807},{"tags":16800,"concepts":16801},[],[],{"space":16803,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":16805,"publishedVersion":63,"revision":45,"locale":29},{"sys":16804},{"type":12,"linkType":13,"id":14},{"sys":16806},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":16808},{"url":478,"details":16809,"fileName":484,"contentType":485},{"size":480,"image":16810},{"width":482,"height":483},{"sys":16812,"fields":16815},{"id":16813,"createdAt":16814},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":16816,"slug":16817,"articleIntro":16816,"category":16818},"Compte 451 - Groupe","compte-451-groupe",[16819],{"metadata":16820,"sys":16823,"fields":16830},{"tags":16821,"concepts":16822},[],[],{"space":16824,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":16826,"publishedVersion":434,"revision":63,"contentType":16828,"locale":29},{"sys":16825},{"type":12,"linkType":13,"id":14},{"sys":16827},{"id":21,"type":12,"linkType":22},{"sys":16829},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":16831,"metaTitle":444,"metaDescription":445,"mainTitle":16832,"subtitle":463,"heroImage":16847,"ctaButton":486,"ctaLink":487},[443],{"data":16833,"content":16834,"nodeType":75},{},[16835,16841],{"data":16836,"content":16837,"nodeType":456},{},[16838],{"data":16839,"marks":16840,"value":455,"nodeType":83},{},[],{"data":16842,"content":16843,"nodeType":88},{},[16844],{"data":16845,"marks":16846,"value":117,"nodeType":83},{},[],{"metadata":16848,"sys":16851,"fields":16856},{"tags":16849,"concepts":16850},[],[],{"space":16852,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":16854,"publishedVersion":63,"revision":45,"locale":29},{"sys":16853},{"type":12,"linkType":13,"id":14},{"sys":16855},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":16857},{"url":478,"details":16858,"fileName":484,"contentType":485},{"size":480,"image":16859},{"width":482,"height":483},{"sys":16861,"fields":16864},{"id":16862,"createdAt":16863},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":16865,"slug":16866,"articleIntro":16865,"category":16867},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[16868],{"metadata":16869,"sys":16872,"fields":16879},{"tags":16870,"concepts":16871},[],[],{"space":16873,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":16875,"publishedVersion":434,"revision":63,"contentType":16877,"locale":29},{"sys":16874},{"type":12,"linkType":13,"id":14},{"sys":16876},{"id":21,"type":12,"linkType":22},{"sys":16878},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":16880,"metaTitle":444,"metaDescription":445,"mainTitle":16881,"subtitle":463,"heroImage":16896,"ctaButton":486,"ctaLink":487},[443],{"data":16882,"content":16883,"nodeType":75},{},[16884,16890],{"data":16885,"content":16886,"nodeType":456},{},[16887],{"data":16888,"marks":16889,"value":455,"nodeType":83},{},[],{"data":16891,"content":16892,"nodeType":88},{},[16893],{"data":16894,"marks":16895,"value":117,"nodeType":83},{},[],{"metadata":16897,"sys":16900,"fields":16905},{"tags":16898,"concepts":16899},[],[],{"space":16901,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":16903,"publishedVersion":63,"revision":45,"locale":29},{"sys":16902},{"type":12,"linkType":13,"id":14},{"sys":16904},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":16906},{"url":478,"details":16907,"fileName":484,"contentType":485},{"size":480,"image":16908},{"width":482,"height":483},{"sys":16910,"fields":16913},{"id":16911,"createdAt":16912},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":16914,"slug":16915,"articleIntro":16914,"category":16916},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[16917],{"metadata":16918,"sys":16921,"fields":16928},{"tags":16919,"concepts":16920},[],[],{"space":16922,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":16924,"publishedVersion":434,"revision":63,"contentType":16926,"locale":29},{"sys":16923},{"type":12,"linkType":13,"id":14},{"sys":16925},{"id":21,"type":12,"linkType":22},{"sys":16927},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":16929,"metaTitle":444,"metaDescription":445,"mainTitle":16930,"subtitle":463,"heroImage":16945,"ctaButton":486,"ctaLink":487},[443],{"data":16931,"content":16932,"nodeType":75},{},[16933,16939],{"data":16934,"content":16935,"nodeType":456},{},[16936],{"data":16937,"marks":16938,"value":455,"nodeType":83},{},[],{"data":16940,"content":16941,"nodeType":88},{},[16942],{"data":16943,"marks":16944,"value":117,"nodeType":83},{},[],{"metadata":16946,"sys":16949,"fields":16954},{"tags":16947,"concepts":16948},[],[],{"space":16950,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":16952,"publishedVersion":63,"revision":45,"locale":29},{"sys":16951},{"type":12,"linkType":13,"id":14},{"sys":16953},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":16955},{"url":478,"details":16956,"fileName":484,"contentType":485},{"size":480,"image":16957},{"width":482,"height":483},{"sys":16959,"fields":16962},{"id":16960,"createdAt":16961},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":16963,"slug":16964,"articleIntro":-1,"category":16965},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[16966],{"metadata":16967,"sys":16970,"fields":16977},{"tags":16968,"concepts":16969},[],[],{"space":16971,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":16973,"publishedVersion":434,"revision":63,"contentType":16975,"locale":29},{"sys":16972},{"type":12,"linkType":13,"id":14},{"sys":16974},{"id":21,"type":12,"linkType":22},{"sys":16976},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":16978,"metaTitle":444,"metaDescription":445,"mainTitle":16979,"subtitle":463,"heroImage":16994,"ctaButton":486,"ctaLink":487},[443],{"data":16980,"content":16981,"nodeType":75},{},[16982,16988],{"data":16983,"content":16984,"nodeType":456},{},[16985],{"data":16986,"marks":16987,"value":455,"nodeType":83},{},[],{"data":16989,"content":16990,"nodeType":88},{},[16991],{"data":16992,"marks":16993,"value":117,"nodeType":83},{},[],{"metadata":16995,"sys":16998,"fields":17003},{"tags":16996,"concepts":16997},[],[],{"space":16999,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":17001,"publishedVersion":63,"revision":45,"locale":29},{"sys":17000},{"type":12,"linkType":13,"id":14},{"sys":17002},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":17004},{"url":478,"details":17005,"fileName":484,"contentType":485},{"size":480,"image":17006},{"width":482,"height":483},{"sys":17008,"fields":17011},{"id":17009,"createdAt":17010},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":17012,"slug":17013,"articleIntro":17012,"category":17014},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[17015],{"metadata":17016,"sys":17019,"fields":17026},{"tags":17017,"concepts":17018},[],[],{"space":17020,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":17022,"publishedVersion":434,"revision":63,"contentType":17024,"locale":29},{"sys":17021},{"type":12,"linkType":13,"id":14},{"sys":17023},{"id":21,"type":12,"linkType":22},{"sys":17025},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":17027,"metaTitle":444,"metaDescription":445,"mainTitle":17028,"subtitle":463,"heroImage":17043,"ctaButton":486,"ctaLink":487},[443],{"data":17029,"content":17030,"nodeType":75},{},[17031,17037],{"data":17032,"content":17033,"nodeType":456},{},[17034],{"data":17035,"marks":17036,"value":455,"nodeType":83},{},[],{"data":17038,"content":17039,"nodeType":88},{},[17040],{"data":17041,"marks":17042,"value":117,"nodeType":83},{},[],{"metadata":17044,"sys":17047,"fields":17052},{"tags":17045,"concepts":17046},[],[],{"space":17048,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":17050,"publishedVersion":63,"revision":45,"locale":29},{"sys":17049},{"type":12,"linkType":13,"id":14},{"sys":17051},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":17053},{"url":478,"details":17054,"fileName":484,"contentType":485},{"size":480,"image":17055},{"width":482,"height":483},{"sys":17057,"fields":17060},{"id":17058,"createdAt":17059},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":17061,"slug":17062,"articleIntro":17061,"category":17063},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[17064],{"metadata":17065,"sys":17068,"fields":17075},{"tags":17066,"concepts":17067},[],[],{"space":17069,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":17071,"publishedVersion":434,"revision":63,"contentType":17073,"locale":29},{"sys":17070},{"type":12,"linkType":13,"id":14},{"sys":17072},{"id":21,"type":12,"linkType":22},{"sys":17074},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":17076,"metaTitle":444,"metaDescription":445,"mainTitle":17077,"subtitle":463,"heroImage":17092,"ctaButton":486,"ctaLink":487},[443],{"data":17078,"content":17079,"nodeType":75},{},[17080,17086],{"data":17081,"content":17082,"nodeType":456},{},[17083],{"data":17084,"marks":17085,"value":455,"nodeType":83},{},[],{"data":17087,"content":17088,"nodeType":88},{},[17089],{"data":17090,"marks":17091,"value":117,"nodeType":83},{},[],{"metadata":17093,"sys":17096,"fields":17101},{"tags":17094,"concepts":17095},[],[],{"space":17097,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":17099,"publishedVersion":63,"revision":45,"locale":29},{"sys":17098},{"type":12,"linkType":13,"id":14},{"sys":17100},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":17102},{"url":478,"details":17103,"fileName":484,"contentType":485},{"size":480,"image":17104},{"width":482,"height":483},{"sys":17106,"fields":17109},{"id":17107,"createdAt":17108},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":17110,"slug":17111,"articleIntro":17110,"category":17112},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[17113],{"metadata":17114,"sys":17117,"fields":17124},{"tags":17115,"concepts":17116},[],[],{"space":17118,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":17120,"publishedVersion":434,"revision":63,"contentType":17122,"locale":29},{"sys":17119},{"type":12,"linkType":13,"id":14},{"sys":17121},{"id":21,"type":12,"linkType":22},{"sys":17123},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":17125,"metaTitle":444,"metaDescription":445,"mainTitle":17126,"subtitle":463,"heroImage":17141,"ctaButton":486,"ctaLink":487},[443],{"data":17127,"content":17128,"nodeType":75},{},[17129,17135],{"data":17130,"content":17131,"nodeType":456},{},[17132],{"data":17133,"marks":17134,"value":455,"nodeType":83},{},[],{"data":17136,"content":17137,"nodeType":88},{},[17138],{"data":17139,"marks":17140,"value":117,"nodeType":83},{},[],{"metadata":17142,"sys":17145,"fields":17150},{"tags":17143,"concepts":17144},[],[],{"space":17146,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":17148,"publishedVersion":63,"revision":45,"locale":29},{"sys":17147},{"type":12,"linkType":13,"id":14},{"sys":17149},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":17151},{"url":478,"details":17152,"fileName":484,"contentType":485},{"size":480,"image":17153},{"width":482,"height":483},{"sys":17155,"fields":17157},{"id":17156,"createdAt":5340},"IZVxgFtKjx89x5I04Z8oh",{"title":17158,"slug":17159,"articleIntro":17158,"category":17160},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[17161],{"metadata":17162,"sys":17165,"fields":17172},{"tags":17163,"concepts":17164},[],[],{"space":17166,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":17168,"publishedVersion":434,"revision":63,"contentType":17170,"locale":29},{"sys":17167},{"type":12,"linkType":13,"id":14},{"sys":17169},{"id":21,"type":12,"linkType":22},{"sys":17171},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":17173,"metaTitle":444,"metaDescription":445,"mainTitle":17174,"subtitle":463,"heroImage":17189,"ctaButton":486,"ctaLink":487},[443],{"data":17175,"content":17176,"nodeType":75},{},[17177,17183],{"data":17178,"content":17179,"nodeType":456},{},[17180],{"data":17181,"marks":17182,"value":455,"nodeType":83},{},[],{"data":17184,"content":17185,"nodeType":88},{},[17186],{"data":17187,"marks":17188,"value":117,"nodeType":83},{},[],{"metadata":17190,"sys":17193,"fields":17198},{"tags":17191,"concepts":17192},[],[],{"space":17194,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":17196,"publishedVersion":63,"revision":45,"locale":29},{"sys":17195},{"type":12,"linkType":13,"id":14},{"sys":17197},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":17199},{"url":478,"details":17200,"fileName":484,"contentType":485},{"size":480,"image":17201},{"width":482,"height":483},{"sys":17203,"fields":17206},{"id":17204,"createdAt":17205},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":17207,"slug":17208,"articleIntro":17207,"category":17209},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[17210],{"metadata":17211,"sys":17214,"fields":17221},{"tags":17212,"concepts":17213},[],[],{"space":17215,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":17217,"publishedVersion":434,"revision":63,"contentType":17219,"locale":29},{"sys":17216},{"type":12,"linkType":13,"id":14},{"sys":17218},{"id":21,"type":12,"linkType":22},{"sys":17220},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":17222,"metaTitle":444,"metaDescription":445,"mainTitle":17223,"subtitle":463,"heroImage":17238,"ctaButton":486,"ctaLink":487},[443],{"data":17224,"content":17225,"nodeType":75},{},[17226,17232],{"data":17227,"content":17228,"nodeType":456},{},[17229],{"data":17230,"marks":17231,"value":455,"nodeType":83},{},[],{"data":17233,"content":17234,"nodeType":88},{},[17235],{"data":17236,"marks":17237,"value":117,"nodeType":83},{},[],{"metadata":17239,"sys":17242,"fields":17247},{"tags":17240,"concepts":17241},[],[],{"space":17243,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":17245,"publishedVersion":63,"revision":45,"locale":29},{"sys":17244},{"type":12,"linkType":13,"id":14},{"sys":17246},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":17248},{"url":478,"details":17249,"fileName":484,"contentType":485},{"size":480,"image":17250},{"width":482,"height":483},{"sys":17252,"fields":17255},{"id":17253,"createdAt":17254},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":17256,"slug":17257,"articleIntro":17256,"category":17258},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[17259],{"metadata":17260,"sys":17263,"fields":17270},{"tags":17261,"concepts":17262},[],[],{"space":17264,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":17266,"publishedVersion":434,"revision":63,"contentType":17268,"locale":29},{"sys":17265},{"type":12,"linkType":13,"id":14},{"sys":17267},{"id":21,"type":12,"linkType":22},{"sys":17269},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":17271,"metaTitle":444,"metaDescription":445,"mainTitle":17272,"subtitle":463,"heroImage":17287,"ctaButton":486,"ctaLink":487},[443],{"data":17273,"content":17274,"nodeType":75},{},[17275,17281],{"data":17276,"content":17277,"nodeType":456},{},[17278],{"data":17279,"marks":17280,"value":455,"nodeType":83},{},[],{"data":17282,"content":17283,"nodeType":88},{},[17284],{"data":17285,"marks":17286,"value":117,"nodeType":83},{},[],{"metadata":17288,"sys":17291,"fields":17296},{"tags":17289,"concepts":17290},[],[],{"space":17292,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":17294,"publishedVersion":63,"revision":45,"locale":29},{"sys":17293},{"type":12,"linkType":13,"id":14},{"sys":17295},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":17297},{"url":478,"details":17298,"fileName":484,"contentType":485},{"size":480,"image":17299},{"width":482,"height":483},{"sys":17301,"fields":17304},{"id":17302,"createdAt":17303},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":17305,"slug":17306,"articleIntro":17305,"category":17307},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[17308],{"metadata":17309,"sys":17312,"fields":17319},{"tags":17310,"concepts":17311},[],[],{"space":17313,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":17315,"publishedVersion":434,"revision":63,"contentType":17317,"locale":29},{"sys":17314},{"type":12,"linkType":13,"id":14},{"sys":17316},{"id":21,"type":12,"linkType":22},{"sys":17318},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":17320,"metaTitle":444,"metaDescription":445,"mainTitle":17321,"subtitle":463,"heroImage":17336,"ctaButton":486,"ctaLink":487},[443],{"data":17322,"content":17323,"nodeType":75},{},[17324,17330],{"data":17325,"content":17326,"nodeType":456},{},[17327],{"data":17328,"marks":17329,"value":455,"nodeType":83},{},[],{"data":17331,"content":17332,"nodeType":88},{},[17333],{"data":17334,"marks":17335,"value":117,"nodeType":83},{},[],{"metadata":17337,"sys":17340,"fields":17345},{"tags":17338,"concepts":17339},[],[],{"space":17341,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":17343,"publishedVersion":63,"revision":45,"locale":29},{"sys":17342},{"type":12,"linkType":13,"id":14},{"sys":17344},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":17346},{"url":478,"details":17347,"fileName":484,"contentType":485},{"size":480,"image":17348},{"width":482,"height":483},{"sys":17350,"fields":17353},{"id":17351,"createdAt":17352},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":17354,"slug":17355,"articleIntro":17356,"category":17357},"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.",[17358],{"metadata":17359,"sys":17362,"fields":17369},{"tags":17360,"concepts":17361},[],[],{"space":17363,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":17365,"publishedVersion":434,"revision":63,"contentType":17367,"locale":29},{"sys":17364},{"type":12,"linkType":13,"id":14},{"sys":17366},{"id":21,"type":12,"linkType":22},{"sys":17368},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":17370,"metaTitle":444,"metaDescription":445,"mainTitle":17371,"subtitle":463,"heroImage":17386,"ctaButton":486,"ctaLink":487},[443],{"data":17372,"content":17373,"nodeType":75},{},[17374,17380],{"data":17375,"content":17376,"nodeType":456},{},[17377],{"data":17378,"marks":17379,"value":455,"nodeType":83},{},[],{"data":17381,"content":17382,"nodeType":88},{},[17383],{"data":17384,"marks":17385,"value":117,"nodeType":83},{},[],{"metadata":17387,"sys":17390,"fields":17395},{"tags":17388,"concepts":17389},[],[],{"space":17391,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":17393,"publishedVersion":63,"revision":45,"locale":29},{"sys":17392},{"type":12,"linkType":13,"id":14},{"sys":17394},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":17396},{"url":478,"details":17397,"fileName":484,"contentType":485},{"size":480,"image":17398},{"width":482,"height":483},{"sys":17400,"fields":17403},{"id":17401,"createdAt":17402},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":17404,"slug":17405,"articleIntro":17404,"category":17406},"274 - Prêts","compte-274-prets",[17407],{"metadata":17408,"sys":17411,"fields":17418},{"tags":17409,"concepts":17410},[],[],{"space":17412,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":17414,"publishedVersion":434,"revision":63,"contentType":17416,"locale":29},{"sys":17413},{"type":12,"linkType":13,"id":14},{"sys":17415},{"id":21,"type":12,"linkType":22},{"sys":17417},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":17419,"metaTitle":444,"metaDescription":445,"mainTitle":17420,"subtitle":463,"heroImage":17435,"ctaButton":486,"ctaLink":487},[443],{"data":17421,"content":17422,"nodeType":75},{},[17423,17429],{"data":17424,"content":17425,"nodeType":456},{},[17426],{"data":17427,"marks":17428,"value":455,"nodeType":83},{},[],{"data":17430,"content":17431,"nodeType":88},{},[17432],{"data":17433,"marks":17434,"value":117,"nodeType":83},{},[],{"metadata":17436,"sys":17439,"fields":17444},{"tags":17437,"concepts":17438},[],[],{"space":17440,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":17442,"publishedVersion":63,"revision":45,"locale":29},{"sys":17441},{"type":12,"linkType":13,"id":14},{"sys":17443},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":17445},{"url":478,"details":17446,"fileName":484,"contentType":485},{"size":480,"image":17447},{"width":482,"height":483},{"sys":17449,"fields":17452},{"id":17450,"createdAt":17451},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":17453,"slug":17454,"articleIntro":17453,"category":17455},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[17456],{"metadata":17457,"sys":17460,"fields":17467},{"tags":17458,"concepts":17459},[],[],{"space":17461,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":17463,"publishedVersion":434,"revision":63,"contentType":17465,"locale":29},{"sys":17462},{"type":12,"linkType":13,"id":14},{"sys":17464},{"id":21,"type":12,"linkType":22},{"sys":17466},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":17468,"metaTitle":444,"metaDescription":445,"mainTitle":17469,"subtitle":463,"heroImage":17484,"ctaButton":486,"ctaLink":487},[443],{"data":17470,"content":17471,"nodeType":75},{},[17472,17478],{"data":17473,"content":17474,"nodeType":456},{},[17475],{"data":17476,"marks":17477,"value":455,"nodeType":83},{},[],{"data":17479,"content":17480,"nodeType":88},{},[17481],{"data":17482,"marks":17483,"value":117,"nodeType":83},{},[],{"metadata":17485,"sys":17488,"fields":17493},{"tags":17486,"concepts":17487},[],[],{"space":17489,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":17491,"publishedVersion":63,"revision":45,"locale":29},{"sys":17490},{"type":12,"linkType":13,"id":14},{"sys":17492},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":17494},{"url":478,"details":17495,"fileName":484,"contentType":485},{"size":480,"image":17496},{"width":482,"height":483},{"sys":17498,"fields":17501},{"id":17499,"createdAt":17500},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":17502,"slug":17503,"articleIntro":17502,"category":17504},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[17505],{"metadata":17506,"sys":17509,"fields":17516},{"tags":17507,"concepts":17508},[],[],{"space":17510,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":17512,"publishedVersion":434,"revision":63,"contentType":17514,"locale":29},{"sys":17511},{"type":12,"linkType":13,"id":14},{"sys":17513},{"id":21,"type":12,"linkType":22},{"sys":17515},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":17517,"metaTitle":444,"metaDescription":445,"mainTitle":17518,"subtitle":463,"heroImage":17533,"ctaButton":486,"ctaLink":487},[443],{"data":17519,"content":17520,"nodeType":75},{},[17521,17527],{"data":17522,"content":17523,"nodeType":456},{},[17524],{"data":17525,"marks":17526,"value":455,"nodeType":83},{},[],{"data":17528,"content":17529,"nodeType":88},{},[17530],{"data":17531,"marks":17532,"value":117,"nodeType":83},{},[],{"metadata":17534,"sys":17537,"fields":17542},{"tags":17535,"concepts":17536},[],[],{"space":17538,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":17540,"publishedVersion":63,"revision":45,"locale":29},{"sys":17539},{"type":12,"linkType":13,"id":14},{"sys":17541},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":17543},{"url":478,"details":17544,"fileName":484,"contentType":485},{"size":480,"image":17545},{"width":482,"height":483},{"sys":17547,"fields":17550},{"id":17548,"createdAt":17549},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":17551,"slug":17552,"articleIntro":17551,"category":17553},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[17554],{"metadata":17555,"sys":17558,"fields":17565},{"tags":17556,"concepts":17557},[],[],{"space":17559,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":17561,"publishedVersion":434,"revision":63,"contentType":17563,"locale":29},{"sys":17560},{"type":12,"linkType":13,"id":14},{"sys":17562},{"id":21,"type":12,"linkType":22},{"sys":17564},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":17566,"metaTitle":444,"metaDescription":445,"mainTitle":17567,"subtitle":463,"heroImage":17582,"ctaButton":486,"ctaLink":487},[443],{"data":17568,"content":17569,"nodeType":75},{},[17570,17576],{"data":17571,"content":17572,"nodeType":456},{},[17573],{"data":17574,"marks":17575,"value":455,"nodeType":83},{},[],{"data":17577,"content":17578,"nodeType":88},{},[17579],{"data":17580,"marks":17581,"value":117,"nodeType":83},{},[],{"metadata":17583,"sys":17586,"fields":17591},{"tags":17584,"concepts":17585},[],[],{"space":17587,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":17589,"publishedVersion":63,"revision":45,"locale":29},{"sys":17588},{"type":12,"linkType":13,"id":14},{"sys":17590},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":17592},{"url":478,"details":17593,"fileName":484,"contentType":485},{"size":480,"image":17594},{"width":482,"height":483},{"sys":17596,"fields":17599},{"id":17597,"createdAt":17598},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":17600,"slug":17601,"articleIntro":17600,"category":17602},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[17603],{"metadata":17604,"sys":17607,"fields":17614},{"tags":17605,"concepts":17606},[],[],{"space":17608,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":17610,"publishedVersion":434,"revision":63,"contentType":17612,"locale":29},{"sys":17609},{"type":12,"linkType":13,"id":14},{"sys":17611},{"id":21,"type":12,"linkType":22},{"sys":17613},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":17615,"metaTitle":444,"metaDescription":445,"mainTitle":17616,"subtitle":463,"heroImage":17631,"ctaButton":486,"ctaLink":487},[443],{"data":17617,"content":17618,"nodeType":75},{},[17619,17625],{"data":17620,"content":17621,"nodeType":456},{},[17622],{"data":17623,"marks":17624,"value":455,"nodeType":83},{},[],{"data":17626,"content":17627,"nodeType":88},{},[17628],{"data":17629,"marks":17630,"value":117,"nodeType":83},{},[],{"metadata":17632,"sys":17635,"fields":17640},{"tags":17633,"concepts":17634},[],[],{"space":17636,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":17638,"publishedVersion":63,"revision":45,"locale":29},{"sys":17637},{"type":12,"linkType":13,"id":14},{"sys":17639},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":17641},{"url":478,"details":17642,"fileName":484,"contentType":485},{"size":480,"image":17643},{"width":482,"height":483},{"sys":17645,"fields":17648},{"id":17646,"createdAt":17647},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":17649,"slug":17650,"articleIntro":17649,"category":17651},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[17652],{"metadata":17653,"sys":17656,"fields":17663},{"tags":17654,"concepts":17655},[],[],{"space":17657,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":17659,"publishedVersion":434,"revision":63,"contentType":17661,"locale":29},{"sys":17658},{"type":12,"linkType":13,"id":14},{"sys":17660},{"id":21,"type":12,"linkType":22},{"sys":17662},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":17664,"metaTitle":444,"metaDescription":445,"mainTitle":17665,"subtitle":463,"heroImage":17680,"ctaButton":486,"ctaLink":487},[443],{"data":17666,"content":17667,"nodeType":75},{},[17668,17674],{"data":17669,"content":17670,"nodeType":456},{},[17671],{"data":17672,"marks":17673,"value":455,"nodeType":83},{},[],{"data":17675,"content":17676,"nodeType":88},{},[17677],{"data":17678,"marks":17679,"value":117,"nodeType":83},{},[],{"metadata":17681,"sys":17684,"fields":17689},{"tags":17682,"concepts":17683},[],[],{"space":17685,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":17687,"publishedVersion":63,"revision":45,"locale":29},{"sys":17686},{"type":12,"linkType":13,"id":14},{"sys":17688},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":17690},{"url":478,"details":17691,"fileName":484,"contentType":485},{"size":480,"image":17692},{"width":482,"height":483},{"sys":17694,"fields":17697},{"id":17695,"createdAt":17696},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":17698,"slug":17699,"articleIntro":17698,"category":17700},"Compte 326 - Emballages","compte-326-emballages",[17701],{"metadata":17702,"sys":17705,"fields":17712},{"tags":17703,"concepts":17704},[],[],{"space":17706,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":17708,"publishedVersion":434,"revision":63,"contentType":17710,"locale":29},{"sys":17707},{"type":12,"linkType":13,"id":14},{"sys":17709},{"id":21,"type":12,"linkType":22},{"sys":17711},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":17713,"metaTitle":444,"metaDescription":445,"mainTitle":17714,"subtitle":463,"heroImage":17729,"ctaButton":486,"ctaLink":487},[443],{"data":17715,"content":17716,"nodeType":75},{},[17717,17723],{"data":17718,"content":17719,"nodeType":456},{},[17720],{"data":17721,"marks":17722,"value":455,"nodeType":83},{},[],{"data":17724,"content":17725,"nodeType":88},{},[17726],{"data":17727,"marks":17728,"value":117,"nodeType":83},{},[],{"metadata":17730,"sys":17733,"fields":17738},{"tags":17731,"concepts":17732},[],[],{"space":17734,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":17736,"publishedVersion":63,"revision":45,"locale":29},{"sys":17735},{"type":12,"linkType":13,"id":14},{"sys":17737},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":17739},{"url":478,"details":17740,"fileName":484,"contentType":485},{"size":480,"image":17741},{"width":482,"height":483},{"sys":17743,"fields":17746},{"id":17744,"createdAt":17745},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":17747,"slug":17748,"articleIntro":-1,"category":17749},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[17750],{"metadata":17751,"sys":17754,"fields":17761},{"tags":17752,"concepts":17753},[],[],{"space":17755,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":17757,"publishedVersion":434,"revision":63,"contentType":17759,"locale":29},{"sys":17756},{"type":12,"linkType":13,"id":14},{"sys":17758},{"id":21,"type":12,"linkType":22},{"sys":17760},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":17762,"metaTitle":444,"metaDescription":445,"mainTitle":17763,"subtitle":463,"heroImage":17778,"ctaButton":486,"ctaLink":487},[443],{"data":17764,"content":17765,"nodeType":75},{},[17766,17772],{"data":17767,"content":17768,"nodeType":456},{},[17769],{"data":17770,"marks":17771,"value":455,"nodeType":83},{},[],{"data":17773,"content":17774,"nodeType":88},{},[17775],{"data":17776,"marks":17777,"value":117,"nodeType":83},{},[],{"metadata":17779,"sys":17782,"fields":17787},{"tags":17780,"concepts":17781},[],[],{"space":17783,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":17785,"publishedVersion":63,"revision":45,"locale":29},{"sys":17784},{"type":12,"linkType":13,"id":14},{"sys":17786},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":17788},{"url":478,"details":17789,"fileName":484,"contentType":485},{"size":480,"image":17790},{"width":482,"height":483},{"sys":17792,"fields":17795},{"id":17793,"createdAt":17794},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":17796,"slug":17797,"articleIntro":17796,"category":17798},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[17799],{"metadata":17800,"sys":17803,"fields":17810},{"tags":17801,"concepts":17802},[],[],{"space":17804,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":17806,"publishedVersion":434,"revision":63,"contentType":17808,"locale":29},{"sys":17805},{"type":12,"linkType":13,"id":14},{"sys":17807},{"id":21,"type":12,"linkType":22},{"sys":17809},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":17811,"metaTitle":444,"metaDescription":445,"mainTitle":17812,"subtitle":463,"heroImage":17827,"ctaButton":486,"ctaLink":487},[443],{"data":17813,"content":17814,"nodeType":75},{},[17815,17821],{"data":17816,"content":17817,"nodeType":456},{},[17818],{"data":17819,"marks":17820,"value":455,"nodeType":83},{},[],{"data":17822,"content":17823,"nodeType":88},{},[17824],{"data":17825,"marks":17826,"value":117,"nodeType":83},{},[],{"metadata":17828,"sys":17831,"fields":17836},{"tags":17829,"concepts":17830},[],[],{"space":17832,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":17834,"publishedVersion":63,"revision":45,"locale":29},{"sys":17833},{"type":12,"linkType":13,"id":14},{"sys":17835},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":17837},{"url":478,"details":17838,"fileName":484,"contentType":485},{"size":480,"image":17839},{"width":482,"height":483},{"sys":17841,"fields":17844},{"id":17842,"createdAt":17843},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":17845,"slug":17846,"articleIntro":17845,"category":17847},"Compte 6256 - Missions","compte-6256-missions",[17848],{"metadata":17849,"sys":17852,"fields":17859},{"tags":17850,"concepts":17851},[],[],{"space":17853,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":17855,"publishedVersion":434,"revision":63,"contentType":17857,"locale":29},{"sys":17854},{"type":12,"linkType":13,"id":14},{"sys":17856},{"id":21,"type":12,"linkType":22},{"sys":17858},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":17860,"metaTitle":444,"metaDescription":445,"mainTitle":17861,"subtitle":463,"heroImage":17876,"ctaButton":486,"ctaLink":487},[443],{"data":17862,"content":17863,"nodeType":75},{},[17864,17870],{"data":17865,"content":17866,"nodeType":456},{},[17867],{"data":17868,"marks":17869,"value":455,"nodeType":83},{},[],{"data":17871,"content":17872,"nodeType":88},{},[17873],{"data":17874,"marks":17875,"value":117,"nodeType":83},{},[],{"metadata":17877,"sys":17880,"fields":17885},{"tags":17878,"concepts":17879},[],[],{"space":17881,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":17883,"publishedVersion":63,"revision":45,"locale":29},{"sys":17882},{"type":12,"linkType":13,"id":14},{"sys":17884},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":17886},{"url":478,"details":17887,"fileName":484,"contentType":485},{"size":480,"image":17888},{"width":482,"height":483},{"sys":17890,"fields":17893},{"id":17891,"createdAt":17892},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":17894,"slug":17895,"articleIntro":17894,"category":17896},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[17897],{"metadata":17898,"sys":17901,"fields":17908},{"tags":17899,"concepts":17900},[],[],{"space":17902,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":17904,"publishedVersion":434,"revision":63,"contentType":17906,"locale":29},{"sys":17903},{"type":12,"linkType":13,"id":14},{"sys":17905},{"id":21,"type":12,"linkType":22},{"sys":17907},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":17909,"metaTitle":444,"metaDescription":445,"mainTitle":17910,"subtitle":463,"heroImage":17925,"ctaButton":486,"ctaLink":487},[443],{"data":17911,"content":17912,"nodeType":75},{},[17913,17919],{"data":17914,"content":17915,"nodeType":456},{},[17916],{"data":17917,"marks":17918,"value":455,"nodeType":83},{},[],{"data":17920,"content":17921,"nodeType":88},{},[17922],{"data":17923,"marks":17924,"value":117,"nodeType":83},{},[],{"metadata":17926,"sys":17929,"fields":17934},{"tags":17927,"concepts":17928},[],[],{"space":17930,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":17932,"publishedVersion":63,"revision":45,"locale":29},{"sys":17931},{"type":12,"linkType":13,"id":14},{"sys":17933},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":17935},{"url":478,"details":17936,"fileName":484,"contentType":485},{"size":480,"image":17937},{"width":482,"height":483},{"sys":17939,"fields":17942},{"id":17940,"createdAt":17941},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":17943,"slug":17944,"articleIntro":17943,"category":17945},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[17946],{"metadata":17947,"sys":17950,"fields":17957},{"tags":17948,"concepts":17949},[],[],{"space":17951,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":17953,"publishedVersion":434,"revision":63,"contentType":17955,"locale":29},{"sys":17952},{"type":12,"linkType":13,"id":14},{"sys":17954},{"id":21,"type":12,"linkType":22},{"sys":17956},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":17958,"metaTitle":444,"metaDescription":445,"mainTitle":17959,"subtitle":463,"heroImage":17974,"ctaButton":486,"ctaLink":487},[443],{"data":17960,"content":17961,"nodeType":75},{},[17962,17968],{"data":17963,"content":17964,"nodeType":456},{},[17965],{"data":17966,"marks":17967,"value":455,"nodeType":83},{},[],{"data":17969,"content":17970,"nodeType":88},{},[17971],{"data":17972,"marks":17973,"value":117,"nodeType":83},{},[],{"metadata":17975,"sys":17978,"fields":17983},{"tags":17976,"concepts":17977},[],[],{"space":17979,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":17981,"publishedVersion":63,"revision":45,"locale":29},{"sys":17980},{"type":12,"linkType":13,"id":14},{"sys":17982},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":17984},{"url":478,"details":17985,"fileName":484,"contentType":485},{"size":480,"image":17986},{"width":482,"height":483},{"sys":17988,"fields":17991},{"id":17989,"createdAt":17990},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":17992,"slug":17993,"articleIntro":17992,"category":17994},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[17995],{"metadata":17996,"sys":17999,"fields":18006},{"tags":17997,"concepts":17998},[],[],{"space":18000,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":18002,"publishedVersion":434,"revision":63,"contentType":18004,"locale":29},{"sys":18001},{"type":12,"linkType":13,"id":14},{"sys":18003},{"id":21,"type":12,"linkType":22},{"sys":18005},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":18007,"metaTitle":444,"metaDescription":445,"mainTitle":18008,"subtitle":463,"heroImage":18023,"ctaButton":486,"ctaLink":487},[443],{"data":18009,"content":18010,"nodeType":75},{},[18011,18017],{"data":18012,"content":18013,"nodeType":456},{},[18014],{"data":18015,"marks":18016,"value":455,"nodeType":83},{},[],{"data":18018,"content":18019,"nodeType":88},{},[18020],{"data":18021,"marks":18022,"value":117,"nodeType":83},{},[],{"metadata":18024,"sys":18027,"fields":18032},{"tags":18025,"concepts":18026},[],[],{"space":18028,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":18030,"publishedVersion":63,"revision":45,"locale":29},{"sys":18029},{"type":12,"linkType":13,"id":14},{"sys":18031},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":18033},{"url":478,"details":18034,"fileName":484,"contentType":485},{"size":480,"image":18035},{"width":482,"height":483},{"sys":18037,"fields":18040},{"id":18038,"createdAt":18039},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":18041,"slug":18042,"articleIntro":18041,"category":18043},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[18044],{"metadata":18045,"sys":18048,"fields":18055},{"tags":18046,"concepts":18047},[],[],{"space":18049,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":18051,"publishedVersion":434,"revision":63,"contentType":18053,"locale":29},{"sys":18050},{"type":12,"linkType":13,"id":14},{"sys":18052},{"id":21,"type":12,"linkType":22},{"sys":18054},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":18056,"metaTitle":444,"metaDescription":445,"mainTitle":18057,"subtitle":463,"heroImage":18072,"ctaButton":486,"ctaLink":487},[443],{"data":18058,"content":18059,"nodeType":75},{},[18060,18066],{"data":18061,"content":18062,"nodeType":456},{},[18063],{"data":18064,"marks":18065,"value":455,"nodeType":83},{},[],{"data":18067,"content":18068,"nodeType":88},{},[18069],{"data":18070,"marks":18071,"value":117,"nodeType":83},{},[],{"metadata":18073,"sys":18076,"fields":18081},{"tags":18074,"concepts":18075},[],[],{"space":18077,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":18079,"publishedVersion":63,"revision":45,"locale":29},{"sys":18078},{"type":12,"linkType":13,"id":14},{"sys":18080},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":18082},{"url":478,"details":18083,"fileName":484,"contentType":485},{"size":480,"image":18084},{"width":482,"height":483},{"sys":18086,"fields":18089},{"id":18087,"createdAt":18088},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":18090,"slug":18091,"articleIntro":18090,"category":18092},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[18093],{"metadata":18094,"sys":18097,"fields":18104},{"tags":18095,"concepts":18096},[],[],{"space":18098,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":18100,"publishedVersion":434,"revision":63,"contentType":18102,"locale":29},{"sys":18099},{"type":12,"linkType":13,"id":14},{"sys":18101},{"id":21,"type":12,"linkType":22},{"sys":18103},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":18105,"metaTitle":444,"metaDescription":445,"mainTitle":18106,"subtitle":463,"heroImage":18121,"ctaButton":486,"ctaLink":487},[443],{"data":18107,"content":18108,"nodeType":75},{},[18109,18115],{"data":18110,"content":18111,"nodeType":456},{},[18112],{"data":18113,"marks":18114,"value":455,"nodeType":83},{},[],{"data":18116,"content":18117,"nodeType":88},{},[18118],{"data":18119,"marks":18120,"value":117,"nodeType":83},{},[],{"metadata":18122,"sys":18125,"fields":18130},{"tags":18123,"concepts":18124},[],[],{"space":18126,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":18128,"publishedVersion":63,"revision":45,"locale":29},{"sys":18127},{"type":12,"linkType":13,"id":14},{"sys":18129},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":18131},{"url":478,"details":18132,"fileName":484,"contentType":485},{"size":480,"image":18133},{"width":482,"height":483},{"sys":18135,"fields":18138},{"id":18136,"createdAt":18137},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":18139,"slug":18140,"articleIntro":18139,"category":18141},"4886 - Charges","compte-4886-charges",[18142],{"metadata":18143,"sys":18146,"fields":18153},{"tags":18144,"concepts":18145},[],[],{"space":18147,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":18149,"publishedVersion":434,"revision":63,"contentType":18151,"locale":29},{"sys":18148},{"type":12,"linkType":13,"id":14},{"sys":18150},{"id":21,"type":12,"linkType":22},{"sys":18152},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":18154,"metaTitle":444,"metaDescription":445,"mainTitle":18155,"subtitle":463,"heroImage":18170,"ctaButton":486,"ctaLink":487},[443],{"data":18156,"content":18157,"nodeType":75},{},[18158,18164],{"data":18159,"content":18160,"nodeType":456},{},[18161],{"data":18162,"marks":18163,"value":455,"nodeType":83},{},[],{"data":18165,"content":18166,"nodeType":88},{},[18167],{"data":18168,"marks":18169,"value":117,"nodeType":83},{},[],{"metadata":18171,"sys":18174,"fields":18179},{"tags":18172,"concepts":18173},[],[],{"space":18175,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":18177,"publishedVersion":63,"revision":45,"locale":29},{"sys":18176},{"type":12,"linkType":13,"id":14},{"sys":18178},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":18180},{"url":478,"details":18181,"fileName":484,"contentType":485},{"size":480,"image":18182},{"width":482,"height":483},{"sys":18184,"fields":18187},{"id":18185,"createdAt":18186},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":18188,"slug":18189,"articleIntro":18188,"category":18190},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[18191],{"metadata":18192,"sys":18195,"fields":18202},{"tags":18193,"concepts":18194},[],[],{"space":18196,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":18198,"publishedVersion":434,"revision":63,"contentType":18200,"locale":29},{"sys":18197},{"type":12,"linkType":13,"id":14},{"sys":18199},{"id":21,"type":12,"linkType":22},{"sys":18201},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":18203,"metaTitle":444,"metaDescription":445,"mainTitle":18204,"subtitle":463,"heroImage":18219,"ctaButton":486,"ctaLink":487},[443],{"data":18205,"content":18206,"nodeType":75},{},[18207,18213],{"data":18208,"content":18209,"nodeType":456},{},[18210],{"data":18211,"marks":18212,"value":455,"nodeType":83},{},[],{"data":18214,"content":18215,"nodeType":88},{},[18216],{"data":18217,"marks":18218,"value":117,"nodeType":83},{},[],{"metadata":18220,"sys":18223,"fields":18228},{"tags":18221,"concepts":18222},[],[],{"space":18224,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":18226,"publishedVersion":63,"revision":45,"locale":29},{"sys":18225},{"type":12,"linkType":13,"id":14},{"sys":18227},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":18229},{"url":478,"details":18230,"fileName":484,"contentType":485},{"size":480,"image":18231},{"width":482,"height":483},{"sys":18233,"fields":18236},{"id":18234,"createdAt":18235},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":18237,"slug":18238,"articleIntro":18237,"category":18239},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[18240],{"metadata":18241,"sys":18244,"fields":18251},{"tags":18242,"concepts":18243},[],[],{"space":18245,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":18247,"publishedVersion":434,"revision":63,"contentType":18249,"locale":29},{"sys":18246},{"type":12,"linkType":13,"id":14},{"sys":18248},{"id":21,"type":12,"linkType":22},{"sys":18250},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":18252,"metaTitle":444,"metaDescription":445,"mainTitle":18253,"subtitle":463,"heroImage":18268,"ctaButton":486,"ctaLink":487},[443],{"data":18254,"content":18255,"nodeType":75},{},[18256,18262],{"data":18257,"content":18258,"nodeType":456},{},[18259],{"data":18260,"marks":18261,"value":455,"nodeType":83},{},[],{"data":18263,"content":18264,"nodeType":88},{},[18265],{"data":18266,"marks":18267,"value":117,"nodeType":83},{},[],{"metadata":18269,"sys":18272,"fields":18277},{"tags":18270,"concepts":18271},[],[],{"space":18273,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":18275,"publishedVersion":63,"revision":45,"locale":29},{"sys":18274},{"type":12,"linkType":13,"id":14},{"sys":18276},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":18278},{"url":478,"details":18279,"fileName":484,"contentType":485},{"size":480,"image":18280},{"width":482,"height":483},{"sys":18282,"fields":18285},{"id":18283,"createdAt":18284},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":18286,"slug":18287,"articleIntro":18286,"category":18288},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[18289],{"metadata":18290,"sys":18293,"fields":18300},{"tags":18291,"concepts":18292},[],[],{"space":18294,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":18296,"publishedVersion":434,"revision":63,"contentType":18298,"locale":29},{"sys":18295},{"type":12,"linkType":13,"id":14},{"sys":18297},{"id":21,"type":12,"linkType":22},{"sys":18299},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":18301,"metaTitle":444,"metaDescription":445,"mainTitle":18302,"subtitle":463,"heroImage":18317,"ctaButton":486,"ctaLink":487},[443],{"data":18303,"content":18304,"nodeType":75},{},[18305,18311],{"data":18306,"content":18307,"nodeType":456},{},[18308],{"data":18309,"marks":18310,"value":455,"nodeType":83},{},[],{"data":18312,"content":18313,"nodeType":88},{},[18314],{"data":18315,"marks":18316,"value":117,"nodeType":83},{},[],{"metadata":18318,"sys":18321,"fields":18326},{"tags":18319,"concepts":18320},[],[],{"space":18322,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":18324,"publishedVersion":63,"revision":45,"locale":29},{"sys":18323},{"type":12,"linkType":13,"id":14},{"sys":18325},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":18327},{"url":478,"details":18328,"fileName":484,"contentType":485},{"size":480,"image":18329},{"width":482,"height":483},{"sys":18331,"fields":18334},{"id":18332,"createdAt":18333},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":18335,"slug":18336,"articleIntro":18335,"category":18337},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[18338],{"metadata":18339,"sys":18342,"fields":18349},{"tags":18340,"concepts":18341},[],[],{"space":18343,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":18345,"publishedVersion":434,"revision":63,"contentType":18347,"locale":29},{"sys":18344},{"type":12,"linkType":13,"id":14},{"sys":18346},{"id":21,"type":12,"linkType":22},{"sys":18348},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":18350,"metaTitle":444,"metaDescription":445,"mainTitle":18351,"subtitle":463,"heroImage":18366,"ctaButton":486,"ctaLink":487},[443],{"data":18352,"content":18353,"nodeType":75},{},[18354,18360],{"data":18355,"content":18356,"nodeType":456},{},[18357],{"data":18358,"marks":18359,"value":455,"nodeType":83},{},[],{"data":18361,"content":18362,"nodeType":88},{},[18363],{"data":18364,"marks":18365,"value":117,"nodeType":83},{},[],{"metadata":18367,"sys":18370,"fields":18375},{"tags":18368,"concepts":18369},[],[],{"space":18371,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":18373,"publishedVersion":63,"revision":45,"locale":29},{"sys":18372},{"type":12,"linkType":13,"id":14},{"sys":18374},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":18376},{"url":478,"details":18377,"fileName":484,"contentType":485},{"size":480,"image":18378},{"width":482,"height":483},{"sys":18380,"fields":18383},{"id":18381,"createdAt":18382},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":18384,"slug":18385,"articleIntro":18384,"category":18386},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[18387],{"metadata":18388,"sys":18391,"fields":18398},{"tags":18389,"concepts":18390},[],[],{"space":18392,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":18394,"publishedVersion":434,"revision":63,"contentType":18396,"locale":29},{"sys":18393},{"type":12,"linkType":13,"id":14},{"sys":18395},{"id":21,"type":12,"linkType":22},{"sys":18397},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":18399,"metaTitle":444,"metaDescription":445,"mainTitle":18400,"subtitle":463,"heroImage":18415,"ctaButton":486,"ctaLink":487},[443],{"data":18401,"content":18402,"nodeType":75},{},[18403,18409],{"data":18404,"content":18405,"nodeType":456},{},[18406],{"data":18407,"marks":18408,"value":455,"nodeType":83},{},[],{"data":18410,"content":18411,"nodeType":88},{},[18412],{"data":18413,"marks":18414,"value":117,"nodeType":83},{},[],{"metadata":18416,"sys":18419,"fields":18424},{"tags":18417,"concepts":18418},[],[],{"space":18420,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":18422,"publishedVersion":63,"revision":45,"locale":29},{"sys":18421},{"type":12,"linkType":13,"id":14},{"sys":18423},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":18425},{"url":478,"details":18426,"fileName":484,"contentType":485},{"size":480,"image":18427},{"width":482,"height":483},{"sys":18429,"fields":18432},{"id":18430,"createdAt":18431},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":18433,"slug":18434,"articleIntro":18433,"category":18435},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[18436],{"metadata":18437,"sys":18440,"fields":18447},{"tags":18438,"concepts":18439},[],[],{"space":18441,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":18443,"publishedVersion":434,"revision":63,"contentType":18445,"locale":29},{"sys":18442},{"type":12,"linkType":13,"id":14},{"sys":18444},{"id":21,"type":12,"linkType":22},{"sys":18446},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":18448,"metaTitle":444,"metaDescription":445,"mainTitle":18449,"subtitle":463,"heroImage":18464,"ctaButton":486,"ctaLink":487},[443],{"data":18450,"content":18451,"nodeType":75},{},[18452,18458],{"data":18453,"content":18454,"nodeType":456},{},[18455],{"data":18456,"marks":18457,"value":455,"nodeType":83},{},[],{"data":18459,"content":18460,"nodeType":88},{},[18461],{"data":18462,"marks":18463,"value":117,"nodeType":83},{},[],{"metadata":18465,"sys":18468,"fields":18473},{"tags":18466,"concepts":18467},[],[],{"space":18469,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":18471,"publishedVersion":63,"revision":45,"locale":29},{"sys":18470},{"type":12,"linkType":13,"id":14},{"sys":18472},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":18474},{"url":478,"details":18475,"fileName":484,"contentType":485},{"size":480,"image":18476},{"width":482,"height":483},{"sys":18478,"fields":18481},{"id":18479,"createdAt":18480},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":18482,"slug":18483,"articleIntro":18482,"category":18484},"6331 - Versement de transport","compte-6331-versement-de-transport",[18485],{"metadata":18486,"sys":18489,"fields":18496},{"tags":18487,"concepts":18488},[],[],{"space":18490,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":18492,"publishedVersion":434,"revision":63,"contentType":18494,"locale":29},{"sys":18491},{"type":12,"linkType":13,"id":14},{"sys":18493},{"id":21,"type":12,"linkType":22},{"sys":18495},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":18497,"metaTitle":444,"metaDescription":445,"mainTitle":18498,"subtitle":463,"heroImage":18513,"ctaButton":486,"ctaLink":487},[443],{"data":18499,"content":18500,"nodeType":75},{},[18501,18507],{"data":18502,"content":18503,"nodeType":456},{},[18504],{"data":18505,"marks":18506,"value":455,"nodeType":83},{},[],{"data":18508,"content":18509,"nodeType":88},{},[18510],{"data":18511,"marks":18512,"value":117,"nodeType":83},{},[],{"metadata":18514,"sys":18517,"fields":18522},{"tags":18515,"concepts":18516},[],[],{"space":18518,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":18520,"publishedVersion":63,"revision":45,"locale":29},{"sys":18519},{"type":12,"linkType":13,"id":14},{"sys":18521},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":18523},{"url":478,"details":18524,"fileName":484,"contentType":485},{"size":480,"image":18525},{"width":482,"height":483},{"sys":18527,"fields":18530},{"id":18528,"createdAt":18529},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":18531,"slug":18532,"articleIntro":18531,"category":18533},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[18534],{"metadata":18535,"sys":18538,"fields":18545},{"tags":18536,"concepts":18537},[],[],{"space":18539,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":18541,"publishedVersion":434,"revision":63,"contentType":18543,"locale":29},{"sys":18540},{"type":12,"linkType":13,"id":14},{"sys":18542},{"id":21,"type":12,"linkType":22},{"sys":18544},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":18546,"metaTitle":444,"metaDescription":445,"mainTitle":18547,"subtitle":463,"heroImage":18562,"ctaButton":486,"ctaLink":487},[443],{"data":18548,"content":18549,"nodeType":75},{},[18550,18556],{"data":18551,"content":18552,"nodeType":456},{},[18553],{"data":18554,"marks":18555,"value":455,"nodeType":83},{},[],{"data":18557,"content":18558,"nodeType":88},{},[18559],{"data":18560,"marks":18561,"value":117,"nodeType":83},{},[],{"metadata":18563,"sys":18566,"fields":18571},{"tags":18564,"concepts":18565},[],[],{"space":18567,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":18569,"publishedVersion":63,"revision":45,"locale":29},{"sys":18568},{"type":12,"linkType":13,"id":14},{"sys":18570},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":18572},{"url":478,"details":18573,"fileName":484,"contentType":485},{"size":480,"image":18574},{"width":482,"height":483},{"sys":18576,"fields":18579},{"id":18577,"createdAt":18578},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":18580,"slug":18581,"articleIntro":18580,"category":18582},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[18583],{"metadata":18584,"sys":18587,"fields":18594},{"tags":18585,"concepts":18586},[],[],{"space":18588,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":18590,"publishedVersion":434,"revision":63,"contentType":18592,"locale":29},{"sys":18589},{"type":12,"linkType":13,"id":14},{"sys":18591},{"id":21,"type":12,"linkType":22},{"sys":18593},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":18595,"metaTitle":444,"metaDescription":445,"mainTitle":18596,"subtitle":463,"heroImage":18611,"ctaButton":486,"ctaLink":487},[443],{"data":18597,"content":18598,"nodeType":75},{},[18599,18605],{"data":18600,"content":18601,"nodeType":456},{},[18602],{"data":18603,"marks":18604,"value":455,"nodeType":83},{},[],{"data":18606,"content":18607,"nodeType":88},{},[18608],{"data":18609,"marks":18610,"value":117,"nodeType":83},{},[],{"metadata":18612,"sys":18615,"fields":18620},{"tags":18613,"concepts":18614},[],[],{"space":18616,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":18618,"publishedVersion":63,"revision":45,"locale":29},{"sys":18617},{"type":12,"linkType":13,"id":14},{"sys":18619},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":18621},{"url":478,"details":18622,"fileName":484,"contentType":485},{"size":480,"image":18623},{"width":482,"height":483},{"sys":18625,"fields":18628},{"id":18626,"createdAt":18627},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":18629,"slug":18630,"articleIntro":18629,"category":18631},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[18632],{"metadata":18633,"sys":18636,"fields":18643},{"tags":18634,"concepts":18635},[],[],{"space":18637,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":18639,"publishedVersion":434,"revision":63,"contentType":18641,"locale":29},{"sys":18638},{"type":12,"linkType":13,"id":14},{"sys":18640},{"id":21,"type":12,"linkType":22},{"sys":18642},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":18644,"metaTitle":444,"metaDescription":445,"mainTitle":18645,"subtitle":463,"heroImage":18660,"ctaButton":486,"ctaLink":487},[443],{"data":18646,"content":18647,"nodeType":75},{},[18648,18654],{"data":18649,"content":18650,"nodeType":456},{},[18651],{"data":18652,"marks":18653,"value":455,"nodeType":83},{},[],{"data":18655,"content":18656,"nodeType":88},{},[18657],{"data":18658,"marks":18659,"value":117,"nodeType":83},{},[],{"metadata":18661,"sys":18664,"fields":18669},{"tags":18662,"concepts":18663},[],[],{"space":18665,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":18667,"publishedVersion":63,"revision":45,"locale":29},{"sys":18666},{"type":12,"linkType":13,"id":14},{"sys":18668},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":18670},{"url":478,"details":18671,"fileName":484,"contentType":485},{"size":480,"image":18672},{"width":482,"height":483},{"sys":18674,"fields":18677},{"id":18675,"createdAt":18676},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":18678,"slug":18679,"articleIntro":18678,"category":18680},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[18681],{"metadata":18682,"sys":18685,"fields":18692},{"tags":18683,"concepts":18684},[],[],{"space":18686,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":18688,"publishedVersion":434,"revision":63,"contentType":18690,"locale":29},{"sys":18687},{"type":12,"linkType":13,"id":14},{"sys":18689},{"id":21,"type":12,"linkType":22},{"sys":18691},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":18693,"metaTitle":444,"metaDescription":445,"mainTitle":18694,"subtitle":463,"heroImage":18709,"ctaButton":486,"ctaLink":487},[443],{"data":18695,"content":18696,"nodeType":75},{},[18697,18703],{"data":18698,"content":18699,"nodeType":456},{},[18700],{"data":18701,"marks":18702,"value":455,"nodeType":83},{},[],{"data":18704,"content":18705,"nodeType":88},{},[18706],{"data":18707,"marks":18708,"value":117,"nodeType":83},{},[],{"metadata":18710,"sys":18713,"fields":18718},{"tags":18711,"concepts":18712},[],[],{"space":18714,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":18716,"publishedVersion":63,"revision":45,"locale":29},{"sys":18715},{"type":12,"linkType":13,"id":14},{"sys":18717},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":18719},{"url":478,"details":18720,"fileName":484,"contentType":485},{"size":480,"image":18721},{"width":482,"height":483},{"sys":18723,"fields":18726},{"id":18724,"createdAt":18725},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":18727,"slug":18728,"articleIntro":18727,"category":18729},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[18730],{"metadata":18731,"sys":18734,"fields":18741},{"tags":18732,"concepts":18733},[],[],{"space":18735,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":18737,"publishedVersion":434,"revision":63,"contentType":18739,"locale":29},{"sys":18736},{"type":12,"linkType":13,"id":14},{"sys":18738},{"id":21,"type":12,"linkType":22},{"sys":18740},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":18742,"metaTitle":444,"metaDescription":445,"mainTitle":18743,"subtitle":463,"heroImage":18758,"ctaButton":486,"ctaLink":487},[443],{"data":18744,"content":18745,"nodeType":75},{},[18746,18752],{"data":18747,"content":18748,"nodeType":456},{},[18749],{"data":18750,"marks":18751,"value":455,"nodeType":83},{},[],{"data":18753,"content":18754,"nodeType":88},{},[18755],{"data":18756,"marks":18757,"value":117,"nodeType":83},{},[],{"metadata":18759,"sys":18762,"fields":18767},{"tags":18760,"concepts":18761},[],[],{"space":18763,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":18765,"publishedVersion":63,"revision":45,"locale":29},{"sys":18764},{"type":12,"linkType":13,"id":14},{"sys":18766},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":18768},{"url":478,"details":18769,"fileName":484,"contentType":485},{"size":480,"image":18770},{"width":482,"height":483},{"sys":18772,"fields":18775},{"id":18773,"createdAt":18774},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":18776,"slug":18777,"articleIntro":-1,"category":18778},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[18779],{"metadata":18780,"sys":18783,"fields":18790},{"tags":18781,"concepts":18782},[],[],{"space":18784,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":18786,"publishedVersion":434,"revision":63,"contentType":18788,"locale":29},{"sys":18785},{"type":12,"linkType":13,"id":14},{"sys":18787},{"id":21,"type":12,"linkType":22},{"sys":18789},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":18791,"metaTitle":444,"metaDescription":445,"mainTitle":18792,"subtitle":463,"heroImage":18807,"ctaButton":486,"ctaLink":487},[443],{"data":18793,"content":18794,"nodeType":75},{},[18795,18801],{"data":18796,"content":18797,"nodeType":456},{},[18798],{"data":18799,"marks":18800,"value":455,"nodeType":83},{},[],{"data":18802,"content":18803,"nodeType":88},{},[18804],{"data":18805,"marks":18806,"value":117,"nodeType":83},{},[],{"metadata":18808,"sys":18811,"fields":18816},{"tags":18809,"concepts":18810},[],[],{"space":18812,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":18814,"publishedVersion":63,"revision":45,"locale":29},{"sys":18813},{"type":12,"linkType":13,"id":14},{"sys":18815},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":18817},{"url":478,"details":18818,"fileName":484,"contentType":485},{"size":480,"image":18819},{"width":482,"height":483},{"sys":18821,"fields":18824},{"id":18822,"createdAt":18823},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":18825,"slug":18826,"articleIntro":18827,"category":18828},"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",[18829],{"metadata":18830,"sys":18833,"fields":18840},{"tags":18831,"concepts":18832},[],[],{"space":18834,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":18836,"publishedVersion":434,"revision":63,"contentType":18838,"locale":29},{"sys":18835},{"type":12,"linkType":13,"id":14},{"sys":18837},{"id":21,"type":12,"linkType":22},{"sys":18839},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":18841,"metaTitle":444,"metaDescription":445,"mainTitle":18842,"subtitle":463,"heroImage":18857,"ctaButton":486,"ctaLink":487},[443],{"data":18843,"content":18844,"nodeType":75},{},[18845,18851],{"data":18846,"content":18847,"nodeType":456},{},[18848],{"data":18849,"marks":18850,"value":455,"nodeType":83},{},[],{"data":18852,"content":18853,"nodeType":88},{},[18854],{"data":18855,"marks":18856,"value":117,"nodeType":83},{},[],{"metadata":18858,"sys":18861,"fields":18866},{"tags":18859,"concepts":18860},[],[],{"space":18862,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":18864,"publishedVersion":63,"revision":45,"locale":29},{"sys":18863},{"type":12,"linkType":13,"id":14},{"sys":18865},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":18867},{"url":478,"details":18868,"fileName":484,"contentType":485},{"size":480,"image":18869},{"width":482,"height":483},{"sys":18871,"fields":18874},{"id":18872,"createdAt":18873},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":18875,"slug":18876,"articleIntro":18875,"category":18877},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[18878],{"metadata":18879,"sys":18882,"fields":18889},{"tags":18880,"concepts":18881},[],[],{"space":18883,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":18885,"publishedVersion":434,"revision":63,"contentType":18887,"locale":29},{"sys":18884},{"type":12,"linkType":13,"id":14},{"sys":18886},{"id":21,"type":12,"linkType":22},{"sys":18888},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":18890,"metaTitle":444,"metaDescription":445,"mainTitle":18891,"subtitle":463,"heroImage":18906,"ctaButton":486,"ctaLink":487},[443],{"data":18892,"content":18893,"nodeType":75},{},[18894,18900],{"data":18895,"content":18896,"nodeType":456},{},[18897],{"data":18898,"marks":18899,"value":455,"nodeType":83},{},[],{"data":18901,"content":18902,"nodeType":88},{},[18903],{"data":18904,"marks":18905,"value":117,"nodeType":83},{},[],{"metadata":18907,"sys":18910,"fields":18915},{"tags":18908,"concepts":18909},[],[],{"space":18911,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":18913,"publishedVersion":63,"revision":45,"locale":29},{"sys":18912},{"type":12,"linkType":13,"id":14},{"sys":18914},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":18916},{"url":478,"details":18917,"fileName":484,"contentType":485},{"size":480,"image":18918},{"width":482,"height":483},{"sys":18920,"fields":18923},{"id":18921,"createdAt":18922},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":18924,"slug":18925,"articleIntro":-1,"category":18926},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[18927],{"metadata":18928,"sys":18931,"fields":18938},{"tags":18929,"concepts":18930},[],[],{"space":18932,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":18934,"publishedVersion":434,"revision":63,"contentType":18936,"locale":29},{"sys":18933},{"type":12,"linkType":13,"id":14},{"sys":18935},{"id":21,"type":12,"linkType":22},{"sys":18937},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":18939,"metaTitle":444,"metaDescription":445,"mainTitle":18940,"subtitle":463,"heroImage":18955,"ctaButton":486,"ctaLink":487},[443],{"data":18941,"content":18942,"nodeType":75},{},[18943,18949],{"data":18944,"content":18945,"nodeType":456},{},[18946],{"data":18947,"marks":18948,"value":455,"nodeType":83},{},[],{"data":18950,"content":18951,"nodeType":88},{},[18952],{"data":18953,"marks":18954,"value":117,"nodeType":83},{},[],{"metadata":18956,"sys":18959,"fields":18964},{"tags":18957,"concepts":18958},[],[],{"space":18960,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":18962,"publishedVersion":63,"revision":45,"locale":29},{"sys":18961},{"type":12,"linkType":13,"id":14},{"sys":18963},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":18965},{"url":478,"details":18966,"fileName":484,"contentType":485},{"size":480,"image":18967},{"width":482,"height":483},{"sys":18969,"fields":18972},{"id":18970,"createdAt":18971},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":18973,"slug":18974,"articleIntro":18973,"category":18975},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[18976],{"metadata":18977,"sys":18980,"fields":18987},{"tags":18978,"concepts":18979},[],[],{"space":18981,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":18983,"publishedVersion":434,"revision":63,"contentType":18985,"locale":29},{"sys":18982},{"type":12,"linkType":13,"id":14},{"sys":18984},{"id":21,"type":12,"linkType":22},{"sys":18986},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":18988,"metaTitle":444,"metaDescription":445,"mainTitle":18989,"subtitle":463,"heroImage":19004,"ctaButton":486,"ctaLink":487},[443],{"data":18990,"content":18991,"nodeType":75},{},[18992,18998],{"data":18993,"content":18994,"nodeType":456},{},[18995],{"data":18996,"marks":18997,"value":455,"nodeType":83},{},[],{"data":18999,"content":19000,"nodeType":88},{},[19001],{"data":19002,"marks":19003,"value":117,"nodeType":83},{},[],{"metadata":19005,"sys":19008,"fields":19013},{"tags":19006,"concepts":19007},[],[],{"space":19009,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":19011,"publishedVersion":63,"revision":45,"locale":29},{"sys":19010},{"type":12,"linkType":13,"id":14},{"sys":19012},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":19014},{"url":478,"details":19015,"fileName":484,"contentType":485},{"size":480,"image":19016},{"width":482,"height":483},{"sys":19018,"fields":19021},{"id":19019,"createdAt":19020},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":19022,"slug":19023,"articleIntro":-1,"category":19024},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[19025],{"metadata":19026,"sys":19029,"fields":19036},{"tags":19027,"concepts":19028},[],[],{"space":19030,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":19032,"publishedVersion":434,"revision":63,"contentType":19034,"locale":29},{"sys":19031},{"type":12,"linkType":13,"id":14},{"sys":19033},{"id":21,"type":12,"linkType":22},{"sys":19035},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":19037,"metaTitle":444,"metaDescription":445,"mainTitle":19038,"subtitle":463,"heroImage":19053,"ctaButton":486,"ctaLink":487},[443],{"data":19039,"content":19040,"nodeType":75},{},[19041,19047],{"data":19042,"content":19043,"nodeType":456},{},[19044],{"data":19045,"marks":19046,"value":455,"nodeType":83},{},[],{"data":19048,"content":19049,"nodeType":88},{},[19050],{"data":19051,"marks":19052,"value":117,"nodeType":83},{},[],{"metadata":19054,"sys":19057,"fields":19062},{"tags":19055,"concepts":19056},[],[],{"space":19058,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":19060,"publishedVersion":63,"revision":45,"locale":29},{"sys":19059},{"type":12,"linkType":13,"id":14},{"sys":19061},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":19063},{"url":478,"details":19064,"fileName":484,"contentType":485},{"size":480,"image":19065},{"width":482,"height":483},{"sys":19067,"fields":19070},{"id":19068,"createdAt":19069},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":19071,"slug":19072,"articleIntro":-1,"category":19073},"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",[19074],{"metadata":19075,"sys":19078,"fields":19085},{"tags":19076,"concepts":19077},[],[],{"space":19079,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":19081,"publishedVersion":434,"revision":63,"contentType":19083,"locale":29},{"sys":19080},{"type":12,"linkType":13,"id":14},{"sys":19082},{"id":21,"type":12,"linkType":22},{"sys":19084},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":19086,"metaTitle":444,"metaDescription":445,"mainTitle":19087,"subtitle":463,"heroImage":19102,"ctaButton":486,"ctaLink":487},[443],{"data":19088,"content":19089,"nodeType":75},{},[19090,19096],{"data":19091,"content":19092,"nodeType":456},{},[19093],{"data":19094,"marks":19095,"value":455,"nodeType":83},{},[],{"data":19097,"content":19098,"nodeType":88},{},[19099],{"data":19100,"marks":19101,"value":117,"nodeType":83},{},[],{"metadata":19103,"sys":19106,"fields":19111},{"tags":19104,"concepts":19105},[],[],{"space":19107,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":19109,"publishedVersion":63,"revision":45,"locale":29},{"sys":19108},{"type":12,"linkType":13,"id":14},{"sys":19110},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":19112},{"url":478,"details":19113,"fileName":484,"contentType":485},{"size":480,"image":19114},{"width":482,"height":483},{"sys":19116,"fields":19119},{"id":19117,"createdAt":19118},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":19120,"slug":19121,"articleIntro":19120,"category":19122},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[19123],{"metadata":19124,"sys":19127,"fields":19134},{"tags":19125,"concepts":19126},[],[],{"space":19128,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":19130,"publishedVersion":434,"revision":63,"contentType":19132,"locale":29},{"sys":19129},{"type":12,"linkType":13,"id":14},{"sys":19131},{"id":21,"type":12,"linkType":22},{"sys":19133},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":19135,"metaTitle":444,"metaDescription":445,"mainTitle":19136,"subtitle":463,"heroImage":19151,"ctaButton":486,"ctaLink":487},[443],{"data":19137,"content":19138,"nodeType":75},{},[19139,19145],{"data":19140,"content":19141,"nodeType":456},{},[19142],{"data":19143,"marks":19144,"value":455,"nodeType":83},{},[],{"data":19146,"content":19147,"nodeType":88},{},[19148],{"data":19149,"marks":19150,"value":117,"nodeType":83},{},[],{"metadata":19152,"sys":19155,"fields":19160},{"tags":19153,"concepts":19154},[],[],{"space":19156,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":19158,"publishedVersion":63,"revision":45,"locale":29},{"sys":19157},{"type":12,"linkType":13,"id":14},{"sys":19159},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":19161},{"url":478,"details":19162,"fileName":484,"contentType":485},{"size":480,"image":19163},{"width":482,"height":483},{"sys":19165,"fields":19168},{"id":19166,"createdAt":19167},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":19169,"slug":19170,"articleIntro":19169,"category":19171},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[19172],{"metadata":19173,"sys":19176,"fields":19183},{"tags":19174,"concepts":19175},[],[],{"space":19177,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":19179,"publishedVersion":434,"revision":63,"contentType":19181,"locale":29},{"sys":19178},{"type":12,"linkType":13,"id":14},{"sys":19180},{"id":21,"type":12,"linkType":22},{"sys":19182},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":19184,"metaTitle":444,"metaDescription":445,"mainTitle":19185,"subtitle":463,"heroImage":19200,"ctaButton":486,"ctaLink":487},[443],{"data":19186,"content":19187,"nodeType":75},{},[19188,19194],{"data":19189,"content":19190,"nodeType":456},{},[19191],{"data":19192,"marks":19193,"value":455,"nodeType":83},{},[],{"data":19195,"content":19196,"nodeType":88},{},[19197],{"data":19198,"marks":19199,"value":117,"nodeType":83},{},[],{"metadata":19201,"sys":19204,"fields":19209},{"tags":19202,"concepts":19203},[],[],{"space":19205,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":19207,"publishedVersion":63,"revision":45,"locale":29},{"sys":19206},{"type":12,"linkType":13,"id":14},{"sys":19208},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":19210},{"url":478,"details":19211,"fileName":484,"contentType":485},{"size":480,"image":19212},{"width":482,"height":483},{"sys":19214,"fields":19217},{"id":19215,"createdAt":19216},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":19218,"slug":19219,"articleIntro":19218,"category":19220},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[19221],{"metadata":19222,"sys":19225,"fields":19232},{"tags":19223,"concepts":19224},[],[],{"space":19226,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":19228,"publishedVersion":434,"revision":63,"contentType":19230,"locale":29},{"sys":19227},{"type":12,"linkType":13,"id":14},{"sys":19229},{"id":21,"type":12,"linkType":22},{"sys":19231},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":19233,"metaTitle":444,"metaDescription":445,"mainTitle":19234,"subtitle":463,"heroImage":19249,"ctaButton":486,"ctaLink":487},[443],{"data":19235,"content":19236,"nodeType":75},{},[19237,19243],{"data":19238,"content":19239,"nodeType":456},{},[19240],{"data":19241,"marks":19242,"value":455,"nodeType":83},{},[],{"data":19244,"content":19245,"nodeType":88},{},[19246],{"data":19247,"marks":19248,"value":117,"nodeType":83},{},[],{"metadata":19250,"sys":19253,"fields":19258},{"tags":19251,"concepts":19252},[],[],{"space":19254,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":19256,"publishedVersion":63,"revision":45,"locale":29},{"sys":19255},{"type":12,"linkType":13,"id":14},{"sys":19257},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":19259},{"url":478,"details":19260,"fileName":484,"contentType":485},{"size":480,"image":19261},{"width":482,"height":483},{"sys":19263,"fields":19266},{"id":19264,"createdAt":19265},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":19267,"slug":19268,"articleIntro":19267,"category":19269},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[19270],{"metadata":19271,"sys":19274,"fields":19281},{"tags":19272,"concepts":19273},[],[],{"space":19275,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":19277,"publishedVersion":434,"revision":63,"contentType":19279,"locale":29},{"sys":19276},{"type":12,"linkType":13,"id":14},{"sys":19278},{"id":21,"type":12,"linkType":22},{"sys":19280},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":19282,"metaTitle":444,"metaDescription":445,"mainTitle":19283,"subtitle":463,"heroImage":19298,"ctaButton":486,"ctaLink":487},[443],{"data":19284,"content":19285,"nodeType":75},{},[19286,19292],{"data":19287,"content":19288,"nodeType":456},{},[19289],{"data":19290,"marks":19291,"value":455,"nodeType":83},{},[],{"data":19293,"content":19294,"nodeType":88},{},[19295],{"data":19296,"marks":19297,"value":117,"nodeType":83},{},[],{"metadata":19299,"sys":19302,"fields":19307},{"tags":19300,"concepts":19301},[],[],{"space":19303,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":19305,"publishedVersion":63,"revision":45,"locale":29},{"sys":19304},{"type":12,"linkType":13,"id":14},{"sys":19306},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":19308},{"url":478,"details":19309,"fileName":484,"contentType":485},{"size":480,"image":19310},{"width":482,"height":483},{"sys":19312,"fields":19315},{"id":19313,"createdAt":19314},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":19316,"slug":19317,"articleIntro":-1,"category":19318},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[19319],{"metadata":19320,"sys":19323,"fields":19330},{"tags":19321,"concepts":19322},[],[],{"space":19324,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":19326,"publishedVersion":434,"revision":63,"contentType":19328,"locale":29},{"sys":19325},{"type":12,"linkType":13,"id":14},{"sys":19327},{"id":21,"type":12,"linkType":22},{"sys":19329},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":19331,"metaTitle":444,"metaDescription":445,"mainTitle":19332,"subtitle":463,"heroImage":19347,"ctaButton":486,"ctaLink":487},[443],{"data":19333,"content":19334,"nodeType":75},{},[19335,19341],{"data":19336,"content":19337,"nodeType":456},{},[19338],{"data":19339,"marks":19340,"value":455,"nodeType":83},{},[],{"data":19342,"content":19343,"nodeType":88},{},[19344],{"data":19345,"marks":19346,"value":117,"nodeType":83},{},[],{"metadata":19348,"sys":19351,"fields":19356},{"tags":19349,"concepts":19350},[],[],{"space":19352,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":19354,"publishedVersion":63,"revision":45,"locale":29},{"sys":19353},{"type":12,"linkType":13,"id":14},{"sys":19355},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":19357},{"url":478,"details":19358,"fileName":484,"contentType":485},{"size":480,"image":19359},{"width":482,"height":483},{"sys":19361,"fields":19364},{"id":19362,"createdAt":19363},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":19365,"slug":19366,"articleIntro":19365,"category":19367},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[19368],{"metadata":19369,"sys":19372,"fields":19379},{"tags":19370,"concepts":19371},[],[],{"space":19373,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":19375,"publishedVersion":434,"revision":63,"contentType":19377,"locale":29},{"sys":19374},{"type":12,"linkType":13,"id":14},{"sys":19376},{"id":21,"type":12,"linkType":22},{"sys":19378},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":19380,"metaTitle":444,"metaDescription":445,"mainTitle":19381,"subtitle":463,"heroImage":19396,"ctaButton":486,"ctaLink":487},[443],{"data":19382,"content":19383,"nodeType":75},{},[19384,19390],{"data":19385,"content":19386,"nodeType":456},{},[19387],{"data":19388,"marks":19389,"value":455,"nodeType":83},{},[],{"data":19391,"content":19392,"nodeType":88},{},[19393],{"data":19394,"marks":19395,"value":117,"nodeType":83},{},[],{"metadata":19397,"sys":19400,"fields":19405},{"tags":19398,"concepts":19399},[],[],{"space":19401,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":19403,"publishedVersion":63,"revision":45,"locale":29},{"sys":19402},{"type":12,"linkType":13,"id":14},{"sys":19404},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":19406},{"url":478,"details":19407,"fileName":484,"contentType":485},{"size":480,"image":19408},{"width":482,"height":483},{"sys":19410,"fields":19413},{"id":19411,"createdAt":19412},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":19414,"slug":19415,"articleIntro":19414,"category":19416},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[19417],{"metadata":19418,"sys":19421,"fields":19428},{"tags":19419,"concepts":19420},[],[],{"space":19422,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":19424,"publishedVersion":434,"revision":63,"contentType":19426,"locale":29},{"sys":19423},{"type":12,"linkType":13,"id":14},{"sys":19425},{"id":21,"type":12,"linkType":22},{"sys":19427},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":19429,"metaTitle":444,"metaDescription":445,"mainTitle":19430,"subtitle":463,"heroImage":19445,"ctaButton":486,"ctaLink":487},[443],{"data":19431,"content":19432,"nodeType":75},{},[19433,19439],{"data":19434,"content":19435,"nodeType":456},{},[19436],{"data":19437,"marks":19438,"value":455,"nodeType":83},{},[],{"data":19440,"content":19441,"nodeType":88},{},[19442],{"data":19443,"marks":19444,"value":117,"nodeType":83},{},[],{"metadata":19446,"sys":19449,"fields":19454},{"tags":19447,"concepts":19448},[],[],{"space":19450,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":19452,"publishedVersion":63,"revision":45,"locale":29},{"sys":19451},{"type":12,"linkType":13,"id":14},{"sys":19453},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":19455},{"url":478,"details":19456,"fileName":484,"contentType":485},{"size":480,"image":19457},{"width":482,"height":483},{"sys":19459,"fields":19462},{"id":19460,"createdAt":19461},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":19463,"slug":19464,"articleIntro":19463,"category":19465},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[19466],{"metadata":19467,"sys":19470,"fields":19477},{"tags":19468,"concepts":19469},[],[],{"space":19471,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":19473,"publishedVersion":434,"revision":63,"contentType":19475,"locale":29},{"sys":19472},{"type":12,"linkType":13,"id":14},{"sys":19474},{"id":21,"type":12,"linkType":22},{"sys":19476},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":19478,"metaTitle":444,"metaDescription":445,"mainTitle":19479,"subtitle":463,"heroImage":19494,"ctaButton":486,"ctaLink":487},[443],{"data":19480,"content":19481,"nodeType":75},{},[19482,19488],{"data":19483,"content":19484,"nodeType":456},{},[19485],{"data":19486,"marks":19487,"value":455,"nodeType":83},{},[],{"data":19489,"content":19490,"nodeType":88},{},[19491],{"data":19492,"marks":19493,"value":117,"nodeType":83},{},[],{"metadata":19495,"sys":19498,"fields":19503},{"tags":19496,"concepts":19497},[],[],{"space":19499,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":19501,"publishedVersion":63,"revision":45,"locale":29},{"sys":19500},{"type":12,"linkType":13,"id":14},{"sys":19502},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":19504},{"url":478,"details":19505,"fileName":484,"contentType":485},{"size":480,"image":19506},{"width":482,"height":483},{"sys":19508,"fields":19511},{"id":19509,"createdAt":19510},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":19512,"slug":19513,"articleIntro":19512,"category":19514},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[19515],{"metadata":19516,"sys":19519,"fields":19526},{"tags":19517,"concepts":19518},[],[],{"space":19520,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":19522,"publishedVersion":434,"revision":63,"contentType":19524,"locale":29},{"sys":19521},{"type":12,"linkType":13,"id":14},