[{"data":1,"prerenderedAt":27483},["ShallowReactive",2],{"tip-plan-comptable-compte-131-subventions-d-equipement":3,"plan-comptable-compte-131-subventions-d-equipement-similars":277},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-131-subventions-d-equipement",{"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","2WUrAbbnEqD8iA8LorWhCB","Entry","2025-04-25T13:17:58.522Z","2025-05-26T13:17:25.694Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",3,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":31,"title":31,"articleIntro":31,"author":32,"content":73,"slug":207,"faq_structured_data":208,"category":209},"Compte 131 - Subventions d'équipement",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,109,116,158,165],{"nodeType":78,"data":79,"content":80},"heading-2",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Description du compte 131",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90,94,98,102,105],{"nodeType":82,"value":91,"marks":92,"data":93},"Le compte 131 permet d'enregistrer les subventions d'investissement, généralement octroyées par des entités publiques (État, régions, départements), pour financer partiellement ou totalement l'acquisition d'immobilisations.",[],{},{"nodeType":82,"value":95,"marks":96,"data":97},"\n",[],{},{"nodeType":82,"value":99,"marks":100,"data":101},"Ce compte peut être subdivisé selon la source des subventions pour faciliter leur suivi. La subvention est initialement créditée au compte 131 par le débit d'un compte de tiers ou d'un compte financier (généralement le compte 512 - Banques).",[],{},{"nodeType":82,"value":95,"marks":103,"data":104},[],{},{"nodeType":82,"value":106,"marks":107,"data":108},"La particularité du compte 131 est que son solde diminue progressivement au fur et à mesure de l'amortissement du bien financé, via le compte 139 \"Subventions d'investissement inscrites au compte de résultat\". Lorsque l'immobilisation est totalement amortie, le compte 131 est soldé.",[],{},{"nodeType":78,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Quand utiliser le compte 131 ?",[],{},{"nodeType":87,"data":117,"content":118},{},[119,123,126,130,133,137,140,144,147,151,154],{"nodeType":82,"value":120,"marks":121,"data":122},"Le compte 131 est utilisé dans les situations suivantes :",[],{},{"nodeType":82,"value":95,"marks":124,"data":125},[],{},{"nodeType":82,"value":127,"marks":128,"data":129},"- Lors de la réception d'une subvention destinée à l'acquisition de matériel, d'équipements ou d'installations",[],{},{"nodeType":82,"value":95,"marks":131,"data":132},[],{},{"nodeType":82,"value":134,"marks":135,"data":136},"- Pour les aides financières liées à la construction ou l'aménagement de bâtiments",[],{},{"nodeType":82,"value":95,"marks":138,"data":139},[],{},{"nodeType":82,"value":141,"marks":142,"data":143},"- Dans le cadre de financements publics pour des investissements productifs",[],{},{"nodeType":82,"value":95,"marks":145,"data":146},[],{},{"nodeType":82,"value":148,"marks":149,"data":150},"- Pour les subventions associées à des projets d'innovation nécessitant des immobilisations",[],{},{"nodeType":82,"value":95,"marks":152,"data":153},[],{},{"nodeType":82,"value":155,"marks":156,"data":157},"La comptabilisation s'effectue au moment de la notification officielle de l'attribution de la subvention, même si le versement intervient ultérieurement (dans ce cas, on utilise le compte 441 \"État - Subventions à recevoir\" en attente du versement).",[],{},{"nodeType":78,"data":159,"content":160},{},[161],{"nodeType":82,"value":162,"marks":163,"data":164},"Implications fiscales du compte 131",[],{},{"nodeType":87,"data":166,"content":167},{},[168,172,175,179,182,186,189,193,196,200,203],{"nodeType":82,"value":169,"marks":170,"data":171},"Les subventions d'équipement ont des implications fiscales spécifiques :",[],{},{"nodeType":82,"value":95,"marks":173,"data":174},[],{},{"nodeType":82,"value":176,"marks":177,"data":178},"- Contrairement aux subventions d'exploitation (compte 74), elles ne sont pas immédiatement imposables",[],{},{"nodeType":82,"value":95,"marks":180,"data":181},[],{},{"nodeType":82,"value":183,"marks":184,"data":185},"- La quote-part de subvention virée annuellement au compte de résultat (via le compte 139 et 747) augmente le bénéfice imposable",[],{},{"nodeType":82,"value":95,"marks":187,"data":188},[],{},{"nodeType":82,"value":190,"marks":191,"data":192},"- Cette quote-part est calculée proportionnellement à l'amortissement du bien financé",[],{},{"nodeType":82,"value":95,"marks":194,"data":195},[],{},{"nodeType":82,"value":197,"marks":198,"data":199},"- Pour les immobilisations non amortissables, la reprise s'effectue généralement sur 10 ans",[],{},{"nodeType":82,"value":95,"marks":201,"data":202},[],{},{"nodeType":82,"value":204,"marks":205,"data":206},"L'entreprise doit veiller à la cohérence entre le rythme d'amortissement comptable de l'immobilisation et celui de la reprise de la subvention pour optimiser l'impact fiscal sur la durée de vie du bien.",[],{},"compte-131-subventions-d-equipement",false,[210],{"metadata":211,"sys":214,"fields":226},{"tags":212,"concepts":213},[],[],{"space":215,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":220,"publishedVersion":222,"revision":62,"contentType":223,"locale":29},{"sys":216},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":221},{"id":21,"type":12,"linkType":22},24,{"sys":224},{"type":12,"linkType":27,"id":225},"category",{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":230,"metaTitle":232,"metaDescription":233,"mainTitle":234,"subtitle":252,"heroImage":253,"ctaButton":275,"ctaLink":276},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[231],"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":235,"content":236,"nodeType":74},{},[237,245],{"data":238,"content":239,"nodeType":244},{},[240],{"data":241,"marks":242,"value":243,"nodeType":82},{},[],"Plan comptable général","heading-1",{"data":246,"content":247,"nodeType":87},{},[248],{"data":249,"marks":250,"value":251,"nodeType":82},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":254,"sys":257,"fields":264},{"tags":255,"concepts":256},[],[],{"space":258,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":262,"publishedVersion":62,"revision":44,"locale":29},{"sys":259},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":263},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":266},"Facturation",{"url":267,"details":268,"fileName":273,"contentType":274},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":269,"image":270},246703,{"width":271,"height":272},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[278,327,376,425,474,523,572,621,670,719,768,817,866,915,964,1013,1062,1111,1160,1209,1258,1307,1357,1406,1455,1504,1553,1602,1651,1700,1749,1798,1847,1896,1945,1995,2044,2093,2142,2191,2240,2289,2338,2388,2438,2487,2536,2585,2634,2683,2732,2781,2830,2879,2928,2977,3026,3075,3125,3174,3223,3272,3321,3370,3419,3468,3517,3566,3615,3664,3713,3762,3811,3860,3909,3958,4007,4056,4105,4154,4203,4252,4302,4351,4400,4449,4498,4547,4596,4645,4694,4743,4792,4841,4890,4939,4988,5037,5086,5135,5184,5233,5282,5331,5380,5429,5478,5527,5576,5625,5674,5723,5772,5821,5870,5919,5969,6018,6067,6116,6165,6214,6263,6312,6361,6410,6459,6508,6557,6606,6655,6704,6753,6802,6851,6900,6949,6998,7047,7096,7145,7194,7243,7292,7341,7390,7439,7488,7537,7586,7635,7684,7733,7782,7831,7880,7930,7979,8028,8077,8126,8175,8224,8273,8322,8371,8420,8469,8518,8567,8616,8665,8714,8763,8812,8861,8910,8959,9008,9057,9106,9155,9204,9253,9302,9351,9400,9449,9498,9547,9596,9645,9694,9743,9792,9841,9890,9939,9988,10037,10086,10135,10184,10233,10282,10331,10380,10429,10478,10527,10576,10625,10674,10723,10772,10821,10870,10919,10968,11017,11066,11115,11164,11213,11262,11311,11361,11410,11459,11508,11557,11606,11655,11704,11753,11802,11851,11900,11949,11998,12047,12096,12145,12194,12242,12291,12341,12391,12440,12489,12538,12587,12636,12685,12734,12783,12833,12882,12931,12980,13029,13078,13127,13176,13225,13274,13323,13372,13421,13470,13519,13568,13617,13666,13715,13764,13813,13863,13912,13961,14010,14059,14108,14157,14206,14255,14304,14353,14402,14451,14500,14549,14598,14647,14696,14745,14794,14843,14892,14941,14990,15039,15088,15137,15186,15235,15284,15333,15382,15432,15481,15530,15579,15628,15677,15726,15775,15824,15873,15922,15971,16020,16069,16118,16167,16216,16265,16314,16363,16412,16461,16510,16559,16608,16657,16706,16755,16804,16853,16902,16951,17000,17049,17098,17147,17196,17245,17294,17343,17392,17442,17491,17540,17589,17639,17688,17737,17786,17835,17884,17933,17982,18031,18080,18129,18178,18227,18276,18325,18374,18423,18472,18521,18570,18619,18668,18717,18766,18815,18864,18913,18962,19011,19060,19109,19158,19207,19256,19305,19354,19403,19452,19501,19550,19599,19648,19697,19746,19795,19844,19893,19942,19991,20040,20089,20138,20187,20236,20285,20334,20383,20432,20481,20530,20578,20627,20676,20725,20774,20819,20868,20917,20966,21015,21064,21113,21163,21213,21262,21311,21360,21409,21458,21507,21556,21605,21654,21703,21752,21801,21850,21899,21948,21996,22045,22093,22142,22191,22240,22289,22338,22387,22436,22485,22534,22583,22632,22681,22730,22779,22828,22877,22926,22975,23024,23073,23122,23171,23220,23269,23318,23367,23416,23465,23514,23563,23612,23661,23710,23759,23809,23858,23907,23956,24005,24054,24103,24152,24201,24250,24299,24348,24397,24446,24495,24544,24593,24642,24691,24740,24789,24838,24887,24936,24985,25034,25083,25132,25181,25230,25279,25328,25377,25425,25474,25523,25572,25621,25670,25719,25768,25817,25866,25915,25964,26013,26062,26111,26160,26209,26258,26307,26356,26405,26454,26503,26551,26600,26649,26699,26748,26797,26846,26895,26944,26993,27042,27091,27140,27189,27238,27287,27336,27385,27434],{"sys":279,"fields":282},{"id":280,"createdAt":281},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":283,"slug":284,"articleIntro":283,"category":285},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[286],{"metadata":287,"sys":290,"fields":297},{"tags":288,"concepts":289},[],[],{"space":291,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":293,"publishedVersion":222,"revision":62,"contentType":295,"locale":29},{"sys":292},{"type":12,"linkType":13,"id":14},{"sys":294},{"id":21,"type":12,"linkType":22},{"sys":296},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":298,"metaTitle":232,"metaDescription":233,"mainTitle":299,"subtitle":252,"heroImage":314,"ctaButton":275,"ctaLink":276},[231],{"data":300,"content":301,"nodeType":74},{},[302,308],{"data":303,"content":304,"nodeType":244},{},[305],{"data":306,"marks":307,"value":243,"nodeType":82},{},[],{"data":309,"content":310,"nodeType":87},{},[311],{"data":312,"marks":313,"value":251,"nodeType":82},{},[],{"metadata":315,"sys":318,"fields":323},{"tags":316,"concepts":317},[],[],{"space":319,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":321,"publishedVersion":62,"revision":44,"locale":29},{"sys":320},{"type":12,"linkType":13,"id":14},{"sys":322},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":324},{"url":267,"details":325,"fileName":273,"contentType":274},{"size":269,"image":326},{"width":271,"height":272},{"sys":328,"fields":331},{"id":329,"createdAt":330},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":332,"slug":333,"articleIntro":332,"category":334},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[335],{"metadata":336,"sys":339,"fields":346},{"tags":337,"concepts":338},[],[],{"space":340,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":342,"publishedVersion":222,"revision":62,"contentType":344,"locale":29},{"sys":341},{"type":12,"linkType":13,"id":14},{"sys":343},{"id":21,"type":12,"linkType":22},{"sys":345},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":347,"metaTitle":232,"metaDescription":233,"mainTitle":348,"subtitle":252,"heroImage":363,"ctaButton":275,"ctaLink":276},[231],{"data":349,"content":350,"nodeType":74},{},[351,357],{"data":352,"content":353,"nodeType":244},{},[354],{"data":355,"marks":356,"value":243,"nodeType":82},{},[],{"data":358,"content":359,"nodeType":87},{},[360],{"data":361,"marks":362,"value":251,"nodeType":82},{},[],{"metadata":364,"sys":367,"fields":372},{"tags":365,"concepts":366},[],[],{"space":368,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":370,"publishedVersion":62,"revision":44,"locale":29},{"sys":369},{"type":12,"linkType":13,"id":14},{"sys":371},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":373},{"url":267,"details":374,"fileName":273,"contentType":274},{"size":269,"image":375},{"width":271,"height":272},{"sys":377,"fields":380},{"id":378,"createdAt":379},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":381,"slug":382,"articleIntro":381,"category":383},"4686 - Charges à payer","compte-4686-charges-a-payer",[384],{"metadata":385,"sys":388,"fields":395},{"tags":386,"concepts":387},[],[],{"space":389,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":391,"publishedVersion":222,"revision":62,"contentType":393,"locale":29},{"sys":390},{"type":12,"linkType":13,"id":14},{"sys":392},{"id":21,"type":12,"linkType":22},{"sys":394},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":396,"metaTitle":232,"metaDescription":233,"mainTitle":397,"subtitle":252,"heroImage":412,"ctaButton":275,"ctaLink":276},[231],{"data":398,"content":399,"nodeType":74},{},[400,406],{"data":401,"content":402,"nodeType":244},{},[403],{"data":404,"marks":405,"value":243,"nodeType":82},{},[],{"data":407,"content":408,"nodeType":87},{},[409],{"data":410,"marks":411,"value":251,"nodeType":82},{},[],{"metadata":413,"sys":416,"fields":421},{"tags":414,"concepts":415},[],[],{"space":417,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":419,"publishedVersion":62,"revision":44,"locale":29},{"sys":418},{"type":12,"linkType":13,"id":14},{"sys":420},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":422},{"url":267,"details":423,"fileName":273,"contentType":274},{"size":269,"image":424},{"width":271,"height":272},{"sys":426,"fields":429},{"id":427,"createdAt":428},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":430,"slug":431,"articleIntro":430,"category":432},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[433],{"metadata":434,"sys":437,"fields":444},{"tags":435,"concepts":436},[],[],{"space":438,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":440,"publishedVersion":222,"revision":62,"contentType":442,"locale":29},{"sys":439},{"type":12,"linkType":13,"id":14},{"sys":441},{"id":21,"type":12,"linkType":22},{"sys":443},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":445,"metaTitle":232,"metaDescription":233,"mainTitle":446,"subtitle":252,"heroImage":461,"ctaButton":275,"ctaLink":276},[231],{"data":447,"content":448,"nodeType":74},{},[449,455],{"data":450,"content":451,"nodeType":244},{},[452],{"data":453,"marks":454,"value":243,"nodeType":82},{},[],{"data":456,"content":457,"nodeType":87},{},[458],{"data":459,"marks":460,"value":251,"nodeType":82},{},[],{"metadata":462,"sys":465,"fields":470},{"tags":463,"concepts":464},[],[],{"space":466,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":468,"publishedVersion":62,"revision":44,"locale":29},{"sys":467},{"type":12,"linkType":13,"id":14},{"sys":469},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":471},{"url":267,"details":472,"fileName":273,"contentType":274},{"size":269,"image":473},{"width":271,"height":272},{"sys":475,"fields":478},{"id":476,"createdAt":477},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":479,"slug":480,"articleIntro":479,"category":481},"6331 - Versement de transport","compte-6331-versement-de-transport",[482],{"metadata":483,"sys":486,"fields":493},{"tags":484,"concepts":485},[],[],{"space":487,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":489,"publishedVersion":222,"revision":62,"contentType":491,"locale":29},{"sys":488},{"type":12,"linkType":13,"id":14},{"sys":490},{"id":21,"type":12,"linkType":22},{"sys":492},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":494,"metaTitle":232,"metaDescription":233,"mainTitle":495,"subtitle":252,"heroImage":510,"ctaButton":275,"ctaLink":276},[231],{"data":496,"content":497,"nodeType":74},{},[498,504],{"data":499,"content":500,"nodeType":244},{},[501],{"data":502,"marks":503,"value":243,"nodeType":82},{},[],{"data":505,"content":506,"nodeType":87},{},[507],{"data":508,"marks":509,"value":251,"nodeType":82},{},[],{"metadata":511,"sys":514,"fields":519},{"tags":512,"concepts":513},[],[],{"space":515,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":517,"publishedVersion":62,"revision":44,"locale":29},{"sys":516},{"type":12,"linkType":13,"id":14},{"sys":518},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":520},{"url":267,"details":521,"fileName":273,"contentType":274},{"size":269,"image":522},{"width":271,"height":272},{"sys":524,"fields":527},{"id":525,"createdAt":526},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":528,"slug":529,"articleIntro":528,"category":530},"78174 - Créances","compte-78174-creances",[531],{"metadata":532,"sys":535,"fields":542},{"tags":533,"concepts":534},[],[],{"space":536,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":538,"publishedVersion":222,"revision":62,"contentType":540,"locale":29},{"sys":537},{"type":12,"linkType":13,"id":14},{"sys":539},{"id":21,"type":12,"linkType":22},{"sys":541},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":543,"metaTitle":232,"metaDescription":233,"mainTitle":544,"subtitle":252,"heroImage":559,"ctaButton":275,"ctaLink":276},[231],{"data":545,"content":546,"nodeType":74},{},[547,553],{"data":548,"content":549,"nodeType":244},{},[550],{"data":551,"marks":552,"value":243,"nodeType":82},{},[],{"data":554,"content":555,"nodeType":87},{},[556],{"data":557,"marks":558,"value":251,"nodeType":82},{},[],{"metadata":560,"sys":563,"fields":568},{"tags":561,"concepts":562},[],[],{"space":564,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":566,"publishedVersion":62,"revision":44,"locale":29},{"sys":565},{"type":12,"linkType":13,"id":14},{"sys":567},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":569},{"url":267,"details":570,"fileName":273,"contentType":274},{"size":269,"image":571},{"width":271,"height":272},{"sys":573,"fields":576},{"id":574,"createdAt":575},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":577,"slug":578,"articleIntro":577,"category":579},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[580],{"metadata":581,"sys":584,"fields":591},{"tags":582,"concepts":583},[],[],{"space":585,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":587,"publishedVersion":222,"revision":62,"contentType":589,"locale":29},{"sys":586},{"type":12,"linkType":13,"id":14},{"sys":588},{"id":21,"type":12,"linkType":22},{"sys":590},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":592,"metaTitle":232,"metaDescription":233,"mainTitle":593,"subtitle":252,"heroImage":608,"ctaButton":275,"ctaLink":276},[231],{"data":594,"content":595,"nodeType":74},{},[596,602],{"data":597,"content":598,"nodeType":244},{},[599],{"data":600,"marks":601,"value":243,"nodeType":82},{},[],{"data":603,"content":604,"nodeType":87},{},[605],{"data":606,"marks":607,"value":251,"nodeType":82},{},[],{"metadata":609,"sys":612,"fields":617},{"tags":610,"concepts":611},[],[],{"space":613,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":615,"publishedVersion":62,"revision":44,"locale":29},{"sys":614},{"type":12,"linkType":13,"id":14},{"sys":616},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":618},{"url":267,"details":619,"fileName":273,"contentType":274},{"size":269,"image":620},{"width":271,"height":272},{"sys":622,"fields":625},{"id":623,"createdAt":624},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":626,"slug":627,"articleIntro":626,"category":628},"Compte 502 - Actions propres","compte-502-actions-propres",[629],{"metadata":630,"sys":633,"fields":640},{"tags":631,"concepts":632},[],[],{"space":634,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":636,"publishedVersion":222,"revision":62,"contentType":638,"locale":29},{"sys":635},{"type":12,"linkType":13,"id":14},{"sys":637},{"id":21,"type":12,"linkType":22},{"sys":639},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":641,"metaTitle":232,"metaDescription":233,"mainTitle":642,"subtitle":252,"heroImage":657,"ctaButton":275,"ctaLink":276},[231],{"data":643,"content":644,"nodeType":74},{},[645,651],{"data":646,"content":647,"nodeType":244},{},[648],{"data":649,"marks":650,"value":243,"nodeType":82},{},[],{"data":652,"content":653,"nodeType":87},{},[654],{"data":655,"marks":656,"value":251,"nodeType":82},{},[],{"metadata":658,"sys":661,"fields":666},{"tags":659,"concepts":660},[],[],{"space":662,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":664,"publishedVersion":62,"revision":44,"locale":29},{"sys":663},{"type":12,"linkType":13,"id":14},{"sys":665},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":667},{"url":267,"details":668,"fileName":273,"contentType":274},{"size":269,"image":669},{"width":271,"height":272},{"sys":671,"fields":674},{"id":672,"createdAt":673},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":675,"slug":676,"articleIntro":675,"category":677},"206 - Droit au bail","compte-206-droit-au-bail",[678],{"metadata":679,"sys":682,"fields":689},{"tags":680,"concepts":681},[],[],{"space":683,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":685,"publishedVersion":222,"revision":62,"contentType":687,"locale":29},{"sys":684},{"type":12,"linkType":13,"id":14},{"sys":686},{"id":21,"type":12,"linkType":22},{"sys":688},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":690,"metaTitle":232,"metaDescription":233,"mainTitle":691,"subtitle":252,"heroImage":706,"ctaButton":275,"ctaLink":276},[231],{"data":692,"content":693,"nodeType":74},{},[694,700],{"data":695,"content":696,"nodeType":244},{},[697],{"data":698,"marks":699,"value":243,"nodeType":82},{},[],{"data":701,"content":702,"nodeType":87},{},[703],{"data":704,"marks":705,"value":251,"nodeType":82},{},[],{"metadata":707,"sys":710,"fields":715},{"tags":708,"concepts":709},[],[],{"space":711,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":713,"publishedVersion":62,"revision":44,"locale":29},{"sys":712},{"type":12,"linkType":13,"id":14},{"sys":714},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":716},{"url":267,"details":717,"fileName":273,"contentType":274},{"size":269,"image":718},{"width":271,"height":272},{"sys":720,"fields":723},{"id":721,"createdAt":722},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":724,"slug":725,"articleIntro":724,"category":726},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[727],{"metadata":728,"sys":731,"fields":738},{"tags":729,"concepts":730},[],[],{"space":732,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":734,"publishedVersion":222,"revision":62,"contentType":736,"locale":29},{"sys":733},{"type":12,"linkType":13,"id":14},{"sys":735},{"id":21,"type":12,"linkType":22},{"sys":737},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":739,"metaTitle":232,"metaDescription":233,"mainTitle":740,"subtitle":252,"heroImage":755,"ctaButton":275,"ctaLink":276},[231],{"data":741,"content":742,"nodeType":74},{},[743,749],{"data":744,"content":745,"nodeType":244},{},[746],{"data":747,"marks":748,"value":243,"nodeType":82},{},[],{"data":750,"content":751,"nodeType":87},{},[752],{"data":753,"marks":754,"value":251,"nodeType":82},{},[],{"metadata":756,"sys":759,"fields":764},{"tags":757,"concepts":758},[],[],{"space":760,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":762,"publishedVersion":62,"revision":44,"locale":29},{"sys":761},{"type":12,"linkType":13,"id":14},{"sys":763},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":765},{"url":267,"details":766,"fileName":273,"contentType":274},{"size":269,"image":767},{"width":271,"height":272},{"sys":769,"fields":772},{"id":770,"createdAt":771},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":773,"slug":774,"articleIntro":-1,"category":775},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[776],{"metadata":777,"sys":780,"fields":787},{"tags":778,"concepts":779},[],[],{"space":781,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":783,"publishedVersion":222,"revision":62,"contentType":785,"locale":29},{"sys":782},{"type":12,"linkType":13,"id":14},{"sys":784},{"id":21,"type":12,"linkType":22},{"sys":786},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":788,"metaTitle":232,"metaDescription":233,"mainTitle":789,"subtitle":252,"heroImage":804,"ctaButton":275,"ctaLink":276},[231],{"data":790,"content":791,"nodeType":74},{},[792,798],{"data":793,"content":794,"nodeType":244},{},[795],{"data":796,"marks":797,"value":243,"nodeType":82},{},[],{"data":799,"content":800,"nodeType":87},{},[801],{"data":802,"marks":803,"value":251,"nodeType":82},{},[],{"metadata":805,"sys":808,"fields":813},{"tags":806,"concepts":807},[],[],{"space":809,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":811,"publishedVersion":62,"revision":44,"locale":29},{"sys":810},{"type":12,"linkType":13,"id":14},{"sys":812},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":814},{"url":267,"details":815,"fileName":273,"contentType":274},{"size":269,"image":816},{"width":271,"height":272},{"sys":818,"fields":821},{"id":819,"createdAt":820},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":822,"slug":823,"articleIntro":822,"category":824},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[825],{"metadata":826,"sys":829,"fields":836},{"tags":827,"concepts":828},[],[],{"space":830,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":832,"publishedVersion":222,"revision":62,"contentType":834,"locale":29},{"sys":831},{"type":12,"linkType":13,"id":14},{"sys":833},{"id":21,"type":12,"linkType":22},{"sys":835},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":837,"metaTitle":232,"metaDescription":233,"mainTitle":838,"subtitle":252,"heroImage":853,"ctaButton":275,"ctaLink":276},[231],{"data":839,"content":840,"nodeType":74},{},[841,847],{"data":842,"content":843,"nodeType":244},{},[844],{"data":845,"marks":846,"value":243,"nodeType":82},{},[],{"data":848,"content":849,"nodeType":87},{},[850],{"data":851,"marks":852,"value":251,"nodeType":82},{},[],{"metadata":854,"sys":857,"fields":862},{"tags":855,"concepts":856},[],[],{"space":858,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":860,"publishedVersion":62,"revision":44,"locale":29},{"sys":859},{"type":12,"linkType":13,"id":14},{"sys":861},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":863},{"url":267,"details":864,"fileName":273,"contentType":274},{"size":269,"image":865},{"width":271,"height":272},{"sys":867,"fields":870},{"id":868,"createdAt":869},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":871,"slug":872,"articleIntro":871,"category":873},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[874],{"metadata":875,"sys":878,"fields":885},{"tags":876,"concepts":877},[],[],{"space":879,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":881,"publishedVersion":222,"revision":62,"contentType":883,"locale":29},{"sys":880},{"type":12,"linkType":13,"id":14},{"sys":882},{"id":21,"type":12,"linkType":22},{"sys":884},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":886,"metaTitle":232,"metaDescription":233,"mainTitle":887,"subtitle":252,"heroImage":902,"ctaButton":275,"ctaLink":276},[231],{"data":888,"content":889,"nodeType":74},{},[890,896],{"data":891,"content":892,"nodeType":244},{},[893],{"data":894,"marks":895,"value":243,"nodeType":82},{},[],{"data":897,"content":898,"nodeType":87},{},[899],{"data":900,"marks":901,"value":251,"nodeType":82},{},[],{"metadata":903,"sys":906,"fields":911},{"tags":904,"concepts":905},[],[],{"space":907,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":909,"publishedVersion":62,"revision":44,"locale":29},{"sys":908},{"type":12,"linkType":13,"id":14},{"sys":910},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":912},{"url":267,"details":913,"fileName":273,"contentType":274},{"size":269,"image":914},{"width":271,"height":272},{"sys":916,"fields":919},{"id":917,"createdAt":918},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":920,"slug":921,"articleIntro":920,"category":922},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[923],{"metadata":924,"sys":927,"fields":934},{"tags":925,"concepts":926},[],[],{"space":928,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":930,"publishedVersion":222,"revision":62,"contentType":932,"locale":29},{"sys":929},{"type":12,"linkType":13,"id":14},{"sys":931},{"id":21,"type":12,"linkType":22},{"sys":933},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":935,"metaTitle":232,"metaDescription":233,"mainTitle":936,"subtitle":252,"heroImage":951,"ctaButton":275,"ctaLink":276},[231],{"data":937,"content":938,"nodeType":74},{},[939,945],{"data":940,"content":941,"nodeType":244},{},[942],{"data":943,"marks":944,"value":243,"nodeType":82},{},[],{"data":946,"content":947,"nodeType":87},{},[948],{"data":949,"marks":950,"value":251,"nodeType":82},{},[],{"metadata":952,"sys":955,"fields":960},{"tags":953,"concepts":954},[],[],{"space":956,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":958,"publishedVersion":62,"revision":44,"locale":29},{"sys":957},{"type":12,"linkType":13,"id":14},{"sys":959},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":961},{"url":267,"details":962,"fileName":273,"contentType":274},{"size":269,"image":963},{"width":271,"height":272},{"sys":965,"fields":968},{"id":966,"createdAt":967},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":969,"slug":970,"articleIntro":969,"category":971},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[972],{"metadata":973,"sys":976,"fields":983},{"tags":974,"concepts":975},[],[],{"space":977,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":979,"publishedVersion":222,"revision":62,"contentType":981,"locale":29},{"sys":978},{"type":12,"linkType":13,"id":14},{"sys":980},{"id":21,"type":12,"linkType":22},{"sys":982},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":984,"metaTitle":232,"metaDescription":233,"mainTitle":985,"subtitle":252,"heroImage":1000,"ctaButton":275,"ctaLink":276},[231],{"data":986,"content":987,"nodeType":74},{},[988,994],{"data":989,"content":990,"nodeType":244},{},[991],{"data":992,"marks":993,"value":243,"nodeType":82},{},[],{"data":995,"content":996,"nodeType":87},{},[997],{"data":998,"marks":999,"value":251,"nodeType":82},{},[],{"metadata":1001,"sys":1004,"fields":1009},{"tags":1002,"concepts":1003},[],[],{"space":1005,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":1007,"publishedVersion":62,"revision":44,"locale":29},{"sys":1006},{"type":12,"linkType":13,"id":14},{"sys":1008},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":1010},{"url":267,"details":1011,"fileName":273,"contentType":274},{"size":269,"image":1012},{"width":271,"height":272},{"sys":1014,"fields":1017},{"id":1015,"createdAt":1016},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":1018,"slug":1019,"articleIntro":1018,"category":1020},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[1021],{"metadata":1022,"sys":1025,"fields":1032},{"tags":1023,"concepts":1024},[],[],{"space":1026,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":1028,"publishedVersion":222,"revision":62,"contentType":1030,"locale":29},{"sys":1027},{"type":12,"linkType":13,"id":14},{"sys":1029},{"id":21,"type":12,"linkType":22},{"sys":1031},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":1033,"metaTitle":232,"metaDescription":233,"mainTitle":1034,"subtitle":252,"heroImage":1049,"ctaButton":275,"ctaLink":276},[231],{"data":1035,"content":1036,"nodeType":74},{},[1037,1043],{"data":1038,"content":1039,"nodeType":244},{},[1040],{"data":1041,"marks":1042,"value":243,"nodeType":82},{},[],{"data":1044,"content":1045,"nodeType":87},{},[1046],{"data":1047,"marks":1048,"value":251,"nodeType":82},{},[],{"metadata":1050,"sys":1053,"fields":1058},{"tags":1051,"concepts":1052},[],[],{"space":1054,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":1056,"publishedVersion":62,"revision":44,"locale":29},{"sys":1055},{"type":12,"linkType":13,"id":14},{"sys":1057},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":1059},{"url":267,"details":1060,"fileName":273,"contentType":274},{"size":269,"image":1061},{"width":271,"height":272},{"sys":1063,"fields":1066},{"id":1064,"createdAt":1065},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":1067,"slug":1068,"articleIntro":1067,"category":1069},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[1070],{"metadata":1071,"sys":1074,"fields":1081},{"tags":1072,"concepts":1073},[],[],{"space":1075,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":1077,"publishedVersion":222,"revision":62,"contentType":1079,"locale":29},{"sys":1076},{"type":12,"linkType":13,"id":14},{"sys":1078},{"id":21,"type":12,"linkType":22},{"sys":1080},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":1082,"metaTitle":232,"metaDescription":233,"mainTitle":1083,"subtitle":252,"heroImage":1098,"ctaButton":275,"ctaLink":276},[231],{"data":1084,"content":1085,"nodeType":74},{},[1086,1092],{"data":1087,"content":1088,"nodeType":244},{},[1089],{"data":1090,"marks":1091,"value":243,"nodeType":82},{},[],{"data":1093,"content":1094,"nodeType":87},{},[1095],{"data":1096,"marks":1097,"value":251,"nodeType":82},{},[],{"metadata":1099,"sys":1102,"fields":1107},{"tags":1100,"concepts":1101},[],[],{"space":1103,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":1105,"publishedVersion":62,"revision":44,"locale":29},{"sys":1104},{"type":12,"linkType":13,"id":14},{"sys":1106},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":1108},{"url":267,"details":1109,"fileName":273,"contentType":274},{"size":269,"image":1110},{"width":271,"height":272},{"sys":1112,"fields":1115},{"id":1113,"createdAt":1114},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":1116,"slug":1117,"articleIntro":1116,"category":1118},"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",[1119],{"metadata":1120,"sys":1123,"fields":1130},{"tags":1121,"concepts":1122},[],[],{"space":1124,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":1126,"publishedVersion":222,"revision":62,"contentType":1128,"locale":29},{"sys":1125},{"type":12,"linkType":13,"id":14},{"sys":1127},{"id":21,"type":12,"linkType":22},{"sys":1129},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":1131,"metaTitle":232,"metaDescription":233,"mainTitle":1132,"subtitle":252,"heroImage":1147,"ctaButton":275,"ctaLink":276},[231],{"data":1133,"content":1134,"nodeType":74},{},[1135,1141],{"data":1136,"content":1137,"nodeType":244},{},[1138],{"data":1139,"marks":1140,"value":243,"nodeType":82},{},[],{"data":1142,"content":1143,"nodeType":87},{},[1144],{"data":1145,"marks":1146,"value":251,"nodeType":82},{},[],{"metadata":1148,"sys":1151,"fields":1156},{"tags":1149,"concepts":1150},[],[],{"space":1152,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":1154,"publishedVersion":62,"revision":44,"locale":29},{"sys":1153},{"type":12,"linkType":13,"id":14},{"sys":1155},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":1157},{"url":267,"details":1158,"fileName":273,"contentType":274},{"size":269,"image":1159},{"width":271,"height":272},{"sys":1161,"fields":1164},{"id":1162,"createdAt":1163},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":1165,"slug":1166,"articleIntro":1165,"category":1167},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[1168],{"metadata":1169,"sys":1172,"fields":1179},{"tags":1170,"concepts":1171},[],[],{"space":1173,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":1175,"publishedVersion":222,"revision":62,"contentType":1177,"locale":29},{"sys":1174},{"type":12,"linkType":13,"id":14},{"sys":1176},{"id":21,"type":12,"linkType":22},{"sys":1178},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":1180,"metaTitle":232,"metaDescription":233,"mainTitle":1181,"subtitle":252,"heroImage":1196,"ctaButton":275,"ctaLink":276},[231],{"data":1182,"content":1183,"nodeType":74},{},[1184,1190],{"data":1185,"content":1186,"nodeType":244},{},[1187],{"data":1188,"marks":1189,"value":243,"nodeType":82},{},[],{"data":1191,"content":1192,"nodeType":87},{},[1193],{"data":1194,"marks":1195,"value":251,"nodeType":82},{},[],{"metadata":1197,"sys":1200,"fields":1205},{"tags":1198,"concepts":1199},[],[],{"space":1201,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":1203,"publishedVersion":62,"revision":44,"locale":29},{"sys":1202},{"type":12,"linkType":13,"id":14},{"sys":1204},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":1206},{"url":267,"details":1207,"fileName":273,"contentType":274},{"size":269,"image":1208},{"width":271,"height":272},{"sys":1210,"fields":1213},{"id":1211,"createdAt":1212},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":1214,"slug":1215,"articleIntro":-1,"category":1216},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[1217],{"metadata":1218,"sys":1221,"fields":1228},{"tags":1219,"concepts":1220},[],[],{"space":1222,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":1224,"publishedVersion":222,"revision":62,"contentType":1226,"locale":29},{"sys":1223},{"type":12,"linkType":13,"id":14},{"sys":1225},{"id":21,"type":12,"linkType":22},{"sys":1227},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":1229,"metaTitle":232,"metaDescription":233,"mainTitle":1230,"subtitle":252,"heroImage":1245,"ctaButton":275,"ctaLink":276},[231],{"data":1231,"content":1232,"nodeType":74},{},[1233,1239],{"data":1234,"content":1235,"nodeType":244},{},[1236],{"data":1237,"marks":1238,"value":243,"nodeType":82},{},[],{"data":1240,"content":1241,"nodeType":87},{},[1242],{"data":1243,"marks":1244,"value":251,"nodeType":82},{},[],{"metadata":1246,"sys":1249,"fields":1254},{"tags":1247,"concepts":1248},[],[],{"space":1250,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":1252,"publishedVersion":62,"revision":44,"locale":29},{"sys":1251},{"type":12,"linkType":13,"id":14},{"sys":1253},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":1255},{"url":267,"details":1256,"fileName":273,"contentType":274},{"size":269,"image":1257},{"width":271,"height":272},{"sys":1259,"fields":1262},{"id":1260,"createdAt":1261},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":1263,"slug":1264,"articleIntro":-1,"category":1265},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[1266],{"metadata":1267,"sys":1270,"fields":1277},{"tags":1268,"concepts":1269},[],[],{"space":1271,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":1273,"publishedVersion":222,"revision":62,"contentType":1275,"locale":29},{"sys":1272},{"type":12,"linkType":13,"id":14},{"sys":1274},{"id":21,"type":12,"linkType":22},{"sys":1276},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":1278,"metaTitle":232,"metaDescription":233,"mainTitle":1279,"subtitle":252,"heroImage":1294,"ctaButton":275,"ctaLink":276},[231],{"data":1280,"content":1281,"nodeType":74},{},[1282,1288],{"data":1283,"content":1284,"nodeType":244},{},[1285],{"data":1286,"marks":1287,"value":243,"nodeType":82},{},[],{"data":1289,"content":1290,"nodeType":87},{},[1291],{"data":1292,"marks":1293,"value":251,"nodeType":82},{},[],{"metadata":1295,"sys":1298,"fields":1303},{"tags":1296,"concepts":1297},[],[],{"space":1299,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":1301,"publishedVersion":62,"revision":44,"locale":29},{"sys":1300},{"type":12,"linkType":13,"id":14},{"sys":1302},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":1304},{"url":267,"details":1305,"fileName":273,"contentType":274},{"size":269,"image":1306},{"width":271,"height":272},{"sys":1308,"fields":1311},{"id":1309,"createdAt":1310},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":1312,"slug":1313,"articleIntro":1314,"category":1315},"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.",[1316],{"metadata":1317,"sys":1320,"fields":1327},{"tags":1318,"concepts":1319},[],[],{"space":1321,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":1323,"publishedVersion":222,"revision":62,"contentType":1325,"locale":29},{"sys":1322},{"type":12,"linkType":13,"id":14},{"sys":1324},{"id":21,"type":12,"linkType":22},{"sys":1326},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":1328,"metaTitle":232,"metaDescription":233,"mainTitle":1329,"subtitle":252,"heroImage":1344,"ctaButton":275,"ctaLink":276},[231],{"data":1330,"content":1331,"nodeType":74},{},[1332,1338],{"data":1333,"content":1334,"nodeType":244},{},[1335],{"data":1336,"marks":1337,"value":243,"nodeType":82},{},[],{"data":1339,"content":1340,"nodeType":87},{},[1341],{"data":1342,"marks":1343,"value":251,"nodeType":82},{},[],{"metadata":1345,"sys":1348,"fields":1353},{"tags":1346,"concepts":1347},[],[],{"space":1349,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":1351,"publishedVersion":62,"revision":44,"locale":29},{"sys":1350},{"type":12,"linkType":13,"id":14},{"sys":1352},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":1354},{"url":267,"details":1355,"fileName":273,"contentType":274},{"size":269,"image":1356},{"width":271,"height":272},{"sys":1358,"fields":1361},{"id":1359,"createdAt":1360},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":1362,"slug":1363,"articleIntro":1362,"category":1364},"4558 - Intérêts courus","compte-4558-interets-courus",[1365],{"metadata":1366,"sys":1369,"fields":1376},{"tags":1367,"concepts":1368},[],[],{"space":1370,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":1372,"publishedVersion":222,"revision":62,"contentType":1374,"locale":29},{"sys":1371},{"type":12,"linkType":13,"id":14},{"sys":1373},{"id":21,"type":12,"linkType":22},{"sys":1375},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":1377,"metaTitle":232,"metaDescription":233,"mainTitle":1378,"subtitle":252,"heroImage":1393,"ctaButton":275,"ctaLink":276},[231],{"data":1379,"content":1380,"nodeType":74},{},[1381,1387],{"data":1382,"content":1383,"nodeType":244},{},[1384],{"data":1385,"marks":1386,"value":243,"nodeType":82},{},[],{"data":1388,"content":1389,"nodeType":87},{},[1390],{"data":1391,"marks":1392,"value":251,"nodeType":82},{},[],{"metadata":1394,"sys":1397,"fields":1402},{"tags":1395,"concepts":1396},[],[],{"space":1398,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":1400,"publishedVersion":62,"revision":44,"locale":29},{"sys":1399},{"type":12,"linkType":13,"id":14},{"sys":1401},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":1403},{"url":267,"details":1404,"fileName":273,"contentType":274},{"size":269,"image":1405},{"width":271,"height":272},{"sys":1407,"fields":1410},{"id":1408,"createdAt":1409},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":1411,"slug":1412,"articleIntro":1411,"category":1413},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[1414],{"metadata":1415,"sys":1418,"fields":1425},{"tags":1416,"concepts":1417},[],[],{"space":1419,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":1421,"publishedVersion":222,"revision":62,"contentType":1423,"locale":29},{"sys":1420},{"type":12,"linkType":13,"id":14},{"sys":1422},{"id":21,"type":12,"linkType":22},{"sys":1424},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":1426,"metaTitle":232,"metaDescription":233,"mainTitle":1427,"subtitle":252,"heroImage":1442,"ctaButton":275,"ctaLink":276},[231],{"data":1428,"content":1429,"nodeType":74},{},[1430,1436],{"data":1431,"content":1432,"nodeType":244},{},[1433],{"data":1434,"marks":1435,"value":243,"nodeType":82},{},[],{"data":1437,"content":1438,"nodeType":87},{},[1439],{"data":1440,"marks":1441,"value":251,"nodeType":82},{},[],{"metadata":1443,"sys":1446,"fields":1451},{"tags":1444,"concepts":1445},[],[],{"space":1447,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":1449,"publishedVersion":62,"revision":44,"locale":29},{"sys":1448},{"type":12,"linkType":13,"id":14},{"sys":1450},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":1452},{"url":267,"details":1453,"fileName":273,"contentType":274},{"size":269,"image":1454},{"width":271,"height":272},{"sys":1456,"fields":1459},{"id":1457,"createdAt":1458},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":1460,"slug":1461,"articleIntro":1460,"category":1462},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[1463],{"metadata":1464,"sys":1467,"fields":1474},{"tags":1465,"concepts":1466},[],[],{"space":1468,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":1470,"publishedVersion":222,"revision":62,"contentType":1472,"locale":29},{"sys":1469},{"type":12,"linkType":13,"id":14},{"sys":1471},{"id":21,"type":12,"linkType":22},{"sys":1473},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":1475,"metaTitle":232,"metaDescription":233,"mainTitle":1476,"subtitle":252,"heroImage":1491,"ctaButton":275,"ctaLink":276},[231],{"data":1477,"content":1478,"nodeType":74},{},[1479,1485],{"data":1480,"content":1481,"nodeType":244},{},[1482],{"data":1483,"marks":1484,"value":243,"nodeType":82},{},[],{"data":1486,"content":1487,"nodeType":87},{},[1488],{"data":1489,"marks":1490,"value":251,"nodeType":82},{},[],{"metadata":1492,"sys":1495,"fields":1500},{"tags":1493,"concepts":1494},[],[],{"space":1496,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":1498,"publishedVersion":62,"revision":44,"locale":29},{"sys":1497},{"type":12,"linkType":13,"id":14},{"sys":1499},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":1501},{"url":267,"details":1502,"fileName":273,"contentType":274},{"size":269,"image":1503},{"width":271,"height":272},{"sys":1505,"fields":1508},{"id":1506,"createdAt":1507},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":1509,"slug":1510,"articleIntro":1509,"category":1511},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[1512],{"metadata":1513,"sys":1516,"fields":1523},{"tags":1514,"concepts":1515},[],[],{"space":1517,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":1519,"publishedVersion":222,"revision":62,"contentType":1521,"locale":29},{"sys":1518},{"type":12,"linkType":13,"id":14},{"sys":1520},{"id":21,"type":12,"linkType":22},{"sys":1522},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":1524,"metaTitle":232,"metaDescription":233,"mainTitle":1525,"subtitle":252,"heroImage":1540,"ctaButton":275,"ctaLink":276},[231],{"data":1526,"content":1527,"nodeType":74},{},[1528,1534],{"data":1529,"content":1530,"nodeType":244},{},[1531],{"data":1532,"marks":1533,"value":243,"nodeType":82},{},[],{"data":1535,"content":1536,"nodeType":87},{},[1537],{"data":1538,"marks":1539,"value":251,"nodeType":82},{},[],{"metadata":1541,"sys":1544,"fields":1549},{"tags":1542,"concepts":1543},[],[],{"space":1545,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":1547,"publishedVersion":62,"revision":44,"locale":29},{"sys":1546},{"type":12,"linkType":13,"id":14},{"sys":1548},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":1550},{"url":267,"details":1551,"fileName":273,"contentType":274},{"size":269,"image":1552},{"width":271,"height":272},{"sys":1554,"fields":1557},{"id":1555,"createdAt":1556},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":1558,"slug":1559,"articleIntro":-1,"category":1560},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[1561],{"metadata":1562,"sys":1565,"fields":1572},{"tags":1563,"concepts":1564},[],[],{"space":1566,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":1568,"publishedVersion":222,"revision":62,"contentType":1570,"locale":29},{"sys":1567},{"type":12,"linkType":13,"id":14},{"sys":1569},{"id":21,"type":12,"linkType":22},{"sys":1571},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":1573,"metaTitle":232,"metaDescription":233,"mainTitle":1574,"subtitle":252,"heroImage":1589,"ctaButton":275,"ctaLink":276},[231],{"data":1575,"content":1576,"nodeType":74},{},[1577,1583],{"data":1578,"content":1579,"nodeType":244},{},[1580],{"data":1581,"marks":1582,"value":243,"nodeType":82},{},[],{"data":1584,"content":1585,"nodeType":87},{},[1586],{"data":1587,"marks":1588,"value":251,"nodeType":82},{},[],{"metadata":1590,"sys":1593,"fields":1598},{"tags":1591,"concepts":1592},[],[],{"space":1594,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":1596,"publishedVersion":62,"revision":44,"locale":29},{"sys":1595},{"type":12,"linkType":13,"id":14},{"sys":1597},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":1599},{"url":267,"details":1600,"fileName":273,"contentType":274},{"size":269,"image":1601},{"width":271,"height":272},{"sys":1603,"fields":1606},{"id":1604,"createdAt":1605},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":1607,"slug":1608,"articleIntro":-1,"category":1609},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[1610],{"metadata":1611,"sys":1614,"fields":1621},{"tags":1612,"concepts":1613},[],[],{"space":1615,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":1617,"publishedVersion":222,"revision":62,"contentType":1619,"locale":29},{"sys":1616},{"type":12,"linkType":13,"id":14},{"sys":1618},{"id":21,"type":12,"linkType":22},{"sys":1620},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":1622,"metaTitle":232,"metaDescription":233,"mainTitle":1623,"subtitle":252,"heroImage":1638,"ctaButton":275,"ctaLink":276},[231],{"data":1624,"content":1625,"nodeType":74},{},[1626,1632],{"data":1627,"content":1628,"nodeType":244},{},[1629],{"data":1630,"marks":1631,"value":243,"nodeType":82},{},[],{"data":1633,"content":1634,"nodeType":87},{},[1635],{"data":1636,"marks":1637,"value":251,"nodeType":82},{},[],{"metadata":1639,"sys":1642,"fields":1647},{"tags":1640,"concepts":1641},[],[],{"space":1643,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":1645,"publishedVersion":62,"revision":44,"locale":29},{"sys":1644},{"type":12,"linkType":13,"id":14},{"sys":1646},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":1648},{"url":267,"details":1649,"fileName":273,"contentType":274},{"size":269,"image":1650},{"width":271,"height":272},{"sys":1652,"fields":1655},{"id":1653,"createdAt":1654},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":1656,"slug":1657,"articleIntro":1656,"category":1658},"2313 - Constructions","compte-2313-constructions",[1659],{"metadata":1660,"sys":1663,"fields":1670},{"tags":1661,"concepts":1662},[],[],{"space":1664,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":1666,"publishedVersion":222,"revision":62,"contentType":1668,"locale":29},{"sys":1665},{"type":12,"linkType":13,"id":14},{"sys":1667},{"id":21,"type":12,"linkType":22},{"sys":1669},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":1671,"metaTitle":232,"metaDescription":233,"mainTitle":1672,"subtitle":252,"heroImage":1687,"ctaButton":275,"ctaLink":276},[231],{"data":1673,"content":1674,"nodeType":74},{},[1675,1681],{"data":1676,"content":1677,"nodeType":244},{},[1678],{"data":1679,"marks":1680,"value":243,"nodeType":82},{},[],{"data":1682,"content":1683,"nodeType":87},{},[1684],{"data":1685,"marks":1686,"value":251,"nodeType":82},{},[],{"metadata":1688,"sys":1691,"fields":1696},{"tags":1689,"concepts":1690},[],[],{"space":1692,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":1694,"publishedVersion":62,"revision":44,"locale":29},{"sys":1693},{"type":12,"linkType":13,"id":14},{"sys":1695},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":1697},{"url":267,"details":1698,"fileName":273,"contentType":274},{"size":269,"image":1699},{"width":271,"height":272},{"sys":1701,"fields":1704},{"id":1702,"createdAt":1703},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":1705,"slug":1706,"articleIntro":1705,"category":1707},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[1708],{"metadata":1709,"sys":1712,"fields":1719},{"tags":1710,"concepts":1711},[],[],{"space":1713,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":1715,"publishedVersion":222,"revision":62,"contentType":1717,"locale":29},{"sys":1714},{"type":12,"linkType":13,"id":14},{"sys":1716},{"id":21,"type":12,"linkType":22},{"sys":1718},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":1720,"metaTitle":232,"metaDescription":233,"mainTitle":1721,"subtitle":252,"heroImage":1736,"ctaButton":275,"ctaLink":276},[231],{"data":1722,"content":1723,"nodeType":74},{},[1724,1730],{"data":1725,"content":1726,"nodeType":244},{},[1727],{"data":1728,"marks":1729,"value":243,"nodeType":82},{},[],{"data":1731,"content":1732,"nodeType":87},{},[1733],{"data":1734,"marks":1735,"value":251,"nodeType":82},{},[],{"metadata":1737,"sys":1740,"fields":1745},{"tags":1738,"concepts":1739},[],[],{"space":1741,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":1743,"publishedVersion":62,"revision":44,"locale":29},{"sys":1742},{"type":12,"linkType":13,"id":14},{"sys":1744},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":1746},{"url":267,"details":1747,"fileName":273,"contentType":274},{"size":269,"image":1748},{"width":271,"height":272},{"sys":1750,"fields":1753},{"id":1751,"createdAt":1752},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":1754,"slug":1755,"articleIntro":-1,"category":1756},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[1757],{"metadata":1758,"sys":1761,"fields":1768},{"tags":1759,"concepts":1760},[],[],{"space":1762,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":1764,"publishedVersion":222,"revision":62,"contentType":1766,"locale":29},{"sys":1763},{"type":12,"linkType":13,"id":14},{"sys":1765},{"id":21,"type":12,"linkType":22},{"sys":1767},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":1769,"metaTitle":232,"metaDescription":233,"mainTitle":1770,"subtitle":252,"heroImage":1785,"ctaButton":275,"ctaLink":276},[231],{"data":1771,"content":1772,"nodeType":74},{},[1773,1779],{"data":1774,"content":1775,"nodeType":244},{},[1776],{"data":1777,"marks":1778,"value":243,"nodeType":82},{},[],{"data":1780,"content":1781,"nodeType":87},{},[1782],{"data":1783,"marks":1784,"value":251,"nodeType":82},{},[],{"metadata":1786,"sys":1789,"fields":1794},{"tags":1787,"concepts":1788},[],[],{"space":1790,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":1792,"publishedVersion":62,"revision":44,"locale":29},{"sys":1791},{"type":12,"linkType":13,"id":14},{"sys":1793},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":1795},{"url":267,"details":1796,"fileName":273,"contentType":274},{"size":269,"image":1797},{"width":271,"height":272},{"sys":1799,"fields":1802},{"id":1800,"createdAt":1801},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":1803,"slug":1804,"articleIntro":1803,"category":1805},"Compte 6156 - Maintenance","compte-6156-maintenance",[1806],{"metadata":1807,"sys":1810,"fields":1817},{"tags":1808,"concepts":1809},[],[],{"space":1811,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":1813,"publishedVersion":222,"revision":62,"contentType":1815,"locale":29},{"sys":1812},{"type":12,"linkType":13,"id":14},{"sys":1814},{"id":21,"type":12,"linkType":22},{"sys":1816},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":1818,"metaTitle":232,"metaDescription":233,"mainTitle":1819,"subtitle":252,"heroImage":1834,"ctaButton":275,"ctaLink":276},[231],{"data":1820,"content":1821,"nodeType":74},{},[1822,1828],{"data":1823,"content":1824,"nodeType":244},{},[1825],{"data":1826,"marks":1827,"value":243,"nodeType":82},{},[],{"data":1829,"content":1830,"nodeType":87},{},[1831],{"data":1832,"marks":1833,"value":251,"nodeType":82},{},[],{"metadata":1835,"sys":1838,"fields":1843},{"tags":1836,"concepts":1837},[],[],{"space":1839,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":1841,"publishedVersion":62,"revision":44,"locale":29},{"sys":1840},{"type":12,"linkType":13,"id":14},{"sys":1842},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":1844},{"url":267,"details":1845,"fileName":273,"contentType":274},{"size":269,"image":1846},{"width":271,"height":272},{"sys":1848,"fields":1851},{"id":1849,"createdAt":1850},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":1852,"slug":1853,"articleIntro":1852,"category":1854},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[1855],{"metadata":1856,"sys":1859,"fields":1866},{"tags":1857,"concepts":1858},[],[],{"space":1860,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":1862,"publishedVersion":222,"revision":62,"contentType":1864,"locale":29},{"sys":1861},{"type":12,"linkType":13,"id":14},{"sys":1863},{"id":21,"type":12,"linkType":22},{"sys":1865},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":1867,"metaTitle":232,"metaDescription":233,"mainTitle":1868,"subtitle":252,"heroImage":1883,"ctaButton":275,"ctaLink":276},[231],{"data":1869,"content":1870,"nodeType":74},{},[1871,1877],{"data":1872,"content":1873,"nodeType":244},{},[1874],{"data":1875,"marks":1876,"value":243,"nodeType":82},{},[],{"data":1878,"content":1879,"nodeType":87},{},[1880],{"data":1881,"marks":1882,"value":251,"nodeType":82},{},[],{"metadata":1884,"sys":1887,"fields":1892},{"tags":1885,"concepts":1886},[],[],{"space":1888,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":1890,"publishedVersion":62,"revision":44,"locale":29},{"sys":1889},{"type":12,"linkType":13,"id":14},{"sys":1891},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":1893},{"url":267,"details":1894,"fileName":273,"contentType":274},{"size":269,"image":1895},{"width":271,"height":272},{"sys":1897,"fields":1900},{"id":1898,"createdAt":1899},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":1901,"slug":1902,"articleIntro":1901,"category":1903},"1681 - Autres