{"sys":19523},{"id":21,"type":12,"linkType":22},{"sys":19525},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":19527,"metaTitle":444,"metaDescription":445,"mainTitle":19528,"subtitle":463,"heroImage":19543,"ctaButton":486,"ctaLink":487},[443],{"data":19529,"content":19530,"nodeType":75},{},[19531,19537],{"data":19532,"content":19533,"nodeType":456},{},[19534],{"data":19535,"marks":19536,"value":455,"nodeType":83},{},[],{"data":19538,"content":19539,"nodeType":88},{},[19540],{"data":19541,"marks":19542,"value":117,"nodeType":83},{},[],{"metadata":19544,"sys":19547,"fields":19552},{"tags":19545,"concepts":19546},[],[],{"space":19548,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":19550,"publishedVersion":63,"revision":45,"locale":29},{"sys":19549},{"type":12,"linkType":13,"id":14},{"sys":19551},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":19553},{"url":478,"details":19554,"fileName":484,"contentType":485},{"size":480,"image":19555},{"width":482,"height":483},{"sys":19557,"fields":19560},{"id":19558,"createdAt":19559},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":19561,"slug":19562,"articleIntro":19561,"category":19563},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[19564],{"metadata":19565,"sys":19568,"fields":19575},{"tags":19566,"concepts":19567},[],[],{"space":19569,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":19571,"publishedVersion":434,"revision":63,"contentType":19573,"locale":29},{"sys":19570},{"type":12,"linkType":13,"id":14},{"sys":19572},{"id":21,"type":12,"linkType":22},{"sys":19574},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":19576,"metaTitle":444,"metaDescription":445,"mainTitle":19577,"subtitle":463,"heroImage":19592,"ctaButton":486,"ctaLink":487},[443],{"data":19578,"content":19579,"nodeType":75},{},[19580,19586],{"data":19581,"content":19582,"nodeType":456},{},[19583],{"data":19584,"marks":19585,"value":455,"nodeType":83},{},[],{"data":19587,"content":19588,"nodeType":88},{},[19589],{"data":19590,"marks":19591,"value":117,"nodeType":83},{},[],{"metadata":19593,"sys":19596,"fields":19601},{"tags":19594,"concepts":19595},[],[],{"space":19597,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":19599,"publishedVersion":63,"revision":45,"locale":29},{"sys":19598},{"type":12,"linkType":13,"id":14},{"sys":19600},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":19602},{"url":478,"details":19603,"fileName":484,"contentType":485},{"size":480,"image":19604},{"width":482,"height":483},{"sys":19606,"fields":19609},{"id":19607,"createdAt":19608},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":19610,"slug":19611,"articleIntro":19610,"category":19612},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[19613],{"metadata":19614,"sys":19617,"fields":19624},{"tags":19615,"concepts":19616},[],[],{"space":19618,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":19620,"publishedVersion":434,"revision":63,"contentType":19622,"locale":29},{"sys":19619},{"type":12,"linkType":13,"id":14},{"sys":19621},{"id":21,"type":12,"linkType":22},{"sys":19623},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":19625,"metaTitle":444,"metaDescription":445,"mainTitle":19626,"subtitle":463,"heroImage":19641,"ctaButton":486,"ctaLink":487},[443],{"data":19627,"content":19628,"nodeType":75},{},[19629,19635],{"data":19630,"content":19631,"nodeType":456},{},[19632],{"data":19633,"marks":19634,"value":455,"nodeType":83},{},[],{"data":19636,"content":19637,"nodeType":88},{},[19638],{"data":19639,"marks":19640,"value":117,"nodeType":83},{},[],{"metadata":19642,"sys":19645,"fields":19650},{"tags":19643,"concepts":19644},[],[],{"space":19646,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":19648,"publishedVersion":63,"revision":45,"locale":29},{"sys":19647},{"type":12,"linkType":13,"id":14},{"sys":19649},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":19651},{"url":478,"details":19652,"fileName":484,"contentType":485},{"size":480,"image":19653},{"width":482,"height":483},{"sys":19655,"fields":19658},{"id":19656,"createdAt":19657},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":19659,"slug":19660,"articleIntro":19659,"category":19661},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[19662],{"metadata":19663,"sys":19666,"fields":19673},{"tags":19664,"concepts":19665},[],[],{"space":19667,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":19669,"publishedVersion":434,"revision":63,"contentType":19671,"locale":29},{"sys":19668},{"type":12,"linkType":13,"id":14},{"sys":19670},{"id":21,"type":12,"linkType":22},{"sys":19672},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":19674,"metaTitle":444,"metaDescription":445,"mainTitle":19675,"subtitle":463,"heroImage":19690,"ctaButton":486,"ctaLink":487},[443],{"data":19676,"content":19677,"nodeType":75},{},[19678,19684],{"data":19679,"content":19680,"nodeType":456},{},[19681],{"data":19682,"marks":19683,"value":455,"nodeType":83},{},[],{"data":19685,"content":19686,"nodeType":88},{},[19687],{"data":19688,"marks":19689,"value":117,"nodeType":83},{},[],{"metadata":19691,"sys":19694,"fields":19699},{"tags":19692,"concepts":19693},[],[],{"space":19695,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":19697,"publishedVersion":63,"revision":45,"locale":29},{"sys":19696},{"type":12,"linkType":13,"id":14},{"sys":19698},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":19700},{"url":478,"details":19701,"fileName":484,"contentType":485},{"size":480,"image":19702},{"width":482,"height":483},{"sys":19704,"fields":19707},{"id":19705,"createdAt":19706},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":19708,"slug":19709,"articleIntro":19708,"category":19710},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[19711],{"metadata":19712,"sys":19715,"fields":19722},{"tags":19713,"concepts":19714},[],[],{"space":19716,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":19718,"publishedVersion":434,"revision":63,"contentType":19720,"locale":29},{"sys":19717},{"type":12,"linkType":13,"id":14},{"sys":19719},{"id":21,"type":12,"linkType":22},{"sys":19721},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":19723,"metaTitle":444,"metaDescription":445,"mainTitle":19724,"subtitle":463,"heroImage":19739,"ctaButton":486,"ctaLink":487},[443],{"data":19725,"content":19726,"nodeType":75},{},[19727,19733],{"data":19728,"content":19729,"nodeType":456},{},[19730],{"data":19731,"marks":19732,"value":455,"nodeType":83},{},[],{"data":19734,"content":19735,"nodeType":88},{},[19736],{"data":19737,"marks":19738,"value":117,"nodeType":83},{},[],{"metadata":19740,"sys":19743,"fields":19748},{"tags":19741,"concepts":19742},[],[],{"space":19744,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":19746,"publishedVersion":63,"revision":45,"locale":29},{"sys":19745},{"type":12,"linkType":13,"id":14},{"sys":19747},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":19749},{"url":478,"details":19750,"fileName":484,"contentType":485},{"size":480,"image":19751},{"width":482,"height":483},{"sys":19753,"fields":19756},{"id":19754,"createdAt":19755},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":19757,"slug":19758,"articleIntro":19757,"category":19759},"Compte 508 - Obligations","compte-508-obligations",[19760],{"metadata":19761,"sys":19764,"fields":19771},{"tags":19762,"concepts":19763},[],[],{"space":19765,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":19767,"publishedVersion":434,"revision":63,"contentType":19769,"locale":29},{"sys":19766},{"type":12,"linkType":13,"id":14},{"sys":19768},{"id":21,"type":12,"linkType":22},{"sys":19770},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":19772,"metaTitle":444,"metaDescription":445,"mainTitle":19773,"subtitle":463,"heroImage":19788,"ctaButton":486,"ctaLink":487},[443],{"data":19774,"content":19775,"nodeType":75},{},[19776,19782],{"data":19777,"content":19778,"nodeType":456},{},[19779],{"data":19780,"marks":19781,"value":455,"nodeType":83},{},[],{"data":19783,"content":19784,"nodeType":88},{},[19785],{"data":19786,"marks":19787,"value":117,"nodeType":83},{},[],{"metadata":19789,"sys":19792,"fields":19797},{"tags":19790,"concepts":19791},[],[],{"space":19793,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":19795,"publishedVersion":63,"revision":45,"locale":29},{"sys":19794},{"type":12,"linkType":13,"id":14},{"sys":19796},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":19798},{"url":478,"details":19799,"fileName":484,"contentType":485},{"size":480,"image":19800},{"width":482,"height":483},{"sys":19802,"fields":19805},{"id":19803,"createdAt":19804},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":19806,"slug":19807,"articleIntro":19808,"category":19809},"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.",[19810],{"metadata":19811,"sys":19814,"fields":19821},{"tags":19812,"concepts":19813},[],[],{"space":19815,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":19817,"publishedVersion":434,"revision":63,"contentType":19819,"locale":29},{"sys":19816},{"type":12,"linkType":13,"id":14},{"sys":19818},{"id":21,"type":12,"linkType":22},{"sys":19820},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":19822,"metaTitle":444,"metaDescription":445,"mainTitle":19823,"subtitle":463,"heroImage":19838,"ctaButton":486,"ctaLink":487},[443],{"data":19824,"content":19825,"nodeType":75},{},[19826,19832],{"data":19827,"content":19828,"nodeType":456},{},[19829],{"data":19830,"marks":19831,"value":455,"nodeType":83},{},[],{"data":19833,"content":19834,"nodeType":88},{},[19835],{"data":19836,"marks":19837,"value":117,"nodeType":83},{},[],{"metadata":19839,"sys":19842,"fields":19847},{"tags":19840,"concepts":19841},[],[],{"space":19843,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":19845,"publishedVersion":63,"revision":45,"locale":29},{"sys":19844},{"type":12,"linkType":13,"id":14},{"sys":19846},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":19848},{"url":478,"details":19849,"fileName":484,"contentType":485},{"size":480,"image":19850},{"width":482,"height":483},{"sys":19852,"fields":19855},{"id":19853,"createdAt":19854},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":19856,"slug":19857,"articleIntro":19856,"category":19858},"Compte 213 - Constructions","compte-213-constructions",[19859],{"metadata":19860,"sys":19863,"fields":19870},{"tags":19861,"concepts":19862},[],[],{"space":19864,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":19866,"publishedVersion":434,"revision":63,"contentType":19868,"locale":29},{"sys":19865},{"type":12,"linkType":13,"id":14},{"sys":19867},{"id":21,"type":12,"linkType":22},{"sys":19869},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":19871,"metaTitle":444,"metaDescription":445,"mainTitle":19872,"subtitle":463,"heroImage":19887,"ctaButton":486,"ctaLink":487},[443],{"data":19873,"content":19874,"nodeType":75},{},[19875,19881],{"data":19876,"content":19877,"nodeType":456},{},[19878],{"data":19879,"marks":19880,"value":455,"nodeType":83},{},[],{"data":19882,"content":19883,"nodeType":88},{},[19884],{"data":19885,"marks":19886,"value":117,"nodeType":83},{},[],{"metadata":19888,"sys":19891,"fields":19896},{"tags":19889,"concepts":19890},[],[],{"space":19892,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":19894,"publishedVersion":63,"revision":45,"locale":29},{"sys":19893},{"type":12,"linkType":13,"id":14},{"sys":19895},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":19897},{"url":478,"details":19898,"fileName":484,"contentType":485},{"size":480,"image":19899},{"width":482,"height":483},{"sys":19901,"fields":19904},{"id":19902,"createdAt":19903},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":19905,"slug":19906,"articleIntro":19905,"category":19907},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[19908],{"metadata":19909,"sys":19912,"fields":19919},{"tags":19910,"concepts":19911},[],[],{"space":19913,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":19915,"publishedVersion":434,"revision":63,"contentType":19917,"locale":29},{"sys":19914},{"type":12,"linkType":13,"id":14},{"sys":19916},{"id":21,"type":12,"linkType":22},{"sys":19918},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":19920,"metaTitle":444,"metaDescription":445,"mainTitle":19921,"subtitle":463,"heroImage":19936,"ctaButton":486,"ctaLink":487},[443],{"data":19922,"content":19923,"nodeType":75},{},[19924,19930],{"data":19925,"content":19926,"nodeType":456},{},[19927],{"data":19928,"marks":19929,"value":455,"nodeType":83},{},[],{"data":19931,"content":19932,"nodeType":88},{},[19933],{"data":19934,"marks":19935,"value":117,"nodeType":83},{},[],{"metadata":19937,"sys":19940,"fields":19945},{"tags":19938,"concepts":19939},[],[],{"space":19941,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":19943,"publishedVersion":63,"revision":45,"locale":29},{"sys":19942},{"type":12,"linkType":13,"id":14},{"sys":19944},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":19946},{"url":478,"details":19947,"fileName":484,"contentType":485},{"size":480,"image":19948},{"width":482,"height":483},{"sys":19950,"fields":19953},{"id":19951,"createdAt":19952},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":19954,"slug":19955,"articleIntro":19954,"category":19956},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[19957],{"metadata":19958,"sys":19961,"fields":19968},{"tags":19959,"concepts":19960},[],[],{"space":19962,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":19964,"publishedVersion":434,"revision":63,"contentType":19966,"locale":29},{"sys":19963},{"type":12,"linkType":13,"id":14},{"sys":19965},{"id":21,"type":12,"linkType":22},{"sys":19967},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":19969,"metaTitle":444,"metaDescription":445,"mainTitle":19970,"subtitle":463,"heroImage":19985,"ctaButton":486,"ctaLink":487},[443],{"data":19971,"content":19972,"nodeType":75},{},[19973,19979],{"data":19974,"content":19975,"nodeType":456},{},[19976],{"data":19977,"marks":19978,"value":455,"nodeType":83},{},[],{"data":19980,"content":19981,"nodeType":88},{},[19982],{"data":19983,"marks":19984,"value":117,"nodeType":83},{},[],{"metadata":19986,"sys":19989,"fields":19994},{"tags":19987,"concepts":19988},[],[],{"space":19990,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":19992,"publishedVersion":63,"revision":45,"locale":29},{"sys":19991},{"type":12,"linkType":13,"id":14},{"sys":19993},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":19995},{"url":478,"details":19996,"fileName":484,"contentType":485},{"size":480,"image":19997},{"width":482,"height":483},{"sys":19999,"fields":20002},{"id":20000,"createdAt":20001},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":20003,"slug":20004,"articleIntro":20003,"category":20005},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[20006],{"metadata":20007,"sys":20010,"fields":20017},{"tags":20008,"concepts":20009},[],[],{"space":20011,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":20013,"publishedVersion":434,"revision":63,"contentType":20015,"locale":29},{"sys":20012},{"type":12,"linkType":13,"id":14},{"sys":20014},{"id":21,"type":12,"linkType":22},{"sys":20016},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":20018,"metaTitle":444,"metaDescription":445,"mainTitle":20019,"subtitle":463,"heroImage":20034,"ctaButton":486,"ctaLink":487},[443],{"data":20020,"content":20021,"nodeType":75},{},[20022,20028],{"data":20023,"content":20024,"nodeType":456},{},[20025],{"data":20026,"marks":20027,"value":455,"nodeType":83},{},[],{"data":20029,"content":20030,"nodeType":88},{},[20031],{"data":20032,"marks":20033,"value":117,"nodeType":83},{},[],{"metadata":20035,"sys":20038,"fields":20043},{"tags":20036,"concepts":20037},[],[],{"space":20039,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":20041,"publishedVersion":63,"revision":45,"locale":29},{"sys":20040},{"type":12,"linkType":13,"id":14},{"sys":20042},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":20044},{"url":478,"details":20045,"fileName":484,"contentType":485},{"size":480,"image":20046},{"width":482,"height":483},{"sys":20048,"fields":20051},{"id":20049,"createdAt":20050},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":20052,"slug":20053,"articleIntro":20052,"category":20054},"6021 - Matières consommables","compte-6021-matieres-consommables",[20055],{"metadata":20056,"sys":20059,"fields":20066},{"tags":20057,"concepts":20058},[],[],{"space":20060,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":20062,"publishedVersion":434,"revision":63,"contentType":20064,"locale":29},{"sys":20061},{"type":12,"linkType":13,"id":14},{"sys":20063},{"id":21,"type":12,"linkType":22},{"sys":20065},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":20067,"metaTitle":444,"metaDescription":445,"mainTitle":20068,"subtitle":463,"heroImage":20083,"ctaButton":486,"ctaLink":487},[443],{"data":20069,"content":20070,"nodeType":75},{},[20071,20077],{"data":20072,"content":20073,"nodeType":456},{},[20074],{"data":20075,"marks":20076,"value":455,"nodeType":83},{},[],{"data":20078,"content":20079,"nodeType":88},{},[20080],{"data":20081,"marks":20082,"value":117,"nodeType":83},{},[],{"metadata":20084,"sys":20087,"fields":20092},{"tags":20085,"concepts":20086},[],[],{"space":20088,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":20090,"publishedVersion":63,"revision":45,"locale":29},{"sys":20089},{"type":12,"linkType":13,"id":14},{"sys":20091},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":20093},{"url":478,"details":20094,"fileName":484,"contentType":485},{"size":480,"image":20095},{"width":482,"height":483},{"sys":20097,"fields":20100},{"id":20098,"createdAt":20099},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":20101,"slug":20102,"articleIntro":20101,"category":20103},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[20104],{"metadata":20105,"sys":20108,"fields":20115},{"tags":20106,"concepts":20107},[],[],{"space":20109,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":20111,"publishedVersion":434,"revision":63,"contentType":20113,"locale":29},{"sys":20110},{"type":12,"linkType":13,"id":14},{"sys":20112},{"id":21,"type":12,"linkType":22},{"sys":20114},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":20116,"metaTitle":444,"metaDescription":445,"mainTitle":20117,"subtitle":463,"heroImage":20132,"ctaButton":486,"ctaLink":487},[443],{"data":20118,"content":20119,"nodeType":75},{},[20120,20126],{"data":20121,"content":20122,"nodeType":456},{},[20123],{"data":20124,"marks":20125,"value":455,"nodeType":83},{},[],{"data":20127,"content":20128,"nodeType":88},{},[20129],{"data":20130,"marks":20131,"value":117,"nodeType":83},{},[],{"metadata":20133,"sys":20136,"fields":20141},{"tags":20134,"concepts":20135},[],[],{"space":20137,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":20139,"publishedVersion":63,"revision":45,"locale":29},{"sys":20138},{"type":12,"linkType":13,"id":14},{"sys":20140},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":20142},{"url":478,"details":20143,"fileName":484,"contentType":485},{"size":480,"image":20144},{"width":482,"height":483},{"sys":20146,"fields":20149},{"id":20147,"createdAt":20148},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":20150,"slug":20151,"articleIntro":20150,"category":20152},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[20153],{"metadata":20154,"sys":20157,"fields":20164},{"tags":20155,"concepts":20156},[],[],{"space":20158,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":20160,"publishedVersion":434,"revision":63,"contentType":20162,"locale":29},{"sys":20159},{"type":12,"linkType":13,"id":14},{"sys":20161},{"id":21,"type":12,"linkType":22},{"sys":20163},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":20165,"metaTitle":444,"metaDescription":445,"mainTitle":20166,"subtitle":463,"heroImage":20181,"ctaButton":486,"ctaLink":487},[443],{"data":20167,"content":20168,"nodeType":75},{},[20169,20175],{"data":20170,"content":20171,"nodeType":456},{},[20172],{"data":20173,"marks":20174,"value":455,"nodeType":83},{},[],{"data":20176,"content":20177,"nodeType":88},{},[20178],{"data":20179,"marks":20180,"value":117,"nodeType":83},{},[],{"metadata":20182,"sys":20185,"fields":20190},{"tags":20183,"concepts":20184},[],[],{"space":20186,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":20188,"publishedVersion":63,"revision":45,"locale":29},{"sys":20187},{"type":12,"linkType":13,"id":14},{"sys":20189},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":20191},{"url":478,"details":20192,"fileName":484,"contentType":485},{"size":480,"image":20193},{"width":482,"height":483},{"sys":20195,"fields":20198},{"id":20196,"createdAt":20197},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":20199,"slug":20200,"articleIntro":20199,"category":20201},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[20202],{"metadata":20203,"sys":20206,"fields":20213},{"tags":20204,"concepts":20205},[],[],{"space":20207,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":20209,"publishedVersion":434,"revision":63,"contentType":20211,"locale":29},{"sys":20208},{"type":12,"linkType":13,"id":14},{"sys":20210},{"id":21,"type":12,"linkType":22},{"sys":20212},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":20214,"metaTitle":444,"metaDescription":445,"mainTitle":20215,"subtitle":463,"heroImage":20230,"ctaButton":486,"ctaLink":487},[443],{"data":20216,"content":20217,"nodeType":75},{},[20218,20224],{"data":20219,"content":20220,"nodeType":456},{},[20221],{"data":20222,"marks":20223,"value":455,"nodeType":83},{},[],{"data":20225,"content":20226,"nodeType":88},{},[20227],{"data":20228,"marks":20229,"value":117,"nodeType":83},{},[],{"metadata":20231,"sys":20234,"fields":20239},{"tags":20232,"concepts":20233},[],[],{"space":20235,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":20237,"publishedVersion":63,"revision":45,"locale":29},{"sys":20236},{"type":12,"linkType":13,"id":14},{"sys":20238},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":20240},{"url":478,"details":20241,"fileName":484,"contentType":485},{"size":480,"image":20242},{"width":482,"height":483},{"sys":20244,"fields":20247},{"id":20245,"createdAt":20246},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":20248,"slug":20249,"articleIntro":20248,"category":20250},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[20251],{"metadata":20252,"sys":20255,"fields":20262},{"tags":20253,"concepts":20254},[],[],{"space":20256,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":20258,"publishedVersion":434,"revision":63,"contentType":20260,"locale":29},{"sys":20257},{"type":12,"linkType":13,"id":14},{"sys":20259},{"id":21,"type":12,"linkType":22},{"sys":20261},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":20263,"metaTitle":444,"metaDescription":445,"mainTitle":20264,"subtitle":463,"heroImage":20279,"ctaButton":486,"ctaLink":487},[443],{"data":20265,"content":20266,"nodeType":75},{},[20267,20273],{"data":20268,"content":20269,"nodeType":456},{},[20270],{"data":20271,"marks":20272,"value":455,"nodeType":83},{},[],{"data":20274,"content":20275,"nodeType":88},{},[20276],{"data":20277,"marks":20278,"value":117,"nodeType":83},{},[],{"metadata":20280,"sys":20283,"fields":20288},{"tags":20281,"concepts":20282},[],[],{"space":20284,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":20286,"publishedVersion":63,"revision":45,"locale":29},{"sys":20285},{"type":12,"linkType":13,"id":14},{"sys":20287},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":20289},{"url":478,"details":20290,"fileName":484,"contentType":485},{"size":480,"image":20291},{"width":482,"height":483},{"sys":20293,"fields":20296},{"id":20294,"createdAt":20295},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":20297,"slug":20298,"articleIntro":20297,"category":20299},"Compte 503 - Actions","compte-503-actions",[20300],{"metadata":20301,"sys":20304,"fields":20311},{"tags":20302,"concepts":20303},[],[],{"space":20305,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":20307,"publishedVersion":434,"revision":63,"contentType":20309,"locale":29},{"sys":20306},{"type":12,"linkType":13,"id":14},{"sys":20308},{"id":21,"type":12,"linkType":22},{"sys":20310},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":20312,"metaTitle":444,"metaDescription":445,"mainTitle":20313,"subtitle":463,"heroImage":20328,"ctaButton":486,"ctaLink":487},[443],{"data":20314,"content":20315,"nodeType":75},{},[20316,20322],{"data":20317,"content":20318,"nodeType":456},{},[20319],{"data":20320,"marks":20321,"value":455,"nodeType":83},{},[],{"data":20323,"content":20324,"nodeType":88},{},[20325],{"data":20326,"marks":20327,"value":117,"nodeType":83},{},[],{"metadata":20329,"sys":20332,"fields":20337},{"tags":20330,"concepts":20331},[],[],{"space":20333,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":20335,"publishedVersion":63,"revision":45,"locale":29},{"sys":20334},{"type":12,"linkType":13,"id":14},{"sys":20336},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":20338},{"url":478,"details":20339,"fileName":484,"contentType":485},{"size":480,"image":20340},{"width":482,"height":483},{"sys":20342,"fields":20345},{"id":20343,"createdAt":20344},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":20346,"slug":20347,"articleIntro":-1,"category":20348},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[20349],{"metadata":20350,"sys":20353,"fields":20360},{"tags":20351,"concepts":20352},[],[],{"space":20354,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":20356,"publishedVersion":434,"revision":63,"contentType":20358,"locale":29},{"sys":20355},{"type":12,"linkType":13,"id":14},{"sys":20357},{"id":21,"type":12,"linkType":22},{"sys":20359},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":20361,"metaTitle":444,"metaDescription":445,"mainTitle":20362,"subtitle":463,"heroImage":20377,"ctaButton":486,"ctaLink":487},[443],{"data":20363,"content":20364,"nodeType":75},{},[20365,20371],{"data":20366,"content":20367,"nodeType":456},{},[20368],{"data":20369,"marks":20370,"value":455,"nodeType":83},{},[],{"data":20372,"content":20373,"nodeType":88},{},[20374],{"data":20375,"marks":20376,"value":117,"nodeType":83},{},[],{"metadata":20378,"sys":20381,"fields":20386},{"tags":20379,"concepts":20380},[],[],{"space":20382,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":20384,"publishedVersion":63,"revision":45,"locale":29},{"sys":20383},{"type":12,"linkType":13,"id":14},{"sys":20385},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":20387},{"url":478,"details":20388,"fileName":484,"contentType":485},{"size":480,"image":20389},{"width":482,"height":483},{"sys":20391,"fields":20394},{"id":20392,"createdAt":20393},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":20395,"slug":20396,"articleIntro":20395,"category":20397},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[20398],{"metadata":20399,"sys":20402,"fields":20409},{"tags":20400,"concepts":20401},[],[],{"space":20403,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":20405,"publishedVersion":434,"revision":63,"contentType":20407,"locale":29},{"sys":20404},{"type":12,"linkType":13,"id":14},{"sys":20406},{"id":21,"type":12,"linkType":22},{"sys":20408},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":20410,"metaTitle":444,"metaDescription":445,"mainTitle":20411,"subtitle":463,"heroImage":20426,"ctaButton":486,"ctaLink":487},[443],{"data":20412,"content":20413,"nodeType":75},{},[20414,20420],{"data":20415,"content":20416,"nodeType":456},{},[20417],{"data":20418,"marks":20419,"value":455,"nodeType":83},{},[],{"data":20421,"content":20422,"nodeType":88},{},[20423],{"data":20424,"marks":20425,"value":117,"nodeType":83},{},[],{"metadata":20427,"sys":20430,"fields":20435},{"tags":20428,"concepts":20429},[],[],{"space":20431,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":20433,"publishedVersion":63,"revision":45,"locale":29},{"sys":20432},{"type":12,"linkType":13,"id":14},{"sys":20434},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":20436},{"url":478,"details":20437,"fileName":484,"contentType":485},{"size":480,"image":20438},{"width":482,"height":483},{"sys":20440,"fields":20443},{"id":20441,"createdAt":20442},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":20444,"slug":20445,"articleIntro":20444,"category":20446},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[20447],{"metadata":20448,"sys":20451,"fields":20458},{"tags":20449,"concepts":20450},[],[],{"space":20452,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":20454,"publishedVersion":434,"revision":63,"contentType":20456,"locale":29},{"sys":20453},{"type":12,"linkType":13,"id":14},{"sys":20455},{"id":21,"type":12,"linkType":22},{"sys":20457},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":20459,"metaTitle":444,"metaDescription":445,"mainTitle":20460,"subtitle":463,"heroImage":20475,"ctaButton":486,"ctaLink":487},[443],{"data":20461,"content":20462,"nodeType":75},{},[20463,20469],{"data":20464,"content":20465,"nodeType":456},{},[20466],{"data":20467,"marks":20468,"value":455,"nodeType":83},{},[],{"data":20470,"content":20471,"nodeType":88},{},[20472],{"data":20473,"marks":20474,"value":117,"nodeType":83},{},[],{"metadata":20476,"sys":20479,"fields":20484},{"tags":20477,"concepts":20478},[],[],{"space":20480,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":20482,"publishedVersion":63,"revision":45,"locale":29},{"sys":20481},{"type":12,"linkType":13,"id":14},{"sys":20483},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":20485},{"url":478,"details":20486,"fileName":484,"contentType":485},{"size":480,"image":20487},{"width":482,"height":483},{"sys":20489,"fields":20492},{"id":20490,"createdAt":20491},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":20493,"slug":20494,"articleIntro":20493,"category":20495},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[20496],{"metadata":20497,"sys":20500,"fields":20507},{"tags":20498,"concepts":20499},[],[],{"space":20501,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":20503,"publishedVersion":434,"revision":63,"contentType":20505,"locale":29},{"sys":20502},{"type":12,"linkType":13,"id":14},{"sys":20504},{"id":21,"type":12,"linkType":22},{"sys":20506},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":20508,"metaTitle":444,"metaDescription":445,"mainTitle":20509,"subtitle":463,"heroImage":20524,"ctaButton":486,"ctaLink":487},[443],{"data":20510,"content":20511,"nodeType":75},{},[20512,20518],{"data":20513,"content":20514,"nodeType":456},{},[20515],{"data":20516,"marks":20517,"value":455,"nodeType":83},{},[],{"data":20519,"content":20520,"nodeType":88},{},[20521],{"data":20522,"marks":20523,"value":117,"nodeType":83},{},[],{"metadata":20525,"sys":20528,"fields":20533},{"tags":20526,"concepts":20527},[],[],{"space":20529,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":20531,"publishedVersion":63,"revision":45,"locale":29},{"sys":20530},{"type":12,"linkType":13,"id":14},{"sys":20532},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":20534},{"url":478,"details":20535,"fileName":484,"contentType":485},{"size":480,"image":20536},{"width":482,"height":483},{"sys":20538,"fields":20541},{"id":20539,"createdAt":20540},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":20542,"slug":20543,"articleIntro":-1,"category":20544},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[20545],{"metadata":20546,"sys":20549,"fields":20556},{"tags":20547,"concepts":20548},[],[],{"space":20550,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":20552,"publishedVersion":434,"revision":63,"contentType":20554,"locale":29},{"sys":20551},{"type":12,"linkType":13,"id":14},{"sys":20553},{"id":21,"type":12,"linkType":22},{"sys":20555},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":20557,"metaTitle":444,"metaDescription":445,"mainTitle":20558,"subtitle":463,"heroImage":20573,"ctaButton":486,"ctaLink":487},[443],{"data":20559,"content":20560,"nodeType":75},{},[20561,20567],{"data":20562,"content":20563,"nodeType":456},{},[20564],{"data":20565,"marks":20566,"value":455,"nodeType":83},{},[],{"data":20568,"content":20569,"nodeType":88},{},[20570],{"data":20571,"marks":20572,"value":117,"nodeType":83},{},[],{"metadata":20574,"sys":20577,"fields":20582},{"tags":20575,"concepts":20576},[],[],{"space":20578,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":20580,"publishedVersion":63,"revision":45,"locale":29},{"sys":20579},{"type":12,"linkType":13,"id":14},{"sys":20581},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":20583},{"url":478,"details":20584,"fileName":484,"contentType":485},{"size":480,"image":20585},{"width":482,"height":483},{"sys":20587,"fields":20590},{"id":20588,"createdAt":20589},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":20591,"slug":20592,"articleIntro":20591,"category":20593},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[20594],{"metadata":20595,"sys":20598,"fields":20605},{"tags":20596,"concepts":20597},[],[],{"space":20599,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":20601,"publishedVersion":434,"revision":63,"contentType":20603,"locale":29},{"sys":20600},{"type":12,"linkType":13,"id":14},{"sys":20602},{"id":21,"type":12,"linkType":22},{"sys":20604},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":20606,"metaTitle":444,"metaDescription":445,"mainTitle":20607,"subtitle":463,"heroImage":20622,"ctaButton":486,"ctaLink":487},[443],{"data":20608,"content":20609,"nodeType":75},{},[20610,20616],{"data":20611,"content":20612,"nodeType":456},{},[20613],{"data":20614,"marks":20615,"value":455,"nodeType":83},{},[],{"data":20617,"content":20618,"nodeType":88},{},[20619],{"data":20620,"marks":20621,"value":117,"nodeType":83},{},[],{"metadata":20623,"sys":20626,"fields":20631},{"tags":20624,"concepts":20625},[],[],{"space":20627,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":20629,"publishedVersion":63,"revision":45,"locale":29},{"sys":20628},{"type":12,"linkType":13,"id":14},{"sys":20630},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":20632},{"url":478,"details":20633,"fileName":484,"contentType":485},{"size":480,"image":20634},{"width":482,"height":483},{"sys":20636,"fields":20639},{"id":20637,"createdAt":20638},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":20640,"slug":20641,"articleIntro":20640,"category":20642},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[20643],{"metadata":20644,"sys":20647,"fields":20654},{"tags":20645,"concepts":20646},[],[],{"space":20648,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":20650,"publishedVersion":434,"revision":63,"contentType":20652,"locale":29},{"sys":20649},{"type":12,"linkType":13,"id":14},{"sys":20651},{"id":21,"type":12,"linkType":22},{"sys":20653},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":20655,"metaTitle":444,"metaDescription":445,"mainTitle":20656,"subtitle":463,"heroImage":20671,"ctaButton":486,"ctaLink":487},[443],{"data":20657,"content":20658,"nodeType":75},{},[20659,20665],{"data":20660,"content":20661,"nodeType":456},{},[20662],{"data":20663,"marks":20664,"value":455,"nodeType":83},{},[],{"data":20666,"content":20667,"nodeType":88},{},[20668],{"data":20669,"marks":20670,"value":117,"nodeType":83},{},[],{"metadata":20672,"sys":20675,"fields":20680},{"tags":20673,"concepts":20674},[],[],{"space":20676,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":20678,"publishedVersion":63,"revision":45,"locale":29},{"sys":20677},{"type":12,"linkType":13,"id":14},{"sys":20679},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":20681},{"url":478,"details":20682,"fileName":484,"contentType":485},{"size":480,"image":20683},{"width":482,"height":483},{"sys":20685,"fields":20688},{"id":20686,"createdAt":20687},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":20689,"slug":20690,"articleIntro":20689,"category":20691},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[20692],{"metadata":20693,"sys":20696,"fields":20703},{"tags":20694,"concepts":20695},[],[],{"space":20697,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":20699,"publishedVersion":434,"revision":63,"contentType":20701,"locale":29},{"sys":20698},{"type":12,"linkType":13,"id":14},{"sys":20700},{"id":21,"type":12,"linkType":22},{"sys":20702},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":20704,"metaTitle":444,"metaDescription":445,"mainTitle":20705,"subtitle":463,"heroImage":20720,"ctaButton":486,"ctaLink":487},[443],{"data":20706,"content":20707,"nodeType":75},{},[20708,20714],{"data":20709,"content":20710,"nodeType":456},{},[20711],{"data":20712,"marks":20713,"value":455,"nodeType":83},{},[],{"data":20715,"content":20716,"nodeType":88},{},[20717],{"data":20718,"marks":20719,"value":117,"nodeType":83},{},[],{"metadata":20721,"sys":20724,"fields":20729},{"tags":20722,"concepts":20723},[],[],{"space":20725,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":20727,"publishedVersion":63,"revision":45,"locale":29},{"sys":20726},{"type":12,"linkType":13,"id":14},{"sys":20728},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":20730},{"url":478,"details":20731,"fileName":484,"contentType":485},{"size":480,"image":20732},{"width":482,"height":483},{"sys":20734,"fields":20737},{"id":20735,"createdAt":20736},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":20738,"slug":20739,"articleIntro":20738,"category":20740},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[20741],{"metadata":20742,"sys":20745,"fields":20752},{"tags":20743,"concepts":20744},[],[],{"space":20746,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":20748,"publishedVersion":434,"revision":63,"contentType":20750,"locale":29},{"sys":20747},{"type":12,"linkType":13,"id":14},{"sys":20749},{"id":21,"type":12,"linkType":22},{"sys":20751},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":20753,"metaTitle":444,"metaDescription":445,"mainTitle":20754,"subtitle":463,"heroImage":20769,"ctaButton":486,"ctaLink":487},[443],{"data":20755,"content":20756,"nodeType":75},{},[20757,20763],{"data":20758,"content":20759,"nodeType":456},{},[20760],{"data":20761,"marks":20762,"value":455,"nodeType":83},{},[],{"data":20764,"content":20765,"nodeType":88},{},[20766],{"data":20767,"marks":20768,"value":117,"nodeType":83},{},[],{"metadata":20770,"sys":20773,"fields":20778},{"tags":20771,"concepts":20772},[],[],{"space":20774,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":20776,"publishedVersion":63,"revision":45,"locale":29},{"sys":20775},{"type":12,"linkType":13,"id":14},{"sys":20777},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":20779},{"url":478,"details":20780,"fileName":484,"contentType":485},{"size":480,"image":20781},{"width":482,"height":483},{"sys":20783,"fields":20786},{"id":20784,"createdAt":20785},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":20787,"slug":20788,"articleIntro":20787,"category":20789},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[20790],{"metadata":20791,"sys":20794,"fields":20801},{"tags":20792,"concepts":20793},[],[],{"space":20795,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":20797,"publishedVersion":434,"revision":63,"contentType":20799,"locale":29},{"sys":20796},{"type":12,"linkType":13,"id":14},{"sys":20798},{"id":21,"type":12,"linkType":22},{"sys":20800},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":20802,"metaTitle":444,"metaDescription":445,"mainTitle":20803,"subtitle":463,"heroImage":20818,"ctaButton":486,"ctaLink":487},[443],{"data":20804,"content":20805,"nodeType":75},{},[20806,20812],{"data":20807,"content":20808,"nodeType":456},{},[20809],{"data":20810,"marks":20811,"value":455,"nodeType":83},{},[],{"data":20813,"content":20814,"nodeType":88},{},[20815],{"data":20816,"marks":20817,"value":117,"nodeType":83},{},[],{"metadata":20819,"sys":20822,"fields":20827},{"tags":20820,"concepts":20821},[],[],{"space":20823,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":20825,"publishedVersion":63,"revision":45,"locale":29},{"sys":20824},{"type":12,"linkType":13,"id":14},{"sys":20826},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":20828},{"url":478,"details":20829,"fileName":484,"contentType":485},{"size":480,"image":20830},{"width":482,"height":483},{"sys":20832,"fields":20835},{"id":20833,"createdAt":20834},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":20836,"slug":20837,"articleIntro":-1,"category":20838},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[20839],{"metadata":20840,"sys":20843,"fields":20850},{"tags":20841,"concepts":20842},[],[],{"space":20844,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":20846,"publishedVersion":434,"revision":63,"contentType":20848,"locale":29},{"sys":20845},{"type":12,"linkType":13,"id":14},{"sys":20847},{"id":21,"type":12,"linkType":22},{"sys":20849},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":20851,"metaTitle":444,"metaDescription":445,"mainTitle":20852,"subtitle":463,"heroImage":20867,"ctaButton":486,"ctaLink":487},[443],{"data":20853,"content":20854,"nodeType":75},{},[20855,20861],{"data":20856,"content":20857,"nodeType":456},{},[20858],{"data":20859,"marks":20860,"value":455,"nodeType":83},{},[],{"data":20862,"content":20863,"nodeType":88},{},[20864],{"data":20865,"marks":20866,"value":117,"nodeType":83},{},[],{"metadata":20868,"sys":20871,"fields":20876},{"tags":20869,"concepts":20870},[],[],{"space":20872,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":20874,"publishedVersion":63,"revision":45,"locale":29},{"sys":20873},{"type":12,"linkType":13,"id":14},{"sys":20875},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":20877},{"url":478,"details":20878,"fileName":484,"contentType":485},{"size":480,"image":20879},{"width":482,"height":483},{"sys":20881,"fields":20884},{"id":20882,"createdAt":20883},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":20885,"slug":20886,"articleIntro":20885,"category":20887},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[20888],{"metadata":20889,"sys":20892,"fields":20899},{"tags":20890,"concepts":20891},[],[],{"space":20893,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":20895,"publishedVersion":434,"revision":63,"contentType":20897,"locale":29},{"sys":20894},{"type":12,"linkType":13,"id":14},{"sys":20896},{"id":21,"type":12,"linkType":22},{"sys":20898},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":20900,"metaTitle":444,"metaDescription":445,"mainTitle":20901,"subtitle":463,"heroImage":20916,"ctaButton":486,"ctaLink":487},[443],{"data":20902,"content":20903,"nodeType":75},{},[20904,20910],{"data":20905,"content":20906,"nodeType":456},{},[20907],{"data":20908,"marks":20909,"value":455,"nodeType":83},{},[],{"data":20911,"content":20912,"nodeType":88},{},[20913],{"data":20914,"marks":20915,"value":117,"nodeType":83},{},[],{"metadata":20917,"sys":20920,"fields":20925},{"tags":20918,"concepts":20919},[],[],{"space":20921,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":20923,"publishedVersion":63,"revision":45,"locale":29},{"sys":20922},{"type":12,"linkType":13,"id":14},{"sys":20924},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":20926},{"url":478,"details":20927,"fileName":484,"contentType":485},{"size":480,"image":20928},{"width":482,"height":483},{"sys":20930,"fields":20933},{"id":20931,"createdAt":20932},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":20934,"slug":20935,"articleIntro":-1,"category":20936},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[20937],{"metadata":20938,"sys":20941,"fields":20948},{"tags":20939,"concepts":20940},[],[],{"space":20942,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":20944,"publishedVersion":434,"revision":63,"contentType":20946,"locale":29},{"sys":20943},{"type":12,"linkType":13,"id":14},{"sys":20945},{"id":21,"type":12,"linkType":22},{"sys":20947},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":20949,"metaTitle":444,"metaDescription":445,"mainTitle":20950,"subtitle":463,"heroImage":20965,"ctaButton":486,"ctaLink":487},[443],{"data":20951,"content":20952,"nodeType":75},{},[20953,20959],{"data":20954,"content":20955,"nodeType":456},{},[20956],{"data":20957,"marks":20958,"value":455,"nodeType":83},{},[],{"data":20960,"content":20961,"nodeType":88},{},[20962],{"data":20963,"marks":20964,"value":117,"nodeType":83},{},[],{"metadata":20966,"sys":20969,"fields":20974},{"tags":20967,"concepts":20968},[],[],{"space":20970,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":20972,"publishedVersion":63,"revision":45,"locale":29},{"sys":20971},{"type":12,"linkType":13,"id":14},{"sys":20973},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":20975},{"url":478,"details":20976,"fileName":484,"contentType":485},{"size":480,"image":20977},{"width":482,"height":483},{"sys":20979,"fields":20982},{"id":20980,"createdAt":20981},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":20983,"slug":20984,"articleIntro":20983,"category":20985},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[20986],{"metadata":20987,"sys":20990,"fields":20997},{"tags":20988,"concepts":20989},[],[],{"space":20991,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":20993,"publishedVersion":434,"revision":63,"contentType":20995,"locale":29},{"sys":20992},{"type":12,"linkType":13,"id":14},{"sys":20994},{"id":21,"type":12,"linkType":22},{"sys":20996},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":20998,"metaTitle":444,"metaDescription":445,"mainTitle":20999,"subtitle":463,"heroImage":21014,"ctaButton":486,"ctaLink":487},[443],{"data":21000,"content":21001,"nodeType":75},{},[21002,21008],{"data":21003,"content":21004,"nodeType":456},{},[21005],{"data":21006,"marks":21007,"value":455,"nodeType":83},{},[],{"data":21009,"content":21010,"nodeType":88},{},[21011],{"data":21012,"marks":21013,"value":117,"nodeType":83},{},[],{"metadata":21015,"sys":21018,"fields":21023},{"tags":21016,"concepts":21017},[],[],{"space":21019,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":21021,"publishedVersion":63,"revision":45,"locale":29},{"sys":21020},{"type":12,"linkType":13,"id":14},{"sys":21022},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":21024},{"url":478,"details":21025,"fileName":484,"contentType":485},{"size":480,"image":21026},{"width":482,"height":483},{"sys":21028,"fields":21031},{"id":21029,"createdAt":21030},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":21032,"slug":21033,"articleIntro":-1,"category":21034},"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",[21035],{"metadata":21036,"sys":21039,"fields":21046},{"tags":21037,"concepts":21038},[],[],{"space":21040,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":21042,"publishedVersion":434,"revision":63,"contentType":21044,"locale":29},{"sys":21041},{"type":12,"linkType":13,"id":14},{"sys":21043},{"id":21,"type":12,"linkType":22},{"sys":21045},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":21047,"metaTitle":444,"metaDescription":445,"mainTitle":21048,"subtitle":463,"heroImage":21063,"ctaButton":486,"ctaLink":487},[443],{"data":21049,"content":21050,"nodeType":75},{},[21051,21057],{"data":21052,"content":21053,"nodeType":456},{},[21054],{"data":21055,"marks":21056,"value":455,"nodeType":83},{},[],{"data":21058,"content":21059,"nodeType":88},{},[21060],{"data":21061,"marks":21062,"value":117,"nodeType":83},{},[],{"metadata":21064,"sys":21067,"fields":21072},{"tags":21065,"concepts":21066},[],[],{"space":21068,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":21070,"publishedVersion":63,"revision":45,"locale":29},{"sys":21069},{"type":12,"linkType":13,"id":14},{"sys":21071},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":21073},{"url":478,"details":21074,"fileName":484,"contentType":485},{"size":480,"image":21075},{"width":482,"height":483},{"sys":21077,"fields":21080},{"id":21078,"createdAt":21079},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":21081,"slug":21082,"articleIntro":21081,"category":21083},"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",[21084],{"metadata":21085,"sys":21088,"fields":21095},{"tags":21086,"concepts":21087},[],[],{"space":21089,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":21091,"publishedVersion":434,"revision":63,"contentType":21093,"locale":29},{"sys":21090},{"type":12,"linkType":13,"id":14},{"sys":21092},{"id":21,"type":12,"linkType":22},{"sys":21094},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":21096,"metaTitle":444,"metaDescription":445,"mainTitle":21097,"subtitle":463,"heroImage":21112,"ctaButton":486,"ctaLink":487},[443],{"data":21098,"content":21099,"nodeType":75},{},[21100,21106],{"data":21101,"content":21102,"nodeType":456},{},[21103],{"data":21104,"marks":21105,"value":455,"nodeType":83},{},[],{"data":21107,"content":21108,"nodeType":88},{},[21109],{"data":21110,"marks":21111,"value":117,"nodeType":83},{},[],{"metadata":21113,"sys":21116,"fields":21121},{"tags":21114,"concepts":21115},[],[],{"space":21117,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":21119,"publishedVersion":63,"revision":45,"locale":29},{"sys":21118},{"type":12,"linkType":13,"id":14},{"sys":21120},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":21122},{"url":478,"details":21123,"fileName":484,"contentType":485},{"size":480,"image":21124},{"width":482,"height":483},{"sys":21126,"fields":21129},{"id":21127,"createdAt":21128},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":21130,"slug":21131,"articleIntro":21130,"category":21132},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[21133],{"metadata":21134,"sys":21137,"fields":21144},{"tags":21135,"concepts":21136},[],[],{"space":21138,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":21140,"publishedVersion":434,"revision":63,"contentType":21142,"locale":29},{"sys":21139},{"type":12,"linkType":13,"id":14},{"sys":21141},{"id":21,"type":12,"linkType":22},{"sys":21143},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":21145,"metaTitle":444,"metaDescription":445,"mainTitle":21146,"subtitle":463,"heroImage":21161,"ctaButton":486,"ctaLink":487},[443],{"data":21147,"content":21148,"nodeType":75},{},[21149,21155],{"data":21150,"content":21151,"nodeType":456},{},[21152],{"data":21153,"marks":21154,"value":455,"nodeType":83},{},[],{"data":21156,"content":21157,"nodeType":88},{},[21158],{"data":21159,"marks":21160,"value":117,"nodeType":83},{},[],{"metadata":21162,"sys":21165,"fields":21170},{"tags":21163,"concepts":21164},[],[],{"space":21166,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":21168,"publishedVersion":63,"revision":45,"locale":29},{"sys":21167},{"type":12,"linkType":13,"id":14},{"sys":21169},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":21171},{"url":478,"details":21172,"fileName":484,"contentType":485},{"size":480,"image":21173},{"width":482,"height":483},{"sys":21175,"fields":21178},{"id":21176,"createdAt":21177},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":21179,"slug":21180,"articleIntro":21179,"category":21181},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[21182],{"metadata":21183,"sys":21186,"fields":21193},{"tags":21184,"concepts":21185},[],[],{"space":21187,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":21189,"publishedVersion":434,"revision":63,"contentType":21191,"locale":29},{"sys":21188},{"type":12,"linkType":13,"id":14},{"sys":21190},{"id":21,"type":12,"linkType":22},{"sys":21192},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":21194,"metaTitle":444,"metaDescription":445,"mainTitle":21195,"subtitle":463,"heroImage":21210,"ctaButton":486,"ctaLink":487},[443],{"data":21196,"content":21197,"nodeType":75},{},[21198,21204],{"data":21199,"content":21200,"nodeType":456},{},[21201],{"data":21202,"marks":21203,"value":455,"nodeType":83},{},[],{"data":21205,"content":21206,"nodeType":88},{},[21207],{"data":21208,"marks":21209,"value":117,"nodeType":83},{},[],{"metadata":21211,"sys":21214,"fields":21219},{"tags":21212,"concepts":21213},[],[],{"space":21215,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":21217,"publishedVersion":63,"revision":45,"locale":29},{"sys":21216},{"type":12,"linkType":13,"id":14},{"sys":21218},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":21220},{"url":478,"details":21221,"fileName":484,"contentType":485},{"size":480,"image":21222},{"width":482,"height":483},{"sys":21224,"fields":21227},{"id":21225,"createdAt":21226},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":21228,"slug":21229,"articleIntro":21230,"category":21231},"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.",[21232],{"metadata":21233,"sys":21236,"fields":21243},{"tags":21234,"concepts":21235},[],[],{"space":21237,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":21239,"publishedVersion":434,"revision":63,"contentType":21241,"locale":29},{"sys":21238},{"type":12,"linkType":13,"id":14},{"sys":21240},{"id":21,"type":12,"linkType":22},{"sys":21242},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":21244,"metaTitle":444,"metaDescription":445,"mainTitle":21245,"subtitle":463,"heroImage":21260,"ctaButton":486,"ctaLink":487},[443],{"data":21246,"content":21247,"nodeType":75},{},[21248,21254],{"data":21249,"content":21250,"nodeType":456},{},[21251],{"data":21252,"marks":21253,"value":455,"nodeType":83},{},[],{"data":21255,"content":21256,"nodeType":88},{},[21257],{"data":21258,"marks":21259,"value":117,"nodeType":83},{},[],{"metadata":21261,"sys":21264,"fields":21269},{"tags":21262,"concepts":21263},[],[],{"space":21265,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":21267,"publishedVersion":63,"revision":45,"locale":29},{"sys":21266},{"type":12,"linkType":13,"id":14},{"sys":21268},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":21270},{"url":478,"details":21271,"fileName":484,"contentType":485},{"size":480,"image":21272},{"width":482,"height":483},{"sys":21274,"fields":21277},{"id":21275,"createdAt":21276},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":21278,"slug":21279,"articleIntro":-1,"category":21280},"Compte 411 - Clients","compte-411-clients",[21281],{"metadata":21282,"sys":21285,"fields":21292},{"tags":21283,"concepts":21284},[],[],{"space":21286,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":21288,"publishedVersion":434,"revision":63,"contentType":21290,"locale":29},{"sys":21287},{"type":12,"linkType":13,"id":14},{"sys":21289},{"id":21,"type":12,"linkType":22},{"sys":21291},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":21293,"metaTitle":444,"metaDescription":445,"mainTitle":21294,"subtitle":463,"heroImage":21309,"ctaButton":486,"ctaLink":487},[443],{"data":21295,"content":21296,"nodeType":75},{},[21297,21303],{"data":21298,"content":21299,"nodeType":456},{},[21300],{"data":21301,"marks":21302,"value":455,"nodeType":83},{},[],{"data":21304,"content":21305,"nodeType":88},{},[21306],{"data":21307,"marks":21308,"value":117,"nodeType":83},{},[],{"metadata":21310,"sys":21313,"fields":21318},{"tags":21311,"concepts":21312},[],[],{"space":21314,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":21316,"publishedVersion":63,"revision":45,"locale":29},{"sys":21315},{"type":12,"linkType":13,"id":14},{"sys":21317},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":21319},{"url":478,"details":21320,"fileName":484,"contentType":485},{"size":480,"image":21321},{"width":482,"height":483},{"sys":21323,"fields":21326},{"id":21324,"createdAt":21325},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":21327,"slug":21328,"articleIntro":21327,"category":21329},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[21330],{"metadata":21331,"sys":21334,"fields":21341},{"tags":21332,"concepts":21333},[],[],{"space":21335,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":21337,"publishedVersion":434,"revision":63,"contentType":21339,"locale":29},{"sys":21336},{"type":12,"linkType":13,"id":14},{"sys":21338},{"id":21,"type":12,"linkType":22},{"sys":21340},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":21342,"metaTitle":444,"metaDescription":445,"mainTitle":21343,"subtitle":463,"heroImage":21358,"ctaButton":486,"ctaLink":487},[443],{"data":21344,"content":21345,"nodeType":75},{},[21346,21352],{"data":21347,"content":21348,"nodeType":456},{},[21349],{"data":21350,"marks":21351,"value":455,"nodeType":83},{},[],{"data":21353,"content":21354,"nodeType":88},{},[21355],{"data":21356,"marks":21357,"value":117,"nodeType":83},{},[],{"metadata":21359,"sys":21362,"fields":21367},{"tags":21360,"concepts":21361},[],[],{"space":21363,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":21365,"publishedVersion":63,"revision":45,"locale":29},{"sys":21364},{"type":12,"linkType":13,"id":14},{"sys":21366},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":21368},{"url":478,"details":21369,"fileName":484,"contentType":485},{"size":480,"image":21370},{"width":482,"height":483},{"sys":21372,"fields":21375},{"id":21373,"createdAt":21374},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":21376,"slug":21377,"articleIntro":21378,"category":21379},"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.",[21380],{"metadata":21381,"sys":21384,"fields":21391},{"tags":21382,"concepts":21383},[],[],{"space":21385,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":21387,"publishedVersion":434,"revision":63,"contentType":21389,"locale":29},{"sys":21386},{"type":12,"linkType":13,"id":14},{"sys":21388},{"id":21,"type":12,"linkType":22},{"sys":21390},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":21392,"metaTitle":444,"metaDescription":445,"mainTitle":21393,"subtitle":463,"heroImage":21408,"ctaButton":486,"ctaLink":487},[443],{"data":21394,"content":21395,"nodeType":75},{},[21396,21402],{"data":21397,"content":21398,"nodeType":456},{},[21399],{"data":21400,"marks":21401,"value":455,"nodeType":83},{},[],{"data":21403,"content":21404,"nodeType":88},{},[21405],{"data":21406,"marks":21407,"value":117,"nodeType":83},{},[],{"metadata":21409,"sys":21412,"fields":21417},{"tags":21410,"concepts":21411},[],[],{"space":21413,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":21415,"publishedVersion":63,"revision":45,"locale":29},{"sys":21414},{"type":12,"linkType":13,"id":14},{"sys":21416},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":21418},{"url":478,"details":21419,"fileName":484,"contentType":485},{"size":480,"image":21420},{"width":482,"height":483},{"sys":21422,"fields":21425},{"id":21423,"createdAt":21424},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":21426,"slug":21427,"articleIntro":-1,"category":21428},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[21429],{"metadata":21430,"sys":21433,"fields":21440},{"tags":21431,"concepts":21432},[],[],{"space":21434,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":21436,"publishedVersion":434,"revision":63,"contentType":21438,"locale":29},{"sys":21435},{"type":12,"linkType":13,"id":14},{"sys":21437},{"id":21,"type":12,"linkType":22},{"sys":21439},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":21441,"metaTitle":444,"metaDescription":445,"mainTitle":21442,"subtitle":463,"heroImage":21457,"ctaButton":486,"ctaLink":487},[443],{"data":21443,"content":21444,"nodeType":75},{},[21445,21451],{"data":21446,"content":21447,"nodeType":456},{},[21448],{"data":21449,"marks":21450,"value":455,"nodeType":83},{},[],{"data":21452,"content":21453,"nodeType":88},{},[21454],{"data":21455,"marks":21456,"value":117,"nodeType":83},{},[],{"metadata":21458,"sys":21461,"fields":21466},{"tags":21459,"concepts":21460},[],[],{"space":21462,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":21464,"publishedVersion":63,"revision":45,"locale":29},{"sys":21463},{"type":12,"linkType":13,"id":14},{"sys":21465},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":21467},{"url":478,"details":21468,"fileName":484,"contentType":485},{"size":480,"image":21469},{"width":482,"height":483},{"sys":21471,"fields":21474},{"id":21472,"createdAt":21473},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":21475,"slug":21476,"articleIntro":-1,"category":21477},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[21478],{"metadata":21479,"sys":21482,"fields":21489},{"tags":21480,"concepts":21481},[],[],{"space":21483,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":21485,"publishedVersion":434,"revision":63,"contentType":21487,"locale":29},{"sys":21484},{"type":12,"linkType":13,"id":14},{"sys":21486},{"id":21,"type":12,"linkType":22},{"sys":21488},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":21490,"metaTitle":444,"metaDescription":445,"mainTitle":21491,"subtitle":463,"heroImage":21506,"ctaButton":486,"ctaLink":487},[443],{"data":21492,"content":21493,"nodeType":75},{},[21494,21500],{"data":21495,"content":21496,"nodeType":456},{},[21497],{"data":21498,"marks":21499,"value":455,"nodeType":83},{},[],{"data":21501,"content":21502,"nodeType":88},{},[21503],{"data":21504,"marks":21505,"value":117,"nodeType":83},{},[],{"metadata":21507,"sys":21510,"fields":21515},{"tags":21508,"concepts":21509},[],[],{"space":21511,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":21513,"publishedVersion":63,"revision":45,"locale":29},{"sys":21512},{"type":12,"linkType":13,"id":14},{"sys":21514},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":21516},{"url":478,"details":21517,"fileName":484,"contentType":485},{"size":480,"image":21518},{"width":482,"height":483},{"sys":21520,"fields":21523},{"id":21521,"createdAt":21522},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":21524,"slug":21525,"articleIntro":21524,"category":21526},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[21527],{"metadata":21528,"sys":21531,"fields":21538},{"tags":21529,"concepts":21530},[],[],{"space":21532,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":21534,"publishedVersion":434,"revision":63,"contentType":21536,"locale":29},{"sys":21533},{"type":12,"linkType":13,"id":14},{"sys":21535},{"id":21,"type":12,"linkType":22},{"sys":21537},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":21539,"metaTitle":444,"metaDescription":445,"mainTitle":21540,"subtitle":463,"heroImage":21555,"ctaButton":486,"ctaLink":487},[443],{"data":21541,"content":21542,"nodeType":75},{},[21543,21549],{"data":21544,"content":21545,"nodeType":456},{},[21546],{"data":21547,"marks":21548,"value":455,"nodeType":83},{},[],{"data":21550,"content":21551,"nodeType":88},{},[21552],{"data":21553,"marks":21554,"value":117,"nodeType":83},{},[],{"metadata":21556,"sys":21559,"fields":21564},{"tags":21557,"concepts":21558},[],[],{"space":21560,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":21562,"publishedVersion":63,"revision":45,"locale":29},{"sys":21561},{"type":12,"linkType":13,"id":14},{"sys":21563},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":21565},{"url":478,"details":21566,"fileName":484,"contentType":485},{"size":480,"image":21567},{"width":482,"height":483},{"sys":21569,"fields":21572},{"id":21570,"createdAt":21571},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":21573,"slug":21574,"articleIntro":-1,"category":21575},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[21576],{"metadata":21577,"sys":21580,"fields":21587},{"tags":21578,"concepts":21579},[],[],{"space":21581,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":21583,"publishedVersion":434,"revision":63,"contentType":21585,"locale":29},{"sys":21582},{"type":12,"linkType":13,"id":14},{"sys":21584},{"id":21,"type":12,"linkType":22},{"sys":21586},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":21588,"metaTitle":444,"metaDescription":445,"mainTitle":21589,"subtitle":463,"heroImage":21604,"ctaButton":486,"ctaLink":487},[443],{"data":21590,"content":21591,"nodeType":75},{},[21592,21598],{"data":21593,"content":21594,"nodeType":456},{},[21595],{"data":21596,"marks":21597,"value":455,"nodeType":83},{},[],{"data":21599,"content":21600,"nodeType":88},{},[21601],{"data":21602,"marks":21603,"value":117,"nodeType":83},{},[],{"metadata":21605,"sys":21608,"fields":21613},{"tags":21606,"concepts":21607},[],[],{"space":21609,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":21611,"publishedVersion":63,"revision":45,"locale":29},{"sys":21610},{"type":12,"linkType":13,"id":14},{"sys":21612},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":21614},{"url":478,"details":21615,"fileName":484,"contentType":485},{"size":480,"image":21616},{"width":482,"height":483},{"sys":21618,"fields":21621},{"id":21619,"createdAt":21620},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":21622,"slug":21623,"articleIntro":21622,"category":21624},"331 - Produits en cours","compte-331-produits-en-cours",[21625],{"metadata":21626,"sys":21629,"fields":21636},{"tags":21627,"concepts":21628},[],[],{"space":21630,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":21632,"publishedVersion":434,"revision":63,"contentType":21634,"locale":29},{"sys":21631},{"type":12,"linkType":13,"id":14},{"sys":21633},{"id":21,"type":12,"linkType":22},{"sys":21635},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":21637,"metaTitle":444,"metaDescription":445,"mainTitle":21638,"subtitle":463,"heroImage":21653,"ctaButton":486,"ctaLink":487},[443],{"data":21639,"content":21640,"nodeType":75},{},[21641,21647],{"data":21642,"content":21643,"nodeType":456},{},[21644],{"data":21645,"marks":21646,"value":455,"nodeType":83},{},[],{"data":21648,"content":21649,"nodeType":88},{},[21650],{"data":21651,"marks":21652,"value":117,"nodeType":83},{},[],{"metadata":21654,"sys":21657,"fields":21662},{"tags":21655,"concepts":21656},[],[],{"space":21658,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":21660,"publishedVersion":63,"revision":45,"locale":29},{"sys":21659},{"type":12,"linkType":13,"id":14},{"sys":21661},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":21663},{"url":478,"details":21664,"fileName":484,"contentType":485},{"size":480,"image":21665},{"width":482,"height":483},{"sys":21667,"fields":21670},{"id":21668,"createdAt":21669},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":21671,"slug":21672,"articleIntro":21671,"category":21673},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[21674],{"metadata":21675,"sys":21678,"fields":21685},{"tags":21676,"concepts":21677},[],[],{"space":21679,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":21681,"publishedVersion":434,"revision":63,"contentType":21683,"locale":29},{"sys":21680},{"type":12,"linkType":13,"id":14},{"sys":21682},{"id":21,"type":12,"linkType":22},{"sys":21684},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":21686,"metaTitle":444,"metaDescription":445,"mainTitle":21687,"subtitle":463,"heroImage":21702,"ctaButton":486,"ctaLink":487},[443],{"data":21688,"content":21689,"nodeType":75},{},[21690,21696],{"data":21691,"content":21692,"nodeType":456},{},[21693],{"data":21694,"marks":21695,"value":455,"nodeType":83},{},[],{"data":21697,"content":21698,"nodeType":88},{},[21699],{"data":21700,"marks":21701,"value":117,"nodeType":83},{},[],{"metadata":21703,"sys":21706,"fields":21711},{"tags":21704,"concepts":21705},[],[],{"space":21707,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":21709,"publishedVersion":63,"revision":45,"locale":29},{"sys":21708},{"type":12,"linkType":13,"id":14},{"sys":21710},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":21712},{"url":478,"details":21713,"fileName":484,"contentType":485},{"size":480,"image":21714},{"width":482,"height":483},{"sys":21716,"fields":21719},{"id":21717,"createdAt":21718},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":21720,"slug":21721,"articleIntro":21720,"category":21722},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[21723],{"metadata":21724,"sys":21727,"fields":21734},{"tags":21725,"concepts":21726},[],[],{"space":21728,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":21730,"publishedVersion":434,"revision":63,"contentType":21732,"locale":29},{"sys":21729},{"type":12,"linkType":13,"id":14},{"sys":21731},{"id":21,"type":12,"linkType":22},{"sys":21733},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":21735,"metaTitle":444,"metaDescription":445,"mainTitle":21736,"subtitle":463,"heroImage":21751,"ctaButton":486,"ctaLink":487},[443],{"data":21737,"content":21738,"nodeType":75},{},[21739,21745],{"data":21740,"content":21741,"nodeType":456},{},[21742],{"data":21743,"marks":21744,"value":455,"nodeType":83},{},[],{"data":21746,"content":21747,"nodeType":88},{},[21748],{"data":21749,"marks":21750,"value":117,"nodeType":83},{},[],{"metadata":21752,"sys":21755,"fields":21760},{"tags":21753,"concepts":21754},[],[],{"space":21756,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":21758,"publishedVersion":63,"revision":45,"locale":29},{"sys":21757},{"type":12,"linkType":13,"id":14},{"sys":21759},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":21761},{"url":478,"details":21762,"fileName":484,"contentType":485},{"size":480,"image":21763},{"width":482,"height":483},{"sys":21765,"fields":21768},{"id":21766,"createdAt":21767},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":21769,"slug":21770,"articleIntro":21769,"category":21771},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[21772],{"metadata":21773,"sys":21776,"fields":21783},{"tags":21774,"concepts":21775},[],[],{"space":21777,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":21779,"publishedVersion":434,"revision":63,"contentType":21781,"locale":29},{"sys":21778},{"type":12,"linkType":13,"id":14},{"sys":21780},{"id":21,"type":12,"linkType":22},{"sys":21782},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":21784,"metaTitle":444,"metaDescription":445,"mainTitle":21785,"subtitle":463,"heroImage":21800,"ctaButton":486,"ctaLink":487},[443],{"data":21786,"content":21787,"nodeType":75},{},[21788,21794],{"data":21789,"content":21790,"nodeType":456},{},[21791],{"data":21792,"marks":21793,"value":455,"nodeType":83},{},[],{"data":21795,"content":21796,"nodeType":88},{},[21797],{"data":21798,"marks":21799,"value":117,"nodeType":83},{},[],{"metadata":21801,"sys":21804,"fields":21809},{"tags":21802,"concepts":21803},[],[],{"space":21805,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":21807,"publishedVersion":63,"revision":45,"locale":29},{"sys":21806},{"type":12,"linkType":13,"id":14},{"sys":21808},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":21810},{"url":478,"details":21811,"fileName":484,"contentType":485},{"size":480,"image":21812},{"width":482,"height":483},{"sys":21814,"fields":21817},{"id":21815,"createdAt":21816},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":21818,"slug":21819,"articleIntro":21818,"category":21820},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[21821],{"metadata":21822,"sys":21825,"fields":21832},{"tags":21823,"concepts":21824},[],[],{"space":21826,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":21828,"publishedVersion":434,"revision":63,"contentType":21830,"locale":29},{"sys":21827},{"type":12,"linkType":13,"id":14},{"sys":21829},{"id":21,"type":12,"linkType":22},{"sys":21831},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":21833,"metaTitle":444,"metaDescription":445,"mainTitle":21834,"subtitle":463,"heroImage":21849,"ctaButton":486,"ctaLink":487},[443],{"data":21835,"content":21836,"nodeType":75},{},[21837,21843],{"data":21838,"content":21839,"nodeType":456},{},[21840],{"data":21841,"marks":21842,"value":455,"nodeType":83},{},[],{"data":21844,"content":21845,"nodeType":88},{},[21846],{"data":21847,"marks":21848,"value":117,"nodeType":83},{},[],{"metadata":21850,"sys":21853,"fields":21858},{"tags":21851,"concepts":21852},[],[],{"space":21854,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":21856,"publishedVersion":63,"revision":45,"locale":29},{"sys":21855},{"type":12,"linkType":13,"id":14},{"sys":21857},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":21859},{"url":478,"details":21860,"fileName":484,"contentType":485},{"size":480,"image":21861},{"width":482,"height":483},{"sys":21863,"fields":21866},{"id":21864,"createdAt":21865},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":21867,"slug":21868,"articleIntro":21867,"category":21869},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[21870],{"metadata":21871,"sys":21874,"fields":21881},{"tags":21872,"concepts":21873},[],[],{"space":21875,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":21877,"publishedVersion":434,"revision":63,"contentType":21879,"locale":29},{"sys":21876},{"type":12,"linkType":13,"id":14},{"sys":21878},{"id":21,"type":12,"linkType":22},{"sys":21880},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":21882,"metaTitle":444,"metaDescription":445,"mainTitle":21883,"subtitle":463,"heroImage":21898,"ctaButton":486,"ctaLink":487},[443],{"data":21884,"content":21885,"nodeType":75},{},[21886,21892],{"data":21887,"content":21888,"nodeType":456},{},[21889],{"data":21890,"marks":21891,"value":455,"nodeType":83},{},[],{"data":21893,"content":21894,"nodeType":88},{},[21895],{"data":21896,"marks":21897,"value":117,"nodeType":83},{},[],{"metadata":21899,"sys":21902,"fields":21907},{"tags":21900,"concepts":21901},[],[],{"space":21903,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":21905,"publishedVersion":63,"revision":45,"locale":29},{"sys":21904},{"type":12,"linkType":13,"id":14},{"sys":21906},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":21908},{"url":478,"details":21909,"fileName":484,"contentType":485},{"size":480,"image":21910},{"width":482,"height":483},{"sys":21912,"fields":21915},{"id":21913,"createdAt":21914},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":21916,"slug":21917,"articleIntro":21916,"category":21918},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[21919],{"metadata":21920,"sys":21923,"fields":21930},{"tags":21921,"concepts":21922},[],[],{"space":21924,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":21926,"publishedVersion":434,"revision":63,"contentType":21928,"locale":29},{"sys":21925},{"type":12,"linkType":13,"id":14},{"sys":21927},{"id":21,"type":12,"linkType":22},{"sys":21929},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":21931,"metaTitle":444,"metaDescription":445,"mainTitle":21932,"subtitle":463,"heroImage":21947,"ctaButton":486,"ctaLink":487},[443],{"data":21933,"content":21934,"nodeType":75},{},[21935,21941],{"data":21936,"content":21937,"nodeType":456},{},[21938],{"data":21939,"marks":21940,"value":455,"nodeType":83},{},[],{"data":21942,"content":21943,"nodeType":88},{},[21944],{"data":21945,"marks":21946,"value":117,"nodeType":83},{},[],{"metadata":21948,"sys":21951,"fields":21956},{"tags":21949,"concepts":21950},[],[],{"space":21952,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":21954,"publishedVersion":63,"revision":45,"locale":29},{"sys":21953},{"type":12,"linkType":13,"id":14},{"sys":21955},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":21957},{"url":478,"details":21958,"fileName":484,"contentType":485},{"size":480,"image":21959},{"width":482,"height":483},{"sys":21961,"fields":21964},{"id":21962,"createdAt":21963},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":21965,"slug":21966,"articleIntro":-1,"category":21967},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[21968],{"metadata":21969,"sys":21972,"fields":21979},{"tags":21970,"concepts":21971},[],[],{"space":21973,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":21975,"publishedVersion":434,"revision":63,"contentType":21977,"locale":29},{"sys":21974},{"type":12,"linkType":13,"id":14},{"sys":21976},{"id":21,"type":12,"linkType":22},{"sys":21978},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":21980,"metaTitle":444,"metaDescription":445,"mainTitle":21981,"subtitle":463,"heroImage":21996,"ctaButton":486,"ctaLink":487},[443],{"data":21982,"content":21983,"nodeType":75},{},[21984,21990],{"data":21985,"content":21986,"nodeType":456},{},[21987],{"data":21988,"marks":21989,"value":455,"nodeType":83},{},[],{"data":21991,"content":21992,"nodeType":88},{},[21993],{"data":21994,"marks":21995,"value":117,"nodeType":83},{},[],{"metadata":21997,"sys":22000,"fields":22005},{"tags":21998,"concepts":21999},[],[],{"space":22001,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":22003,"publishedVersion":63,"revision":45,"locale":29},{"sys":22002},{"type":12,"linkType":13,"id":14},{"sys":22004},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":22006},{"url":478,"details":22007,"fileName":484,"contentType":485},{"size":480,"image":22008},{"width":482,"height":483},{"sys":22010,"fields":22013},{"id":22011,"createdAt":22012},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":22014,"slug":22015,"articleIntro":22014,"category":22016},"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",[22017],{"metadata":22018,"sys":22021,"fields":22028},{"tags":22019,"concepts":22020},[],[],{"space":22022,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":22024,"publishedVersion":434,"revision":63,"contentType":22026,"locale":29},{"sys":22023},{"type":12,"linkType":13,"id":14},{"sys":22025},{"id":21,"type":12,"linkType":22},{"sys":22027},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":22029,"metaTitle":444,"metaDescription":445,"mainTitle":22030,"subtitle":463,"heroImage":22045,"ctaButton":486,"ctaLink":487},[443],{"data":22031,"content":22032,"nodeType":75},{},[22033,22039],{"data":22034,"content":22035,"nodeType":456},{},[22036],{"data":22037,"marks":22038,"value":455,"nodeType":83},{},[],{"data":22040,"content":22041,"nodeType":88},{},[22042],{"data":22043,"marks":22044,"value":117,"nodeType":83},{},[],{"metadata":22046,"sys":22049,"fields":22054},{"tags":22047,"concepts":22048},[],[],{"space":22050,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":22052,"publishedVersion":63,"revision":45,"locale":29},{"sys":22051},{"type":12,"linkType":13,"id":14},{"sys":22053},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":22055},{"url":478,"details":22056,"fileName":484,"contentType":485},{"size":480,"image":22057},{"width":482,"height":483},{"sys":22059,"fields":22062},{"id":22060,"createdAt":22061},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":22063,"slug":22064,"articleIntro":22063,"category":22065},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[22066],{"metadata":22067,"sys":22070,"fields":22077},{"tags":22068,"concepts":22069},[],[],{"space":22071,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":22073,"publishedVersion":434,"revision":63,"contentType":22075,"locale":29},{"sys":22072},{"type":12,"linkType":13,"id":14},{"sys":22074},{"id":21,"type":12,"linkType":22},{"sys":22076},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":22078,"metaTitle":444,"metaDescription":445,"mainTitle":22079,"subtitle":463,"heroImage":22094,"ctaButton":486,"ctaLink":487},[443],{"data":22080,"content":22081,"nodeType":75},{},[22082,22088],{"data":22083,"content":22084,"nodeType":456},{},[22085],{"data":22086,"marks":22087,"value":455,"nodeType":83},{},[],{"data":22089,"content":22090,"nodeType":88},{},[22091],{"data":22092,"marks":22093,"value":117,"nodeType":83},{},[],{"metadata":22095,"sys":22098,"fields":22103},{"tags":22096,"concepts":22097},[],[],{"space":22099,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":22101,"publishedVersion":63,"revision":45,"locale":29},{"sys":22100},{"type":12,"linkType":13,"id":14},{"sys":22102},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":22104},{"url":478,"details":22105,"fileName":484,"contentType":485},{"size":480,"image":22106},{"width":482,"height":483},{"sys":22108,"fields":22111},{"id":22109,"createdAt":22110},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":22112,"slug":22113,"articleIntro":22112,"category":22114},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[22115],{"metadata":22116,"sys":22119,"fields":22126},{"tags":22117,"concepts":22118},[],[],{"space":22120,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":22122,"publishedVersion":434,"revision":63,"contentType":22124,"locale":29},{"sys":22121},{"type":12,"linkType":13,"id":14},{"sys":22123},{"id":21,"type":12,"linkType":22},{"sys":22125},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":22127,"metaTitle":444,"metaDescription":445,"mainTitle":22128,"subtitle":463,"heroImage":22143,"ctaButton":486,"ctaLink":487},[443],{"data":22129,"content":22130,"nodeType":75},{},[22131,22137],{"data":22132,"content":22133,"nodeType":456},{},[22134],{"data":22135,"marks":22136,"value":455,"nodeType":83},{},[],{"data":22138,"content":22139,"nodeType":88},{},[22140],{"data":22141,"marks":22142,"value":117,"nodeType":83},{},[],{"metadata":22144,"sys":22147,"fields":22152},{"tags":22145,"concepts":22146},[],[],{"space":22148,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":22150,"publishedVersion":63,"revision":45,"locale":29},{"sys":22149},{"type":12,"linkType":13,"id":14},{"sys":22151},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":22153},{"url":478,"details":22154,"fileName":484,"contentType":485},{"size":480,"image":22155},{"width":482,"height":483},{"sys":22157,"fields":22160},{"id":22158,"createdAt":22159},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":22161,"slug":22162,"articleIntro":22161,"category":22163},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[22164],{"metadata":22165,"sys":22168,"fields":22175},{"tags":22166,"concepts":22167},[],[],{"space":22169,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":22171,"publishedVersion":434,"revision":63,"contentType":22173,"locale":29},{"sys":22170},{"type":12,"linkType":13,"id":14},{"sys":22172},{"id":21,"type":12,"linkType":22},{"sys":22174},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":22176,"metaTitle":444,"metaDescription":445,"mainTitle":22177,"subtitle":463,"heroImage":22192,"ctaButton":486,"ctaLink":487},[443],{"data":22178,"content":22179,"nodeType":75},{},[22180,22186],{"data":22181,"content":22182,"nodeType":456},{},[22183],{"data":22184,"marks":22185,"value":455,"nodeType":83},{},[],{"data":22187,"content":22188,"nodeType":88},{},[22189],{"data":22190,"marks":22191,"value":117,"nodeType":83},{},[],{"metadata":22193,"sys":22196,"fields":22201},{"tags":22194,"concepts":22195},[],[],{"space":22197,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":22199,"publishedVersion":63,"revision":45,"locale":29},{"sys":22198},{"type":12,"linkType":13,"id":14},{"sys":22200},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":22202},{"url":478,"details":22203,"fileName":484,"contentType":485},{"size":480,"image":22204},{"width":482,"height":483},{"sys":22206,"fields":22209},{"id":22207,"createdAt":22208},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":22210,"slug":22211,"articleIntro":-1,"category":22212},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[22213],{"metadata":22214,"sys":22217,"fields":22224},{"tags":22215,"concepts":22216},[],[],{"space":22218,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":22220,"publishedVersion":434,"revision":63,"contentType":22222,"locale":29},{"sys":22219},{"type":12,"linkType":13,"id":14},{"sys":22221},{"id":21,"type":12,"linkType":22},{"sys":22223},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":22225,"metaTitle":444,"metaDescription":445,"mainTitle":22226,"subtitle":463,"heroImage":22241,"ctaButton":486,"ctaLink":487},[443],{"data":22227,"content":22228,"nodeType":75},{},[22229,22235],{"data":22230,"content":22231,"nodeType":456},{},[22232],{"data":22233,"marks":22234,"value":455,"nodeType":83},{},[],{"data":22236,"content":22237,"nodeType":88},{},[22238],{"data":22239,"marks":22240,"value":117,"nodeType":83},{},[],{"metadata":22242,"sys":22245,"fields":22250},{"tags":22243,"concepts":22244},[],[],{"space":22246,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":22248,"publishedVersion":63,"revision":45,"locale":29},{"sys":22247},{"type":12,"linkType":13,"id":14},{"sys":22249},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