emprunts","compte-1681-autres-emprunts",[1904],{"metadata":1905,"sys":1908,"fields":1915},{"tags":1906,"concepts":1907},[],[],{"space":1909,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":1911,"publishedVersion":222,"revision":62,"contentType":1913,"locale":29},{"sys":1910},{"type":12,"linkType":13,"id":14},{"sys":1912},{"id":21,"type":12,"linkType":22},{"sys":1914},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":1916,"metaTitle":232,"metaDescription":233,"mainTitle":1917,"subtitle":252,"heroImage":1932,"ctaButton":275,"ctaLink":276},[231],{"data":1918,"content":1919,"nodeType":74},{},[1920,1926],{"data":1921,"content":1922,"nodeType":244},{},[1923],{"data":1924,"marks":1925,"value":243,"nodeType":82},{},[],{"data":1927,"content":1928,"nodeType":87},{},[1929],{"data":1930,"marks":1931,"value":251,"nodeType":82},{},[],{"metadata":1933,"sys":1936,"fields":1941},{"tags":1934,"concepts":1935},[],[],{"space":1937,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":1939,"publishedVersion":62,"revision":44,"locale":29},{"sys":1938},{"type":12,"linkType":13,"id":14},{"sys":1940},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":1942},{"url":267,"details":1943,"fileName":273,"contentType":274},{"size":269,"image":1944},{"width":271,"height":272},{"sys":1946,"fields":1949},{"id":1947,"createdAt":1948},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":1950,"slug":1951,"articleIntro":1952,"category":1953},"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",[1954],{"metadata":1955,"sys":1958,"fields":1965},{"tags":1956,"concepts":1957},[],[],{"space":1959,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":1961,"publishedVersion":222,"revision":62,"contentType":1963,"locale":29},{"sys":1960},{"type":12,"linkType":13,"id":14},{"sys":1962},{"id":21,"type":12,"linkType":22},{"sys":1964},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":1966,"metaTitle":232,"metaDescription":233,"mainTitle":1967,"subtitle":252,"heroImage":1982,"ctaButton":275,"ctaLink":276},[231],{"data":1968,"content":1969,"nodeType":74},{},[1970,1976],{"data":1971,"content":1972,"nodeType":244},{},[1973],{"data":1974,"marks":1975,"value":243,"nodeType":82},{},[],{"data":1977,"content":1978,"nodeType":87},{},[1979],{"data":1980,"marks":1981,"value":251,"nodeType":82},{},[],{"metadata":1983,"sys":1986,"fields":1991},{"tags":1984,"concepts":1985},[],[],{"space":1987,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":1989,"publishedVersion":62,"revision":44,"locale":29},{"sys":1988},{"type":12,"linkType":13,"id":14},{"sys":1990},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":1992},{"url":267,"details":1993,"fileName":273,"contentType":274},{"size":269,"image":1994},{"width":271,"height":272},{"sys":1996,"fields":1999},{"id":1997,"createdAt":1998},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":2000,"slug":2001,"articleIntro":2000,"category":2002},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[2003],{"metadata":2004,"sys":2007,"fields":2014},{"tags":2005,"concepts":2006},[],[],{"space":2008,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":2010,"publishedVersion":222,"revision":62,"contentType":2012,"locale":29},{"sys":2009},{"type":12,"linkType":13,"id":14},{"sys":2011},{"id":21,"type":12,"linkType":22},{"sys":2013},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":2015,"metaTitle":232,"metaDescription":233,"mainTitle":2016,"subtitle":252,"heroImage":2031,"ctaButton":275,"ctaLink":276},[231],{"data":2017,"content":2018,"nodeType":74},{},[2019,2025],{"data":2020,"content":2021,"nodeType":244},{},[2022],{"data":2023,"marks":2024,"value":243,"nodeType":82},{},[],{"data":2026,"content":2027,"nodeType":87},{},[2028],{"data":2029,"marks":2030,"value":251,"nodeType":82},{},[],{"metadata":2032,"sys":2035,"fields":2040},{"tags":2033,"concepts":2034},[],[],{"space":2036,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":2038,"publishedVersion":62,"revision":44,"locale":29},{"sys":2037},{"type":12,"linkType":13,"id":14},{"sys":2039},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":2041},{"url":267,"details":2042,"fileName":273,"contentType":274},{"size":269,"image":2043},{"width":271,"height":272},{"sys":2045,"fields":2048},{"id":2046,"createdAt":2047},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":2049,"slug":2050,"articleIntro":2049,"category":2051},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[2052],{"metadata":2053,"sys":2056,"fields":2063},{"tags":2054,"concepts":2055},[],[],{"space":2057,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":2059,"publishedVersion":222,"revision":62,"contentType":2061,"locale":29},{"sys":2058},{"type":12,"linkType":13,"id":14},{"sys":2060},{"id":21,"type":12,"linkType":22},{"sys":2062},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":2064,"metaTitle":232,"metaDescription":233,"mainTitle":2065,"subtitle":252,"heroImage":2080,"ctaButton":275,"ctaLink":276},[231],{"data":2066,"content":2067,"nodeType":74},{},[2068,2074],{"data":2069,"content":2070,"nodeType":244},{},[2071],{"data":2072,"marks":2073,"value":243,"nodeType":82},{},[],{"data":2075,"content":2076,"nodeType":87},{},[2077],{"data":2078,"marks":2079,"value":251,"nodeType":82},{},[],{"metadata":2081,"sys":2084,"fields":2089},{"tags":2082,"concepts":2083},[],[],{"space":2085,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":2087,"publishedVersion":62,"revision":44,"locale":29},{"sys":2086},{"type":12,"linkType":13,"id":14},{"sys":2088},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":2090},{"url":267,"details":2091,"fileName":273,"contentType":274},{"size":269,"image":2092},{"width":271,"height":272},{"sys":2094,"fields":2097},{"id":2095,"createdAt":2096},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":2098,"slug":2099,"articleIntro":-1,"category":2100},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[2101],{"metadata":2102,"sys":2105,"fields":2112},{"tags":2103,"concepts":2104},[],[],{"space":2106,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":2108,"publishedVersion":222,"revision":62,"contentType":2110,"locale":29},{"sys":2107},{"type":12,"linkType":13,"id":14},{"sys":2109},{"id":21,"type":12,"linkType":22},{"sys":2111},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":2113,"metaTitle":232,"metaDescription":233,"mainTitle":2114,"subtitle":252,"heroImage":2129,"ctaButton":275,"ctaLink":276},[231],{"data":2115,"content":2116,"nodeType":74},{},[2117,2123],{"data":2118,"content":2119,"nodeType":244},{},[2120],{"data":2121,"marks":2122,"value":243,"nodeType":82},{},[],{"data":2124,"content":2125,"nodeType":87},{},[2126],{"data":2127,"marks":2128,"value":251,"nodeType":82},{},[],{"metadata":2130,"sys":2133,"fields":2138},{"tags":2131,"concepts":2132},[],[],{"space":2134,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":2136,"publishedVersion":62,"revision":44,"locale":29},{"sys":2135},{"type":12,"linkType":13,"id":14},{"sys":2137},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":2139},{"url":267,"details":2140,"fileName":273,"contentType":274},{"size":269,"image":2141},{"width":271,"height":272},{"sys":2143,"fields":2146},{"id":2144,"createdAt":2145},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":2147,"slug":2148,"articleIntro":-1,"category":2149},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[2150],{"metadata":2151,"sys":2154,"fields":2161},{"tags":2152,"concepts":2153},[],[],{"space":2155,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":2157,"publishedVersion":222,"revision":62,"contentType":2159,"locale":29},{"sys":2156},{"type":12,"linkType":13,"id":14},{"sys":2158},{"id":21,"type":12,"linkType":22},{"sys":2160},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":2162,"metaTitle":232,"metaDescription":233,"mainTitle":2163,"subtitle":252,"heroImage":2178,"ctaButton":275,"ctaLink":276},[231],{"data":2164,"content":2165,"nodeType":74},{},[2166,2172],{"data":2167,"content":2168,"nodeType":244},{},[2169],{"data":2170,"marks":2171,"value":243,"nodeType":82},{},[],{"data":2173,"content":2174,"nodeType":87},{},[2175],{"data":2176,"marks":2177,"value":251,"nodeType":82},{},[],{"metadata":2179,"sys":2182,"fields":2187},{"tags":2180,"concepts":2181},[],[],{"space":2183,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":2185,"publishedVersion":62,"revision":44,"locale":29},{"sys":2184},{"type":12,"linkType":13,"id":14},{"sys":2186},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":2188},{"url":267,"details":2189,"fileName":273,"contentType":274},{"size":269,"image":2190},{"width":271,"height":272},{"sys":2192,"fields":2195},{"id":2193,"createdAt":2194},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":2196,"slug":2197,"articleIntro":2196,"category":2198},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[2199],{"metadata":2200,"sys":2203,"fields":2210},{"tags":2201,"concepts":2202},[],[],{"space":2204,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":2206,"publishedVersion":222,"revision":62,"contentType":2208,"locale":29},{"sys":2205},{"type":12,"linkType":13,"id":14},{"sys":2207},{"id":21,"type":12,"linkType":22},{"sys":2209},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":2211,"metaTitle":232,"metaDescription":233,"mainTitle":2212,"subtitle":252,"heroImage":2227,"ctaButton":275,"ctaLink":276},[231],{"data":2213,"content":2214,"nodeType":74},{},[2215,2221],{"data":2216,"content":2217,"nodeType":244},{},[2218],{"data":2219,"marks":2220,"value":243,"nodeType":82},{},[],{"data":2222,"content":2223,"nodeType":87},{},[2224],{"data":2225,"marks":2226,"value":251,"nodeType":82},{},[],{"metadata":2228,"sys":2231,"fields":2236},{"tags":2229,"concepts":2230},[],[],{"space":2232,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":2234,"publishedVersion":62,"revision":44,"locale":29},{"sys":2233},{"type":12,"linkType":13,"id":14},{"sys":2235},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":2237},{"url":267,"details":2238,"fileName":273,"contentType":274},{"size":269,"image":2239},{"width":271,"height":272},{"sys":2241,"fields":2244},{"id":2242,"createdAt":2243},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":2245,"slug":2246,"articleIntro":2245,"category":2247},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[2248],{"metadata":2249,"sys":2252,"fields":2259},{"tags":2250,"concepts":2251},[],[],{"space":2253,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":2255,"publishedVersion":222,"revision":62,"contentType":2257,"locale":29},{"sys":2254},{"type":12,"linkType":13,"id":14},{"sys":2256},{"id":21,"type":12,"linkType":22},{"sys":2258},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":2260,"metaTitle":232,"metaDescription":233,"mainTitle":2261,"subtitle":252,"heroImage":2276,"ctaButton":275,"ctaLink":276},[231],{"data":2262,"content":2263,"nodeType":74},{},[2264,2270],{"data":2265,"content":2266,"nodeType":244},{},[2267],{"data":2268,"marks":2269,"value":243,"nodeType":82},{},[],{"data":2271,"content":2272,"nodeType":87},{},[2273],{"data":2274,"marks":2275,"value":251,"nodeType":82},{},[],{"metadata":2277,"sys":2280,"fields":2285},{"tags":2278,"concepts":2279},[],[],{"space":2281,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":2283,"publishedVersion":62,"revision":44,"locale":29},{"sys":2282},{"type":12,"linkType":13,"id":14},{"sys":2284},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":2286},{"url":267,"details":2287,"fileName":273,"contentType":274},{"size":269,"image":2288},{"width":271,"height":272},{"sys":2290,"fields":2293},{"id":2291,"createdAt":2292},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":2294,"slug":2295,"articleIntro":-1,"category":2296},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[2297],{"metadata":2298,"sys":2301,"fields":2308},{"tags":2299,"concepts":2300},[],[],{"space":2302,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":2304,"publishedVersion":222,"revision":62,"contentType":2306,"locale":29},{"sys":2303},{"type":12,"linkType":13,"id":14},{"sys":2305},{"id":21,"type":12,"linkType":22},{"sys":2307},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":2309,"metaTitle":232,"metaDescription":233,"mainTitle":2310,"subtitle":252,"heroImage":2325,"ctaButton":275,"ctaLink":276},[231],{"data":2311,"content":2312,"nodeType":74},{},[2313,2319],{"data":2314,"content":2315,"nodeType":244},{},[2316],{"data":2317,"marks":2318,"value":243,"nodeType":82},{},[],{"data":2320,"content":2321,"nodeType":87},{},[2322],{"data":2323,"marks":2324,"value":251,"nodeType":82},{},[],{"metadata":2326,"sys":2329,"fields":2334},{"tags":2327,"concepts":2328},[],[],{"space":2330,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":2332,"publishedVersion":62,"revision":44,"locale":29},{"sys":2331},{"type":12,"linkType":13,"id":14},{"sys":2333},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":2335},{"url":267,"details":2336,"fileName":273,"contentType":274},{"size":269,"image":2337},{"width":271,"height":272},{"sys":2339,"fields":2342},{"id":2340,"createdAt":2341},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":2343,"slug":2344,"articleIntro":2345,"category":2346},"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.",[2347],{"metadata":2348,"sys":2351,"fields":2358},{"tags":2349,"concepts":2350},[],[],{"space":2352,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":2354,"publishedVersion":222,"revision":62,"contentType":2356,"locale":29},{"sys":2353},{"type":12,"linkType":13,"id":14},{"sys":2355},{"id":21,"type":12,"linkType":22},{"sys":2357},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":2359,"metaTitle":232,"metaDescription":233,"mainTitle":2360,"subtitle":252,"heroImage":2375,"ctaButton":275,"ctaLink":276},[231],{"data":2361,"content":2362,"nodeType":74},{},[2363,2369],{"data":2364,"content":2365,"nodeType":244},{},[2366],{"data":2367,"marks":2368,"value":243,"nodeType":82},{},[],{"data":2370,"content":2371,"nodeType":87},{},[2372],{"data":2373,"marks":2374,"value":251,"nodeType":82},{},[],{"metadata":2376,"sys":2379,"fields":2384},{"tags":2377,"concepts":2378},[],[],{"space":2380,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":2382,"publishedVersion":62,"revision":44,"locale":29},{"sys":2381},{"type":12,"linkType":13,"id":14},{"sys":2383},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":2385},{"url":267,"details":2386,"fileName":273,"contentType":274},{"size":269,"image":2387},{"width":271,"height":272},{"sys":2389,"fields":2392},{"id":2390,"createdAt":2391},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":2393,"slug":2394,"articleIntro":2395,"category":2396},"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.",[2397],{"metadata":2398,"sys":2401,"fields":2408},{"tags":2399,"concepts":2400},[],[],{"space":2402,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":2404,"publishedVersion":222,"revision":62,"contentType":2406,"locale":29},{"sys":2403},{"type":12,"linkType":13,"id":14},{"sys":2405},{"id":21,"type":12,"linkType":22},{"sys":2407},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":2409,"metaTitle":232,"metaDescription":233,"mainTitle":2410,"subtitle":252,"heroImage":2425,"ctaButton":275,"ctaLink":276},[231],{"data":2411,"content":2412,"nodeType":74},{},[2413,2419],{"data":2414,"content":2415,"nodeType":244},{},[2416],{"data":2417,"marks":2418,"value":243,"nodeType":82},{},[],{"data":2420,"content":2421,"nodeType":87},{},[2422],{"data":2423,"marks":2424,"value":251,"nodeType":82},{},[],{"metadata":2426,"sys":2429,"fields":2434},{"tags":2427,"concepts":2428},[],[],{"space":2430,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":2432,"publishedVersion":62,"revision":44,"locale":29},{"sys":2431},{"type":12,"linkType":13,"id":14},{"sys":2433},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":2435},{"url":267,"details":2436,"fileName":273,"contentType":274},{"size":269,"image":2437},{"width":271,"height":272},{"sys":2439,"fields":2442},{"id":2440,"createdAt":2441},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":2443,"slug":2444,"articleIntro":-1,"category":2445},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[2446],{"metadata":2447,"sys":2450,"fields":2457},{"tags":2448,"concepts":2449},[],[],{"space":2451,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":2453,"publishedVersion":222,"revision":62,"contentType":2455,"locale":29},{"sys":2452},{"type":12,"linkType":13,"id":14},{"sys":2454},{"id":21,"type":12,"linkType":22},{"sys":2456},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":2458,"metaTitle":232,"metaDescription":233,"mainTitle":2459,"subtitle":252,"heroImage":2474,"ctaButton":275,"ctaLink":276},[231],{"data":2460,"content":2461,"nodeType":74},{},[2462,2468],{"data":2463,"content":2464,"nodeType":244},{},[2465],{"data":2466,"marks":2467,"value":243,"nodeType":82},{},[],{"data":2469,"content":2470,"nodeType":87},{},[2471],{"data":2472,"marks":2473,"value":251,"nodeType":82},{},[],{"metadata":2475,"sys":2478,"fields":2483},{"tags":2476,"concepts":2477},[],[],{"space":2479,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":2481,"publishedVersion":62,"revision":44,"locale":29},{"sys":2480},{"type":12,"linkType":13,"id":14},{"sys":2482},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":2484},{"url":267,"details":2485,"fileName":273,"contentType":274},{"size":269,"image":2486},{"width":271,"height":272},{"sys":2488,"fields":2491},{"id":2489,"createdAt":2490},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":2492,"slug":2493,"articleIntro":-1,"category":2494},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[2495],{"metadata":2496,"sys":2499,"fields":2506},{"tags":2497,"concepts":2498},[],[],{"space":2500,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":2502,"publishedVersion":222,"revision":62,"contentType":2504,"locale":29},{"sys":2501},{"type":12,"linkType":13,"id":14},{"sys":2503},{"id":21,"type":12,"linkType":22},{"sys":2505},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":2507,"metaTitle":232,"metaDescription":233,"mainTitle":2508,"subtitle":252,"heroImage":2523,"ctaButton":275,"ctaLink":276},[231],{"data":2509,"content":2510,"nodeType":74},{},[2511,2517],{"data":2512,"content":2513,"nodeType":244},{},[2514],{"data":2515,"marks":2516,"value":243,"nodeType":82},{},[],{"data":2518,"content":2519,"nodeType":87},{},[2520],{"data":2521,"marks":2522,"value":251,"nodeType":82},{},[],{"metadata":2524,"sys":2527,"fields":2532},{"tags":2525,"concepts":2526},[],[],{"space":2528,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":2530,"publishedVersion":62,"revision":44,"locale":29},{"sys":2529},{"type":12,"linkType":13,"id":14},{"sys":2531},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":2533},{"url":267,"details":2534,"fileName":273,"contentType":274},{"size":269,"image":2535},{"width":271,"height":272},{"sys":2537,"fields":2540},{"id":2538,"createdAt":2539},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":2541,"slug":2542,"articleIntro":2541,"category":2543},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[2544],{"metadata":2545,"sys":2548,"fields":2555},{"tags":2546,"concepts":2547},[],[],{"space":2549,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":2551,"publishedVersion":222,"revision":62,"contentType":2553,"locale":29},{"sys":2550},{"type":12,"linkType":13,"id":14},{"sys":2552},{"id":21,"type":12,"linkType":22},{"sys":2554},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":2556,"metaTitle":232,"metaDescription":233,"mainTitle":2557,"subtitle":252,"heroImage":2572,"ctaButton":275,"ctaLink":276},[231],{"data":2558,"content":2559,"nodeType":74},{},[2560,2566],{"data":2561,"content":2562,"nodeType":244},{},[2563],{"data":2564,"marks":2565,"value":243,"nodeType":82},{},[],{"data":2567,"content":2568,"nodeType":87},{},[2569],{"data":2570,"marks":2571,"value":251,"nodeType":82},{},[],{"metadata":2573,"sys":2576,"fields":2581},{"tags":2574,"concepts":2575},[],[],{"space":2577,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":2579,"publishedVersion":62,"revision":44,"locale":29},{"sys":2578},{"type":12,"linkType":13,"id":14},{"sys":2580},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":2582},{"url":267,"details":2583,"fileName":273,"contentType":274},{"size":269,"image":2584},{"width":271,"height":272},{"sys":2586,"fields":2589},{"id":2587,"createdAt":2588},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":2590,"slug":2591,"articleIntro":2590,"category":2592},"Compte 106 - Réserves","compte-106-reserves",[2593],{"metadata":2594,"sys":2597,"fields":2604},{"tags":2595,"concepts":2596},[],[],{"space":2598,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":2600,"publishedVersion":222,"revision":62,"contentType":2602,"locale":29},{"sys":2599},{"type":12,"linkType":13,"id":14},{"sys":2601},{"id":21,"type":12,"linkType":22},{"sys":2603},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":2605,"metaTitle":232,"metaDescription":233,"mainTitle":2606,"subtitle":252,"heroImage":2621,"ctaButton":275,"ctaLink":276},[231],{"data":2607,"content":2608,"nodeType":74},{},[2609,2615],{"data":2610,"content":2611,"nodeType":244},{},[2612],{"data":2613,"marks":2614,"value":243,"nodeType":82},{},[],{"data":2616,"content":2617,"nodeType":87},{},[2618],{"data":2619,"marks":2620,"value":251,"nodeType":82},{},[],{"metadata":2622,"sys":2625,"fields":2630},{"tags":2623,"concepts":2624},[],[],{"space":2626,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":2628,"publishedVersion":62,"revision":44,"locale":29},{"sys":2627},{"type":12,"linkType":13,"id":14},{"sys":2629},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":2631},{"url":267,"details":2632,"fileName":273,"contentType":274},{"size":269,"image":2633},{"width":271,"height":272},{"sys":2635,"fields":2638},{"id":2636,"createdAt":2637},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":2639,"slug":2640,"articleIntro":-1,"category":2641},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[2642],{"metadata":2643,"sys":2646,"fields":2653},{"tags":2644,"concepts":2645},[],[],{"space":2647,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":2649,"publishedVersion":222,"revision":62,"contentType":2651,"locale":29},{"sys":2648},{"type":12,"linkType":13,"id":14},{"sys":2650},{"id":21,"type":12,"linkType":22},{"sys":2652},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":2654,"metaTitle":232,"metaDescription":233,"mainTitle":2655,"subtitle":252,"heroImage":2670,"ctaButton":275,"ctaLink":276},[231],{"data":2656,"content":2657,"nodeType":74},{},[2658,2664],{"data":2659,"content":2660,"nodeType":244},{},[2661],{"data":2662,"marks":2663,"value":243,"nodeType":82},{},[],{"data":2665,"content":2666,"nodeType":87},{},[2667],{"data":2668,"marks":2669,"value":251,"nodeType":82},{},[],{"metadata":2671,"sys":2674,"fields":2679},{"tags":2672,"concepts":2673},[],[],{"space":2675,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":2677,"publishedVersion":62,"revision":44,"locale":29},{"sys":2676},{"type":12,"linkType":13,"id":14},{"sys":2678},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":2680},{"url":267,"details":2681,"fileName":273,"contentType":274},{"size":269,"image":2682},{"width":271,"height":272},{"sys":2684,"fields":2687},{"id":2685,"createdAt":2686},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":2688,"slug":2689,"articleIntro":2688,"category":2690},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[2691],{"metadata":2692,"sys":2695,"fields":2702},{"tags":2693,"concepts":2694},[],[],{"space":2696,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":2698,"publishedVersion":222,"revision":62,"contentType":2700,"locale":29},{"sys":2697},{"type":12,"linkType":13,"id":14},{"sys":2699},{"id":21,"type":12,"linkType":22},{"sys":2701},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":2703,"metaTitle":232,"metaDescription":233,"mainTitle":2704,"subtitle":252,"heroImage":2719,"ctaButton":275,"ctaLink":276},[231],{"data":2705,"content":2706,"nodeType":74},{},[2707,2713],{"data":2708,"content":2709,"nodeType":244},{},[2710],{"data":2711,"marks":2712,"value":243,"nodeType":82},{},[],{"data":2714,"content":2715,"nodeType":87},{},[2716],{"data":2717,"marks":2718,"value":251,"nodeType":82},{},[],{"metadata":2720,"sys":2723,"fields":2728},{"tags":2721,"concepts":2722},[],[],{"space":2724,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":2726,"publishedVersion":62,"revision":44,"locale":29},{"sys":2725},{"type":12,"linkType":13,"id":14},{"sys":2727},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":2729},{"url":267,"details":2730,"fileName":273,"contentType":274},{"size":269,"image":2731},{"width":271,"height":272},{"sys":2733,"fields":2736},{"id":2734,"createdAt":2735},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":2737,"slug":2738,"articleIntro":-1,"category":2739},"Compte 71 - Production stockée","compte-71-production-stockee",[2740],{"metadata":2741,"sys":2744,"fields":2751},{"tags":2742,"concepts":2743},[],[],{"space":2745,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":2747,"publishedVersion":222,"revision":62,"contentType":2749,"locale":29},{"sys":2746},{"type":12,"linkType":13,"id":14},{"sys":2748},{"id":21,"type":12,"linkType":22},{"sys":2750},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":2752,"metaTitle":232,"metaDescription":233,"mainTitle":2753,"subtitle":252,"heroImage":2768,"ctaButton":275,"ctaLink":276},[231],{"data":2754,"content":2755,"nodeType":74},{},[2756,2762],{"data":2757,"content":2758,"nodeType":244},{},[2759],{"data":2760,"marks":2761,"value":243,"nodeType":82},{},[],{"data":2763,"content":2764,"nodeType":87},{},[2765],{"data":2766,"marks":2767,"value":251,"nodeType":82},{},[],{"metadata":2769,"sys":2772,"fields":2777},{"tags":2770,"concepts":2771},[],[],{"space":2773,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":2775,"publishedVersion":62,"revision":44,"locale":29},{"sys":2774},{"type":12,"linkType":13,"id":14},{"sys":2776},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":2778},{"url":267,"details":2779,"fileName":273,"contentType":274},{"size":269,"image":2780},{"width":271,"height":272},{"sys":2782,"fields":2785},{"id":2783,"createdAt":2784},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":2786,"slug":2787,"articleIntro":2786,"category":2788},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[2789],{"metadata":2790,"sys":2793,"fields":2800},{"tags":2791,"concepts":2792},[],[],{"space":2794,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":2796,"publishedVersion":222,"revision":62,"contentType":2798,"locale":29},{"sys":2795},{"type":12,"linkType":13,"id":14},{"sys":2797},{"id":21,"type":12,"linkType":22},{"sys":2799},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":2801,"metaTitle":232,"metaDescription":233,"mainTitle":2802,"subtitle":252,"heroImage":2817,"ctaButton":275,"ctaLink":276},[231],{"data":2803,"content":2804,"nodeType":74},{},[2805,2811],{"data":2806,"content":2807,"nodeType":244},{},[2808],{"data":2809,"marks":2810,"value":243,"nodeType":82},{},[],{"data":2812,"content":2813,"nodeType":87},{},[2814],{"data":2815,"marks":2816,"value":251,"nodeType":82},{},[],{"metadata":2818,"sys":2821,"fields":2826},{"tags":2819,"concepts":2820},[],[],{"space":2822,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":2824,"publishedVersion":62,"revision":44,"locale":29},{"sys":2823},{"type":12,"linkType":13,"id":14},{"sys":2825},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":2827},{"url":267,"details":2828,"fileName":273,"contentType":274},{"size":269,"image":2829},{"width":271,"height":272},{"sys":2831,"fields":2834},{"id":2832,"createdAt":2833},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":2835,"slug":2836,"articleIntro":2835,"category":2837},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[2838],{"metadata":2839,"sys":2842,"fields":2849},{"tags":2840,"concepts":2841},[],[],{"space":2843,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":2845,"publishedVersion":222,"revision":62,"contentType":2847,"locale":29},{"sys":2844},{"type":12,"linkType":13,"id":14},{"sys":2846},{"id":21,"type":12,"linkType":22},{"sys":2848},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":2850,"metaTitle":232,"metaDescription":233,"mainTitle":2851,"subtitle":252,"heroImage":2866,"ctaButton":275,"ctaLink":276},[231],{"data":2852,"content":2853,"nodeType":74},{},[2854,2860],{"data":2855,"content":2856,"nodeType":244},{},[2857],{"data":2858,"marks":2859,"value":243,"nodeType":82},{},[],{"data":2861,"content":2862,"nodeType":87},{},[2863],{"data":2864,"marks":2865,"value":251,"nodeType":82},{},[],{"metadata":2867,"sys":2870,"fields":2875},{"tags":2868,"concepts":2869},[],[],{"space":2871,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":2873,"publishedVersion":62,"revision":44,"locale":29},{"sys":2872},{"type":12,"linkType":13,"id":14},{"sys":2874},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":2876},{"url":267,"details":2877,"fileName":273,"contentType":274},{"size":269,"image":2878},{"width":271,"height":272},{"sys":2880,"fields":2883},{"id":2881,"createdAt":2882},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":2884,"slug":2885,"articleIntro":2884,"category":2886},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[2887],{"metadata":2888,"sys":2891,"fields":2898},{"tags":2889,"concepts":2890},[],[],{"space":2892,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":2894,"publishedVersion":222,"revision":62,"contentType":2896,"locale":29},{"sys":2893},{"type":12,"linkType":13,"id":14},{"sys":2895},{"id":21,"type":12,"linkType":22},{"sys":2897},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":2899,"metaTitle":232,"metaDescription":233,"mainTitle":2900,"subtitle":252,"heroImage":2915,"ctaButton":275,"ctaLink":276},[231],{"data":2901,"content":2902,"nodeType":74},{},[2903,2909],{"data":2904,"content":2905,"nodeType":244},{},[2906],{"data":2907,"marks":2908,"value":243,"nodeType":82},{},[],{"data":2910,"content":2911,"nodeType":87},{},[2912],{"data":2913,"marks":2914,"value":251,"nodeType":82},{},[],{"metadata":2916,"sys":2919,"fields":2924},{"tags":2917,"concepts":2918},[],[],{"space":2920,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":2922,"publishedVersion":62,"revision":44,"locale":29},{"sys":2921},{"type":12,"linkType":13,"id":14},{"sys":2923},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":2925},{"url":267,"details":2926,"fileName":273,"contentType":274},{"size":269,"image":2927},{"width":271,"height":272},{"sys":2929,"fields":2932},{"id":2930,"createdAt":2931},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":2933,"slug":2934,"articleIntro":2933,"category":2935},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[2936],{"metadata":2937,"sys":2940,"fields":2947},{"tags":2938,"concepts":2939},[],[],{"space":2941,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":2943,"publishedVersion":222,"revision":62,"contentType":2945,"locale":29},{"sys":2942},{"type":12,"linkType":13,"id":14},{"sys":2944},{"id":21,"type":12,"linkType":22},{"sys":2946},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":2948,"metaTitle":232,"metaDescription":233,"mainTitle":2949,"subtitle":252,"heroImage":2964,"ctaButton":275,"ctaLink":276},[231],{"data":2950,"content":2951,"nodeType":74},{},[2952,2958],{"data":2953,"content":2954,"nodeType":244},{},[2955],{"data":2956,"marks":2957,"value":243,"nodeType":82},{},[],{"data":2959,"content":2960,"nodeType":87},{},[2961],{"data":2962,"marks":2963,"value":251,"nodeType":82},{},[],{"metadata":2965,"sys":2968,"fields":2973},{"tags":2966,"concepts":2967},[],[],{"space":2969,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":2971,"publishedVersion":62,"revision":44,"locale":29},{"sys":2970},{"type":12,"linkType":13,"id":14},{"sys":2972},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":2974},{"url":267,"details":2975,"fileName":273,"contentType":274},{"size":269,"image":2976},{"width":271,"height":272},{"sys":2978,"fields":2981},{"id":2979,"createdAt":2980},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":2982,"slug":2983,"articleIntro":2982,"category":2984},"473 - Comptes d'attente","compte-473-comptes-d-attente",[2985],{"metadata":2986,"sys":2989,"fields":2996},{"tags":2987,"concepts":2988},[],[],{"space":2990,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":2992,"publishedVersion":222,"revision":62,"contentType":2994,"locale":29},{"sys":2991},{"type":12,"linkType":13,"id":14},{"sys":2993},{"id":21,"type":12,"linkType":22},{"sys":2995},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":2997,"metaTitle":232,"metaDescription":233,"mainTitle":2998,"subtitle":252,"heroImage":3013,"ctaButton":275,"ctaLink":276},[231],{"data":2999,"content":3000,"nodeType":74},{},[3001,3007],{"data":3002,"content":3003,"nodeType":244},{},[3004],{"data":3005,"marks":3006,"value":243,"nodeType":82},{},[],{"data":3008,"content":3009,"nodeType":87},{},[3010],{"data":3011,"marks":3012,"value":251,"nodeType":82},{},[],{"metadata":3014,"sys":3017,"fields":3022},{"tags":3015,"concepts":3016},[],[],{"space":3018,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":3020,"publishedVersion":62,"revision":44,"locale":29},{"sys":3019},{"type":12,"linkType":13,"id":14},{"sys":3021},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":3023},{"url":267,"details":3024,"fileName":273,"contentType":274},{"size":269,"image":3025},{"width":271,"height":272},{"sys":3027,"fields":3030},{"id":3028,"createdAt":3029},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":3031,"slug":3032,"articleIntro":-1,"category":3033},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[3034],{"metadata":3035,"sys":3038,"fields":3045},{"tags":3036,"concepts":3037},[],[],{"space":3039,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":3041,"publishedVersion":222,"revision":62,"contentType":3043,"locale":29},{"sys":3040},{"type":12,"linkType":13,"id":14},{"sys":3042},{"id":21,"type":12,"linkType":22},{"sys":3044},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":3046,"metaTitle":232,"metaDescription":233,"mainTitle":3047,"subtitle":252,"heroImage":3062,"ctaButton":275,"ctaLink":276},[231],{"data":3048,"content":3049,"nodeType":74},{},[3050,3056],{"data":3051,"content":3052,"nodeType":244},{},[3053],{"data":3054,"marks":3055,"value":243,"nodeType":82},{},[],{"data":3057,"content":3058,"nodeType":87},{},[3059],{"data":3060,"marks":3061,"value":251,"nodeType":82},{},[],{"metadata":3063,"sys":3066,"fields":3071},{"tags":3064,"concepts":3065},[],[],{"space":3067,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":3069,"publishedVersion":62,"revision":44,"locale":29},{"sys":3068},{"type":12,"linkType":13,"id":14},{"sys":3070},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":3072},{"url":267,"details":3073,"fileName":273,"contentType":274},{"size":269,"image":3074},{"width":271,"height":272},{"sys":3076,"fields":3079},{"id":3077,"createdAt":3078},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":3080,"slug":3081,"articleIntro":3082,"category":3083},"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.",[3084],{"metadata":3085,"sys":3088,"fields":3095},{"tags":3086,"concepts":3087},[],[],{"space":3089,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":3091,"publishedVersion":222,"revision":62,"contentType":3093,"locale":29},{"sys":3090},{"type":12,"linkType":13,"id":14},{"sys":3092},{"id":21,"type":12,"linkType":22},{"sys":3094},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":3096,"metaTitle":232,"metaDescription":233,"mainTitle":3097,"subtitle":252,"heroImage":3112,"ctaButton":275,"ctaLink":276},[231],{"data":3098,"content":3099,"nodeType":74},{},[3100,3106],{"data":3101,"content":3102,"nodeType":244},{},[3103],{"data":3104,"marks":3105,"value":243,"nodeType":82},{},[],{"data":3107,"content":3108,"nodeType":87},{},[3109],{"data":3110,"marks":3111,"value":251,"nodeType":82},{},[],{"metadata":3113,"sys":3116,"fields":3121},{"tags":3114,"concepts":3115},[],[],{"space":3117,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":3119,"publishedVersion":62,"revision":44,"locale":29},{"sys":3118},{"type":12,"linkType":13,"id":14},{"sys":3120},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":3122},{"url":267,"details":3123,"fileName":273,"contentType":274},{"size":269,"image":3124},{"width":271,"height":272},{"sys":3126,"fields":3129},{"id":3127,"createdAt":3128},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":3130,"slug":3131,"articleIntro":-1,"category":3132},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[3133],{"metadata":3134,"sys":3137,"fields":3144},{"tags":3135,"concepts":3136},[],[],{"space":3138,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":3140,"publishedVersion":222,"revision":62,"contentType":3142,"locale":29},{"sys":3139},{"type":12,"linkType":13,"id":14},{"sys":3141},{"id":21,"type":12,"linkType":22},{"sys":3143},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":3145,"metaTitle":232,"metaDescription":233,"mainTitle":3146,"subtitle":252,"heroImage":3161,"ctaButton":275,"ctaLink":276},[231],{"data":3147,"content":3148,"nodeType":74},{},[3149,3155],{"data":3150,"content":3151,"nodeType":244},{},[3152],{"data":3153,"marks":3154,"value":243,"nodeType":82},{},[],{"data":3156,"content":3157,"nodeType":87},{},[3158],{"data":3159,"marks":3160,"value":251,"nodeType":82},{},[],{"metadata":3162,"sys":3165,"fields":3170},{"tags":3163,"concepts":3164},[],[],{"space":3166,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":3168,"publishedVersion":62,"revision":44,"locale":29},{"sys":3167},{"type":12,"linkType":13,"id":14},{"sys":3169},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":3171},{"url":267,"details":3172,"fileName":273,"contentType":274},{"size":269,"image":3173},{"width":271,"height":272},{"sys":3175,"fields":3178},{"id":3176,"createdAt":3177},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":3179,"slug":3180,"articleIntro":3179,"category":3181},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[3182],{"metadata":3183,"sys":3186,"fields":3193},{"tags":3184,"concepts":3185},[],[],{"space":3187,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":3189,"publishedVersion":222,"revision":62,"contentType":3191,"locale":29},{"sys":3188},{"type":12,"linkType":13,"id":14},{"sys":3190},{"id":21,"type":12,"linkType":22},{"sys":3192},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":3194,"metaTitle":232,"metaDescription":233,"mainTitle":3195,"subtitle":252,"heroImage":3210,"ctaButton":275,"ctaLink":276},[231],{"data":3196,"content":3197,"nodeType":74},{},[3198,3204],{"data":3199,"content":3200,"nodeType":244},{},[3201],{"data":3202,"marks":3203,"value":243,"nodeType":82},{},[],{"data":3205,"content":3206,"nodeType":87},{},[3207],{"data":3208,"marks":3209,"value":251,"nodeType":82},{},[],{"metadata":3211,"sys":3214,"fields":3219},{"tags":3212,"concepts":3213},[],[],{"space":3215,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":3217,"publishedVersion":62,"revision":44,"locale":29},{"sys":3216},{"type":12,"linkType":13,"id":14},{"sys":3218},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":3220},{"url":267,"details":3221,"fileName":273,"contentType":274},{"size":269,"image":3222},{"width":271,"height":272},{"sys":3224,"fields":3227},{"id":3225,"createdAt":3226},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":3228,"slug":3229,"articleIntro":-1,"category":3230},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[3231],{"metadata":3232,"sys":3235,"fields":3242},{"tags":3233,"concepts":3234},[],[],{"space":3236,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":3238,"publishedVersion":222,"revision":62,"contentType":3240,"locale":29},{"sys":3237},{"type":12,"linkType":13,"id":14},{"sys":3239},{"id":21,"type":12,"linkType":22},{"sys":3241},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":3243,"metaTitle":232,"metaDescription":233,"mainTitle":3244,"subtitle":252,"heroImage":3259,"ctaButton":275,"ctaLink":276},[231],{"data":3245,"content":3246,"nodeType":74},{},[3247,3253],{"data":3248,"content":3249,"nodeType":244},{},[3250],{"data":3251,"marks":3252,"value":243,"nodeType":82},{},[],{"data":3254,"content":3255,"nodeType":87},{},[3256],{"data":3257,"marks":3258,"value":251,"nodeType":82},{},[],{"metadata":3260,"sys":3263,"fields":3268},{"tags":3261,"concepts":3262},[],[],{"space":3264,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":3266,"publishedVersion":62,"revision":44,"locale":29},{"sys":3265},{"type":12,"linkType":13,"id":14},{"sys":3267},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":3269},{"url":267,"details":3270,"fileName":273,"contentType":274},{"size":269,"image":3271},{"width":271,"height":272},{"sys":3273,"fields":3276},{"id":3274,"createdAt":3275},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":3277,"slug":3278,"articleIntro":3277,"category":3279},"2751 - Dépôts","compte-2751-depots",[3280],{"metadata":3281,"sys":3284,"fields":3291},{"tags":3282,"concepts":3283},[],[],{"space":3285,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":3287,"publishedVersion":222,"revision":62,"contentType":3289,"locale":29},{"sys":3286},{"type":12,"linkType":13,"id":14},{"sys":3288},{"id":21,"type":12,"linkType":22},{"sys":3290},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":3292,"metaTitle":232,"metaDescription":233,"mainTitle":3293,"subtitle":252,"heroImage":3308,"ctaButton":275,"ctaLink":276},[231],{"data":3294,"content":3295,"nodeType":74},{},[3296,3302],{"data":3297,"content":3298,"nodeType":244},{},[3299],{"data":3300,"marks":3301,"value":243,"nodeType":82},{},[],{"data":3303,"content":3304,"nodeType":87},{},[3305],{"data":3306,"marks":3307,"value":251,"nodeType":82},{},[],{"metadata":3309,"sys":3312,"fields":3317},{"tags":3310,"concepts":3311},[],[],{"space":3313,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":3315,"publishedVersion":62,"revision":44,"locale":29},{"sys":3314},{"type":12,"linkType":13,"id":14},{"sys":3316},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":3318},{"url":267,"details":3319,"fileName":273,"contentType":274},{"size":269,"image":3320},{"width":271,"height":272},{"sys":3322,"fields":3325},{"id":3323,"createdAt":3324},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":3326,"slug":3327,"articleIntro":3326,"category":3328},"Compte 6256 - Missions","compte-6256-missions",[3329],{"metadata":3330,"sys":3333,"fields":3340},{"tags":3331,"concepts":3332},[],[],{"space":3334,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":3336,"publishedVersion":222,"revision":62,"contentType":3338,"locale":29},{"sys":3335},{"type":12,"linkType":13,"id":14},{"sys":3337},{"id":21,"type":12,"linkType":22},{"sys":3339},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":3341,"metaTitle":232,"metaDescription":233,"mainTitle":3342,"subtitle":252,"heroImage":3357,"ctaButton":275,"ctaLink":276},[231],{"data":3343,"content":3344,"nodeType":74},{},[3345,3351],{"data":3346,"content":3347,"nodeType":244},{},[3348],{"data":3349,"marks":3350,"value":243,"nodeType":82},{},[],{"data":3352,"content":3353,"nodeType":87},{},[3354],{"data":3355,"marks":3356,"value":251,"nodeType":82},{},[],{"metadata":3358,"sys":3361,"fields":3366},{"tags":3359,"concepts":3360},[],[],{"space":3362,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":3364,"publishedVersion":62,"revision":44,"locale":29},{"sys":3363},{"type":12,"linkType":13,"id":14},{"sys":3365},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":3367},{"url":267,"details":3368,"fileName":273,"contentType":274},{"size":269,"image":3369},{"width":271,"height":272},{"sys":3371,"fields":3374},{"id":3372,"createdAt":3373},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":3375,"slug":3376,"articleIntro":3375,"category":3377},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[3378],{"metadata":3379,"sys":3382,"fields":3389},{"tags":3380,"concepts":3381},[],[],{"space":3383,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":3385,"publishedVersion":222,"revision":62,"contentType":3387,"locale":29},{"sys":3384},{"type":12,"linkType":13,"id":14},{"sys":3386},{"id":21,"type":12,"linkType":22},{"sys":3388},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":3390,"metaTitle":232,"metaDescription":233,"mainTitle":3391,"subtitle":252,"heroImage":3406,"ctaButton":275,"ctaLink":276},[231],{"data":3392,"content":3393,"nodeType":74},{},[3394,3400],{"data":3395,"content":3396,"nodeType":244},{},[3397],{"data":3398,"marks":3399,"value":243,"nodeType":82},{},[],{"data":3401,"content":3402,"nodeType":87},{},[3403],{"data":3404,"marks":3405,"value":251,"nodeType":82},{},[],{"metadata":3407,"sys":3410,"fields":3415},{"tags":3408,"concepts":3409},[],[],{"space":3411,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":3413,"publishedVersion":62,"revision":44,"locale":29},{"sys":3412},{"type":12,"linkType":13,"id":14},{"sys":3414},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":3416},{"url":267,"details":3417,"fileName":273,"contentType":274},{"size":269,"image":3418},{"width":271,"height":272},{"sys":3420,"fields":3423},{"id":3421,"createdAt":3422},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":3424,"slug":3425,"articleIntro":-1,"category":3426},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[3427],{"metadata":3428,"sys":3431,"fields":3438},{"tags":3429,"concepts":3430},[],[],{"space":3432,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":3434,"publishedVersion":222,"revision":62,"contentType":3436,"locale":29},{"sys":3433},{"type":12,"linkType":13,"id":14},{"sys":3435},{"id":21,"type":12,"linkType":22},{"sys":3437},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":3439,"metaTitle":232,"metaDescription":233,"mainTitle":3440,"subtitle":252,"heroImage":3455,"ctaButton":275,"ctaLink":276},[231],{"data":3441,"content":3442,"nodeType":74},{},[3443,3449],{"data":3444,"content":3445,"nodeType":244},{},[3446],{"data":3447,"marks":3448,"value":243,"nodeType":82},{},[],{"data":3450,"content":3451,"nodeType":87},{},[3452],{"data":3453,"marks":3454,"value":251,"nodeType":82},{},[],{"metadata":3456,"sys":3459,"fields":3464},{"tags":3457,"concepts":3458},[],[],{"space":3460,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":3462,"publishedVersion":62,"revision":44,"locale":29},{"sys":3461},{"type":12,"linkType":13,"id":14},{"sys":3463},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":3465},{"url":267,"details":3466,"fileName":273,"contentType":274},{"size":269,"image":3467},{"width":271,"height":272},{"sys":3469,"fields":3472},{"id":3470,"createdAt":3471},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":3473,"slug":3474,"articleIntro":3473,"category":3475},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[3476],{"metadata":3477,"sys":3480,"fields":3487},{"tags":3478,"concepts":3479},[],[],{"space":3481,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":3483,"publishedVersion":222,"revision":62,"contentType":3485,"locale":29},{"sys":3482},{"type":12,"linkType":13,"id":14},{"sys":3484},{"id":21,"type":12,"linkType":22},{"sys":3486},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":3488,"metaTitle":232,"metaDescription":233,"mainTitle":3489,"subtitle":252,"heroImage":3504,"ctaButton":275,"ctaLink":276},[231],{"data":3490,"content":3491,"nodeType":74},{},[3492,3498],{"data":3493,"content":3494,"nodeType":244},{},[3495],{"data":3496,"marks":3497,"value":243,"nodeType":82},{},[],{"data":3499,"content":3500,"nodeType":87},{},[3501],{"data":3502,"marks":3503,"value":251,"nodeType":82},{},[],{"metadata":3505,"sys":3508,"fields":3513},{"tags":3506,"concepts":3507},[],[],{"space":3509,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":3511,"publishedVersion":62,"revision":44,"locale":29},{"sys":3510},{"type":12,"linkType":13,"id":14},{"sys":3512},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":3514},{"url":267,"details":3515,"fileName":273,"contentType":274},{"size":269,"image":3516},{"width":271,"height":272},{"sys":3518,"fields":3521},{"id":3519,"createdAt":3520},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":3522,"slug":3523,"articleIntro":3522,"category":3524},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[3525],{"metadata":3526,"sys":3529,"fields":3536},{"tags":3527,"concepts":3528},[],[],{"space":3530,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":3532,"publishedVersion":222,"revision":62,"contentType":3534,"locale":29},{"sys":3531},{"type":12,"linkType":13,"id":14},{"sys":3533},{"id":21,"type":12,"linkType":22},{"sys":3535},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":3537,"metaTitle":232,"metaDescription":233,"mainTitle":3538,"subtitle":252,"heroImage":3553,"ctaButton":275,"ctaLink":276},[231],{"data":3539,"content":3540,"nodeType":74},{},[3541,3547],{"data":3542,"content":3543,"nodeType":244},{},[3544],{"data":3545,"marks":3546,"value":243,"nodeType":82},{},[],{"data":3548,"content":3549,"nodeType":87},{},[3550],{"data":3551,"marks":3552,"value":251,"nodeType":82},{},[],{"metadata":3554,"sys":3557,"fields":3562},{"tags":3555,"concepts":3556},[],[],{"space":3558,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":3560,"publishedVersion":62,"revision":44,"locale":29},{"sys":3559},{"type":12,"linkType":13,"id":14},{"sys":3561},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":3563},{"url":267,"details":3564,"fileName":273,"contentType":274},{"size":269,"image":3565},{"width":271,"height":272},{"sys":3567,"fields":3570},{"id":3568,"createdAt":3569},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":3571,"slug":3572,"articleIntro":3571,"category":3573},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[3574],{"metadata":3575,"sys":3578,"fields":3585},{"tags":3576,"concepts":3577},[],[],{"space":3579,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":3581,"publishedVersion":222,"revision":62,"contentType":3583,"locale":29},{"sys":3580},{"type":12,"linkType":13,"id":14},{"sys":3582},{"id":21,"type":12,"linkType":22},{"sys":3584},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":3586,"metaTitle":232,"metaDescription":233,"mainTitle":3587,"subtitle":252,"heroImage":3602,"ctaButton":275,"ctaLink":276},[231],{"data":3588,"content":3589,"nodeType":74},{},[3590,3596],{"data":3591,"content":3592,"nodeType":244},{},[3593],{"data":3594,"marks":3595,"value":243,"nodeType":82},{},[],{"data":3597,"content":3598,"nodeType":87},{},[3599],{"data":3600,"marks":3601,"value":251,"nodeType":82},{},[],{"metadata":3603,"sys":3606,"fields":3611},{"tags":3604,"concepts":3605},[],[],{"space":3607,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":3609,"publishedVersion":62,"revision":44,"locale":29},{"sys":3608},{"type":12,"linkType":13,"id":14},{"sys":3610},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":3612},{"url":267,"details":3613,"fileName":273,"contentType":274},{"size":269,"image":3614},{"width":271,"height":272},{"sys":3616,"fields":3619},{"id":3617,"createdAt":3618},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":3620,"slug":3621,"articleIntro":3620,"category":3622},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[3623],{"metadata":3624,"sys":3627,"fields":3634},{"tags":3625,"concepts":3626},[],[],{"space":3628,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":3630,"publishedVersion":222,"revision":62,"contentType":3632,"locale":29},{"sys":3629},{"type":12,"linkType":13,"id":14},{"sys":3631},{"id":21,"type":12,"linkType":22},{"sys":3633},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":3635,"metaTitle":232,"metaDescription":233,"mainTitle":3636,"subtitle":252,"heroImage":3651,"ctaButton":275,"ctaLink":276},[231],{"data":3637,"content":3638,"nodeType":74},{},[3639,3645],{"data":3640,"content":3641,"nodeType":244},{},[3642],{"data":3643,"marks":3644,"value":243,"nodeType":82},{},[],{"data":3646,"content":3647,"nodeType":87},{},[3648],{"data":3649,"marks":3650,"value":251,"nodeType":82},{},[],{"metadata":3652,"sys":3655,"fields":3660},{"tags":3653,"concepts":3654},[],[],{"space":3656,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":3658,"publishedVersion":62,"revision":44,"locale":29},{"sys":3657},{"type":12,"linkType":13,"id":14},{"sys":3659},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":3661},{"url":267,"details":3662,"fileName":273,"contentType":274},{"size":269,"image":3663},{"width":271,"height":272},{"sys":3665,"fields":3668},{"id":3666,"createdAt":3667},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":3669,"slug":3670,"articleIntro":3669,"category":3671},"Compte 6412 - Congés