":22251},{"url":478,"details":22252,"fileName":484,"contentType":485},{"size":480,"image":22253},{"width":482,"height":483},{"sys":22255,"fields":22258},{"id":22256,"createdAt":22257},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":22259,"slug":22260,"articleIntro":22259,"category":22261},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[22262],{"metadata":22263,"sys":22266,"fields":22273},{"tags":22264,"concepts":22265},[],[],{"space":22267,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":22269,"publishedVersion":434,"revision":63,"contentType":22271,"locale":29},{"sys":22268},{"type":12,"linkType":13,"id":14},{"sys":22270},{"id":21,"type":12,"linkType":22},{"sys":22272},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":22274,"metaTitle":444,"metaDescription":445,"mainTitle":22275,"subtitle":463,"heroImage":22290,"ctaButton":486,"ctaLink":487},[443],{"data":22276,"content":22277,"nodeType":75},{},[22278,22284],{"data":22279,"content":22280,"nodeType":456},{},[22281],{"data":22282,"marks":22283,"value":455,"nodeType":83},{},[],{"data":22285,"content":22286,"nodeType":88},{},[22287],{"data":22288,"marks":22289,"value":117,"nodeType":83},{},[],{"metadata":22291,"sys":22294,"fields":22299},{"tags":22292,"concepts":22293},[],[],{"space":22295,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":22297,"publishedVersion":63,"revision":45,"locale":29},{"sys":22296},{"type":12,"linkType":13,"id":14},{"sys":22298},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":22300},{"url":478,"details":22301,"fileName":484,"contentType":485},{"size":480,"image":22302},{"width":482,"height":483},{"sys":22304,"fields":22307},{"id":22305,"createdAt":22306},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":22308,"slug":22309,"articleIntro":-1,"category":22310},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[22311],{"metadata":22312,"sys":22315,"fields":22322},{"tags":22313,"concepts":22314},[],[],{"space":22316,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":22318,"publishedVersion":434,"revision":63,"contentType":22320,"locale":29},{"sys":22317},{"type":12,"linkType":13,"id":14},{"sys":22319},{"id":21,"type":12,"linkType":22},{"sys":22321},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":22323,"metaTitle":444,"metaDescription":445,"mainTitle":22324,"subtitle":463,"heroImage":22339,"ctaButton":486,"ctaLink":487},[443],{"data":22325,"content":22326,"nodeType":75},{},[22327,22333],{"data":22328,"content":22329,"nodeType":456},{},[22330],{"data":22331,"marks":22332,"value":455,"nodeType":83},{},[],{"data":22334,"content":22335,"nodeType":88},{},[22336],{"data":22337,"marks":22338,"value":117,"nodeType":83},{},[],{"metadata":22340,"sys":22343,"fields":22348},{"tags":22341,"concepts":22342},[],[],{"space":22344,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":22346,"publishedVersion":63,"revision":45,"locale":29},{"sys":22345},{"type":12,"linkType":13,"id":14},{"sys":22347},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":22349},{"url":478,"details":22350,"fileName":484,"contentType":485},{"size":480,"image":22351},{"width":482,"height":483},{"sys":22353,"fields":22356},{"id":22354,"createdAt":22355},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":22357,"slug":22358,"articleIntro":22357,"category":22359},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[22360],{"metadata":22361,"sys":22364,"fields":22371},{"tags":22362,"concepts":22363},[],[],{"space":22365,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":22367,"publishedVersion":434,"revision":63,"contentType":22369,"locale":29},{"sys":22366},{"type":12,"linkType":13,"id":14},{"sys":22368},{"id":21,"type":12,"linkType":22},{"sys":22370},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":22372,"metaTitle":444,"metaDescription":445,"mainTitle":22373,"subtitle":463,"heroImage":22388,"ctaButton":486,"ctaLink":487},[443],{"data":22374,"content":22375,"nodeType":75},{},[22376,22382],{"data":22377,"content":22378,"nodeType":456},{},[22379],{"data":22380,"marks":22381,"value":455,"nodeType":83},{},[],{"data":22383,"content":22384,"nodeType":88},{},[22385],{"data":22386,"marks":22387,"value":117,"nodeType":83},{},[],{"metadata":22389,"sys":22392,"fields":22397},{"tags":22390,"concepts":22391},[],[],{"space":22393,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":22395,"publishedVersion":63,"revision":45,"locale":29},{"sys":22394},{"type":12,"linkType":13,"id":14},{"sys":22396},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":22398},{"url":478,"details":22399,"fileName":484,"contentType":485},{"size":480,"image":22400},{"width":482,"height":483},{"sys":22402,"fields":22405},{"id":22403,"createdAt":22404},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":22406,"slug":22407,"articleIntro":22406,"category":22408},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[22409],{"metadata":22410,"sys":22413,"fields":22420},{"tags":22411,"concepts":22412},[],[],{"space":22414,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":22416,"publishedVersion":434,"revision":63,"contentType":22418,"locale":29},{"sys":22415},{"type":12,"linkType":13,"id":14},{"sys":22417},{"id":21,"type":12,"linkType":22},{"sys":22419},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":22421,"metaTitle":444,"metaDescription":445,"mainTitle":22422,"subtitle":463,"heroImage":22437,"ctaButton":486,"ctaLink":487},[443],{"data":22423,"content":22424,"nodeType":75},{},[22425,22431],{"data":22426,"content":22427,"nodeType":456},{},[22428],{"data":22429,"marks":22430,"value":455,"nodeType":83},{},[],{"data":22432,"content":22433,"nodeType":88},{},[22434],{"data":22435,"marks":22436,"value":117,"nodeType":83},{},[],{"metadata":22438,"sys":22441,"fields":22446},{"tags":22439,"concepts":22440},[],[],{"space":22442,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":22444,"publishedVersion":63,"revision":45,"locale":29},{"sys":22443},{"type":12,"linkType":13,"id":14},{"sys":22445},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":22447},{"url":478,"details":22448,"fileName":484,"contentType":485},{"size":480,"image":22449},{"width":482,"height":483},{"sys":22451,"fields":22454},{"id":22452,"createdAt":22453},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":22455,"slug":22456,"articleIntro":22455,"category":22457},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[22458],{"metadata":22459,"sys":22462,"fields":22469},{"tags":22460,"concepts":22461},[],[],{"space":22463,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":22465,"publishedVersion":434,"revision":63,"contentType":22467,"locale":29},{"sys":22464},{"type":12,"linkType":13,"id":14},{"sys":22466},{"id":21,"type":12,"linkType":22},{"sys":22468},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":22470,"metaTitle":444,"metaDescription":445,"mainTitle":22471,"subtitle":463,"heroImage":22486,"ctaButton":486,"ctaLink":487},[443],{"data":22472,"content":22473,"nodeType":75},{},[22474,22480],{"data":22475,"content":22476,"nodeType":456},{},[22477],{"data":22478,"marks":22479,"value":455,"nodeType":83},{},[],{"data":22481,"content":22482,"nodeType":88},{},[22483],{"data":22484,"marks":22485,"value":117,"nodeType":83},{},[],{"metadata":22487,"sys":22490,"fields":22495},{"tags":22488,"concepts":22489},[],[],{"space":22491,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":22493,"publishedVersion":63,"revision":45,"locale":29},{"sys":22492},{"type":12,"linkType":13,"id":14},{"sys":22494},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":22496},{"url":478,"details":22497,"fileName":484,"contentType":485},{"size":480,"image":22498},{"width":482,"height":483},{"sys":22500,"fields":22503},{"id":22501,"createdAt":22502},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":22504,"slug":22505,"articleIntro":22504,"category":22506},"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",[22507],{"metadata":22508,"sys":22511,"fields":22518},{"tags":22509,"concepts":22510},[],[],{"space":22512,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":22514,"publishedVersion":434,"revision":63,"contentType":22516,"locale":29},{"sys":22513},{"type":12,"linkType":13,"id":14},{"sys":22515},{"id":21,"type":12,"linkType":22},{"sys":22517},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":22519,"metaTitle":444,"metaDescription":445,"mainTitle":22520,"subtitle":463,"heroImage":22535,"ctaButton":486,"ctaLink":487},[443],{"data":22521,"content":22522,"nodeType":75},{},[22523,22529],{"data":22524,"content":22525,"nodeType":456},{},[22526],{"data":22527,"marks":22528,"value":455,"nodeType":83},{},[],{"data":22530,"content":22531,"nodeType":88},{},[22532],{"data":22533,"marks":22534,"value":117,"nodeType":83},{},[],{"metadata":22536,"sys":22539,"fields":22544},{"tags":22537,"concepts":22538},[],[],{"space":22540,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":22542,"publishedVersion":63,"revision":45,"locale":29},{"sys":22541},{"type":12,"linkType":13,"id":14},{"sys":22543},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":22545},{"url":478,"details":22546,"fileName":484,"contentType":485},{"size":480,"image":22547},{"width":482,"height":483},{"sys":22549,"fields":22551},{"id":22550,"createdAt":5536},"2TO1W2hucSJxWox9xj2EhW",{"title":22552,"slug":22553,"articleIntro":22552,"category":22554},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[22555],{"metadata":22556,"sys":22559,"fields":22566},{"tags":22557,"concepts":22558},[],[],{"space":22560,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":22562,"publishedVersion":434,"revision":63,"contentType":22564,"locale":29},{"sys":22561},{"type":12,"linkType":13,"id":14},{"sys":22563},{"id":21,"type":12,"linkType":22},{"sys":22565},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":22567,"metaTitle":444,"metaDescription":445,"mainTitle":22568,"subtitle":463,"heroImage":22583,"ctaButton":486,"ctaLink":487},[443],{"data":22569,"content":22570,"nodeType":75},{},[22571,22577],{"data":22572,"content":22573,"nodeType":456},{},[22574],{"data":22575,"marks":22576,"value":455,"nodeType":83},{},[],{"data":22578,"content":22579,"nodeType":88},{},[22580],{"data":22581,"marks":22582,"value":117,"nodeType":83},{},[],{"metadata":22584,"sys":22587,"fields":22592},{"tags":22585,"concepts":22586},[],[],{"space":22588,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":22590,"publishedVersion":63,"revision":45,"locale":29},{"sys":22589},{"type":12,"linkType":13,"id":14},{"sys":22591},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":22593},{"url":478,"details":22594,"fileName":484,"contentType":485},{"size":480,"image":22595},{"width":482,"height":483},{"sys":22597,"fields":22600},{"id":22598,"createdAt":22599},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":22601,"slug":22602,"articleIntro":22601,"category":22603},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[22604],{"metadata":22605,"sys":22608,"fields":22615},{"tags":22606,"concepts":22607},[],[],{"space":22609,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":22611,"publishedVersion":434,"revision":63,"contentType":22613,"locale":29},{"sys":22610},{"type":12,"linkType":13,"id":14},{"sys":22612},{"id":21,"type":12,"linkType":22},{"sys":22614},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":22616,"metaTitle":444,"metaDescription":445,"mainTitle":22617,"subtitle":463,"heroImage":22632,"ctaButton":486,"ctaLink":487},[443],{"data":22618,"content":22619,"nodeType":75},{},[22620,22626],{"data":22621,"content":22622,"nodeType":456},{},[22623],{"data":22624,"marks":22625,"value":455,"nodeType":83},{},[],{"data":22627,"content":22628,"nodeType":88},{},[22629],{"data":22630,"marks":22631,"value":117,"nodeType":83},{},[],{"metadata":22633,"sys":22636,"fields":22641},{"tags":22634,"concepts":22635},[],[],{"space":22637,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":22639,"publishedVersion":63,"revision":45,"locale":29},{"sys":22638},{"type":12,"linkType":13,"id":14},{"sys":22640},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":22642},{"url":478,"details":22643,"fileName":484,"contentType":485},{"size":480,"image":22644},{"width":482,"height":483},{"sys":22646,"fields":22649},{"id":22647,"createdAt":22648},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":22650,"slug":22651,"articleIntro":22652,"category":22653},"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.",[22654],{"metadata":22655,"sys":22658,"fields":22665},{"tags":22656,"concepts":22657},[],[],{"space":22659,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":22661,"publishedVersion":434,"revision":63,"contentType":22663,"locale":29},{"sys":22660},{"type":12,"linkType":13,"id":14},{"sys":22662},{"id":21,"type":12,"linkType":22},{"sys":22664},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":22666,"metaTitle":444,"metaDescription":445,"mainTitle":22667,"subtitle":463,"heroImage":22682,"ctaButton":486,"ctaLink":487},[443],{"data":22668,"content":22669,"nodeType":75},{},[22670,22676],{"data":22671,"content":22672,"nodeType":456},{},[22673],{"data":22674,"marks":22675,"value":455,"nodeType":83},{},[],{"data":22677,"content":22678,"nodeType":88},{},[22679],{"data":22680,"marks":22681,"value":117,"nodeType":83},{},[],{"metadata":22683,"sys":22686,"fields":22691},{"tags":22684,"concepts":22685},[],[],{"space":22687,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":22689,"publishedVersion":63,"revision":45,"locale":29},{"sys":22688},{"type":12,"linkType":13,"id":14},{"sys":22690},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":22692},{"url":478,"details":22693,"fileName":484,"contentType":485},{"size":480,"image":22694},{"width":482,"height":483},{"sys":22696,"fields":22699},{"id":22697,"createdAt":22698},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":22700,"slug":22701,"articleIntro":22700,"category":22702},"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",[22703],{"metadata":22704,"sys":22707,"fields":22714},{"tags":22705,"concepts":22706},[],[],{"space":22708,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":22710,"publishedVersion":434,"revision":63,"contentType":22712,"locale":29},{"sys":22709},{"type":12,"linkType":13,"id":14},{"sys":22711},{"id":21,"type":12,"linkType":22},{"sys":22713},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":22715,"metaTitle":444,"metaDescription":445,"mainTitle":22716,"subtitle":463,"heroImage":22731,"ctaButton":486,"ctaLink":487},[443],{"data":22717,"content":22718,"nodeType":75},{},[22719,22725],{"data":22720,"content":22721,"nodeType":456},{},[22722],{"data":22723,"marks":22724,"value":455,"nodeType":83},{},[],{"data":22726,"content":22727,"nodeType":88},{},[22728],{"data":22729,"marks":22730,"value":117,"nodeType":83},{},[],{"metadata":22732,"sys":22735,"fields":22740},{"tags":22733,"concepts":22734},[],[],{"space":22736,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":22738,"publishedVersion":63,"revision":45,"locale":29},{"sys":22737},{"type":12,"linkType":13,"id":14},{"sys":22739},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":22741},{"url":478,"details":22742,"fileName":484,"contentType":485},{"size":480,"image":22743},{"width":482,"height":483},{"sys":22745,"fields":22748},{"id":22746,"createdAt":22747},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":22749,"slug":22750,"articleIntro":-1,"category":22751},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[22752],{"metadata":22753,"sys":22756,"fields":22763},{"tags":22754,"concepts":22755},[],[],{"space":22757,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":22759,"publishedVersion":434,"revision":63,"contentType":22761,"locale":29},{"sys":22758},{"type":12,"linkType":13,"id":14},{"sys":22760},{"id":21,"type":12,"linkType":22},{"sys":22762},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":22764,"metaTitle":444,"metaDescription":445,"mainTitle":22765,"subtitle":463,"heroImage":22780,"ctaButton":486,"ctaLink":487},[443],{"data":22766,"content":22767,"nodeType":75},{},[22768,22774],{"data":22769,"content":22770,"nodeType":456},{},[22771],{"data":22772,"marks":22773,"value":455,"nodeType":83},{},[],{"data":22775,"content":22776,"nodeType":88},{},[22777],{"data":22778,"marks":22779,"value":117,"nodeType":83},{},[],{"metadata":22781,"sys":22784,"fields":22789},{"tags":22782,"concepts":22783},[],[],{"space":22785,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":22787,"publishedVersion":63,"revision":45,"locale":29},{"sys":22786},{"type":12,"linkType":13,"id":14},{"sys":22788},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":22790},{"url":478,"details":22791,"fileName":484,"contentType":485},{"size":480,"image":22792},{"width":482,"height":483},{"sys":22794,"fields":22797},{"id":22795,"createdAt":22796},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":22798,"slug":22799,"articleIntro":22798,"category":22800},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[22801],{"metadata":22802,"sys":22805,"fields":22812},{"tags":22803,"concepts":22804},[],[],{"space":22806,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":22808,"publishedVersion":434,"revision":63,"contentType":22810,"locale":29},{"sys":22807},{"type":12,"linkType":13,"id":14},{"sys":22809},{"id":21,"type":12,"linkType":22},{"sys":22811},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":22813,"metaTitle":444,"metaDescription":445,"mainTitle":22814,"subtitle":463,"heroImage":22829,"ctaButton":486,"ctaLink":487},[443],{"data":22815,"content":22816,"nodeType":75},{},[22817,22823],{"data":22818,"content":22819,"nodeType":456},{},[22820],{"data":22821,"marks":22822,"value":455,"nodeType":83},{},[],{"data":22824,"content":22825,"nodeType":88},{},[22826],{"data":22827,"marks":22828,"value":117,"nodeType":83},{},[],{"metadata":22830,"sys":22833,"fields":22838},{"tags":22831,"concepts":22832},[],[],{"space":22834,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":22836,"publishedVersion":63,"revision":45,"locale":29},{"sys":22835},{"type":12,"linkType":13,"id":14},{"sys":22837},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":22839},{"url":478,"details":22840,"fileName":484,"contentType":485},{"size":480,"image":22841},{"width":482,"height":483},{"sys":22843,"fields":22846},{"id":22844,"createdAt":22845},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":22847,"slug":22848,"articleIntro":-1,"category":22849},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[22850],{"metadata":22851,"sys":22854,"fields":22861},{"tags":22852,"concepts":22853},[],[],{"space":22855,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":22857,"publishedVersion":434,"revision":63,"contentType":22859,"locale":29},{"sys":22856},{"type":12,"linkType":13,"id":14},{"sys":22858},{"id":21,"type":12,"linkType":22},{"sys":22860},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":22862,"metaTitle":444,"metaDescription":445,"mainTitle":22863,"subtitle":463,"heroImage":22878,"ctaButton":486,"ctaLink":487},[443],{"data":22864,"content":22865,"nodeType":75},{},[22866,22872],{"data":22867,"content":22868,"nodeType":456},{},[22869],{"data":22870,"marks":22871,"value":455,"nodeType":83},{},[],{"data":22873,"content":22874,"nodeType":88},{},[22875],{"data":22876,"marks":22877,"value":117,"nodeType":83},{},[],{"metadata":22879,"sys":22882,"fields":22887},{"tags":22880,"concepts":22881},[],[],{"space":22883,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":22885,"publishedVersion":63,"revision":45,"locale":29},{"sys":22884},{"type":12,"linkType":13,"id":14},{"sys":22886},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":22888},{"url":478,"details":22889,"fileName":484,"contentType":485},{"size":480,"image":22890},{"width":482,"height":483},{"sys":22892,"fields":22895},{"id":22893,"createdAt":22894},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":22896,"slug":22897,"articleIntro":22896,"category":22898},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[22899],{"metadata":22900,"sys":22903,"fields":22910},{"tags":22901,"concepts":22902},[],[],{"space":22904,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":22906,"publishedVersion":434,"revision":63,"contentType":22908,"locale":29},{"sys":22905},{"type":12,"linkType":13,"id":14},{"sys":22907},{"id":21,"type":12,"linkType":22},{"sys":22909},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":22911,"metaTitle":444,"metaDescription":445,"mainTitle":22912,"subtitle":463,"heroImage":22927,"ctaButton":486,"ctaLink":487},[443],{"data":22913,"content":22914,"nodeType":75},{},[22915,22921],{"data":22916,"content":22917,"nodeType":456},{},[22918],{"data":22919,"marks":22920,"value":455,"nodeType":83},{},[],{"data":22922,"content":22923,"nodeType":88},{},[22924],{"data":22925,"marks":22926,"value":117,"nodeType":83},{},[],{"metadata":22928,"sys":22931,"fields":22936},{"tags":22929,"concepts":22930},[],[],{"space":22932,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":22934,"publishedVersion":63,"revision":45,"locale":29},{"sys":22933},{"type":12,"linkType":13,"id":14},{"sys":22935},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":22937},{"url":478,"details":22938,"fileName":484,"contentType":485},{"size":480,"image":22939},{"width":482,"height":483},{"sys":22941,"fields":22944},{"id":22942,"createdAt":22943},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":22945,"slug":22946,"articleIntro":22945,"category":22947},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[22948],{"metadata":22949,"sys":22952,"fields":22959},{"tags":22950,"concepts":22951},[],[],{"space":22953,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":22955,"publishedVersion":434,"revision":63,"contentType":22957,"locale":29},{"sys":22954},{"type":12,"linkType":13,"id":14},{"sys":22956},{"id":21,"type":12,"linkType":22},{"sys":22958},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":22960,"metaTitle":444,"metaDescription":445,"mainTitle":22961,"subtitle":463,"heroImage":22976,"ctaButton":486,"ctaLink":487},[443],{"data":22962,"content":22963,"nodeType":75},{},[22964,22970],{"data":22965,"content":22966,"nodeType":456},{},[22967],{"data":22968,"marks":22969,"value":455,"nodeType":83},{},[],{"data":22971,"content":22972,"nodeType":88},{},[22973],{"data":22974,"marks":22975,"value":117,"nodeType":83},{},[],{"metadata":22977,"sys":22980,"fields":22985},{"tags":22978,"concepts":22979},[],[],{"space":22981,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":22983,"publishedVersion":63,"revision":45,"locale":29},{"sys":22982},{"type":12,"linkType":13,"id":14},{"sys":22984},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":22986},{"url":478,"details":22987,"fileName":484,"contentType":485},{"size":480,"image":22988},{"width":482,"height":483},{"sys":22990,"fields":22993},{"id":22991,"createdAt":22992},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":22994,"slug":22995,"articleIntro":22994,"category":22996},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[22997],{"metadata":22998,"sys":23001,"fields":23008},{"tags":22999,"concepts":23000},[],[],{"space":23002,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":23004,"publishedVersion":434,"revision":63,"contentType":23006,"locale":29},{"sys":23003},{"type":12,"linkType":13,"id":14},{"sys":23005},{"id":21,"type":12,"linkType":22},{"sys":23007},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":23009,"metaTitle":444,"metaDescription":445,"mainTitle":23010,"subtitle":463,"heroImage":23025,"ctaButton":486,"ctaLink":487},[443],{"data":23011,"content":23012,"nodeType":75},{},[23013,23019],{"data":23014,"content":23015,"nodeType":456},{},[23016],{"data":23017,"marks":23018,"value":455,"nodeType":83},{},[],{"data":23020,"content":23021,"nodeType":88},{},[23022],{"data":23023,"marks":23024,"value":117,"nodeType":83},{},[],{"metadata":23026,"sys":23029,"fields":23034},{"tags":23027,"concepts":23028},[],[],{"space":23030,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":23032,"publishedVersion":63,"revision":45,"locale":29},{"sys":23031},{"type":12,"linkType":13,"id":14},{"sys":23033},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":23035},{"url":478,"details":23036,"fileName":484,"contentType":485},{"size":480,"image":23037},{"width":482,"height":483},{"sys":23039,"fields":23042},{"id":23040,"createdAt":23041},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":23043,"slug":23044,"articleIntro":-1,"category":23045},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[23046],{"metadata":23047,"sys":23050,"fields":23057},{"tags":23048,"concepts":23049},[],[],{"space":23051,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":23053,"publishedVersion":434,"revision":63,"contentType":23055,"locale":29},{"sys":23052},{"type":12,"linkType":13,"id":14},{"sys":23054},{"id":21,"type":12,"linkType":22},{"sys":23056},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":23058,"metaTitle":444,"metaDescription":445,"mainTitle":23059,"subtitle":463,"heroImage":23074,"ctaButton":486,"ctaLink":487},[443],{"data":23060,"content":23061,"nodeType":75},{},[23062,23068],{"data":23063,"content":23064,"nodeType":456},{},[23065],{"data":23066,"marks":23067,"value":455,"nodeType":83},{},[],{"data":23069,"content":23070,"nodeType":88},{},[23071],{"data":23072,"marks":23073,"value":117,"nodeType":83},{},[],{"metadata":23075,"sys":23078,"fields":23083},{"tags":23076,"concepts":23077},[],[],{"space":23079,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":23081,"publishedVersion":63,"revision":45,"locale":29},{"sys":23080},{"type":12,"linkType":13,"id":14},{"sys":23082},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":23084},{"url":478,"details":23085,"fileName":484,"contentType":485},{"size":480,"image":23086},{"width":482,"height":483},{"sys":23088,"fields":23091},{"id":23089,"createdAt":23090},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":23092,"slug":23093,"articleIntro":23092,"category":23094},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[23095],{"metadata":23096,"sys":23099,"fields":23106},{"tags":23097,"concepts":23098},[],[],{"space":23100,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":23102,"publishedVersion":434,"revision":63,"contentType":23104,"locale":29},{"sys":23101},{"type":12,"linkType":13,"id":14},{"sys":23103},{"id":21,"type":12,"linkType":22},{"sys":23105},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":23107,"metaTitle":444,"metaDescription":445,"mainTitle":23108,"subtitle":463,"heroImage":23123,"ctaButton":486,"ctaLink":487},[443],{"data":23109,"content":23110,"nodeType":75},{},[23111,23117],{"data":23112,"content":23113,"nodeType":456},{},[23114],{"data":23115,"marks":23116,"value":455,"nodeType":83},{},[],{"data":23118,"content":23119,"nodeType":88},{},[23120],{"data":23121,"marks":23122,"value":117,"nodeType":83},{},[],{"metadata":23124,"sys":23127,"fields":23132},{"tags":23125,"concepts":23126},[],[],{"space":23128,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":23130,"publishedVersion":63,"revision":45,"locale":29},{"sys":23129},{"type":12,"linkType":13,"id":14},{"sys":23131},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":23133},{"url":478,"details":23134,"fileName":484,"contentType":485},{"size":480,"image":23135},{"width":482,"height":483},{"sys":23137,"fields":23140},{"id":23138,"createdAt":23139},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":23141,"slug":23142,"articleIntro":23141,"category":23143},"2961 - Titres de participation","compte-2961-titres-de-participation",[23144],{"metadata":23145,"sys":23148,"fields":23155},{"tags":23146,"concepts":23147},[],[],{"space":23149,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":23151,"publishedVersion":434,"revision":63,"contentType":23153,"locale":29},{"sys":23150},{"type":12,"linkType":13,"id":14},{"sys":23152},{"id":21,"type":12,"linkType":22},{"sys":23154},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":23156,"metaTitle":444,"metaDescription":445,"mainTitle":23157,"subtitle":463,"heroImage":23172,"ctaButton":486,"ctaLink":487},[443],{"data":23158,"content":23159,"nodeType":75},{},[23160,23166],{"data":23161,"content":23162,"nodeType":456},{},[23163],{"data":23164,"marks":23165,"value":455,"nodeType":83},{},[],{"data":23167,"content":23168,"nodeType":88},{},[23169],{"data":23170,"marks":23171,"value":117,"nodeType":83},{},[],{"metadata":23173,"sys":23176,"fields":23181},{"tags":23174,"concepts":23175},[],[],{"space":23177,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":23179,"publishedVersion":63,"revision":45,"locale":29},{"sys":23178},{"type":12,"linkType":13,"id":14},{"sys":23180},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":23182},{"url":478,"details":23183,"fileName":484,"contentType":485},{"size":480,"image":23184},{"width":482,"height":483},{"sys":23186,"fields":23189},{"id":23187,"createdAt":23188},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":23190,"slug":23191,"articleIntro":23190,"category":23192},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[23193],{"metadata":23194,"sys":23197,"fields":23204},{"tags":23195,"concepts":23196},[],[],{"space":23198,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":23200,"publishedVersion":434,"revision":63,"contentType":23202,"locale":29},{"sys":23199},{"type":12,"linkType":13,"id":14},{"sys":23201},{"id":21,"type":12,"linkType":22},{"sys":23203},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":23205,"metaTitle":444,"metaDescription":445,"mainTitle":23206,"subtitle":463,"heroImage":23221,"ctaButton":486,"ctaLink":487},[443],{"data":23207,"content":23208,"nodeType":75},{},[23209,23215],{"data":23210,"content":23211,"nodeType":456},{},[23212],{"data":23213,"marks":23214,"value":455,"nodeType":83},{},[],{"data":23216,"content":23217,"nodeType":88},{},[23218],{"data":23219,"marks":23220,"value":117,"nodeType":83},{},[],{"metadata":23222,"sys":23225,"fields":23230},{"tags":23223,"concepts":23224},[],[],{"space":23226,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":23228,"publishedVersion":63,"revision":45,"locale":29},{"sys":23227},{"type":12,"linkType":13,"id":14},{"sys":23229},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":23231},{"url":478,"details":23232,"fileName":484,"contentType":485},{"size":480,"image":23233},{"width":482,"height":483},{"sys":23235,"fields":23238},{"id":23236,"createdAt":23237},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":23239,"slug":23240,"articleIntro":23239,"category":23241},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[23242],{"metadata":23243,"sys":23246,"fields":23253},{"tags":23244,"concepts":23245},[],[],{"space":23247,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":23249,"publishedVersion":434,"revision":63,"contentType":23251,"locale":29},{"sys":23248},{"type":12,"linkType":13,"id":14},{"sys":23250},{"id":21,"type":12,"linkType":22},{"sys":23252},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":23254,"metaTitle":444,"metaDescription":445,"mainTitle":23255,"subtitle":463,"heroImage":23270,"ctaButton":486,"ctaLink":487},[443],{"data":23256,"content":23257,"nodeType":75},{},[23258,23264],{"data":23259,"content":23260,"nodeType":456},{},[23261],{"data":23262,"marks":23263,"value":455,"nodeType":83},{},[],{"data":23265,"content":23266,"nodeType":88},{},[23267],{"data":23268,"marks":23269,"value":117,"nodeType":83},{},[],{"metadata":23271,"sys":23274,"fields":23279},{"tags":23272,"concepts":23273},[],[],{"space":23275,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":23277,"publishedVersion":63,"revision":45,"locale":29},{"sys":23276},{"type":12,"linkType":13,"id":14},{"sys":23278},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":23280},{"url":478,"details":23281,"fileName":484,"contentType":485},{"size":480,"image":23282},{"width":482,"height":483},{"sys":23284,"fields":23287},{"id":23285,"createdAt":23286},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":23288,"slug":23289,"articleIntro":-1,"category":23290},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[23291],{"metadata":23292,"sys":23295,"fields":23302},{"tags":23293,"concepts":23294},[],[],{"space":23296,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":23298,"publishedVersion":434,"revision":63,"contentType":23300,"locale":29},{"sys":23297},{"type":12,"linkType":13,"id":14},{"sys":23299},{"id":21,"type":12,"linkType":22},{"sys":23301},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":23303,"metaTitle":444,"metaDescription":445,"mainTitle":23304,"subtitle":463,"heroImage":23319,"ctaButton":486,"ctaLink":487},[443],{"data":23305,"content":23306,"nodeType":75},{},[23307,23313],{"data":23308,"content":23309,"nodeType":456},{},[23310],{"data":23311,"marks":23312,"value":455,"nodeType":83},{},[],{"data":23314,"content":23315,"nodeType":88},{},[23316],{"data":23317,"marks":23318,"value":117,"nodeType":83},{},[],{"metadata":23320,"sys":23323,"fields":23328},{"tags":23321,"concepts":23322},[],[],{"space":23324,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":23326,"publishedVersion":63,"revision":45,"locale":29},{"sys":23325},{"type":12,"linkType":13,"id":14},{"sys":23327},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":23329},{"url":478,"details":23330,"fileName":484,"contentType":485},{"size":480,"image":23331},{"width":482,"height":483},{"sys":23333,"fields":23336},{"id":23334,"createdAt":23335},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":23337,"slug":23338,"articleIntro":-1,"category":23339},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[23340],{"metadata":23341,"sys":23344,"fields":23351},{"tags":23342,"concepts":23343},[],[],{"space":23345,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":23347,"publishedVersion":434,"revision":63,"contentType":23349,"locale":29},{"sys":23346},{"type":12,"linkType":13,"id":14},{"sys":23348},{"id":21,"type":12,"linkType":22},{"sys":23350},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":23352,"metaTitle":444,"metaDescription":445,"mainTitle":23353,"subtitle":463,"heroImage":23368,"ctaButton":486,"ctaLink":487},[443],{"data":23354,"content":23355,"nodeType":75},{},[23356,23362],{"data":23357,"content":23358,"nodeType":456},{},[23359],{"data":23360,"marks":23361,"value":455,"nodeType":83},{},[],{"data":23363,"content":23364,"nodeType":88},{},[23365],{"data":23366,"marks":23367,"value":117,"nodeType":83},{},[],{"metadata":23369,"sys":23372,"fields":23377},{"tags":23370,"concepts":23371},[],[],{"space":23373,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":23375,"publishedVersion":63,"revision":45,"locale":29},{"sys":23374},{"type":12,"linkType":13,"id":14},{"sys":23376},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":23378},{"url":478,"details":23379,"fileName":484,"contentType":485},{"size":480,"image":23380},{"width":482,"height":483},{"sys":23382,"fields":23385},{"id":23383,"createdAt":23384},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":23386,"slug":23387,"articleIntro":-1,"category":23388},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[23389],{"metadata":23390,"sys":23393,"fields":23400},{"tags":23391,"concepts":23392},[],[],{"space":23394,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":23396,"publishedVersion":434,"revision":63,"contentType":23398,"locale":29},{"sys":23395},{"type":12,"linkType":13,"id":14},{"sys":23397},{"id":21,"type":12,"linkType":22},{"sys":23399},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":23401,"metaTitle":444,"metaDescription":445,"mainTitle":23402,"subtitle":463,"heroImage":23417,"ctaButton":486,"ctaLink":487},[443],{"data":23403,"content":23404,"nodeType":75},{},[23405,23411],{"data":23406,"content":23407,"nodeType":456},{},[23408],{"data":23409,"marks":23410,"value":455,"nodeType":83},{},[],{"data":23412,"content":23413,"nodeType":88},{},[23414],{"data":23415,"marks":23416,"value":117,"nodeType":83},{},[],{"metadata":23418,"sys":23421,"fields":23426},{"tags":23419,"concepts":23420},[],[],{"space":23422,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":23424,"publishedVersion":63,"revision":45,"locale":29},{"sys":23423},{"type":12,"linkType":13,"id":14},{"sys":23425},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":23427},{"url":478,"details":23428,"fileName":484,"contentType":485},{"size":480,"image":23429},{"width":482,"height":483},{"sys":23431,"fields":23434},{"id":23432,"createdAt":23433},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":23435,"slug":23436,"articleIntro":23435,"category":23437},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[23438],{"metadata":23439,"sys":23442,"fields":23449},{"tags":23440,"concepts":23441},[],[],{"space":23443,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":23445,"publishedVersion":434,"revision":63,"contentType":23447,"locale":29},{"sys":23444},{"type":12,"linkType":13,"id":14},{"sys":23446},{"id":21,"type":12,"linkType":22},{"sys":23448},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":23450,"metaTitle":444,"metaDescription":445,"mainTitle":23451,"subtitle":463,"heroImage":23466,"ctaButton":486,"ctaLink":487},[443],{"data":23452,"content":23453,"nodeType":75},{},[23454,23460],{"data":23455,"content":23456,"nodeType":456},{},[23457],{"data":23458,"marks":23459,"value":455,"nodeType":83},{},[],{"data":23461,"content":23462,"nodeType":88},{},[23463],{"data":23464,"marks":23465,"value":117,"nodeType":83},{},[],{"metadata":23467,"sys":23470,"fields":23475},{"tags":23468,"concepts":23469},[],[],{"space":23471,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":23473,"publishedVersion":63,"revision":45,"locale":29},{"sys":23472},{"type":12,"linkType":13,"id":14},{"sys":23474},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":23476},{"url":478,"details":23477,"fileName":484,"contentType":485},{"size":480,"image":23478},{"width":482,"height":483},{"sys":23480,"fields":23483},{"id":23481,"createdAt":23482},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":23484,"slug":23485,"articleIntro":23484,"category":23486},"1681 - Autres