payés","compte-6412-conges-payes",[3672],{"metadata":3673,"sys":3676,"fields":3683},{"tags":3674,"concepts":3675},[],[],{"space":3677,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":3679,"publishedVersion":222,"revision":62,"contentType":3681,"locale":29},{"sys":3678},{"type":12,"linkType":13,"id":14},{"sys":3680},{"id":21,"type":12,"linkType":22},{"sys":3682},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":3684,"metaTitle":232,"metaDescription":233,"mainTitle":3685,"subtitle":252,"heroImage":3700,"ctaButton":275,"ctaLink":276},[231],{"data":3686,"content":3687,"nodeType":74},{},[3688,3694],{"data":3689,"content":3690,"nodeType":244},{},[3691],{"data":3692,"marks":3693,"value":243,"nodeType":82},{},[],{"data":3695,"content":3696,"nodeType":87},{},[3697],{"data":3698,"marks":3699,"value":251,"nodeType":82},{},[],{"metadata":3701,"sys":3704,"fields":3709},{"tags":3702,"concepts":3703},[],[],{"space":3705,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":3707,"publishedVersion":62,"revision":44,"locale":29},{"sys":3706},{"type":12,"linkType":13,"id":14},{"sys":3708},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":3710},{"url":267,"details":3711,"fileName":273,"contentType":274},{"size":269,"image":3712},{"width":271,"height":272},{"sys":3714,"fields":3717},{"id":3715,"createdAt":3716},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":3718,"slug":3719,"articleIntro":3718,"category":3720},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[3721],{"metadata":3722,"sys":3725,"fields":3732},{"tags":3723,"concepts":3724},[],[],{"space":3726,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":3728,"publishedVersion":222,"revision":62,"contentType":3730,"locale":29},{"sys":3727},{"type":12,"linkType":13,"id":14},{"sys":3729},{"id":21,"type":12,"linkType":22},{"sys":3731},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":3733,"metaTitle":232,"metaDescription":233,"mainTitle":3734,"subtitle":252,"heroImage":3749,"ctaButton":275,"ctaLink":276},[231],{"data":3735,"content":3736,"nodeType":74},{},[3737,3743],{"data":3738,"content":3739,"nodeType":244},{},[3740],{"data":3741,"marks":3742,"value":243,"nodeType":82},{},[],{"data":3744,"content":3745,"nodeType":87},{},[3746],{"data":3747,"marks":3748,"value":251,"nodeType":82},{},[],{"metadata":3750,"sys":3753,"fields":3758},{"tags":3751,"concepts":3752},[],[],{"space":3754,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":3756,"publishedVersion":62,"revision":44,"locale":29},{"sys":3755},{"type":12,"linkType":13,"id":14},{"sys":3757},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":3759},{"url":267,"details":3760,"fileName":273,"contentType":274},{"size":269,"image":3761},{"width":271,"height":272},{"sys":3763,"fields":3766},{"id":3764,"createdAt":3765},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":3767,"slug":3768,"articleIntro":3767,"category":3769},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[3770],{"metadata":3771,"sys":3774,"fields":3781},{"tags":3772,"concepts":3773},[],[],{"space":3775,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":3777,"publishedVersion":222,"revision":62,"contentType":3779,"locale":29},{"sys":3776},{"type":12,"linkType":13,"id":14},{"sys":3778},{"id":21,"type":12,"linkType":22},{"sys":3780},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":3782,"metaTitle":232,"metaDescription":233,"mainTitle":3783,"subtitle":252,"heroImage":3798,"ctaButton":275,"ctaLink":276},[231],{"data":3784,"content":3785,"nodeType":74},{},[3786,3792],{"data":3787,"content":3788,"nodeType":244},{},[3789],{"data":3790,"marks":3791,"value":243,"nodeType":82},{},[],{"data":3793,"content":3794,"nodeType":87},{},[3795],{"data":3796,"marks":3797,"value":251,"nodeType":82},{},[],{"metadata":3799,"sys":3802,"fields":3807},{"tags":3800,"concepts":3801},[],[],{"space":3803,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":3805,"publishedVersion":62,"revision":44,"locale":29},{"sys":3804},{"type":12,"linkType":13,"id":14},{"sys":3806},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":3808},{"url":267,"details":3809,"fileName":273,"contentType":274},{"size":269,"image":3810},{"width":271,"height":272},{"sys":3812,"fields":3815},{"id":3813,"createdAt":3814},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":3816,"slug":3817,"articleIntro":3816,"category":3818},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[3819],{"metadata":3820,"sys":3823,"fields":3830},{"tags":3821,"concepts":3822},[],[],{"space":3824,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":3826,"publishedVersion":222,"revision":62,"contentType":3828,"locale":29},{"sys":3825},{"type":12,"linkType":13,"id":14},{"sys":3827},{"id":21,"type":12,"linkType":22},{"sys":3829},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":3831,"metaTitle":232,"metaDescription":233,"mainTitle":3832,"subtitle":252,"heroImage":3847,"ctaButton":275,"ctaLink":276},[231],{"data":3833,"content":3834,"nodeType":74},{},[3835,3841],{"data":3836,"content":3837,"nodeType":244},{},[3838],{"data":3839,"marks":3840,"value":243,"nodeType":82},{},[],{"data":3842,"content":3843,"nodeType":87},{},[3844],{"data":3845,"marks":3846,"value":251,"nodeType":82},{},[],{"metadata":3848,"sys":3851,"fields":3856},{"tags":3849,"concepts":3850},[],[],{"space":3852,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":3854,"publishedVersion":62,"revision":44,"locale":29},{"sys":3853},{"type":12,"linkType":13,"id":14},{"sys":3855},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":3857},{"url":267,"details":3858,"fileName":273,"contentType":274},{"size":269,"image":3859},{"width":271,"height":272},{"sys":3861,"fields":3864},{"id":3862,"createdAt":3863},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":3865,"slug":3866,"articleIntro":3865,"category":3867},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[3868],{"metadata":3869,"sys":3872,"fields":3879},{"tags":3870,"concepts":3871},[],[],{"space":3873,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":3875,"publishedVersion":222,"revision":62,"contentType":3877,"locale":29},{"sys":3874},{"type":12,"linkType":13,"id":14},{"sys":3876},{"id":21,"type":12,"linkType":22},{"sys":3878},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":3880,"metaTitle":232,"metaDescription":233,"mainTitle":3881,"subtitle":252,"heroImage":3896,"ctaButton":275,"ctaLink":276},[231],{"data":3882,"content":3883,"nodeType":74},{},[3884,3890],{"data":3885,"content":3886,"nodeType":244},{},[3887],{"data":3888,"marks":3889,"value":243,"nodeType":82},{},[],{"data":3891,"content":3892,"nodeType":87},{},[3893],{"data":3894,"marks":3895,"value":251,"nodeType":82},{},[],{"metadata":3897,"sys":3900,"fields":3905},{"tags":3898,"concepts":3899},[],[],{"space":3901,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":3903,"publishedVersion":62,"revision":44,"locale":29},{"sys":3902},{"type":12,"linkType":13,"id":14},{"sys":3904},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":3906},{"url":267,"details":3907,"fileName":273,"contentType":274},{"size":269,"image":3908},{"width":271,"height":272},{"sys":3910,"fields":3913},{"id":3911,"createdAt":3912},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":3914,"slug":3915,"articleIntro":3914,"category":3916},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[3917],{"metadata":3918,"sys":3921,"fields":3928},{"tags":3919,"concepts":3920},[],[],{"space":3922,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":3924,"publishedVersion":222,"revision":62,"contentType":3926,"locale":29},{"sys":3923},{"type":12,"linkType":13,"id":14},{"sys":3925},{"id":21,"type":12,"linkType":22},{"sys":3927},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":3929,"metaTitle":232,"metaDescription":233,"mainTitle":3930,"subtitle":252,"heroImage":3945,"ctaButton":275,"ctaLink":276},[231],{"data":3931,"content":3932,"nodeType":74},{},[3933,3939],{"data":3934,"content":3935,"nodeType":244},{},[3936],{"data":3937,"marks":3938,"value":243,"nodeType":82},{},[],{"data":3940,"content":3941,"nodeType":87},{},[3942],{"data":3943,"marks":3944,"value":251,"nodeType":82},{},[],{"metadata":3946,"sys":3949,"fields":3954},{"tags":3947,"concepts":3948},[],[],{"space":3950,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":3952,"publishedVersion":62,"revision":44,"locale":29},{"sys":3951},{"type":12,"linkType":13,"id":14},{"sys":3953},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":3955},{"url":267,"details":3956,"fileName":273,"contentType":274},{"size":269,"image":3957},{"width":271,"height":272},{"sys":3959,"fields":3962},{"id":3960,"createdAt":3961},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":3963,"slug":3964,"articleIntro":3963,"category":3965},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[3966],{"metadata":3967,"sys":3970,"fields":3977},{"tags":3968,"concepts":3969},[],[],{"space":3971,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":3973,"publishedVersion":222,"revision":62,"contentType":3975,"locale":29},{"sys":3972},{"type":12,"linkType":13,"id":14},{"sys":3974},{"id":21,"type":12,"linkType":22},{"sys":3976},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":3978,"metaTitle":232,"metaDescription":233,"mainTitle":3979,"subtitle":252,"heroImage":3994,"ctaButton":275,"ctaLink":276},[231],{"data":3980,"content":3981,"nodeType":74},{},[3982,3988],{"data":3983,"content":3984,"nodeType":244},{},[3985],{"data":3986,"marks":3987,"value":243,"nodeType":82},{},[],{"data":3989,"content":3990,"nodeType":87},{},[3991],{"data":3992,"marks":3993,"value":251,"nodeType":82},{},[],{"metadata":3995,"sys":3998,"fields":4003},{"tags":3996,"concepts":3997},[],[],{"space":3999,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":4001,"publishedVersion":62,"revision":44,"locale":29},{"sys":4000},{"type":12,"linkType":13,"id":14},{"sys":4002},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":4004},{"url":267,"details":4005,"fileName":273,"contentType":274},{"size":269,"image":4006},{"width":271,"height":272},{"sys":4008,"fields":4011},{"id":4009,"createdAt":4010},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":4012,"slug":4013,"articleIntro":4012,"category":4014},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[4015],{"metadata":4016,"sys":4019,"fields":4026},{"tags":4017,"concepts":4018},[],[],{"space":4020,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":4022,"publishedVersion":222,"revision":62,"contentType":4024,"locale":29},{"sys":4021},{"type":12,"linkType":13,"id":14},{"sys":4023},{"id":21,"type":12,"linkType":22},{"sys":4025},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":4027,"metaTitle":232,"metaDescription":233,"mainTitle":4028,"subtitle":252,"heroImage":4043,"ctaButton":275,"ctaLink":276},[231],{"data":4029,"content":4030,"nodeType":74},{},[4031,4037],{"data":4032,"content":4033,"nodeType":244},{},[4034],{"data":4035,"marks":4036,"value":243,"nodeType":82},{},[],{"data":4038,"content":4039,"nodeType":87},{},[4040],{"data":4041,"marks":4042,"value":251,"nodeType":82},{},[],{"metadata":4044,"sys":4047,"fields":4052},{"tags":4045,"concepts":4046},[],[],{"space":4048,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":4050,"publishedVersion":62,"revision":44,"locale":29},{"sys":4049},{"type":12,"linkType":13,"id":14},{"sys":4051},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":4053},{"url":267,"details":4054,"fileName":273,"contentType":274},{"size":269,"image":4055},{"width":271,"height":272},{"sys":4057,"fields":4060},{"id":4058,"createdAt":4059},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":4061,"slug":4062,"articleIntro":4061,"category":4063},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[4064],{"metadata":4065,"sys":4068,"fields":4075},{"tags":4066,"concepts":4067},[],[],{"space":4069,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":4071,"publishedVersion":222,"revision":62,"contentType":4073,"locale":29},{"sys":4070},{"type":12,"linkType":13,"id":14},{"sys":4072},{"id":21,"type":12,"linkType":22},{"sys":4074},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":4076,"metaTitle":232,"metaDescription":233,"mainTitle":4077,"subtitle":252,"heroImage":4092,"ctaButton":275,"ctaLink":276},[231],{"data":4078,"content":4079,"nodeType":74},{},[4080,4086],{"data":4081,"content":4082,"nodeType":244},{},[4083],{"data":4084,"marks":4085,"value":243,"nodeType":82},{},[],{"data":4087,"content":4088,"nodeType":87},{},[4089],{"data":4090,"marks":4091,"value":251,"nodeType":82},{},[],{"metadata":4093,"sys":4096,"fields":4101},{"tags":4094,"concepts":4095},[],[],{"space":4097,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":4099,"publishedVersion":62,"revision":44,"locale":29},{"sys":4098},{"type":12,"linkType":13,"id":14},{"sys":4100},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":4102},{"url":267,"details":4103,"fileName":273,"contentType":274},{"size":269,"image":4104},{"width":271,"height":272},{"sys":4106,"fields":4109},{"id":4107,"createdAt":4108},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":4110,"slug":4111,"articleIntro":4110,"category":4112},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[4113],{"metadata":4114,"sys":4117,"fields":4124},{"tags":4115,"concepts":4116},[],[],{"space":4118,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":4120,"publishedVersion":222,"revision":62,"contentType":4122,"locale":29},{"sys":4119},{"type":12,"linkType":13,"id":14},{"sys":4121},{"id":21,"type":12,"linkType":22},{"sys":4123},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":4125,"metaTitle":232,"metaDescription":233,"mainTitle":4126,"subtitle":252,"heroImage":4141,"ctaButton":275,"ctaLink":276},[231],{"data":4127,"content":4128,"nodeType":74},{},[4129,4135],{"data":4130,"content":4131,"nodeType":244},{},[4132],{"data":4133,"marks":4134,"value":243,"nodeType":82},{},[],{"data":4136,"content":4137,"nodeType":87},{},[4138],{"data":4139,"marks":4140,"value":251,"nodeType":82},{},[],{"metadata":4142,"sys":4145,"fields":4150},{"tags":4143,"concepts":4144},[],[],{"space":4146,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":4148,"publishedVersion":62,"revision":44,"locale":29},{"sys":4147},{"type":12,"linkType":13,"id":14},{"sys":4149},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":4151},{"url":267,"details":4152,"fileName":273,"contentType":274},{"size":269,"image":4153},{"width":271,"height":272},{"sys":4155,"fields":4158},{"id":4156,"createdAt":4157},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":4159,"slug":4160,"articleIntro":4159,"category":4161},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[4162],{"metadata":4163,"sys":4166,"fields":4173},{"tags":4164,"concepts":4165},[],[],{"space":4167,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":4169,"publishedVersion":222,"revision":62,"contentType":4171,"locale":29},{"sys":4168},{"type":12,"linkType":13,"id":14},{"sys":4170},{"id":21,"type":12,"linkType":22},{"sys":4172},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":4174,"metaTitle":232,"metaDescription":233,"mainTitle":4175,"subtitle":252,"heroImage":4190,"ctaButton":275,"ctaLink":276},[231],{"data":4176,"content":4177,"nodeType":74},{},[4178,4184],{"data":4179,"content":4180,"nodeType":244},{},[4181],{"data":4182,"marks":4183,"value":243,"nodeType":82},{},[],{"data":4185,"content":4186,"nodeType":87},{},[4187],{"data":4188,"marks":4189,"value":251,"nodeType":82},{},[],{"metadata":4191,"sys":4194,"fields":4199},{"tags":4192,"concepts":4193},[],[],{"space":4195,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":4197,"publishedVersion":62,"revision":44,"locale":29},{"sys":4196},{"type":12,"linkType":13,"id":14},{"sys":4198},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":4200},{"url":267,"details":4201,"fileName":273,"contentType":274},{"size":269,"image":4202},{"width":271,"height":272},{"sys":4204,"fields":4207},{"id":4205,"createdAt":4206},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":4208,"slug":4209,"articleIntro":4208,"category":4210},"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",[4211],{"metadata":4212,"sys":4215,"fields":4222},{"tags":4213,"concepts":4214},[],[],{"space":4216,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":4218,"publishedVersion":222,"revision":62,"contentType":4220,"locale":29},{"sys":4217},{"type":12,"linkType":13,"id":14},{"sys":4219},{"id":21,"type":12,"linkType":22},{"sys":4221},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":4223,"metaTitle":232,"metaDescription":233,"mainTitle":4224,"subtitle":252,"heroImage":4239,"ctaButton":275,"ctaLink":276},[231],{"data":4225,"content":4226,"nodeType":74},{},[4227,4233],{"data":4228,"content":4229,"nodeType":244},{},[4230],{"data":4231,"marks":4232,"value":243,"nodeType":82},{},[],{"data":4234,"content":4235,"nodeType":87},{},[4236],{"data":4237,"marks":4238,"value":251,"nodeType":82},{},[],{"metadata":4240,"sys":4243,"fields":4248},{"tags":4241,"concepts":4242},[],[],{"space":4244,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":4246,"publishedVersion":62,"revision":44,"locale":29},{"sys":4245},{"type":12,"linkType":13,"id":14},{"sys":4247},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":4249},{"url":267,"details":4250,"fileName":273,"contentType":274},{"size":269,"image":4251},{"width":271,"height":272},{"sys":4253,"fields":4256},{"id":4254,"createdAt":4255},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":4257,"slug":4258,"articleIntro":4259,"category":4260},"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.",[4261],{"metadata":4262,"sys":4265,"fields":4272},{"tags":4263,"concepts":4264},[],[],{"space":4266,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":4268,"publishedVersion":222,"revision":62,"contentType":4270,"locale":29},{"sys":4267},{"type":12,"linkType":13,"id":14},{"sys":4269},{"id":21,"type":12,"linkType":22},{"sys":4271},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":4273,"metaTitle":232,"metaDescription":233,"mainTitle":4274,"subtitle":252,"heroImage":4289,"ctaButton":275,"ctaLink":276},[231],{"data":4275,"content":4276,"nodeType":74},{},[4277,4283],{"data":4278,"content":4279,"nodeType":244},{},[4280],{"data":4281,"marks":4282,"value":243,"nodeType":82},{},[],{"data":4284,"content":4285,"nodeType":87},{},[4286],{"data":4287,"marks":4288,"value":251,"nodeType":82},{},[],{"metadata":4290,"sys":4293,"fields":4298},{"tags":4291,"concepts":4292},[],[],{"space":4294,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":4296,"publishedVersion":62,"revision":44,"locale":29},{"sys":4295},{"type":12,"linkType":13,"id":14},{"sys":4297},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":4299},{"url":267,"details":4300,"fileName":273,"contentType":274},{"size":269,"image":4301},{"width":271,"height":272},{"sys":4303,"fields":4306},{"id":4304,"createdAt":4305},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":4307,"slug":4308,"articleIntro":-1,"category":4309},"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",[4310],{"metadata":4311,"sys":4314,"fields":4321},{"tags":4312,"concepts":4313},[],[],{"space":4315,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":4317,"publishedVersion":222,"revision":62,"contentType":4319,"locale":29},{"sys":4316},{"type":12,"linkType":13,"id":14},{"sys":4318},{"id":21,"type":12,"linkType":22},{"sys":4320},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":4322,"metaTitle":232,"metaDescription":233,"mainTitle":4323,"subtitle":252,"heroImage":4338,"ctaButton":275,"ctaLink":276},[231],{"data":4324,"content":4325,"nodeType":74},{},[4326,4332],{"data":4327,"content":4328,"nodeType":244},{},[4329],{"data":4330,"marks":4331,"value":243,"nodeType":82},{},[],{"data":4333,"content":4334,"nodeType":87},{},[4335],{"data":4336,"marks":4337,"value":251,"nodeType":82},{},[],{"metadata":4339,"sys":4342,"fields":4347},{"tags":4340,"concepts":4341},[],[],{"space":4343,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":4345,"publishedVersion":62,"revision":44,"locale":29},{"sys":4344},{"type":12,"linkType":13,"id":14},{"sys":4346},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":4348},{"url":267,"details":4349,"fileName":273,"contentType":274},{"size":269,"image":4350},{"width":271,"height":272},{"sys":4352,"fields":4355},{"id":4353,"createdAt":4354},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":4356,"slug":4357,"articleIntro":4356,"category":4358},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[4359],{"metadata":4360,"sys":4363,"fields":4370},{"tags":4361,"concepts":4362},[],[],{"space":4364,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":4366,"publishedVersion":222,"revision":62,"contentType":4368,"locale":29},{"sys":4365},{"type":12,"linkType":13,"id":14},{"sys":4367},{"id":21,"type":12,"linkType":22},{"sys":4369},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":4371,"metaTitle":232,"metaDescription":233,"mainTitle":4372,"subtitle":252,"heroImage":4387,"ctaButton":275,"ctaLink":276},[231],{"data":4373,"content":4374,"nodeType":74},{},[4375,4381],{"data":4376,"content":4377,"nodeType":244},{},[4378],{"data":4379,"marks":4380,"value":243,"nodeType":82},{},[],{"data":4382,"content":4383,"nodeType":87},{},[4384],{"data":4385,"marks":4386,"value":251,"nodeType":82},{},[],{"metadata":4388,"sys":4391,"fields":4396},{"tags":4389,"concepts":4390},[],[],{"space":4392,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":4394,"publishedVersion":62,"revision":44,"locale":29},{"sys":4393},{"type":12,"linkType":13,"id":14},{"sys":4395},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":4397},{"url":267,"details":4398,"fileName":273,"contentType":274},{"size":269,"image":4399},{"width":271,"height":272},{"sys":4401,"fields":4404},{"id":4402,"createdAt":4403},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":4405,"slug":4406,"articleIntro":4405,"category":4407},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[4408],{"metadata":4409,"sys":4412,"fields":4419},{"tags":4410,"concepts":4411},[],[],{"space":4413,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":4415,"publishedVersion":222,"revision":62,"contentType":4417,"locale":29},{"sys":4414},{"type":12,"linkType":13,"id":14},{"sys":4416},{"id":21,"type":12,"linkType":22},{"sys":4418},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":4420,"metaTitle":232,"metaDescription":233,"mainTitle":4421,"subtitle":252,"heroImage":4436,"ctaButton":275,"ctaLink":276},[231],{"data":4422,"content":4423,"nodeType":74},{},[4424,4430],{"data":4425,"content":4426,"nodeType":244},{},[4427],{"data":4428,"marks":4429,"value":243,"nodeType":82},{},[],{"data":4431,"content":4432,"nodeType":87},{},[4433],{"data":4434,"marks":4435,"value":251,"nodeType":82},{},[],{"metadata":4437,"sys":4440,"fields":4445},{"tags":4438,"concepts":4439},[],[],{"space":4441,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":4443,"publishedVersion":62,"revision":44,"locale":29},{"sys":4442},{"type":12,"linkType":13,"id":14},{"sys":4444},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":4446},{"url":267,"details":4447,"fileName":273,"contentType":274},{"size":269,"image":4448},{"width":271,"height":272},{"sys":4450,"fields":4453},{"id":4451,"createdAt":4452},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":4454,"slug":4455,"articleIntro":4454,"category":4456},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[4457],{"metadata":4458,"sys":4461,"fields":4468},{"tags":4459,"concepts":4460},[],[],{"space":4462,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":4464,"publishedVersion":222,"revision":62,"contentType":4466,"locale":29},{"sys":4463},{"type":12,"linkType":13,"id":14},{"sys":4465},{"id":21,"type":12,"linkType":22},{"sys":4467},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":4469,"metaTitle":232,"metaDescription":233,"mainTitle":4470,"subtitle":252,"heroImage":4485,"ctaButton":275,"ctaLink":276},[231],{"data":4471,"content":4472,"nodeType":74},{},[4473,4479],{"data":4474,"content":4475,"nodeType":244},{},[4476],{"data":4477,"marks":4478,"value":243,"nodeType":82},{},[],{"data":4480,"content":4481,"nodeType":87},{},[4482],{"data":4483,"marks":4484,"value":251,"nodeType":82},{},[],{"metadata":4486,"sys":4489,"fields":4494},{"tags":4487,"concepts":4488},[],[],{"space":4490,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":4492,"publishedVersion":62,"revision":44,"locale":29},{"sys":4491},{"type":12,"linkType":13,"id":14},{"sys":4493},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":4495},{"url":267,"details":4496,"fileName":273,"contentType":274},{"size":269,"image":4497},{"width":271,"height":272},{"sys":4499,"fields":4502},{"id":4500,"createdAt":4501},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":4503,"slug":4504,"articleIntro":4503,"category":4505},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[4506],{"metadata":4507,"sys":4510,"fields":4517},{"tags":4508,"concepts":4509},[],[],{"space":4511,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":4513,"publishedVersion":222,"revision":62,"contentType":4515,"locale":29},{"sys":4512},{"type":12,"linkType":13,"id":14},{"sys":4514},{"id":21,"type":12,"linkType":22},{"sys":4516},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":4518,"metaTitle":232,"metaDescription":233,"mainTitle":4519,"subtitle":252,"heroImage":4534,"ctaButton":275,"ctaLink":276},[231],{"data":4520,"content":4521,"nodeType":74},{},[4522,4528],{"data":4523,"content":4524,"nodeType":244},{},[4525],{"data":4526,"marks":4527,"value":243,"nodeType":82},{},[],{"data":4529,"content":4530,"nodeType":87},{},[4531],{"data":4532,"marks":4533,"value":251,"nodeType":82},{},[],{"metadata":4535,"sys":4538,"fields":4543},{"tags":4536,"concepts":4537},[],[],{"space":4539,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":4541,"publishedVersion":62,"revision":44,"locale":29},{"sys":4540},{"type":12,"linkType":13,"id":14},{"sys":4542},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":4544},{"url":267,"details":4545,"fileName":273,"contentType":274},{"size":269,"image":4546},{"width":271,"height":272},{"sys":4548,"fields":4551},{"id":4549,"createdAt":4550},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":4552,"slug":4553,"articleIntro":4552,"category":4554},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[4555],{"metadata":4556,"sys":4559,"fields":4566},{"tags":4557,"concepts":4558},[],[],{"space":4560,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":4562,"publishedVersion":222,"revision":62,"contentType":4564,"locale":29},{"sys":4561},{"type":12,"linkType":13,"id":14},{"sys":4563},{"id":21,"type":12,"linkType":22},{"sys":4565},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":4567,"metaTitle":232,"metaDescription":233,"mainTitle":4568,"subtitle":252,"heroImage":4583,"ctaButton":275,"ctaLink":276},[231],{"data":4569,"content":4570,"nodeType":74},{},[4571,4577],{"data":4572,"content":4573,"nodeType":244},{},[4574],{"data":4575,"marks":4576,"value":243,"nodeType":82},{},[],{"data":4578,"content":4579,"nodeType":87},{},[4580],{"data":4581,"marks":4582,"value":251,"nodeType":82},{},[],{"metadata":4584,"sys":4587,"fields":4592},{"tags":4585,"concepts":4586},[],[],{"space":4588,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":4590,"publishedVersion":62,"revision":44,"locale":29},{"sys":4589},{"type":12,"linkType":13,"id":14},{"sys":4591},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":4593},{"url":267,"details":4594,"fileName":273,"contentType":274},{"size":269,"image":4595},{"width":271,"height":272},{"sys":4597,"fields":4600},{"id":4598,"createdAt":4599},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":4601,"slug":4602,"articleIntro":-1,"category":4603},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[4604],{"metadata":4605,"sys":4608,"fields":4615},{"tags":4606,"concepts":4607},[],[],{"space":4609,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":4611,"publishedVersion":222,"revision":62,"contentType":4613,"locale":29},{"sys":4610},{"type":12,"linkType":13,"id":14},{"sys":4612},{"id":21,"type":12,"linkType":22},{"sys":4614},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":4616,"metaTitle":232,"metaDescription":233,"mainTitle":4617,"subtitle":252,"heroImage":4632,"ctaButton":275,"ctaLink":276},[231],{"data":4618,"content":4619,"nodeType":74},{},[4620,4626],{"data":4621,"content":4622,"nodeType":244},{},[4623],{"data":4624,"marks":4625,"value":243,"nodeType":82},{},[],{"data":4627,"content":4628,"nodeType":87},{},[4629],{"data":4630,"marks":4631,"value":251,"nodeType":82},{},[],{"metadata":4633,"sys":4636,"fields":4641},{"tags":4634,"concepts":4635},[],[],{"space":4637,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":4639,"publishedVersion":62,"revision":44,"locale":29},{"sys":4638},{"type":12,"linkType":13,"id":14},{"sys":4640},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":4642},{"url":267,"details":4643,"fileName":273,"contentType":274},{"size":269,"image":4644},{"width":271,"height":272},{"sys":4646,"fields":4649},{"id":4647,"createdAt":4648},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":4650,"slug":4651,"articleIntro":4650,"category":4652},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[4653],{"metadata":4654,"sys":4657,"fields":4664},{"tags":4655,"concepts":4656},[],[],{"space":4658,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":4660,"publishedVersion":222,"revision":62,"contentType":4662,"locale":29},{"sys":4659},{"type":12,"linkType":13,"id":14},{"sys":4661},{"id":21,"type":12,"linkType":22},{"sys":4663},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":4665,"metaTitle":232,"metaDescription":233,"mainTitle":4666,"subtitle":252,"heroImage":4681,"ctaButton":275,"ctaLink":276},[231],{"data":4667,"content":4668,"nodeType":74},{},[4669,4675],{"data":4670,"content":4671,"nodeType":244},{},[4672],{"data":4673,"marks":4674,"value":243,"nodeType":82},{},[],{"data":4676,"content":4677,"nodeType":87},{},[4678],{"data":4679,"marks":4680,"value":251,"nodeType":82},{},[],{"metadata":4682,"sys":4685,"fields":4690},{"tags":4683,"concepts":4684},[],[],{"space":4686,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":4688,"publishedVersion":62,"revision":44,"locale":29},{"sys":4687},{"type":12,"linkType":13,"id":14},{"sys":4689},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":4691},{"url":267,"details":4692,"fileName":273,"contentType":274},{"size":269,"image":4693},{"width":271,"height":272},{"sys":4695,"fields":4698},{"id":4696,"createdAt":4697},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":4699,"slug":4700,"articleIntro":4699,"category":4701},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[4702],{"metadata":4703,"sys":4706,"fields":4713},{"tags":4704,"concepts":4705},[],[],{"space":4707,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":4709,"publishedVersion":222,"revision":62,"contentType":4711,"locale":29},{"sys":4708},{"type":12,"linkType":13,"id":14},{"sys":4710},{"id":21,"type":12,"linkType":22},{"sys":4712},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":4714,"metaTitle":232,"metaDescription":233,"mainTitle":4715,"subtitle":252,"heroImage":4730,"ctaButton":275,"ctaLink":276},[231],{"data":4716,"content":4717,"nodeType":74},{},[4718,4724],{"data":4719,"content":4720,"nodeType":244},{},[4721],{"data":4722,"marks":4723,"value":243,"nodeType":82},{},[],{"data":4725,"content":4726,"nodeType":87},{},[4727],{"data":4728,"marks":4729,"value":251,"nodeType":82},{},[],{"metadata":4731,"sys":4734,"fields":4739},{"tags":4732,"concepts":4733},[],[],{"space":4735,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":4737,"publishedVersion":62,"revision":44,"locale":29},{"sys":4736},{"type":12,"linkType":13,"id":14},{"sys":4738},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":4740},{"url":267,"details":4741,"fileName":273,"contentType":274},{"size":269,"image":4742},{"width":271,"height":272},{"sys":4744,"fields":4747},{"id":4745,"createdAt":4746},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":4748,"slug":4749,"articleIntro":4748,"category":4750},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[4751],{"metadata":4752,"sys":4755,"fields":4762},{"tags":4753,"concepts":4754},[],[],{"space":4756,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":4758,"publishedVersion":222,"revision":62,"contentType":4760,"locale":29},{"sys":4757},{"type":12,"linkType":13,"id":14},{"sys":4759},{"id":21,"type":12,"linkType":22},{"sys":4761},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":4763,"metaTitle":232,"metaDescription":233,"mainTitle":4764,"subtitle":252,"heroImage":4779,"ctaButton":275,"ctaLink":276},[231],{"data":4765,"content":4766,"nodeType":74},{},[4767,4773],{"data":4768,"content":4769,"nodeType":244},{},[4770],{"data":4771,"marks":4772,"value":243,"nodeType":82},{},[],{"data":4774,"content":4775,"nodeType":87},{},[4776],{"data":4777,"marks":4778,"value":251,"nodeType":82},{},[],{"metadata":4780,"sys":4783,"fields":4788},{"tags":4781,"concepts":4782},[],[],{"space":4784,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":4786,"publishedVersion":62,"revision":44,"locale":29},{"sys":4785},{"type":12,"linkType":13,"id":14},{"sys":4787},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":4789},{"url":267,"details":4790,"fileName":273,"contentType":274},{"size":269,"image":4791},{"width":271,"height":272},{"sys":4793,"fields":4796},{"id":4794,"createdAt":4795},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":4797,"slug":4798,"articleIntro":4797,"category":4799},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[4800],{"metadata":4801,"sys":4804,"fields":4811},{"tags":4802,"concepts":4803},[],[],{"space":4805,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":4807,"publishedVersion":222,"revision":62,"contentType":4809,"locale":29},{"sys":4806},{"type":12,"linkType":13,"id":14},{"sys":4808},{"id":21,"type":12,"linkType":22},{"sys":4810},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":4812,"metaTitle":232,"metaDescription":233,"mainTitle":4813,"subtitle":252,"heroImage":4828,"ctaButton":275,"ctaLink":276},[231],{"data":4814,"content":4815,"nodeType":74},{},[4816,4822],{"data":4817,"content":4818,"nodeType":244},{},[4819],{"data":4820,"marks":4821,"value":243,"nodeType":82},{},[],{"data":4823,"content":4824,"nodeType":87},{},[4825],{"data":4826,"marks":4827,"value":251,"nodeType":82},{},[],{"metadata":4829,"sys":4832,"fields":4837},{"tags":4830,"concepts":4831},[],[],{"space":4833,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":4835,"publishedVersion":62,"revision":44,"locale":29},{"sys":4834},{"type":12,"linkType":13,"id":14},{"sys":4836},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":4838},{"url":267,"details":4839,"fileName":273,"contentType":274},{"size":269,"image":4840},{"width":271,"height":272},{"sys":4842,"fields":4845},{"id":4843,"createdAt":4844},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":4846,"slug":4847,"articleIntro":4846,"category":4848},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[4849],{"metadata":4850,"sys":4853,"fields":4860},{"tags":4851,"concepts":4852},[],[],{"space":4854,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":4856,"publishedVersion":222,"revision":62,"contentType":4858,"locale":29},{"sys":4855},{"type":12,"linkType":13,"id":14},{"sys":4857},{"id":21,"type":12,"linkType":22},{"sys":4859},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":4861,"metaTitle":232,"metaDescription":233,"mainTitle":4862,"subtitle":252,"heroImage":4877,"ctaButton":275,"ctaLink":276},[231],{"data":4863,"content":4864,"nodeType":74},{},[4865,4871],{"data":4866,"content":4867,"nodeType":244},{},[4868],{"data":4869,"marks":4870,"value":243,"nodeType":82},{},[],{"data":4872,"content":4873,"nodeType":87},{},[4874],{"data":4875,"marks":4876,"value":251,"nodeType":82},{},[],{"metadata":4878,"sys":4881,"fields":4886},{"tags":4879,"concepts":4880},[],[],{"space":4882,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":4884,"publishedVersion":62,"revision":44,"locale":29},{"sys":4883},{"type":12,"linkType":13,"id":14},{"sys":4885},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":4887},{"url":267,"details":4888,"fileName":273,"contentType":274},{"size":269,"image":4889},{"width":271,"height":272},{"sys":4891,"fields":4894},{"id":4892,"createdAt":4893},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":4895,"slug":4896,"articleIntro":4895,"category":4897},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[4898],{"metadata":4899,"sys":4902,"fields":4909},{"tags":4900,"concepts":4901},[],[],{"space":4903,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":4905,"publishedVersion":222,"revision":62,"contentType":4907,"locale":29},{"sys":4904},{"type":12,"linkType":13,"id":14},{"sys":4906},{"id":21,"type":12,"linkType":22},{"sys":4908},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":4910,"metaTitle":232,"metaDescription":233,"mainTitle":4911,"subtitle":252,"heroImage":4926,"ctaButton":275,"ctaLink":276},[231],{"data":4912,"content":4913,"nodeType":74},{},[4914,4920],{"data":4915,"content":4916,"nodeType":244},{},[4917],{"data":4918,"marks":4919,"value":243,"nodeType":82},{},[],{"data":4921,"content":4922,"nodeType":87},{},[4923],{"data":4924,"marks":4925,"value":251,"nodeType":82},{},[],{"metadata":4927,"sys":4930,"fields":4935},{"tags":4928,"concepts":4929},[],[],{"space":4931,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":4933,"publishedVersion":62,"revision":44,"locale":29},{"sys":4932},{"type":12,"linkType":13,"id":14},{"sys":4934},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":4936},{"url":267,"details":4937,"fileName":273,"contentType":274},{"size":269,"image":4938},{"width":271,"height":272},{"sys":4940,"fields":4943},{"id":4941,"createdAt":4942},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":4944,"slug":4945,"articleIntro":4944,"category":4946},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[4947],{"metadata":4948,"sys":4951,"fields":4958},{"tags":4949,"concepts":4950},[],[],{"space":4952,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":4954,"publishedVersion":222,"revision":62,"contentType":4956,"locale":29},{"sys":4953},{"type":12,"linkType":13,"id":14},{"sys":4955},{"id":21,"type":12,"linkType":22},{"sys":4957},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":4959,"metaTitle":232,"metaDescription":233,"mainTitle":4960,"subtitle":252,"heroImage":4975,"ctaButton":275,"ctaLink":276},[231],{"data":4961,"content":4962,"nodeType":74},{},[4963,4969],{"data":4964,"content":4965,"nodeType":244},{},[4966],{"data":4967,"marks":4968,"value":243,"nodeType":82},{},[],{"data":4970,"content":4971,"nodeType":87},{},[4972],{"data":4973,"marks":4974,"value":251,"nodeType":82},{},[],{"metadata":4976,"sys":4979,"fields":4984},{"tags":4977,"concepts":4978},[],[],{"space":4980,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":4982,"publishedVersion":62,"revision":44,"locale":29},{"sys":4981},{"type":12,"linkType":13,"id":14},{"sys":4983},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":4985},{"url":267,"details":4986,"fileName":273,"contentType":274},{"size":269,"image":4987},{"width":271,"height":272},{"sys":4989,"fields":4992},{"id":4990,"createdAt":4991},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":4993,"slug":4994,"articleIntro":4993,"category":4995},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[4996],{"metadata":4997,"sys":5000,"fields":5007},{"tags":4998,"concepts":4999},[],[],{"space":5001,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":5003,"publishedVersion":222,"revision":62,"contentType":5005,"locale":29},{"sys":5002},{"type":12,"linkType":13,"id":14},{"sys":5004},{"id":21,"type":12,"linkType":22},{"sys":5006},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":5008,"metaTitle":232,"metaDescription":233,"mainTitle":5009,"subtitle":252,"heroImage":5024,"ctaButton":275,"ctaLink":276},[231],{"data":5010,"content":5011,"nodeType":74},{},[5012,5018],{"data":5013,"content":5014,"nodeType":244},{},[5015],{"data":5016,"marks":5017,"value":243,"nodeType":82},{},[],{"data":5019,"content":5020,"nodeType":87},{},[5021],{"data":5022,"marks":5023,"value":251,"nodeType":82},{},[],{"metadata":5025,"sys":5028,"fields":5033},{"tags":5026,"concepts":5027},[],[],{"space":5029,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":5031,"publishedVersion":62,"revision":44,"locale":29},{"sys":5030},{"type":12,"linkType":13,"id":14},{"sys":5032},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":5034},{"url":267,"details":5035,"fileName":273,"contentType":274},{"size":269,"image":5036},{"width":271,"height":272},{"sys":5038,"fields":5041},{"id":5039,"createdAt":5040},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":5042,"slug":5043,"articleIntro":5042,"category":5044},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[5045],{"metadata":5046,"sys":5049,"fields":5056},{"tags":5047,"concepts":5048},[],[],{"space":5050,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":5052,"publishedVersion":222,"revision":62,"contentType":5054,"locale":29},{"sys":5051},{"type":12,"linkType":13,"id":14},{"sys":5053},{"id":21,"type":12,"linkType":22},{"sys":5055},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":5057,"metaTitle":232,"metaDescription":233,"mainTitle":5058,"subtitle":252,"heroImage":5073,"ctaButton":275,"ctaLink":276},[231],{"data":5059,"content":5060,"nodeType":74},{},[5061,5067],{"data":5062,"content":5063,"nodeType":244},{},[5064],{"data":5065,"marks":5066,"value":243,"nodeType":82},{},[],{"data":5068,"content":5069,"nodeType":87},{},[5070],{"data":5071,"marks":5072,"value":251,"nodeType":82},{},[],{"metadata":5074,"sys":5077,"fields":5082},{"tags":5075,"concepts":5076},[],[],{"space":5078,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":5080,"publishedVersion":62,"revision":44,"locale":29},{"sys":5079},{"type":12,"linkType":13,"id":14},{"sys":5081},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":5083},{"url":267,"details":5084,"fileName":273,"contentType":274},{"size":269,"image":5085},{"width":271,"height":272},{"sys":5087,"fields":5090},{"id":5088,"createdAt":5089},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":5091,"slug":5092,"articleIntro":5091,"category":5093},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[5094],{"metadata":5095,"sys":5098,"fields":5105},{"tags":5096,"concepts":5097},[],[],{"space":5099,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":5101,"publishedVersion":222,"revision":62,"contentType":5103,"locale":29},{"sys":5100},{"type":12,"linkType":13,"id":14},{"sys":5102},{"id":21,"type":12,"linkType":22},{"sys":5104},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":5106,"metaTitle":232,"metaDescription":233,"mainTitle":5107,"subtitle":252,"heroImage":5122,"ctaButton":275,"ctaLink":276},[231],{"data":5108,"content":5109,"nodeType":74},{},[5110,5116],{"data":5111,"content":5112,"nodeType":244},{},[5113],{"data":5114,"marks":5115,"value":243,"nodeType":82},{},[],{"data":5117,"content":5118,"nodeType":87},{},[5119],{"data":5120,"marks":5121,"value":251,"nodeType":82},{},[],{"metadata":5123,"sys":5126,"fields":5131},{"tags":5124,"concepts":5125},[],[],{"space":5127,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":5129,"publishedVersion":62,"revision":44,"locale":29},{"sys":5128},{"type":12,"linkType":13,"id":14},{"sys":5130},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":5132},{"url":267,"details":5133,"fileName":273,"contentType":274},{"size":269,"image":5134},{"width":271,"height":272},{"sys":5136,"fields":5139},{"id":5137,"createdAt":5138},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":5140,"slug":5141,"articleIntro":5140,"category":5142},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[5143],{"metadata":5144,"sys":5147,"fields":5154},{"tags":5145,"concepts":5146},[],[],{"space":5148,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":5150,"publishedVersion":222,"revision":62,"contentType":5152,"locale":29},{"sys":5149},{"type":12,"linkType":13,"id":14},{"sys":5151},{"id":21,"type":12,"linkType":22},{"sys":5153},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":5155,"metaTitle":232,"metaDescription":233,"mainTitle":5156,"subtitle":252,"heroImage":5171,"ctaButton":275,"ctaLink":276},[231],{"data":5157,"content":5158,"nodeType":74},{},[5159,5165],{"data":5160,"content":5161,"nodeType":244},{},[5162],{"data":5163,"marks":5164,"value":243,"nodeType":82},{},[],{"data":5166,"content":5167,"nodeType":87},{},[5168],{"data":5169,"marks":5170,"value":251,"nodeType":82},{},[],{"metadata":5172,"sys":5175,"fields":5180},{"tags":5173,"concepts":5174},[],[],{"space":5176,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":5178,"publishedVersion":62,"revision":44,"locale":29},{"sys":5177},{"type":12,"linkType":13,"id":14},{"sys":5179},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":5181},{"url":267,"details":5182,"fileName":273,"contentType":274},{"size":269,"image":5183},{"width":271,"height":272},{"sys":5185,"fields":5188},{"id":5186,"createdAt":5187},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":5189,"slug":5190,"articleIntro":-1,"category":5191},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[5192],{"metadata":5193,"sys":5196,"fields":5203},{"tags":5194,"concepts":5195},[],[],{"space":5197,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":5199,"publishedVersion":222,"revision":62,"contentType":5201,"locale":29},{"sys":5198},{"type":12,"linkType":13,"id":14},{"sys":5200},{"id":21,"type":12,"linkType":22},{"sys":5202},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":5204,"metaTitle":232,"metaDescription":233,"mainTitle":5205,"subtitle":252,"heroImage":5220,"ctaButton":275,"ctaLink":276},[231],{"data":5206,"content":5207,"nodeType":74},{},[5208,5214],{"data":5209,"content":5210,"nodeType":244},{},[5211],{"data":5212,"marks":5213,"value":243,"nodeType":82},{},[],{"data":5215,"content":5216,"nodeType":87},{},[5217],{"data":5218,"marks":5219,"value":251,"nodeType":82},{},[],{"metadata":5221,"sys":5224,"fields":5229},{"tags":5222,"concepts":5223},[],[],{"space":5225,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":5227,"publishedVersion":62,"revision":44,"locale":29},{"sys":5226},{"type":12,"linkType":13,"id":14},{"sys":5228},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":5230},{"url":267,"details":5231,"fileName":273,"contentType":274},{"size":269,"image":5232},{"width":271,"height":272},{"sys":5234,"fields":5237},{"id":5235,"createdAt":5236},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":5238,"slug":5239,"articleIntro":5238,"category":5240},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[5241],{"metadata":5242,"sys":5245,"fields":5252},{"tags":5243,"concepts":5244},[],[],{"space":5246,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":5248,"publishedVersion":222,"revision":62,"contentType":5250,"locale":29},{"sys":5247},{"type":12,"linkType":13,"id":14},{"sys":5249},{"id":21,"type":12,"linkType":22},{"sys":5251},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":5253,"metaTitle":232,"metaDescription":233,"mainTitle":5254,"subtitle":252,"heroImage":5269,"ctaButton":275,"ctaLink":276},[231],{"data":5255,"content":5256,"nodeType":74},{},[5257,5263],{"data":5258,"content":5259,"nodeType":244},{},[5260],{"data":5261,"marks":5262,"value":243,"nodeType":82},{},[],{"data":5264,"content":5265,"nodeType":87},{},[5266],{"data":5267,"marks":5268,"value":251,"nodeType":82},{},[],{"metadata":5270,"sys":5273,"fields":5278},{"tags":5271,"concepts":5272},[],[],{"space":5274,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":5276,"publishedVersion":62,"revision":44,"locale":29},{"sys":5275},{"type":12,"linkType":13,"id":14},{"sys":5277},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":5279},{"url":267,"details":5280,"fileName":273,"contentType":274},{"size":269,"image":5281},{"width":271,"height":272},{"sys":5283,"fields":5286},{"id":5284,"createdAt":5285},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":5287,"slug":5288,"articleIntro":5287,"category":5289},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[5290],{"metadata":5291,"sys":5294,"fields":5301},{"tags":5292,"concepts":5293},[],[],{"space":5295,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":5297,"publishedVersion":222,"revision":62,"contentType":5299,"locale":29},{"sys":5296},{"type":12,"linkType":13,"id":14},{"sys":5298},{"id":21,"type":12,"linkType":22},{"sys":5300},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":5302,"metaTitle":232,"metaDescription":233,"mainTitle":5303,"subtitle":252,"heroImage":5318,"ctaButton":275,"ctaLink":276},[231],{"data":5304,"content":5305,"nodeType":74},{},[5306,5312],{"data":5307,"content":5308,"nodeType":244},{},[5309],{"data":5310,"marks":5311,"value":243,"nodeType":82},{},[],{"data":5313,"content":5314,"nodeType":87},{},[5315],{"data":5316,"marks":5317,"value":251,"nodeType":82},{},[],{"metadata":5319,"sys":5322,"fields":5327},{"tags":5320,"concepts":5321},[],[],{"space":5323,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":5325,"publishedVersion":62,"revision":44,"locale":29},{"sys":5324},{"type":12,"linkType":13,"id":14},{"sys":5326},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":5328},{"url":267,"details":5329,"fileName":273,"contentType":274},{"size":269,"image":5330},{"width":271,"height":272},{"sys":5332,"fields":5335},{"id":5333,"createdAt":5334},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":5336,"slug":5337,"articleIntro":5336,"category":5338},"68174 - Créances","compte-68174-creances",[5339],{"metadata":5340,"sys":5343,"fields":5350},{"tags":5341,"concepts":5342},[],[],{"space":5344,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":5346,"publishedVersion":222,"revision":62,"contentType":5348,"locale":29},{"sys":5345},{"type":12,"linkType":13,"id":14},{"sys":5347},{"id":21,"type":12,"linkType":22},{"sys":5349},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":5351,"metaTitle":232,"metaDescription":233,"mainTitle":5352,"subtitle":252,"heroImage":5367,"ctaButton":275,"ctaLink":276},[231],{"data":5353,"content":5354,"nodeType":74},{},[5355,5361],{"data":5356,"content":5357,"nodeType":244},{},[5358],{"data":5359,"marks":5360,"value":243,"nodeType":82},{},[],{"data":5362,"content":5363,"nodeType":87},{},[5364],{"data":5365,"marks":5366,"value":251,"nodeType":82},{},[],{"metadata":5368,"sys":5371,"fields":5376},{"tags":5369,"concepts":5370},[],[],{"space":5372,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":5374,"publishedVersion":62,"revision":44,"locale":29},{"sys":5373},{"type":12,"linkType":13,"id":14},{"sys":5375},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":5377},{"url":267,"details":5378,"fileName":273,"contentType":274},{"size":269,"image":5379},{"width":271,"height":272},{"sys":5381,"fields":5384},{"id":5382,"createdAt":5383},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":5385,"slug":5386,"articleIntro":5385,"category":5387},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[5388],{"metadata":5389,"sys":5392,"fields":5399},{"tags":5390,"concepts":5391},[],[],{"space":5393,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":5395,"publishedVersion":222,"revision":62,"contentType":5397,"locale":29},{"sys":5394},{"type":12,"linkType":13,"id":14},{"sys":5396},{"id":21,"type":12,"linkType":22},{"sys":5398},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":5400,"metaTitle":232,"metaDescription":233,"mainTitle":5401,"subtitle":252,"heroImage":5416,"ctaButton":275,"ctaLink":276},[231],{"data":5402,"content":5403,"nodeType":74},{},[5404,5410],{"data":5405,"content":5406,"nodeType":244},{},[5407],{"data":5408,"marks":5409,"value":243,"nodeType":82},{},[],{"data":5411,"content":5412,"nodeType":87},{},[5413],{"data":5414,"marks":5415,"value":251,"nodeType":82},{},[],{"metadata":5417,"sys":5420,"fields":5425},{"tags":5418,"concepts":5419},[],[],{"space":5421,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":5423,"publishedVersion":62,"revision":44,"locale":29},{"sys":5422},{"type":12,"linkType":13,"id":14},{"sys":5424},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":5426},{"url":267,"details":5427,"fileName":273,"contentType":274},{"size":269,"image":5428},{"width":271,"height":272},{"sys":5430,"fields":5433},{"id":5431,"createdAt":5432},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":5434,"slug":5435,"articleIntro":5434,"category":5436},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[5437],{"metadata":5438,"sys":5441,"fields":5448},{"tags":5439,"concepts":5440},[],[],{"space":5442,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":5444,"publishedVersion":222,"revision":62,"contentType":5446,"locale":29},{"sys":5443},{"type":12,"linkType":13,"id":14},{"sys":5445},{"id":21,"type":12,"linkType":22},{"sys":5447},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":5449,"metaTitle":232,"metaDescription":233,"mainTitle":5450,"subtitle":252,"heroImage":5465,"ctaButton":275,"ctaLink":276},[231],{"data":5451,"content":5452,"nodeType":74},{},[5453,5459],{"data":5454,"content":5455,"nodeType":244},{},[5456],{"data":5457,"marks":5458,"value":243,"nodeType":82},{},[],{"data":5460,"content":5461,"nodeType":87},{},[5462],{"data":5463,"marks":5464,"value":251,"nodeType":82},{},[],{"metadata":5466,"sys":5469,"fields":5474},{"tags":5467,"concepts":5468},[],[],{"space":5470,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":5472,"publishedVersion":62,"revision":44,"locale":29},{"sys":5471},{"type":12,"linkType":13,"id":14},{"sys":5473},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":5475},{"url":267,"details":5476,"fileName":273,"contentType":274},{"size":269,"image":5477},{"width":271,"height":272},{"sys":5479,"fields":5482},{"id":5480,"createdAt":5481},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":5483,"slug":5484,"articleIntro":5483,"category":5485},"2185 - Cheptel","compte-2185-cheptel",[5486],{"metadata":5487,"sys":5490,"fields":5497},{"tags":5488,"concepts":5489},[],[],{"space":5491,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":5493,"publishedVersion":222,"revision":62,"contentType":5495,"locale":29},{"sys":5492},{"type":12,"linkType":13,"id":14},{"sys":5494},{"id":21,"type":12,"linkType":22},{"sys":5496},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":5498,"metaTitle":232,"metaDescription":233,"mainTitle":5499,"subtitle":252,"heroImage":5514,"ctaButton":275,"ctaLink":276},[231],{"data":5500,"content":5501,"nodeType":74},{},[5502,5508],{"data":5503,"content":5504,"nodeType":244},{},[5505],{"data":5506,"marks":5507,"value":243,"nodeType":82},{},[],{"data":5509,"content":5510,"nodeType":87},{},[5511],{"data":5512,"marks":5513,"value":251,"nodeType":82},{},[],{"metadata":5515,"sys":5518,"fields":5523},{"tags":5516,"concepts":5517},[],[],{"space":5519,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":5521,"publishedVersion":62,"revision":44,"locale":29},{"sys":5520},{"type":12,"linkType":13,"id":14},{"sys":5522},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":5524},{"url":267,"details":5525,"fileName":273,"contentType":274},{"size":269,"image":5526},{"width":271,"height":272},{"sys":5528,"fields":5531},{"id":5529,"createdAt":5530},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":5532,"slug":5533,"articleIntro":5532,"category":5534},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[5535],{"metadata":5536,"sys":5539,"fields":5546},{"tags":5537,"concepts":5538},[],[],{"space":5540,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":5542,"publishedVersion":222,"revision":62,"contentType":5544,"locale":29},{"sys":5541},{"type":12,"linkType":13,"id":14},{"sys":5543},{"id":21,"type":12,"linkType":22},{"sys":5545},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":5547,"metaTitle":232,"metaDescription":233,"mainTitle":5548,"subtitle":252,"heroImage":5563,"ctaButton":275,"ctaLink":276},[231],{"data":5549,"content":5550,"nodeType":74},{},[5551,5557],{"data":5552,"content":5553,"nodeType":244},{},[5554],{"data":5555,"marks":5556,"value":243,"nodeType":82},{},[],{"data":5558,"content":5559,"nodeType":87},{},[5560],{"data":5561,"marks":5562,"value":251,"nodeType":82},{},[],{"metadata":5564,"sys":5567,"fields":5572},{"tags":5565,"concepts":5566},[],[],{"space":5568,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":5570,"publishedVersion":62,"revision":44,"locale":29},{"sys":5569},{"type":12,"linkType":13,"id":14},{"sys":5571},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":5573},{"url":267,"details":5574,"fileName":273,"contentType":274},{"size":269,"image":5575},{"width":271,"height":272},{"sys":5577,"fields":5580},{"id":5578,"createdAt":5579},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":5581,"slug":5582,"articleIntro":5581,"category":5583},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[5584],{"metadata":5585,"sys":5588,"fields":5595},{"tags":5586,"concepts":5587},[],[],{"space":5589,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":5591,"publishedVersion":222,"revision":62,"contentType":5593,"locale":29},{"sys":5590},{"type":12,"linkType":13,"id":14},{"sys":5592},{"id":21,"type":12,"linkType":22},{"sys":5594},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":5596,"metaTitle":232,"metaDescription":233,"mainTitle":5597,"subtitle":252,"heroImage":5612,"ctaButton":275,"ctaLink":276},[231],{"data":5598,"content":5599,"nodeType":74},{},[5600,5606],{"data":5601,"content":5602,"nodeType":244},{},[5603],{"data":5604,"marks":5605,"value":243,"nodeType":82},{},[],{"data":5607,"content":5608,"nodeType":87},{},[5609],{"data":5610,"marks":5611,"value":251,"nodeType":82},{},[],{"metadata":5613,"sys":5616,"fields":5621},{"tags":5614,"concepts":5615},[],[],{"space":5617,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":5619,"publishedVersion":62,"revision":44,"locale":29},{"sys":5618},{"type":12,"linkType":13,"id":14},{"sys":5620},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":5622},{"url":267,"details":5623,"fileName":273,"contentType":274},{"size":269,"image":5624},{"width":271,"height":272},{"sys":5626,"fields":5629},{"id":5627,"createdAt":5628},"2AsCehfNKF5belxwySwOk8","2025-05-27T13:57:19.087Z",{"title":5630,"slug":5631,"articleIntro":5630,"category":5632},"2611 - Actions","compte-2611-actions",[5633],{"metadata":5634,"sys":5637,"fields":5644},{"tags":5635,"concepts":5636},[],[],{"space":5638,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":5640,"publishedVersion":222,"revision":62,"contentType":5642,"locale":29},{"sys":5639},{"type":12,"linkType":13,"id":14},{"sys":5641},{"id":21,"type":12,"linkType":22},{"sys":5643},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":5645,"metaTitle":232,"metaDescription":233,"mainTitle":5646,"subtitle":252,"heroImage":5661,"ctaButton":275,"ctaLink":276},[231],{"data":5647,"content":5648,"nodeType":74},{},[5649,5655],{"data":5650,"content":5651,"nodeType":244},{},[5652],{"data":5653,"marks":5654,"value":243,"nodeType":82},{},[],{"data":5656,"content":5657,"nodeType":87},{},[5658],{"data":5659,"marks":5660,"value":251,"nodeType":82},{},[],{"metadata":5662,"sys":5665,"fields":5670},{"tags":5663,"concepts":5664},[],[],{"space":5666,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":5668,"publishedVersion":62,"revision":44,"locale":29},{"sys":5667},{"type":12,"linkType":13,"id":14},{"sys":5669},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":5671},{"url":267,"details":5672,"fileName":273,"contentType":274},{"size":269,"image":5673},{"width":271,"height":272},{"sys":5675,"fields":5678},{"id":5676,"createdAt":5677},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":5679,"slug":5680,"articleIntro":5679,"category":5681},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[5682],{"metadata":5683,"sys":5686,"fields":5693},{"tags":5684,"concepts":5685},[],[],{"space":5687,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":5689,"publishedVersion":222,"revision":62,"contentType":5691,"locale":29},{"sys":5688},{"type":12,"linkType":13,"id":14},{"sys":5690},{"id":21,"type":12,"linkType":22},{"sys":5692},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":5694,"metaTitle":232,"metaDescription":233,"mainTitle":5695,"subtitle":252,"heroImage":5710,"ctaButton":275,"ctaLink":276},[231],{"data":5696,"content":5697,"nodeType":74},{},[5698,5704],{"data":5699,"content":5700,"nodeType":244},{},[5701],{"data":5702,"marks":5703,"value":243,"nodeType":82},{},[],{"data":5705,"content":5706,"nodeType":87},{},[5707],{"data":5708,"marks":5709,"value":251,"nodeType":82},{},[],{"metadata":5711,"sys":5714,"fields":5719},{"tags":5712,"concepts":5713},[],[],{"space":5715,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":5717,"publishedVersion":62,"revision":44,"locale":29},{"sys":5716},{"type":12,"linkType":13,"id":14},{"sys":5718},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":5720},{"url":267,"details":5721,"fileName":273,"contentType":274},{"size":269,"image":5722},{"width":271,"height":272},{"sys":5724,"fields":5727},{"id":5725,"createdAt":5726},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":5728,"slug":5729,"articleIntro":5728,"category":5730},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[5731],{"metadata":5732,"sys":5735,"fields":5742},{"tags":5733,"concepts":5734},[],[],{"space":5736,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":5738,"publishedVersion":222,"revision":62,"contentType":5740,"locale":29},{"sys":5737},{"type":12,"linkType":13,"id":14},{"sys":5739},{"id":21,"type":12,"linkType":22},{"sys":5741},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":5743,"metaTitle":232,"metaDescription":233,"mainTitle":5744,"subtitle":252,"heroImage":5759,"ctaButton":275,"ctaLink":276},[231],{"data":5745,"content":5746,"nodeType":74},{},[5747,5753],{"data":5748,"content":5749,"nodeType":244},{},[5750],{"data":5751,"marks":5752,"value":243,"nodeType":82},{},[],{"data":5754,"content":5755,"nodeType":87},{},[5756],{"data":5757,"marks":5758,"value":251,"nodeType":82},{},[],{"metadata":5760,"sys":5763,"fields":5768},{"tags":5761,"concepts":5762},[],[],{"space":5764,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":5766,"publishedVersion":62,"revision":44,"locale":29},{"sys":5765},{"type":12,"linkType":13,"id":14},{"sys":5767},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":5769},{"url":267,"details":5770,"fileName":273,"contentType":274},{"size":269,"image":5771},{"width":271,"height":272},{"sys":5773,"fields":5776},{"id":5774,"createdAt":5775},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":5777,"slug":5778,"articleIntro":-1,"category":5779},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[5780],{"metadata":5781,"sys":5784,"fields":5791},{"tags":5782,"concepts":5783},[],[],{"space":5785,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":5787,"publishedVersion":222,"revision":62,"contentType":5789,"locale":29},{"sys":5786},{"type":12,"linkType":13,"id":14},{"sys":5788},{"id":21,"type":12,"linkType":22},{"sys":5790},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":5792,"metaTitle":232,"metaDescription":233,"mainTitle":5793,"subtitle":252,"heroImage":5808,"ctaButton":275,"ctaLink":276},[231],{"data":5794,"content":5795,"nodeType":74},{},[5796,5802],{"data":5797,"content":5798,"nodeType":244},{},[5799],{"data":5800,"marks":5801,"value":243,"nodeType":82},{},[],{"data":5803,"content":5804,"nodeType":87},{},[5805],{"data":5806,"marks":5807,"value":251,"nodeType":82},{},[],{"metadata":5809,"sys":5812,"fields":5817},{"tags":5810,"concepts":5811},[],[],{"space":5813,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":5815,"publishedVersion":62,"revision":44,"locale":29},{"sys":5814},{"type":12,"linkType":13,"id":14},{"sys":5816},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":5818},{"url":267,"details":5819,"fileName":273,"contentType":274},{"size":269,"image":5820},{"width":271,"height":272},{"sys":5822,"fields":5825},{"id":5823,"createdAt":5824},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":5826,"slug":5827,"articleIntro":5826,"category":5828},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[5829],{"metadata":5830,"sys":5833,"fields":5840},{"tags":5831,"concepts":5832},[],[],{"space":5834,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":5836,"publishedVersion":222,"revision":62,"contentType":5838,"locale":29},{"sys":5835},{"type":12,"linkType":13,"id":14},{"sys":5837},{"id":21,"type":12,"linkType":22},{"sys":5839},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":5841,"metaTitle":232,"metaDescription":233,"mainTitle":5842,"subtitle":252,"heroImage":5857,"ctaButton":275,"ctaLink":276},[231],{"data":5843,"content":5844,"nodeType":74},{},[5845,5851],{"data":5846,"content":5847,"nodeType":244},{},[5848],{"data":5849,"marks":5850,"value":243,"nodeType":82},{},[],{"data":5852,"content":5853,"nodeType":87},{},[5854],{"data":5855,"marks":5856,"value":251,"nodeType":82},{},[],{"metadata":5858,"sys":5861,"fields":5866},{"tags":5859,"concepts":5860},[],[],{"space":5862,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":5864,"publishedVersion":62,"revision":44,"locale":29},{"sys":5863},{"type":12,"linkType":13,"id":14},{"sys":5865},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":5867},{"url":267,"details":5868,"fileName":273,"contentType":274},{"size":269,"image":5869},{"width":271,"height":272},{"sys":5871,"fields":5874},{"id":5872,"createdAt":5873},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":5875,"slug":5876,"articleIntro":5875,"category":5877},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[5878],{"metadata":5879,"sys":5882,"fields":5889},{"tags":5880,"concepts":5881},[],[],{"space":5883,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":5885,"publishedVersion":222,"revision":62,"contentType":5887,"locale":29},{"sys":5884},{"type":12,"linkType":13,"id":14},{"sys":5886},{"id":21,"type":12,"linkType":22},{"sys":5888},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":5890,"metaTitle":232,"metaDescription":233,"mainTitle":5891,"subtitle":252,"heroImage":5906,"ctaButton":275,"ctaLink":276},[231],{"data":5892,"content":5893,"nodeType":74},{},[5894,5900],{"data":5895,"content":5896,"nodeType":244},{},[5897],{"data":5898,"marks":5899,"value":243,"nodeType":82},{},[],{"data":5901,"content":5902,"nodeType":87},{},[5903],{"data":5904,"marks":5905,"value":251,"nodeType":82},{},[],{"metadata":5907,"sys":5910,"fields":5915},{"tags":5908,"concepts":5909},[],[],{"space":5911,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":5913,"publishedVersion":62,"revision":44,"locale":29},{"sys":5912},{"type":12,"linkType":13,"id":14},{"sys":5914},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":5916},{"url":267,"details":5917,"fileName":273,"contentType":274},{"size":269,"image":5918},{"width":271,"height":272},{"sys":5920,"fields":5923},{"id":5921,"createdAt":5922},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":5924,"slug":5925,"articleIntro":5926,"category":5927},"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.",[5928],{"metadata":5929,"sys":5932,"fields":5939},{"tags":5930,"concepts":5931},[],[],{"space":5933,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":5935,"publishedVersion":222,"revision":62,"contentType":5937,"locale":29},{"sys":5934},{"type":12,"linkType":13,"id":14},{"sys":5936},{"id":21,"type":12,"linkType":22},{"sys":5938},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":5940,"metaTitle":232,"metaDescription":233,"mainTitle":5941,"subtitle":252,"heroImage":5956,"ctaButton":275,"ctaLink":276},[231],{"data":5942,"content":5943,"nodeType":74},{},[5944,5950],{"data":5945,"content":5946,"nodeType":244},{},[5947],{"data":5948,"marks":5949,"value":243,"nodeType":82},{},[],{"data":5951,"content":5952,"nodeType":87},{},[5953],{"data":5954,"marks":5955,"value":251,"nodeType":82},{},[],{"metadata":5957,"sys":5960,"fields":5965},{"tags":5958,"concepts":5959},[],[],{"space":5961,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":5963,"publishedVersion":62,"revision":44,"locale":29},{"sys":5962},{"type":12,"linkType":13,"id":14},{"sys":5964},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":5966},{"url":267,"details":5967,"fileName":273,"contentType":274},{"size":269,"image":5968},{"width":271,"height":272},{"sys":5970,"fields":5973},{"id":5971,"createdAt":5972},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":5974,"slug":5975,"articleIntro":5974,"category":5976},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[5977],{"metadata":5978,"sys":5981,"fields":5988},{"tags":5979,"concepts":5980},[],[],{"space":5982,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":5984,"publishedVersion":222,"revision":62,"contentType":5986,"locale":29},{"sys":5983},{"type":12,"linkType":13,"id":14},{"sys":5985},{"id":21,"type":12,"linkType":22},{"sys":5987},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":5989,"metaTitle":232,"metaDescription":233,"mainTitle":5990,"subtitle":252,"heroImage":6005,"ctaButton":275,"ctaLink":276},[231],{"data":5991,"content":5992,"nodeType":74},{},[5993,5999],{"data":5994,"content":5995,"nodeType":244},{},[5996],{"data":5997,"marks":5998,"value":243,"nodeType":82},{},[],{"data":6000,"content":6001,"nodeType":87},{},[6002],{"data":6003,"marks":6004,"value":251,"nodeType":82},{},[],{"metadata":6006,"sys":6009,"fields":6014},{"tags":6007,"concepts":6008},[],[],{"space":6010,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":6012,"publishedVersion":62,"revision":44,"locale":29},{"sys":6011},{"type":12,"linkType":13,"id":14},{"sys":6013},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":6015},{"url":267,"details":6016,"fileName":273,"contentType":274},{"size":269,"image":6017},{"width":271,"height":272},{"sys":6019,"fields":6022},{"id":6020,"createdAt":6021},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":6023,"slug":6024,"articleIntro":6023,"category":6025},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[6026],{"metadata":6027,"sys":6030,"fields":6037},{"tags":6028,"concepts":6029},[],[],{"space":6031,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":6033,"publishedVersion":222,"revision":62,"contentType":6035,"locale":29},{"sys":6032},{"type":12,"linkType":13,"id":14},{"sys":6034},{"id":21,"type":12,"linkType":22},{"sys":6036},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":6038,"metaTitle":232,"metaDescription":233,"mainTitle":6039,"subtitle":252,"heroImage":6054,"ctaButton":275,"ctaLink":276},[231],{"data":6040,"content":6041,"nodeType":74},{},[6042,6048],{"data":6043,"content":6044,"nodeType":244},{},[6045],{"data":6046,"marks":6047,"value":243,"nodeType":82},{},[],{"data":6049,"content":6050,"nodeType":87},{},[6051],{"data":6052,"marks":6053,"value":251,"nodeType":82},{},[],{"metadata":6055,"sys":6058,"fields":6063},{"tags":6056,"concepts":6057},[],[],{"space":6059,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":6061,"publishedVersion":62,"revision":44,"locale":29},{"sys":6060},{"type":12,"linkType":13,"id":14},{"sys":6062},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":6064},{"url":267,"details":6065,"fileName":273,"contentType":274},{"size":269,"image":6066},{"width":271,"height":272},{"sys":6068,"fields":6071},{"id":6069,"createdAt":6070},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":6072,"slug":6073,"articleIntro":6072,"category":6074},"618 - Divers","compte-618-divers",[6075],{"metadata":6076,"sys":6079,"fields":6086},{"tags":6077,"concepts":6078},[],[],{"space":6080,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":6082,"publishedVersion":222,"revision":62,"contentType":6084,"locale":29},{"sys":6081},{"type":12,"linkType":13,"id":14},{"sys":6083},{"id":21,"type":12,"linkType":22},{"sys":6085},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":6087,"metaTitle":232,"metaDescription":233,"mainTitle":6088,"subtitle":252,"heroImage":6103,"ctaButton":275,"ctaLink":276},[231],{"data":6089,"content":6090,"nodeType":74},{},[6091,6097],{"data":6092,"content":6093,"nodeType":244},{},[6094],{"data":6095,"marks":6096,"value":243,"nodeType":82},{},[],{"data":6098,"content":6099,"nodeType":87},{},[6100],{"data":6101,"marks":6102,"value":251,"nodeType":82},{},[],{"metadata":6104,"sys":6107,"fields":6112},{"tags":6105,"concepts":6106},[],[],{"space":6108,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":6110,"publishedVersion":62,"revision":44,"locale":29},{"sys":6109},{"type":12,"linkType":13,"id":14},{"sys":6111},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":6113},{"url":267,"details":6114,"fileName":273,"contentType":274},{"size":269,"image":6115},{"width":271,"height":272},{"sys":6117,"fields":6120},{"id":6118,"createdAt":6119},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":6121,"slug":6122,"articleIntro":-1,"category":6123},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[6124],{"metadata":6125,"sys":6128,"fields":6135},{"tags":6126,"concepts":6127},[],[],{"space":6129,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":6131,"publishedVersion":222,"revision":62,"contentType":6133,"locale":29},{"sys":6130},{"type":12,"linkType":13,"id":14},{"sys":6132},{"id":21,"type":12,"linkType":22},{"sys":6134},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":6136,"metaTitle":232,"metaDescription":233,"mainTitle":6137,"subtitle":252,"heroImage":6152,"ctaButton":275,"ctaLink":276},[231],{"data":6138,"content":6139,"nodeType":74},{},[6140,6146],{"data":6141,"content":6142,"nodeType":244},{},[6143],{"data":6144,"marks":6145,"value":243,"nodeType":82},{},[],{"data":6147,"content":6148,"nodeType":87},{},[6149],{"data":6150,"marks":6151,"value":251,"nodeType":82},{},[],{"metadata":6153,"sys":6156,"fields":6161},{"tags":6154,"concepts":6155},[],[],{"space":6157,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":6159,"publishedVersion":62,"revision":44,"locale":29},{"sys":6158},{"type":12,"linkType":13,"id":14},{"sys":6160},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":6162},{"url":267,"details":6163,"fileName":273,"contentType":274},{"size":269,"image":6164},{"width":271,"height":272},{"sys":6166,"fields":6169},{"id":6167,"createdAt":6168},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":6170,"slug":6171,"articleIntro":6170,"category":6172},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[6173],{"metadata":6174,"sys":6177,"fields":6184},{"tags":6175,"concepts":6176},[],[],{"space":6178,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":6180,"publishedVersion":222,"revision":62,"contentType":6182,"locale":29},{"sys":6179},{"type":12,"linkType":13,"id":14},{"sys":6181},{"id":21,"type":12,"linkType":22},{"sys":6183},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":6185,"metaTitle":232,"metaDescription":233,"mainTitle":6186,"subtitle":252,"heroImage":6201,"ctaButton":275,"ctaLink":276},[231],{"data":6187,"content":6188,"nodeType":74},{},[6189,6195],{"data":6190,"content":6191,"nodeType":244},{},[6192],{"data":6193,"marks":6194,"value":243,"nodeType":82},{},[],{"data":6196,"content":6197,"nodeType":87},{},[6198],{"data":6199,"marks":6200,"value":251,"nodeType":82},{},[],{"metadata":6202,"sys":6205,"fields":6210},{"tags":6203,"concepts":6204},[],[],{"space":6206,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":6208,"publishedVersion":62,"revision":44,"locale":29},{"sys":6207},{"type":12,"linkType":13,"id":14},{"sys":6209},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":6211},{"url":267,"details":6212,"fileName":273,"contentType":274},{"size":269,"image":6213},{"width":271,"height":272},{"sys":6215,"fields":6218},{"id":6216,"createdAt":6217},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":6219,"slug":6220,"articleIntro":-1,"category":6221},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[6222],{"metadata":6223,"sys":6226,"fields":6233},{"tags":6224,"concepts":6225},[],[],{"space":6227,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":6229,"publishedVersion":222,"revision":62,"contentType":6231,"locale":29},{"sys":6228},{"type":12,"linkType":13,"id":14},{"sys":6230},{"id":21,"type":12,"linkType":22},{"sys":6232},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":6234,"metaTitle":232,"metaDescription":233,"mainTitle":6235,"subtitle":252,"heroImage":6250,"ctaButton":275,"ctaLink":276},[231],{"data":6236,"content":6237,"nodeType":74},{},[6238,6244],{"data":6239,"content":6240,"nodeType":244},{},[6241],{"data":6242,"marks":6243,"value":243,"nodeType":82},{},[],{"data":6245,"content":6246,"nodeType":87},{},[6247],{"data":6248,"marks":6249,"value":251,"nodeType":82},{},[],{"metadata":6251,"sys":6254,"fields":6259},{"tags":6252,"concepts":6253},[],[],{"space":6255,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":6257,"publishedVersion":62,"revision":44,"locale":29},{"sys":6256},{"type":12,"linkType":13,"id":14},{"sys":6258},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":6260},{"url":267,"details":6261,"fileName":273,"contentType":274},{"size":269,"image":6262},{"width":271,"height":272},{"sys":6264,"fields":6267},{"id":6265,"createdAt":6266},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":6268,"slug":6269,"articleIntro":6268,"category":6270},"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",[6271],{"metadata":6272,"sys":6275,"fields":6282},{"tags":6273,"concepts":6274},[],[],{"space":6276,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":6278,"publishedVersion":222,"revision":62,"contentType":6280,"locale":29},{"sys":6277},{"type":12,"linkType":13,"id":14},{"sys":6279},{"id":21,"type":12,"linkType":22},{"sys":6281},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":6283,"metaTitle":232,"metaDescription":233,"mainTitle":6284,"subtitle":252,"heroImage":6299,"ctaButton":275,"ctaLink":276},[231],{"data":6285,"content":6286,"nodeType":74},{},[6287,6293],{"data":6288,"content":6289,"nodeType":244},{},[6290],{"data":6291,"marks":6292,"value":243,"nodeType":82},{},[],{"data":6294,"content":6295,"nodeType":87},{},[6296],{"data":6297,"marks":6298,"value":251,"nodeType":82},{},[],{"metadata":6300,"sys":6303,"fields":6308},{"tags":6301,"concepts":6302},[],[],{"space":6304,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":6306,"publishedVersion":62,"revision":44,"locale":29},{"sys":6305},{"type":12,"linkType":13,"id":14},{"sys":6307},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":6309},{"url":267,"details":6310,"fileName":273,"contentType":274},{"size":269,"image":6311},{"width":271,"height":272},{"sys":6313,"fields":6316},{"id":6314,"createdAt":6315},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":6317,"slug":6318,"articleIntro":6317,"category":6319},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[6320],{"metadata":6321,"sys":6324,"fields":6331},{"tags":6322,"concepts":6323},[],[],{"space":6325,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":6327,"publishedVersion":222,"revision":62,"contentType":6329,"locale":29},{"sys":6326},{"type":12,"linkType":13,"id":14},{"sys":6328},{"id":21,"type":12,"linkType":22},{"sys":6330},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":6332,"metaTitle":232,"metaDescription":233,"mainTitle":6333,"subtitle":252,"heroImage":6348,"ctaButton":275,"ctaLink":276},[231],{"data":6334,"content":6335,"nodeType":74},{},[6336,6342],{"data":6337,"content":6338,"nodeType":244},{},[6339],{"data":6340,"marks":6341,"value":243,"nodeType":82},{},[],{"data":6343,"content":6344,"nodeType":87},{},[6345],{"data":6346,"marks":6347,"value":251,"nodeType":82},{},[],{"metadata":6349,"sys":6352,"fields":6357},{"tags":6350,"concepts":6351},[],[],{"space":6353,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":6355,"publishedVersion":62,"revision":44,"locale":29},{"sys":6354},{"type":12,"linkType":13,"id":14},{"sys":6356},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":6358},{"url":267,"details":6359,"fileName":273,"contentType":274},{"size":269,"image":6360},{"width":271,"height":272},{"sys":6362,"fields":6365},{"id":6363,"createdAt":6364},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":6366,"slug":6367,"articleIntro":-1,"category":6368},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[6369],{"metadata":6370,"sys":6373,"fields":6380},{"tags":6371,"concepts":6372},[],[],{"space":6374,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":6376,"publishedVersion":222,"revision":62,"contentType":6378,"locale":29},{"sys":6375},{"type":12,"linkType":13,"id":14},{"sys":6377},{"id":21,"type":12,"linkType":22},{"sys":6379},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":6381,"metaTitle":232,"metaDescription":233,"mainTitle":6382,"subtitle":252,"heroImage":6397,"ctaButton":275,"ctaLink":276},[231],{"data":6383,"content":6384,"nodeType":74},{},[6385,6391],{"data":6386,"content":6387,"nodeType":244},{},[6388],{"data":6389,"marks":6390,"value":243,"nodeType":82},{},[],{"data":6392,"content":6393,"nodeType":87},{},[6394],{"data":6395,"marks":6396,"value":251,"nodeType":82},{},[],{"metadata":6398,"sys":6401,"fields":6406},{"tags":6399,"concepts":6400},[],[],{"space":6402,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":6404,"publishedVersion":62,"revision":44,"locale":29},{"sys":6403},{"type":12,"linkType":13,"id":14},{"sys":6405},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":6407},{"url":267,"details":6408,"fileName":273,"contentType":274},{"size":269,"image":6409},{"width":271,"height":272},{"sys":6411,"fields":6414},{"id":6412,"createdAt":6413},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":6415,"slug":6416,"articleIntro":6415,"category":6417},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[6418],{"metadata":6419,"sys":6422,"fields":6429},{"tags":6420,"concepts":6421},[],[],{"space":6423,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":6425,"publishedVersion":222,"revision":62,"contentType":6427,"locale":29},{"sys":6424},{"type":12,"linkType":13,"id":14},{"sys":6426},{"id":21,"type":12,"linkType":22},{"sys":6428},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":6430,"metaTitle":232,"metaDescription":233,"mainTitle":6431,"subtitle":252,"heroImage":6446,"ctaButton":275,"ctaLink":276},[231],{"data":6432,"content":6433,"nodeType":74},{},[6434,6440],{"data":6435,"content":6436,"nodeType":244},{},[6437],{"data":6438,"marks":6439,"value":243,"nodeType":82},{},[],{"data":6441,"content":6442,"nodeType":87},{},[6443],{"data":6444,"marks":6445,"value":251,"nodeType":82},{},[],{"metadata":6447,"sys":6450,"fields":6455},{"tags":6448,"concepts":6449},[],[],{"space":6451,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":6453,"publishedVersion":62,"revision":44,"locale":29},{"sys":6452},{"type":12,"linkType":13,"id":14},{"sys":6454},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":6456},{"url":267,"details":6457,"fileName":273,"contentType":274},{"size":269,"image":6458},{"width":271,"height":272},{"sys":6460,"fields":6463},{"id":6461,"createdAt":6462},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":6464,"slug":6465,"articleIntro":6464,"category":6466},"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",[6467],{"metadata":6468,"sys":6471,"fields":6478},{"tags":6469,"concepts":6470},[],[],{"space":6472,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":6474,"publishedVersion":222,"revision":62,"contentType":6476,"locale":29},{"sys":6473},{"type":12,"linkType":13,"id":14},{"sys":6475},{"id":21,"type":12,"linkType":22},{"sys":6477},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":6479,"metaTitle":232,"metaDescription":233,"mainTitle":6480,"subtitle":252,"heroImage":6495,"ctaButton":275,"ctaLink":276},[231],{"data":6481,"content":6482,"nodeType":74},{},[6483,6489],{"data":6484,"content":6485,"nodeType":244},{},[6486],{"data":6487,"marks":6488,"value":243,"nodeType":82},{},[],{"data":6490,"content":6491,"nodeType":87},{},[6492],{"data":6493,"marks":6494,"value":251,"nodeType":82},{},[],{"metadata":6496,"sys":6499,"fields":6504},{"tags":6497,"concepts":6498},[],[],{"space":6500,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":6502,"publishedVersion":62,"revision":44,"locale":29},{"sys":6501},{"type":12,"linkType":13,"id":14},{"sys":6503},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":6505},{"url":267,"details":6506,"fileName":273,"contentType":274},{"size":269,"image":6507},{"width":271,"height":272},{"sys":6509,"fields":6512},{"id":6510,"createdAt":6511},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":6513,"slug":6514,"articleIntro":6513,"category":6515},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[6516],{"metadata":6517,"sys":6520,"fields":6527},{"tags":6518,"concepts":6519},[],[],{"space":6521,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":6523,"publishedVersion":222,"revision":62,"contentType":6525,"locale":29},{"sys":6522},{"type":12,"linkType":13,"id":14},{"sys":6524},{"id":21,"type":12,"linkType":22},{"sys":6526},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":6528,"metaTitle":232,"metaDescription":233,"mainTitle":6529,"subtitle":252,"heroImage":6544,"ctaButton":275,"ctaLink":276},[231],{"data":6530,"content":6531,"nodeType":74},{},[6532,6538],{"data":6533,"content":6534,"nodeType":244},{},[6535],{"data":6536,"marks":6537,"value":243,"nodeType":82},{},[],{"data":6539,"content":6540,"nodeType":87},{},[6541],{"data":6542,"marks":6543,"value":251,"nodeType":82},{},[],{"metadata":6545,"sys":6548,"fields":6553},{"tags":6546,"concepts":6547},[],[],{"space":6549,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":6551,"publishedVersion":62,"revision":44,"locale":29},{"sys":6550},{"type":12,"linkType":13,"id":14},{"sys":6552},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":6554},{"url":267,"details":6555,"fileName":273,"contentType":274},{"size":269,"image":6556},{"width":271,"height":272},{"sys":6558,"fields":6561},{"id":6559,"createdAt":6560},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":6562,"slug":6563,"articleIntro":6562,"category":6564},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[6565],{"metadata":6566,"sys":6569,"fields":6576},{"tags":6567,"concepts":6568},[],[],{"space":6570,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":6572,"publishedVersion":222,"revision":62,"contentType":6574,"locale":29},{"sys":6571},{"type":12,"linkType":13,"id":14},{"sys":6573},{"id":21,"type":12,"linkType":22},{"sys":6575},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":6577,"metaTitle":232,"metaDescription":233,"mainTitle":6578,"subtitle":252,"heroImage":6593,"ctaButton":275,"ctaLink":276},[231],{"data":6579,"content":6580,"nodeType":74},{},[6581,6587],{"data":6582,"content":6583,"nodeType":244},{},[6584],{"data":6585,"marks":6586,"value":243,"nodeType":82},{},[],{"data":6588,"content":6589,"nodeType":87},{},[6590],{"data":6591,"marks":6592,"value":251,"nodeType":82},{},[],{"metadata":6594,"sys":6597,"fields":6602},{"tags":6595,"concepts":6596},[],[],{"space":6598,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":6600,"publishedVersion":62,"revision":44,"locale":29},{"sys":6599},{"type":12,"linkType":13,"id":14},{"sys":6601},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":6603},{"url":267,"details":6604,"fileName":273,"contentType":274},{"size":269,"image":6605},{"width":271,"height":272},{"sys":6607,"fields":6610},{"id":6608,"createdAt":6609},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":6611,"slug":6612,"articleIntro":6611,"category":6613},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[6614],{"metadata":6615,"sys":6618,"fields":6625},{"tags":6616,"concepts":6617},[],[],{"space":6619,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":6621,"publishedVersion":222,"revision":62,"contentType":6623,"locale":29},{"sys":6620},{"type":12,"linkType":13,"id":14},{"sys":6622},{"id":21,"type":12,"linkType":22},{"sys":6624},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":6626,"metaTitle":232,"metaDescription":233,"mainTitle":6627,"subtitle":252,"heroImage":6642,"ctaButton":275,"ctaLink":276},[231],{"data":6628,"content":6629,"nodeType":74},{},[6630,6636],{"data":6631,"content":6632,"nodeType":244},{},[6633],{"data":6634,"marks":6635,"value":243,"nodeType":82},{},[],{"data":6637,"content":6638,"nodeType":87},{},[6639],{"data":6640,"marks":6641,"value":251,"nodeType":82},{},[],{"metadata":6643,"sys":6646,"fields":6651},{"tags":6644,"concepts":6645},[],[],{"space":6647,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":6649,"publishedVersion":62,"revision":44,"locale":29},{"sys":6648},{"type":12,"linkType":13,"id":14},{"sys":6650},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":6652},{"url":267,"details":6653,"fileName":273,"contentType":274},{"size":269,"image":6654},{"width":271,"height":272},{"sys":6656,"fields":6659},{"id":6657,"createdAt":6658},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":6660,"slug":6661,"articleIntro":-1,"category":6662},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[6663],{"metadata":6664,"sys":6667,"fields":6674},{"tags":6665,"concepts":6666},[],[],{"space":6668,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":6670,"publishedVersion":222,"revision":62,"contentType":6672,"locale":29},{"sys":6669},{"type":12,"linkType":13,"id":14},{"sys":6671},{"id":21,"type":12,"linkType":22},{"sys":6673},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":6675,"metaTitle":232,"metaDescription":233,"mainTitle":6676,"subtitle":252,"heroImage":6691,"ctaButton":275,"ctaLink":276},[231],{"data":6677,"content":6678,"nodeType":74},{},[6679,6685],{"data":6680,"content":6681,"nodeType":244},{},[6682],{"data":6683,"marks":6684,"value":243,"nodeType":82},{},[],{"data":6686,"content":6687,"nodeType":87},{},[6688],{"data":6689,"marks":6690,"value":251,"nodeType":82},{},[],{"metadata":6692,"sys":6695,"fields":6700},{"tags":6693,"concepts":6694},[],[],{"space":6696,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":6698,"publishedVersion":62,"revision":44,"locale":29},{"sys":6697},{"type":12,"linkType":13,"id":14},{"sys":6699},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":6701},{"url":267,"details":6702,"fileName":273,"contentType":274},{"size":269,"image":6703},{"width":271,"height":272},{"sys":6705,"fields":6708},{"id":6706,"createdAt":6707},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":6709,"slug":6710,"articleIntro":-1,"category":6711},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[6712],{"metadata":6713,"sys":6716,"fields":6723},{"tags":6714,"concepts":6715},[],[],{"space":6717,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":6719,"publishedVersion":222,"revision":62,"contentType":6721,"locale":29},{"sys":6718},{"type":12,"linkType":13,"id":14},{"sys":6720},{"id":21,"type":12,"linkType":22},{"sys":6722},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":6724,"metaTitle":232,"metaDescription":233,"mainTitle":6725,"subtitle":252,"heroImage":6740,"ctaButton":275,"ctaLink":276},[231],{"data":6726,"content":6727,"nodeType":74},{},[6728,6734],{"data":6729,"content":6730,"nodeType":244},{},[6731],{"data":6732,"marks":6733,"value":243,"nodeType":82},{},[],{"data":6735,"content":6736,"nodeType":87},{},[6737],{"data":6738,"marks":6739,"value":251,"nodeType":82},{},[],{"metadata":6741,"sys":6744,"fields":6749},{"tags":6742,"concepts":6743},[],[],{"space":6745,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":6747,"publishedVersion":62,"revision":44,"locale":29},{"sys":6746},{"type":12,"linkType":13,"id":14},{"sys":6748},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":6750},{"url":267,"details":6751,"fileName":273,"contentType":274},{"size":269,"image":6752},{"width":271,"height":272},{"sys":6754,"fields":6757},{"id":6755,"createdAt":6756},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":6758,"slug":6759,"articleIntro":6758,"category":6760},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[6761],{"metadata":6762,"sys":6765,"fields":6772},{"tags":6763,"concepts":6764},[],[],{"space":6766,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":6768,"publishedVersion":222,"revision":62,"contentType":6770,"locale":29},{"sys":6767},{"type":12,"linkType":13,"id":14},{"sys":6769},{"id":21,"type":12,"linkType":22},{"sys":6771},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":6773,"metaTitle":232,"metaDescription":233,"mainTitle":6774,"subtitle":252,"heroImage":6789,"ctaButton":275,"ctaLink":276},[231],{"data":6775,"content":6776,"nodeType":74},{},[6777,6783],{"data":6778,"content":6779,"nodeType":244},{},[6780],{"data":6781,"marks":6782,"value":243,"nodeType":82},{},[],{"data":6784,"content":6785,"nodeType":87},{},[6786],{"data":6787,"marks":6788,"value":251,"nodeType":82},{},[],{"metadata":6790,"sys":6793,"fields":6798},{"tags":6791,"concepts":6792},[],[],{"space":6794,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":6796,"publishedVersion":62,"revision":44,"locale":29},{"sys":6795},{"type":12,"linkType":13,"id":14},{"sys":6797},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":6799},{"url":267,"details":6800,"fileName":273,"contentType":274},{"size":269,"image":6801},{"width":271,"height":272},{"sys":6803,"fields":6806},{"id":6804,"createdAt":6805},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":6807,"slug":6808,"articleIntro":-1,"category":6809},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[6810],{"metadata":6811,"sys":6814,"fields":6821},{"tags":6812,"concepts":6813},[],[],{"space":6815,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":6817,"publishedVersion":222,"revision":62,"contentType":6819,"locale":29},{"sys":6816},{"type":12,"linkType":13,"id":14},{"sys":6818},{"id":21,"type":12,"linkType":22},{"sys":6820},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":6822,"metaTitle":232,"metaDescription":233,"mainTitle":6823,"subtitle":252,"heroImage":6838,"ctaButton":275,"ctaLink":276},[231],{"data":6824,"content":6825,"nodeType":74},{},[6826,6832],{"data":6827,"content":6828,"nodeType":244},{},[6829],{"data":6830,"marks":6831,"value":243,"nodeType":82},{},[],{"data":6833,"content":6834,"nodeType":87},{},[6835],{"data":6836,"marks":6837,"value":251,"nodeType":82},{},[],{"metadata":6839,"sys":6842,"fields":6847},{"tags":6840,"concepts":6841},[],[],{"space":6843,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":6845,"publishedVersion":62,"revision":44,"locale":29},{"sys":6844},{"type":12,"linkType":13,"id":14},{"sys":6846},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":6848},{"url":267,"details":6849,"fileName":273,"contentType":274},{"size":269,"image":6850},{"width":271,"height":272},{"sys":6852,"fields":6855},{"id":6853,"createdAt":6854},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":6856,"slug":6857,"articleIntro":6856,"category":6858},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[6859],{"metadata":6860,"sys":6863,"fields":6870},{"tags":6861,"concepts":6862},[],[],{"space":6864,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":6866,"publishedVersion":222,"revision":62,"contentType":6868,"locale":29},{"sys":6865},{"type":12,"linkType":13,"id":14},{"sys":6867},{"id":21,"type":12,"linkType":22},{"sys":6869},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":6871,"metaTitle":232,"metaDescription":233,"mainTitle":6872,"subtitle":252,"heroImage":6887,"ctaButton":275,"ctaLink":276},[231],{"data":6873,"content":6874,"nodeType":74},{},[6875,6881],{"data":6876,"content":6877,"nodeType":244},{},[6878],{"data":6879,"marks":6880,"value":243,"nodeType":82},{},[],{"data":6882,"content":6883,"nodeType":87},{},[6884],{"data":6885,"marks":6886,"value":251,"nodeType":82},{},[],{"metadata":6888,"sys":6891,"fields":6896},{"tags":6889,"concepts":6890},[],[],{"space":6892,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":6894,"publishedVersion":62,"revision":44,"locale":29},{"sys":6893},{"type":12,"linkType":13,"id":14},{"sys":6895},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":6897},{"url":267,"details":6898,"fileName":273,"contentType":274},{"size":269,"image":6899},{"width":271,"height":272},{"sys":6901,"fields":6904},{"id":6902,"createdAt":6903},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":6905,"slug":6906,"articleIntro":6905,"category":6907},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[6908],{"metadata":6909,"sys":6912,"fields":6919},{"tags":6910,"concepts":6911},[],[],{"space":6913,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":6915,"publishedVersion":222,"revision":62,"contentType":6917,"locale":29},{"sys":6914},{"type":12,"linkType":13,"id":14},{"sys":6916},{"id":21,"type":12,"linkType":22},{"sys":6918},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":6920,"metaTitle":232,"metaDescription":233,"mainTitle":6921,"subtitle":252,"heroImage":6936,"ctaButton":275,"ctaLink":276},[231],{"data":6922,"content":6923,"nodeType":74},{},[6924,6930],{"data":6925,"content":6926,"nodeType":244},{},[6927],{"data":6928,"marks":6929,"value":243,"nodeType":82},{},[],{"data":6931,"content":6932,"nodeType":87},{},[6933],{"data":6934,"marks":6935,"value":251,"nodeType":82},{},[],{"metadata":6937,"sys":6940,"fields":6945},{"tags":6938,"concepts":6939},[],[],{"space":6941,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":6943,"publishedVersion":62,"revision":44,"locale":29},{"sys":6942},{"type":12,"linkType":13,"id":14},{"sys":6944},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":6946},{"url":267,"details":6947,"fileName":273,"contentType":274},{"size":269,"image":6948},{"width":271,"height":272},{"sys":6950,"fields":6953},{"id":6951,"createdAt":6952},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":6954,"slug":6955,"articleIntro":6954,"category":6956},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[6957],{"metadata":6958,"sys":6961,"fields":6968},{"tags":6959,"concepts":6960},[],[],{"space":6962,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":6964,"publishedVersion":222,"revision":62,"contentType":6966,"locale":29},{"sys":6963},{"type":12,"linkType":13,"id":14},{"sys":6965},{"id":21,"type":12,"linkType":22},{"sys":6967},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":6969,"metaTitle":232,"metaDescription":233,"mainTitle":6970,"subtitle":252,"heroImage":6985,"ctaButton":275,"ctaLink":276},[231],{"data":6971,"content":6972,"nodeType":74},{},[6973,6979],{"data":6974,"content":6975,"nodeType":244},{},[6976],{"data":6977,"marks":6978,"value":243,"nodeType":82},{},[],{"data":6980,"content":6981,"nodeType":87},{},[6982],{"data":6983,"marks":6984,"value":251,"nodeType":82},{},[],{"metadata":6986,"sys":6989,"fields":6994},{"tags":6987,"concepts":6988},[],[],{"space":6990,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":6992,"publishedVersion":62,"revision":44,"locale":29},{"sys":6991},{"type":12,"linkType":13,"id":14},{"sys":6993},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":6995},{"url":267,"details":6996,"fileName":273,"contentType":274},{"size":269,"image":6997},{"width":271,"height":272},{"sys":6999,"fields":7002},{"id":7000,"createdAt":7001},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":7003,"slug":7004,"articleIntro":7003,"category":7005},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[7006],{"metadata":7007,"sys":7010,"fields":7017},{"tags":7008,"concepts":7009},[],[],{"space":7011,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":7013,"publishedVersion":222,"revision":62,"contentType":7015,"locale":29},{"sys":7012},{"type":12,"linkType":13,"id":14},{"sys":7014},{"id":21,"type":12,"linkType":22},{"sys":7016},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":7018,"metaTitle":232,"metaDescription":233,"mainTitle":7019,"subtitle":252,"heroImage":7034,"ctaButton":275,"ctaLink":276},[231],{"data":7020,"content":7021,"nodeType":74},{},[7022,7028],{"data":7023,"content":7024,"nodeType":244},{},[7025],{"data":7026,"marks":7027,"value":243,"nodeType":82},{},[],{"data":7029,"content":7030,"nodeType":87},{},[7031],{"data":7032,"marks":7033,"value":251,"nodeType":82},{},[],{"metadata":7035,"sys":7038,"fields":7043},{"tags":7036,"concepts":7037},[],[],{"space":7039,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":7041,"publishedVersion":62,"revision":44,"locale":29},{"sys":7040},{"type":12,"linkType":13,"id":14},{"sys":7042},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":7044},{"url":267,"details":7045,"fileName":273,"contentType":274},{"size":269,"image":7046},{"width":271,"height":272},{"sys":7048,"fields":7051},{"id":7049,"createdAt":7050},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":7052,"slug":7053,"articleIntro":7052,"category":7054},"475 - Comptes d'attente","compte-475-comptes-d-attente",[7055],{"metadata":7056,"sys":7059,"fields":7066},{"tags":7057,"concepts":7058},[],[],{"space":7060,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":7062,"publishedVersion":222,"revision":62,"contentType":7064,"locale":29},{"sys":7061},{"type":12,"linkType":13,"id":14},{"sys":7063},{"id":21,"type":12,"linkType":22},{"sys":7065},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":7067,"metaTitle":232,"metaDescription":233,"mainTitle":7068,"subtitle":252,"heroImage":7083,"ctaButton":275,"ctaLink":276},[231],{"data":7069,"content":7070,"nodeType":74},{},[7071,7077],{"data":7072,"content":7073,"nodeType":244},{},[7074],{"data":7075,"marks":7076,"value":243,"nodeType":82},{},[],{"data":7078,"content":7079,"nodeType":87},{},[7080],{"data":7081,"marks":7082,"value":251,"nodeType":82},{},[],{"metadata":7084,"sys":7087,"fields":7092},{"tags":7085,"concepts":7086},[],[],{"space":7088,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":7090,"publishedVersion":62,"revision":44,"locale":29},{"sys":7089},{"type":12,"linkType":13,"id":14},{"sys":7091},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":7093},{"url":267,"details":7094,"fileName":273,"contentType":274},{"size":269,"image":7095},{"width":271,"height":272},{"sys":7097,"fields":7100},{"id":7098,"createdAt":7099},"6Cyiu2vRN9DinrNv9tFLZe","2025-04-25T13:17:58.562Z",{"title":7101,"slug":7102,"articleIntro":7101,"category":7103},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[7104],{"metadata":7105,"sys":7108,"fields":7115},{"tags":7106,"concepts":7107},[],[],{"space":7109,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":7111,"publishedVersion":222,"revision":62,"contentType":7113,"locale":29},{"sys":7110},{"type":12,"linkType":13,"id":14},{"sys":7112},{"id":21,"type":12,"linkType":22},{"sys":7114},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":7116,"metaTitle":232,"metaDescription":233,"mainTitle":7117,"subtitle":252,"heroImage":7132,"ctaButton":275,"ctaLink":276},[231],{"data":7118,"content":7119,"nodeType":74},{},[7120,7126],{"data":7121,"content":7122,"nodeType":244},{},[7123],{"data":7124,"marks":7125,"value":243,"nodeType":82},{},[],{"data":7127,"content":7128,"nodeType":87},{},[7129],{"data":7130,"marks":7131,"value":251,"nodeType":82},{},[],{"metadata":7133,"sys":7136,"fields":7141},{"tags":7134,"concepts":7135},[],[],{"space":7137,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":7139,"publishedVersion":62,"revision":44,"locale":29},{"sys":7138},{"type":12,"linkType":13,"id":14},{"sys":7140},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":7142},{"url":267,"details":7143,"fileName":273,"contentType":274},{"size":269,"image":7144},{"width":271,"height":272},{"sys":7146,"fields":7149},{"id":7147,"createdAt":7148},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":7150,"slug":7151,"articleIntro":7150,"category":7152},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[7153],{"metadata":7154,"sys":7157,"fields":7164},{"tags":7155,"concepts":7156},[],[],{"space":7158,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":7160,"publishedVersion":222,"revision":62,"contentType":7162,"locale":29},{"sys":7159},{"type":12,"linkType":13,"id":14},{"sys":7161},{"id":21,"type":12,"linkType":22},{"sys":7163},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":7165,"metaTitle":232,"metaDescription":233,"mainTitle":7166,"subtitle":252,"heroImage":7181,"ctaButton":275,"ctaLink":276},[231],{"data":7167,"content":7168,"nodeType":74},{},[7169,7175],{"data":7170,"content":7171,"nodeType":244},{},[7172],{"data":7173,"marks":7174,"value":243,"nodeType":82},{},[],{"data":7176,"content":7177,"nodeType":87},{},[7178],{"data":7179,"marks":7180,"value":251,"nodeType":82},{},[],{"metadata":7182,"sys":7185,"fields":7190},{"tags":7183,"concepts":7184},[],[],{"space":7186,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":7188,"publishedVersion":62,"revision":44,"locale":29},{"sys":7187},{"type":12,"linkType":13,"id":14},{"sys":7189},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":7191},{"url":267,"details":7192,"fileName":273,"contentType":274},{"size":269,"image":7193},{"width":271,"height":272},{"sys":7195,"fields":7198},{"id":7196,"createdAt":7197},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":7199,"slug":7200,"articleIntro":7199,"category":7201},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[7202],{"metadata":7203,"sys":7206,"fields":7213},{"tags":7204,"concepts":7205},[],[],{"space":7207,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":7209,"publishedVersion":222,"revision":62,"contentType":7211,"locale":29},{"sys":7208},{"type":12,"linkType":13,"id":14},{"sys":7210},{"id":21,"type":12,"linkType":22},{"sys":7212},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":7214,"metaTitle":232,"metaDescription":233,"mainTitle":7215,"subtitle":252,"heroImage":7230,"ctaButton":275,"ctaLink":276},[231],{"data":7216,"content":7217,"nodeType":74},{},[7218,7224],{"data":7219,"content":7220,"nodeType":244},{},[7221],{"data":7222,"marks":7223,"value":243,"nodeType":82},{},[],{"data":7225,"content":7226,"nodeType":87},{},[7227],{"data":7228,"marks":7229,"value":251,"nodeType":82},{},[],{"metadata":7231,"sys":7234,"fields":7239},{"tags":7232,"concepts":7233},[],[],{"space":7235,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":7237,"publishedVersion":62,"revision":44,"locale":29},{"sys":7236},{"type":12,"linkType":13,"id":14},{"sys":7238},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":7240},{"url":267,"details":7241,"fileName":273,"contentType":274},{"size":269,"image":7242},{"width":271,"height":272},{"sys":7244,"fields":7247},{"id":7245,"createdAt":7246},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":7248,"slug":7249,"articleIntro":7248,"category":7250},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[7251],{"metadata":7252,"sys":7255,"fields":7262},{"tags":7253,"concepts":7254},[],[],{"space":7256,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":7258,"publishedVersion":222,"revision":62,"contentType":7260,"locale":29},{"sys":7257},{"type":12,"linkType":13,"id":14},{"sys":7259},{"id":21,"type":12,"linkType":22},{"sys":7261},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":7263,"metaTitle":232,"metaDescription":233,"mainTitle":7264,"subtitle":252,"heroImage":7279,"ctaButton":275,"ctaLink":276},[231],{"data":7265,"content":7266,"nodeType":74},{},[7267,7273],{"data":7268,"content":7269,"nodeType":244},{},[7270],{"data":7271,"marks":7272,"value":243,"nodeType":82},{},[],{"data":7274,"content":7275,"nodeType":87},{},[7276],{"data":7277,"marks":7278,"value":251,"nodeType":82},{},[],{"metadata":7280,"sys":7283,"fields":7288},{"tags":7281,"concepts":7282},[],[],{"space":7284,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":7286,"publishedVersion":62,"revision":44,"locale":29},{"sys":7285},{"type":12,"linkType":13,"id":14},{"sys":7287},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":7289},{"url":267,"details":7290,"fileName":273,"contentType":274},{"size":269,"image":7291},{"width":271,"height":272},{"sys":7293,"fields":7296},{"id":7294,"createdAt":7295},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":7297,"slug":7298,"articleIntro":7297,"category":7299},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[7300],{"metadata":7301,"sys":7304,"fields":7311},{"tags":7302,"concepts":7303},[],[],{"space":7305,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":7307,"publishedVersion":222,"revision":62,"contentType":7309,"locale":29},{"sys":7306},{"type":12,"linkType":13,"id":14},{"sys":7308},{"id":21,"type":12,"linkType":22},{"sys":7310},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":7312,"metaTitle":232,"metaDescription":233,"mainTitle":7313,"subtitle":252,"heroImage":7328,"ctaButton":275,"ctaLink":276},[231],{"data":7314,"content":7315,"nodeType":74},{},[7316,7322],{"data":7317,"content":7318,"nodeType":244},{},[7319],{"data":7320,"marks":7321,"value":243,"nodeType":82},{},[],{"data":7323,"content":7324,"nodeType":87},{},[7325],{"data":7326,"marks":7327,"value":251,"nodeType":82},{},[],{"metadata":7329,"sys":7332,"fields":7337},{"tags":7330,"concepts":7331},[],[],{"space":7333,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":7335,"publishedVersion":62,"revision":44,"locale":29},{"sys":7334},{"type":12,"linkType":13,"id":14},{"sys":7336},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":7338},{"url":267,"details":7339,"fileName":273,"contentType":274},{"size":269,"image":7340},{"width":271,"height":272},{"sys":7342,"fields":7345},{"id":7343,"createdAt":7344},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":7346,"slug":7347,"articleIntro":-1,"category":7348},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[7349],{"metadata":7350,"sys":7353,"fields":7360},{"tags":7351,"concepts":7352},[],[],{"space":7354,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":7356,"publishedVersion":222,"revision":62,"contentType":7358,"locale":29},{"sys":7355},{"type":12,"linkType":13,"id":14},{"sys":7357},{"id":21,"type":12,"linkType":22},{"sys":7359},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":7361,"metaTitle":232,"metaDescription":233,"mainTitle":7362,"subtitle":252,"heroImage":7377,"ctaButton":275,"ctaLink":276},[231],{"data":7363,"content":7364,"nodeType":74},{},[7365,7371],{"data":7366,"content":7367,"nodeType":244},{},[7368],{"data":7369,"marks":7370,"value":243,"nodeType":82},{},[],{"data":7372,"content":7373,"nodeType":87},{},[7374],{"data":7375,"marks":7376,"value":251,"nodeType":82},{},[],{"metadata":7378,"sys":7381,"fields":7386},{"tags":7379,"concepts":7380},[],[],{"space":7382,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":7384,"publishedVersion":62,"revision":44,"locale":29},{"sys":7383},{"type":12,"linkType":13,"id":14},{"sys":7385},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":7387},{"url":267,"details":7388,"fileName":273,"contentType":274},{"size":269,"image":7389},{"width":271,"height":272},{"sys":7391,"fields":7394},{"id":7392,"createdAt":7393},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":7395,"slug":7396,"articleIntro":-1,"category":7397},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[7398],{"metadata":7399,"sys":7402,"fields":7409},{"tags":7400,"concepts":7401},[],[],{"space":7403,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":7405,"publishedVersion":222,"revision":62,"contentType":7407,"locale":29},{"sys":7404},{"type":12,"linkType":13,"id":14},{"sys":7406},{"id":21,"type":12,"linkType":22},{"sys":7408},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":7410,"metaTitle":232,"metaDescription":233,"mainTitle":7411,"subtitle":252,"heroImage":7426,"ctaButton":275,"ctaLink":276},[231],{"data":7412,"content":7413,"nodeType":74},{},[7414,7420],{"data":7415,"content":7416,"nodeType":244},{},[7417],{"data":7418,"marks":7419,"value":243,"nodeType":82},{},[],{"data":7421,"content":7422,"nodeType":87},{},[7423],{"data":7424,"marks":7425,"value":251,"nodeType":82},{},[],{"metadata":7427,"sys":7430,"fields":7435},{"tags":7428,"concepts":7429},[],[],{"space":7431,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":7433,"publishedVersion":62,"revision":44,"locale":29},{"sys":7432},{"type":12,"linkType":13,"id":14},{"sys":7434},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":7436},{"url":267,"details":7437,"fileName":273,"contentType":274},{"size":269,"image":7438},{"width":271,"height":272},{"sys":7440,"fields":7443},{"id":7441,"createdAt":7442},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":7444,"slug":7445,"articleIntro":-1,"category":7446},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[7447],{"metadata":7448,"sys":7451,"fields":7458},{"tags":7449,"concepts":7450},[],[],{"space":7452,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":7454,"publishedVersion":222,"revision":62,"contentType":7456,"locale":29},{"sys":7453},{"type":12,"linkType":13,"id":14},{"sys":7455},{"id":21,"type":12,"linkType":22},{"sys":7457},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":7459,"metaTitle":232,"metaDescription":233,"mainTitle":7460,"subtitle":252,"heroImage":7475,"ctaButton":275,"ctaLink":276},[231],{"data":7461,"content":7462,"nodeType":74},{},[7463,7469],{"data":7464,"content":7465,"nodeType":244},{},[7466],{"data":7467,"marks":7468,"value":243,"nodeType":82},{},[],{"data":7470,"content":7471,"nodeType":87},{},[7472],{"data":7473,"marks":7474,"value":251,"nodeType":82},{},[],{"metadata":7476,"sys":7479,"fields":7484},{"tags":7477,"concepts":7478},[],[],{"space":7480,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":7482,"publishedVersion":62,"revision":44,"locale":29},{"sys":7481},{"type":12,"linkType":13,"id":14},{"sys":7483},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":7485},{"url":267,"details":7486,"fileName":273,"contentType":274},{"size":269,"image":7487},{"width":271,"height":272},{"sys":7489,"fields":7492},{"id":7490,"createdAt":7491},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":7493,"slug":7494,"articleIntro":7493,"category":7495},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[7496],{"metadata":7497,"sys":7500,"fields":7507},{"tags":7498,"concepts":7499},[],[],{"space":7501,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":7503,"publishedVersion":222,"revision":62,"contentType":7505,"locale":29},{"sys":7502},{"type":12,"linkType":13,"id":14},{"sys":7504},{"id":21,"type":12,"linkType":22},{"sys":7506},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":7508,"metaTitle":232,"metaDescription":233,"mainTitle":7509,"subtitle":252,"heroImage":7524,"ctaButton":275,"ctaLink":276},[231],{"data":7510,"content":7511,"nodeType":74},{},[7512,7518],{"data":7513,"content":7514,"nodeType":244},{},[7515],{"data":7516,"marks":7517,"value":243,"nodeType":82},{},[],{"data":7519,"content":7520,"nodeType":87},{},[7521],{"data":7522,"marks":7523,"value":251,"nodeType":82},{},[],{"metadata":7525,"sys":7528,"fields":7533},{"tags":7526,"concepts":7527},[],[],{"space":7529,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":7531,"publishedVersion":62,"revision":44,"locale":29},{"sys":7530},{"type":12,"linkType":13,"id":14},{"sys":7532},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":7534},{"url":267,"details":7535,"fileName":273,"contentType":274},{"size":269,"image":7536},{"width":271,"height":272},{"sys":7538,"fields":7541},{"id":7539,"createdAt":7540},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":7542,"slug":7543,"articleIntro":7542,"category":7544},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[7545],{"metadata":7546,"sys":7549,"fields":7556},{"tags":7547,"concepts":7548},[],[],{"space":7550,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":7552,"publishedVersion":222,"revision":62,"contentType":7554,"locale":29},{"sys":7551},{"type":12,"linkType":13,"id":14},{"sys":7553},{"id":21,"type":12,"linkType":22},{"sys":7555},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":7557,"metaTitle":232,"metaDescription":233,"mainTitle":7558,"subtitle":252,"heroImage":7573,"ctaButton":275,"ctaLink":276},[231],{"data":7559,"content":7560,"nodeType":74},{},[7561,7567],{"data":7562,"content":7563,"nodeType":244},{},[7564],{"data":7565,"marks":7566,"value":243,"nodeType":82},{},[],{"data":7568,"content":7569,"nodeType":87},{},[7570],{"data":7571,"marks":7572,"value":251,"nodeType":82},{},[],{"metadata":7574,"sys":7577,"fields":7582},{"tags":7575,"concepts":7576},[],[],{"space":7578,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":7580,"publishedVersion":62,"revision":44,"locale":29},{"sys":7579},{"type":12,"linkType":13,"id":14},{"sys":7581},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":7583},{"url":267,"details":7584,"fileName":273,"contentType":274},{"size":269,"image":7585},{"width":271,"height":272},{"sys":7587,"fields":7590},{"id":7588,"createdAt":7589},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":7591,"slug":7592,"articleIntro":7591,"category":7593},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[7594],{"metadata":7595,"sys":7598,"fields":7605},{"tags":7596,"concepts":7597},[],[],{"space":7599,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":7601,"publishedVersion":222,"revision":62,"contentType":7603,"locale":29},{"sys":7600},{"type":12,"linkType":13,"id":14},{"sys":7602},{"id":21,"type":12,"linkType":22},{"sys":7604},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":7606,"metaTitle":232,"metaDescription":233,"mainTitle":7607,"subtitle":252,"heroImage":7622,"ctaButton":275,"ctaLink":276},[231],{"data":7608,"content":7609,"nodeType":74},{},[7610,7616],{"data":7611,"content":7612,"nodeType":244},{},[7613],{"data":7614,"marks":7615,"value":243,"nodeType":82},{},[],{"data":7617,"content":7618,"nodeType":87},{},[7619],{"data":7620,"marks":7621,"value":251,"nodeType":82},{},[],{"metadata":7623,"sys":7626,"fields":7631},{"tags":7624,"concepts":7625},[],[],{"space":7627,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":7629,"publishedVersion":62,"revision":44,"locale":29},{"sys":7628},{"type":12,"linkType":13,"id":14},{"sys":7630},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":7632},{"url":267,"details":7633,"fileName":273,"contentType":274},{"size":269,"image":7634},{"width":271,"height":272},{"sys":7636,"fields":7639},{"id":7637,"createdAt":7638},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":7640,"slug":7641,"articleIntro":7640,"category":7642},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[7643],{"metadata":7644,"sys":7647,"fields":7654},{"tags":7645,"concepts":7646},[],[],{"space":7648,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":7650,"publishedVersion":222,"revision":62,"contentType":7652,"locale":29},{"sys":7649},{"type":12,"linkType":13,"id":14},{"sys":7651},{"id":21,"type":12,"linkType":22},{"sys":7653},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":7655,"metaTitle":232,"metaDescription":233,"mainTitle":7656,"subtitle":252,"heroImage":7671,"ctaButton":275,"ctaLink":276},[231],{"data":7657,"content":7658,"nodeType":74},{},[7659,7665],{"data":7660,"content":7661,"nodeType":244},{},[7662],{"data":7663,"marks":7664,"value":243,"nodeType":82},{},[],{"data":7666,"content":7667,"nodeType":87},{},[7668],{"data":7669,"marks":7670,"value":251,"nodeType":82},{},[],{"metadata":7672,"sys":7675,"fields":7680},{"tags":7673,"concepts":7674},[],[],{"space":7676,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":7678,"publishedVersion":62,"revision":44,"locale":29},{"sys":7677},{"type":12,"linkType":13,"id":14},{"sys":7679},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":7681},{"url":267,"details":7682,"fileName":273,"contentType":274},{"size":269,"image":7683},{"width":271,"height":272},{"sys":7685,"fields":7688},{"id":7686,"createdAt":7687},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":7689,"slug":7690,"articleIntro":7689,"category":7691},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[7692],{"metadata":7693,"sys":7696,"fields":7703},{"tags":7694,"concepts":7695},[],[],{"space":7697,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":7699,"publishedVersion":222,"revision":62,"contentType":7701,"locale":29},{"sys":7698},{"type":12,"linkType":13,"id":14},{"sys":7700},{"id":21,"type":12,"linkType":22},{"sys":7702},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":7704,"metaTitle":232,"metaDescription":233,"mainTitle":7705,"subtitle":252,"heroImage":7720,"ctaButton":275,"ctaLink":276},[231],{"data":7706,"content":7707,"nodeType":74},{},[7708,7714],{"data":7709,"content":7710,"nodeType":244},{},[7711],{"data":7712,"marks":7713,"value":243,"nodeType":82},{},[],{"data":7715,"content":7716,"nodeType":87},{},[7717],{"data":7718,"marks":7719,"value":251,"nodeType":82},{},[],{"metadata":7721,"sys":7724,"fields":7729},{"tags":7722,"concepts":7723},[],[],{"space":7725,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":7727,"publishedVersion":62,"revision":44,"locale":29},{"sys":7726},{"type":12,"linkType":13,"id":14},{"sys":7728},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":7730},{"url":267,"details":7731,"fileName":273,"contentType":274},{"size":269,"image":7732},{"width":271,"height":272},{"sys":7734,"fields":7737},{"id":7735,"createdAt":7736},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":7738,"slug":7739,"articleIntro":7738,"category":7740},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[7741],{"metadata":7742,"sys":7745,"fields":7752},{"tags":7743,"concepts":7744},[],[],{"space":7746,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":7748,"publishedVersion":222,"revision":62,"contentType":7750,"locale":29},{"sys":7747},{"type":12,"linkType":13,"id":14},{"sys":7749},{"id":21,"type":12,"linkType":22},{"sys":7751},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":7753,"metaTitle":232,"metaDescription":233,"mainTitle":7754,"subtitle":252,"heroImage":7769,"ctaButton":275,"ctaLink":276},[231],{"data":7755,"content":7756,"nodeType":74},{},[7757,7763],{"data":7758,"content":7759,"nodeType":244},{},[7760],{"data":7761,"marks":7762,"value":243,"nodeType":82},{},[],{"data":7764,"content":7765,"nodeType":87},{},[7766],{"data":7767,"marks":7768,"value":251,"nodeType":82},{},[],{"metadata":7770,"sys":7773,"fields":7778},{"tags":7771,"concepts":7772},[],[],{"space":7774,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":7776,"publishedVersion":62,"revision":44,"locale":29},{"sys":7775},{"type":12,"linkType":13,"id":14},{"sys":7777},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":7779},{"url":267,"details":7780,"fileName":273,"contentType":274},{"size":269,"image":7781},{"width":271,"height":272},{"sys":7783,"fields":7786},{"id":7784,"createdAt":7785},"IZVxgFtKjx89x5I04Z8oh","2025-05-27T14:00:39.444Z",{"title":7787,"slug":7788,"articleIntro":7787,"category":7789},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[7790],{"metadata":7791,"sys":7794,"fields":7801},{"tags":7792,"concepts":7793},[],[],{"space":7795,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":7797,"publishedVersion":222,"revision":62,"contentType":7799,"locale":29},{"sys":7796},{"type":12,"linkType":13,"id":14},{"sys":7798},{"id":21