emprunts","compte-1681-autres-emprunts",[23487],{"metadata":23488,"sys":23491,"fields":23498},{"tags":23489,"concepts":23490},[],[],{"space":23492,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":23494,"publishedVersion":434,"revision":63,"contentType":23496,"locale":29},{"sys":23493},{"type":12,"linkType":13,"id":14},{"sys":23495},{"id":21,"type":12,"linkType":22},{"sys":23497},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":23499,"metaTitle":444,"metaDescription":445,"mainTitle":23500,"subtitle":463,"heroImage":23515,"ctaButton":486,"ctaLink":487},[443],{"data":23501,"content":23502,"nodeType":75},{},[23503,23509],{"data":23504,"content":23505,"nodeType":456},{},[23506],{"data":23507,"marks":23508,"value":455,"nodeType":83},{},[],{"data":23510,"content":23511,"nodeType":88},{},[23512],{"data":23513,"marks":23514,"value":117,"nodeType":83},{},[],{"metadata":23516,"sys":23519,"fields":23524},{"tags":23517,"concepts":23518},[],[],{"space":23520,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":23522,"publishedVersion":63,"revision":45,"locale":29},{"sys":23521},{"type":12,"linkType":13,"id":14},{"sys":23523},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":23525},{"url":478,"details":23526,"fileName":484,"contentType":485},{"size":480,"image":23527},{"width":482,"height":483},{"sys":23529,"fields":23532},{"id":23530,"createdAt":23531},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":23533,"slug":23534,"articleIntro":23533,"category":23535},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[23536],{"metadata":23537,"sys":23540,"fields":23547},{"tags":23538,"concepts":23539},[],[],{"space":23541,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":23543,"publishedVersion":434,"revision":63,"contentType":23545,"locale":29},{"sys":23542},{"type":12,"linkType":13,"id":14},{"sys":23544},{"id":21,"type":12,"linkType":22},{"sys":23546},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":23548,"metaTitle":444,"metaDescription":445,"mainTitle":23549,"subtitle":463,"heroImage":23564,"ctaButton":486,"ctaLink":487},[443],{"data":23550,"content":23551,"nodeType":75},{},[23552,23558],{"data":23553,"content":23554,"nodeType":456},{},[23555],{"data":23556,"marks":23557,"value":455,"nodeType":83},{},[],{"data":23559,"content":23560,"nodeType":88},{},[23561],{"data":23562,"marks":23563,"value":117,"nodeType":83},{},[],{"metadata":23565,"sys":23568,"fields":23573},{"tags":23566,"concepts":23567},[],[],{"space":23569,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":23571,"publishedVersion":63,"revision":45,"locale":29},{"sys":23570},{"type":12,"linkType":13,"id":14},{"sys":23572},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":23574},{"url":478,"details":23575,"fileName":484,"contentType":485},{"size":480,"image":23576},{"width":482,"height":483},{"sys":23578,"fields":23581},{"id":23579,"createdAt":23580},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":23582,"slug":23583,"articleIntro":23582,"category":23584},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[23585],{"metadata":23586,"sys":23589,"fields":23596},{"tags":23587,"concepts":23588},[],[],{"space":23590,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":23592,"publishedVersion":434,"revision":63,"contentType":23594,"locale":29},{"sys":23591},{"type":12,"linkType":13,"id":14},{"sys":23593},{"id":21,"type":12,"linkType":22},{"sys":23595},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":23597,"metaTitle":444,"metaDescription":445,"mainTitle":23598,"subtitle":463,"heroImage":23613,"ctaButton":486,"ctaLink":487},[443],{"data":23599,"content":23600,"nodeType":75},{},[23601,23607],{"data":23602,"content":23603,"nodeType":456},{},[23604],{"data":23605,"marks":23606,"value":455,"nodeType":83},{},[],{"data":23608,"content":23609,"nodeType":88},{},[23610],{"data":23611,"marks":23612,"value":117,"nodeType":83},{},[],{"metadata":23614,"sys":23617,"fields":23622},{"tags":23615,"concepts":23616},[],[],{"space":23618,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":23620,"publishedVersion":63,"revision":45,"locale":29},{"sys":23619},{"type":12,"linkType":13,"id":14},{"sys":23621},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":23623},{"url":478,"details":23624,"fileName":484,"contentType":485},{"size":480,"image":23625},{"width":482,"height":483},{"sys":23627,"fields":23630},{"id":23628,"createdAt":23629},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":23631,"slug":23632,"articleIntro":23631,"category":23633},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[23634],{"metadata":23635,"sys":23638,"fields":23645},{"tags":23636,"concepts":23637},[],[],{"space":23639,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":23641,"publishedVersion":434,"revision":63,"contentType":23643,"locale":29},{"sys":23640},{"type":12,"linkType":13,"id":14},{"sys":23642},{"id":21,"type":12,"linkType":22},{"sys":23644},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":23646,"metaTitle":444,"metaDescription":445,"mainTitle":23647,"subtitle":463,"heroImage":23662,"ctaButton":486,"ctaLink":487},[443],{"data":23648,"content":23649,"nodeType":75},{},[23650,23656],{"data":23651,"content":23652,"nodeType":456},{},[23653],{"data":23654,"marks":23655,"value":455,"nodeType":83},{},[],{"data":23657,"content":23658,"nodeType":88},{},[23659],{"data":23660,"marks":23661,"value":117,"nodeType":83},{},[],{"metadata":23663,"sys":23666,"fields":23671},{"tags":23664,"concepts":23665},[],[],{"space":23667,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":23669,"publishedVersion":63,"revision":45,"locale":29},{"sys":23668},{"type":12,"linkType":13,"id":14},{"sys":23670},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":23672},{"url":478,"details":23673,"fileName":484,"contentType":485},{"size":480,"image":23674},{"width":482,"height":483},{"sys":23676,"fields":23679},{"id":23677,"createdAt":23678},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":23680,"slug":23681,"articleIntro":23680,"category":23682},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[23683],{"metadata":23684,"sys":23687,"fields":23694},{"tags":23685,"concepts":23686},[],[],{"space":23688,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":23690,"publishedVersion":434,"revision":63,"contentType":23692,"locale":29},{"sys":23689},{"type":12,"linkType":13,"id":14},{"sys":23691},{"id":21,"type":12,"linkType":22},{"sys":23693},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":23695,"metaTitle":444,"metaDescription":445,"mainTitle":23696,"subtitle":463,"heroImage":23711,"ctaButton":486,"ctaLink":487},[443],{"data":23697,"content":23698,"nodeType":75},{},[23699,23705],{"data":23700,"content":23701,"nodeType":456},{},[23702],{"data":23703,"marks":23704,"value":455,"nodeType":83},{},[],{"data":23706,"content":23707,"nodeType":88},{},[23708],{"data":23709,"marks":23710,"value":117,"nodeType":83},{},[],{"metadata":23712,"sys":23715,"fields":23720},{"tags":23713,"concepts":23714},[],[],{"space":23716,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":23718,"publishedVersion":63,"revision":45,"locale":29},{"sys":23717},{"type":12,"linkType":13,"id":14},{"sys":23719},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":23721},{"url":478,"details":23722,"fileName":484,"contentType":485},{"size":480,"image":23723},{"width":482,"height":483},{"sys":23725,"fields":23728},{"id":23726,"createdAt":23727},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":23729,"slug":23730,"articleIntro":23729,"category":23731},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[23732],{"metadata":23733,"sys":23736,"fields":23743},{"tags":23734,"concepts":23735},[],[],{"space":23737,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":23739,"publishedVersion":434,"revision":63,"contentType":23741,"locale":29},{"sys":23738},{"type":12,"linkType":13,"id":14},{"sys":23740},{"id":21,"type":12,"linkType":22},{"sys":23742},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":23744,"metaTitle":444,"metaDescription":445,"mainTitle":23745,"subtitle":463,"heroImage":23760,"ctaButton":486,"ctaLink":487},[443],{"data":23746,"content":23747,"nodeType":75},{},[23748,23754],{"data":23749,"content":23750,"nodeType":456},{},[23751],{"data":23752,"marks":23753,"value":455,"nodeType":83},{},[],{"data":23755,"content":23756,"nodeType":88},{},[23757],{"data":23758,"marks":23759,"value":117,"nodeType":83},{},[],{"metadata":23761,"sys":23764,"fields":23769},{"tags":23762,"concepts":23763},[],[],{"space":23765,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":23767,"publishedVersion":63,"revision":45,"locale":29},{"sys":23766},{"type":12,"linkType":13,"id":14},{"sys":23768},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":23770},{"url":478,"details":23771,"fileName":484,"contentType":485},{"size":480,"image":23772},{"width":482,"height":483},{"sys":23774,"fields":23777},{"id":23775,"createdAt":23776},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":23778,"slug":23779,"articleIntro":23778,"category":23780},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[23781],{"metadata":23782,"sys":23785,"fields":23792},{"tags":23783,"concepts":23784},[],[],{"space":23786,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":23788,"publishedVersion":434,"revision":63,"contentType":23790,"locale":29},{"sys":23787},{"type":12,"linkType":13,"id":14},{"sys":23789},{"id":21,"type":12,"linkType":22},{"sys":23791},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":23793,"metaTitle":444,"metaDescription":445,"mainTitle":23794,"subtitle":463,"heroImage":23809,"ctaButton":486,"ctaLink":487},[443],{"data":23795,"content":23796,"nodeType":75},{},[23797,23803],{"data":23798,"content":23799,"nodeType":456},{},[23800],{"data":23801,"marks":23802,"value":455,"nodeType":83},{},[],{"data":23804,"content":23805,"nodeType":88},{},[23806],{"data":23807,"marks":23808,"value":117,"nodeType":83},{},[],{"metadata":23810,"sys":23813,"fields":23818},{"tags":23811,"concepts":23812},[],[],{"space":23814,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":23816,"publishedVersion":63,"revision":45,"locale":29},{"sys":23815},{"type":12,"linkType":13,"id":14},{"sys":23817},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":23819},{"url":478,"details":23820,"fileName":484,"contentType":485},{"size":480,"image":23821},{"width":482,"height":483},{"sys":23823,"fields":23826},{"id":23824,"createdAt":23825},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":23827,"slug":23828,"articleIntro":-1,"category":23829},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[23830],{"metadata":23831,"sys":23834,"fields":23841},{"tags":23832,"concepts":23833},[],[],{"space":23835,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":23837,"publishedVersion":434,"revision":63,"contentType":23839,"locale":29},{"sys":23836},{"type":12,"linkType":13,"id":14},{"sys":23838},{"id":21,"type":12,"linkType":22},{"sys":23840},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":23842,"metaTitle":444,"metaDescription":445,"mainTitle":23843,"subtitle":463,"heroImage":23858,"ctaButton":486,"ctaLink":487},[443],{"data":23844,"content":23845,"nodeType":75},{},[23846,23852],{"data":23847,"content":23848,"nodeType":456},{},[23849],{"data":23850,"marks":23851,"value":455,"nodeType":83},{},[],{"data":23853,"content":23854,"nodeType":88},{},[23855],{"data":23856,"marks":23857,"value":117,"nodeType":83},{},[],{"metadata":23859,"sys":23862,"fields":23867},{"tags":23860,"concepts":23861},[],[],{"space":23863,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":23865,"publishedVersion":63,"revision":45,"locale":29},{"sys":23864},{"type":12,"linkType":13,"id":14},{"sys":23866},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":23868},{"url":478,"details":23869,"fileName":484,"contentType":485},{"size":480,"image":23870},{"width":482,"height":483},{"sys":23872,"fields":23875},{"id":23873,"createdAt":23874},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":23876,"slug":23877,"articleIntro":23876,"category":23878},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[23879],{"metadata":23880,"sys":23883,"fields":23890},{"tags":23881,"concepts":23882},[],[],{"space":23884,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":23886,"publishedVersion":434,"revision":63,"contentType":23888,"locale":29},{"sys":23885},{"type":12,"linkType":13,"id":14},{"sys":23887},{"id":21,"type":12,"linkType":22},{"sys":23889},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":23891,"metaTitle":444,"metaDescription":445,"mainTitle":23892,"subtitle":463,"heroImage":23907,"ctaButton":486,"ctaLink":487},[443],{"data":23893,"content":23894,"nodeType":75},{},[23895,23901],{"data":23896,"content":23897,"nodeType":456},{},[23898],{"data":23899,"marks":23900,"value":455,"nodeType":83},{},[],{"data":23902,"content":23903,"nodeType":88},{},[23904],{"data":23905,"marks":23906,"value":117,"nodeType":83},{},[],{"metadata":23908,"sys":23911,"fields":23916},{"tags":23909,"concepts":23910},[],[],{"space":23912,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":23914,"publishedVersion":63,"revision":45,"locale":29},{"sys":23913},{"type":12,"linkType":13,"id":14},{"sys":23915},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":23917},{"url":478,"details":23918,"fileName":484,"contentType":485},{"size":480,"image":23919},{"width":482,"height":483},{"sys":23921,"fields":23924},{"id":23922,"createdAt":23923},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":23925,"slug":23926,"articleIntro":-1,"category":23927},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[23928],{"metadata":23929,"sys":23932,"fields":23939},{"tags":23930,"concepts":23931},[],[],{"space":23933,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":23935,"publishedVersion":434,"revision":63,"contentType":23937,"locale":29},{"sys":23934},{"type":12,"linkType":13,"id":14},{"sys":23936},{"id":21,"type":12,"linkType":22},{"sys":23938},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":23940,"metaTitle":444,"metaDescription":445,"mainTitle":23941,"subtitle":463,"heroImage":23956,"ctaButton":486,"ctaLink":487},[443],{"data":23942,"content":23943,"nodeType":75},{},[23944,23950],{"data":23945,"content":23946,"nodeType":456},{},[23947],{"data":23948,"marks":23949,"value":455,"nodeType":83},{},[],{"data":23951,"content":23952,"nodeType":88},{},[23953],{"data":23954,"marks":23955,"value":117,"nodeType":83},{},[],{"metadata":23957,"sys":23960,"fields":23965},{"tags":23958,"concepts":23959},[],[],{"space":23961,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":23963,"publishedVersion":63,"revision":45,"locale":29},{"sys":23962},{"type":12,"linkType":13,"id":14},{"sys":23964},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":23966},{"url":478,"details":23967,"fileName":484,"contentType":485},{"size":480,"image":23968},{"width":482,"height":483},{"sys":23970,"fields":23973},{"id":23971,"createdAt":23972},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":23974,"slug":23975,"articleIntro":23974,"category":23976},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[23977],{"metadata":23978,"sys":23981,"fields":23988},{"tags":23979,"concepts":23980},[],[],{"space":23982,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":23984,"publishedVersion":434,"revision":63,"contentType":23986,"locale":29},{"sys":23983},{"type":12,"linkType":13,"id":14},{"sys":23985},{"id":21,"type":12,"linkType":22},{"sys":23987},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":23989,"metaTitle":444,"metaDescription":445,"mainTitle":23990,"subtitle":463,"heroImage":24005,"ctaButton":486,"ctaLink":487},[443],{"data":23991,"content":23992,"nodeType":75},{},[23993,23999],{"data":23994,"content":23995,"nodeType":456},{},[23996],{"data":23997,"marks":23998,"value":455,"nodeType":83},{},[],{"data":24000,"content":24001,"nodeType":88},{},[24002],{"data":24003,"marks":24004,"value":117,"nodeType":83},{},[],{"metadata":24006,"sys":24009,"fields":24014},{"tags":24007,"concepts":24008},[],[],{"space":24010,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":24012,"publishedVersion":63,"revision":45,"locale":29},{"sys":24011},{"type":12,"linkType":13,"id":14},{"sys":24013},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":24015},{"url":478,"details":24016,"fileName":484,"contentType":485},{"size":480,"image":24017},{"width":482,"height":483},{"sys":24019,"fields":24022},{"id":24020,"createdAt":24021},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":24023,"slug":24024,"articleIntro":24023,"category":24025},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[24026],{"metadata":24027,"sys":24030,"fields":24037},{"tags":24028,"concepts":24029},[],[],{"space":24031,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":24033,"publishedVersion":434,"revision":63,"contentType":24035,"locale":29},{"sys":24032},{"type":12,"linkType":13,"id":14},{"sys":24034},{"id":21,"type":12,"linkType":22},{"sys":24036},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":24038,"metaTitle":444,"metaDescription":445,"mainTitle":24039,"subtitle":463,"heroImage":24054,"ctaButton":486,"ctaLink":487},[443],{"data":24040,"content":24041,"nodeType":75},{},[24042,24048],{"data":24043,"content":24044,"nodeType":456},{},[24045],{"data":24046,"marks":24047,"value":455,"nodeType":83},{},[],{"data":24049,"content":24050,"nodeType":88},{},[24051],{"data":24052,"marks":24053,"value":117,"nodeType":83},{},[],{"metadata":24055,"sys":24058,"fields":24063},{"tags":24056,"concepts":24057},[],[],{"space":24059,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":24061,"publishedVersion":63,"revision":45,"locale":29},{"sys":24060},{"type":12,"linkType":13,"id":14},{"sys":24062},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":24064},{"url":478,"details":24065,"fileName":484,"contentType":485},{"size":480,"image":24066},{"width":482,"height":483},{"sys":24068,"fields":24071},{"id":24069,"createdAt":24070},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":24072,"slug":24073,"articleIntro":24072,"category":24074},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[24075],{"metadata":24076,"sys":24079,"fields":24086},{"tags":24077,"concepts":24078},[],[],{"space":24080,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":24082,"publishedVersion":434,"revision":63,"contentType":24084,"locale":29},{"sys":24081},{"type":12,"linkType":13,"id":14},{"sys":24083},{"id":21,"type":12,"linkType":22},{"sys":24085},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":24087,"metaTitle":444,"metaDescription":445,"mainTitle":24088,"subtitle":463,"heroImage":24103,"ctaButton":486,"ctaLink":487},[443],{"data":24089,"content":24090,"nodeType":75},{},[24091,24097],{"data":24092,"content":24093,"nodeType":456},{},[24094],{"data":24095,"marks":24096,"value":455,"nodeType":83},{},[],{"data":24098,"content":24099,"nodeType":88},{},[24100],{"data":24101,"marks":24102,"value":117,"nodeType":83},{},[],{"metadata":24104,"sys":24107,"fields":24112},{"tags":24105,"concepts":24106},[],[],{"space":24108,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":24110,"publishedVersion":63,"revision":45,"locale":29},{"sys":24109},{"type":12,"linkType":13,"id":14},{"sys":24111},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":24113},{"url":478,"details":24114,"fileName":484,"contentType":485},{"size":480,"image":24115},{"width":482,"height":483},{"sys":24117,"fields":24120},{"id":24118,"createdAt":24119},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":24121,"slug":24122,"articleIntro":24121,"category":24123},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[24124],{"metadata":24125,"sys":24128,"fields":24135},{"tags":24126,"concepts":24127},[],[],{"space":24129,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":24131,"publishedVersion":434,"revision":63,"contentType":24133,"locale":29},{"sys":24130},{"type":12,"linkType":13,"id":14},{"sys":24132},{"id":21,"type":12,"linkType":22},{"sys":24134},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":24136,"metaTitle":444,"metaDescription":445,"mainTitle":24137,"subtitle":463,"heroImage":24152,"ctaButton":486,"ctaLink":487},[443],{"data":24138,"content":24139,"nodeType":75},{},[24140,24146],{"data":24141,"content":24142,"nodeType":456},{},[24143],{"data":24144,"marks":24145,"value":455,"nodeType":83},{},[],{"data":24147,"content":24148,"nodeType":88},{},[24149],{"data":24150,"marks":24151,"value":117,"nodeType":83},{},[],{"metadata":24153,"sys":24156,"fields":24161},{"tags":24154,"concepts":24155},[],[],{"space":24157,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":24159,"publishedVersion":63,"revision":45,"locale":29},{"sys":24158},{"type":12,"linkType":13,"id":14},{"sys":24160},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":24162},{"url":478,"details":24163,"fileName":484,"contentType":485},{"size":480,"image":24164},{"width":482,"height":483},{"sys":24166,"fields":24169},{"id":24167,"createdAt":24168},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":24170,"slug":24171,"articleIntro":24170,"category":24172},"Compte 6237 - Publications","compte-6237-publications",[24173],{"metadata":24174,"sys":24177,"fields":24184},{"tags":24175,"concepts":24176},[],[],{"space":24178,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":24180,"publishedVersion":434,"revision":63,"contentType":24182,"locale":29},{"sys":24179},{"type":12,"linkType":13,"id":14},{"sys":24181},{"id":21,"type":12,"linkType":22},{"sys":24183},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":24185,"metaTitle":444,"metaDescription":445,"mainTitle":24186,"subtitle":463,"heroImage":24201,"ctaButton":486,"ctaLink":487},[443],{"data":24187,"content":24188,"nodeType":75},{},[24189,24195],{"data":24190,"content":24191,"nodeType":456},{},[24192],{"data":24193,"marks":24194,"value":455,"nodeType":83},{},[],{"data":24196,"content":24197,"nodeType":88},{},[24198],{"data":24199,"marks":24200,"value":117,"nodeType":83},{},[],{"metadata":24202,"sys":24205,"fields":24210},{"tags":24203,"concepts":24204},[],[],{"space":24206,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":24208,"publishedVersion":63,"revision":45,"locale":29},{"sys":24207},{"type":12,"linkType":13,"id":14},{"sys":24209},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":24211},{"url":478,"details":24212,"fileName":484,"contentType":485},{"size":480,"image":24213},{"width":482,"height":483},{"sys":24215,"fields":24218},{"id":24216,"createdAt":24217},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":24219,"slug":24220,"articleIntro":-1,"category":24221},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[24222],{"metadata":24223,"sys":24226,"fields":24233},{"tags":24224,"concepts":24225},[],[],{"space":24227,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":24229,"publishedVersion":434,"revision":63,"contentType":24231,"locale":29},{"sys":24228},{"type":12,"linkType":13,"id":14},{"sys":24230},{"id":21,"type":12,"linkType":22},{"sys":24232},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":24234,"metaTitle":444,"metaDescription":445,"mainTitle":24235,"subtitle":463,"heroImage":24250,"ctaButton":486,"ctaLink":487},[443],{"data":24236,"content":24237,"nodeType":75},{},[24238,24244],{"data":24239,"content":24240,"nodeType":456},{},[24241],{"data":24242,"marks":24243,"value":455,"nodeType":83},{},[],{"data":24245,"content":24246,"nodeType":88},{},[24247],{"data":24248,"marks":24249,"value":117,"nodeType":83},{},[],{"metadata":24251,"sys":24254,"fields":24259},{"tags":24252,"concepts":24253},[],[],{"space":24255,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":24257,"publishedVersion":63,"revision":45,"locale":29},{"sys":24256},{"type":12,"linkType":13,"id":14},{"sys":24258},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":24260},{"url":478,"details":24261,"fileName":484,"contentType":485},{"size":480,"image":24262},{"width":482,"height":483},{"sys":24264,"fields":24267},{"id":24265,"createdAt":24266},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":24268,"slug":24269,"articleIntro":24268,"category":24270},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[24271],{"metadata":24272,"sys":24275,"fields":24282},{"tags":24273,"concepts":24274},[],[],{"space":24276,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":24278,"publishedVersion":434,"revision":63,"contentType":24280,"locale":29},{"sys":24277},{"type":12,"linkType":13,"id":14},{"sys":24279},{"id":21,"type":12,"linkType":22},{"sys":24281},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":24283,"metaTitle":444,"metaDescription":445,"mainTitle":24284,"subtitle":463,"heroImage":24299,"ctaButton":486,"ctaLink":487},[443],{"data":24285,"content":24286,"nodeType":75},{},[24287,24293],{"data":24288,"content":24289,"nodeType":456},{},[24290],{"data":24291,"marks":24292,"value":455,"nodeType":83},{},[],{"data":24294,"content":24295,"nodeType":88},{},[24296],{"data":24297,"marks":24298,"value":117,"nodeType":83},{},[],{"metadata":24300,"sys":24303,"fields":24308},{"tags":24301,"concepts":24302},[],[],{"space":24304,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":24306,"publishedVersion":63,"revision":45,"locale":29},{"sys":24305},{"type":12,"linkType":13,"id":14},{"sys":24307},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":24309},{"url":478,"details":24310,"fileName":484,"contentType":485},{"size":480,"image":24311},{"width":482,"height":483},{"sys":24313,"fields":24316},{"id":24314,"createdAt":24315},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":24317,"slug":24318,"articleIntro":24317,"category":24319},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[24320],{"metadata":24321,"sys":24324,"fields":24331},{"tags":24322,"concepts":24323},[],[],{"space":24325,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":24327,"publishedVersion":434,"revision":63,"contentType":24329,"locale":29},{"sys":24326},{"type":12,"linkType":13,"id":14},{"sys":24328},{"id":21,"type":12,"linkType":22},{"sys":24330},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":24332,"metaTitle":444,"metaDescription":445,"mainTitle":24333,"subtitle":463,"heroImage":24348,"ctaButton":486,"ctaLink":487},[443],{"data":24334,"content":24335,"nodeType":75},{},[24336,24342],{"data":24337,"content":24338,"nodeType":456},{},[24339],{"data":24340,"marks":24341,"value":455,"nodeType":83},{},[],{"data":24343,"content":24344,"nodeType":88},{},[24345],{"data":24346,"marks":24347,"value":117,"nodeType":83},{},[],{"metadata":24349,"sys":24352,"fields":24357},{"tags":24350,"concepts":24351},[],[],{"space":24353,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":24355,"publishedVersion":63,"revision":45,"locale":29},{"sys":24354},{"type":12,"linkType":13,"id":14},{"sys":24356},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":24358},{"url":478,"details":24359,"fileName":484,"contentType":485},{"size":480,"image":24360},{"width":482,"height":483},{"sys":24362,"fields":24365},{"id":24363,"createdAt":24364},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":24366,"slug":24367,"articleIntro":24366,"category":24368},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[24369],{"metadata":24370,"sys":24373,"fields":24380},{"tags":24371,"concepts":24372},[],[],{"space":24374,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":24376,"publishedVersion":434,"revision":63,"contentType":24378,"locale":29},{"sys":24375},{"type":12,"linkType":13,"id":14},{"sys":24377},{"id":21,"type":12,"linkType":22},{"sys":24379},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":24381,"metaTitle":444,"metaDescription":445,"mainTitle":24382,"subtitle":463,"heroImage":24397,"ctaButton":486,"ctaLink":487},[443],{"data":24383,"content":24384,"nodeType":75},{},[24385,24391],{"data":24386,"content":24387,"nodeType":456},{},[24388],{"data":24389,"marks":24390,"value":455,"nodeType":83},{},[],{"data":24392,"content":24393,"nodeType":88},{},[24394],{"data":24395,"marks":24396,"value":117,"nodeType":83},{},[],{"metadata":24398,"sys":24401,"fields":24406},{"tags":24399,"concepts":24400},[],[],{"space":24402,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":24404,"publishedVersion":63,"revision":45,"locale":29},{"sys":24403},{"type":12,"linkType":13,"id":14},{"sys":24405},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":24407},{"url":478,"details":24408,"fileName":484,"contentType":485},{"size":480,"image":24409},{"width":482,"height":483},{"sys":24411,"fields":24414},{"id":24412,"createdAt":24413},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":24415,"slug":24416,"articleIntro":24415,"category":24417},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[24418],{"metadata":24419,"sys":24422,"fields":24429},{"tags":24420,"concepts":24421},[],[],{"space":24423,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":24425,"publishedVersion":434,"revision":63,"contentType":24427,"locale":29},{"sys":24424},{"type":12,"linkType":13,"id":14},{"sys":24426},{"id":21,"type":12,"linkType":22},{"sys":24428},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":24430,"metaTitle":444,"metaDescription":445,"mainTitle":24431,"subtitle":463,"heroImage":24446,"ctaButton":486,"ctaLink":487},[443],{"data":24432,"content":24433,"nodeType":75},{},[24434,24440],{"data":24435,"content":24436,"nodeType":456},{},[24437],{"data":24438,"marks":24439,"value":455,"nodeType":83},{},[],{"data":24441,"content":24442,"nodeType":88},{},[24443],{"data":24444,"marks":24445,"value":117,"nodeType":83},{},[],{"metadata":24447,"sys":24450,"fields":24455},{"tags":24448,"concepts":24449},[],[],{"space":24451,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":24453,"publishedVersion":63,"revision":45,"locale":29},{"sys":24452},{"type":12,"linkType":13,"id":14},{"sys":24454},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":24456},{"url":478,"details":24457,"fileName":484,"contentType":485},{"size":480,"image":24458},{"width":482,"height":483},{"sys":24460,"fields":24463},{"id":24461,"createdAt":24462},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":24464,"slug":24465,"articleIntro":-1,"category":24466},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[24467],{"metadata":24468,"sys":24471,"fields":24478},{"tags":24469,"concepts":24470},[],[],{"space":24472,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":24474,"publishedVersion":434,"revision":63,"contentType":24476,"locale":29},{"sys":24473},{"type":12,"linkType":13,"id":14},{"sys":24475},{"id":21,"type":12,"linkType":22},{"sys":24477},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":24479,"metaTitle":444,"metaDescription":445,"mainTitle":24480,"subtitle":463,"heroImage":24495,"ctaButton":486,"ctaLink":487},[443],{"data":24481,"content":24482,"nodeType":75},{},[24483,24489],{"data":24484,"content":24485,"nodeType":456},{},[24486],{"data":24487,"marks":24488,"value":455,"nodeType":83},{},[],{"data":24490,"content":24491,"nodeType":88},{},[24492],{"data":24493,"marks":24494,"value":117,"nodeType":83},{},[],{"metadata":24496,"sys":24499,"fields":24504},{"tags":24497,"concepts":24498},[],[],{"space":24500,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":24502,"publishedVersion":63,"revision":45,"locale":29},{"sys":24501},{"type":12,"linkType":13,"id":14},{"sys":24503},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":24505},{"url":478,"details":24506,"fileName":484,"contentType":485},{"size":480,"image":24507},{"width":482,"height":483},{"sys":24509,"fields":24512},{"id":24510,"createdAt":24511},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":24513,"slug":24514,"articleIntro":24513,"category":24515},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[24516],{"metadata":24517,"sys":24520,"fields":24527},{"tags":24518,"concepts":24519},[],[],{"space":24521,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":24523,"publishedVersion":434,"revision":63,"contentType":24525,"locale":29},{"sys":24522},{"type":12,"linkType":13,"id":14},{"sys":24524},{"id":21,"type":12,"linkType":22},{"sys":24526},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":24528,"metaTitle":444,"metaDescription":445,"mainTitle":24529,"subtitle":463,"heroImage":24544,"ctaButton":486,"ctaLink":487},[443],{"data":24530,"content":24531,"nodeType":75},{},[24532,24538],{"data":24533,"content":24534,"nodeType":456},{},[24535],{"data":24536,"marks":24537,"value":455,"nodeType":83},{},[],{"data":24539,"content":24540,"nodeType":88},{},[24541],{"data":24542,"marks":24543,"value":117,"nodeType":83},{},[],{"metadata":24545,"sys":24548,"fields":24553},{"tags":24546,"concepts":24547},[],[],{"space":24549,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":24551,"publishedVersion":63,"revision":45,"locale":29},{"sys":24550},{"type":12,"linkType":13,"id":14},{"sys":24552},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":24554},{"url":478,"details":24555,"fileName":484,"contentType":485},{"size":480,"image":24556},{"width":482,"height":483},{"sys":24558,"fields":24561},{"id":24559,"createdAt":24560},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":24562,"slug":24563,"articleIntro":-1,"category":24564},"Compte 71 - Production stockée","compte-71-production-stockee",[24565],{"metadata":24566,"sys":24569,"fields":24576},{"tags":24567,"concepts":24568},[],[],{"space":24570,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":24572,"publishedVersion":434,"revision":63,"contentType":24574,"locale":29},{"sys":24571},{"type":12,"linkType":13,"id":14},{"sys":24573},{"id":21,"type":12,"linkType":22},{"sys":24575},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":24577,"metaTitle":444,"metaDescription":445,"mainTitle":24578,"subtitle":463,"heroImage":24593,"ctaButton":486,"ctaLink":487},[443],{"data":24579,"content":24580,"nodeType":75},{},[24581,24587],{"data":24582,"content":24583,"nodeType":456},{},[24584],{"data":24585,"marks":24586,"value":455,"nodeType":83},{},[],{"data":24588,"content":24589,"nodeType":88},{},[24590],{"data":24591,"marks":24592,"value":117,"nodeType":83},{},[],{"metadata":24594,"sys":24597,"fields":24602},{"tags":24595,"concepts":24596},[],[],{"space":24598,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":24600,"publishedVersion":63,"revision":45,"locale":29},{"sys":24599},{"type":12,"linkType":13,"id":14},{"sys":24601},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":24603},{"url":478,"details":24604,"fileName":484,"contentType":485},{"size":480,"image":24605},{"width":482,"height":483},{"sys":24607,"fields":24610},{"id":24608,"createdAt":24609},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":24611,"slug":24612,"articleIntro":24613,"category":24614},"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.",[24615],{"metadata":24616,"sys":24619,"fields":24626},{"tags":24617,"concepts":24618},[],[],{"space":24620,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":24622,"publishedVersion":434,"revision":63,"contentType":24624,"locale":29},{"sys":24621},{"type":12,"linkType":13,"id":14},{"sys":24623},{"id":21,"type":12,"linkType":22},{"sys":24625},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":24627,"metaTitle":444,"metaDescription":445,"mainTitle":24628,"subtitle":463,"heroImage":24643,"ctaButton":486,"ctaLink":487},[443],{"data":24629,"content":24630,"nodeType":75},{},[24631,24637],{"data":24632,"content":24633,"nodeType":456},{},[24634],{"data":24635,"marks":24636,"value":455,"nodeType":83},{},[],{"data":24638,"content":24639,"nodeType":88},{},[24640],{"data":24641,"marks":24642,"value":117,"nodeType":83},{},[],{"metadata":24644,"sys":24647,"fields":24652},{"tags":24645,"concepts":24646},[],[],{"space":24648,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":24650,"publishedVersion":63,"revision":45,"locale":29},{"sys":24649},{"type":12,"linkType":13,"id":14},{"sys":24651},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":24653},{"url":478,"details":24654,"fileName":484,"contentType":485},{"size":480,"image":24655},{"width":482,"height":483},{"sys":24657,"fields":24659},{"id":24658,"createdAt":6517},"162s9jHJG3pe8Lo9DnYq87",{"title":24660,"slug":24661,"articleIntro":24660,"category":24662},"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",[24663],{"metadata":24664,"sys":24667,"fields":24674},{"tags":24665,"concepts":24666},[],[],{"space":24668,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":24670,"publishedVersion":434,"revision":63,"contentType":24672,"locale":29},{"sys":24669},{"type":12,"linkType":13,"id":14},{"sys":24671},{"id":21,"type":12,"linkType":22},{"sys":24673},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":24675,"metaTitle":444,"metaDescription":445,"mainTitle":24676,"subtitle":463,"heroImage":24691,"ctaButton":486,"ctaLink":487},[443],{"data":24677,"content":24678,"nodeType":75},{},[24679,24685],{"data":24680,"content":24681,"nodeType":456},{},[24682],{"data":24683,"marks":24684,"value":455,"nodeType":83},{},[],{"data":24686,"content":24687,"nodeType":88},{},[24688],{"data":24689,"marks":24690,"value":117,"nodeType":83},{},[],{"metadata":24692,"sys":24695,"fields":24700},{"tags":24693,"concepts":24694},[],[],{"space":24696,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":24698,"publishedVersion":63,"revision":45,"locale":29},{"sys":24697},{"type":12,"linkType":13,"id":14},{"sys":24699},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":24701},{"url":478,"details":24702,"fileName":484,"contentType":485},{"size":480,"image":24703},{"width":482,"height":483},{"sys":24705,"fields":24708},{"id":24706,"createdAt":24707},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":24709,"slug":24710,"articleIntro":24709,"category":24711},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[24712],{"metadata":24713,"sys":24716,"fields":24723},{"tags":24714,"concepts":24715},[],[],{"space":24717,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":24719,"publishedVersion":434,"revision":63,"contentType":24721,"locale":29},{"sys":24718},{"type":12,"linkType":13,"id":14},{"sys":24720},{"id":21,"type":12,"linkType":22},{"sys":24722},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":24724,"metaTitle":444,"metaDescription":445,"mainTitle":24725,"subtitle":463,"heroImage":24740,"ctaButton":486,"ctaLink":487},[443],{"data":24726,"content":24727,"nodeType":75},{},[24728,24734],{"data":24729,"content":24730,"nodeType":456},{},[24731],{"data":24732,"marks":24733,"value":455,"nodeType":83},{},[],{"data":24735,"content":24736,"nodeType":88},{},[24737],{"data":24738,"marks":24739,"value":117,"nodeType":83},{},[],{"metadata":24741,"sys":24744,"fields":24749},{"tags":24742,"concepts":24743},[],[],{"space":24745,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":24747,"publishedVersion":63,"revision":45,"locale":29},{"sys":24746},{"type":12,"linkType":13,"id":14},{"sys":24748},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":24750},{"url":478,"details":24751,"fileName":484,"contentType":485},{"size":480,"image":24752},{"width":482,"height":483},{"sys":24754,"fields":24757},{"id":24755,"createdAt":24756},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":24758,"slug":24759,"articleIntro":-1,"category":24760},"Compte 6226 - Honoraires","compte-6226-honoraires",[24761],{"metadata":24762,"sys":24765,"fields":24772},{"tags":24763,"concepts":24764},[],[],{"space":24766,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":24768,"publishedVersion":434,"revision":63,"contentType":24770,"locale":29},{"sys":24767},{"type":12,"linkType":13,"id":14},{"sys":24769},{"id":21,"type":12,"linkType":22},{"sys":24771},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":24773,"metaTitle":444,"metaDescription":445,"mainTitle":24774,"subtitle":463,"heroImage":24789,"ctaButton":486,"ctaLink":487},[443],{"data":24775,"content":24776,"nodeType":75},{},[24777,24783],{"data":24778,"content":24779,"nodeType":456},{},[24780],{"data":24781,"marks":24782,"value":455,"nodeType":83},{},[],{"data":24784,"content":24785,"nodeType":88},{},[24786],{"data":24787,"marks":24788,"value":117,"nodeType":83},{},[],{"metadata":24790,"sys":24793,"fields":24798},{"tags":24791,"concepts":24792},[],[],{"space":24794,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":24796,"publishedVersion":63,"revision":45,"locale":29},{"sys":24795},{"type":12,"linkType":13,"id":14},{"sys":24797},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":24799},{"url":478,"details":24800,"fileName":484,"contentType":485},{"size":480,"image":24801},{"width":482,"height":483},{"sys":24803,"fields":24806},{"id":24804,"createdAt":24805},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":24807,"slug":24808,"articleIntro":24807,"category":24809},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[24810],{"metadata":24811,"sys":24814,"fields":24821},{"tags":24812,"concepts":24813},[],[],{"space":24815,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":24817,"publishedVersion":434,"revision":63,"contentType":24819,"locale":29},{"sys":24816},{"type":12,"linkType":13,"id":14},{"sys":24818},{"id":21,"type":12,"linkType":22},{"sys":24820},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":24822,"metaTitle":444,"metaDescription":445,"mainTitle":24823,"subtitle":463,"heroImage":24838,"ctaButton":486,"ctaLink":487},[443],{"data":24824,"content":24825,"nodeType":75},{},[24826,24832],{"data":24827,"content":24828,"nodeType":456},{},[24829],{"data":24830,"marks":24831,"value":455,"nodeType":83},{},[],{"data":24833,"content":24834,"nodeType":88},{},[24835],{"data":24836,"marks":24837,"value":117,"nodeType":83},{},[],{"metadata":24839,"sys":24842,"fields":24847},{"tags":24840,"concepts":24841},[],[],{"space":24843,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":24845,"publishedVersion":63,"revision":45,"locale":29},{"sys":24844},{"type":12,"linkType":13,"id":14},{"sys":24846},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":24848},{"url":478,"details":24849,"fileName":484,"contentType":485},{"size":480,"image":24850},{"width":482,"height":483},{"sys":24852,"fields":24855},{"id":24853,"createdAt":24854},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":24856,"slug":24857,"articleIntro":24856,"category":24858},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[24859],{"metadata":24860,"sys":24863,"fields":24870},{"tags":24861,"concepts":24862},[],[],{"space":24864,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":24866,"publishedVersion":434,"revision":63,"contentType":24868,"locale":29},{"sys":24865},{"type":12,"linkType":13,"id":14},{"sys":24867},{"id":21,"type":12,"linkType":22},{"sys":24869},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":24871,"metaTitle":444,"metaDescription":445,"mainTitle":24872,"subtitle":463,"heroImage":24887,"ctaButton":486,"ctaLink":487},[443],{"data":24873,"content":24874,"nodeType":75},{},[24875,24881],{"data":24876,"content":24877,"nodeType":456},{},[24878],{"data":24879,"marks":24880,"value":455,"nodeType":83},{},[],{"data":24882,"content":24883,"nodeType":88},{},[24884],{"data":24885,"marks":24886,"value":117,"nodeType":83},{},[],{"metadata":24888,"sys":24891,"fields":24896},{"tags":24889,"concepts":24890},[],[],{"space":24892,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":24894,"publishedVersion":63,"revision":45,"locale":29},{"sys":24893},{"type":12,"linkType":13,"id":14},{"sys":24895},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":24897},{"url":478,"details":24898,"fileName":484,"contentType":485},{"size":480,"image":24899},{"width":482,"height":483},{"sys":24901,"fields":24904},{"id":24902,"createdAt":24903},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":24905,"slug":24906,"articleIntro":24905,"category":24907},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[24908],{"metadata":24909,"sys":24912,"fields":24919},{"tags":24910,"concepts":24911},[],[],{"space":24913,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":24915,"publishedVersion":434,"revision":63,"contentType":24917,"locale":29},{"sys":24914},{"type":12,"linkType":13,"id":14},{"sys":24916},{"id":21,"type":12,"linkType":22},{"sys":24918},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":24920,"metaTitle":444,"metaDescription":445,"mainTitle":24921,"subtitle":463,"heroImage":24936,"ctaButton":486,"ctaLink":487},[443],{"data":24922,"content":24923,"nodeType":75},{},[24924,24930],{"data":24925,"content":24926,"nodeType":456},{},[24927],{"data":24928,"marks":24929,"value":455,"nodeType":83},{},[],{"data":24931,"content":24932,"nodeType":88},{},[24933],{"data":24934,"marks":24935,"value":117,"nodeType":83},{},[],{"metadata":24937,"sys":24940,"fields":24945},{"tags":24938,"concepts":24939},[],[],{"space":24941,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":24943,"publishedVersion":63,"revision":45,"locale":29},{"sys":24942},{"type":12,"linkType":13,"id":14},{"sys":24944},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":24946},{"url":478,"details":24947,"fileName":484,"contentType":485},{"size":480,"image":24948},{"width":482,"height":483},{"sys":24950,"fields":24953},{"id":24951,"createdAt":24952},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":24954,"slug":24955,"articleIntro":24954,"category":24956},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[24957],{"metadata":24958,"sys":24961,"fields":24968},{"tags":24959,"concepts":24960},[],[],{"space":24962,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":24964,"publishedVersion":434,"revision":63,"contentType":24966,"locale":29},{"sys":24963},{"type":12,"linkType":13,"id":14},{"sys":24965},{"id":21,"type":12,"linkType":22},{"sys":24967},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":24969,"metaTitle":444,"metaDescription":445,"mainTitle":24970,"subtitle":463,"heroImage":24985,"ctaButton":486,"ctaLink":487},[443],{"data":24971,"content":24972,"nodeType":75},{},[24973,24979],{"data":24974,"content":24975,"nodeType":456},{},[24976],{"data":24977,"marks":24978,"value":455,"nodeType":83},{},[],{"data":24980,"content":24981,"nodeType":88},{},[24982],{"data":24983,"marks":24984,"value":117,"nodeType":83},{},[],{"metadata":24986,"sys":24989,"fields":24994},{"tags":24987,"concepts":24988},[],[],{"space":24990,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":24992,"publishedVersion":63,"revision":45,"locale":29},{"sys":24991},{"type":12,"linkType":13,"id":14},{"sys":24993},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":24995},{"url":478,"details":24996,"fileName":484,"contentType":485},{"size":480,"image":24997},{"width":482,"height":483},{"sys":24999,"fields":25002},{"id":25000,"createdAt":25001},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":25003,"slug":25004,"articleIntro":25003,"category":25005},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[25006],{"metadata":25007,"sys":25010,"fields":25017},{"tags":25008,"concepts":25009},[],[],{"space":25011,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":25013,"publishedVersion":434,"revision":63,"contentType":25015,"locale":29},{"sys":25012},{"type":12,"linkType":13,"id":14},{"sys":25014},{"id":21,"type":12,"linkType":22},{"sys":25016},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":25018,"metaTitle":444,"metaDescription":445,"mainTitle":25019,"subtitle":463,"heroImage":25034,"ctaButton":486,"ctaLink":487},[443],{"data":25020,"content":25021,"nodeType":75},{},[25022,25028],{"data":25023,"content":25024,"nodeType":456},{},[25025],{"data":25026,"marks":25027,"value":455,"nodeType":83},{},[],{"data":25029,"content":25030,"nodeType":88},{},[25031],{"data":25032,"marks":25033,"value":117,"nodeType":83},{},[],{"metadata":25035,"sys":25038,"fields":25043},{"tags":25036,"concepts":25037},[],[],{"space":25039,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":25041,"publishedVersion":63,"revision":45,"locale":29},{"sys":25040},{"type":12,"linkType":13,"id":14},{"sys":25042},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":25044},{"url":478,"details":25045,"fileName":484,"contentType":485},{"size":480,"image":25046},{"width":482,"height":483},{"sys":25048,"fields":25051},{"id":25049,"createdAt":25050},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":25052,"slug":25053,"articleIntro":25052,"category":25054},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[25055],{"metadata":25056,"sys":25059,"fields":25066},{"tags":25057,"concepts":25058},[],[],{"space":25060,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":25062,"publishedVersion":434,"revision":63,"contentType":25064,"locale":29},{"sys":25061},{"type":12,"linkType":13,"id":14},{"sys":25063},{"id":21,"type":12,"linkType":22},{"sys":25065},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":25067,"metaTitle":444,"metaDescription":445,"mainTitle":25068,"subtitle":463,"heroImage":25083,"ctaButton":486,"ctaLink":487},[443],{"data":25069,"content":25070,"nodeType":75},{},[25071,25077],{"data":25072,"content":25073,"nodeType":456},{},[25074],{"data":25075,"marks":25076,"value":455,"nodeType":83},{},[],{"data":25078,"content":25079,"nodeType":88},{},[25080],{"data":25081,"marks":25082,"value":117,"nodeType":83},{},[],{"metadata":25084,"sys":25087,"fields":25092},{"tags":25085,"concepts":25086},[],[],{"space":25088,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":25090,"publishedVersion":63,"revision":45,"locale":29},{"sys":25089},{"type":12,"linkType":13,"id":14},{"sys":25091},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":25093},{"url":478,"details":25094,"fileName":484,"contentType":485},{"size":480,"image":25095},{"width":482,"height":483},{"sys":25097,"fields":25100},{"id":25098,"createdAt":25099},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":25101,"slug":25102,"articleIntro":25101,"category":25103},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[25104],{"metadata":25105,"sys":25108,"fields":25115},{"tags":25106,"concepts":25107},[],[],{"space":25109,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":25111,"publishedVersion":434,"revision":63,"contentType":25113,"locale":29},{"sys":25110},{"type":12,"linkType":13,"id":14},{"sys":25112},{"id":21,"type":12,"linkType":22},{"sys":25114},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":25116,"metaTitle":444,"metaDescription":445,"mainTitle":25117,"subtitle":463,"heroImage":25132,"ctaButton":486,"ctaLink":487},[443],{"data":25118,"content":25119,"nodeType":75},{},[25120,25126],{"data":25121,"content":25122,"nodeType":456},{},[25123],{"data":25124,"marks":25125,"value":455,"nodeType":83},{},[],{"data":25127,"content":25128,"nodeType":88},{},[25129],{"data":25130,"marks":25131,"value":117,"nodeType":83},{},[],{"metadata":25133,"sys":25136,"fields":25141},{"tags":25134,"concepts":25135},[],[],{"space":25137,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":25139,"publishedVersion":63,"revision":45,"locale":29},{"sys":25138},{"type":12,"linkType":13,"id":14},{"sys":25140},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":25142},{"url":478,"details":25143,"fileName":484,"contentType":485},{"size":480,"image":25144},{"width":482,"height":483},{"sys":25146,"fields":25149},{"id":25147,"createdAt":25148},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":25150,"slug":25151,"articleIntro":25150,"category":25152},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[25153],{"metadata":25154,"sys":25157,"fields":25164},{"tags":25155,"concepts":25156},[],[],{"space":25158,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":25160,"publishedVersion":434,"revision":63,"contentType":25162,"locale":29},{"sys":25159},{"type":12,"linkType":13,"id":14},{"sys":25161},{"id":21,"type":12,"linkType":22},{"sys":25163},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":25165,"metaTitle":444,"metaDescription":445,"mainTitle":25166,"subtitle":463,"heroImage":25181,"ctaButton":486,"ctaLink":487},[443],{"data":25167,"content":25168,"nodeType":75},{},[25169,25175],{"data":25170,"content":25171,"nodeType":456},{},[25172],{"data":25173,"marks":25174,"value":455,"nodeType":83},{},[],{"data":25176,"content":25177,"nodeType":88},{},[25178],{"data":25179,"marks":25180,"value":117,"nodeType":83},{},[],{"metadata":25182,"sys":25185,"fields":25190},{"tags":25183,"concepts":25184},[],[],{"space":25186,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":25188,"publishedVersion":63,"revision":45,"locale":29},{"sys":25187},{"type":12,"linkType":13,"id":14},{"sys":25189},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":25191},{"url":478,"details":25192,"fileName":484,"contentType":485},{"size":480,"image":25193},{"width":482,"height":483},{"sys":25195,"fields":25198},{"id":25196,"createdAt":25197},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":25199,"slug":25200,"articleIntro":25199,"category":25201},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[25202],{"metadata":25203,"sys":25206,"fields":25213},{"tags":25204,"concepts":25205},[],[],{"space":25207,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":25209,"publishedVersion":434,"revision":63,"contentType":25211,"locale":29},{"sys":25208},{"type":12,"linkType":13,"id":14},{"sys":25210},{"id":21,"type":12,"linkType":22},{"sys":25212},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":25214,"metaTitle":444,"metaDescription":445,"mainTitle":25215,"subtitle":463,"heroImage":25230,"ctaButton":486,"ctaLink":487},[443],{"data":25216,"content":25217,"nodeType":75},{},[25218,25224],{"data":25219,"content":25220,"nodeType":456},{},[25221],{"data":25222,"marks":25223,"value":455,"nodeType":83},{},[],{"data":25225,"content":25226,"nodeType":88},{},[25227],{"data":25228,"marks":25229,"value":117,"nodeType":83},{},[],{"metadata":25231,"sys":25234,"fields":25239},{"tags":25232,"concepts":25233},[],[],{"space":25235,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":25237,"publishedVersion":63,"revision":45,"locale":29},{"sys":25236},{"type":12,"linkType":13,"id":14},{"sys":25238},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":25240},{"url":478,"details":25241,"fileName":484,"contentType":485},{"size":480,"image":25242},{"width":482,"height":483},{"sys":25244,"fields":25247},{"id":25245,"createdAt":25246},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":25248,"slug":25249,"articleIntro":25248,"category":25250},"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",[25251],{"metadata":25252,"sys":25255,"fields":25262},{"tags":25253,"concepts":25254},[],[],{"space":25256,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":25258,"publishedVersion":434,"revision":63,"contentType":25260,"locale":29},{"sys":25257},{"type":12,"linkType":13,"id":14},{"sys":25259},{"id":21,"type":12,"linkType":22},{"sys":25261},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":25263,"metaTitle":444,"metaDescription":445,"mainTitle":25264,"subtitle":463,"heroImage":25279,"ctaButton":486,"ctaLink":487},[443],{"data":25265,"content":25266,"nodeType":75},{},[25267,25273],{"data":25268,"content":25269,"nodeType":456},{},[25270],{"data":25271,"marks":25272,"value":455,"nodeType":83},{},[],{"data":25274,"content":25275,"nodeType":88},{},[25276],{"data":25277,"marks":25278,"value":117,"nodeType":83},{},[],{"metadata":25280,"sys":25283,"fields":25288},{"tags":25281,"concepts":25282},[],[],{"space":25284,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":25286,"publishedVersion":63,"revision":45,"locale":29},{"sys":25285},{"type":12,"linkType":13,"id":14},{"sys":25287},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":25289},{"url":478,"details":25290,"fileName":484,"contentType":485},{"size":480,"image":25291},{"width":482,"height":483},{"sys":25293,"fields":25296},{"id":25294,"createdAt":25295},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":25297,"slug":25298,"articleIntro":-1,"category":25299},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[25300],{"metadata":25301,"sys":25304,"fields":25311},{"tags":25302,"concepts":25303},[],[],{"space":25305,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":25307,"publishedVersion":434,"revision":63,"contentType":25309,"locale":29},{"sys":25306},{"type":12,"linkType":13,"id":14},{"sys":25308},{"id":21,"type":12,"linkType":22},{"sys":25310},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":25312,"metaTitle":444,"metaDescription":445,"mainTitle":25313,"subtitle":463,"heroImage":25328,"ctaButton":486,"ctaLink":487},[443],{"data":25314,"content":25315,"nodeType":75},{},[25316,25322],{"data":25317,"content":25318,"nodeType":456},{},[25319],{"data":25320,"marks":25321,"value":455,"nodeType":83},{},[],{"data":25323,"content":25324,"nodeType":88},{},[25325],{"data":25326,"marks":25327,"value":117,"nodeType":83},{},[],{"metadata":25329,"sys":25332,"fields":25337},{"tags":25330,"concepts":25331},[],[],{"space":25333,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":25335,"publishedVersion":63,"revision":45,"locale":29},{"sys":25334},{"type":12,"linkType":13,"id":14},{"sys":25336},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":25338},{"url":478,"details":25339,"fileName":484,"contentType":485},{"size":480,"image":25340},{"width":482,"height":483},{"sys":25342,"fields":25345},{"id":25343,"createdAt":25344},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":25346,"slug":25347,"articleIntro":25346,"category":25348},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[25349],{"metadata":25350,"sys":25353,"fields":25360},{"tags":25351,"concepts":25352},[],[],{"space":25354,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":25356,"publishedVersion":434,"revision":63,"contentType":25358,"locale":29},{"sys":25355},{"type":12,"linkType":13,"id":14},{"sys":25357},{"id":21,"type":12,"linkType":22},{"sys":25359},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":25361,"metaTitle":444,"metaDescription":445,"mainTitle":25362,"subtitle":463,"heroImage":25377,"ctaButton":486,"ctaLink":487},[443],{"data":25363,"content":25364,"nodeType":75},{},[25365,25371],{"data":25366,"content":25367,"nodeType":456},{},[25368],{"data":25369,"marks":25370,"value":455,"nodeType":83},{},[],{"data":25372,"content":25373,"nodeType":88},{},[25374],{"data":25375,"marks":25376,"value":117,"nodeType":83},{},[],{"metadata":25378,"sys":25381,"fields":25386},{"tags":25379,"concepts":25380},[],[],{"space":25382,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":25384,"publishedVersion":63,"revision":45,"locale":29},{"sys":25383},{"type":12,"linkType":13,"id":14},{"sys":25385},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":25387},{"url":478,"details":25388,"fileName":484,"contentType":485},{"size":480,"image":25389},{"width":482,"height":483},{"sys":25391,"fields":25394},{"id":25392,"createdAt":25393},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":25395,"slug":25396,"articleIntro":25395,"category":25397},"Compte 101 - Capital","compte-101-capital",[25398],{"metadata":25399,"sys":25402,"fields":25409},{"tags":25400,"concepts":25401},[],[],{"space":25403,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":25405,"publishedVersion":434,"revision":63,"contentType":25407,"locale":29},{"sys":25404},{"type":12,"linkType":13,"id":14},{"sys":25406},{"id":21,"type":12,"linkType":22},{"sys":25408},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":25410,"metaTitle":444,"metaDescription":445,"mainTitle":25411,"subtitle":463,"heroImage":25426,"ctaButton":486,"ctaLink":487},[443],{"data":25412,"content":25413,"nodeType":75},{},[25414,25420],{"data":25415,"content":25416,"nodeType":456},{},[25417],{"data":25418,"marks":25419,"value":455,"nodeType":83},{},[],{"data":25421,"content":25422,"nodeType":88},{},[25423],{"data":25424,"marks":25425,"value":117,"nodeType":83},{},[],{"metadata":25427,"sys":25430,"fields":25435},{"tags":25428,"concepts":25429},[],[],{"space":25431,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":25433,"publishedVersion":63,"revision":45,"locale":29},{"sys":25432},{"type":12,"linkType":13,"id":14},{"sys":25434},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":25436},{"url":478,"details":25437,"fileName":484,"contentType":485},{"size":480,"image":25438},{"width":482,"height":483},{"sys":25440,"fields":25443},{"id":25441,"createdAt":25442},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":25444,"slug":25445,"articleIntro":25444,"category":25446},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[25447],{"metadata":25448,"sys":25451,"fields":25458},{"tags":25449,"concepts":25450},[],[],{"space":25452,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":25454,"publishedVersion":434,"revision":63,"contentType":25456,"locale":29},{"sys":25453},{"type":12,"linkType":13,"id":14},{"sys":25455},{"id":21,"type":12,"linkType":22},{"sys":25457},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":25459,"metaTitle":444,"metaDescription":445,"mainTitle":25460,"subtitle":463,"heroImage":25475,"ctaButton":486,"ctaLink":487},[443],{"data":25461,"content":25462,"nodeType":75},{},[25463,25469],{"data":25464,"content":25465,"nodeType":456},{},[25466],{"data":25467,"marks":25468,"value":455,"nodeType":83},{},[],{"data":25470,"content":25471,"nodeType":88},{},[25472],{"data":25473,"marks":25474,"value":117,"nodeType":83},{},[],{"metadata":25476,"sys":25479,"fields":25484},{"tags":25477,"concepts":25478},[],[],{"space":25480,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":25482,"publishedVersion":63,"revision":45,"locale":29},{"sys":25481},{"type":12,"linkType":13,"id":14},{"sys":25483},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":25485},{"url":478,"details":25486,"fileName":484,"contentType":485},{"size":480,"image":25487},{"width":482,"height":483},{"sys":25489,"fields":25492},{"id":25490,"createdAt":25491},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":25493,"slug":25494,"articleIntro":25493,"category":25495},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[25496],{"metadata":25497,"sys":25500,"fields":25507},{"tags":25498,"concepts":25499},[],[],{"space":25501,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":25503,"publishedVersion":434,"revision":63,"contentType":25505,"locale":29},{"sys":25502},{"type":12,"linkType":13,"id":14},{"sys":25504},{"id":21,"type":12,"linkType":22},{"sys":25506},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":25508,"metaTitle":444,"metaDescription":445,"mainTitle":25509,"subtitle":463,"heroImage":25524,"ctaButton":486,"ctaLink":487},[443],{"data":25510,"content":25511,"nodeType":75},{},[25512,25518],{"data":25513,"content":25514,"nodeType":456},{},[25515],{"data":25516,"marks":25517,"value":455,"nodeType":83},{},[],{"data":25519,"content":25520,"nodeType":88},{},[25521],{"data":25522,"marks":25523,"value":117,"nodeType":83},{},[],{"metadata":25525,"sys":25528,"fields":25533},{"tags":25526,"concepts":25527},[],[],{"space":25529,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":25531,"publishedVersion":63,"revision":45,"locale":29},{"sys":25530},{"type":12,"linkType":13,"id":14},{"sys":25532},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":25534},{"url":478,"details":25535,"fileName":484,"contentType":485},{"size":480,"image":25536},{"width":482,"height":483},{"sys":25538,"fields":25541},{"id":25539,"createdAt":25540},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":25542,"slug":25543,"articleIntro":25542,"category":25544},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[25545],{"metadata":25546,"sys":25549,"fields":25556},{"tags":25547,"concepts":25548},[],[],{"space":25550,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":25552,"publishedVersion":434,"revision":63,"contentType":25554,"locale":29},{"sys":25551},{"type":12,"linkType":13,"id":14},{"sys":25553},{"id":21,"type":12,"linkType":22},{"sys":25555},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":25557,"metaTitle":444,"metaDescription":445,"mainTitle":25558,"subtitle":463,"heroImage":25573,"ctaButton":486,"ctaLink":487},[443],{"data":25559,"content":25560,"nodeType":75},{},[25561,25567],{"data":25562,"content":25563,"nodeType":456},{},[25564],{"data":25565,"marks":25566,"value":455,"nodeType":83},{},[],{"data":25568,"content":25569,"nodeType":88},{},[25570],{"data":25571,"marks":25572,"value":117,"nodeType":83},{},[],{"metadata":25574,"sys":25577,"fields":25582},{"tags":25575,"concepts":25576},[],[],{"space":25578,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":25580,"publishedVersion":63,"revision":45,"locale":29},{"sys":25579},{"type":12,"linkType":13,"id":14},{"sys":25581},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":25583},{"url":478,"details":25584,"fileName":484,"contentType":485},{"size":480,"image":25585},{"width":482,"height":483},{"sys":25587,"fields":25590},{"id":25588,"createdAt":25589},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":25591,"slug":25592,"articleIntro":25591,"category":25593},"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",[25594],{"metadata":25595,"sys":25598,"fields":25605},{"tags":25596,"concepts":25597},[],[],{"space":25599,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":25601,"publishedVersion":434,"revision":63,"contentType":25603,"locale":29},{"sys":25600},{"type":12,"linkType":13,"id":14},{"sys":25602},{"id":21,"type":12,"linkType":22},{"sys":25604},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":25606,"metaTitle":444,"metaDescription":445,"mainTitle":25607,"subtitle":463,"heroImage":25622,"ctaButton":486,"ctaLink":487},[443],{"data":25608,"content":25609,"nodeType":75},{},[25610,25616],{"data":25611,"content":25612,"nodeType":456},{},[25613],{"data":25614,"marks":25615,"value":455,"nodeType":83},{},[],{"data":25617,"content":25618,"nodeType":88},{},[25619],{"data":25620,"marks":25621,"value":117,"nodeType":83},{},[],{"metadata":25623,"sys":25626,"fields":25631},{"tags":25624,"concepts":25625},[],[],{"space":25627,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":25629,"publishedVersion":63,"revision":45,"locale":29},{"sys":25628},{"type":12,"linkType":13,"id":14},{"sys":25630},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":25632},{"url":478,"details":25633,"fileName":484,"contentType":485},{"size":480,"image":25634},{"width":482,"height":483},{"sys":25636,"fields":25639},{"id":25637,"createdAt":25638},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":25640,"slug":25641,"articleIntro":-1,"category":25642},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[25643],{"metadata":25644,"sys":25647,"fields":25654},{"tags":25645,"concepts":25646},[],[],{"space":25648,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":25650,"publishedVersion":434,"revision":63,"contentType":25652,"locale":29},{"sys":25649},{"type":12,"linkType":13,"id":14},{"sys":25651},{"id":21,"type":12,"linkType":22},{"sys":25653},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":25655,"metaTitle":444,"metaDescription":445,"mainTitle":25656,"subtitle":463,"heroImage":25671,"ctaButton":486,"ctaLink":487},[443],{"data":25657,"content":25658,"nodeType":75},{},[25659,25665],{"data":25660,"content":25661,"nodeType":456},{},[25662],{"data":25663,"marks":25664,"value":455,"nodeType":83},{},[],{"data":25666,"content":25667,"nodeType":88},{},[25668],{"data":25669,"marks":25670,"value":117,"nodeType":83},{},[],{"metadata":25672,"sys":25675,"fields":25680},{"tags":25673,"concepts":25674},[],[],{"space":25676,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":25678,"publishedVersion":63,"revision":45,"locale":29},{"sys":25677},{"type":12,"linkType":13,"id":14},{"sys":25679},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":25681},{"url":478,"details":25682,"fileName":484,"contentType":485},{"size":480,"image":25683},{"width":482,"height":483},{"sys":25685,"fields":25688},{"id":25686,"createdAt":25687},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":25689,"slug":25690,"articleIntro":25689,"category":25691},"Compte 58 - Virements internes","compte-58-virements-internes",[25692],{"metadata":25693,"sys":25696,"fields":25703},{"tags":25694,"concepts":25695},[],[],{"space":25697,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":25699,"publishedVersion":434,"revision":63,"contentType":25701,"locale":29},{"sys":25698},{"type":12,"linkType":13,"id":14},{"sys":25700},{"id":21,"type":12,"linkType":22},{"sys":25702},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":25704,"metaTitle":444,"metaDescription":445,"mainTitle":25705,"subtitle":463,"heroImage":25720,"ctaButton":486,"ctaLink":487},[443],{"data":25706,"content":25707,"nodeType":75},{},[25708,25714],{"data":25709,"content":25710,"nodeType":456},{},[25711],{"data":25712,"marks":25713,"value":455,"nodeType":83},{},[],{"data":25715,"content":25716,"nodeType":88},{},[25717],{"data":25718,"marks":25719,"value":117,"nodeType":83},{},[],{"metadata":25721,"sys":25724,"fields":25729},{"tags":25722,"concepts":25723},[],[],{"space":25725,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":25727,"publishedVersion":63,"revision":45,"locale":29},{"sys":25726},{"type":12,"linkType":13,"id":14},{"sys":25728},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":25730},{"url":478,"details":25731,"fileName":484,"contentType":485},{"size":480,"image":25732},{"width":482,"height":483},{"sys":25734,"fields":25737},{"id":25735,"createdAt":25736},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":25738,"slug":25739,"articleIntro":25738,"category":25740},"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",[25741],{"metadata":25742,"sys":25745,"fields":25752},{"tags":25743,"concepts":25744},[],[],{"space":25746,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":25748,"publishedVersion":434,"revision":63,"contentType":25750,"locale":29},{"sys":25747},{"type":12,"linkType":13,"id":14},{"sys":25749},{"id":21,"type":12,"linkType":22},{"sys":25751},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":25753,"metaTitle":444,"metaDescription":445,"mainTitle":25754,"subtitle":463,"heroImage":25769,"ctaButton":486,"ctaLink":487},[443],{"data":25755,"content":25756,"nodeType":75},{},[25757,25763],{"data":25758,"content":25759,"nodeType":456},{},[25760],{"data":25761,"marks":25762,"value":455,"nodeType":83},{},[],{"data":25764,"content":25765,"nodeType":88},{},[25766],{"data":25767,"marks":25768,"value":117,"nodeType":83},{},[],{"metadata":25770,"sys":25773,"fields":25778},{"tags":25771,"concepts":25772},[],[],{"space":25774,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":25776,"publishedVersion":63,"revision":45,"locale":29},{"sys":25775},{"type":12,"linkType":13,"id":14},{"sys":25777},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":25779},{"url":478,"details":25780,"fileName":484,"contentType":485},{"size":480,"image":25781},{"width":482,"height":483},{"sys":25783,"fields":25786},{"id":25784,"createdAt":25785},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":25787,"slug":25788,"articleIntro":25787,"category":25789},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[25790],{"metadata":25791,"sys":25794,"fields":25801},{"tags":25792,"concepts":25793},[],[],{"space":25795,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":25797,"publishedVersion":434,"revision":63,"contentType":25799,"locale":29},{"sys":25796},{"type":12,"linkType":13,"id":14},{"sys":25798},{"id":21,"type":12,"linkType":22},{"sys":25800},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":25802,"metaTitle":444,"metaDescription":445,"mainTitle":25803,"subtitle":463,"heroImage":25818,"ctaButton":486,"ctaLink":487},[443],{"data":25804,"content":25805,"nodeType":75},{},[25806,25812],{"data":25807,"content":25808,"nodeType":456},{},[25809],{"data":25810,"marks":25811,"value":455,"nodeType":83},{},[],{"data":25813,"content":25814,"nodeType":88},{},[25815],{"data":25816,"marks":25817,"value":117,"nodeType":83},{},[],{"metadata":25819,"sys":25822,"fields":25827},{"tags":25820,"concepts":25821},[],[],{"space":25823,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":25825,"publishedVersion":63,"revision":45,"locale":29},{"sys":25824},{"type":12,"linkType":13,"id":14},{"sys":25826},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":25828},{"url":478,"details":25829,"fileName":484,"contentType":485},{"size":480,"image":25830},{"width":482,"height":483},{"sys":25832,"fields":25835},{"id":25833,"createdAt":25834},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":25836,"slug":25837,"articleIntro":25838,"category":25839},"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.",[25840],{"metadata":25841,"sys":25844,"fields":25851},{"tags":25842,"concepts":25843},[],[],{"space":25845,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":25847,"publishedVersion":434,"revision":63,"contentType":25849,"locale":29},{"sys":25846},{"type":12,"linkType":13,"id":14},{"sys":25848},{"id":21,"type":12,"linkType":22},{"sys":25850},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":25852,"metaTitle":444,"metaDescription":445,"mainTitle":25853,"subtitle":463,"heroImage":25868,"ctaButton":486,"ctaLink":487},[443],{"data":25854,"content":25855,"nodeType":75},{},[25856,25862],{"data":25857,"content":25858,"nodeType":456},{},[25859],{"data":25860,"marks":25861,"value":455,"nodeType":83},{},[],{"data":25863,"content":25864,"nodeType":88},{},[25865],{"data":25866,"marks":25867,"value":117,"nodeType":83},{},[],{"metadata":25869,"sys":25872,"fields":25877},{"tags":25870,"concepts":25871},[],[],{"space":25873,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":25875,"publishedVersion":63,"revision":45,"locale":29},{"sys":25874},{"type":12,"linkType":13,"id":14},{"sys":25876},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":25878},{"url":478,"details":25879,"fileName":484,"contentType":485},{"size":480,"image":25880},{"width":482,"height":483},{"sys":25882,"fields":25885},{"id":25883,"createdAt":25884},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":25886,"slug":25887,"articleIntro":25886,"category":25888},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[25889],{"metadata":25890,"sys":25893,"fields":25900},{"tags":25891,"concepts":25892},[],[],{"space":25894,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":25896,"publishedVersion":434,"revision":63,"contentType":25898,"locale":29},{"sys":25895},{"type":12,"linkType":13,"id":14},{"sys":25897},{"id":21,"type":12,"linkType":22},{"sys":25899},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":25901,"metaTitle":444,"metaDescription":445,"mainTitle":25902,"subtitle":463,"heroImage":25917,"ctaButton":486,"ctaLink":487},[443],{"data":25903,"content":25904,"nodeType":75},{},[25905,25911],{"data":25906,"content":25907,"nodeType":456},{},[25908],{"data":25909,"marks":25910,"value":455,"nodeType":83},{},[],{"data":25912,"content":25913,"nodeType":88},{},[25914],{"data":25915,"marks":25916,"value":117,"nodeType":83},{},[],{"metadata":25918,"sys":25921,"fields":25926},{"tags":25919,"concepts":25920},[],[],{"space":25922,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":25924,"publishedVersion":63,"revision":45,"locale":29},{"sys":25923},{"type":12,"linkType":13,"id":14},{"sys":25925},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":25927},{"url":478,"details":25928,"fileName":484,"contentType":485},{"size":480,"image":25929},{"width":482,"height":483},{"sys":25931,"fields":25934},{"id":25932,"createdAt":25933},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":25935,"slug":25936,"articleIntro":25935,"category":25937},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[25938],{"metadata":25939,"sys":25942,"fields":25949},{"tags":25940,"concepts":25941},[],[],{"space":25943,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":25945,"publishedVersion":434,"revision":63,"contentType":25947,"locale":29},{"sys":25944},{"type":12,"linkType":13,"id":14},{"sys":25946},{"id":21,"type":12,"linkType":22},{"sys":25948},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":25950,"metaTitle":444,"metaDescription":445,"mainTitle":25951,"subtitle":463,"heroImage":25966,"ctaButton":486,"ctaLink":487},[443],{"data":25952,"content":25953,"nodeType":75},{},[25954,25960],{"data":25955,"content":25956,"nodeType":456},{},[25957],{"data":25958,"marks":25959,"value":455,"nodeType":83},{},[],{"data":25961,"content":25962,"nodeType":88},{},[25963],{"data":25964,"marks":25965,"value":117,"nodeType":83},{},[],{"metadata":25967,"sys":25970,"fields":25975},{"tags":25968,"concepts":25969},[],[],{"space":25971,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":25973,"publishedVersion":63,"revision":45,"locale":29},{"sys":25972},{"type":12,"linkType":13,"id":14},{"sys":25974},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":25976},{"url":478,"details":25977,"fileName":484,"contentType":485},{"size":480,"image":25978},{"width":482,"height":483},{"sys":25980,"fields":25983},{"id":25981,"createdAt":25982},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":25984,"slug":25985,"articleIntro":25984,"category":25986},"Compte 6412 - Congés payés","compte-6412-conges-payes",[25987],{"metadata":25988,"sys":25991,"fields":25998},{"tags":25989,"concepts":25990},[],[],{"space":25992,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":25994,"publishedVersion":434,"revision":63,"contentType":25996,"locale":29},{"sys":25993},{"type":12,"linkType":13,"id":14},{"sys":25995},{"id":21,"type":12,"linkType":22},{"sys":25997},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":25999,"metaTitle":444,"metaDescription":445,"mainTitle":26000,"subtitle":463,"heroImage":26015,"ctaButton":486,"ctaLink":487},[443],{"data":26001,"content":26002,"nodeType":75},{},[26003,26009],{"data":26004,"content":26005,"nodeType":456},{},[26006],{"data":26007,"marks":26008,"value":455,"nodeType":83},{},[],{"data":26010,"content":26011,"nodeType":88},{},[26012],{"data":26013,"marks":26014,"value":117,"nodeType":83},{},[],{"metadata":26016,"sys":26019,"fields":26024},{"tags":26017,"concepts":26018},[],[],{"space":26020,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":26022,"publishedVersion":63,"revision":45,"locale":29},{"sys":26021},{"type":12,"linkType":13,"id":14},{"sys":26023},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":26025},{"url":478,"details":26026,"fileName":484,"contentType":485},{"size":480,"image":26027},{"width":482,"height":483},{"sys":26029,"fields":26032},{"id":26030,"createdAt":26031},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":26033,"slug":26034,"articleIntro":-1,"category":26035},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[26036],{"metadata":26037,"sys":26040,"fields":26047},{"tags":26038,"concepts":26039},[],[],{"space":26041,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":26043,"publishedVersion":434,"revision":63,"contentType":26045,"locale":29},{"sys":26042},{"type":12,"linkType":13,"id":14},{"sys":26044},{"id":21,"type":12,"linkType":22},{"sys":26046},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":26048,"metaTitle":444,"metaDescription":445,"mainTitle":26049,"subtitle":463,"heroImage":26064,"ctaButton":486,"ctaLink":487},[443],{"data":26050,"content":26051,"nodeType":75},{},[26052,26058],{"data":26053,"content":26054,"nodeType":456},{},[26055],{"data":26056,"marks":26057,"value":455,"nodeType":83},{},[],{"data":26059,"content":26060,"nodeType":88},{},[26061],{"data":26062,"marks":26063,"value":117,"nodeType":83},{},[],{"metadata":26065,"sys":26068,"fields":26073},{"tags":26066,"concepts":26067},[],[],{"space":26069,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":26071,"publishedVersion":63,"revision":45,"locale":29},{"sys":26070},{"type":12,"linkType":13,"id":14},{"sys":26072},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":26074},{"url":478,"details":26075,"fileName":484,"contentType":485},{"size":480,"image":26076},{"width":482,"height":483},{"sys":26078,"fields":26081},{"id":26079,"createdAt":26080},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":26082,"slug":26083,"articleIntro":26082,"category":26084},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[26085],{"metadata":26086,"sys":26089,"fields":26096},{"tags":26087,"concepts":26088},[],[],{"space":26090,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":26092,"publishedVersion":434,"revision":63,"contentType":26094,"locale":29},{"sys":26091},{"type":12,"linkType":13,"id":14},{"sys":26093},{"id":21,"type":12,"linkType":22},{"sys":26095},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":26097,"metaTitle":444,"metaDescription":445,"mainTitle":26098,"subtitle":463,"heroImage":26113,"ctaButton":486,"ctaLink":487},[443],{"data":26099,"content":26100,"nodeType":75},{},[26101,26107],{"data":26102,"content":26103,"nodeType":456},{},[26104],{"data":26105,"marks":26106,"value":455,"nodeType":83},{},[],{"data":26108,"content":26109,"nodeType":88},{},[26110],{"data":26111,"marks":26112,"value":117,"nodeType":83},{},[],{"metadata":26114,"sys":26117,"fields":26122},{"tags":26115,"concepts":26116},[],[],{"space":26118,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":26120,"publishedVersion":63,"revision":45,"locale":29},{"sys":26119},{"type":12,"linkType":13,"id":14},{"sys":26121},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":26123},{"url":478,"details":26124,"fileName":484,"contentType":485},{"size":480,"image":26125},{"width":482,"height":483},{"sys":26127,"fields":26130},{"id":26128,"createdAt":26129},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":26131,"slug":26132,"articleIntro":26131,"category":26133},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[26134],{"metadata":26135,"sys":26138,"fields":26145},{"tags":26136,"concepts":26137},[],[],{"space":26139,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":26141,"publishedVersion":434,"revision":63,"contentType":26143,"locale":29},{"sys":26140},{"type":12,"linkType":13,"id":14},{"sys":26142},{"id":21,"type":12,"linkType":22},{"sys":26144},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":26146,"metaTitle":444,"metaDescription":445,"mainTitle":26147,"subtitle":463,"heroImage":26162,"ctaButton":486,"ctaLink":487},[443],{"data":26148,"content":26149,"nodeType":75},{},[26150,26156],{"data":26151,"content":26152,"nodeType":456},{},[26153],{"data":26154,"marks":26155,"value":455,"nodeType":83},{},[],{"data":26157,"content":26158,"nodeType":88},{},[26159],{"data":26160,"marks":26161,"value":117,"nodeType":83},{},[],{"metadata":26163,"sys":26166,"fields":26171},{"tags":26164,"concepts":26165},[],[],{"space":26167,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":26169,"publishedVersion":63,"revision":45,"locale":29},{"sys":26168},{"type":12,"linkType":13,"id":14},{"sys":26170},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":26172},{"url":478,"details":26173,"fileName":484,"contentType":485},{"size":480,"image":26174},{"width":482,"height":483},{"sys":26176,"fields":26179},{"id":26177,"createdAt":26178},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":26180,"slug":26181,"articleIntro":26182,"category":26183},"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.",[26184],{"metadata":26185,"sys":26188,"fields":26195},{"tags":26186,"concepts":26187},[],[],{"space":26189,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":26191,"publishedVersion":434,"revision":63,"contentType":26193,"locale":29},{"sys":26190},{"type":12,"linkType":13,"id":14},{"sys":26192},{"id":21,"type":12,"linkType":22},{"sys":26194},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":26196,"metaTitle":444,"metaDescription":445,"mainTitle":26197,"subtitle":463,"heroImage":26212,"ctaButton":486,"ctaLink":487},[443],{"data":26198,"content":26199,"nodeType":75},{},[26200,26206],{"data":26201,"content":26202,"nodeType":456},{},[26203],{"data":26204,"marks":26205,"value":455,"nodeType":83},{},[],{"data":26207,"content":26208,"nodeType":88},{},[26209],{"data":26210,"marks":26211,"value":117,"nodeType":83},{},[],{"metadata":26213,"sys":26216,"fields":26221},{"tags":26214,"concepts":26215},[],[],{"space":26217,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":26219,"publishedVersion":63,"revision":45,"locale":29},{"sys":26218},{"type":12,"linkType":13,"id":14},{"sys":26220},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":26222},{"url":478,"details":26223,"fileName":484,"contentType":485},{"size":480,"image":26224},{"width":482,"height":483},{"sys":26226,"fields":26229},{"id":26227,"createdAt":26228},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":26230,"slug":26231,"articleIntro":26230,"category":26232},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[26233],{"metadata":26234,"sys":26237,"fields":26244},{"tags":26235,"concepts":26236},[],[],{"space":26238,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":26240,"publishedVersion":434,"revision":63,"contentType":26242,"locale":29},{"sys":26239},{"type":12,"linkType":13,"id":14},{"sys":26241},{"id":21,"type":12,"linkType":22},{"sys":26243},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":26245,"metaTitle":444,"metaDescription":445,"mainTitle":26246,"subtitle":463,"heroImage":26261,"ctaButton":486,"ctaLink":487},[443],{"data":26247,"content":26248,"nodeType":75},{},[26249,26255],{"data":26250,"content":26251,"nodeType":456},{},[26252],{"data":26253,"marks":26254,"value":455,"nodeType":83},{},[],{"data":26256,"content":26257,"nodeType":88},{},[26258],{"data":26259,"marks":26260,"value":117,"nodeType":83},{},[],{"metadata":26262,"sys":26265,"fields":26270},{"tags":26263,"concepts":26264},[],[],{"space":26266,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":26268,"publishedVersion":63,"revision":45,"locale":29},{"sys":26267},{"type":12,"linkType":13,"id":14},{"sys":26269},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":26271},{"url":478,"details":26272,"fileName":484,"contentType":485},{"size":480,"image":26273},{"width":482,"height":483},{"sys":26275,"fields":26278},{"id":26276,"createdAt":26277},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":26279,"slug":26280,"articleIntro":-1,"category":26281},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[26282],{"metadata":26283,"sys":26286,"fields":26293},{"tags":26284,"concepts":26285},[],[],{"space":26287,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":26289,"publishedVersion":434,"revision":63,"contentType":26291,"locale":29},{"sys":26288},{"type":12,"linkType":13,"id":14},{"sys":26290},{"id":21,"type":12,"linkType":22},{"sys":26292},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":26294,"metaTitle":444,"metaDescription":445,"mainTitle":26295,"subtitle":463,"heroImage":26310,"ctaButton":486,"ctaLink":487},[443],{"data":26296,"content":26297,"nodeType":75},{},[26298,26304],{"data":26299,"content":26300,"nodeType":456},{},[26301],{"data":26302,"marks":26303,"value":455,"nodeType":83},{},[],{"data":26305,"content":26306,"nodeType":88},{},[26307],{"data":26308,"marks":26309,"value":117,"nodeType":83},{},[],{"metadata":26311,"sys":26314,"fields":26319},{"tags":26312,"concepts":26313},[],[],{"space":26315,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":26317,"publishedVersion":63,"revision":45,"locale":29},{"sys":26316},{"type":12,"linkType":13,"id":14},{"sys":26318},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":26320},{"url":478,"details":26321,"fileName":484,"contentType":485},{"size":480,"image":26322},{"width":482,"height":483},{"sys":26324,"fields":26327},{"id":26325,"createdAt":26326},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":26328,"slug":26329,"articleIntro":26328,"category":26330},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[26331],{"metadata":26332,"sys":26335,"fields":26342},{"tags":26333,"concepts":26334},[],[],{"space":26336,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":26338,"publishedVersion":434,"revision":63,"contentType":26340,"locale":29},{"sys":26337},{"type":12,"linkType":13,"id":14},{"sys":26339},{"id":21,"type":12,"linkType":22},{"sys":26341},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":26343,"metaTitle":444,"metaDescription":445,"mainTitle":26344,"subtitle":463,"heroImage":26359,"ctaButton":486,"ctaLink":487},[443],{"data":26345,"content":26346,"nodeType":75},{},[26347,26353],{"data":26348,"content":26349,"nodeType":456},{},[26350],{"data":26351,"marks":26352,"value":455,"nodeType":83},{},[],{"data":26354,"content":26355,"nodeType":88},{},[26356],{"data":26357,"marks":26358,"value":117,"nodeType":83},{},[],{"metadata":26360,"sys":26363,"fields":26368},{"tags":26361,"concepts":26362},[],[],{"space":26364,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":26366,"publishedVersion":63,"revision":45,"locale":29},{"sys":26365},{"type":12,"linkType":13,"id":14},{"sys":26367},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":26369},{"url":478,"details":26370,"fileName":484,"contentType":485},{"size":480,"image":26371},{"width":482,"height":483},{"sys":26373,"fields":26376},{"id":26374,"createdAt":26375},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":26377,"slug":26378,"articleIntro":26377,"category":26379},"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",[26380],{"metadata":26381,"sys":26384,"fields":26391},{"tags":26382,"concepts":26383},[],[],{"space":26385,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":26387,"publishedVersion":434,"revision":63,"contentType":26389,"locale":29},{"sys":26386},{"type":12,"linkType":13,"id":14},{"sys":26388},{"id":21,"type":12,"linkType":22},{"sys":26390},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":26392,"metaTitle":444,"metaDescription":445,"mainTitle":26393,"subtitle":463,"heroImage":26408,"ctaButton":486,"ctaLink":487},[443],{"data":26394,"content":26395,"nodeType":75},{},[26396,26402],{"data":26397,"content":26398,"nodeType":456},{},[26399],{"data":26400,"marks":26401,"value":455,"nodeType":83},{},[],{"data":26403,"content":26404,"nodeType":88},{},[26405],{"data":26406,"marks":26407,"value":117,"nodeType":83},{},[],{"metadata":26409,"sys":26412,"fields":26417},{"tags":26410,"concepts":26411},[],[],{"space":26413,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":26415,"publishedVersion":63,"revision":45,"locale":29},{"sys":26414},{"type":12,"linkType":13,"id":14},{"sys":26416},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":26418},{"url":478,"details":26419,"fileName":484,"contentType":485},{"size":480,"image":26420},{"width":482,"height":483},{"sys":26422,"fields":26425},{"id":26423,"createdAt":26424},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":26426,"slug":26427,"articleIntro":26426,"category":26428},"Compte 6026 - Emballages","compte-6026-emballages",[26429],{"metadata":26430,"sys":26433,"fields":26440},{"tags":26431,"concepts":26432},[],[],{"space":26434,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":26436,"publishedVersion":434,"revision":63,"contentType":26438,"locale":29},{"sys":26435},{"type":12,"linkType":13,"id":14},{"sys":26437},{"id":21,"type":12,"linkType":22},{"sys":26439},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":26441,"metaTitle":444,"metaDescription":445,"mainTitle":26442,"subtitle":463,"heroImage":26457,"ctaButton":486,"ctaLink":487},[443],{"data":26443,"content":26444,"nodeType":75},{},[26445,26451],{"data":26446,"content":26447,"nodeType":456},{},[26448],{"data":26449,"marks":26450,"value":455,"nodeType":83},{},[],{"data":26452,"content":26453,"nodeType":88},{},[26454],{"data":26455,"marks":26456,"value":117,"nodeType":83},{},[],{"metadata":26458,"sys":26461,"fields":26466},{"tags":26459,"concepts":26460},[],[],{"space":26462,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":26464,"publishedVersion":63,"revision":45,"locale":29},{"sys":26463},{"type":12,"linkType":13,"id":14},{"sys":26465},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":26467},{"url":478,"details":26468,"fileName":484,"contentType":485},{"size":480,"image":26469},{"width":482,"height":483},{"sys":26471,"fields":26474},{"id":26472,"createdAt":26473},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":26475,"slug":26476,"articleIntro":26475,"category":26477},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[26478],{"metadata":26479,"sys":26482,"fields":26489},{"tags":26480,"concepts":26481},[],[],{"space":26483,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":26485,"publishedVersion":434,"revision":63,"contentType":26487,"locale":29},{"sys":26484},{"type":12,"linkType":13,"id":14},{"sys":26486},{"id":21,"type":12,"linkType":22},{"sys":26488},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":26490,"metaTitle":444,"metaDescription":445,"mainTitle":26491,"subtitle":463,"heroImage":26506,"ctaButton":486,"ctaLink":487},[443],{"data":26492,"content":26493,"nodeType":75},{},[26494,26500],{"data":26495,"content":26496,"nodeType":456},{},[26497],{"data":26498,"marks":26499,"value":455,"nodeType":83},{},[],{"data":26501,"content":26502,"nodeType":88},{},[26503],{"data":26504,"marks":26505,"value":117,"nodeType":83},{},[],{"metadata":26507,"sys":26510,"fields":26515},{"tags":26508,"concepts":26509},[],[],{"space":26511,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":26513,"publishedVersion":63,"revision":45,"locale":29},{"sys":26512},{"type":12,"linkType":13,"id":14},{"sys":26514},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":26516},{"url":478,"details":26517,"fileName":484,"contentType":485},{"size":480,"image":26518},{"width":482,"height":483},{"sys":26520,"fields":26523},{"id":26521,"createdAt":26522},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":26524,"slug":26525,"articleIntro":26524,"category":26526},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[26527],{"metadata":26528,"sys":26531,"fields":26538},{"tags":26529,"concepts":26530},[],[],{"space":26532,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":26534,"publishedVersion":434,"revision":63,"contentType":26536,"locale":29},{"sys":26533},{"type":12,"linkType":13,"id":14},{"sys":26535},{"id":21,"type":12,"linkType":22},{"sys":26537},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":26539,"metaTitle":444,"metaDescription":445,"mainTitle":26540,"subtitle":463,"heroImage":26555,"ctaButton":486,"ctaLink":487},[443],{"data":26541,"content":26542,"nodeType":75},{},[26543,26549],{"data":26544,"content":26545,"nodeType":456},{},[26546],{"data":26547,"marks":26548,"value":455,"nodeType":83},{},[],{"data":26550,"content":26551,"nodeType":88},{},[26552],{"data":26553,"marks":26554,"value":117,"nodeType":83},{},[],{"metadata":26556,"sys":26559,"fields":26564},{"tags":26557,"concepts":26558},[],[],{"space":26560,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":26562,"publishedVersion":63,"revision":45,"locale":29},{"sys":26561},{"type":12,"linkType":13,"id":14},{"sys":26563},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":26565},{"url":478,"details":26566,"fileName":484,"contentType":485},{"size":480,"image":26567},{"width":482,"height":483},{"sys":26569,"fields":26572},{"id":26570,"createdAt":26571},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":26573,"slug":26574,"articleIntro":-1,"category":26575},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[26576],{"metadata":26577,"sys":26580,"fields":26587},{"tags":26578,"concepts":26579},[],[],{"space":26581,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":26583,"publishedVersion":434,"revision":63,"contentType":26585,"locale":29},{"sys":26582},{"type":12,"linkType":13,"id":14},{"sys":26584},{"id":21,"type":12,"linkType":22},{"sys":26586},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":26588,"metaTitle":444,"metaDescription":445,"mainTitle":26589,"subtitle":463,"heroImage":26604,"ctaButton":486,"ctaLink":487},[443],{"data":26590,"content":26591,"nodeType":75},{},[26592,26598],{"data":26593,"content":26594,"nodeType":456},{},[26595],{"data":26596,"marks":26597,"value":455,"nodeType":83},{},[],{"data":26599,"content":26600,"nodeType":88},{},[26601],{"data":26602,"marks":26603,"value":117,"nodeType":83},{},[],{"metadata":26605,"sys":26608,"fields":26613},{"tags":26606,"concepts":26607},[],[],{"space":26609,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":26611,"publishedVersion":63,"revision":45,"locale":29},{"sys":26610},{"type":12,"linkType":13,"id":14},{"sys":26612},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":26614},{"url":478,"details":26615,"fileName":484,"contentType":485},{"size":480,"image":26616},{"width":482,"height":483},{"sys":26618,"fields":26621},{"id":26619,"createdAt":26620},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":26622,"slug":26623,"articleIntro":-1,"category":26624},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[26625],{"metadata":26626,"sys":26629,"fields":26636},{"tags":26627,"concepts":26628},[],[],{"space":26630,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":26632,"publishedVersion":434,"revision":63,"contentType":26634,"locale":29},{"sys":26631},{"type":12,"linkType":13,"id":14},{"sys":26633},{"id":21,"type":12,"linkType":22},{"sys":26635},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":26637,"metaTitle":444,"metaDescription":445,"mainTitle":26638,"subtitle":463,"heroImage":26653,"ctaButton":486,"ctaLink":487},[443],{"data":26639,"content":26640,"nodeType":75},{},[26641,26647],{"data":26642,"content":26643,"nodeType":456},{},[26644],{"data":26645,"marks":26646,"value":455,"nodeType":83},{},[],{"data":26648,"content":26649,"nodeType":88},{},[26650],{"data":26651,"marks":26652,"value":117,"nodeType":83},{},[],{"metadata":26654,"sys":26657,"fields":26662},{"tags":26655,"concepts":26656},[],[],{"space":26658,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":26660,"publishedVersion":63,"revision":45,"locale":29},{"sys":26659},{"type":12,"linkType":13,"id":14},{"sys":26661},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":26663},{"url":478,"details":26664,"fileName":484,"contentType":485},{"size":480,"image":26665},{"width":482,"height":483},{"sys":26667,"fields":26670},{"id":26668,"createdAt":26669},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":26671,"slug":26672,"articleIntro":26671,"category":26673},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[26674],{"metadata":26675,"sys":26678,"fields":26685},{"tags":26676,"concepts":26677},[],[],{"space":26679,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":26681,"publishedVersion":434,"revision":63,"contentType":26683,"locale":29},{"sys":26680},{"type":12,"linkType":13,"id":14},{"sys":26682},{"id":21,"type":12,"linkType":22},{"sys":26684},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":26686,"metaTitle":444,"metaDescription":445,"mainTitle":26687,"subtitle":463,"heroImage":26702,"ctaButton":486,"ctaLink":487},[443],{"data":26688,"content":26689,"nodeType":75},{},[26690,26696],{"data":26691,"content":26692,"nodeType":456},{},[26693],{"data":26694,"marks":26695,"value":455,"nodeType":83},{},[],{"data":26697,"content":26698,"nodeType":88},{},[26699],{"data":26700,"marks":26701,"value":117,"nodeType":83},{},[],{"metadata":26703,"sys":26706,"fields":26711},{"tags":26704,"concepts":26705},[],[],{"space":26707,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":26709,"publishedVersion":63,"revision":45,"locale":29},{"sys":26708},{"type":12,"linkType":13,"id":14},{"sys":26710},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":26712},{"url":478,"details":26713,"fileName":484,"contentType":485},{"size":480,"image":26714},{"width":482,"height":483},{"sys":26716,"fields":26719},{"id":26717,"createdAt":26718},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":26720,"slug":26721,"articleIntro":26720,"category":26722},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[26723],{"metadata":26724,"sys":26727,"fields":26734},{"tags":26725,"concepts":26726},[],[],{"space":26728,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":26730,"publishedVersion":434,"revision":63,"contentType":26732,"locale":29},{"sys":26729},{"type":12,"linkType":13,"id":14},{"sys":26731},{"id":21,"type":12,"linkType":22},{"sys":26733},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":26735,"metaTitle":444,"metaDescription":445,"mainTitle":26736,"subtitle":463,"heroImage":26751,"ctaButton":486,"ctaLink":487},[443],{"data":26737,"content":26738,"nodeType":75},{},[26739,26745],{"data":26740,"content":26741,"nodeType":456},{},[26742],{"data":26743,"marks":26744,"value":455,"nodeType":83},{},[],{"data":26746,"content":26747,"nodeType":88},{},[26748],{"data":26749,"marks":26750,"value":117,"nodeType":83},{},[],{"metadata":26752,"sys":26755,"fields":26760},{"tags":26753,"concepts":26754},[],[],{"space":26756,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":26758,"publishedVersion":63,"revision":45,"locale":29},{"sys":26757},{"type":12,"linkType":13,"id":14},{"sys":26759},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":26761},{"url":478,"details":26762,"fileName":484,"contentType":485},{"size":480,"image":26763},{"width":482,"height":483},{"sys":26765,"fields":26768},{"id":26766,"createdAt":26767},"1gL1TVBdSVq2maqsnWjSUW","2025-04-25T13:20:08.645Z",{"title":26769,"slug":26770,"articleIntro":-1,"category":26771},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[26772],{"metadata":26773,"sys":26776,"fields":26783},{"tags":26774,"concepts":26775},[],[],{"space":26777,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":26779,"publishedVersion":434,"revision":63,"contentType":26781,"locale":29},{"sys":26778},{"type":12,"linkType":13,"id":14},{"sys":26780},{"id":21,"type":12,"linkType":22},{"sys":26782},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":26784,"metaTitle":444,"metaDescription":445,"mainTitle":26785,"subtitle":463,"heroImage":26800,"ctaButton":486,"ctaLink":487},[443],{"data":26786,"content":26787,"nodeType":75},{},[26788,26794],{"data":26789,"content":26790,"nodeType":456},{},[26791],{"data":26792,"marks":26793,"value":455,"nodeType":83},{},[],{"data":26795,"content":26796,"nodeType":88},{},[26797],{"data":26798,"marks":26799,"value":117,"nodeType":83},{},[],{"metadata":26801,"sys":26804,"fields":26809},{"tags":26802,"concepts":26803},[],[],{"space":26805,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":26807,"publishedVersion":63,"revision":45,"locale":29},{"sys":26806},{"type":12,"linkType":13,"id":14},{"sys":26808},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":26810},{"url":478,"details":26811,"fileName":484,"contentType":485},{"size":480,"image":26812},{"width":482,"height":483},{"sys":26814,"fields":26817},{"id":26815,"createdAt":26816},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":26818,"slug":26819,"articleIntro":-1,"category":26820},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[26821],{"metadata":26822,"sys":26825,"fields":26832},{"tags":26823,"concepts":26824},[],[],{"space":26826,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":26828,"publishedVersion":434,"revision":63,"contentType":26830,"locale":29},{"sys":26827},{"type":12,"linkType":13,"id":14},{"sys":26829},{"id":21,"type":12,"linkType":22},{"sys":26831},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":26833,"metaTitle":444,"metaDescription":445,"mainTitle":26834,"subtitle":463,"heroImage":26849,"ctaButton":486,"ctaLink":487},[443],{"data":26835,"content":26836,"nodeType":75},{},[26837,26843],{"data":26838,"content":26839,"nodeType":456},{},[26840],{"data":26841,"marks":26842,"value":455,"nodeType":83},{},[],{"data":26844,"content":26845,"nodeType":88},{},[26846],{"data":26847,"marks":26848,"value":117,"nodeType":83},{},[],{"metadata":26850,"sys":26853,"fields":26858},{"tags":26851,"concepts":26852},[],[],{"space":26854,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":26856,"publishedVersion":63,"revision":45,"locale":29},{"sys":26855},{"type":12,"linkType":13,"id":14},{"sys":26857},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":26859},{"url":478,"details":26860,"fileName":484,"contentType":485},{"size":480,"image":26861},{"width":482,"height":483},{"sys":26863,"fields":26866},{"id":26864,"createdAt":26865},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":26867,"slug":26868,"articleIntro":26867,"category":26869},"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",[26870],{"metadata":26871,"sys":26874,"fields":26881},{"tags":26872,"concepts":26873},[],[],{"space":26875,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":26877,"publishedVersion":434,"revision":63,"contentType":26879,"locale":29},{"sys":26876},{"type":12,"linkType":13,"id":14},{"sys":26878},{"id":21,"type":12,"linkType":22},{"sys":26880},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":26882,"metaTitle":444,"metaDescription":445,"mainTitle":26883,"subtitle":463,"heroImage":26898,"ctaButton":486,"ctaLink":487},[443],{"data":26884,"content":26885,"nodeType":75},{},[26886,26892],{"data":26887,"content":26888,"nodeType":456},{},[26889],{"data":26890,"marks":26891,"value":455,"nodeType":83},{},[],{"data":26893,"content":26894,"nodeType":88},{},[26895],{"data":26896,"marks":26897,"value":117,"nodeType":83},{},[],{"metadata":26899,"sys":26902,"fields":26907},{"tags":26900,"concepts":26901},[],[],{"space":26903,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":26905,"publishedVersion":63,"revision":45,"locale":29},{"sys":26904},{"type":12,"linkType":13,"id":14},{"sys":26906},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":26908},{"url":478,"details":26909,"fileName":484,"contentType":485},{"size":480,"image":26910},{"width":482,"height":483},{"sys":26912,"fields":26915},{"id":26913,"createdAt":26914},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":26916,"slug":26917,"articleIntro":26916,"category":26918},"473 - Comptes d'attente","compte-473-comptes-d-attente",[26919],{"metadata":26920,"sys":26923,"fields":26930},{"tags":26921,"concepts":26922},[],[],{"space":26924,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":26926,"publishedVersion":434,"revision":63,"contentType":26928,"locale":29},{"sys":26925},{"type":12,"linkType":13,"id":14},{"sys":26927},{"id":21,"type":12,"linkType":22},{"sys":26929},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":26931,"metaTitle":444,"metaDescription":445,"mainTitle":26932,"subtitle":463,"heroImage":26947,"ctaButton":486,"ctaLink":487},[443],{"data":26933,"content":26934,"nodeType":75},{},[26935,26941],{"data":26936,"content":26937,"nodeType":456},{},[26938],{"data":26939,"marks":26940,"value":455,"nodeType":83},{},[],{"data":26942,"content":26943,"nodeType":88},{},[26944],{"data":26945,"marks":26946,"value":117,"nodeType":83},{},[],{"metadata":26948,"sys":26951,"fields":26956},{"tags":26949,"concepts":26950},[],[],{"space":26952,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":26954,"publishedVersion":63,"revision":45,"locale":29},{"sys":26953},{"type":12,"linkType":13,"id":14},{"sys":26955},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":26957},{"url":478,"details":26958,"fileName":484,"contentType":485},{"size":480,"image":26959},{"width":482,"height":483},{"sys":26961,"fields":26964},{"id":26962,"createdAt":26963},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":26965,"slug":26966,"articleIntro":26965,"category":26967},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[26968],{"metadata":26969,"sys":26972,"fields":26979},{"tags":26970,"concepts":26971},[],[],{"space":26973,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":26975,"publishedVersion":434,"revision":63,"contentType":26977,"locale":29},{"sys":26974},{"type":12,"linkType":13,"id":14},{"sys":26976},{"id":21,"type":12,"linkType":22},{"sys":26978},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":26980,"metaTitle":444,"metaDescription":445,"mainTitle":26981,"subtitle":463,"heroImage":26996,"ctaButton":486,"ctaLink":487},[443],{"data":26982,"content":26983,"nodeType":75},{},[26984,26990],{"data":26985,"content":26986,"nodeType":456},{},[26987],{"data":26988,"marks":26989,"value":455,"nodeType":83},{},[],{"data":26991,"content":26992,"nodeType":88},{},[26993],{"data":26994,"marks":26995,"value":117,"nodeType":83},{},[],{"metadata":26997,"sys":27000,"fields":27005},{"tags":26998,"concepts":26999},[],[],{"space":27001,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":27003,"publishedVersion":63,"revision":45,"locale":29},{"sys":27002},{"type":12,"linkType":13,"id":14},{"sys":27004},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":27006},{"url":478,"details":27007,"fileName":484,"contentType":485},{"size":480,"image":27008},{"width":482,"height":483},{"sys":27010,"fields":27013},{"id":27011,"createdAt":27012},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":27014,"slug":27015,"articleIntro":27014,"category":27016},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[27017],{"metadata":27018,"sys":27021,"fields":27028},{"tags":27019,"concepts":27020},[],[],{"space":27022,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":27024,"publishedVersion":434,"revision":63,"contentType":27026,"locale":29},{"sys":27023},{"type":12,"linkType":13,"id":14},{"sys":27025},{"id":21,"type":12,"linkType":22},{"sys":27027},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":27029,"metaTitle":444,"metaDescription":445,"mainTitle":27030,"subtitle":463,"heroImage":27045,"ctaButton":486,"ctaLink":487},[443],{"data":27031,"content":27032,"nodeType":75},{},[27033,27039],{"data":27034,"content":27035,"nodeType":456},{},[27036],{"data":27037,"marks":27038,"value":455,"nodeType":83},{},[],{"data":27040,"content":27041,"nodeType":88},{},[27042],{"data":27043,"marks":27044,"value":117,"nodeType":83},{},[],{"metadata":27046,"sys":27049,"fields":27054},{"tags":27047,"concepts":27048},[],[],{"space":27050,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":27052,"publishedVersion":63,"revision":45,"locale":29},{"sys":27051},{"type":12,"linkType":13,"id":14},{"sys":27053},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":27055},{"url":478,"details":27056,"fileName":484,"contentType":485},{"size":480,"image":27057},{"width":482,"height":483},{"sys":27059,"fields":27062},{"id":27060,"createdAt":27061},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":27063,"slug":27064,"articleIntro":-1,"category":27065},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[27066],{"metadata":27067,"sys":27070,"fields":27077},{"tags":27068,"concepts":27069},[],[],{"space":27071,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":27073,"publishedVersion":434,"revision":63,"contentType":27075,"locale":29},{"sys":27072},{"type":12,"linkType":13,"id":14},{"sys":27074},{"id":21,"type":12,"linkType":22},{"sys":27076},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":27078,"metaTitle":444,"metaDescription":445,"mainTitle":27079,"subtitle":463,"heroImage":27094,"ctaButton":486,"ctaLink":487},[443],{"data":27080,"content":27081,"nodeType":75},{},[27082,27088],{"data":27083,"content":27084,"nodeType":456},{},[27085],{"data":27086,"marks":27087,"value":455,"nodeType":83},{},[],{"data":27089,"content":27090,"nodeType":88},{},[27091],{"data":27092,"marks":27093,"value":117,"nodeType":83},{},[],{"metadata":27095,"sys":27098,"fields":27103},{"tags":27096,"concepts":27097},[],[],{"space":27099,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":27101,"publishedVersion":63,"revision":45,"locale":29},{"sys":27100},{"type":12,"linkType":13,"id":14},{"sys":27102},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":27104},{"url":478,"details":27105,"fileName":484,"contentType":485},{"size":480,"image":27106},{"width":482,"height":483},{"sys":27108,"fields":27111},{"id":27109,"createdAt":27110},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":27112,"slug":27113,"articleIntro":27112,"category":27114},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[27115],{"metadata":27116,"sys":27119,"fields":27126},{"tags":27117,"concepts":27118},[],[],{"space":27120,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":27122,"publishedVersion":434,"revision":63,"contentType":27124,"locale":29},{"sys":27121},{"type":12,"linkType":13,"id":14},{"sys":27123},{"id":21,"type":12,"linkType":22},{"sys":27125},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":27127,"metaTitle":444,"metaDescription":445,"mainTitle":27128,"subtitle":463,"heroImage":27143,"ctaButton":486,"ctaLink":487},[443],{"data":27129,"content":27130,"nodeType":75},{},[27131,27137],{"data":27132,"content":27133,"nodeType":456},{},[27134],{"data":27135,"marks":27136,"value":455,"nodeType":83},{},[],{"data":27138,"content":27139,"nodeType":88},{},[27140],{"data":27141,"marks":27142,"value":117,"nodeType":83},{},[],{"metadata":27144,"sys":27147,"fields":27152},{"tags":27145,"concepts":27146},[],[],{"space":27148,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":27150,"publishedVersion":63,"revision":45,"locale":29},{"sys":27149},{"type":12,"linkType":13,"id":14},{"sys":27151},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":27153},{"url":478,"details":27154,"fileName":484,"contentType":485},{"size":480,"image":27155},{"width":482,"height":483},{"sys":27157,"fields":27160},{"id":27158,"createdAt":27159},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":27161,"slug":27162,"articleIntro":27161,"category":27163},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[27164],{"metadata":27165,"sys":27168,"fields":27175},{"tags":27166,"concepts":27167},[],[],{"space":27169,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":27171,"publishedVersion":434,"revision":63,"contentType":27173,"locale":29},{"sys":27170},{"type":12,"linkType":13,"id":14},{"sys":27172},{"id":21,"type":12,"linkType":22},{"sys":27174},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":27176,"metaTitle":444,"metaDescription":445,"mainTitle":27177,"subtitle":463,"heroImage":27192,"ctaButton":486,"ctaLink":487},[443],{"data":27178,"content":27179,"nodeType":75},{},[27180,27186],{"data":27181,"content":27182,"nodeType":456},{},[27183],{"data":27184,"marks":27185,"value":455,"nodeType":83},{},[],{"data":27187,"content":27188,"nodeType":88},{},[27189],{"data":27190,"marks":27191,"value":117,"nodeType":83},{},[],{"metadata":27193,"sys":27196,"fields":27201},{"tags":27194,"concepts":27195},[],[],{"space":27197,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":27199,"publishedVersion":63,"revision":45,"locale":29},{"sys":27198},{"type":12,"linkType":13,"id":14},{"sys":27200},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":27202},{"url":478,"details":27203,"fileName":484,"contentType":485},{"size":480,"image":27204},{"width":482,"height":483},{"sys":27206,"fields":27209},{"id":27207,"createdAt":27208},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":27210,"slug":27211,"articleIntro":27210,"category":27212},"6097 - de marchandises","compte-6097-de-marchandises",[27213],{"metadata":27214,"sys":27217,"fields":27224},{"tags":27215,"concepts":27216},[],[],{"space":27218,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":27220,"publishedVersion":434,"revision":63,"contentType":27222,"locale":29},{"sys":27219},{"type":12,"linkType":13,"id":14},{"sys":27221},{"id":21,"type":12,"linkType":22},{"sys":27223},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":27225,"metaTitle":444,"metaDescription":445,"mainTitle":27226,"subtitle":463,"heroImage":27241,"ctaButton":486,"ctaLink":487},[443],{"data":27227,"content":27228,"nodeType":75},{},[27229,27235],{"data":27230,"content":27231,"nodeType":456},{},[27232],{"data":27233,"marks":27234,"value":455,"nodeType":83},{},[],{"data":27236,"content":27237,"nodeType":88},{},[27238],{"data":27239,"marks":27240,"value":117,"nodeType":83},{},[],{"metadata":27242,"sys":27245,"fields":27250},{"tags":27243,"concepts":27244},[],[],{"space":27246,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":27248,"publishedVersion":63,"revision":45,"locale":29},{"sys":27247},{"type":12,"linkType":13,"id":14},{"sys":27249},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":27251},{"url":478,"details":27252,"fileName":484,"contentType":485},{"size":480,"image":27253},{"width":482,"height":483},{"sys":27255,"fields":27258},{"id":27256,"createdAt":27257},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":27259,"slug":27260,"articleIntro":27259,"category":27261},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[27262],{"metadata":27263,"sys":27266,"fields":27273},{"tags":27264,"concepts":27265},[],[],{"space":27267,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":27269,"publishedVersion":434,"revision":63,"contentType":27271,"locale":29},{"sys":27268},{"type":12,"linkType":13,"id":14},{"sys":27270},{"id":21,"type":12,"linkType":22},{"sys":27272},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":27274,"metaTitle":444,"metaDescription":445,"mainTitle":27275,"subtitle":463,"heroImage":27290,"ctaButton":486,"ctaLink":487},[443],{"data":27276,"content":27277,"nodeType":75},{},[27278,27284],{"data":27279,"content":27280,"nodeType":456},{},[27281],{"data":27282,"marks":27283,"value":455,"nodeType":83},{},[],{"data":27285,"content":27286,"nodeType":88},{},[27287],{"data":27288,"marks":27289,"value":117,"nodeType":83},{},[],{"metadata":27291,"sys":27294,"fields":27299},{"tags":27292,"concepts":27293},[],[],{"space":27295,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":27297,"publishedVersion":63,"revision":45,"locale":29},{"sys":27296},{"type":12,"linkType":13,"id":14},{"sys":27298},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":27300},{"url":478,"details":27301,"fileName":484,"contentType":485},{"size":480,"image":27302},{"width":482,"height":483},{"sys":27304,"fields":27307},{"id":27305,"createdAt":27306},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":27308,"slug":27309,"articleIntro":27308,"category":27310},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[27311],{"metadata":27312,"sys":27315,"fields":27322},{"tags":27313,"concepts":27314},[],[],{"space":27316,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":27318,"publishedVersion":434,"revision":63,"contentType":27320,"locale":29},{"sys":27317},{"type":12,"linkType":13,"id":14},{"sys":27319},{"id":21,"type":12,"linkType":22},{"sys":27321},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":27323,"metaTitle":444,"metaDescription":445,"mainTitle":27324,"subtitle":463,"heroImage":27339,"ctaButton":486,"ctaLink":487},[443],{"data":27325,"content":27326,"nodeType":75},{},[27327,27333],{"data":27328,"content":27329,"nodeType":456},{},[27330],{"data":27331,"marks":27332,"value":455,"nodeType":83},{},[],{"data":27334,"content":27335,"nodeType":88},{},[27336],{"data":27337,"marks":27338,"value":117,"nodeType":83},{},[],{"metadata":27340,"sys":27343,"fields":27348},{"tags":27341,"concepts":27342},[],[],{"space":27344,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":27346,"publishedVersion":63,"revision":45,"locale":29},{"sys":27345},{"type":12,"linkType":13,"id":14},{"sys":27347},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":27349},{"url":478,"details":27350,"fileName":484,"contentType":485},{"size":480,"image":27351},{"width":482,"height":483},{"sys":27353,"fields":27356},{"id":27354,"createdAt":27355},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":27357,"slug":27358,"articleIntro":27357,"category":27359},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[27360],{"metadata":27361,"sys":27364,"fields":27371},{"tags":27362,"concepts":27363},[],[],{"space":27365,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":27367,"publishedVersion":434,"revision":63,"contentType":27369,"locale":29},{"sys":27366},{"type":12,"linkType":13,"id":14},{"sys":27368},{"id":21,"type":12,"linkType":22},{"sys":27370},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":27372,"metaTitle":444,"metaDescription":445,"mainTitle":27373,"subtitle":463,"heroImage":27388,"ctaButton":486,"ctaLink":487},[443],{"data":27374,"content":27375,"nodeType":75},{},[27376,27382],{"data":27377,"content":27378,"nodeType":456},{},[27379],{"data":27380,"marks":27381,"value":455,"nodeType":83},{},[],{"data":27383,"content":27384,"nodeType":88},{},[27385],{"data":27386,"marks":27387,"value":117,"nodeType":83},{},[],{"metadata":27389,"sys":27392,"fields":27397},{"tags":27390,"concepts":27391},[],[],{"space":27393,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":27395,"publishedVersion":63,"revision":45,"locale":29},{"sys":27394},{"type":12,"linkType":13,"id":14},{"sys":27396},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":27398},{"url":478,"details":27399,"fileName":484,"contentType":485},{"size":480,"image":27400},{"width":482,"height":483},{"sys":27402,"fields":27404},{"id":27403,"createdAt":26767},"55iVQXY18hY6u2UZk6N5JX",{"title":27405,"slug":27406,"articleIntro":-1,"category":27407},"Compte 704 - Travaux","compte-704---travaux",[27408],{"metadata":27409,"sys":27412,"fields":27419},{"tags":27410,"concepts":27411},[],[],{"space":27413,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":27415,"publishedVersion":434,"revision":63,"contentType":27417,"locale":29},{"sys":27414},{"type":12,"linkType":13,"id":14},{"sys":27416},{"id":21,"type":12,"linkType":22},{"sys":27418},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":27420,"metaTitle":444,"metaDescription":445,"mainTitle":27421,"subtitle":463,"heroImage":27436,"ctaButton":486,"ctaLink":487},[443],{"data":27422,"content":27423,"nodeType":75},{},[27424,27430],{"data":27425,"content":27426,"nodeType":456},{},[27427],{"data":27428,"marks":27429,"value":455,"nodeType":83},{},[],{"data":27431,"content":27432,"nodeType":88},{},[27433],{"data":27434,"marks":27435,"value":117,"nodeType":83},{},[],{"metadata":27437,"sys":27440,"fields":27445},{"tags":27438,"concepts":27439},[],[],{"space":27441,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":27443,"publishedVersion":63,"revision":45,"locale":29},{"sys":27442},{"type":12,"linkType":13,"id":14},{"sys":27444},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":27446},{"url":478,"details":27447,"fileName":484,"contentType":485},{"size":480,"image":27448},{"width":482,"height":483},{"sys":27450,"fields":27453},{"id":27451,"createdAt":27452},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":27454,"slug":27455,"articleIntro":27454,"category":27456},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[27457],{"metadata":27458,"sys":27461,"fields":27468},{"tags":27459,"concepts":27460},[],[],{"space":27462,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":27464,"publishedVersion":434,"revision":63,"contentType":27466,"locale":29},{"sys":27463},{"type":12,"linkType":13,"id":14},{"sys":27465},{"id":21,"type":12,"linkType":22},{"sys":27467},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":27469,"metaTitle":444,"metaDescription":445,"mainTitle":27470,"subtitle":463,"heroImage":27485,"ctaButton":486,"ctaLink":487},[443],{"data":27471,"content":27472,"nodeType":75},{},[27473,27479],{"data":27474,"content":27475,"nodeType":456},{},[27476],{"data":27477,"marks":27478,"value":455,"nodeType":83},{},[],{"data":27480,"content":27481,"nodeType":88},{},[27482],{"data":27483,"marks":27484,"value":117,"nodeType":83},{},[],{"metadata":27486,"sys":27489,"fields":27494},{"tags":27487,"concepts":27488},[],[],{"space":27490,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":27492,"publishedVersion":63,"revision":45,"locale":29},{"sys":27491},{"type":12,"linkType":13,"id":14},{"sys":27493},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":27495},{"url":478,"details":27496,"fileName":484,"contentType":485},{"size":480,"image":27497},{"width":482,"height":483},{"sys":27499,"fields":27502},{"id":27500,"createdAt":27501},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":27503,"slug":27504,"articleIntro":27503,"category":27505},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[27506],{"metadata":27507,"sys":27510,"fields":27517},{"tags":27508,"concepts":27509},[],[],{"space":27511,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":27513,"publishedVersion":434,"revision":63,"contentType":27515,"locale":29},{"sys":27512},{"type":12,"linkType":13,"id":14},{"sys":27514},{"id":21,"type":12,"linkType":22},{"sys":27516},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":27518,"metaTitle":444,"metaDescription":445,"mainTitle":27519,"subtitle":463,"heroImage":27534,"ctaButton":486,"ctaLink":487},[443],{"data":27520,"content":27521,"nodeType":75},{},[27522,27528],{"data":27523,"content":27524,"nodeType":456},{},[27525],{"data":27526,"marks":27527,"value":455,"nodeType":83},{},[],{"data":27529,"content":27530,"nodeType":88},{},[27531],{"data":27532,"marks":27533,"value":117,"nodeType":83},{},[],{"metadata":27535,"sys":27538,"fields":27543},{"tags":27536,"concepts":27537},[],[],{"space":27539,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":27541,"publishedVersion":63,"revision":45,"locale":29},{"sys":27540},{"type":12,"linkType":13,"id":14},{"sys":27542},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":27544},{"url":478,"details":27545,"fileName":484,"contentType":485},{"size":480,"image":27546},{"width":482,"height":483},{"sys":27548,"fields":27551},{"id":27549,"createdAt":27550},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":27552,"slug":27553,"articleIntro":27552,"category":27554},"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",[27555],{"metadata":27556,"sys":27559,"fields":27566},{"tags":27557,"concepts":27558},[],[],{"space":27560,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":27562,"publishedVersion":434,"revision":63,"contentType":27564,"locale":29},{"sys":27561},{"type":12,"linkType":13,"id":14},{"sys":27563},{"id":21,"type":12,"linkType":22},{"sys":27565},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":27567,"metaTitle":444,"metaDescription":445,"mainTitle":27568,"subtitle":463,"heroImage":27583,"ctaButton":486,"ctaLink":487},[443],{"data":27569,"content":27570,"nodeType":75},{},[27571,27577],{"data":27572,"content":27573,"nodeType":456},{},[27574],{"data":27575,"marks":27576,"value":455,"nodeType":83},{},[],{"data":27578,"content":27579,"nodeType":88},{},[27580],{"data":27581,"marks":27582,"value":117,"nodeType":83},{},[],{"metadata":27584,"sys":27587,"fields":27592},{"tags":27585,"concepts":27586},[],[],{"space":27588,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":27590,"publishedVersion":63,"revision":45,"locale":29},{"sys":27589},{"type":12,"linkType":13,"id":14},{"sys":27591},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":27593},{"url":478,"details":27594,"fileName":484,"contentType":485},{"size":480,"image":27595},{"width":482,"height":483},{"sys":27597,"fields":27600},{"id":27598,"createdAt":27599},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":27601,"slug":27602,"articleIntro":27601,"category":27603},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[27604],{"metadata":27605,"sys":27608,"fields":27615},{"tags":27606,"concepts":27607},[],[],{"space":27609,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":27611,"publishedVersion":434,"revision":63,"contentType":27613,"locale":29},{"sys":27610},{"type":12,"linkType":13,"id":14},{"sys":27612},{"id":21,"type":12,"linkType":22},{"sys":27614},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":27616,"metaTitle":444,"metaDescription":445,"mainTitle":27617,"subtitle":463,"heroImage":27632,"ctaButton":486,"ctaLink":487},[443],{"data":27618,"content":27619,"nodeType":75},{},[27620,27626],{"data":27621,"content":27622,"nodeType":456},{},[27623],{"data":27624,"marks":27625,"value":455,"nodeType":83},{},[],{"data":27627,"content":27628,"nodeType":88},{},[27629],{"data":27630,"marks":27631,"value":117,"nodeType":83},{},[],{"metadata":27633,"sys":27636,"fields":27641},{"tags":27634,"concepts":27635},[],[],{"space":27637,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":27639,"publishedVersion":63,"revision":45,"locale":29},{"sys":27638},{"type":12,"linkType":13,"id":14},{"sys":27640},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":27642},{"url":478,"details":27643,"fileName":484,"contentType":485},{"size":480,"image":27644},{"width":482,"height":483},{"sys":27646,"fields":27649},{"id":27647,"createdAt":27648},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":27650,"slug":27651,"articleIntro":-1,"category":27652},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[27653],{"metadata":27654,"sys":27657,"fields":27664},{"tags":27655,"concepts":27656},[],[],{"space":27658,"id":429,"type":16,"createdAt":430,"updatedAt":431,"environment":27660,"publishedVersion":434,"revision":63,"contentType":27662,"locale":29},{"sys":27659},{"type":12,"linkType":13,"id":14},{"sys":27661},{"id":21,"type":12,"linkType":22},{"sys":27663},{"type":12,"linkType":27,"id":437},{"contentfulName":439,"modelCategoryName":440,"slug":441,"contentTypeSlug":27665,"metaTitle":444,"metaDescription":445,"mainTitle":27666,"subtitle":463,"heroImage":27681,"ctaButton":486,"ctaLink":487},[443],{"data":27667,"content":27668,"nodeType":75},{},[27669,27675],{"data":27670,"content":27671,"nodeType":456},{},[27672],{"data":27673,"marks":27674,"value":455,"nodeType":83},{},[],{"data":27676,"content":27677,"nodeType":88},{},[27678],{"data":27679,"marks":27680,"value":117,"nodeType":83},{},[],{"metadata":27682,"sys":27685,"fields":27690},{"tags":27683,"concepts":27684},[],[],{"space":27686,"id":471,"type":59,"createdAt":472,"updatedAt":472,"environment":27688,"publishedVersion":63,"revision":45,"locale":29},{"sys":27687},{"type":12,"linkType":13,"id":14},{"sys":27689},{"id":21,"type":12,"linkType":22},{"title":476,"description":117,"file":27691},{"url":478,"details":27692,"fileName":484,"contentType":485},{"size":480,"image":27693},{"width":482,"height":483},1780085288953]