,"type":12,"linkType":22},{"sys":7800},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":7802,"metaTitle":232,"metaDescription":233,"mainTitle":7803,"subtitle":252,"heroImage":7818,"ctaButton":275,"ctaLink":276},[231],{"data":7804,"content":7805,"nodeType":74},{},[7806,7812],{"data":7807,"content":7808,"nodeType":244},{},[7809],{"data":7810,"marks":7811,"value":243,"nodeType":82},{},[],{"data":7813,"content":7814,"nodeType":87},{},[7815],{"data":7816,"marks":7817,"value":251,"nodeType":82},{},[],{"metadata":7819,"sys":7822,"fields":7827},{"tags":7820,"concepts":7821},[],[],{"space":7823,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":7825,"publishedVersion":62,"revision":44,"locale":29},{"sys":7824},{"type":12,"linkType":13,"id":14},{"sys":7826},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":7828},{"url":267,"details":7829,"fileName":273,"contentType":274},{"size":269,"image":7830},{"width":271,"height":272},{"sys":7832,"fields":7835},{"id":7833,"createdAt":7834},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":7836,"slug":7837,"articleIntro":7836,"category":7838},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[7839],{"metadata":7840,"sys":7843,"fields":7850},{"tags":7841,"concepts":7842},[],[],{"space":7844,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":7846,"publishedVersion":222,"revision":62,"contentType":7848,"locale":29},{"sys":7845},{"type":12,"linkType":13,"id":14},{"sys":7847},{"id":21,"type":12,"linkType":22},{"sys":7849},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":7851,"metaTitle":232,"metaDescription":233,"mainTitle":7852,"subtitle":252,"heroImage":7867,"ctaButton":275,"ctaLink":276},[231],{"data":7853,"content":7854,"nodeType":74},{},[7855,7861],{"data":7856,"content":7857,"nodeType":244},{},[7858],{"data":7859,"marks":7860,"value":243,"nodeType":82},{},[],{"data":7862,"content":7863,"nodeType":87},{},[7864],{"data":7865,"marks":7866,"value":251,"nodeType":82},{},[],{"metadata":7868,"sys":7871,"fields":7876},{"tags":7869,"concepts":7870},[],[],{"space":7872,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":7874,"publishedVersion":62,"revision":44,"locale":29},{"sys":7873},{"type":12,"linkType":13,"id":14},{"sys":7875},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":7877},{"url":267,"details":7878,"fileName":273,"contentType":274},{"size":269,"image":7879},{"width":271,"height":272},{"sys":7881,"fields":7884},{"id":7882,"createdAt":7883},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":7885,"slug":7886,"articleIntro":7887,"category":7888},"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.",[7889],{"metadata":7890,"sys":7893,"fields":7900},{"tags":7891,"concepts":7892},[],[],{"space":7894,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":7896,"publishedVersion":222,"revision":62,"contentType":7898,"locale":29},{"sys":7895},{"type":12,"linkType":13,"id":14},{"sys":7897},{"id":21,"type":12,"linkType":22},{"sys":7899},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":7901,"metaTitle":232,"metaDescription":233,"mainTitle":7902,"subtitle":252,"heroImage":7917,"ctaButton":275,"ctaLink":276},[231],{"data":7903,"content":7904,"nodeType":74},{},[7905,7911],{"data":7906,"content":7907,"nodeType":244},{},[7908],{"data":7909,"marks":7910,"value":243,"nodeType":82},{},[],{"data":7912,"content":7913,"nodeType":87},{},[7914],{"data":7915,"marks":7916,"value":251,"nodeType":82},{},[],{"metadata":7918,"sys":7921,"fields":7926},{"tags":7919,"concepts":7920},[],[],{"space":7922,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":7924,"publishedVersion":62,"revision":44,"locale":29},{"sys":7923},{"type":12,"linkType":13,"id":14},{"sys":7925},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":7927},{"url":267,"details":7928,"fileName":273,"contentType":274},{"size":269,"image":7929},{"width":271,"height":272},{"sys":7931,"fields":7934},{"id":7932,"createdAt":7933},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":7935,"slug":7936,"articleIntro":7935,"category":7937},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[7938],{"metadata":7939,"sys":7942,"fields":7949},{"tags":7940,"concepts":7941},[],[],{"space":7943,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":7945,"publishedVersion":222,"revision":62,"contentType":7947,"locale":29},{"sys":7944},{"type":12,"linkType":13,"id":14},{"sys":7946},{"id":21,"type":12,"linkType":22},{"sys":7948},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":7950,"metaTitle":232,"metaDescription":233,"mainTitle":7951,"subtitle":252,"heroImage":7966,"ctaButton":275,"ctaLink":276},[231],{"data":7952,"content":7953,"nodeType":74},{},[7954,7960],{"data":7955,"content":7956,"nodeType":244},{},[7957],{"data":7958,"marks":7959,"value":243,"nodeType":82},{},[],{"data":7961,"content":7962,"nodeType":87},{},[7963],{"data":7964,"marks":7965,"value":251,"nodeType":82},{},[],{"metadata":7967,"sys":7970,"fields":7975},{"tags":7968,"concepts":7969},[],[],{"space":7971,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":7973,"publishedVersion":62,"revision":44,"locale":29},{"sys":7972},{"type":12,"linkType":13,"id":14},{"sys":7974},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":7976},{"url":267,"details":7977,"fileName":273,"contentType":274},{"size":269,"image":7978},{"width":271,"height":272},{"sys":7980,"fields":7983},{"id":7981,"createdAt":7982},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":7984,"slug":7985,"articleIntro":7984,"category":7986},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[7987],{"metadata":7988,"sys":7991,"fields":7998},{"tags":7989,"concepts":7990},[],[],{"space":7992,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":7994,"publishedVersion":222,"revision":62,"contentType":7996,"locale":29},{"sys":7993},{"type":12,"linkType":13,"id":14},{"sys":7995},{"id":21,"type":12,"linkType":22},{"sys":7997},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":7999,"metaTitle":232,"metaDescription":233,"mainTitle":8000,"subtitle":252,"heroImage":8015,"ctaButton":275,"ctaLink":276},[231],{"data":8001,"content":8002,"nodeType":74},{},[8003,8009],{"data":8004,"content":8005,"nodeType":244},{},[8006],{"data":8007,"marks":8008,"value":243,"nodeType":82},{},[],{"data":8010,"content":8011,"nodeType":87},{},[8012],{"data":8013,"marks":8014,"value":251,"nodeType":82},{},[],{"metadata":8016,"sys":8019,"fields":8024},{"tags":8017,"concepts":8018},[],[],{"space":8020,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":8022,"publishedVersion":62,"revision":44,"locale":29},{"sys":8021},{"type":12,"linkType":13,"id":14},{"sys":8023},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":8025},{"url":267,"details":8026,"fileName":273,"contentType":274},{"size":269,"image":8027},{"width":271,"height":272},{"sys":8029,"fields":8032},{"id":8030,"createdAt":8031},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":8033,"slug":8034,"articleIntro":8033,"category":8035},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[8036],{"metadata":8037,"sys":8040,"fields":8047},{"tags":8038,"concepts":8039},[],[],{"space":8041,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":8043,"publishedVersion":222,"revision":62,"contentType":8045,"locale":29},{"sys":8042},{"type":12,"linkType":13,"id":14},{"sys":8044},{"id":21,"type":12,"linkType":22},{"sys":8046},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":8048,"metaTitle":232,"metaDescription":233,"mainTitle":8049,"subtitle":252,"heroImage":8064,"ctaButton":275,"ctaLink":276},[231],{"data":8050,"content":8051,"nodeType":74},{},[8052,8058],{"data":8053,"content":8054,"nodeType":244},{},[8055],{"data":8056,"marks":8057,"value":243,"nodeType":82},{},[],{"data":8059,"content":8060,"nodeType":87},{},[8061],{"data":8062,"marks":8063,"value":251,"nodeType":82},{},[],{"metadata":8065,"sys":8068,"fields":8073},{"tags":8066,"concepts":8067},[],[],{"space":8069,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":8071,"publishedVersion":62,"revision":44,"locale":29},{"sys":8070},{"type":12,"linkType":13,"id":14},{"sys":8072},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":8074},{"url":267,"details":8075,"fileName":273,"contentType":274},{"size":269,"image":8076},{"width":271,"height":272},{"sys":8078,"fields":8081},{"id":8079,"createdAt":8080},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":8082,"slug":8083,"articleIntro":8082,"category":8084},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[8085],{"metadata":8086,"sys":8089,"fields":8096},{"tags":8087,"concepts":8088},[],[],{"space":8090,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":8092,"publishedVersion":222,"revision":62,"contentType":8094,"locale":29},{"sys":8091},{"type":12,"linkType":13,"id":14},{"sys":8093},{"id":21,"type":12,"linkType":22},{"sys":8095},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":8097,"metaTitle":232,"metaDescription":233,"mainTitle":8098,"subtitle":252,"heroImage":8113,"ctaButton":275,"ctaLink":276},[231],{"data":8099,"content":8100,"nodeType":74},{},[8101,8107],{"data":8102,"content":8103,"nodeType":244},{},[8104],{"data":8105,"marks":8106,"value":243,"nodeType":82},{},[],{"data":8108,"content":8109,"nodeType":87},{},[8110],{"data":8111,"marks":8112,"value":251,"nodeType":82},{},[],{"metadata":8114,"sys":8117,"fields":8122},{"tags":8115,"concepts":8116},[],[],{"space":8118,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":8120,"publishedVersion":62,"revision":44,"locale":29},{"sys":8119},{"type":12,"linkType":13,"id":14},{"sys":8121},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":8123},{"url":267,"details":8124,"fileName":273,"contentType":274},{"size":269,"image":8125},{"width":271,"height":272},{"sys":8127,"fields":8130},{"id":8128,"createdAt":8129},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":8131,"slug":8132,"articleIntro":8131,"category":8133},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[8134],{"metadata":8135,"sys":8138,"fields":8145},{"tags":8136,"concepts":8137},[],[],{"space":8139,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":8141,"publishedVersion":222,"revision":62,"contentType":8143,"locale":29},{"sys":8140},{"type":12,"linkType":13,"id":14},{"sys":8142},{"id":21,"type":12,"linkType":22},{"sys":8144},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":8146,"metaTitle":232,"metaDescription":233,"mainTitle":8147,"subtitle":252,"heroImage":8162,"ctaButton":275,"ctaLink":276},[231],{"data":8148,"content":8149,"nodeType":74},{},[8150,8156],{"data":8151,"content":8152,"nodeType":244},{},[8153],{"data":8154,"marks":8155,"value":243,"nodeType":82},{},[],{"data":8157,"content":8158,"nodeType":87},{},[8159],{"data":8160,"marks":8161,"value":251,"nodeType":82},{},[],{"metadata":8163,"sys":8166,"fields":8171},{"tags":8164,"concepts":8165},[],[],{"space":8167,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":8169,"publishedVersion":62,"revision":44,"locale":29},{"sys":8168},{"type":12,"linkType":13,"id":14},{"sys":8170},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":8172},{"url":267,"details":8173,"fileName":273,"contentType":274},{"size":269,"image":8174},{"width":271,"height":272},{"sys":8176,"fields":8179},{"id":8177,"createdAt":8178},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":8180,"slug":8181,"articleIntro":8180,"category":8182},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[8183],{"metadata":8184,"sys":8187,"fields":8194},{"tags":8185,"concepts":8186},[],[],{"space":8188,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":8190,"publishedVersion":222,"revision":62,"contentType":8192,"locale":29},{"sys":8189},{"type":12,"linkType":13,"id":14},{"sys":8191},{"id":21,"type":12,"linkType":22},{"sys":8193},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":8195,"metaTitle":232,"metaDescription":233,"mainTitle":8196,"subtitle":252,"heroImage":8211,"ctaButton":275,"ctaLink":276},[231],{"data":8197,"content":8198,"nodeType":74},{},[8199,8205],{"data":8200,"content":8201,"nodeType":244},{},[8202],{"data":8203,"marks":8204,"value":243,"nodeType":82},{},[],{"data":8206,"content":8207,"nodeType":87},{},[8208],{"data":8209,"marks":8210,"value":251,"nodeType":82},{},[],{"metadata":8212,"sys":8215,"fields":8220},{"tags":8213,"concepts":8214},[],[],{"space":8216,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":8218,"publishedVersion":62,"revision":44,"locale":29},{"sys":8217},{"type":12,"linkType":13,"id":14},{"sys":8219},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":8221},{"url":267,"details":8222,"fileName":273,"contentType":274},{"size":269,"image":8223},{"width":271,"height":272},{"sys":8225,"fields":8228},{"id":8226,"createdAt":8227},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":8229,"slug":8230,"articleIntro":8229,"category":8231},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[8232],{"metadata":8233,"sys":8236,"fields":8243},{"tags":8234,"concepts":8235},[],[],{"space":8237,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":8239,"publishedVersion":222,"revision":62,"contentType":8241,"locale":29},{"sys":8238},{"type":12,"linkType":13,"id":14},{"sys":8240},{"id":21,"type":12,"linkType":22},{"sys":8242},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":8244,"metaTitle":232,"metaDescription":233,"mainTitle":8245,"subtitle":252,"heroImage":8260,"ctaButton":275,"ctaLink":276},[231],{"data":8246,"content":8247,"nodeType":74},{},[8248,8254],{"data":8249,"content":8250,"nodeType":244},{},[8251],{"data":8252,"marks":8253,"value":243,"nodeType":82},{},[],{"data":8255,"content":8256,"nodeType":87},{},[8257],{"data":8258,"marks":8259,"value":251,"nodeType":82},{},[],{"metadata":8261,"sys":8264,"fields":8269},{"tags":8262,"concepts":8263},[],[],{"space":8265,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":8267,"publishedVersion":62,"revision":44,"locale":29},{"sys":8266},{"type":12,"linkType":13,"id":14},{"sys":8268},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":8270},{"url":267,"details":8271,"fileName":273,"contentType":274},{"size":269,"image":8272},{"width":271,"height":272},{"sys":8274,"fields":8277},{"id":8275,"createdAt":8276},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":8278,"slug":8279,"articleIntro":-1,"category":8280},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[8281],{"metadata":8282,"sys":8285,"fields":8292},{"tags":8283,"concepts":8284},[],[],{"space":8286,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":8288,"publishedVersion":222,"revision":62,"contentType":8290,"locale":29},{"sys":8287},{"type":12,"linkType":13,"id":14},{"sys":8289},{"id":21,"type":12,"linkType":22},{"sys":8291},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":8293,"metaTitle":232,"metaDescription":233,"mainTitle":8294,"subtitle":252,"heroImage":8309,"ctaButton":275,"ctaLink":276},[231],{"data":8295,"content":8296,"nodeType":74},{},[8297,8303],{"data":8298,"content":8299,"nodeType":244},{},[8300],{"data":8301,"marks":8302,"value":243,"nodeType":82},{},[],{"data":8304,"content":8305,"nodeType":87},{},[8306],{"data":8307,"marks":8308,"value":251,"nodeType":82},{},[],{"metadata":8310,"sys":8313,"fields":8318},{"tags":8311,"concepts":8312},[],[],{"space":8314,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":8316,"publishedVersion":62,"revision":44,"locale":29},{"sys":8315},{"type":12,"linkType":13,"id":14},{"sys":8317},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":8319},{"url":267,"details":8320,"fileName":273,"contentType":274},{"size":269,"image":8321},{"width":271,"height":272},{"sys":8323,"fields":8326},{"id":8324,"createdAt":8325},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":8327,"slug":8328,"articleIntro":-1,"category":8329},"Compte 6226 - Honoraires","compte-6226-honoraires",[8330],{"metadata":8331,"sys":8334,"fields":8341},{"tags":8332,"concepts":8333},[],[],{"space":8335,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":8337,"publishedVersion":222,"revision":62,"contentType":8339,"locale":29},{"sys":8336},{"type":12,"linkType":13,"id":14},{"sys":8338},{"id":21,"type":12,"linkType":22},{"sys":8340},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":8342,"metaTitle":232,"metaDescription":233,"mainTitle":8343,"subtitle":252,"heroImage":8358,"ctaButton":275,"ctaLink":276},[231],{"data":8344,"content":8345,"nodeType":74},{},[8346,8352],{"data":8347,"content":8348,"nodeType":244},{},[8349],{"data":8350,"marks":8351,"value":243,"nodeType":82},{},[],{"data":8353,"content":8354,"nodeType":87},{},[8355],{"data":8356,"marks":8357,"value":251,"nodeType":82},{},[],{"metadata":8359,"sys":8362,"fields":8367},{"tags":8360,"concepts":8361},[],[],{"space":8363,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":8365,"publishedVersion":62,"revision":44,"locale":29},{"sys":8364},{"type":12,"linkType":13,"id":14},{"sys":8366},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":8368},{"url":267,"details":8369,"fileName":273,"contentType":274},{"size":269,"image":8370},{"width":271,"height":272},{"sys":8372,"fields":8375},{"id":8373,"createdAt":8374},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":8376,"slug":8377,"articleIntro":-1,"category":8378},"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",[8379],{"metadata":8380,"sys":8383,"fields":8390},{"tags":8381,"concepts":8382},[],[],{"space":8384,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":8386,"publishedVersion":222,"revision":62,"contentType":8388,"locale":29},{"sys":8385},{"type":12,"linkType":13,"id":14},{"sys":8387},{"id":21,"type":12,"linkType":22},{"sys":8389},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":8391,"metaTitle":232,"metaDescription":233,"mainTitle":8392,"subtitle":252,"heroImage":8407,"ctaButton":275,"ctaLink":276},[231],{"data":8393,"content":8394,"nodeType":74},{},[8395,8401],{"data":8396,"content":8397,"nodeType":244},{},[8398],{"data":8399,"marks":8400,"value":243,"nodeType":82},{},[],{"data":8402,"content":8403,"nodeType":87},{},[8404],{"data":8405,"marks":8406,"value":251,"nodeType":82},{},[],{"metadata":8408,"sys":8411,"fields":8416},{"tags":8409,"concepts":8410},[],[],{"space":8412,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":8414,"publishedVersion":62,"revision":44,"locale":29},{"sys":8413},{"type":12,"linkType":13,"id":14},{"sys":8415},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":8417},{"url":267,"details":8418,"fileName":273,"contentType":274},{"size":269,"image":8419},{"width":271,"height":272},{"sys":8421,"fields":8424},{"id":8422,"createdAt":8423},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":8425,"slug":8426,"articleIntro":8425,"category":8427},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[8428],{"metadata":8429,"sys":8432,"fields":8439},{"tags":8430,"concepts":8431},[],[],{"space":8433,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":8435,"publishedVersion":222,"revision":62,"contentType":8437,"locale":29},{"sys":8434},{"type":12,"linkType":13,"id":14},{"sys":8436},{"id":21,"type":12,"linkType":22},{"sys":8438},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":8440,"metaTitle":232,"metaDescription":233,"mainTitle":8441,"subtitle":252,"heroImage":8456,"ctaButton":275,"ctaLink":276},[231],{"data":8442,"content":8443,"nodeType":74},{},[8444,8450],{"data":8445,"content":8446,"nodeType":244},{},[8447],{"data":8448,"marks":8449,"value":243,"nodeType":82},{},[],{"data":8451,"content":8452,"nodeType":87},{},[8453],{"data":8454,"marks":8455,"value":251,"nodeType":82},{},[],{"metadata":8457,"sys":8460,"fields":8465},{"tags":8458,"concepts":8459},[],[],{"space":8461,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":8463,"publishedVersion":62,"revision":44,"locale":29},{"sys":8462},{"type":12,"linkType":13,"id":14},{"sys":8464},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":8466},{"url":267,"details":8467,"fileName":273,"contentType":274},{"size":269,"image":8468},{"width":271,"height":272},{"sys":8470,"fields":8473},{"id":8471,"createdAt":8472},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":8474,"slug":8475,"articleIntro":8474,"category":8476},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[8477],{"metadata":8478,"sys":8481,"fields":8488},{"tags":8479,"concepts":8480},[],[],{"space":8482,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":8484,"publishedVersion":222,"revision":62,"contentType":8486,"locale":29},{"sys":8483},{"type":12,"linkType":13,"id":14},{"sys":8485},{"id":21,"type":12,"linkType":22},{"sys":8487},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":8489,"metaTitle":232,"metaDescription":233,"mainTitle":8490,"subtitle":252,"heroImage":8505,"ctaButton":275,"ctaLink":276},[231],{"data":8491,"content":8492,"nodeType":74},{},[8493,8499],{"data":8494,"content":8495,"nodeType":244},{},[8496],{"data":8497,"marks":8498,"value":243,"nodeType":82},{},[],{"data":8500,"content":8501,"nodeType":87},{},[8502],{"data":8503,"marks":8504,"value":251,"nodeType":82},{},[],{"metadata":8506,"sys":8509,"fields":8514},{"tags":8507,"concepts":8508},[],[],{"space":8510,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":8512,"publishedVersion":62,"revision":44,"locale":29},{"sys":8511},{"type":12,"linkType":13,"id":14},{"sys":8513},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":8515},{"url":267,"details":8516,"fileName":273,"contentType":274},{"size":269,"image":8517},{"width":271,"height":272},{"sys":8519,"fields":8522},{"id":8520,"createdAt":8521},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":8523,"slug":8524,"articleIntro":-1,"category":8525},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[8526],{"metadata":8527,"sys":8530,"fields":8537},{"tags":8528,"concepts":8529},[],[],{"space":8531,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":8533,"publishedVersion":222,"revision":62,"contentType":8535,"locale":29},{"sys":8532},{"type":12,"linkType":13,"id":14},{"sys":8534},{"id":21,"type":12,"linkType":22},{"sys":8536},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":8538,"metaTitle":232,"metaDescription":233,"mainTitle":8539,"subtitle":252,"heroImage":8554,"ctaButton":275,"ctaLink":276},[231],{"data":8540,"content":8541,"nodeType":74},{},[8542,8548],{"data":8543,"content":8544,"nodeType":244},{},[8545],{"data":8546,"marks":8547,"value":243,"nodeType":82},{},[],{"data":8549,"content":8550,"nodeType":87},{},[8551],{"data":8552,"marks":8553,"value":251,"nodeType":82},{},[],{"metadata":8555,"sys":8558,"fields":8563},{"tags":8556,"concepts":8557},[],[],{"space":8559,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":8561,"publishedVersion":62,"revision":44,"locale":29},{"sys":8560},{"type":12,"linkType":13,"id":14},{"sys":8562},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":8564},{"url":267,"details":8565,"fileName":273,"contentType":274},{"size":269,"image":8566},{"width":271,"height":272},{"sys":8568,"fields":8571},{"id":8569,"createdAt":8570},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":8572,"slug":8573,"articleIntro":-1,"category":8574},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[8575],{"metadata":8576,"sys":8579,"fields":8586},{"tags":8577,"concepts":8578},[],[],{"space":8580,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":8582,"publishedVersion":222,"revision":62,"contentType":8584,"locale":29},{"sys":8581},{"type":12,"linkType":13,"id":14},{"sys":8583},{"id":21,"type":12,"linkType":22},{"sys":8585},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":8587,"metaTitle":232,"metaDescription":233,"mainTitle":8588,"subtitle":252,"heroImage":8603,"ctaButton":275,"ctaLink":276},[231],{"data":8589,"content":8590,"nodeType":74},{},[8591,8597],{"data":8592,"content":8593,"nodeType":244},{},[8594],{"data":8595,"marks":8596,"value":243,"nodeType":82},{},[],{"data":8598,"content":8599,"nodeType":87},{},[8600],{"data":8601,"marks":8602,"value":251,"nodeType":82},{},[],{"metadata":8604,"sys":8607,"fields":8612},{"tags":8605,"concepts":8606},[],[],{"space":8608,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":8610,"publishedVersion":62,"revision":44,"locale":29},{"sys":8609},{"type":12,"linkType":13,"id":14},{"sys":8611},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":8613},{"url":267,"details":8614,"fileName":273,"contentType":274},{"size":269,"image":8615},{"width":271,"height":272},{"sys":8617,"fields":8620},{"id":8618,"createdAt":8619},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":8621,"slug":8622,"articleIntro":8621,"category":8623},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[8624],{"metadata":8625,"sys":8628,"fields":8635},{"tags":8626,"concepts":8627},[],[],{"space":8629,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":8631,"publishedVersion":222,"revision":62,"contentType":8633,"locale":29},{"sys":8630},{"type":12,"linkType":13,"id":14},{"sys":8632},{"id":21,"type":12,"linkType":22},{"sys":8634},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":8636,"metaTitle":232,"metaDescription":233,"mainTitle":8637,"subtitle":252,"heroImage":8652,"ctaButton":275,"ctaLink":276},[231],{"data":8638,"content":8639,"nodeType":74},{},[8640,8646],{"data":8641,"content":8642,"nodeType":244},{},[8643],{"data":8644,"marks":8645,"value":243,"nodeType":82},{},[],{"data":8647,"content":8648,"nodeType":87},{},[8649],{"data":8650,"marks":8651,"value":251,"nodeType":82},{},[],{"metadata":8653,"sys":8656,"fields":8661},{"tags":8654,"concepts":8655},[],[],{"space":8657,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":8659,"publishedVersion":62,"revision":44,"locale":29},{"sys":8658},{"type":12,"linkType":13,"id":14},{"sys":8660},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":8662},{"url":267,"details":8663,"fileName":273,"contentType":274},{"size":269,"image":8664},{"width":271,"height":272},{"sys":8666,"fields":8669},{"id":8667,"createdAt":8668},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":8670,"slug":8671,"articleIntro":8670,"category":8672},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[8673],{"metadata":8674,"sys":8677,"fields":8684},{"tags":8675,"concepts":8676},[],[],{"space":8678,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":8680,"publishedVersion":222,"revision":62,"contentType":8682,"locale":29},{"sys":8679},{"type":12,"linkType":13,"id":14},{"sys":8681},{"id":21,"type":12,"linkType":22},{"sys":8683},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":8685,"metaTitle":232,"metaDescription":233,"mainTitle":8686,"subtitle":252,"heroImage":8701,"ctaButton":275,"ctaLink":276},[231],{"data":8687,"content":8688,"nodeType":74},{},[8689,8695],{"data":8690,"content":8691,"nodeType":244},{},[8692],{"data":8693,"marks":8694,"value":243,"nodeType":82},{},[],{"data":8696,"content":8697,"nodeType":87},{},[8698],{"data":8699,"marks":8700,"value":251,"nodeType":82},{},[],{"metadata":8702,"sys":8705,"fields":8710},{"tags":8703,"concepts":8704},[],[],{"space":8706,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":8708,"publishedVersion":62,"revision":44,"locale":29},{"sys":8707},{"type":12,"linkType":13,"id":14},{"sys":8709},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":8711},{"url":267,"details":8712,"fileName":273,"contentType":274},{"size":269,"image":8713},{"width":271,"height":272},{"sys":8715,"fields":8718},{"id":8716,"createdAt":8717},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":8719,"slug":8720,"articleIntro":8719,"category":8721},"6248 - Divers","compte-6248-divers",[8722],{"metadata":8723,"sys":8726,"fields":8733},{"tags":8724,"concepts":8725},[],[],{"space":8727,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":8729,"publishedVersion":222,"revision":62,"contentType":8731,"locale":29},{"sys":8728},{"type":12,"linkType":13,"id":14},{"sys":8730},{"id":21,"type":12,"linkType":22},{"sys":8732},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":8734,"metaTitle":232,"metaDescription":233,"mainTitle":8735,"subtitle":252,"heroImage":8750,"ctaButton":275,"ctaLink":276},[231],{"data":8736,"content":8737,"nodeType":74},{},[8738,8744],{"data":8739,"content":8740,"nodeType":244},{},[8741],{"data":8742,"marks":8743,"value":243,"nodeType":82},{},[],{"data":8745,"content":8746,"nodeType":87},{},[8747],{"data":8748,"marks":8749,"value":251,"nodeType":82},{},[],{"metadata":8751,"sys":8754,"fields":8759},{"tags":8752,"concepts":8753},[],[],{"space":8755,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":8757,"publishedVersion":62,"revision":44,"locale":29},{"sys":8756},{"type":12,"linkType":13,"id":14},{"sys":8758},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":8760},{"url":267,"details":8761,"fileName":273,"contentType":274},{"size":269,"image":8762},{"width":271,"height":272},{"sys":8764,"fields":8767},{"id":8765,"createdAt":8766},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":8768,"slug":8769,"articleIntro":-1,"category":8770},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[8771],{"metadata":8772,"sys":8775,"fields":8782},{"tags":8773,"concepts":8774},[],[],{"space":8776,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":8778,"publishedVersion":222,"revision":62,"contentType":8780,"locale":29},{"sys":8777},{"type":12,"linkType":13,"id":14},{"sys":8779},{"id":21,"type":12,"linkType":22},{"sys":8781},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":8783,"metaTitle":232,"metaDescription":233,"mainTitle":8784,"subtitle":252,"heroImage":8799,"ctaButton":275,"ctaLink":276},[231],{"data":8785,"content":8786,"nodeType":74},{},[8787,8793],{"data":8788,"content":8789,"nodeType":244},{},[8790],{"data":8791,"marks":8792,"value":243,"nodeType":82},{},[],{"data":8794,"content":8795,"nodeType":87},{},[8796],{"data":8797,"marks":8798,"value":251,"nodeType":82},{},[],{"metadata":8800,"sys":8803,"fields":8808},{"tags":8801,"concepts":8802},[],[],{"space":8804,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":8806,"publishedVersion":62,"revision":44,"locale":29},{"sys":8805},{"type":12,"linkType":13,"id":14},{"sys":8807},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":8809},{"url":267,"details":8810,"fileName":273,"contentType":274},{"size":269,"image":8811},{"width":271,"height":272},{"sys":8813,"fields":8816},{"id":8814,"createdAt":8815},"1gL1TVBdSVq2maqsnWjSUW","2025-04-25T13:20:08.645Z",{"title":8817,"slug":8818,"articleIntro":-1,"category":8819},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[8820],{"metadata":8821,"sys":8824,"fields":8831},{"tags":8822,"concepts":8823},[],[],{"space":8825,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":8827,"publishedVersion":222,"revision":62,"contentType":8829,"locale":29},{"sys":8826},{"type":12,"linkType":13,"id":14},{"sys":8828},{"id":21,"type":12,"linkType":22},{"sys":8830},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":8832,"metaTitle":232,"metaDescription":233,"mainTitle":8833,"subtitle":252,"heroImage":8848,"ctaButton":275,"ctaLink":276},[231],{"data":8834,"content":8835,"nodeType":74},{},[8836,8842],{"data":8837,"content":8838,"nodeType":244},{},[8839],{"data":8840,"marks":8841,"value":243,"nodeType":82},{},[],{"data":8843,"content":8844,"nodeType":87},{},[8845],{"data":8846,"marks":8847,"value":251,"nodeType":82},{},[],{"metadata":8849,"sys":8852,"fields":8857},{"tags":8850,"concepts":8851},[],[],{"space":8853,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":8855,"publishedVersion":62,"revision":44,"locale":29},{"sys":8854},{"type":12,"linkType":13,"id":14},{"sys":8856},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":8858},{"url":267,"details":8859,"fileName":273,"contentType":274},{"size":269,"image":8860},{"width":271,"height":272},{"sys":8862,"fields":8865},{"id":8863,"createdAt":8864},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":8866,"slug":8867,"articleIntro":8866,"category":8868},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[8869],{"metadata":8870,"sys":8873,"fields":8880},{"tags":8871,"concepts":8872},[],[],{"space":8874,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":8876,"publishedVersion":222,"revision":62,"contentType":8878,"locale":29},{"sys":8875},{"type":12,"linkType":13,"id":14},{"sys":8877},{"id":21,"type":12,"linkType":22},{"sys":8879},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":8881,"metaTitle":232,"metaDescription":233,"mainTitle":8882,"subtitle":252,"heroImage":8897,"ctaButton":275,"ctaLink":276},[231],{"data":8883,"content":8884,"nodeType":74},{},[8885,8891],{"data":8886,"content":8887,"nodeType":244},{},[8888],{"data":8889,"marks":8890,"value":243,"nodeType":82},{},[],{"data":8892,"content":8893,"nodeType":87},{},[8894],{"data":8895,"marks":8896,"value":251,"nodeType":82},{},[],{"metadata":8898,"sys":8901,"fields":8906},{"tags":8899,"concepts":8900},[],[],{"space":8902,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":8904,"publishedVersion":62,"revision":44,"locale":29},{"sys":8903},{"type":12,"linkType":13,"id":14},{"sys":8905},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":8907},{"url":267,"details":8908,"fileName":273,"contentType":274},{"size":269,"image":8909},{"width":271,"height":272},{"sys":8911,"fields":8914},{"id":8912,"createdAt":8913},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":8915,"slug":8916,"articleIntro":8915,"category":8917},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[8918],{"metadata":8919,"sys":8922,"fields":8929},{"tags":8920,"concepts":8921},[],[],{"space":8923,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":8925,"publishedVersion":222,"revision":62,"contentType":8927,"locale":29},{"sys":8924},{"type":12,"linkType":13,"id":14},{"sys":8926},{"id":21,"type":12,"linkType":22},{"sys":8928},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":8930,"metaTitle":232,"metaDescription":233,"mainTitle":8931,"subtitle":252,"heroImage":8946,"ctaButton":275,"ctaLink":276},[231],{"data":8932,"content":8933,"nodeType":74},{},[8934,8940],{"data":8935,"content":8936,"nodeType":244},{},[8937],{"data":8938,"marks":8939,"value":243,"nodeType":82},{},[],{"data":8941,"content":8942,"nodeType":87},{},[8943],{"data":8944,"marks":8945,"value":251,"nodeType":82},{},[],{"metadata":8947,"sys":8950,"fields":8955},{"tags":8948,"concepts":8949},[],[],{"space":8951,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":8953,"publishedVersion":62,"revision":44,"locale":29},{"sys":8952},{"type":12,"linkType":13,"id":14},{"sys":8954},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":8956},{"url":267,"details":8957,"fileName":273,"contentType":274},{"size":269,"image":8958},{"width":271,"height":272},{"sys":8960,"fields":8963},{"id":8961,"createdAt":8962},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":8964,"slug":8965,"articleIntro":-1,"category":8966},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[8967],{"metadata":8968,"sys":8971,"fields":8978},{"tags":8969,"concepts":8970},[],[],{"space":8972,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":8974,"publishedVersion":222,"revision":62,"contentType":8976,"locale":29},{"sys":8973},{"type":12,"linkType":13,"id":14},{"sys":8975},{"id":21,"type":12,"linkType":22},{"sys":8977},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":8979,"metaTitle":232,"metaDescription":233,"mainTitle":8980,"subtitle":252,"heroImage":8995,"ctaButton":275,"ctaLink":276},[231],{"data":8981,"content":8982,"nodeType":74},{},[8983,8989],{"data":8984,"content":8985,"nodeType":244},{},[8986],{"data":8987,"marks":8988,"value":243,"nodeType":82},{},[],{"data":8990,"content":8991,"nodeType":87},{},[8992],{"data":8993,"marks":8994,"value":251,"nodeType":82},{},[],{"metadata":8996,"sys":8999,"fields":9004},{"tags":8997,"concepts":8998},[],[],{"space":9000,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":9002,"publishedVersion":62,"revision":44,"locale":29},{"sys":9001},{"type":12,"linkType":13,"id":14},{"sys":9003},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":9005},{"url":267,"details":9006,"fileName":273,"contentType":274},{"size":269,"image":9007},{"width":271,"height":272},{"sys":9009,"fields":9012},{"id":9010,"createdAt":9011},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":9013,"slug":9014,"articleIntro":-1,"category":9015},"Compte 66 - Charges financières","compte-66-charges-financieres",[9016],{"metadata":9017,"sys":9020,"fields":9027},{"tags":9018,"concepts":9019},[],[],{"space":9021,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":9023,"publishedVersion":222,"revision":62,"contentType":9025,"locale":29},{"sys":9022},{"type":12,"linkType":13,"id":14},{"sys":9024},{"id":21,"type":12,"linkType":22},{"sys":9026},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":9028,"metaTitle":232,"metaDescription":233,"mainTitle":9029,"subtitle":252,"heroImage":9044,"ctaButton":275,"ctaLink":276},[231],{"data":9030,"content":9031,"nodeType":74},{},[9032,9038],{"data":9033,"content":9034,"nodeType":244},{},[9035],{"data":9036,"marks":9037,"value":243,"nodeType":82},{},[],{"data":9039,"content":9040,"nodeType":87},{},[9041],{"data":9042,"marks":9043,"value":251,"nodeType":82},{},[],{"metadata":9045,"sys":9048,"fields":9053},{"tags":9046,"concepts":9047},[],[],{"space":9049,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":9051,"publishedVersion":62,"revision":44,"locale":29},{"sys":9050},{"type":12,"linkType":13,"id":14},{"sys":9052},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":9054},{"url":267,"details":9055,"fileName":273,"contentType":274},{"size":269,"image":9056},{"width":271,"height":272},{"sys":9058,"fields":9061},{"id":9059,"createdAt":9060},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":9062,"slug":9063,"articleIntro":9062,"category":9064},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[9065],{"metadata":9066,"sys":9069,"fields":9076},{"tags":9067,"concepts":9068},[],[],{"space":9070,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":9072,"publishedVersion":222,"revision":62,"contentType":9074,"locale":29},{"sys":9071},{"type":12,"linkType":13,"id":14},{"sys":9073},{"id":21,"type":12,"linkType":22},{"sys":9075},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":9077,"metaTitle":232,"metaDescription":233,"mainTitle":9078,"subtitle":252,"heroImage":9093,"ctaButton":275,"ctaLink":276},[231],{"data":9079,"content":9080,"nodeType":74},{},[9081,9087],{"data":9082,"content":9083,"nodeType":244},{},[9084],{"data":9085,"marks":9086,"value":243,"nodeType":82},{},[],{"data":9088,"content":9089,"nodeType":87},{},[9090],{"data":9091,"marks":9092,"value":251,"nodeType":82},{},[],{"metadata":9094,"sys":9097,"fields":9102},{"tags":9095,"concepts":9096},[],[],{"space":9098,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":9100,"publishedVersion":62,"revision":44,"locale":29},{"sys":9099},{"type":12,"linkType":13,"id":14},{"sys":9101},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":9103},{"url":267,"details":9104,"fileName":273,"contentType":274},{"size":269,"image":9105},{"width":271,"height":272},{"sys":9107,"fields":9110},{"id":9108,"createdAt":9109},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":9111,"slug":9112,"articleIntro":9111,"category":9113},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[9114],{"metadata":9115,"sys":9118,"fields":9125},{"tags":9116,"concepts":9117},[],[],{"space":9119,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":9121,"publishedVersion":222,"revision":62,"contentType":9123,"locale":29},{"sys":9120},{"type":12,"linkType":13,"id":14},{"sys":9122},{"id":21,"type":12,"linkType":22},{"sys":9124},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":9126,"metaTitle":232,"metaDescription":233,"mainTitle":9127,"subtitle":252,"heroImage":9142,"ctaButton":275,"ctaLink":276},[231],{"data":9128,"content":9129,"nodeType":74},{},[9130,9136],{"data":9131,"content":9132,"nodeType":244},{},[9133],{"data":9134,"marks":9135,"value":243,"nodeType":82},{},[],{"data":9137,"content":9138,"nodeType":87},{},[9139],{"data":9140,"marks":9141,"value":251,"nodeType":82},{},[],{"metadata":9143,"sys":9146,"fields":9151},{"tags":9144,"concepts":9145},[],[],{"space":9147,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":9149,"publishedVersion":62,"revision":44,"locale":29},{"sys":9148},{"type":12,"linkType":13,"id":14},{"sys":9150},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":9152},{"url":267,"details":9153,"fileName":273,"contentType":274},{"size":269,"image":9154},{"width":271,"height":272},{"sys":9156,"fields":9159},{"id":9157,"createdAt":9158},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":9160,"slug":9161,"articleIntro":9160,"category":9162},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[9163],{"metadata":9164,"sys":9167,"fields":9174},{"tags":9165,"concepts":9166},[],[],{"space":9168,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":9170,"publishedVersion":222,"revision":62,"contentType":9172,"locale":29},{"sys":9169},{"type":12,"linkType":13,"id":14},{"sys":9171},{"id":21,"type":12,"linkType":22},{"sys":9173},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":9175,"metaTitle":232,"metaDescription":233,"mainTitle":9176,"subtitle":252,"heroImage":9191,"ctaButton":275,"ctaLink":276},[231],{"data":9177,"content":9178,"nodeType":74},{},[9179,9185],{"data":9180,"content":9181,"nodeType":244},{},[9182],{"data":9183,"marks":9184,"value":243,"nodeType":82},{},[],{"data":9186,"content":9187,"nodeType":87},{},[9188],{"data":9189,"marks":9190,"value":251,"nodeType":82},{},[],{"metadata":9192,"sys":9195,"fields":9200},{"tags":9193,"concepts":9194},[],[],{"space":9196,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":9198,"publishedVersion":62,"revision":44,"locale":29},{"sys":9197},{"type":12,"linkType":13,"id":14},{"sys":9199},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":9201},{"url":267,"details":9202,"fileName":273,"contentType":274},{"size":269,"image":9203},{"width":271,"height":272},{"sys":9205,"fields":9208},{"id":9206,"createdAt":9207},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":9209,"slug":9210,"articleIntro":9209,"category":9211},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[9212],{"metadata":9213,"sys":9216,"fields":9223},{"tags":9214,"concepts":9215},[],[],{"space":9217,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":9219,"publishedVersion":222,"revision":62,"contentType":9221,"locale":29},{"sys":9218},{"type":12,"linkType":13,"id":14},{"sys":9220},{"id":21,"type":12,"linkType":22},{"sys":9222},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":9224,"metaTitle":232,"metaDescription":233,"mainTitle":9225,"subtitle":252,"heroImage":9240,"ctaButton":275,"ctaLink":276},[231],{"data":9226,"content":9227,"nodeType":74},{},[9228,9234],{"data":9229,"content":9230,"nodeType":244},{},[9231],{"data":9232,"marks":9233,"value":243,"nodeType":82},{},[],{"data":9235,"content":9236,"nodeType":87},{},[9237],{"data":9238,"marks":9239,"value":251,"nodeType":82},{},[],{"metadata":9241,"sys":9244,"fields":9249},{"tags":9242,"concepts":9243},[],[],{"space":9245,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":9247,"publishedVersion":62,"revision":44,"locale":29},{"sys":9246},{"type":12,"linkType":13,"id":14},{"sys":9248},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":9250},{"url":267,"details":9251,"fileName":273,"contentType":274},{"size":269,"image":9252},{"width":271,"height":272},{"sys":9254,"fields":9257},{"id":9255,"createdAt":9256},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":9258,"slug":9259,"articleIntro":9258,"category":9260},"6232 - Echantillons","compte-6232-echantillons",[9261],{"metadata":9262,"sys":9265,"fields":9272},{"tags":9263,"concepts":9264},[],[],{"space":9266,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":9268,"publishedVersion":222,"revision":62,"contentType":9270,"locale":29},{"sys":9267},{"type":12,"linkType":13,"id":14},{"sys":9269},{"id":21,"type":12,"linkType":22},{"sys":9271},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":9273,"metaTitle":232,"metaDescription":233,"mainTitle":9274,"subtitle":252,"heroImage":9289,"ctaButton":275,"ctaLink":276},[231],{"data":9275,"content":9276,"nodeType":74},{},[9277,9283],{"data":9278,"content":9279,"nodeType":244},{},[9280],{"data":9281,"marks":9282,"value":243,"nodeType":82},{},[],{"data":9284,"content":9285,"nodeType":87},{},[9286],{"data":9287,"marks":9288,"value":251,"nodeType":82},{},[],{"metadata":9290,"sys":9293,"fields":9298},{"tags":9291,"concepts":9292},[],[],{"space":9294,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":9296,"publishedVersion":62,"revision":44,"locale":29},{"sys":9295},{"type":12,"linkType":13,"id":14},{"sys":9297},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":9299},{"url":267,"details":9300,"fileName":273,"contentType":274},{"size":269,"image":9301},{"width":271,"height":272},{"sys":9303,"fields":9306},{"id":9304,"createdAt":9305},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":9307,"slug":9308,"articleIntro":9307,"category":9309},"72 - Production immobilisée","compte-72-production-immobilisee",[9310],{"metadata":9311,"sys":9314,"fields":9321},{"tags":9312,"concepts":9313},[],[],{"space":9315,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":9317,"publishedVersion":222,"revision":62,"contentType":9319,"locale":29},{"sys":9316},{"type":12,"linkType":13,"id":14},{"sys":9318},{"id":21,"type":12,"linkType":22},{"sys":9320},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":9322,"metaTitle":232,"metaDescription":233,"mainTitle":9323,"subtitle":252,"heroImage":9338,"ctaButton":275,"ctaLink":276},[231],{"data":9324,"content":9325,"nodeType":74},{},[9326,9332],{"data":9327,"content":9328,"nodeType":244},{},[9329],{"data":9330,"marks":9331,"value":243,"nodeType":82},{},[],{"data":9333,"content":9334,"nodeType":87},{},[9335],{"data":9336,"marks":9337,"value":251,"nodeType":82},{},[],{"metadata":9339,"sys":9342,"fields":9347},{"tags":9340,"concepts":9341},[],[],{"space":9343,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":9345,"publishedVersion":62,"revision":44,"locale":29},{"sys":9344},{"type":12,"linkType":13,"id":14},{"sys":9346},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":9348},{"url":267,"details":9349,"fileName":273,"contentType":274},{"size":269,"image":9350},{"width":271,"height":272},{"sys":9352,"fields":9355},{"id":9353,"createdAt":9354},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":9356,"slug":9357,"articleIntro":9356,"category":9358},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[9359],{"metadata":9360,"sys":9363,"fields":9370},{"tags":9361,"concepts":9362},[],[],{"space":9364,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":9366,"publishedVersion":222,"revision":62,"contentType":9368,"locale":29},{"sys":9365},{"type":12,"linkType":13,"id":14},{"sys":9367},{"id":21,"type":12,"linkType":22},{"sys":9369},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":9371,"metaTitle":232,"metaDescription":233,"mainTitle":9372,"subtitle":252,"heroImage":9387,"ctaButton":275,"ctaLink":276},[231],{"data":9373,"content":9374,"nodeType":74},{},[9375,9381],{"data":9376,"content":9377,"nodeType":244},{},[9378],{"data":9379,"marks":9380,"value":243,"nodeType":82},{},[],{"data":9382,"content":9383,"nodeType":87},{},[9384],{"data":9385,"marks":9386,"value":251,"nodeType":82},{},[],{"metadata":9388,"sys":9391,"fields":9396},{"tags":9389,"concepts":9390},[],[],{"space":9392,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":9394,"publishedVersion":62,"revision":44,"locale":29},{"sys":9393},{"type":12,"linkType":13,"id":14},{"sys":9395},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":9397},{"url":267,"details":9398,"fileName":273,"contentType":274},{"size":269,"image":9399},{"width":271,"height":272},{"sys":9401,"fields":9404},{"id":9402,"createdAt":9403},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":9405,"slug":9406,"articleIntro":9405,"category":9407},"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",[9408],{"metadata":9409,"sys":9412,"fields":9419},{"tags":9410,"concepts":9411},[],[],{"space":9413,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":9415,"publishedVersion":222,"revision":62,"contentType":9417,"locale":29},{"sys":9414},{"type":12,"linkType":13,"id":14},{"sys":9416},{"id":21,"type":12,"linkType":22},{"sys":9418},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":9420,"metaTitle":232,"metaDescription":233,"mainTitle":9421,"subtitle":252,"heroImage":9436,"ctaButton":275,"ctaLink":276},[231],{"data":9422,"content":9423,"nodeType":74},{},[9424,9430],{"data":9425,"content":9426,"nodeType":244},{},[9427],{"data":9428,"marks":9429,"value":243,"nodeType":82},{},[],{"data":9431,"content":9432,"nodeType":87},{},[9433],{"data":9434,"marks":9435,"value":251,"nodeType":82},{},[],{"metadata":9437,"sys":9440,"fields":9445},{"tags":9438,"concepts":9439},[],[],{"space":9441,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":9443,"publishedVersion":62,"revision":44,"locale":29},{"sys":9442},{"type":12,"linkType":13,"id":14},{"sys":9444},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":9446},{"url":267,"details":9447,"fileName":273,"contentType":274},{"size":269,"image":9448},{"width":271,"height":272},{"sys":9450,"fields":9453},{"id":9451,"createdAt":9452},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":9454,"slug":9455,"articleIntro":9454,"category":9456},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[9457],{"metadata":9458,"sys":9461,"fields":9468},{"tags":9459,"concepts":9460},[],[],{"space":9462,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":9464,"publishedVersion":222,"revision":62,"contentType":9466,"locale":29},{"sys":9463},{"type":12,"linkType":13,"id":14},{"sys":9465},{"id":21,"type":12,"linkType":22},{"sys":9467},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":9469,"metaTitle":232,"metaDescription":233,"mainTitle":9470,"subtitle":252,"heroImage":9485,"ctaButton":275,"ctaLink":276},[231],{"data":9471,"content":9472,"nodeType":74},{},[9473,9479],{"data":9474,"content":9475,"nodeType":244},{},[9476],{"data":9477,"marks":9478,"value":243,"nodeType":82},{},[],{"data":9480,"content":9481,"nodeType":87},{},[9482],{"data":9483,"marks":9484,"value":251,"nodeType":82},{},[],{"metadata":9486,"sys":9489,"fields":9494},{"tags":9487,"concepts":9488},[],[],{"space":9490,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":9492,"publishedVersion":62,"revision":44,"locale":29},{"sys":9491},{"type":12,"linkType":13,"id":14},{"sys":9493},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":9495},{"url":267,"details":9496,"fileName":273,"contentType":274},{"size":269,"image":9497},{"width":271,"height":272},{"sys":9499,"fields":9502},{"id":9500,"createdAt":9501},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":9503,"slug":9504,"articleIntro":-1,"category":9505},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[9506],{"metadata":9507,"sys":9510,"fields":9517},{"tags":9508,"concepts":9509},[],[],{"space":9511,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":9513,"publishedVersion":222,"revision":62,"contentType":9515,"locale":29},{"sys":9512},{"type":12,"linkType":13,"id":14},{"sys":9514},{"id":21,"type":12,"linkType":22},{"sys":9516},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":9518,"metaTitle":232,"metaDescription":233,"mainTitle":9519,"subtitle":252,"heroImage":9534,"ctaButton":275,"ctaLink":276},[231],{"data":9520,"content":9521,"nodeType":74},{},[9522,9528],{"data":9523,"content":9524,"nodeType":244},{},[9525],{"data":9526,"marks":9527,"value":243,"nodeType":82},{},[],{"data":9529,"content":9530,"nodeType":87},{},[9531],{"data":9532,"marks":9533,"value":251,"nodeType":82},{},[],{"metadata":9535,"sys":9538,"fields":9543},{"tags":9536,"concepts":9537},[],[],{"space":9539,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":9541,"publishedVersion":62,"revision":44,"locale":29},{"sys":9540},{"type":12,"linkType":13,"id":14},{"sys":9542},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":9544},{"url":267,"details":9545,"fileName":273,"contentType":274},{"size":269,"image":9546},{"width":271,"height":272},{"sys":9548,"fields":9551},{"id":9549,"createdAt":9550},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":9552,"slug":9553,"articleIntro":9552,"category":9554},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[9555],{"metadata":9556,"sys":9559,"fields":9566},{"tags":9557,"concepts":9558},[],[],{"space":9560,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":9562,"publishedVersion":222,"revision":62,"contentType":9564,"locale":29},{"sys":9561},{"type":12,"linkType":13,"id":14},{"sys":9563},{"id":21,"type":12,"linkType":22},{"sys":9565},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":9567,"metaTitle":232,"metaDescription":233,"mainTitle":9568,"subtitle":252,"heroImage":9583,"ctaButton":275,"ctaLink":276},[231],{"data":9569,"content":9570,"nodeType":74},{},[9571,9577],{"data":9572,"content":9573,"nodeType":244},{},[9574],{"data":9575,"marks":9576,"value":243,"nodeType":82},{},[],{"data":9578,"content":9579,"nodeType":87},{},[9580],{"data":9581,"marks":9582,"value":251,"nodeType":82},{},[],{"metadata":9584,"sys":9587,"fields":9592},{"tags":9585,"concepts":9586},[],[],{"space":9588,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":9590,"publishedVersion":62,"revision":44,"locale":29},{"sys":9589},{"type":12,"linkType":13,"id":14},{"sys":9591},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":9593},{"url":267,"details":9594,"fileName":273,"contentType":274},{"size":269,"image":9595},{"width":271,"height":272},{"sys":9597,"fields":9600},{"id":9598,"createdAt":9599},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":9601,"slug":9602,"articleIntro":9601,"category":9603},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[9604],{"metadata":9605,"sys":9608,"fields":9615},{"tags":9606,"concepts":9607},[],[],{"space":9609,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":9611,"publishedVersion":222,"revision":62,"contentType":9613,"locale":29},{"sys":9610},{"type":12,"linkType":13,"id":14},{"sys":9612},{"id":21,"type":12,"linkType":22},{"sys":9614},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":9616,"metaTitle":232,"metaDescription":233,"mainTitle":9617,"subtitle":252,"heroImage":9632,"ctaButton":275,"ctaLink":276},[231],{"data":9618,"content":9619,"nodeType":74},{},[9620,9626],{"data":9621,"content":9622,"nodeType":244},{},[9623],{"data":9624,"marks":9625,"value":243,"nodeType":82},{},[],{"data":9627,"content":9628,"nodeType":87},{},[9629],{"data":9630,"marks":9631,"value":251,"nodeType":82},{},[],{"metadata":9633,"sys":9636,"fields":9641},{"tags":9634,"concepts":9635},[],[],{"space":9637,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":9639,"publishedVersion":62,"revision":44,"locale":29},{"sys":9638},{"type":12,"linkType":13,"id":14},{"sys":9640},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":9642},{"url":267,"details":9643,"fileName":273,"contentType":274},{"size":269,"image":9644},{"width":271,"height":272},{"sys":9646,"fields":9649},{"id":9647,"createdAt":9648},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":9650,"slug":9651,"articleIntro":9650,"category":9652},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[9653],{"metadata":9654,"sys":9657,"fields":9664},{"tags":9655,"concepts":9656},[],[],{"space":9658,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":9660,"publishedVersion":222,"revision":62,"contentType":9662,"locale":29},{"sys":9659},{"type":12,"linkType":13,"id":14},{"sys":9661},{"id":21,"type":12,"linkType":22},{"sys":9663},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":9665,"metaTitle":232,"metaDescription":233,"mainTitle":9666,"subtitle":252,"heroImage":9681,"ctaButton":275,"ctaLink":276},[231],{"data":9667,"content":9668,"nodeType":74},{},[9669,9675],{"data":9670,"content":9671,"nodeType":244},{},[9672],{"data":9673,"marks":9674,"value":243,"nodeType":82},{},[],{"data":9676,"content":9677,"nodeType":87},{},[9678],{"data":9679,"marks":9680,"value":251,"nodeType":82},{},[],{"metadata":9682,"sys":9685,"fields":9690},{"tags":9683,"concepts":9684},[],[],{"space":9686,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":9688,"publishedVersion":62,"revision":44,"locale":29},{"sys":9687},{"type":12,"linkType":13,"id":14},{"sys":9689},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":9691},{"url":267,"details":9692,"fileName":273,"contentType":274},{"size":269,"image":9693},{"width":271,"height":272},{"sys":9695,"fields":9698},{"id":9696,"createdAt":9697},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":9699,"slug":9700,"articleIntro":9699,"category":9701},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[9702],{"metadata":9703,"sys":9706,"fields":9713},{"tags":9704,"concepts":9705},[],[],{"space":9707,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":9709,"publishedVersion":222,"revision":62,"contentType":9711,"locale":29},{"sys":9708},{"type":12,"linkType":13,"id":14},{"sys":9710},{"id":21,"type":12,"linkType":22},{"sys":9712},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":9714,"metaTitle":232,"metaDescription":233,"mainTitle":9715,"subtitle":252,"heroImage":9730,"ctaButton":275,"ctaLink":276},[231],{"data":9716,"content":9717,"nodeType":74},{},[9718,9724],{"data":9719,"content":9720,"nodeType":244},{},[9721],{"data":9722,"marks":9723,"value":243,"nodeType":82},{},[],{"data":9725,"content":9726,"nodeType":87},{},[9727],{"data":9728,"marks":9729,"value":251,"nodeType":82},{},[],{"metadata":9731,"sys":9734,"fields":9739},{"tags":9732,"concepts":9733},[],[],{"space":9735,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":9737,"publishedVersion":62,"revision":44,"locale":29},{"sys":9736},{"type":12,"linkType":13,"id":14},{"sys":9738},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":9740},{"url":267,"details":9741,"fileName":273,"contentType":274},{"size":269,"image":9742},{"width":271,"height":272},{"sys":9744,"fields":9747},{"id":9745,"createdAt":9746},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":9748,"slug":9749,"articleIntro":9748,"category":9750},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[9751],{"metadata":9752,"sys":9755,"fields":9762},{"tags":9753,"concepts":9754},[],[],{"space":9756,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":9758,"publishedVersion":222,"revision":62,"contentType":9760,"locale":29},{"sys":9757},{"type":12,"linkType":13,"id":14},{"sys":9759},{"id":21,"type":12,"linkType":22},{"sys":9761},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":9763,"metaTitle":232,"metaDescription":233,"mainTitle":9764,"subtitle":252,"heroImage":9779,"ctaButton":275,"ctaLink":276},[231],{"data":9765,"content":9766,"nodeType":74},{},[9767,9773],{"data":9768,"content":9769,"nodeType":244},{},[9770],{"data":9771,"marks":9772,"value":243,"nodeType":82},{},[],{"data":9774,"content":9775,"nodeType":87},{},[9776],{"data":9777,"marks":9778,"value":251,"nodeType":82},{},[],{"metadata":9780,"sys":9783,"fields":9788},{"tags":9781,"concepts":9782},[],[],{"space":9784,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":9786,"publishedVersion":62,"revision":44,"locale":29},{"sys":9785},{"type":12,"linkType":13,"id":14},{"sys":9787},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":9789},{"url":267,"details":9790,"fileName":273,"contentType":274},{"size":269,"image":9791},{"width":271,"height":272},{"sys":9793,"fields":9796},{"id":9794,"createdAt":9795},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":9797,"slug":9798,"articleIntro":9797,"category":9799},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[9800],{"metadata":9801,"sys":9804,"fields":9811},{"tags":9802,"concepts":9803},[],[],{"space":9805,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":9807,"publishedVersion":222,"revision":62,"contentType":9809,"locale":29},{"sys":9806},{"type":12,"linkType":13,"id":14},{"sys":9808},{"id":21,"type":12,"linkType":22},{"sys":9810},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":9812,"metaTitle":232,"metaDescription":233,"mainTitle":9813,"subtitle":252,"heroImage":9828,"ctaButton":275,"ctaLink":276},[231],{"data":9814,"content":9815,"nodeType":74},{},[9816,9822],{"data":9817,"content":9818,"nodeType":244},{},[9819],{"data":9820,"marks":9821,"value":243,"nodeType":82},{},[],{"data":9823,"content":9824,"nodeType":87},{},[9825],{"data":9826,"marks":9827,"value":251,"nodeType":82},{},[],{"metadata":9829,"sys":9832,"fields":9837},{"tags":9830,"concepts":9831},[],[],{"space":9833,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":9835,"publishedVersion":62,"revision":44,"locale":29},{"sys":9834},{"type":12,"linkType":13,"id":14},{"sys":9836},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":9838},{"url":267,"details":9839,"fileName":273,"contentType":274},{"size":269,"image":9840},{"width":271,"height":272},{"sys":9842,"fields":9845},{"id":9843,"createdAt":9844},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":9846,"slug":9847,"articleIntro":9846,"category":9848},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[9849],{"metadata":9850,"sys":9853,"fields":9860},{"tags":9851,"concepts":9852},[],[],{"space":9854,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":9856,"publishedVersion":222,"revision":62,"contentType":9858,"locale":29},{"sys":9855},{"type":12,"linkType":13,"id":14},{"sys":9857},{"id":21,"type":12,"linkType":22},{"sys":9859},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":9861,"metaTitle":232,"metaDescription":233,"mainTitle":9862,"subtitle":252,"heroImage":9877,"ctaButton":275,"ctaLink":276},[231],{"data":9863,"content":9864,"nodeType":74},{},[9865,9871],{"data":9866,"content":9867,"nodeType":244},{},[9868],{"data":9869,"marks":9870,"value":243,"nodeType":82},{},[],{"data":9872,"content":9873,"nodeType":87},{},[9874],{"data":9875,"marks":9876,"value":251,"nodeType":82},{},[],{"metadata":9878,"sys":9881,"fields":9886},{"tags":9879,"concepts":9880},[],[],{"space":9882,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":9884,"publishedVersion":62,"revision":44,"locale":29},{"sys":9883},{"type":12,"linkType":13,"id":14},{"sys":9885},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":9887},{"url":267,"details":9888,"fileName":273,"contentType":274},{"size":269,"image":9889},{"width":271,"height":272},{"sys":9891,"fields":9894},{"id":9892,"createdAt":9893},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":9895,"slug":9896,"articleIntro":9895,"category":9897},"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",[9898],{"metadata":9899,"sys":9902,"fields":9909},{"tags":9900,"concepts":9901},[],[],{"space":9903,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":9905,"publishedVersion":222,"revision":62,"contentType":9907,"locale":29},{"sys":9904},{"type":12,"linkType":13,"id":14},{"sys":9906},{"id":21,"type":12,"linkType":22},{"sys":9908},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":9910,"metaTitle":232,"metaDescription":233,"mainTitle":9911,"subtitle":252,"heroImage":9926,"ctaButton":275,"ctaLink":276},[231],{"data":9912,"content":9913,"nodeType":74},{},[9914,9920],{"data":9915,"content":9916,"nodeType":244},{},[9917],{"data":9918,"marks":9919,"value":243,"nodeType":82},{},[],{"data":9921,"content":9922,"nodeType":87},{},[9923],{"data":9924,"marks":9925,"value":251,"nodeType":82},{},[],{"metadata":9927,"sys":9930,"fields":9935},{"tags":9928,"concepts":9929},[],[],{"space":9931,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":9933,"publishedVersion":62,"revision":44,"locale":29},{"sys":9932},{"type":12,"linkType":13,"id":14},{"sys":9934},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":9936},{"url":267,"details":9937,"fileName":273,"contentType":274},{"size":269,"image":9938},{"width":271,"height":272},{"sys":9940,"fields":9943},{"id":9941,"createdAt":9942},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":9944,"slug":9945,"articleIntro":9944,"category":9946},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[9947],{"metadata":9948,"sys":9951,"fields":9958},{"tags":9949,"concepts":9950},[],[],{"space":9952,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":9954,"publishedVersion":222,"revision":62,"contentType":9956,"locale":29},{"sys":9953},{"type":12,"linkType":13,"id":14},{"sys":9955},{"id":21,"type":12,"linkType":22},{"sys":9957},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":9959,"metaTitle":232,"metaDescription":233,"mainTitle":9960,"subtitle":252,"heroImage":9975,"ctaButton":275,"ctaLink":276},[231],{"data":9961,"content":9962,"nodeType":74},{},[9963,9969],{"data":9964,"content":9965,"nodeType":244},{},[9966],{"data":9967,"marks":9968,"value":243,"nodeType":82},{},[],{"data":9970,"content":9971,"nodeType":87},{},[9972],{"data":9973,"marks":9974,"value":251,"nodeType":82},{},[],{"metadata":9976,"sys":9979,"fields":9984},{"tags":9977,"concepts":9978},[],[],{"space":9980,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":9982,"publishedVersion":62,"revision":44,"locale":29},{"sys":9981},{"type":12,"linkType":13,"id":14},{"sys":9983},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":9985},{"url":267,"details":9986,"fileName":273,"contentType":274},{"size":269,"image":9987},{"width":271,"height":272},{"sys":9989,"fields":9992},{"id":9990,"createdAt":9991},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":9993,"slug":9994,"articleIntro":9993,"category":9995},"698 - Intégration fiscale","compte-698-integration-fiscale",[9996],{"metadata":9997,"sys":10000,"fields":10007},{"tags":9998,"concepts":9999},[],[],{"space":10001,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":10003,"publishedVersion":222,"revision":62,"contentType":10005,"locale":29},{"sys":10002},{"type":12,"linkType":13,"id":14},{"sys":10004},{"id":21,"type":12,"linkType":22},{"sys":10006},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":10008,"metaTitle":232,"metaDescription":233,"mainTitle":10009,"subtitle":252,"heroImage":10024,"ctaButton":275,"ctaLink":276},[231],{"data":10010,"content":10011,"nodeType":74},{},[10012,10018],{"data":10013,"content":10014,"nodeType":244},{},[10015],{"data":10016,"marks":10017,"value":243,"nodeType":82},{},[],{"data":10019,"content":10020,"nodeType":87},{},[10021],{"data":10022,"marks":10023,"value":251,"nodeType":82},{},[],{"metadata":10025,"sys":10028,"fields":10033},{"tags":10026,"concepts":10027},[],[],{"space":10029,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":10031,"publishedVersion":62,"revision":44,"locale":29},{"sys":10030},{"type":12,"linkType":13,"id":14},{"sys":10032},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":10034},{"url":267,"details":10035,"fileName":273,"contentType":274},{"size":269,"image":10036},{"width":271,"height":272},{"sys":10038,"fields":10041},{"id":10039,"createdAt":10040},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":10042,"slug":10043,"articleIntro":10042,"category":10044},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[10045],{"metadata":10046,"sys":10049,"fields":10056},{"tags":10047,"concepts":10048},[],[],{"space":10050,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":10052,"publishedVersion":222,"revision":62,"contentType":10054,"locale":29},{"sys":10051},{"type":12,"linkType":13,"id":14},{"sys":10053},{"id":21,"type":12,"linkType":22},{"sys":10055},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":10057,"metaTitle":232,"metaDescription":233,"mainTitle":10058,"subtitle":252,"heroImage":10073,"ctaButton":275,"ctaLink":276},[231],{"data":10059,"content":10060,"nodeType":74},{},[10061,10067],{"data":10062,"content":10063,"nodeType":244},{},[10064],{"data":10065,"marks":10066,"value":243,"nodeType":82},{},[],{"data":10068,"content":10069,"nodeType":87},{},[10070],{"data":10071,"marks":10072,"value":251,"nodeType":82},{},[],{"metadata":10074,"sys":10077,"fields":10082},{"tags":10075,"concepts":10076},[],[],{"space":10078,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":10080,"publishedVersion":62,"revision":44,"locale":29},{"sys":10079},{"type":12,"linkType":13,"id":14},{"sys":10081},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":10083},{"url":267,"details":10084,"fileName":273,"contentType":274},{"size":269,"image":10085},{"width":271,"height":272},{"sys":10087,"fields":10090},{"id":10088,"createdAt":10089},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":10091,"slug":10092,"articleIntro":10091,"category":10093},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[10094],{"metadata":10095,"sys":10098,"fields":10105},{"tags":10096,"concepts":10097},[],[],{"space":10099,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":10101,"publishedVersion":222,"revision":62,"contentType":10103,"locale":29},{"sys":10100},{"type":12,"linkType":13,"id":14},{"sys":10102},{"id":21,"type":12,"linkType":22},{"sys":10104},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":10106,"metaTitle":232,"metaDescription":233,"mainTitle":10107,"subtitle":252,"heroImage":10122,"ctaButton":275,"ctaLink":276},[231],{"data":10108,"content":10109,"nodeType":74},{},[10110,10116],{"data":10111,"content":10112,"nodeType":244},{},[10113],{"data":10114,"marks":10115,"value":243,"nodeType":82},{},[],{"data":10117,"content":10118,"nodeType":87},{},[10119],{"data":10120,"marks":10121,"value":251,"nodeType":82},{},[],{"metadata":10123,"sys":10126,"fields":10131},{"tags":10124,"concepts":10125},[],[],{"space":10127,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":10129,"publishedVersion":62,"revision":44,"locale":29},{"sys":10128},{"type":12,"linkType":13,"id":14},{"sys":10130},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":10132},{"url":267,"details":10133,"fileName":273,"contentType":274},{"size":269,"image":10134},{"width":271,"height":272},{"sys":10136,"fields":10139},{"id":10137,"createdAt":10138},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":10140,"slug":10141,"articleIntro":10140,"category":10142},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[10143],{"metadata":10144,"sys":10147,"fields":10154},{"tags":10145,"concepts":10146},[],[],{"space":10148,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":10150,"publishedVersion":222,"revision":62,"contentType":10152,"locale":29},{"sys":10149},{"type":12,"linkType":13,"id":14},{"sys":10151},{"id":21,"type":12,"linkType":22},{"sys":10153},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":10155,"metaTitle":232,"metaDescription":233,"mainTitle":10156,"subtitle":252,"heroImage":10171,"ctaButton":275,"ctaLink":276},[231],{"data":10157,"content":10158,"nodeType":74},{},[10159,10165],{"data":10160,"content":10161,"nodeType":244},{},[10162],{"data":10163,"marks":10164,"value":243,"nodeType":82},{},[],{"data":10166,"content":10167,"nodeType":87},{},[10168],{"data":10169,"marks":10170,"value":251,"nodeType":82},{},[],{"metadata":10172,"sys":10175,"fields":10180},{"tags":10173,"concepts":10174},[],[],{"space":10176,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":10178,"publishedVersion":62,"revision":44,"locale":29},{"sys":10177},{"type":12,"linkType":13,"id":14},{"sys":10179},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":10181},{"url":267,"details":10182,"fileName":273,"contentType":274},{"size":269,"image":10183},{"width":271,"height":272},{"sys":10185,"fields":10188},{"id":10186,"createdAt":10187},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":10189,"slug":10190,"articleIntro":-1,"category":10191},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[10192],{"metadata":10193,"sys":10196,"fields":10203},{"tags":10194,"concepts":10195},[],[],{"space":10197,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":10199,"publishedVersion":222,"revision":62,"contentType":10201,"locale":29},{"sys":10198},{"type":12,"linkType":13,"id":14},{"sys":10200},{"id":21,"type":12,"linkType":22},{"sys":10202},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":10204,"metaTitle":232,"metaDescription":233,"mainTitle":10205,"subtitle":252,"heroImage":10220,"ctaButton":275,"ctaLink":276},[231],{"data":10206,"content":10207,"nodeType":74},{},[10208,10214],{"data":10209,"content":10210,"nodeType":244},{},[10211],{"data":10212,"marks":10213,"value":243,"nodeType":82},{},[],{"data":10215,"content":10216,"nodeType":87},{},[10217],{"data":10218,"marks":10219,"value":251,"nodeType":82},{},[],{"metadata":10221,"sys":10224,"fields":10229},{"tags":10222,"concepts":10223},[],[],{"space":10225,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":10227,"publishedVersion":62,"revision":44,"locale":29},{"sys":10226},{"type":12,"linkType":13,"id":14},{"sys":10228},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":10230},{"url":267,"details":10231,"fileName":273,"contentType":274},{"size":269,"image":10232},{"width":271,"height":272},{"sys":10234,"fields":10237},{"id":10235,"createdAt":10236},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":10238,"slug":10239,"articleIntro":10238,"category":10240},"2748 - Autres prêts","compte-2748-autres-prets",[10241],{"metadata":10242,"sys":10245,"fields":10252},{"tags":10243,"concepts":10244},[],[],{"space":10246,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":10248,"publishedVersion":222,"revision":62,"contentType":10250,"locale":29},{"sys":10247},{"type":12,"linkType":13,"id":14},{"sys":10249},{"id":21,"type":12,"linkType":22},{"sys":10251},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":10253,"metaTitle":232,"metaDescription":233,"mainTitle":10254,"subtitle":252,"heroImage":10269,"ctaButton":275,"ctaLink":276},[231],{"data":10255,"content":10256,"nodeType":74},{},[10257,10263],{"data":10258,"content":10259,"nodeType":244},{},[10260],{"data":10261,"marks":10262,"value":243,"nodeType":82},{},[],{"data":10264,"content":10265,"nodeType":87},{},[10266],{"data":10267,"marks":10268,"value":251,"nodeType":82},{},[],{"metadata":10270,"sys":10273,"fields":10278},{"tags":10271,"concepts":10272},[],[],{"space":10274,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":10276,"publishedVersion":62,"revision":44,"locale":29},{"sys":10275},{"type":12,"linkType":13,"id":14},{"sys":10277},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":10279},{"url":267,"details":10280,"fileName":273,"contentType":274},{"size":269,"image":10281},{"width":271,"height":272},{"sys":10283,"fields":10286},{"id":10284,"createdAt":10285},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":10287,"slug":10288,"articleIntro":-1,"category":10289},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[10290],{"metadata":10291,"sys":10294,"fields":10301},{"tags":10292,"concepts":10293},[],[],{"space":10295,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":10297,"publishedVersion":222,"revision":62,"contentType":10299,"locale":29},{"sys":10296},{"type":12,"linkType":13,"id":14},{"sys":10298},{"id":21,"type":12,"linkType":22},{"sys":10300},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":10302,"metaTitle":232,"metaDescription":233,"mainTitle":10303,"subtitle":252,"heroImage":10318,"ctaButton":275,"ctaLink":276},[231],{"data":10304,"content":10305,"nodeType":74},{},[10306,10312],{"data":10307,"content":10308,"nodeType":244},{},[10309],{"data":10310,"marks":10311,"value":243,"nodeType":82},{},[],{"data":10313,"content":10314,"nodeType":87},{},[10315],{"data":10316,"marks":10317,"value":251,"nodeType":82},{},[],{"metadata":10319,"sys":10322,"fields":10327},{"tags":10320,"concepts":10321},[],[],{"space":10323,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":10325,"publishedVersion":62,"revision":44,"locale":29},{"sys":10324},{"type":12,"linkType":13,"id":14},{"sys":10326},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":10328},{"url":267,"details":10329,"fileName":273,"contentType":274},{"size":269,"image":10330},{"width":271,"height":272},{"sys":10332,"fields":10335},{"id":10333,"createdAt":10334},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":10336,"slug":10337,"articleIntro":10336,"category":10338},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[10339],{"metadata":10340,"sys":10343,"fields":10350},{"tags":10341,"concepts":10342},[],[],{"space":10344,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":10346,"publishedVersion":222,"revision":62,"contentType":10348,"locale":29},{"sys":10345},{"type":12,"linkType":13,"id":14},{"sys":10347},{"id":21,"type":12,"linkType":22},{"sys":10349},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":10351,"metaTitle":232,"metaDescription":233,"mainTitle":10352,"subtitle":252,"heroImage":10367,"ctaButton":275,"ctaLink":276},[231],{"data":10353,"content":10354,"nodeType":74},{},[10355,10361],{"data":10356,"content":10357,"nodeType":244},{},[10358],{"data":10359,"marks":10360,"value":243,"nodeType":82},{},[],{"data":10362,"content":10363,"nodeType":87},{},[10364],{"data":10365,"marks":10366,"value":251,"nodeType":82},{},[],{"metadata":10368,"sys":10371,"fields":10376},{"tags":10369,"concepts":10370},[],[],{"space":10372,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":10374,"publishedVersion":62,"revision":44,"locale":29},{"sys":10373},{"type":12,"linkType":13,"id":14},{"sys":10375},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":10377},{"url":267,"details":10378,"fileName":273,"contentType":274},{"size":269,"image":10379},{"width":271,"height":272},{"sys":10381,"fields":10384},{"id":10382,"createdAt":10383},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":10385,"slug":10386,"articleIntro":10385,"category":10387},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[10388],{"metadata":10389,"sys":10392,"fields":10399},{"tags":10390,"concepts":10391},[],[],{"space":10393,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":10395,"publishedVersion":222,"revision":62,"contentType":10397,"locale":29},{"sys":10394},{"type":12,"linkType":13,"id":14},{"sys":10396},{"id":21,"type":12,"linkType":22},{"sys":10398},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":10400,"metaTitle":232,"metaDescription":233,"mainTitle":10401,"subtitle":252,"heroImage":10416,"ctaButton":275,"ctaLink":276},[231],{"data":10402,"content":10403,"nodeType":74},{},[10404,10410],{"data":10405,"content":10406,"nodeType":244},{},[10407],{"data":10408,"marks":10409,"value":243,"nodeType":82},{},[],{"data":10411,"content":10412,"nodeType":87},{},[10413],{"data":10414,"marks":10415,"value":251,"nodeType":82},{},[],{"metadata":10417,"sys":10420,"fields":10425},{"tags":10418,"concepts":10419},[],[],{"space":10421,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":10423,"publishedVersion":62,"revision":44,"locale":29},{"sys":10422},{"type":12,"linkType":13,"id":14},{"sys":10424},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":10426},{"url":267,"details":10427,"fileName":273,"contentType":274},{"size":269,"image":10428},{"width":271,"height":272},{"sys":10430,"fields":10433},{"id":10431,"createdAt":10432},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":10434,"slug":10435,"articleIntro":10434,"category":10436},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[10437],{"metadata":10438,"sys":10441,"fields":10448},{"tags":10439,"concepts":10440},[],[],{"space":10442,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":10444,"publishedVersion":222,"revision":62,"contentType":10446,"locale":29},{"sys":10443},{"type":12,"linkType":13,"id":14},{"sys":10445},{"id":21,"type":12,"linkType":22},{"sys":10447},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":10449,"metaTitle":232,"metaDescription":233,"mainTitle":10450,"subtitle":252,"heroImage":10465,"ctaButton":275,"ctaLink":276},[231],{"data":10451,"content":10452,"nodeType":74},{},[10453,10459],{"data":10454,"content":10455,"nodeType":244},{},[10456],{"data":10457,"marks":10458,"value":243,"nodeType":82},{},[],{"data":10460,"content":10461,"nodeType":87},{},[10462],{"data":10463,"marks":10464,"value":251,"nodeType":82},{},[],{"metadata":10466,"sys":10469,"fields":10474},{"tags":10467,"concepts":10468},[],[],{"space":10470,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":10472,"publishedVersion":62,"revision":44,"locale":29},{"sys":10471},{"type":12,"linkType":13,"id":14},{"sys":10473},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":10475},{"url":267,"details":10476,"fileName":273,"contentType":274},{"size":269,"image":10477},{"width":271,"height":272},{"sys":10479,"fields":10482},{"id":10480,"createdAt":10481},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":10483,"slug":10484,"articleIntro":10483,"category":10485},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[10486],{"metadata":10487,"sys":10490,"fields":10497},{"tags":10488,"concepts":10489},[],[],{"space":10491,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":10493,"publishedVersion":222,"revision":62,"contentType":10495,"locale":29},{"sys":10492},{"type":12,"linkType":13,"id":14},{"sys":10494},{"id":21,"type":12,"linkType":22},{"sys":10496},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":10498,"metaTitle":232,"metaDescription":233,"mainTitle":10499,"subtitle":252,"heroImage":10514,"ctaButton":275,"ctaLink":276},[231],{"data":10500,"content":10501,"nodeType":74},{},[10502,10508],{"data":10503,"content":10504,"nodeType":244},{},[10505],{"data":10506,"marks":10507,"value":243,"nodeType":82},{},[],{"data":10509,"content":10510,"nodeType":87},{},[10511],{"data":10512,"marks":10513,"value":251,"nodeType":82},{},[],{"metadata":10515,"sys":10518,"fields":10523},{"tags":10516,"concepts":10517},[],[],{"space":10519,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":10521,"publishedVersion":62,"revision":44,"locale":29},{"sys":10520},{"type":12,"linkType":13,"id":14},{"sys":10522},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":10524},{"url":267,"details":10525,"fileName":273,"contentType":274},{"size":269,"image":10526},{"width":271,"height":272},{"sys":10528,"fields":10531},{"id":10529,"createdAt":10530},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":10532,"slug":10533,"articleIntro":10532,"category":10534},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[10535],{"metadata":10536,"sys":10539,"fields":10546},{"tags":10537,"concepts":10538},[],[],{"space":10540,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":10542,"publishedVersion":222,"revision":62,"contentType":10544,"locale":29},{"sys":10541},{"type":12,"linkType":13,"id":14},{"sys":10543},{"id":21,"type":12,"linkType":22},{"sys":10545},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":10547,"metaTitle":232,"metaDescription":233,"mainTitle":10548,"subtitle":252,"heroImage":10563,"ctaButton":275,"ctaLink":276},[231],{"data":10549,"content":10550,"nodeType":74},{},[10551,10557],{"data":10552,"content":10553,"nodeType":244},{},[10554],{"data":10555,"marks":10556,"value":243,"nodeType":82},{},[],{"data":10558,"content":10559,"nodeType":87},{},[10560],{"data":10561,"marks":10562,"value":251,"nodeType":82},{},[],{"metadata":10564,"sys":10567,"fields":10572},{"tags":10565,"concepts":10566},[],[],{"space":10568,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":10570,"publishedVersion":62,"revision":44,"locale":29},{"sys":10569},{"type":12,"linkType":13,"id":14},{"sys":10571},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":10573},{"url":267,"details":10574,"fileName":273,"contentType":274},{"size":269,"image":10575},{"width":271,"height":272},{"sys":10577,"fields":10580},{"id":10578,"createdAt":10579},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":10581,"slug":10582,"articleIntro":10581,"category":10583},"Compte 2131 - Bâtiments","compte-2131-batiments",[10584],{"metadata":10585,"sys":10588,"fields":10595},{"tags":10586,"concepts":10587},[],[],{"space":10589,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":10591,"publishedVersion":222,"revision":62,"contentType":10593,"locale":29},{"sys":10590},{"type":12,"linkType":13,"id":14},{"sys":10592},{"id":21,"type":12,"linkType":22},{"sys":10594},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":10596,"metaTitle":232,"metaDescription":233,"mainTitle":10597,"subtitle":252,"heroImage":10612,"ctaButton":275,"ctaLink":276},[231],{"data":10598,"content":10599,"nodeType":74},{},[10600,10606],{"data":10601,"content":10602,"nodeType":244},{},[10603],{"data":10604,"marks":10605,"value":243,"nodeType":82},{},[],{"data":10607,"content":10608,"nodeType":87},{},[10609],{"data":10610,"marks":10611,"value":251,"nodeType":82},{},[],{"metadata":10613,"sys":10616,"fields":10621},{"tags":10614,"concepts":10615},[],[],{"space":10617,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":10619,"publishedVersion":62,"revision":44,"locale":29},{"sys":10618},{"type":12,"linkType":13,"id":14},{"sys":10620},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":10622},{"url":267,"details":10623,"fileName":273,"contentType":274},{"size":269,"image":10624},{"width":271,"height":272},{"sys":10626,"fields":10629},{"id":10627,"createdAt":10628},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":10630,"slug":10631,"articleIntro":10630,"category":10632},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[10633],{"metadata":10634,"sys":10637,"fields":10644},{"tags":10635,"concepts":10636},[],[],{"space":10638,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":10640,"publishedVersion":222,"revision":62,"contentType":10642,"locale":29},{"sys":10639},{"type":12,"linkType":13,"id":14},{"sys":10641},{"id":21,"type":12,"linkType":22},{"sys":10643},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":10645,"metaTitle":232,"metaDescription":233,"mainTitle":10646,"subtitle":252,"heroImage":10661,"ctaButton":275,"ctaLink":276},[231],{"data":10647,"content":10648,"nodeType":74},{},[10649,10655],{"data":10650,"content":10651,"nodeType":244},{},[10652],{"data":10653,"marks":10654,"value":243,"nodeType":82},{},[],{"data":10656,"content":10657,"nodeType":87},{},[10658],{"data":10659,"marks":10660,"value":251,"nodeType":82},{},[],{"metadata":10662,"sys":10665,"fields":10670},{"tags":10663,"concepts":10664},[],[],{"space":10666,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":10668,"publishedVersion":62,"revision":44,"locale":29},{"sys":10667},{"type":12,"linkType":13,"id":14},{"sys":10669},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":10671},{"url":267,"details":10672,"fileName":273,"contentType":274},{"size":269,"image":10673},{"width":271,"height":272},{"sys":10675,"fields":10678},{"id":10676,"createdAt":10677},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":10679,"slug":10680,"articleIntro":10679,"category":10681},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[10682],{"metadata":10683,"sys":10686,"fields":10693},{"tags":10684,"concepts":10685},[],[],{"space":10687,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":10689,"publishedVersion":222,"revision":62,"contentType":10691,"locale":29},{"sys":10688},{"type":12,"linkType":13,"id":14},{"sys":10690},{"id":21,"type":12,"linkType":22},{"sys":10692},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":10694,"metaTitle":232,"metaDescription":233,"mainTitle":10695,"subtitle":252,"heroImage":10710,"ctaButton":275,"ctaLink":276},[231],{"data":10696,"content":10697,"nodeType":74},{},[10698,10704],{"data":10699,"content":10700,"nodeType":244},{},[10701],{"data":10702,"marks":10703,"value":243,"nodeType":82},{},[],{"data":10705,"content":10706,"nodeType":87},{},[10707],{"data":10708,"marks":10709,"value":251,"nodeType":82},{},[],{"metadata":10711,"sys":10714,"fields":10719},{"tags":10712,"concepts":10713},[],[],{"space":10715,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":10717,"publishedVersion":62,"revision":44,"locale":29},{"sys":10716},{"type":12,"linkType":13,"id":14},{"sys":10718},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":10720},{"url":267,"details":10721,"fileName":273,"contentType":274},{"size":269,"image":10722},{"width":271,"height":272},{"sys":10724,"fields":10727},{"id":10725,"createdAt":10726},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":10728,"slug":10729,"articleIntro":-1,"category":10730},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[10731],{"metadata":10732,"sys":10735,"fields":10742},{"tags":10733,"concepts":10734},[],[],{"space":10736,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":10738,"publishedVersion":222,"revision":62,"contentType":10740,"locale":29},{"sys":10737},{"type":12,"linkType":13,"id":14},{"sys":10739},{"id":21,"type":12,"linkType":22},{"sys":10741},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":10743,"metaTitle":232,"metaDescription":233,"mainTitle":10744,"subtitle":252,"heroImage":10759,"ctaButton":275,"ctaLink":276},[231],{"data":10745,"content":10746,"nodeType":74},{},[10747,10753],{"data":10748,"content":10749,"nodeType":244},{},[10750],{"data":10751,"marks":10752,"value":243,"nodeType":82},{},[],{"data":10754,"content":10755,"nodeType":87},{},[10756],{"data":10757,"marks":10758,"value":251,"nodeType":82},{},[],{"metadata":10760,"sys":10763,"fields":10768},{"tags":10761,"concepts":10762},[],[],{"space":10764,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":10766,"publishedVersion":62,"revision":44,"locale":29},{"sys":10765},{"type":12,"linkType":13,"id":14},{"sys":10767},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":10769},{"url":267,"details":10770,"fileName":273,"contentType":274},{"size":269,"image":10771},{"width":271,"height":272},{"sys":10773,"fields":10776},{"id":10774,"createdAt":10775},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":10777,"slug":10778,"articleIntro":10777,"category":10779},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[10780],{"metadata":10781,"sys":10784,"fields":10791},{"tags":10782,"concepts":10783},[],[],{"space":10785,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":10787,"publishedVersion":222,"revision":62,"contentType":10789,"locale":29},{"sys":10786},{"type":12,"linkType":13,"id":14},{"sys":10788},{"id":21,"type":12,"linkType":22},{"sys":10790},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":10792,"metaTitle":232,"metaDescription":233,"mainTitle":10793,"subtitle":252,"heroImage":10808,"ctaButton":275,"ctaLink":276},[231],{"data":10794,"content":10795,"nodeType":74},{},[10796,10802],{"data":10797,"content":10798,"nodeType":244},{},[10799],{"data":10800,"marks":10801,"value":243,"nodeType":82},{},[],{"data":10803,"content":10804,"nodeType":87},{},[10805],{"data":10806,"marks":10807,"value":251,"nodeType":82},{},[],{"metadata":10809,"sys":10812,"fields":10817},{"tags":10810,"concepts":10811},[],[],{"space":10813,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":10815,"publishedVersion":62,"revision":44,"locale":29},{"sys":10814},{"type":12,"linkType":13,"id":14},{"sys":10816},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":10818},{"url":267,"details":10819,"fileName":273,"contentType":274},{"size":269,"image":10820},{"width":271,"height":272},{"sys":10822,"fields":10825},{"id":10823,"createdAt":10824},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":10826,"slug":10827,"articleIntro":10826,"category":10828},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[10829],{"metadata":10830,"sys":10833,"fields":10840},{"tags":10831,"concepts":10832},[],[],{"space":10834,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":10836,"publishedVersion":222,"revision":62,"contentType":10838,"locale":29},{"sys":10835},{"type":12,"linkType":13,"id":14},{"sys":10837},{"id":21,"type":12,"linkType":22},{"sys":10839},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":10841,"metaTitle":232,"metaDescription":233,"mainTitle":10842,"subtitle":252,"heroImage":10857,"ctaButton":275,"ctaLink":276},[231],{"data":10843,"content":10844,"nodeType":74},{},[10845,10851],{"data":10846,"content":10847,"nodeType":244},{},[10848],{"data":10849,"marks":10850,"value":243,"nodeType":82},{},[],{"data":10852,"content":10853,"nodeType":87},{},[10854],{"data":10855,"marks":10856,"value":251,"nodeType":82},{},[],{"metadata":10858,"sys":10861,"fields":10866},{"tags":10859,"concepts":10860},[],[],{"space":10862,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":10864,"publishedVersion":62,"revision":44,"locale":29},{"sys":10863},{"type":12,"linkType":13,"id":14},{"sys":10865},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":10867},{"url":267,"details":10868,"fileName":273,"contentType":274},{"size":269,"image":10869},{"width":271,"height":272},{"sys":10871,"fields":10874},{"id":10872,"createdAt":10873},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":10875,"slug":10876,"articleIntro":10875,"category":10877},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[10878],{"metadata":10879,"sys":10882,"fields":10889},{"tags":10880,"concepts":10881},[],[],{"space":10883,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":10885,"publishedVersion":222,"revision":62,"contentType":10887,"locale":29},{"sys":10884},{"type":12,"linkType":13,"id":14},{"sys":10886},{"id":21,"type":12,"linkType":22},{"sys":10888},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":10890,"metaTitle":232,"metaDescription":233,"mainTitle":10891,"subtitle":252,"heroImage":10906,"ctaButton":275,"ctaLink":276},[231],{"data":10892,"content":10893,"nodeType":74},{},[10894,10900],{"data":10895,"content":10896,"nodeType":244},{},[10897],{"data":10898,"marks":10899,"value":243,"nodeType":82},{},[],{"data":10901,"content":10902,"nodeType":87},{},[10903],{"data":10904,"marks":10905,"value":251,"nodeType":82},{},[],{"metadata":10907,"sys":10910,"fields":10915},{"tags":10908,"concepts":10909},[],[],{"space":10911,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":10913,"publishedVersion":62,"revision":44,"locale":29},{"sys":10912},{"type":12,"linkType":13,"id":14},{"sys":10914},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":10916},{"url":267,"details":10917,"fileName":273,"contentType":274},{"size":269,"image":10918},{"width":271,"height":272},{"sys":10920,"fields":10923},{"id":10921,"createdAt":10922},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":10924,"slug":10925,"articleIntro":-1,"category":10926},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[10927],{"metadata":10928,"sys":10931,"fields":10938},{"tags":10929,"concepts":10930},[],[],{"space":10932,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":10934,"publishedVersion":222,"revision":62,"contentType":10936,"locale":29},{"sys":10933},{"type":12,"linkType":13,"id":14},{"sys":10935},{"id":21,"type":12,"linkType":22},{"sys":10937},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":10939,"metaTitle":232,"metaDescription":233,"mainTitle":10940,"subtitle":252,"heroImage":10955,"ctaButton":275,"ctaLink":276},[231],{"data":10941,"content":10942,"nodeType":74},{},[10943,10949],{"data":10944,"content":10945,"nodeType":244},{},[10946],{"data":10947,"marks":10948,"value":243,"nodeType":82},{},[],{"data":10950,"content":10951,"nodeType":87},{},[10952],{"data":10953,"marks":10954,"value":251,"nodeType":82},{},[],{"metadata":10956,"sys":10959,"fields":10964},{"tags":10957,"concepts":10958},[],[],{"space":10960,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":10962,"publishedVersion":62,"revision":44,"locale":29},{"sys":10961},{"type":12,"linkType":13,"id":14},{"sys":10963},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":10965},{"url":267,"details":10966,"fileName":273,"contentType":274},{"size":269,"image":10967},{"width":271,"height":272},{"sys":10969,"fields":10972},{"id":10970,"createdAt":10971},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":10973,"slug":10974,"articleIntro":-1,"category":10975},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[10976],{"metadata":10977,"sys":10980,"fields":10987},{"tags":10978,"concepts":10979},[],[],{"space":10981,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":10983,"publishedVersion":222,"revision":62,"contentType":10985,"locale":29},{"sys":10982},{"type":12,"linkType":13,"id":14},{"sys":10984},{"id":21,"type":12,"linkType":22},{"sys":10986},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":10988,"metaTitle":232,"metaDescription":233,"mainTitle":10989,"subtitle":252,"heroImage":11004,"ctaButton":275,"ctaLink":276},[231],{"data":10990,"content":10991,"nodeType":74},{},[10992,10998],{"data":10993,"content":10994,"nodeType":244},{},[10995],{"data":10996,"marks":10997,"value":243,"nodeType":82},{},[],{"data":10999,"content":11000,"nodeType":87},{},[11001],{"data":11002,"marks":11003,"value":251,"nodeType":82},{},[],{"metadata":11005,"sys":11008,"fields":11013},{"tags":11006,"concepts":11007},[],[],{"space":11009,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":11011,"publishedVersion":62,"revision":44,"locale":29},{"sys":11010},{"type":12,"linkType":13,"id":14},{"sys":11012},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":11014},{"url":267,"details":11015,"fileName":273,"contentType":274},{"size":269,"image":11016},{"width":271,"height":272},{"sys":11018,"fields":11021},{"id":11019,"createdAt":11020},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":11022,"slug":11023,"articleIntro":11022,"category":11024},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[11025],{"metadata":11026,"sys":11029,"fields":11036},{"tags":11027,"concepts":11028},[],[],{"space":11030,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":11032,"publishedVersion":222,"revision":62,"contentType":11034,"locale":29},{"sys":11031},{"type":12,"linkType":13,"id":14},{"sys":11033},{"id":21,"type":12,"linkType":22},{"sys":11035},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":11037,"metaTitle":232,"metaDescription":233,"mainTitle":11038,"subtitle":252,"heroImage":11053,"ctaButton":275,"ctaLink":276},[231],{"data":11039,"content":11040,"nodeType":74},{},[11041,11047],{"data":11042,"content":11043,"nodeType":244},{},[11044],{"data":11045,"marks":11046,"value":243,"nodeType":82},{},[],{"data":11048,"content":11049,"nodeType":87},{},[11050],{"data":11051,"marks":11052,"value":251,"nodeType":82},{},[],{"metadata":11054,"sys":11057,"fields":11062},{"tags":11055,"concepts":11056},[],[],{"space":11058,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":11060,"publishedVersion":62,"revision":44,"locale":29},{"sys":11059},{"type":12,"linkType":13,"id":14},{"sys":11061},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":11063},{"url":267,"details":11064,"fileName":273,"contentType":274},{"size":269,"image":11065},{"width":271,"height":272},{"sys":11067,"fields":11070},{"id":11068,"createdAt":11069},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":11071,"slug":11072,"articleIntro":11071,"category":11073},"613 - Locations","compte-613-locations",[11074],{"metadata":11075,"sys":11078,"fields":11085},{"tags":11076,"concepts":11077},[],[],{"space":11079,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":11081,"publishedVersion":222,"revision":62,"contentType":11083,"locale":29},{"sys":11080},{"type":12,"linkType":13,"id":14},{"sys":11082},{"id":21,"type":12,"linkType":22},{"sys":11084},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":11086,"metaTitle":232,"metaDescription":233,"mainTitle":11087,"subtitle":252,"heroImage":11102,"ctaButton":275,"ctaLink":276},[231],{"data":11088,"content":11089,"nodeType":74},{},[11090,11096],{"data":11091,"content":11092,"nodeType":244},{},[11093],{"data":11094,"marks":11095,"value":243,"nodeType":82},{},[],{"data":11097,"content":11098,"nodeType":87},{},[11099],{"data":11100,"marks":11101,"value":251,"nodeType":82},{},[],{"metadata":11103,"sys":11106,"fields":11111},{"tags":11104,"concepts":11105},[],[],{"space":11107,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":11109,"publishedVersion":62,"revision":44,"locale":29},{"sys":11108},{"type":12,"linkType":13,"id":14},{"sys":11110},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":11112},{"url":267,"details":11113,"fileName":273,"contentType":274},{"size":269,"image":11114},{"width":271,"height":272},{"sys":11116,"fields":11119},{"id":11117,"createdAt":11118},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":11120,"slug":11121,"articleIntro":-1,"category":11122},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[11123],{"metadata":11124,"sys":11127,"fields":11134},{"tags":11125,"concepts":11126},[],[],{"space":11128,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":11130,"publishedVersion":222,"revision":62,"contentType":11132,"locale":29},{"sys":11129},{"type":12,"linkType":13,"id":14},{"sys":11131},{"id":21,"type":12,"linkType":22},{"sys":11133},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":11135,"metaTitle":232,"metaDescription":233,"mainTitle":11136,"subtitle":252,"heroImage":11151,"ctaButton":275,"ctaLink":276},[231],{"data":11137,"content":11138,"nodeType":74},{},[11139,11145],{"data":11140,"content":11141,"nodeType":244},{},[11142],{"data":11143,"marks":11144,"value":243,"nodeType":82},{},[],{"data":11146,"content":11147,"nodeType":87},{},[11148],{"data":11149,"marks":11150,"value":251,"nodeType":82},{},[],{"metadata":11152,"sys":11155,"fields":11160},{"tags":11153,"concepts":11154},[],[],{"space":11156,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":11158,"publishedVersion":62,"revision":44,"locale":29},{"sys":11157},{"type":12,"linkType":13,"id":14},{"sys":11159},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":11161},{"url":267,"details":11162,"fileName":273,"contentType":274},{"size":269,"image":11163},{"width":271,"height":272},{"sys":11165,"fields":11168},{"id":11166,"createdAt":11167},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":11169,"slug":11170,"articleIntro":-1,"category":11171},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[11172],{"metadata":11173,"sys":11176,"fields":11183},{"tags":11174,"concepts":11175},[],[],{"space":11177,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":11179,"publishedVersion":222,"revision":62,"contentType":11181,"locale":29},{"sys":11178},{"type":12,"linkType":13,"id":14},{"sys":11180},{"id":21,"type":12,"linkType":22},{"sys":11182},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":11184,"metaTitle":232,"metaDescription":233,"mainTitle":11185,"subtitle":252,"heroImage":11200,"ctaButton":275,"ctaLink":276},[231],{"data":11186,"content":11187,"nodeType":74},{},[11188,11194],{"data":11189,"content":11190,"nodeType":244},{},[11191],{"data":11192,"marks":11193,"value":243,"nodeType":82},{},[],{"data":11195,"content":11196,"nodeType":87},{},[11197],{"data":11198,"marks":11199,"value":251,"nodeType":82},{},[],{"metadata":11201,"sys":11204,"fields":11209},{"tags":11202,"concepts":11203},[],[],{"space":11205,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":11207,"publishedVersion":62,"revision":44,"locale":29},{"sys":11206},{"type":12,"linkType":13,"id":14},{"sys":11208},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":11210},{"url":267,"details":11211,"fileName":273,"contentType":274},{"size":269,"image":11212},{"width":271,"height":272},{"sys":11214,"fields":11217},{"id":11215,"createdAt":11216},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":11218,"slug":11219,"articleIntro":11218,"category":11220},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[11221],{"metadata":11222,"sys":11225,"fields":11232},{"tags":11223,"concepts":11224},[],[],{"space":11226,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":11228,"publishedVersion":222,"revision":62,"contentType":11230,"locale":29},{"sys":11227},{"type":12,"linkType":13,"id":14},{"sys":11229},{"id":21,"type":12,"linkType":22},{"sys":11231},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":11233,"metaTitle":232,"metaDescription":233,"mainTitle":11234,"subtitle":252,"heroImage":11249,"ctaButton":275,"ctaLink":276},[231],{"data":11235,"content":11236,"nodeType":74},{},[11237,11243],{"data":11238,"content":11239,"nodeType":244},{},[11240],{"data":11241,"marks":11242,"value":243,"nodeType":82},{},[],{"data":11244,"content":11245,"nodeType":87},{},[11246],{"data":11247,"marks":11248,"value":251,"nodeType":82},{},[],{"metadata":11250,"sys":11253,"fields":11258},{"tags":11251,"concepts":11252},[],[],{"space":11254,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":11256,"publishedVersion":62,"revision":44,"locale":29},{"sys":11255},{"type":12,"linkType":13,"id":14},{"sys":11257},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":11259},{"url":267,"details":11260,"fileName":273,"contentType":274},{"size":269,"image":11261},{"width":271,"height":272},{"sys":11263,"fields":11266},{"id":11264,"createdAt":11265},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":11267,"slug":11268,"articleIntro":11267,"category":11269},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[11270],{"metadata":11271,"sys":11274,"fields":11281},{"tags":11272,"concepts":11273},[],[],{"space":11275,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":11277,"publishedVersion":222,"revision":62,"contentType":11279,"locale":29},{"sys":11276},{"type":12,"linkType":13,"id":14},{"sys":11278},{"id":21,"type":12,"linkType":22},{"sys":11280},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":11282,"metaTitle":232,"metaDescription":233,"mainTitle":11283,"subtitle":252,"heroImage":11298,"ctaButton":275,"ctaLink":276},[231],{"data":11284,"content":11285,"nodeType":74},{},[11286,11292],{"data":11287,"content":11288,"nodeType":244},{},[11289],{"data":11290,"marks":11291,"value":243,"nodeType":82},{},[],{"data":11293,"content":11294,"nodeType":87},{},[11295],{"data":11296,"marks":11297,"value":251,"nodeType":82},{},[],{"metadata":11299,"sys":11302,"fields":11307},{"tags":11300,"concepts":11301},[],[],{"space":11303,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":11305,"publishedVersion":62,"revision":44,"locale":29},{"sys":11304},{"type":12,"linkType":13,"id":14},{"sys":11306},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":11308},{"url":267,"details":11309,"fileName":273,"contentType":274},{"size":269,"image":11310},{"width":271,"height":272},{"sys":11312,"fields":11315},{"id":11313,"createdAt":11314},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":11316,"slug":11317,"articleIntro":11318,"category":11319},"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",[11320],{"metadata":11321,"sys":11324,"fields":11331},{"tags":11322,"concepts":11323},[],[],{"space":11325,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":11327,"publishedVersion":222,"revision":62,"contentType":11329,"locale":29},{"sys":11326},{"type":12,"linkType":13,"id":14},{"sys":11328},{"id":21,"type":12,"linkType":22},{"sys":11330},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":11332,"metaTitle":232,"metaDescription":233,"mainTitle":11333,"subtitle":252,"heroImage":11348,"ctaButton":275,"ctaLink":276},[231],{"data":11334,"content":11335,"nodeType":74},{},[11336,11342],{"data":11337,"content":11338,"nodeType":244},{},[11339],{"data":11340,"marks":11341,"value":243,"nodeType":82},{},[],{"data":11343,"content":11344,"nodeType":87},{},[11345],{"data":11346,"marks":11347,"value":251,"nodeType":82},{},[],{"metadata":11349,"sys":11352,"fields":11357},{"tags":11350,"concepts":11351},[],[],{"space":11353,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":11355,"publishedVersion":62,"revision":44,"locale":29},{"sys":11354},{"type":12,"linkType":13,"id":14},{"sys":11356},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":11358},{"url":267,"details":11359,"fileName":273,"contentType":274},{"size":269,"image":11360},{"width":271,"height":272},{"sys":11362,"fields":11365},{"id":11363,"createdAt":11364},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":11366,"slug":11367,"articleIntro":-1,"category":11368},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[11369],{"metadata":11370,"sys":11373,"fields":11380},{"tags":11371,"concepts":11372},[],[],{"space":11374,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":11376,"publishedVersion":222,"revision":62,"contentType":11378,"locale":29},{"sys":11375},{"type":12,"linkType":13,"id":14},{"sys":11377},{"id":21,"type":12,"linkType":22},{"sys":11379},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":11381,"metaTitle":232,"metaDescription":233,"mainTitle":11382,"subtitle":252,"heroImage":11397,"ctaButton":275,"ctaLink":276},[231],{"data":11383,"content":11384,"nodeType":74},{},[11385,11391],{"data":11386,"content":11387,"nodeType":244},{},[11388],{"data":11389,"marks":11390,"value":243,"nodeType":82},{},[],{"data":11392,"content":11393,"nodeType":87},{},[11394],{"data":11395,"marks":11396,"value":251,"nodeType":82},{},[],{"metadata":11398,"sys":11401,"fields":11406},{"tags":11399,"concepts":11400},[],[],{"space":11402,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":11404,"publishedVersion":62,"revision":44,"locale":29},{"sys":11403},{"type":12,"linkType":13,"id":14},{"sys":11405},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":11407},{"url":267,"details":11408,"fileName":273,"contentType":274},{"size":269,"image":11409},{"width":271,"height":272},{"sys":11411,"fields":11414},{"id":11412,"createdAt":11413},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":11415,"slug":11416,"articleIntro":11415,"category":11417},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[11418],{"metadata":11419,"sys":11422,"fields":11429},{"tags":11420,"concepts":11421},[],[],{"space":11423,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":11425,"publishedVersion":222,"revision":62,"contentType":11427,"locale":29},{"sys":11424},{"type":12,"linkType":13,"id":14},{"sys":11426},{"id":21,"type":12,"linkType":22},{"sys":11428},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":11430,"metaTitle":232,"metaDescription":233,"mainTitle":11431,"subtitle":252,"heroImage":11446,"ctaButton":275,"ctaLink":276},[231],{"data":11432,"content":11433,"nodeType":74},{},[11434,11440],{"data":11435,"content":11436,"nodeType":244},{},[11437],{"data":11438,"marks":11439,"value":243,"nodeType":82},{},[],{"data":11441,"content":11442,"nodeType":87},{},[11443],{"data":11444,"marks":11445,"value":251,"nodeType":82},{},[],{"metadata":11447,"sys":11450,"fields":11455},{"tags":11448,"concepts":11449},[],[],{"space":11451,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":11453,"publishedVersion":62,"revision":44,"locale":29},{"sys":11452},{"type":12,"linkType":13,"id":14},{"sys":11454},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":11456},{"url":267,"details":11457,"fileName":273,"contentType":274},{"size":269,"image":11458},{"width":271,"height":272},{"sys":11460,"fields":11463},{"id":11461,"createdAt":11462},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":11464,"slug":11465,"articleIntro":11464,"category":11466},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[11467],{"metadata":11468,"sys":11471,"fields":11478},{"tags":11469,"concepts":11470},[],[],{"space":11472,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":11474,"publishedVersion":222,"revision":62,"contentType":11476,"locale":29},{"sys":11473},{"type":12,"linkType":13,"id":14},{"sys":11475},{"id":21,"type":12,"linkType":22},{"sys":11477},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":11479,"metaTitle":232,"metaDescription":233,"mainTitle":11480,"subtitle":252,"heroImage":11495,"ctaButton":275,"ctaLink":276},[231],{"data":11481,"content":11482,"nodeType":74},{},[11483,11489],{"data":11484,"content":11485,"nodeType":244},{},[11486],{"data":11487,"marks":11488,"value":243,"nodeType":82},{},[],{"data":11490,"content":11491,"nodeType":87},{},[11492],{"data":11493,"marks":11494,"value":251,"nodeType":82},{},[],{"metadata":11496,"sys":11499,"fields":11504},{"tags":11497,"concepts":11498},[],[],{"space":11500,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":11502,"publishedVersion":62,"revision":44,"locale":29},{"sys":11501},{"type":12,"linkType":13,"id":14},{"sys":11503},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":11505},{"url":267,"details":11506,"fileName":273,"contentType":274},{"size":269,"image":11507},{"width":271,"height":272},{"sys":11509,"fields":11512},{"id":11510,"createdAt":11511},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":11513,"slug":11514,"articleIntro":11513,"category":11515},"Compte 211 - Terrains","compte-211-terrains",[11516],{"metadata":11517,"sys":11520,"fields":11527},{"tags":11518,"concepts":11519},[],[],{"space":11521,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":11523,"publishedVersion":222,"revision":62,"contentType":11525,"locale":29},{"sys":11522},{"type":12,"linkType":13,"id":14},{"sys":11524},{"id":21,"type":12,"linkType":22},{"sys":11526},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":11528,"metaTitle":232,"metaDescription":233,"mainTitle":11529,"subtitle":252,"heroImage":11544,"ctaButton":275,"ctaLink":276},[231],{"data":11530,"content":11531,"nodeType":74},{},[11532,11538],{"data":11533,"content":11534,"nodeType":244},{},[11535],{"data":11536,"marks":11537,"value":243,"nodeType":82},{},[],{"data":11539,"content":11540,"nodeType":87},{},[11541],{"data":11542,"marks":11543,"value":251,"nodeType":82},{},[],{"metadata":11545,"sys":11548,"fields":11553},{"tags":11546,"concepts":11547},[],[],{"space":11549,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":11551,"publishedVersion":62,"revision":44,"locale":29},{"sys":11550},{"type":12,"linkType":13,"id":14},{"sys":11552},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":11554},{"url":267,"details":11555,"fileName":273,"contentType":274},{"size":269,"image":11556},{"width":271,"height":272},{"sys":11558,"fields":11561},{"id":11559,"createdAt":11560},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":11562,"slug":11563,"articleIntro":11562,"category":11564},"668 - Autres charges financières","compte-668-autres-charges-financieres",[11565],{"metadata":11566,"sys":11569,"fields":11576},{"tags":11567,"concepts":11568},[],[],{"space":11570,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":11572,"publishedVersion":222,"revision":62,"contentType":11574,"locale":29},{"sys":11571},{"type":12,"linkType":13,"id":14},{"sys":11573},{"id":21,"type":12,"linkType":22},{"sys":11575},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":11577,"metaTitle":232,"metaDescription":233,"mainTitle":11578,"subtitle":252,"heroImage":11593,"ctaButton":275,"ctaLink":276},[231],{"data":11579,"content":11580,"nodeType":74},{},[11581,11587],{"data":11582,"content":11583,"nodeType":244},{},[11584],{"data":11585,"marks":11586,"value":243,"nodeType":82},{},[],{"data":11588,"content":11589,"nodeType":87},{},[11590],{"data":11591,"marks":11592,"value":251,"nodeType":82},{},[],{"metadata":11594,"sys":11597,"fields":11602},{"tags":11595,"concepts":11596},[],[],{"space":11598,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":11600,"publishedVersion":62,"revision":44,"locale":29},{"sys":11599},{"type":12,"linkType":13,"id":14},{"sys":11601},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":11603},{"url":267,"details":11604,"fileName":273,"contentType":274},{"size":269,"image":11605},{"width":271,"height":272},{"sys":11607,"fields":11610},{"id":11608,"createdAt":11609},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":11611,"slug":11612,"articleIntro":11611,"category":11613},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[11614],{"metadata":11615,"sys":11618,"fields":11625},{"tags":11616,"concepts":11617},[],[],{"space":11619,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":11621,"publishedVersion":222,"revision":62,"contentType":11623,"locale":29},{"sys":11620},{"type":12,"linkType":13,"id":14},{"sys":11622},{"id":21,"type":12,"linkType":22},{"sys":11624},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":11626,"metaTitle":232,"metaDescription":233,"mainTitle":11627,"subtitle":252,"heroImage":11642,"ctaButton":275,"ctaLink":276},[231],{"data":11628,"content":11629,"nodeType":74},{},[11630,11636],{"data":11631,"content":11632,"nodeType":244},{},[11633],{"data":11634,"marks":11635,"value":243,"nodeType":82},{},[],{"data":11637,"content":11638,"nodeType":87},{},[11639],{"data":11640,"marks":11641,"value":251,"nodeType":82},{},[],{"metadata":11643,"sys":11646,"fields":11651},{"tags":11644,"concepts":11645},[],[],{"space":11647,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":11649,"publishedVersion":62,"revision":44,"locale":29},{"sys":11648},{"type":12,"linkType":13,"id":14},{"sys":11650},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":11652},{"url":267,"details":11653,"fileName":273,"contentType":274},{"size":269,"image":11654},{"width":271,"height":272},{"sys":11656,"fields":11659},{"id":11657,"createdAt":11658},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":11660,"slug":11661,"articleIntro":-1,"category":11662},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[11663],{"metadata":11664,"sys":11667,"fields":11674},{"tags":11665,"concepts":11666},[],[],{"space":11668,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":11670,"publishedVersion":222,"revision":62,"contentType":11672,"locale":29},{"sys":11669},{"type":12,"linkType":13,"id":14},{"sys":11671},{"id":21,"type":12,"linkType":22},{"sys":11673},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":11675,"metaTitle":232,"metaDescription":233,"mainTitle":11676,"subtitle":252,"heroImage":11691,"ctaButton":275,"ctaLink":276},[231],{"data":11677,"content":11678,"nodeType":74},{},[11679,11685],{"data":11680,"content":11681,"nodeType":244},{},[11682],{"data":11683,"marks":11684,"value":243,"nodeType":82},{},[],{"data":11686,"content":11687,"nodeType":87},{},[11688],{"data":11689,"marks":11690,"value":251,"nodeType":82},{},[],{"metadata":11692,"sys":11695,"fields":11700},{"tags":11693,"concepts":11694},[],[],{"space":11696,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":11698,"publishedVersion":62,"revision":44,"locale":29},{"sys":11697},{"type":12,"linkType":13,"id":14},{"sys":11699},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":11701},{"url":267,"details":11702,"fileName":273,"contentType":274},{"size":269,"image":11703},{"width":271,"height":272},{"sys":11705,"fields":11708},{"id":11706,"createdAt":11707},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":11709,"slug":11710,"articleIntro":11709,"category":11711},"6358 - Autres droits","compte-6358-autres-droits",[11712],{"metadata":11713,"sys":11716,"fields":11723},{"tags":11714,"concepts":11715},[],[],{"space":11717,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":11719,"publishedVersion":222,"revision":62,"contentType":11721,"locale":29},{"sys":11718},{"type":12,"linkType":13,"id":14},{"sys":11720},{"id":21,"type":12,"linkType":22},{"sys":11722},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":11724,"metaTitle":232,"metaDescription":233,"mainTitle":11725,"subtitle":252,"heroImage":11740,"ctaButton":275,"ctaLink":276},[231],{"data":11726,"content":11727,"nodeType":74},{},[11728,11734],{"data":11729,"content":11730,"nodeType":244},{},[11731],{"data":11732,"marks":11733,"value":243,"nodeType":82},{},[],{"data":11735,"content":11736,"nodeType":87},{},[11737],{"data":11738,"marks":11739,"value":251,"nodeType":82},{},[],{"metadata":11741,"sys":11744,"fields":11749},{"tags":11742,"concepts":11743},[],[],{"space":11745,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":11747,"publishedVersion":62,"revision":44,"locale":29},{"sys":11746},{"type":12,"linkType":13,"id":14},{"sys":11748},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":11750},{"url":267,"details":11751,"fileName":273,"contentType":274},{"size":269,"image":11752},{"width":271,"height":272},{"sys":11754,"fields":11757},{"id":11755,"createdAt":11756},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":11758,"slug":11759,"articleIntro":11758,"category":11760},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[11761],{"metadata":11762,"sys":11765,"fields":11772},{"tags":11763,"concepts":11764},[],[],{"space":11766,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":11768,"publishedVersion":222,"revision":62,"contentType":11770,"locale":29},{"sys":11767},{"type":12,"linkType":13,"id":14},{"sys":11769},{"id":21,"type":12,"linkType":22},{"sys":11771},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":11773,"metaTitle":232,"metaDescription":233,"mainTitle":11774,"subtitle":252,"heroImage":11789,"ctaButton":275,"ctaLink":276},[231],{"data":11775,"content":11776,"nodeType":74},{},[11777,11783],{"data":11778,"content":11779,"nodeType":244},{},[11780],{"data":11781,"marks":11782,"value":243,"nodeType":82},{},[],{"data":11784,"content":11785,"nodeType":87},{},[11786],{"data":11787,"marks":11788,"value":251,"nodeType":82},{},[],{"metadata":11790,"sys":11793,"fields":11798},{"tags":11791,"concepts":11792},[],[],{"space":11794,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":11796,"publishedVersion":62,"revision":44,"locale":29},{"sys":11795},{"type":12,"linkType":13,"id":14},{"sys":11797},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":11799},{"url":267,"details":11800,"fileName":273,"contentType":274},{"size":269,"image":11801},{"width":271,"height":272},{"sys":11803,"fields":11806},{"id":11804,"createdAt":11805},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":11807,"slug":11808,"articleIntro":11807,"category":11809},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[11810],{"metadata":11811,"sys":11814,"fields":11821},{"tags":11812,"concepts":11813},[],[],{"space":11815,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":11817,"publishedVersion":222,"revision":62,"contentType":11819,"locale":29},{"sys":11816},{"type":12,"linkType":13,"id":14},{"sys":11818},{"id":21,"type":12,"linkType":22},{"sys":11820},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":11822,"metaTitle":232,"metaDescription":233,"mainTitle":11823,"subtitle":252,"heroImage":11838,"ctaButton":275,"ctaLink":276},[231],{"data":11824,"content":11825,"nodeType":74},{},[11826,11832],{"data":11827,"content":11828,"nodeType":244},{},[11829],{"data":11830,"marks":11831,"value":243,"nodeType":82},{},[],{"data":11833,"content":11834,"nodeType":87},{},[11835],{"data":11836,"marks":11837,"value":251,"nodeType":82},{},[],{"metadata":11839,"sys":11842,"fields":11847},{"tags":11840,"concepts":11841},[],[],{"space":11843,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":11845,"publishedVersion":62,"revision":44,"locale":29},{"sys":11844},{"type":12,"linkType":13,"id":14},{"sys":11846},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":11848},{"url":267,"details":11849,"fileName":273,"contentType":274},{"size":269,"image":11850},{"width":271,"height":272},{"sys":11852,"fields":11855},{"id":11853,"createdAt":11854},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":11856,"slug":11857,"articleIntro":11856,"category":11858},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[11859],{"metadata":11860,"sys":11863,"fields":11870},{"tags":11861,"concepts":11862},[],[],{"space":11864,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":11866,"publishedVersion":222,"revision":62,"contentType":11868,"locale":29},{"sys":11865},{"type":12,"linkType":13,"id":14},{"sys":11867},{"id":21,"type":12,"linkType":22},{"sys":11869},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":11871,"metaTitle":232,"metaDescription":233,"mainTitle":11872,"subtitle":252,"heroImage":11887,"ctaButton":275,"ctaLink":276},[231],{"data":11873,"content":11874,"nodeType":74},{},[11875,11881],{"data":11876,"content":11877,"nodeType":244},{},[11878],{"data":11879,"marks":11880,"value":243,"nodeType":82},{},[],{"data":11882,"content":11883,"nodeType":87},{},[11884],{"data":11885,"marks":11886,"value":251,"nodeType":82},{},[],{"metadata":11888,"sys":11891,"fields":11896},{"tags":11889,"concepts":11890},[],[],{"space":11892,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":11894,"publishedVersion":62,"revision":44,"locale":29},{"sys":11893},{"type":12,"linkType":13,"id":14},{"sys":11895},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":11897},{"url":267,"details":11898,"fileName":273,"contentType":274},{"size":269,"image":11899},{"width":271,"height":272},{"sys":11901,"fields":11904},{"id":11902,"createdAt":11903},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":11905,"slug":11906,"articleIntro":11905,"category":11907},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[11908],{"metadata":11909,"sys":11912,"fields":11919},{"tags":11910,"concepts":11911},[],[],{"space":11913,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":11915,"publishedVersion":222,"revision":62,"contentType":11917,"locale":29},{"sys":11914},{"type":12,"linkType":13,"id":14},{"sys":11916},{"id":21,"type":12,"linkType":22},{"sys":11918},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":11920,"metaTitle":232,"metaDescription":233,"mainTitle":11921,"subtitle":252,"heroImage":11936,"ctaButton":275,"ctaLink":276},[231],{"data":11922,"content":11923,"nodeType":74},{},[11924,11930],{"data":11925,"content":11926,"nodeType":244},{},[11927],{"data":11928,"marks":11929,"value":243,"nodeType":82},{},[],{"data":11931,"content":11932,"nodeType":87},{},[11933],{"data":11934,"marks":11935,"value":251,"nodeType":82},{},[],{"metadata":11937,"sys":11940,"fields":11945},{"tags":11938,"concepts":11939},[],[],{"space":11941,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":11943,"publishedVersion":62,"revision":44,"locale":29},{"sys":11942},{"type":12,"linkType":13,"id":14},{"sys":11944},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":11946},{"url":267,"details":11947,"fileName":273,"contentType":274},{"size":269,"image":11948},{"width":271,"height":272},{"sys":11950,"fields":11953},{"id":11951,"createdAt":11952},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":11954,"slug":11955,"articleIntro":-1,"category":11956},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[11957],{"metadata":11958,"sys":11961,"fields":11968},{"tags":11959,"concepts":11960},[],[],{"space":11962,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":11964,"publishedVersion":222,"revision":62,"contentType":11966,"locale":29},{"sys":11963},{"type":12,"linkType":13,"id":14},{"sys":11965},{"id":21,"type":12,"linkType":22},{"sys":11967},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":11969,"metaTitle":232,"metaDescription":233,"mainTitle":11970,"subtitle":252,"heroImage":11985,"ctaButton":275,"ctaLink":276},[231],{"data":11971,"content":11972,"nodeType":74},{},[11973,11979],{"data":11974,"content":11975,"nodeType":244},{},[11976],{"data":11977,"marks":11978,"value":243,"nodeType":82},{},[],{"data":11980,"content":11981,"nodeType":87},{},[11982],{"data":11983,"marks":11984,"value":251,"nodeType":82},{},[],{"metadata":11986,"sys":11989,"fields":11994},{"tags":11987,"concepts":11988},[],[],{"space":11990,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":11992,"publishedVersion":62,"revision":44,"locale":29},{"sys":11991},{"type":12,"linkType":13,"id":14},{"sys":11993},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":11995},{"url":267,"details":11996,"fileName":273,"contentType":274},{"size":269,"image":11997},{"width":271,"height":272},{"sys":11999,"fields":12002},{"id":12000,"createdAt":12001},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":12003,"slug":12004,"articleIntro":12003,"category":12005},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[12006],{"metadata":12007,"sys":12010,"fields":12017},{"tags":12008,"concepts":12009},[],[],{"space":12011,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":12013,"publishedVersion":222,"revision":62,"contentType":12015,"locale":29},{"sys":12012},{"type":12,"linkType":13,"id":14},{"sys":12014},{"id":21,"type":12,"linkType":22},{"sys":12016},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":12018,"metaTitle":232,"metaDescription":233,"mainTitle":12019,"subtitle":252,"heroImage":12034,"ctaButton":275,"ctaLink":276},[231],{"data":12020,"content":12021,"nodeType":74},{},[12022,12028],{"data":12023,"content":12024,"nodeType":244},{},[12025],{"data":12026,"marks":12027,"value":243,"nodeType":82},{},[],{"data":12029,"content":12030,"nodeType":87},{},[12031],{"data":12032,"marks":12033,"value":251,"nodeType":82},{},[],{"metadata":12035,"sys":12038,"fields":12043},{"tags":12036,"concepts":12037},[],[],{"space":12039,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":12041,"publishedVersion":62,"revision":44,"locale":29},{"sys":12040},{"type":12,"linkType":13,"id":14},{"sys":12042},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":12044},{"url":267,"details":12045,"fileName":273,"contentType":274},{"size":269,"image":12046},{"width":271,"height":272},{"sys":12048,"fields":12051},{"id":12049,"createdAt":12050},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":12052,"slug":12053,"articleIntro":12052,"category":12054},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[12055],{"metadata":12056,"sys":12059,"fields":12066},{"tags":12057,"concepts":12058},[],[],{"space":12060,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":12062,"publishedVersion":222,"revision":62,"contentType":12064,"locale":29},{"sys":12061},{"type":12,"linkType":13,"id":14},{"sys":12063},{"id":21,"type":12,"linkType":22},{"sys":12065},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":12067,"metaTitle":232,"metaDescription":233,"mainTitle":12068,"subtitle":252,"heroImage":12083,"ctaButton":275,"ctaLink":276},[231],{"data":12069,"content":12070,"nodeType":74},{},[12071,12077],{"data":12072,"content":12073,"nodeType":244},{},[12074],{"data":12075,"marks":12076,"value":243,"nodeType":82},{},[],{"data":12078,"content":12079,"nodeType":87},{},[12080],{"data":12081,"marks":12082,"value":251,"nodeType":82},{},[],{"metadata":12084,"sys":12087,"fields":12092},{"tags":12085,"concepts":12086},[],[],{"space":12088,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":12090,"publishedVersion":62,"revision":44,"locale":29},{"sys":12089},{"type":12,"linkType":13,"id":14},{"sys":12091},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":12093},{"url":267,"details":12094,"fileName":273,"contentType":274},{"size":269,"image":12095},{"width":271,"height":272},{"sys":12097,"fields":12100},{"id":12098,"createdAt":12099},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":12101,"slug":12102,"articleIntro":-1,"category":12103},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[12104],{"metadata":12105,"sys":12108,"fields":12115},{"tags":12106,"concepts":12107},[],[],{"space":12109,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":12111,"publishedVersion":222,"revision":62,"contentType":12113,"locale":29},{"sys":12110},{"type":12,"linkType":13,"id":14},{"sys":12112},{"id":21,"type":12,"linkType":22},{"sys":12114},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":12116,"metaTitle":232,"metaDescription":233,"mainTitle":12117,"subtitle":252,"heroImage":12132,"ctaButton":275,"ctaLink":276},[231],{"data":12118,"content":12119,"nodeType":74},{},[12120,12126],{"data":12121,"content":12122,"nodeType":244},{},[12123],{"data":12124,"marks":12125,"value":243,"nodeType":82},{},[],{"data":12127,"content":12128,"nodeType":87},{},[12129],{"data":12130,"marks":12131,"value":251,"nodeType":82},{},[],{"metadata":12133,"sys":12136,"fields":12141},{"tags":12134,"concepts":12135},[],[],{"space":12137,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":12139,"publishedVersion":62,"revision":44,"locale":29},{"sys":12138},{"type":12,"linkType":13,"id":14},{"sys":12140},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":12142},{"url":267,"details":12143,"fileName":273,"contentType":274},{"size":269,"image":12144},{"width":271,"height":272},{"sys":12146,"fields":12149},{"id":12147,"createdAt":12148},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":12150,"slug":12151,"articleIntro":12150,"category":12152},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[12153],{"metadata":12154,"sys":12157,"fields":12164},{"tags":12155,"concepts":12156},[],[],{"space":12158,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":12160,"publishedVersion":222,"revision":62,"contentType":12162,"locale":29},{"sys":12159},{"type":12,"linkType":13,"id":14},{"sys":12161},{"id":21,"type":12,"linkType":22},{"sys":12163},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":12165,"metaTitle":232,"metaDescription":233,"mainTitle":12166,"subtitle":252,"heroImage":12181,"ctaButton":275,"ctaLink":276},[231],{"data":12167,"content":12168,"nodeType":74},{},[12169,12175],{"data":12170,"content":12171,"nodeType":244},{},[12172],{"data":12173,"marks":12174,"value":243,"nodeType":82},{},[],{"data":12176,"content":12177,"nodeType":87},{},[12178],{"data":12179,"marks":12180,"value":251,"nodeType":82},{},[],{"metadata":12182,"sys":12185,"fields":12190},{"tags":12183,"concepts":12184},[],[],{"space":12186,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":12188,"publishedVersion":62,"revision":44,"locale":29},{"sys":12187},{"type":12,"linkType":13,"id":14},{"sys":12189},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":12191},{"url":267,"details":12192,"fileName":273,"contentType":274},{"size":269,"image":12193},{"width":271,"height":272},{"sys":12195,"fields":12197},{"id":12196,"createdAt":5628},"162s9jHJG3pe8Lo9DnYq87",{"title":12198,"slug":12199,"articleIntro":12198,"category":12200},"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",[12201],{"metadata":12202,"sys":12205,"fields":12212},{"tags":12203,"concepts":12204},[],[],{"space":12206,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":12208,"publishedVersion":222,"revision":62,"contentType":12210,"locale":29},{"sys":12207},{"type":12,"linkType":13,"id":14},{"sys":12209},{"id":21,"type":12,"linkType":22},{"sys":12211},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":12213,"metaTitle":232,"metaDescription":233,"mainTitle":12214,"subtitle":252,"heroImage":12229,"ctaButton":275,"ctaLink":276},[231],{"data":12215,"content":12216,"nodeType":74},{},[12217,12223],{"data":12218,"content":12219,"nodeType":244},{},[12220],{"data":12221,"marks":12222,"value":243,"nodeType":82},{},[],{"data":12224,"content":12225,"nodeType":87},{},[12226],{"data":12227,"marks":12228,"value":251,"nodeType":82},{},[],{"metadata":12230,"sys":12233,"fields":12238},{"tags":12231,"concepts":12232},[],[],{"space":12234,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":12236,"publishedVersion":62,"revision":44,"locale":29},{"sys":12235},{"type":12,"linkType":13,"id":14},{"sys":12237},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":12239},{"url":267,"details":12240,"fileName":273,"contentType":274},{"size":269,"image":12241},{"width":271,"height":272},{"sys":12243,"fields":12246},{"id":12244,"createdAt":12245},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":12247,"slug":12248,"articleIntro":12247,"category":12249},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[12250],{"metadata":12251,"sys":12254,"fields":12261},{"tags":12252,"concepts":12253},[],[],{"space":12255,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":12257,"publishedVersion":222,"revision":62,"contentType":12259,"locale":29},{"sys":12256},{"type":12,"linkType":13,"id":14},{"sys":12258},{"id":21,"type":12,"linkType":22},{"sys":12260},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":12262,"metaTitle":232,"metaDescription":233,"mainTitle":12263,"subtitle":252,"heroImage":12278,"ctaButton":275,"ctaLink":276},[231],{"data":12264,"content":12265,"nodeType":74},{},[12266,12272],{"data":12267,"content":12268,"nodeType":244},{},[12269],{"data":12270,"marks":12271,"value":243,"nodeType":82},{},[],{"data":12273,"content":12274,"nodeType":87},{},[12275],{"data":12276,"marks":12277,"value":251,"nodeType":82},{},[],{"metadata":12279,"sys":12282,"fields":12287},{"tags":12280,"concepts":12281},[],[],{"space":12283,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":12285,"publishedVersion":62,"revision":44,"locale":29},{"sys":12284},{"type":12,"linkType":13,"id":14},{"sys":12286},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":12288},{"url":267,"details":12289,"fileName":273,"contentType":274},{"size":269,"image":12290},{"width":271,"height":272},{"sys":12292,"fields":12295},{"id":12293,"createdAt":12294},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":12296,"slug":12297,"articleIntro":12298,"category":12299},"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.",[12300],{"metadata":12301,"sys":12304,"fields":12311},{"tags":12302,"concepts":12303},[],[],{"space":12305,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":12307,"publishedVersion":222,"revision":62,"contentType":12309,"locale":29},{"sys":12306},{"type":12,"linkType":13,"id":14},{"sys":12308},{"id":21,"type":12,"linkType":22},{"sys":12310},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":12312,"metaTitle":232,"metaDescription":233,"mainTitle":12313,"subtitle":252,"heroImage":12328,"ctaButton":275,"ctaLink":276},[231],{"data":12314,"content":12315,"nodeType":74},{},[12316,12322],{"data":12317,"content":12318,"nodeType":244},{},[12319],{"data":12320,"marks":12321,"value":243,"nodeType":82},{},[],{"data":12323,"content":12324,"nodeType":87},{},[12325],{"data":12326,"marks":12327,"value":251,"nodeType":82},{},[],{"metadata":12329,"sys":12332,"fields":12337},{"tags":12330,"concepts":12331},[],[],{"space":12333,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":12335,"publishedVersion":62,"revision":44,"locale":29},{"sys":12334},{"type":12,"linkType":13,"id":14},{"sys":12336},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":12338},{"url":267,"details":12339,"fileName":273,"contentType":274},{"size":269,"image":12340},{"width":271,"height":272},{"sys":12342,"fields":12345},{"id":12343,"createdAt":12344},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":12346,"slug":12347,"articleIntro":12348,"category":12349},"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.",[12350],{"metadata":12351,"sys":12354,"fields":12361},{"tags":12352,"concepts":12353},[],[],{"space":12355,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":12357,"publishedVersion":222,"revision":62,"contentType":12359,"locale":29},{"sys":12356},{"type":12,"linkType":13,"id":14},{"sys":12358},{"id":21,"type":12,"linkType":22},{"sys":12360},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":12362,"metaTitle":232,"metaDescription":233,"mainTitle":12363,"subtitle":252,"heroImage":12378,"ctaButton":275,"ctaLink":276},[231],{"data":12364,"content":12365,"nodeType":74},{},[12366,12372],{"data":12367,"content":12368,"nodeType":244},{},[12369],{"data":12370,"marks":12371,"value":243,"nodeType":82},{},[],{"data":12373,"content":12374,"nodeType":87},{},[12375],{"data":12376,"marks":12377,"value":251,"nodeType":82},{},[],{"metadata":12379,"sys":12382,"fields":12387},{"tags":12380,"concepts":12381},[],[],{"space":12383,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":12385,"publishedVersion":62,"revision":44,"locale":29},{"sys":12384},{"type":12,"linkType":13,"id":14},{"sys":12386},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":12388},{"url":267,"details":12389,"fileName":273,"contentType":274},{"size":269,"image":12390},{"width":271,"height":272},{"sys":12392,"fields":12395},{"id":12393,"createdAt":12394},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":12396,"slug":12397,"articleIntro":-1,"category":12398},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[12399],{"metadata":12400,"sys":12403,"fields":12410},{"tags":12401,"concepts":12402},[],[],{"space":12404,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":12406,"publishedVersion":222,"revision":62,"contentType":12408,"locale":29},{"sys":12405},{"type":12,"linkType":13,"id":14},{"sys":12407},{"id":21,"type":12,"linkType":22},{"sys":12409},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":12411,"metaTitle":232,"metaDescription":233,"mainTitle":12412,"subtitle":252,"heroImage":12427,"ctaButton":275,"ctaLink":276},[231],{"data":12413,"content":12414,"nodeType":74},{},[12415,12421],{"data":12416,"content":12417,"nodeType":244},{},[12418],{"data":12419,"marks":12420,"value":243,"nodeType":82},{},[],{"data":12422,"content":12423,"nodeType":87},{},[12424],{"data":12425,"marks":12426,"value":251,"nodeType":82},{},[],{"metadata":12428,"sys":12431,"fields":12436},{"tags":12429,"concepts":12430},[],[],{"space":12432,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":12434,"publishedVersion":62,"revision":44,"locale":29},{"sys":12433},{"type":12,"linkType":13,"id":14},{"sys":12435},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":12437},{"url":267,"details":12438,"fileName":273,"contentType":274},{"size":269,"image":12439},{"width":271,"height":272},{"sys":12441,"fields":12444},{"id":12442,"createdAt":12443},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":12445,"slug":12446,"articleIntro":-1,"category":12447},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[12448],{"metadata":12449,"sys":12452,"fields":12459},{"tags":12450,"concepts":12451},[],[],{"space":12453,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":12455,"publishedVersion":222,"revision":62,"contentType":12457,"locale":29},{"sys":12454},{"type":12,"linkType":13,"id":14},{"sys":12456},{"id":21,"type":12,"linkType":22},{"sys":12458},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":12460,"metaTitle":232,"metaDescription":233,"mainTitle":12461,"subtitle":252,"heroImage":12476,"ctaButton":275,"ctaLink":276},[231],{"data":12462,"content":12463,"nodeType":74},{},[12464,12470],{"data":12465,"content":12466,"nodeType":244},{},[12467],{"data":12468,"marks":12469,"value":243,"nodeType":82},{},[],{"data":12471,"content":12472,"nodeType":87},{},[12473],{"data":12474,"marks":12475,"value":251,"nodeType":82},{},[],{"metadata":12477,"sys":12480,"fields":12485},{"tags":12478,"concepts":12479},[],[],{"space":12481,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":12483,"publishedVersion":62,"revision":44,"locale":29},{"sys":12482},{"type":12,"linkType":13,"id":14},{"sys":12484},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":12486},{"url":267,"details":12487,"fileName":273,"contentType":274},{"size":269,"image":12488},{"width":271,"height":272},{"sys":12490,"fields":12493},{"id":12491,"createdAt":12492},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":12494,"slug":12495,"articleIntro":12494,"category":12496},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[12497],{"metadata":12498,"sys":12501,"fields":12508},{"tags":12499,"concepts":12500},[],[],{"space":12502,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":12504,"publishedVersion":222,"revision":62,"contentType":12506,"locale":29},{"sys":12503},{"type":12,"linkType":13,"id":14},{"sys":12505},{"id":21,"type":12,"linkType":22},{"sys":12507},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":12509,"metaTitle":232,"metaDescription":233,"mainTitle":12510,"subtitle":252,"heroImage":12525,"ctaButton":275,"ctaLink":276},[231],{"data":12511,"content":12512,"nodeType":74},{},[12513,12519],{"data":12514,"content":12515,"nodeType":244},{},[12516],{"data":12517,"marks":12518,"value":243,"nodeType":82},{},[],{"data":12520,"content":12521,"nodeType":87},{},[12522],{"data":12523,"marks":12524,"value":251,"nodeType":82},{},[],{"metadata":12526,"sys":12529,"fields":12534},{"tags":12527,"concepts":12528},[],[],{"space":12530,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":12532,"publishedVersion":62,"revision":44,"locale":29},{"sys":12531},{"type":12,"linkType":13,"id":14},{"sys":12533},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":12535},{"url":267,"details":12536,"fileName":273,"contentType":274},{"size":269,"image":12537},{"width":271,"height":272},{"sys":12539,"fields":12542},{"id":12540,"createdAt":12541},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":12543,"slug":12544,"articleIntro":12543,"category":12545},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[12546],{"metadata":12547,"sys":12550,"fields":12557},{"tags":12548,"concepts":12549},[],[],{"space":12551,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":12553,"publishedVersion":222,"revision":62,"contentType":12555,"locale":29},{"sys":12552},{"type":12,"linkType":13,"id":14},{"sys":12554},{"id":21,"type":12,"linkType":22},{"sys":12556},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":12558,"metaTitle":232,"metaDescription":233,"mainTitle":12559,"subtitle":252,"heroImage":12574,"ctaButton":275,"ctaLink":276},[231],{"data":12560,"content":12561,"nodeType":74},{},[12562,12568],{"data":12563,"content":12564,"nodeType":244},{},[12565],{"data":12566,"marks":12567,"value":243,"nodeType":82},{},[],{"data":12569,"content":12570,"nodeType":87},{},[12571],{"data":12572,"marks":12573,"value":251,"nodeType":82},{},[],{"metadata":12575,"sys":12578,"fields":12583},{"tags":12576,"concepts":12577},[],[],{"space":12579,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":12581,"publishedVersion":62,"revision":44,"locale":29},{"sys":12580},{"type":12,"linkType":13,"id":14},{"sys":12582},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":12584},{"url":267,"details":12585,"fileName":273,"contentType":274},{"size":269,"image":12586},{"width":271,"height":272},{"sys":12588,"fields":12591},{"id":12589,"createdAt":12590},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":12592,"slug":12593,"articleIntro":12592,"category":12594},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[12595],{"metadata":12596,"sys":12599,"fields":12606},{"tags":12597,"concepts":12598},[],[],{"space":12600,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":12602,"publishedVersion":222,"revision":62,"contentType":12604,"locale":29},{"sys":12601},{"type":12,"linkType":13,"id":14},{"sys":12603},{"id":21,"type":12,"linkType":22},{"sys":12605},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":12607,"metaTitle":232,"metaDescription":233,"mainTitle":12608,"subtitle":252,"heroImage":12623,"ctaButton":275,"ctaLink":276},[231],{"data":12609,"content":12610,"nodeType":74},{},[12611,12617],{"data":12612,"content":12613,"nodeType":244},{},[12614],{"data":12615,"marks":12616,"value":243,"nodeType":82},{},[],{"data":12618,"content":12619,"nodeType":87},{},[12620],{"data":12621,"marks":12622,"value":251,"nodeType":82},{},[],{"metadata":12624,"sys":12627,"fields":12632},{"tags":12625,"concepts":12626},[],[],{"space":12628,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":12630,"publishedVersion":62,"revision":44,"locale":29},{"sys":12629},{"type":12,"linkType":13,"id":14},{"sys":12631},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":12633},{"url":267,"details":12634,"fileName":273,"contentType":274},{"size":269,"image":12635},{"width":271,"height":272},{"sys":12637,"fields":12640},{"id":12638,"createdAt":12639},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":12641,"slug":12642,"articleIntro":12641,"category":12643},"1688 - Intérêts courus","compte-1688-interets-courus",[12644],{"metadata":12645,"sys":12648,"fields":12655},{"tags":12646,"concepts":12647},[],[],{"space":12649,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":12651,"publishedVersion":222,"revision":62,"contentType":12653,"locale":29},{"sys":12650},{"type":12,"linkType":13,"id":14},{"sys":12652},{"id":21,"type":12,"linkType":22},{"sys":12654},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":12656,"metaTitle":232,"metaDescription":233,"mainTitle":12657,"subtitle":252,"heroImage":12672,"ctaButton":275,"ctaLink":276},[231],{"data":12658,"content":12659,"nodeType":74},{},[12660,12666],{"data":12661,"content":12662,"nodeType":244},{},[12663],{"data":12664,"marks":12665,"value":243,"nodeType":82},{},[],{"data":12667,"content":12668,"nodeType":87},{},[12669],{"data":12670,"marks":12671,"value":251,"nodeType":82},{},[],{"metadata":12673,"sys":12676,"fields":12681},{"tags":12674,"concepts":12675},[],[],{"space":12677,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":12679,"publishedVersion":62,"revision":44,"locale":29},{"sys":12678},{"type":12,"linkType":13,"id":14},{"sys":12680},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":12682},{"url":267,"details":12683,"fileName":273,"contentType":274},{"size":269,"image":12684},{"width":271,"height":272},{"sys":12686,"fields":12689},{"id":12687,"createdAt":12688},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":12690,"slug":12691,"articleIntro":12690,"category":12692},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[12693],{"metadata":12694,"sys":12697,"fields":12704},{"tags":12695,"concepts":12696},[],[],{"space":12698,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":12700,"publishedVersion":222,"revision":62,"contentType":12702,"locale":29},{"sys":12699},{"type":12,"linkType":13,"id":14},{"sys":12701},{"id":21,"type":12,"linkType":22},{"sys":12703},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":12705,"metaTitle":232,"metaDescription":233,"mainTitle":12706,"subtitle":252,"heroImage":12721,"ctaButton":275,"ctaLink":276},[231],{"data":12707,"content":12708,"nodeType":74},{},[12709,12715],{"data":12710,"content":12711,"nodeType":244},{},[12712],{"data":12713,"marks":12714,"value":243,"nodeType":82},{},[],{"data":12716,"content":12717,"nodeType":87},{},[12718],{"data":12719,"marks":12720,"value":251,"nodeType":82},{},[],{"metadata":12722,"sys":12725,"fields":12730},{"tags":12723,"concepts":12724},[],[],{"space":12726,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":12728,"publishedVersion":62,"revision":44,"locale":29},{"sys":12727},{"type":12,"linkType":13,"id":14},{"sys":12729},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":12731},{"url":267,"details":12732,"fileName":273,"contentType":274},{"size":269,"image":12733},{"width":271,"height":272},{"sys":12735,"fields":12738},{"id":12736,"createdAt":12737},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":12739,"slug":12740,"articleIntro":12739,"category":12741},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[12742],{"metadata":12743,"sys":12746,"fields":12753},{"tags":12744,"concepts":12745},[],[],{"space":12747,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":12749,"publishedVersion":222,"revision":62,"contentType":12751,"locale":29},{"sys":12748},{"type":12,"linkType":13,"id":14},{"sys":12750},{"id":21,"type":12,"linkType":22},{"sys":12752},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":12754,"metaTitle":232,"metaDescription":233,"mainTitle":12755,"subtitle":252,"heroImage":12770,"ctaButton":275,"ctaLink":276},[231],{"data":12756,"content":12757,"nodeType":74},{},[12758,12764],{"data":12759,"content":12760,"nodeType":244},{},[12761],{"data":12762,"marks":12763,"value":243,"nodeType":82},{},[],{"data":12765,"content":12766,"nodeType":87},{},[12767],{"data":12768,"marks":12769,"value":251,"nodeType":82},{},[],{"metadata":12771,"sys":12774,"fields":12779},{"tags":12772,"concepts":12773},[],[],{"space":12775,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":12777,"publishedVersion":62,"revision":44,"locale":29},{"sys":12776},{"type":12,"linkType":13,"id":14},{"sys":12778},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":12780},{"url":267,"details":12781,"fileName":273,"contentType":274},{"size":269,"image":12782},{"width":271,"height":272},{"sys":12784,"fields":12787},{"id":12785,"createdAt":12786},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":12788,"slug":12789,"articleIntro":12790,"category":12791},"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.",[12792],{"metadata":12793,"sys":12796,"fields":12803},{"tags":12794,"concepts":12795},[],[],{"space":12797,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":12799,"publishedVersion":222,"revision":62,"contentType":12801,"locale":29},{"sys":12798},{"type":12,"linkType":13,"id":14},{"sys":12800},{"id":21,"type":12,"linkType":22},{"sys":12802},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":12804,"metaTitle":232,"metaDescription":233,"mainTitle":12805,"subtitle":252,"heroImage":12820,"ctaButton":275,"ctaLink":276},[231],{"data":12806,"content":12807,"nodeType":74},{},[12808,12814],{"data":12809,"content":12810,"nodeType":244},{},[12811],{"data":12812,"marks":12813,"value":243,"nodeType":82},{},[],{"data":12815,"content":12816,"nodeType":87},{},[12817],{"data":12818,"marks":12819,"value":251,"nodeType":82},{},[],{"metadata":12821,"sys":12824,"fields":12829},{"tags":12822,"concepts":12823},[],[],{"space":12825,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":12827,"publishedVersion":62,"revision":44,"locale":29},{"sys":12826},{"type":12,"linkType":13,"id":14},{"sys":12828},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":12830},{"url":267,"details":12831,"fileName":273,"contentType":274},{"size":269,"image":12832},{"width":271,"height":272},{"sys":12834,"fields":12837},{"id":12835,"createdAt":12836},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":12838,"slug":12839,"articleIntro":12838,"category":12840},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[12841],{"metadata":12842,"sys":12845,"fields":12852},{"tags":12843,"concepts":12844},[],[],{"space":12846,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":12848,"publishedVersion":222,"revision":62,"contentType":12850,"locale":29},{"sys":12847},{"type":12,"linkType":13,"id":14},{"sys":12849},{"id":21,"type":12,"linkType":22},{"sys":12851},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":12853,"metaTitle":232,"metaDescription":233,"mainTitle":12854,"subtitle":252,"heroImage":12869,"ctaButton":275,"ctaLink":276},[231],{"data":12855,"content":12856,"nodeType":74},{},[12857,12863],{"data":12858,"content":12859,"nodeType":244},{},[12860],{"data":12861,"marks":12862,"value":243,"nodeType":82},{},[],{"data":12864,"content":12865,"nodeType":87},{},[12866],{"data":12867,"marks":12868,"value":251,"nodeType":82},{},[],{"metadata":12870,"sys":12873,"fields":12878},{"tags":12871,"concepts":12872},[],[],{"space":12874,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":12876,"publishedVersion":62,"revision":44,"locale":29},{"sys":12875},{"type":12,"linkType":13,"id":14},{"sys":12877},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":12879},{"url":267,"details":12880,"fileName":273,"contentType":274},{"size":269,"image":12881},{"width":271,"height":272},{"sys":12883,"fields":12886},{"id":12884,"createdAt":12885},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":12887,"slug":12888,"articleIntro":12887,"category":12889},"7083 - Locations diverses","compte-7083-locations-diverses",[12890],{"metadata":12891,"sys":12894,"fields":12901},{"tags":12892,"concepts":12893},[],[],{"space":12895,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":12897,"publishedVersion":222,"revision":62,"contentType":12899,"locale":29},{"sys":12896},{"type":12,"linkType":13,"id":14},{"sys":12898},{"id":21,"type":12,"linkType":22},{"sys":12900},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":12902,"metaTitle":232,"metaDescription":233,"mainTitle":12903,"subtitle":252,"heroImage":12918,"ctaButton":275,"ctaLink":276},[231],{"data":12904,"content":12905,"nodeType":74},{},[12906,12912],{"data":12907,"content":12908,"nodeType":244},{},[12909],{"data":12910,"marks":12911,"value":243,"nodeType":82},{},[],{"data":12913,"content":12914,"nodeType":87},{},[12915],{"data":12916,"marks":12917,"value":251,"nodeType":82},{},[],{"metadata":12919,"sys":12922,"fields":12927},{"tags":12920,"concepts":12921},[],[],{"space":12923,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":12925,"publishedVersion":62,"revision":44,"locale":29},{"sys":12924},{"type":12,"linkType":13,"id":14},{"sys":12926},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":12928},{"url":267,"details":12929,"fileName":273,"contentType":274},{"size":269,"image":12930},{"width":271,"height":272},{"sys":12932,"fields":12935},{"id":12933,"createdAt":12934},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":12936,"slug":12937,"articleIntro":12936,"category":12938},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[12939],{"metadata":12940,"sys":12943,"fields":12950},{"tags":12941,"concepts":12942},[],[],{"space":12944,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":12946,"publishedVersion":222,"revision":62,"contentType":12948,"locale":29},{"sys":12945},{"type":12,"linkType":13,"id":14},{"sys":12947},{"id":21,"type":12,"linkType":22},{"sys":12949},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":12951,"metaTitle":232,"metaDescription":233,"mainTitle":12952,"subtitle":252,"heroImage":12967,"ctaButton":275,"ctaLink":276},[231],{"data":12953,"content":12954,"nodeType":74},{},[12955,12961],{"data":12956,"content":12957,"nodeType":244},{},[12958],{"data":12959,"marks":12960,"value":243,"nodeType":82},{},[],{"data":12962,"content":12963,"nodeType":87},{},[12964],{"data":12965,"marks":12966,"value":251,"nodeType":82},{},[],{"metadata":12968,"sys":12971,"fields":12976},{"tags":12969,"concepts":12970},[],[],{"space":12972,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":12974,"publishedVersion":62,"revision":44,"locale":29},{"sys":12973},{"type":12,"linkType":13,"id":14},{"sys":12975},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":12977},{"url":267,"details":12978,"fileName":273,"contentType":274},{"size":269,"image":12979},{"width":271,"height":272},{"sys":12981,"fields":12984},{"id":12982,"createdAt":12983},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":12985,"slug":12986,"articleIntro":12985,"category":12987},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[12988],{"metadata":12989,"sys":12992,"fields":12999},{"tags":12990,"concepts":12991},[],[],{"space":12993,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":12995,"publishedVersion":222,"revision":62,"contentType":12997,"locale":29},{"sys":12994},{"type":12,"linkType":13,"id":14},{"sys":12996},{"id":21,"type":12,"linkType":22},{"sys":12998},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":13000,"metaTitle":232,"metaDescription":233,"mainTitle":13001,"subtitle":252,"heroImage":13016,"ctaButton":275,"ctaLink":276},[231],{"data":13002,"content":13003,"nodeType":74},{},[13004,13010],{"data":13005,"content":13006,"nodeType":244},{},[13007],{"data":13008,"marks":13009,"value":243,"nodeType":82},{},[],{"data":13011,"content":13012,"nodeType":87},{},[13013],{"data":13014,"marks":13015,"value":251,"nodeType":82},{},[],{"metadata":13017,"sys":13020,"fields":13025},{"tags":13018,"concepts":13019},[],[],{"space":13021,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":13023,"publishedVersion":62,"revision":44,"locale":29},{"sys":13022},{"type":12,"linkType":13,"id":14},{"sys":13024},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":13026},{"url":267,"details":13027,"fileName":273,"contentType":274},{"size":269,"image":13028},{"width":271,"height":272},{"sys":13030,"fields":13033},{"id":13031,"createdAt":13032},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":13034,"slug":13035,"articleIntro":-1,"category":13036},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[13037],{"metadata":13038,"sys":13041,"fields":13048},{"tags":13039,"concepts":13040},[],[],{"space":13042,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":13044,"publishedVersion":222,"revision":62,"contentType":13046,"locale":29},{"sys":13043},{"type":12,"linkType":13,"id":14},{"sys":13045},{"id":21,"type":12,"linkType":22},{"sys":13047},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":13049,"metaTitle":232,"metaDescription":233,"mainTitle":13050,"subtitle":252,"heroImage":13065,"ctaButton":275,"ctaLink":276},[231],{"data":13051,"content":13052,"nodeType":74},{},[13053,13059],{"data":13054,"content":13055,"nodeType":244},{},[13056],{"data":13057,"marks":13058,"value":243,"nodeType":82},{},[],{"data":13060,"content":13061,"nodeType":87},{},[13062],{"data":13063,"marks":13064,"value":251,"nodeType":82},{},[],{"metadata":13066,"sys":13069,"fields":13074},{"tags":13067,"concepts":13068},[],[],{"space":13070,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":13072,"publishedVersion":62,"revision":44,"locale":29},{"sys":13071},{"type":12,"linkType":13,"id":14},{"sys":13073},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":13075},{"url":267,"details":13076,"fileName":273,"contentType":274},{"size":269,"image":13077},{"width":271,"height":272},{"sys":13079,"fields":13082},{"id":13080,"createdAt":13081},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":13083,"slug":13084,"articleIntro":13083,"category":13085},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[13086],{"metadata":13087,"sys":13090,"fields":13097},{"tags":13088,"concepts":13089},[],[],{"space":13091,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":13093,"publishedVersion":222,"revision":62,"contentType":13095,"locale":29},{"sys":13092},{"type":12,"linkType":13,"id":14},{"sys":13094},{"id":21,"type":12,"linkType":22},{"sys":13096},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":13098,"metaTitle":232,"metaDescription":233,"mainTitle":13099,"subtitle":252,"heroImage":13114,"ctaButton":275,"ctaLink":276},[231],{"data":13100,"content":13101,"nodeType":74},{},[13102,13108],{"data":13103,"content":13104,"nodeType":244},{},[13105],{"data":13106,"marks":13107,"value":243,"nodeType":82},{},[],{"data":13109,"content":13110,"nodeType":87},{},[13111],{"data":13112,"marks":13113,"value":251,"nodeType":82},{},[],{"metadata":13115,"sys":13118,"fields":13123},{"tags":13116,"concepts":13117},[],[],{"space":13119,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":13121,"publishedVersion":62,"revision":44,"locale":29},{"sys":13120},{"type":12,"linkType":13,"id":14},{"sys":13122},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":13124},{"url":267,"details":13125,"fileName":273,"contentType":274},{"size":269,"image":13126},{"width":271,"height":272},{"sys":13128,"fields":13131},{"id":13129,"createdAt":13130},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":13132,"slug":13133,"articleIntro":13132,"category":13134},"Compte 508 - Obligations","compte-508-obligations",[13135],{"metadata":13136,"sys":13139,"fields":13146},{"tags":13137,"concepts":13138},[],[],{"space":13140,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":13142,"publishedVersion":222,"revision":62,"contentType":13144,"locale":29},{"sys":13141},{"type":12,"linkType":13,"id":14},{"sys":13143},{"id":21,"type":12,"linkType":22},{"sys":13145},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":13147,"metaTitle":232,"metaDescription":233,"mainTitle":13148,"subtitle":252,"heroImage":13163,"ctaButton":275,"ctaLink":276},[231],{"data":13149,"content":13150,"nodeType":74},{},[13151,13157],{"data":13152,"content":13153,"nodeType":244},{},[13154],{"data":13155,"marks":13156,"value":243,"nodeType":82},{},[],{"data":13158,"content":13159,"nodeType":87},{},[13160],{"data":13161,"marks":13162,"value":251,"nodeType":82},{},[],{"metadata":13164,"sys":13167,"fields":13172},{"tags":13165,"concepts":13166},[],[],{"space":13168,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":13170,"publishedVersion":62,"revision":44,"locale":29},{"sys":13169},{"type":12,"linkType":13,"id":14},{"sys":13171},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":13173},{"url":267,"details":13174,"fileName":273,"contentType":274},{"size":269,"image":13175},{"width":271,"height":272},{"sys":13177,"fields":13180},{"id":13178,"createdAt":13179},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":13181,"slug":13182,"articleIntro":13181,"category":13183},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[13184],{"metadata":13185,"sys":13188,"fields":13195},{"tags":13186,"concepts":13187},[],[],{"space":13189,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":13191,"publishedVersion":222,"revision":62,"contentType":13193,"locale":29},{"sys":13190},{"type":12,"linkType":13,"id":14},{"sys":13192},{"id":21,"type":12,"linkType":22},{"sys":13194},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":13196,"metaTitle":232,"metaDescription":233,"mainTitle":13197,"subtitle":252,"heroImage":13212,"ctaButton":275,"ctaLink":276},[231],{"data":13198,"content":13199,"nodeType":74},{},[13200,13206],{"data":13201,"content":13202,"nodeType":244},{},[13203],{"data":13204,"marks":13205,"value":243,"nodeType":82},{},[],{"data":13207,"content":13208,"nodeType":87},{},[13209],{"data":13210,"marks":13211,"value":251,"nodeType":82},{},[],{"metadata":13213,"sys":13216,"fields":13221},{"tags":13214,"concepts":13215},[],[],{"space":13217,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":13219,"publishedVersion":62,"revision":44,"locale":29},{"sys":13218},{"type":12,"linkType":13,"id":14},{"sys":13220},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":13222},{"url":267,"details":13223,"fileName":273,"contentType":274},{"size":269,"image":13224},{"width":271,"height":272},{"sys":13226,"fields":13229},{"id":13227,"createdAt":13228},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":13230,"slug":13231,"articleIntro":-1,"category":13232},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[13233],{"metadata":13234,"sys":13237,"fields":13244},{"tags":13235,"concepts":13236},[],[],{"space":13238,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":13240,"publishedVersion":222,"revision":62,"contentType":13242,"locale":29},{"sys":13239},{"type":12,"linkType":13,"id":14},{"sys":13241},{"id":21,"type":12,"linkType":22},{"sys":13243},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":13245,"metaTitle":232,"metaDescription":233,"mainTitle":13246,"subtitle":252,"heroImage":13261,"ctaButton":275,"ctaLink":276},[231],{"data":13247,"content":13248,"nodeType":74},{},[13249,13255],{"data":13250,"content":13251,"nodeType":244},{},[13252],{"data":13253,"marks":13254,"value":243,"nodeType":82},{},[],{"data":13256,"content":13257,"nodeType":87},{},[13258],{"data":13259,"marks":13260,"value":251,"nodeType":82},{},[],{"metadata":13262,"sys":13265,"fields":13270},{"tags":13263,"concepts":13264},[],[],{"space":13266,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":13268,"publishedVersion":62,"revision":44,"locale":29},{"sys":13267},{"type":12,"linkType":13,"id":14},{"sys":13269},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":13271},{"url":267,"details":13272,"fileName":273,"contentType":274},{"size":269,"image":13273},{"width":271,"height":272},{"sys":13275,"fields":13278},{"id":13276,"createdAt":13277},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":13279,"slug":13280,"articleIntro":-1,"category":13281},"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",[13282],{"metadata":13283,"sys":13286,"fields":13293},{"tags":13284,"concepts":13285},[],[],{"space":13287,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":13289,"publishedVersion":222,"revision":62,"contentType":13291,"locale":29},{"sys":13288},{"type":12,"linkType":13,"id":14},{"sys":13290},{"id":21,"type":12,"linkType":22},{"sys":13292},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":13294,"metaTitle":232,"metaDescription":233,"mainTitle":13295,"subtitle":252,"heroImage":13310,"ctaButton":275,"ctaLink":276},[231],{"data":13296,"content":13297,"nodeType":74},{},[13298,13304],{"data":13299,"content":13300,"nodeType":244},{},[13301],{"data":13302,"marks":13303,"value":243,"nodeType":82},{},[],{"data":13305,"content":13306,"nodeType":87},{},[13307],{"data":13308,"marks":13309,"value":251,"nodeType":82},{},[],{"metadata":13311,"sys":13314,"fields":13319},{"tags":13312,"concepts":13313},[],[],{"space":13315,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":13317,"publishedVersion":62,"revision":44,"locale":29},{"sys":13316},{"type":12,"linkType":13,"id":14},{"sys":13318},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":13320},{"url":267,"details":13321,"fileName":273,"contentType":274},{"size":269,"image":13322},{"width":271,"height":272},{"sys":13324,"fields":13327},{"id":13325,"createdAt":13326},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":13328,"slug":13329,"articleIntro":13328,"category":13330},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[13331],{"metadata":13332,"sys":13335,"fields":13342},{"tags":13333,"concepts":13334},[],[],{"space":13336,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":13338,"publishedVersion":222,"revision":62,"contentType":13340,"locale":29},{"sys":13337},{"type":12,"linkType":13,"id":14},{"sys":13339},{"id":21,"type":12,"linkType":22},{"sys":13341},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":13343,"metaTitle":232,"metaDescription":233,"mainTitle":13344,"subtitle":252,"heroImage":13359,"ctaButton":275,"ctaLink":276},[231],{"data":13345,"content":13346,"nodeType":74},{},[13347,13353],{"data":13348,"content":13349,"nodeType":244},{},[13350],{"data":13351,"marks":13352,"value":243,"nodeType":82},{},[],{"data":13354,"content":13355,"nodeType":87},{},[13356],{"data":13357,"marks":13358,"value":251,"nodeType":82},{},[],{"metadata":13360,"sys":13363,"fields":13368},{"tags":13361,"concepts":13362},[],[],{"space":13364,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":13366,"publishedVersion":62,"revision":44,"locale":29},{"sys":13365},{"type":12,"linkType":13,"id":14},{"sys":13367},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":13369},{"url":267,"details":13370,"fileName":273,"contentType":274},{"size":269,"image":13371},{"width":271,"height":272},{"sys":13373,"fields":13376},{"id":13374,"createdAt":13375},"4kVdSdLvBSCpwNNFzLzom2","2025-05-27T13:58:09.206Z",{"title":13377,"slug":13378,"articleIntro":13377,"category":13379},"335 - Travaux en cours","compte-335-travaux-en-cours",[13380],{"metadata":13381,"sys":13384,"fields":13391},{"tags":13382,"concepts":13383},[],[],{"space":13385,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":13387,"publishedVersion":222,"revision":62,"contentType":13389,"locale":29},{"sys":13386},{"type":12,"linkType":13,"id":14},{"sys":13388},{"id":21,"type":12,"linkType":22},{"sys":13390},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":13392,"metaTitle":232,"metaDescription":233,"mainTitle":13393,"subtitle":252,"heroImage":13408,"ctaButton":275,"ctaLink":276},[231],{"data":13394,"content":13395,"nodeType":74},{},[13396,13402],{"data":13397,"content":13398,"nodeType":244},{},[13399],{"data":13400,"marks":13401,"value":243,"nodeType":82},{},[],{"data":13403,"content":13404,"nodeType":87},{},[13405],{"data":13406,"marks":13407,"value":251,"nodeType":82},{},[],{"metadata":13409,"sys":13412,"fields":13417},{"tags":13410,"concepts":13411},[],[],{"space":13413,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":13415,"publishedVersion":62,"revision":44,"locale":29},{"sys":13414},{"type":12,"linkType":13,"id":14},{"sys":13416},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":13418},{"url":267,"details":13419,"fileName":273,"contentType":274},{"size":269,"image":13420},{"width":271,"height":272},{"sys":13422,"fields":13425},{"id":13423,"createdAt":13424},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":13426,"slug":13427,"articleIntro":-1,"category":13428},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[13429],{"metadata":13430,"sys":13433,"fields":13440},{"tags":13431,"concepts":13432},[],[],{"space":13434,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":13436,"publishedVersion":222,"revision":62,"contentType":13438,"locale":29},{"sys":13435},{"type":12,"linkType":13,"id":14},{"sys":13437},{"id":21,"type":12,"linkType":22},{"sys":13439},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":13441,"metaTitle":232,"metaDescription":233,"mainTitle":13442,"subtitle":252,"heroImage":13457,"ctaButton":275,"ctaLink":276},[231],{"data":13443,"content":13444,"nodeType":74},{},[13445,13451],{"data":13446,"content":13447,"nodeType":244},{},[13448],{"data":13449,"marks":13450,"value":243,"nodeType":82},{},[],{"data":13452,"content":13453,"nodeType":87},{},[13454],{"data":13455,"marks":13456,"value":251,"nodeType":82},{},[],{"metadata":13458,"sys":13461,"fields":13466},{"tags":13459,"concepts":13460},[],[],{"space":13462,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":13464,"publishedVersion":62,"revision":44,"locale":29},{"sys":13463},{"type":12,"linkType":13,"id":14},{"sys":13465},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":13467},{"url":267,"details":13468,"fileName":273,"contentType":274},{"size":269,"image":13469},{"width":271,"height":272},{"sys":13471,"fields":13474},{"id":13472,"createdAt":13473},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":13475,"slug":13476,"articleIntro":13475,"category":13477},"6378 - Taxes diverses","compte-6378-taxes-diverses",[13478],{"metadata":13479,"sys":13482,"fields":13489},{"tags":13480,"concepts":13481},[],[],{"space":13483,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":13485,"publishedVersion":222,"revision":62,"contentType":13487,"locale":29},{"sys":13484},{"type":12,"linkType":13,"id":14},{"sys":13486},{"id":21,"type":12,"linkType":22},{"sys":13488},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":13490,"metaTitle":232,"metaDescription":233,"mainTitle":13491,"subtitle":252,"heroImage":13506,"ctaButton":275,"ctaLink":276},[231],{"data":13492,"content":13493,"nodeType":74},{},[13494,13500],{"data":13495,"content":13496,"nodeType":244},{},[13497],{"data":13498,"marks":13499,"value":243,"nodeType":82},{},[],{"data":13501,"content":13502,"nodeType":87},{},[13503],{"data":13504,"marks":13505,"value":251,"nodeType":82},{},[],{"metadata":13507,"sys":13510,"fields":13515},{"tags":13508,"concepts":13509},[],[],{"space":13511,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":13513,"publishedVersion":62,"revision":44,"locale":29},{"sys":13512},{"type":12,"linkType":13,"id":14},{"sys":13514},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":13516},{"url":267,"details":13517,"fileName":273,"contentType":274},{"size":269,"image":13518},{"width":271,"height":272},{"sys":13520,"fields":13523},{"id":13521,"createdAt":13522},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":13524,"slug":13525,"articleIntro":13524,"category":13526},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[13527],{"metadata":13528,"sys":13531,"fields":13538},{"tags":13529,"concepts":13530},[],[],{"space":13532,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":13534,"publishedVersion":222,"revision":62,"contentType":13536,"locale":29},{"sys":13533},{"type":12,"linkType":13,"id":14},{"sys":13535},{"id":21,"type":12,"linkType":22},{"sys":13537},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":13539,"metaTitle":232,"metaDescription":233,"mainTitle":13540,"subtitle":252,"heroImage":13555,"ctaButton":275,"ctaLink":276},[231],{"data":13541,"content":13542,"nodeType":74},{},[13543,13549],{"data":13544,"content":13545,"nodeType":244},{},[13546],{"data":13547,"marks":13548,"value":243,"nodeType":82},{},[],{"data":13550,"content":13551,"nodeType":87},{},[13552],{"data":13553,"marks":13554,"value":251,"nodeType":82},{},[],{"metadata":13556,"sys":13559,"fields":13564},{"tags":13557,"concepts":13558},[],[],{"space":13560,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":13562,"publishedVersion":62,"revision":44,"locale":29},{"sys":13561},{"type":12,"linkType":13,"id":14},{"sys":13563},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":13565},{"url":267,"details":13566,"fileName":273,"contentType":274},{"size":269,"image":13567},{"width":271,"height":272},{"sys":13569,"fields":13572},{"id":13570,"createdAt":13571},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":13573,"slug":13574,"articleIntro":13573,"category":13575},"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",[13576],{"metadata":13577,"sys":13580,"fields":13587},{"tags":13578,"concepts":13579},[],[],{"space":13581,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":13583,"publishedVersion":222,"revision":62,"contentType":13585,"locale":29},{"sys":13582},{"type":12,"linkType":13,"id":14},{"sys":13584},{"id":21,"type":12,"linkType":22},{"sys":13586},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":13588,"metaTitle":232,"metaDescription":233,"mainTitle":13589,"subtitle":252,"heroImage":13604,"ctaButton":275,"ctaLink":276},[231],{"data":13590,"content":13591,"nodeType":74},{},[13592,13598],{"data":13593,"content":13594,"nodeType":244},{},[13595],{"data":13596,"marks":13597,"value":243,"nodeType":82},{},[],{"data":13599,"content":13600,"nodeType":87},{},[13601],{"data":13602,"marks":13603,"value":251,"nodeType":82},{},[],{"metadata":13605,"sys":13608,"fields":13613},{"tags":13606,"concepts":13607},[],[],{"space":13609,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":13611,"publishedVersion":62,"revision":44,"locale":29},{"sys":13610},{"type":12,"linkType":13,"id":14},{"sys":13612},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":13614},{"url":267,"details":13615,"fileName":273,"contentType":274},{"size":269,"image":13616},{"width":271,"height":272},{"sys":13618,"fields":13621},{"id":13619,"createdAt":13620},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":13622,"slug":13623,"articleIntro":13622,"category":13624},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[13625],{"metadata":13626,"sys":13629,"fields":13636},{"tags":13627,"concepts":13628},[],[],{"space":13630,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":13632,"publishedVersion":222,"revision":62,"contentType":13634,"locale":29},{"sys":13631},{"type":12,"linkType":13,"id":14},{"sys":13633},{"id":21,"type":12,"linkType":22},{"sys":13635},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":13637,"metaTitle":232,"metaDescription":233,"mainTitle":13638,"subtitle":252,"heroImage":13653,"ctaButton":275,"ctaLink":276},[231],{"data":13639,"content":13640,"nodeType":74},{},[13641,13647],{"data":13642,"content":13643,"nodeType":244},{},[13644],{"data":13645,"marks":13646,"value":243,"nodeType":82},{},[],{"data":13648,"content":13649,"nodeType":87},{},[13650],{"data":13651,"marks":13652,"value":251,"nodeType":82},{},[],{"metadata":13654,"sys":13657,"fields":13662},{"tags":13655,"concepts":13656},[],[],{"space":13658,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":13660,"publishedVersion":62,"revision":44,"locale":29},{"sys":13659},{"type":12,"linkType":13,"id":14},{"sys":13661},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":13663},{"url":267,"details":13664,"fileName":273,"contentType":274},{"size":269,"image":13665},{"width":271,"height":272},{"sys":13667,"fields":13670},{"id":13668,"createdAt":13669},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":13671,"slug":13672,"articleIntro":13671,"category":13673},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[13674],{"metadata":13675,"sys":13678,"fields":13685},{"tags":13676,"concepts":13677},[],[],{"space":13679,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":13681,"publishedVersion":222,"revision":62,"contentType":13683,"locale":29},{"sys":13680},{"type":12,"linkType":13,"id":14},{"sys":13682},{"id":21,"type":12,"linkType":22},{"sys":13684},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":13686,"metaTitle":232,"metaDescription":233,"mainTitle":13687,"subtitle":252,"heroImage":13702,"ctaButton":275,"ctaLink":276},[231],{"data":13688,"content":13689,"nodeType":74},{},[13690,13696],{"data":13691,"content":13692,"nodeType":244},{},[13693],{"data":13694,"marks":13695,"value":243,"nodeType":82},{},[],{"data":13697,"content":13698,"nodeType":87},{},[13699],{"data":13700,"marks":13701,"value":251,"nodeType":82},{},[],{"metadata":13703,"sys":13706,"fields":13711},{"tags":13704,"concepts":13705},[],[],{"space":13707,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":13709,"publishedVersion":62,"revision":44,"locale":29},{"sys":13708},{"type":12,"linkType":13,"id":14},{"sys":13710},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":13712},{"url":267,"details":13713,"fileName":273,"contentType":274},{"size":269,"image":13714},{"width":271,"height":272},{"sys":13716,"fields":13719},{"id":13717,"createdAt":13718},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":13720,"slug":13721,"articleIntro":-1,"category":13722},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[13723],{"metadata":13724,"sys":13727,"fields":13734},{"tags":13725,"concepts":13726},[],[],{"space":13728,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":13730,"publishedVersion":222,"revision":62,"contentType":13732,"locale":29},{"sys":13729},{"type":12,"linkType":13,"id":14},{"sys":13731},{"id":21,"type":12,"linkType":22},{"sys":13733},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":13735,"metaTitle":232,"metaDescription":233,"mainTitle":13736,"subtitle":252,"heroImage":13751,"ctaButton":275,"ctaLink":276},[231],{"data":13737,"content":13738,"nodeType":74},{},[13739,13745],{"data":13740,"content":13741,"nodeType":244},{},[13742],{"data":13743,"marks":13744,"value":243,"nodeType":82},{},[],{"data":13746,"content":13747,"nodeType":87},{},[13748],{"data":13749,"marks":13750,"value":251,"nodeType":82},{},[],{"metadata":13752,"sys":13755,"fields":13760},{"tags":13753,"concepts":13754},[],[],{"space":13756,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":13758,"publishedVersion":62,"revision":44,"locale":29},{"sys":13757},{"type":12,"linkType":13,"id":14},{"sys":13759},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":13761},{"url":267,"details":13762,"fileName":273,"contentType":274},{"size":269,"image":13763},{"width":271,"height":272},{"sys":13765,"fields":13768},{"id":13766,"createdAt":13767},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":13769,"slug":13770,"articleIntro":-1,"category":13771},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[13772],{"metadata":13773,"sys":13776,"fields":13783},{"tags":13774,"concepts":13775},[],[],{"space":13777,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":13779,"publishedVersion":222,"revision":62,"contentType":13781,"locale":29},{"sys":13778},{"type":12,"linkType":13,"id":14},{"sys":13780},{"id":21,"type":12,"linkType":22},{"sys":13782},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":13784,"metaTitle":232,"metaDescription":233,"mainTitle":13785,"subtitle":252,"heroImage":13800,"ctaButton":275,"ctaLink":276},[231],{"data":13786,"content":13787,"nodeType":74},{},[13788,13794],{"data":13789,"content":13790,"nodeType":244},{},[13791],{"data":13792,"marks":13793,"value":243,"nodeType":82},{},[],{"data":13795,"content":13796,"nodeType":87},{},[13797],{"data":13798,"marks":13799,"value":251,"nodeType":82},{},[],{"metadata":13801,"sys":13804,"fields":13809},{"tags":13802,"concepts":13803},[],[],{"space":13805,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":13807,"publishedVersion":62,"revision":44,"locale":29},{"sys":13806},{"type":12,"linkType":13,"id":14},{"sys":13808},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":13810},{"url":267,"details":13811,"fileName":273,"contentType":274},{"size":269,"image":13812},{"width":271,"height":272},{"sys":13814,"fields":13817},{"id":13815,"createdAt":13816},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":13818,"slug":13819,"articleIntro":13820,"category":13821},"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.",[13822],{"metadata":13823,"sys":13826,"fields":13833},{"tags":13824,"concepts":13825},[],[],{"space":13827,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":13829,"publishedVersion":222,"revision":62,"contentType":13831,"locale":29},{"sys":13828},{"type":12,"linkType":13,"id":14},{"sys":13830},{"id":21,"type":12,"linkType":22},{"sys":13832},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":13834,"metaTitle":232,"metaDescription":233,"mainTitle":13835,"subtitle":252,"heroImage":13850,"ctaButton":275,"ctaLink":276},[231],{"data":13836,"content":13837,"nodeType":74},{},[13838,13844],{"data":13839,"content":13840,"nodeType":244},{},[13841],{"data":13842,"marks":13843,"value":243,"nodeType":82},{},[],{"data":13845,"content":13846,"nodeType":87},{},[13847],{"data":13848,"marks":13849,"value":251,"nodeType":82},{},[],{"metadata":13851,"sys":13854,"fields":13859},{"tags":13852,"concepts":13853},[],[],{"space":13855,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":13857,"publishedVersion":62,"revision":44,"locale":29},{"sys":13856},{"type":12,"linkType":13,"id":14},{"sys":13858},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":13860},{"url":267,"details":13861,"fileName":273,"contentType":274},{"size":269,"image":13862},{"width":271,"height":272},{"sys":13864,"fields":13867},{"id":13865,"createdAt":13866},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":13868,"slug":13869,"articleIntro":13868,"category":13870},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[13871],{"metadata":13872,"sys":13875,"fields":13882},{"tags":13873,"concepts":13874},[],[],{"space":13876,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":13878,"publishedVersion":222,"revision":62,"contentType":13880,"locale":29},{"sys":13877},{"type":12,"linkType":13,"id":14},{"sys":13879},{"id":21,"type":12,"linkType":22},{"sys":13881},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":13883,"metaTitle":232,"metaDescription":233,"mainTitle":13884,"subtitle":252,"heroImage":13899,"ctaButton":275,"ctaLink":276},[231],{"data":13885,"content":13886,"nodeType":74},{},[13887,13893],{"data":13888,"content":13889,"nodeType":244},{},[13890],{"data":13891,"marks":13892,"value":243,"nodeType":82},{},[],{"data":13894,"content":13895,"nodeType":87},{},[13896],{"data":13897,"marks":13898,"value":251,"nodeType":82},{},[],{"metadata":13900,"sys":13903,"fields":13908},{"tags":13901,"concepts":13902},[],[],{"space":13904,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":13906,"publishedVersion":62,"revision":44,"locale":29},{"sys":13905},{"type":12,"linkType":13,"id":14},{"sys":13907},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":13909},{"url":267,"details":13910,"fileName":273,"contentType":274},{"size":269,"image":13911},{"width":271,"height":272},{"sys":13913,"fields":13916},{"id":13914,"createdAt":13915},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":13917,"slug":13918,"articleIntro":13917,"category":13919},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[13920],{"metadata":13921,"sys":13924,"fields":13931},{"tags":13922,"concepts":13923},[],[],{"space":13925,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":13927,"publishedVersion":222,"revision":62,"contentType":13929,"locale":29},{"sys":13926},{"type":12,"linkType":13,"id":14},{"sys":13928},{"id":21,"type":12,"linkType":22},{"sys":13930},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":13932,"metaTitle":232,"metaDescription":233,"mainTitle":13933,"subtitle":252,"heroImage":13948,"ctaButton":275,"ctaLink":276},[231],{"data":13934,"content":13935,"nodeType":74},{},[13936,13942],{"data":13937,"content":13938,"nodeType":244},{},[13939],{"data":13940,"marks":13941,"value":243,"nodeType":82},{},[],{"data":13943,"content":13944,"nodeType":87},{},[13945],{"data":13946,"marks":13947,"value":251,"nodeType":82},{},[],{"metadata":13949,"sys":13952,"fields":13957},{"tags":13950,"concepts":13951},[],[],{"space":13953,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":13955,"publishedVersion":62,"revision":44,"locale":29},{"sys":13954},{"type":12,"linkType":13,"id":14},{"sys":13956},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":13958},{"url":267,"details":13959,"fileName":273,"contentType":274},{"size":269,"image":13960},{"width":271,"height":272},{"sys":13962,"fields":13965},{"id":13963,"createdAt":13964},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":13966,"slug":13967,"articleIntro":13966,"category":13968},"6471 - Prestations directes","compte-6471-prestations-directes",[13969],{"metadata":13970,"sys":13973,"fields":13980},{"tags":13971,"concepts":13972},[],[],{"space":13974,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":13976,"publishedVersion":222,"revision":62,"contentType":13978,"locale":29},{"sys":13975},{"type":12,"linkType":13,"id":14},{"sys":13977},{"id":21,"type":12,"linkType":22},{"sys":13979},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":13981,"metaTitle":232,"metaDescription":233,"mainTitle":13982,"subtitle":252,"heroImage":13997,"ctaButton":275,"ctaLink":276},[231],{"data":13983,"content":13984,"nodeType":74},{},[13985,13991],{"data":13986,"content":13987,"nodeType":244},{},[13988],{"data":13989,"marks":13990,"value":243,"nodeType":82},{},[],{"data":13992,"content":13993,"nodeType":87},{},[13994],{"data":13995,"marks":13996,"value":251,"nodeType":82},{},[],{"metadata":13998,"sys":14001,"fields":14006},{"tags":13999,"concepts":14000},[],[],{"space":14002,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":14004,"publishedVersion":62,"revision":44,"locale":29},{"sys":14003},{"type":12,"linkType":13,"id":14},{"sys":14005},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":14007},{"url":267,"details":14008,"fileName":273,"contentType":274},{"size":269,"image":14009},{"width":271,"height":272},{"sys":14011,"fields":14014},{"id":14012,"createdAt":14013},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":14015,"slug":14016,"articleIntro":14015,"category":14017},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[14018],{"metadata":14019,"sys":14022,"fields":14029},{"tags":14020,"concepts":14021},[],[],{"space":14023,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":14025,"publishedVersion":222,"revision":62,"contentType":14027,"locale":29},{"sys":14024},{"type":12,"linkType":13,"id":14},{"sys":14026},{"id":21,"type":12,"linkType":22},{"sys":14028},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":14030,"metaTitle":232,"metaDescription":233,"mainTitle":14031,"subtitle":252,"heroImage":14046,"ctaButton":275,"ctaLink":276},[231],{"data":14032,"content":14033,"nodeType":74},{},[14034,14040],{"data":14035,"content":14036,"nodeType":244},{},[14037],{"data":14038,"marks":14039,"value":243,"nodeType":82},{},[],{"data":14041,"content":14042,"nodeType":87},{},[14043],{"data":14044,"marks":14045,"value":251,"nodeType":82},{},[],{"metadata":14047,"sys":14050,"fields":14055},{"tags":14048,"concepts":14049},[],[],{"space":14051,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":14053,"publishedVersion":62,"revision":44,"locale":29},{"sys":14052},{"type":12,"linkType":13,"id":14},{"sys":14054},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":14056},{"url":267,"details":14057,"fileName":273,"contentType":274},{"size":269,"image":14058},{"width":271,"height":272},{"sys":14060,"fields":14063},{"id":14061,"createdAt":14062},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":14064,"slug":14065,"articleIntro":-1,"category":14066},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[14067],{"metadata":14068,"sys":14071,"fields":14078},{"tags":14069,"concepts":14070},[],[],{"space":14072,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":14074,"publishedVersion":222,"revision":62,"contentType":14076,"locale":29},{"sys":14073},{"type":12,"linkType":13,"id":14},{"sys":14075},{"id":21,"type":12,"linkType":22},{"sys":14077},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":14079,"metaTitle":232,"metaDescription":233,"mainTitle":14080,"subtitle":252,"heroImage":14095,"ctaButton":275,"ctaLink":276},[231],{"data":14081,"content":14082,"nodeType":74},{},[14083,14089],{"data":14084,"content":14085,"nodeType":244},{},[14086],{"data":14087,"marks":14088,"value":243,"nodeType":82},{},[],{"data":14090,"content":14091,"nodeType":87},{},[14092],{"data":14093,"marks":14094,"value":251,"nodeType":82},{},[],{"metadata":14096,"sys":14099,"fields":14104},{"tags":14097,"concepts":14098},[],[],{"space":14100,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":14102,"publishedVersion":62,"revision":44,"locale":29},{"sys":14101},{"type":12,"linkType":13,"id":14},{"sys":14103},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":14105},{"url":267,"details":14106,"fileName":273,"contentType":274},{"size":269,"image":14107},{"width":271,"height":272},{"sys":14109,"fields":14112},{"id":14110,"createdAt":14111},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":14113,"slug":14114,"articleIntro":14113,"category":14115},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[14116],{"metadata":14117,"sys":14120,"fields":14127},{"tags":14118,"concepts":14119},[],[],{"space":14121,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":14123,"publishedVersion":222,"revision":62,"contentType":14125,"locale":29},{"sys":14122},{"type":12,"linkType":13,"id":14},{"sys":14124},{"id":21,"type":12,"linkType":22},{"sys":14126},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":14128,"metaTitle":232,"metaDescription":233,"mainTitle":14129,"subtitle":252,"heroImage":14144,"ctaButton":275,"ctaLink":276},[231],{"data":14130,"content":14131,"nodeType":74},{},[14132,14138],{"data":14133,"content":14134,"nodeType":244},{},[14135],{"data":14136,"marks":14137,"value":243,"nodeType":82},{},[],{"data":14139,"content":14140,"nodeType":87},{},[14141],{"data":14142,"marks":14143,"value":251,"nodeType":82},{},[],{"metadata":14145,"sys":14148,"fields":14153},{"tags":14146,"concepts":14147},[],[],{"space":14149,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":14151,"publishedVersion":62,"revision":44,"locale":29},{"sys":14150},{"type":12,"linkType":13,"id":14},{"sys":14152},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":14154},{"url":267,"details":14155,"fileName":273,"contentType":274},{"size":269,"image":14156},{"width":271,"height":272},{"sys":14158,"fields":14161},{"id":14159,"createdAt":14160},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":14162,"slug":14163,"articleIntro":14162,"category":14164},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[14165],{"metadata":14166,"sys":14169,"fields":14176},{"tags":14167,"concepts":14168},[],[],{"space":14170,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":14172,"publishedVersion":222,"revision":62,"contentType":14174,"locale":29},{"sys":14171},{"type":12,"linkType":13,"id":14},{"sys":14173},{"id":21,"type":12,"linkType":22},{"sys":14175},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":14177,"metaTitle":232,"metaDescription":233,"mainTitle":14178,"subtitle":252,"heroImage":14193,"ctaButton":275,"ctaLink":276},[231],{"data":14179,"content":14180,"nodeType":74},{},[14181,14187],{"data":14182,"content":14183,"nodeType":244},{},[14184],{"data":14185,"marks":14186,"value":243,"nodeType":82},{},[],{"data":14188,"content":14189,"nodeType":87},{},[14190],{"data":14191,"marks":14192,"value":251,"nodeType":82},{},[],{"metadata":14194,"sys":14197,"fields":14202},{"tags":14195,"concepts":14196},[],[],{"space":14198,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":14200,"publishedVersion":62,"revision":44,"locale":29},{"sys":14199},{"type":12,"linkType":13,"id":14},{"sys":14201},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":14203},{"url":267,"details":14204,"fileName":273,"contentType":274},{"size":269,"image":14205},{"width":271,"height":272},{"sys":14207,"fields":14210},{"id":14208,"createdAt":14209},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":14211,"slug":14212,"articleIntro":14211,"category":14213},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[14214],{"metadata":14215,"sys":14218,"fields":14225},{"tags":14216,"concepts":14217},[],[],{"space":14219,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":14221,"publishedVersion":222,"revision":62,"contentType":14223,"locale":29},{"sys":14220},{"type":12,"linkType":13,"id":14},{"sys":14222},{"id":21,"type":12,"linkType":22},{"sys":14224},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":14226,"metaTitle":232,"metaDescription":233,"mainTitle":14227,"subtitle":252,"heroImage":14242,"ctaButton":275,"ctaLink":276},[231],{"data":14228,"content":14229,"nodeType":74},{},[14230,14236],{"data":14231,"content":14232,"nodeType":244},{},[14233],{"data":14234,"marks":14235,"value":243,"nodeType":82},{},[],{"data":14237,"content":14238,"nodeType":87},{},[14239],{"data":14240,"marks":14241,"value":251,"nodeType":82},{},[],{"metadata":14243,"sys":14246,"fields":14251},{"tags":14244,"concepts":14245},[],[],{"space":14247,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":14249,"publishedVersion":62,"revision":44,"locale":29},{"sys":14248},{"type":12,"linkType":13,"id":14},{"sys":14250},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":14252},{"url":267,"details":14253,"fileName":273,"contentType":274},{"size":269,"image":14254},{"width":271,"height":272},{"sys":14256,"fields":14259},{"id":14257,"createdAt":14258},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":14260,"slug":14261,"articleIntro":14260,"category":14262},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[14263],{"metadata":14264,"sys":14267,"fields":14274},{"tags":14265,"concepts":14266},[],[],{"space":14268,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":14270,"publishedVersion":222,"revision":62,"contentType":14272,"locale":29},{"sys":14269},{"type":12,"linkType":13,"id":14},{"sys":14271},{"id":21,"type":12,"linkType":22},{"sys":14273},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":14275,"metaTitle":232,"metaDescription":233,"mainTitle":14276,"subtitle":252,"heroImage":14291,"ctaButton":275,"ctaLink":276},[231],{"data":14277,"content":14278,"nodeType":74},{},[14279,14285],{"data":14280,"content":14281,"nodeType":244},{},[14282],{"data":14283,"marks":14284,"value":243,"nodeType":82},{},[],{"data":14286,"content":14287,"nodeType":87},{},[14288],{"data":14289,"marks":14290,"value":251,"nodeType":82},{},[],{"metadata":14292,"sys":14295,"fields":14300},{"tags":14293,"concepts":14294},[],[],{"space":14296,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":14298,"publishedVersion":62,"revision":44,"locale":29},{"sys":14297},{"type":12,"linkType":13,"id":14},{"sys":14299},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":14301},{"url":267,"details":14302,"fileName":273,"contentType":274},{"size":269,"image":14303},{"width":271,"height":272},{"sys":14305,"fields":14308},{"id":14306,"createdAt":14307},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":14309,"slug":14310,"articleIntro":14309,"category":14311},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[14312],{"metadata":14313,"sys":14316,"fields":14323},{"tags":14314,"concepts":14315},[],[],{"space":14317,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":14319,"publishedVersion":222,"revision":62,"contentType":14321,"locale":29},{"sys":14318},{"type":12,"linkType":13,"id":14},{"sys":14320},{"id":21,"type":12,"linkType":22},{"sys":14322},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":14324,"metaTitle":232,"metaDescription":233,"mainTitle":14325,"subtitle":252,"heroImage":14340,"ctaButton":275,"ctaLink":276},[231],{"data":14326,"content":14327,"nodeType":74},{},[14328,14334],{"data":14329,"content":14330,"nodeType":244},{},[14331],{"data":14332,"marks":14333,"value":243,"nodeType":82},{},[],{"data":14335,"content":14336,"nodeType":87},{},[14337],{"data":14338,"marks":14339,"value":251,"nodeType":82},{},[],{"metadata":14341,"sys":14344,"fields":14349},{"tags":14342,"concepts":14343},[],[],{"space":14345,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":14347,"publishedVersion":62,"revision":44,"locale":29},{"sys":14346},{"type":12,"linkType":13,"id":14},{"sys":14348},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":14350},{"url":267,"details":14351,"fileName":273,"contentType":274},{"size":269,"image":14352},{"width":271,"height":272},{"sys":14354,"fields":14357},{"id":14355,"createdAt":14356},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":14358,"slug":14359,"articleIntro":-1,"category":14360},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[14361],{"metadata":14362,"sys":14365,"fields":14372},{"tags":14363,"concepts":14364},[],[],{"space":14366,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":14368,"publishedVersion":222,"revision":62,"contentType":14370,"locale":29},{"sys":14367},{"type":12,"linkType":13,"id":14},{"sys":14369},{"id":21,"type":12,"linkType":22},{"sys":14371},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":14373,"metaTitle":232,"metaDescription":233,"mainTitle":14374,"subtitle":252,"heroImage":14389,"ctaButton":275,"ctaLink":276},[231],{"data":14375,"content":14376,"nodeType":74},{},[14377,14383],{"data":14378,"content":14379,"nodeType":244},{},[14380],{"data":14381,"marks":14382,"value":243,"nodeType":82},{},[],{"data":14384,"content":14385,"nodeType":87},{},[14386],{"data":14387,"marks":14388,"value":251,"nodeType":82},{},[],{"metadata":14390,"sys":14393,"fields":14398},{"tags":14391,"concepts":14392},[],[],{"space":14394,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":14396,"publishedVersion":62,"revision":44,"locale":29},{"sys":14395},{"type":12,"linkType":13,"id":14},{"sys":14397},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":14399},{"url":267,"details":14400,"fileName":273,"contentType":274},{"size":269,"image":14401},{"width":271,"height":272},{"sys":14403,"fields":14406},{"id":14404,"createdAt":14405},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":14407,"slug":14408,"articleIntro":-1,"category":14409},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[14410],{"metadata":14411,"sys":14414,"fields":14421},{"tags":14412,"concepts":14413},[],[],{"space":14415,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":14417,"publishedVersion":222,"revision":62,"contentType":14419,"locale":29},{"sys":14416},{"type":12,"linkType":13,"id":14},{"sys":14418},{"id":21,"type":12,"linkType":22},{"sys":14420},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":14422,"metaTitle":232,"metaDescription":233,"mainTitle":14423,"subtitle":252,"heroImage":14438,"ctaButton":275,"ctaLink":276},[231],{"data":14424,"content":14425,"nodeType":74},{},[14426,14432],{"data":14427,"content":14428,"nodeType":244},{},[14429],{"data":14430,"marks":14431,"value":243,"nodeType":82},{},[],{"data":14433,"content":14434,"nodeType":87},{},[14435],{"data":14436,"marks":14437,"value":251,"nodeType":82},{},[],{"metadata":14439,"sys":14442,"fields":14447},{"tags":14440,"concepts":14441},[],[],{"space":14443,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":14445,"publishedVersion":62,"revision":44,"locale":29},{"sys":14444},{"type":12,"linkType":13,"id":14},{"sys":14446},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":14448},{"url":267,"details":14449,"fileName":273,"contentType":274},{"size":269,"image":14450},{"width":271,"height":272},{"sys":14452,"fields":14455},{"id":14453,"createdAt":14454},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":14456,"slug":14457,"articleIntro":14456,"category":14458},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[14459],{"metadata":14460,"sys":14463,"fields":14470},{"tags":14461,"concepts":14462},[],[],{"space":14464,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":14466,"publishedVersion":222,"revision":62,"contentType":14468,"locale":29},{"sys":14465},{"type":12,"linkType":13,"id":14},{"sys":14467},{"id":21,"type":12,"linkType":22},{"sys":14469},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":14471,"metaTitle":232,"metaDescription":233,"mainTitle":14472,"subtitle":252,"heroImage":14487,"ctaButton":275,"ctaLink":276},[231],{"data":14473,"content":14474,"nodeType":74},{},[14475,14481],{"data":14476,"content":14477,"nodeType":244},{},[14478],{"data":14479,"marks":14480,"value":243,"nodeType":82},{},[],{"data":14482,"content":14483,"nodeType":87},{},[14484],{"data":14485,"marks":14486,"value":251,"nodeType":82},{},[],{"metadata":14488,"sys":14491,"fields":14496},{"tags":14489,"concepts":14490},[],[],{"space":14492,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":14494,"publishedVersion":62,"revision":44,"locale":29},{"sys":14493},{"type":12,"linkType":13,"id":14},{"sys":14495},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":14497},{"url":267,"details":14498,"fileName":273,"contentType":274},{"size":269,"image":14499},{"width":271,"height":272},{"sys":14501,"fields":14504},{"id":14502,"createdAt":14503},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":14505,"slug":14506,"articleIntro":14505,"category":14507},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[14508],{"metadata":14509,"sys":14512,"fields":14519},{"tags":14510,"concepts":14511},[],[],{"space":14513,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":14515,"publishedVersion":222,"revision":62,"contentType":14517,"locale":29},{"sys":14514},{"type":12,"linkType":13,"id":14},{"sys":14516},{"id":21,"type":12,"linkType":22},{"sys":14518},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":14520,"metaTitle":232,"metaDescription":233,"mainTitle":14521,"subtitle":252,"heroImage":14536,"ctaButton":275,"ctaLink":276},[231],{"data":14522,"content":14523,"nodeType":74},{},[14524,14530],{"data":14525,"content":14526,"nodeType":244},{},[14527],{"data":14528,"marks":14529,"value":243,"nodeType":82},{},[],{"data":14531,"content":14532,"nodeType":87},{},[14533],{"data":14534,"marks":14535,"value":251,"nodeType":82},{},[],{"metadata":14537,"sys":14540,"fields":14545},{"tags":14538,"concepts":14539},[],[],{"space":14541,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":14543,"publishedVersion":62,"revision":44,"locale":29},{"sys":14542},{"type":12,"linkType":13,"id":14},{"sys":14544},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":14546},{"url":267,"details":14547,"fileName":273,"contentType":274},{"size":269,"image":14548},{"width":271,"height":272},{"sys":14550,"fields":14553},{"id":14551,"createdAt":14552},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":14554,"slug":14555,"articleIntro":14554,"category":14556},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[14557],{"metadata":14558,"sys":14561,"fields":14568},{"tags":14559,"concepts":14560},[],[],{"space":14562,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":14564,"publishedVersion":222,"revision":62,"contentType":14566,"locale":29},{"sys":14563},{"type":12,"linkType":13,"id":14},{"sys":14565},{"id":21,"type":12,"linkType":22},{"sys":14567},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":14569,"metaTitle":232,"metaDescription":233,"mainTitle":14570,"subtitle":252,"heroImage":14585,"ctaButton":275,"ctaLink":276},[231],{"data":14571,"content":14572,"nodeType":74},{},[14573,14579],{"data":14574,"content":14575,"nodeType":244},{},[14576],{"data":14577,"marks":14578,"value":243,"nodeType":82},{},[],{"data":14580,"content":14581,"nodeType":87},{},[14582],{"data":14583,"marks":14584,"value":251,"nodeType":82},{},[],{"metadata":14586,"sys":14589,"fields":14594},{"tags":14587,"concepts":14588},[],[],{"space":14590,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":14592,"publishedVersion":62,"revision":44,"locale":29},{"sys":14591},{"type":12,"linkType":13,"id":14},{"sys":14593},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":14595},{"url":267,"details":14596,"fileName":273,"contentType":274},{"size":269,"image":14597},{"width":271,"height":272},{"sys":14599,"fields":14602},{"id":14600,"createdAt":14601},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":14603,"slug":14604,"articleIntro":14603,"category":14605},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[14606],{"metadata":14607,"sys":14610,"fields":14617},{"tags":14608,"concepts":14609},[],[],{"space":14611,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":14613,"publishedVersion":222,"revision":62,"contentType":14615,"locale":29},{"sys":14612},{"type":12,"linkType":13,"id":14},{"sys":14614},{"id":21,"type":12,"linkType":22},{"sys":14616},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":14618,"metaTitle":232,"metaDescription":233,"mainTitle":14619,"subtitle":252,"heroImage":14634,"ctaButton":275,"ctaLink":276},[231],{"data":14620,"content":14621,"nodeType":74},{},[14622,14628],{"data":14623,"content":14624,"nodeType":244},{},[14625],{"data":14626,"marks":14627,"value":243,"nodeType":82},{},[],{"data":14629,"content":14630,"nodeType":87},{},[14631],{"data":14632,"marks":14633,"value":251,"nodeType":82},{},[],{"metadata":14635,"sys":14638,"fields":14643},{"tags":14636,"concepts":14637},[],[],{"space":14639,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":14641,"publishedVersion":62,"revision":44,"locale":29},{"sys":14640},{"type":12,"linkType":13,"id":14},{"sys":14642},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":14644},{"url":267,"details":14645,"fileName":273,"contentType":274},{"size":269,"image":14646},{"width":271,"height":272},{"sys":14648,"fields":14651},{"id":14649,"createdAt":14650},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":14652,"slug":14653,"articleIntro":14652,"category":14654},"Compte 503 - Actions","compte-503-actions",[14655],{"metadata":14656,"sys":14659,"fields":14666},{"tags":14657,"concepts":14658},[],[],{"space":14660,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":14662,"publishedVersion":222,"revision":62,"contentType":14664,"locale":29},{"sys":14661},{"type":12,"linkType":13,"id":14},{"sys":14663},{"id":21,"type":12,"linkType":22},{"sys":14665},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":14667,"metaTitle":232,"metaDescription":233,"mainTitle":14668,"subtitle":252,"heroImage":14683,"ctaButton":275,"ctaLink":276},[231],{"data":14669,"content":14670,"nodeType":74},{},[14671,14677],{"data":14672,"content":14673,"nodeType":244},{},[14674],{"data":14675,"marks":14676,"value":243,"nodeType":82},{},[],{"data":14678,"content":14679,"nodeType":87},{},[14680],{"data":14681,"marks":14682,"value":251,"nodeType":82},{},[],{"metadata":14684,"sys":14687,"fields":14692},{"tags":14685,"concepts":14686},[],[],{"space":14688,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":14690,"publishedVersion":62,"revision":44,"locale":29},{"sys":14689},{"type":12,"linkType":13,"id":14},{"sys":14691},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":14693},{"url":267,"details":14694,"fileName":273,"contentType":274},{"size":269,"image":14695},{"width":271,"height":272},{"sys":14697,"fields":14700},{"id":14698,"createdAt":14699},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":14701,"slug":14702,"articleIntro":-1,"category":14703},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[14704],{"metadata":14705,"sys":14708,"fields":14715},{"tags":14706,"concepts":14707},[],[],{"space":14709,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":14711,"publishedVersion":222,"revision":62,"contentType":14713,"locale":29},{"sys":14710},{"type":12,"linkType":13,"id":14},{"sys":14712},{"id":21,"type":12,"linkType":22},{"sys":14714},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":14716,"metaTitle":232,"metaDescription":233,"mainTitle":14717,"subtitle":252,"heroImage":14732,"ctaButton":275,"ctaLink":276},[231],{"data":14718,"content":14719,"nodeType":74},{},[14720,14726],{"data":14721,"content":14722,"nodeType":244},{},[14723],{"data":14724,"marks":14725,"value":243,"nodeType":82},{},[],{"data":14727,"content":14728,"nodeType":87},{},[14729],{"data":14730,"marks":14731,"value":251,"nodeType":82},{},[],{"metadata":14733,"sys":14736,"fields":14741},{"tags":14734,"concepts":14735},[],[],{"space":14737,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":14739,"publishedVersion":62,"revision":44,"locale":29},{"sys":14738},{"type":12,"linkType":13,"id":14},{"sys":14740},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":14742},{"url":267,"details":14743,"fileName":273,"contentType":274},{"size":269,"image":14744},{"width":271,"height":272},{"sys":14746,"fields":14749},{"id":14747,"createdAt":14748},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":14750,"slug":14751,"articleIntro":14750,"category":14752},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[14753],{"metadata":14754,"sys":14757,"fields":14764},{"tags":14755,"concepts":14756},[],[],{"space":14758,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":14760,"publishedVersion":222,"revision":62,"contentType":14762,"locale":29},{"sys":14759},{"type":12,"linkType":13,"id":14},{"sys":14761},{"id":21,"type":12,"linkType":22},{"sys":14763},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":14765,"metaTitle":232,"metaDescription":233,"mainTitle":14766,"subtitle":252,"heroImage":14781,"ctaButton":275,"ctaLink":276},[231],{"data":14767,"content":14768,"nodeType":74},{},[14769,14775],{"data":14770,"content":14771,"nodeType":244},{},[14772],{"data":14773,"marks":14774,"value":243,"nodeType":82},{},[],{"data":14776,"content":14777,"nodeType":87},{},[14778],{"data":14779,"marks":14780,"value":251,"nodeType":82},{},[],{"metadata":14782,"sys":14785,"fields":14790},{"tags":14783,"concepts":14784},[],[],{"space":14786,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":14788,"publishedVersion":62,"revision":44,"locale":29},{"sys":14787},{"type":12,"linkType":13,"id":14},{"sys":14789},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":14791},{"url":267,"details":14792,"fileName":273,"contentType":274},{"size":269,"image":14793},{"width":271,"height":272},{"sys":14795,"fields":14798},{"id":14796,"createdAt":14797},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":14799,"slug":14800,"articleIntro":-1,"category":14801},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[14802],{"metadata":14803,"sys":14806,"fields":14813},{"tags":14804,"concepts":14805},[],[],{"space":14807,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":14809,"publishedVersion":222,"revision":62,"contentType":14811,"locale":29},{"sys":14808},{"type":12,"linkType":13,"id":14},{"sys":14810},{"id":21,"type":12,"linkType":22},{"sys":14812},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":14814,"metaTitle":232,"metaDescription":233,"mainTitle":14815,"subtitle":252,"heroImage":14830,"ctaButton":275,"ctaLink":276},[231],{"data":14816,"content":14817,"nodeType":74},{},[14818,14824],{"data":14819,"content":14820,"nodeType":244},{},[14821],{"data":14822,"marks":14823,"value":243,"nodeType":82},{},[],{"data":14825,"content":14826,"nodeType":87},{},[14827],{"data":14828,"marks":14829,"value":251,"nodeType":82},{},[],{"metadata":14831,"sys":14834,"fields":14839},{"tags":14832,"concepts":14833},[],[],{"space":14835,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":14837,"publishedVersion":62,"revision":44,"locale":29},{"sys":14836},{"type":12,"linkType":13,"id":14},{"sys":14838},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":14840},{"url":267,"details":14841,"fileName":273,"contentType":274},{"size":269,"image":14842},{"width":271,"height":272},{"sys":14844,"fields":14847},{"id":14845,"createdAt":14846},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":14848,"slug":14849,"articleIntro":14848,"category":14850},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[14851],{"metadata":14852,"sys":14855,"fields":14862},{"tags":14853,"concepts":14854},[],[],{"space":14856,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":14858,"publishedVersion":222,"revision":62,"contentType":14860,"locale":29},{"sys":14857},{"type":12,"linkType":13,"id":14},{"sys":14859},{"id":21,"type":12,"linkType":22},{"sys":14861},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":14863,"metaTitle":232,"metaDescription":233,"mainTitle":14864,"subtitle":252,"heroImage":14879,"ctaButton":275,"ctaLink":276},[231],{"data":14865,"content":14866,"nodeType":74},{},[14867,14873],{"data":14868,"content":14869,"nodeType":244},{},[14870],{"data":14871,"marks":14872,"value":243,"nodeType":82},{},[],{"data":14874,"content":14875,"nodeType":87},{},[14876],{"data":14877,"marks":14878,"value":251,"nodeType":82},{},[],{"metadata":14880,"sys":14883,"fields":14888},{"tags":14881,"concepts":14882},[],[],{"space":14884,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":14886,"publishedVersion":62,"revision":44,"locale":29},{"sys":14885},{"type":12,"linkType":13,"id":14},{"sys":14887},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":14889},{"url":267,"details":14890,"fileName":273,"contentType":274},{"size":269,"image":14891},{"width":271,"height":272},{"sys":14893,"fields":14896},{"id":14894,"createdAt":14895},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":14897,"slug":14898,"articleIntro":-1,"category":14899},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[14900],{"metadata":14901,"sys":14904,"fields":14911},{"tags":14902,"concepts":14903},[],[],{"space":14905,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":14907,"publishedVersion":222,"revision":62,"contentType":14909,"locale":29},{"sys":14906},{"type":12,"linkType":13,"id":14},{"sys":14908},{"id":21,"type":12,"linkType":22},{"sys":14910},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":14912,"metaTitle":232,"metaDescription":233,"mainTitle":14913,"subtitle":252,"heroImage":14928,"ctaButton":275,"ctaLink":276},[231],{"data":14914,"content":14915,"nodeType":74},{},[14916,14922],{"data":14917,"content":14918,"nodeType":244},{},[14919],{"data":14920,"marks":14921,"value":243,"nodeType":82},{},[],{"data":14923,"content":14924,"nodeType":87},{},[14925],{"data":14926,"marks":14927,"value":251,"nodeType":82},{},[],{"metadata":14929,"sys":14932,"fields":14937},{"tags":14930,"concepts":14931},[],[],{"space":14933,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":14935,"publishedVersion":62,"revision":44,"locale":29},{"sys":14934},{"type":12,"linkType":13,"id":14},{"sys":14936},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":14938},{"url":267,"details":14939,"fileName":273,"contentType":274},{"size":269,"image":14940},{"width":271,"height":272},{"sys":14942,"fields":14945},{"id":14943,"createdAt":14944},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":14946,"slug":14947,"articleIntro":14946,"category":14948},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[14949],{"metadata":14950,"sys":14953,"fields":14960},{"tags":14951,"concepts":14952},[],[],{"space":14954,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":14956,"publishedVersion":222,"revision":62,"contentType":14958,"locale":29},{"sys":14955},{"type":12,"linkType":13,"id":14},{"sys":14957},{"id":21,"type":12,"linkType":22},{"sys":14959},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":14961,"metaTitle":232,"metaDescription":233,"mainTitle":14962,"subtitle":252,"heroImage":14977,"ctaButton":275,"ctaLink":276},[231],{"data":14963,"content":14964,"nodeType":74},{},[14965,14971],{"data":14966,"content":14967,"nodeType":244},{},[14968],{"data":14969,"marks":14970,"value":243,"nodeType":82},{},[],{"data":14972,"content":14973,"nodeType":87},{},[14974],{"data":14975,"marks":14976,"value":251,"nodeType":82},{},[],{"metadata":14978,"sys":14981,"fields":14986},{"tags":14979,"concepts":14980},[],[],{"space":14982,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":14984,"publishedVersion":62,"revision":44,"locale":29},{"sys":14983},{"type":12,"linkType":13,"id":14},{"sys":14985},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":14987},{"url":267,"details":14988,"fileName":273,"contentType":274},{"size":269,"image":14989},{"width":271,"height":272},{"sys":14991,"fields":14994},{"id":14992,"createdAt":14993},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":14995,"slug":14996,"articleIntro":14995,"category":14997},"Compte 213 - Constructions","compte-213-constructions",[14998],{"metadata":14999,"sys":15002,"fields":15009},{"tags":15000,"concepts":15001},[],[],{"space":15003,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":15005,"publishedVersion":222,"revision":62,"contentType":15007,"locale":29},{"sys":15004},{"type":12,"linkType":13,"id":14},{"sys":15006},{"id":21,"type":12,"linkType":22},{"sys":15008},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":15010,"metaTitle":232,"metaDescription":233,"mainTitle":15011,"subtitle":252,"heroImage":15026,"ctaButton":275,"ctaLink":276},[231],{"data":15012,"content":15013,"nodeType":74},{},[15014,15020],{"data":15015,"content":15016,"nodeType":244},{},[15017],{"data":15018,"marks":15019,"value":243,"nodeType":82},{},[],{"data":15021,"content":15022,"nodeType":87},{},[15023],{"data":15024,"marks":15025,"value":251,"nodeType":82},{},[],{"metadata":15027,"sys":15030,"fields":15035},{"tags":15028,"concepts":15029},[],[],{"space":15031,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":15033,"publishedVersion":62,"revision":44,"locale":29},{"sys":15032},{"type":12,"linkType":13,"id":14},{"sys":15034},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":15036},{"url":267,"details":15037,"fileName":273,"contentType":274},{"size":269,"image":15038},{"width":271,"height":272},{"sys":15040,"fields":15043},{"id":15041,"createdAt":15042},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":15044,"slug":15045,"articleIntro":15044,"category":15046},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[15047],{"metadata":15048,"sys":15051,"fields":15058},{"tags":15049,"concepts":15050},[],[],{"space":15052,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":15054,"publishedVersion":222,"revision":62,"contentType":15056,"locale":29},{"sys":15053},{"type":12,"linkType":13,"id":14},{"sys":15055},{"id":21,"type":12,"linkType":22},{"sys":15057},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":15059,"metaTitle":232,"metaDescription":233,"mainTitle":15060,"subtitle":252,"heroImage":15075,"ctaButton":275,"ctaLink":276},[231],{"data":15061,"content":15062,"nodeType":74},{},[15063,15069],{"data":15064,"content":15065,"nodeType":244},{},[15066],{"data":15067,"marks":15068,"value":243,"nodeType":82},{},[],{"data":15070,"content":15071,"nodeType":87},{},[15072],{"data":15073,"marks":15074,"value":251,"nodeType":82},{},[],{"metadata":15076,"sys":15079,"fields":15084},{"tags":15077,"concepts":15078},[],[],{"space":15080,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":15082,"publishedVersion":62,"revision":44,"locale":29},{"sys":15081},{"type":12,"linkType":13,"id":14},{"sys":15083},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":15085},{"url":267,"details":15086,"fileName":273,"contentType":274},{"size":269,"image":15087},{"width":271,"height":272},{"sys":15089,"fields":15092},{"id":15090,"createdAt":15091},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":15093,"slug":15094,"articleIntro":15093,"category":15095},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[15096],{"metadata":15097,"sys":15100,"fields":15107},{"tags":15098,"concepts":15099},[],[],{"space":15101,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":15103,"publishedVersion":222,"revision":62,"contentType":15105,"locale":29},{"sys":15102},{"type":12,"linkType":13,"id":14},{"sys":15104},{"id":21,"type":12,"linkType":22},{"sys":15106},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":15108,"metaTitle":232,"metaDescription":233,"mainTitle":15109,"subtitle":252,"heroImage":15124,"ctaButton":275,"ctaLink":276},[231],{"data":15110,"content":15111,"nodeType":74},{},[15112,15118],{"data":15113,"content":15114,"nodeType":244},{},[15115],{"data":15116,"marks":15117,"value":243,"nodeType":82},{},[],{"data":15119,"content":15120,"nodeType":87},{},[15121],{"data":15122,"marks":15123,"value":251,"nodeType":82},{},[],{"metadata":15125,"sys":15128,"fields":15133},{"tags":15126,"concepts":15127},[],[],{"space":15129,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":15131,"publishedVersion":62,"revision":44,"locale":29},{"sys":15130},{"type":12,"linkType":13,"id":14},{"sys":15132},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":15134},{"url":267,"details":15135,"fileName":273,"contentType":274},{"size":269,"image":15136},{"width":271,"height":272},{"sys":15138,"fields":15141},{"id":15139,"createdAt":15140},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":15142,"slug":15143,"articleIntro":-1,"category":15144},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[15145],{"metadata":15146,"sys":15149,"fields":15156},{"tags":15147,"concepts":15148},[],[],{"space":15150,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":15152,"publishedVersion":222,"revision":62,"contentType":15154,"locale":29},{"sys":15151},{"type":12,"linkType":13,"id":14},{"sys":15153},{"id":21,"type":12,"linkType":22},{"sys":15155},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":15157,"metaTitle":232,"metaDescription":233,"mainTitle":15158,"subtitle":252,"heroImage":15173,"ctaButton":275,"ctaLink":276},[231],{"data":15159,"content":15160,"nodeType":74},{},[15161,15167],{"data":15162,"content":15163,"nodeType":244},{},[15164],{"data":15165,"marks":15166,"value":243,"nodeType":82},{},[],{"data":15168,"content":15169,"nodeType":87},{},[15170],{"data":15171,"marks":15172,"value":251,"nodeType":82},{},[],{"metadata":15174,"sys":15177,"fields":15182},{"tags":15175,"concepts":15176},[],[],{"space":15178,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":15180,"publishedVersion":62,"revision":44,"locale":29},{"sys":15179},{"type":12,"linkType":13,"id":14},{"sys":15181},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":15183},{"url":267,"details":15184,"fileName":273,"contentType":274},{"size":269,"image":15185},{"width":271,"height":272},{"sys":15187,"fields":15190},{"id":15188,"createdAt":15189},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":15191,"slug":15192,"articleIntro":15191,"category":15193},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[15194],{"metadata":15195,"sys":15198,"fields":15205},{"tags":15196,"concepts":15197},[],[],{"space":15199,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":15201,"publishedVersion":222,"revision":62,"contentType":15203,"locale":29},{"sys":15200},{"type":12,"linkType":13,"id":14},{"sys":15202},{"id":21,"type":12,"linkType":22},{"sys":15204},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":15206,"metaTitle":232,"metaDescription":233,"mainTitle":15207,"subtitle":252,"heroImage":15222,"ctaButton":275,"ctaLink":276},[231],{"data":15208,"content":15209,"nodeType":74},{},[15210,15216],{"data":15211,"content":15212,"nodeType":244},{},[15213],{"data":15214,"marks":15215,"value":243,"nodeType":82},{},[],{"data":15217,"content":15218,"nodeType":87},{},[15219],{"data":15220,"marks":15221,"value":251,"nodeType":82},{},[],{"metadata":15223,"sys":15226,"fields":15231},{"tags":15224,"concepts":15225},[],[],{"space":15227,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":15229,"publishedVersion":62,"revision":44,"locale":29},{"sys":15228},{"type":12,"linkType":13,"id":14},{"sys":15230},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":15232},{"url":267,"details":15233,"fileName":273,"contentType":274},{"size":269,"image":15234},{"width":271,"height":272},{"sys":15236,"fields":15239},{"id":15237,"createdAt":15238},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":15240,"slug":15241,"articleIntro":15240,"category":15242},"Compte 60 - Achats","compte-60-achats",[15243],{"metadata":15244,"sys":15247,"fields":15254},{"tags":15245,"concepts":15246},[],[],{"space":15248,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":15250,"publishedVersion":222,"revision":62,"contentType":15252,"locale":29},{"sys":15249},{"type":12,"linkType":13,"id":14},{"sys":15251},{"id":21,"type":12,"linkType":22},{"sys":15253},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":15255,"metaTitle":232,"metaDescription":233,"mainTitle":15256,"subtitle":252,"heroImage":15271,"ctaButton":275,"ctaLink":276},[231],{"data":15257,"content":15258,"nodeType":74},{},[15259,15265],{"data":15260,"content":15261,"nodeType":244},{},[15262],{"data":15263,"marks":15264,"value":243,"nodeType":82},{},[],{"data":15266,"content":15267,"nodeType":87},{},[15268],{"data":15269,"marks":15270,"value":251,"nodeType":82},{},[],{"metadata":15272,"sys":15275,"fields":15280},{"tags":15273,"concepts":15274},[],[],{"space":15276,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":15278,"publishedVersion":62,"revision":44,"locale":29},{"sys":15277},{"type":12,"linkType":13,"id":14},{"sys":15279},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":15281},{"url":267,"details":15282,"fileName":273,"contentType":274},{"size":269,"image":15283},{"width":271,"height":272},{"sys":15285,"fields":15288},{"id":15286,"createdAt":15287},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":15289,"slug":15290,"articleIntro":15289,"category":15291},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[15292],{"metadata":15293,"sys":15296,"fields":15303},{"tags":15294,"concepts":15295},[],[],{"space":15297,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":15299,"publishedVersion":222,"revision":62,"contentType":15301,"locale":29},{"sys":15298},{"type":12,"linkType":13,"id":14},{"sys":15300},{"id":21,"type":12,"linkType":22},{"sys":15302},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":15304,"metaTitle":232,"metaDescription":233,"mainTitle":15305,"subtitle":252,"heroImage":15320,"ctaButton":275,"ctaLink":276},[231],{"data":15306,"content":15307,"nodeType":74},{},[15308,15314],{"data":15309,"content":15310,"nodeType":244},{},[15311],{"data":15312,"marks":15313,"value":243,"nodeType":82},{},[],{"data":15315,"content":15316,"nodeType":87},{},[15317],{"data":15318,"marks":15319,"value":251,"nodeType":82},{},[],{"metadata":15321,"sys":15324,"fields":15329},{"tags":15322,"concepts":15323},[],[],{"space":15325,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":15327,"publishedVersion":62,"revision":44,"locale":29},{"sys":15326},{"type":12,"linkType":13,"id":14},{"sys":15328},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":15330},{"url":267,"details":15331,"fileName":273,"contentType":274},{"size":269,"image":15332},{"width":271,"height":272},{"sys":15334,"fields":15337},{"id":15335,"createdAt":15336},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":15338,"slug":15339,"articleIntro":15338,"category":15340},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[15341],{"metadata":15342,"sys":15345,"fields":15352},{"tags":15343,"concepts":15344},[],[],{"space":15346,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":15348,"publishedVersion":222,"revision":62,"contentType":15350,"locale":29},{"sys":15347},{"type":12,"linkType":13,"id":14},{"sys":15349},{"id":21,"type":12,"linkType":22},{"sys":15351},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":15353,"metaTitle":232,"metaDescription":233,"mainTitle":15354,"subtitle":252,"heroImage":15369,"ctaButton":275,"ctaLink":276},[231],{"data":15355,"content":15356,"nodeType":74},{},[15357,15363],{"data":15358,"content":15359,"nodeType":244},{},[15360],{"data":15361,"marks":15362,"value":243,"nodeType":82},{},[],{"data":15364,"content":15365,"nodeType":87},{},[15366],{"data":15367,"marks":15368,"value":251,"nodeType":82},{},[],{"metadata":15370,"sys":15373,"fields":15378},{"tags":15371,"concepts":15372},[],[],{"space":15374,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":15376,"publishedVersion":62,"revision":44,"locale":29},{"sys":15375},{"type":12,"linkType":13,"id":14},{"sys":15377},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":15379},{"url":267,"details":15380,"fileName":273,"contentType":274},{"size":269,"image":15381},{"width":271,"height":272},{"sys":15383,"fields":15386},{"id":15384,"createdAt":15385},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":15387,"slug":15388,"articleIntro":15389,"category":15390},"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",[15391],{"metadata":15392,"sys":15395,"fields":15402},{"tags":15393,"concepts":15394},[],[],{"space":15396,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":15398,"publishedVersion":222,"revision":62,"contentType":15400,"locale":29},{"sys":15397},{"type":12,"linkType":13,"id":14},{"sys":15399},{"id":21,"type":12,"linkType":22},{"sys":15401},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":15403,"metaTitle":232,"metaDescription":233,"mainTitle":15404,"subtitle":252,"heroImage":15419,"ctaButton":275,"ctaLink":276},[231],{"data":15405,"content":15406,"nodeType":74},{},[15407,15413],{"data":15408,"content":15409,"nodeType":244},{},[15410],{"data":15411,"marks":15412,"value":243,"nodeType":82},{},[],{"data":15414,"content":15415,"nodeType":87},{},[15416],{"data":15417,"marks":15418,"value":251,"nodeType":82},{},[],{"metadata":15420,"sys":15423,"fields":15428},{"tags":15421,"concepts":15422},[],[],{"space":15424,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":15426,"publishedVersion":62,"revision":44,"locale":29},{"sys":15425},{"type":12,"linkType":13,"id":14},{"sys":15427},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":15429},{"url":267,"details":15430,"fileName":273,"contentType":274},{"size":269,"image":15431},{"width":271,"height":272},{"sys":15433,"fields":15436},{"id":15434,"createdAt":15435},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":15437,"slug":15438,"articleIntro":15437,"category":15439},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[15440],{"metadata":15441,"sys":15444,"fields":15451},{"tags":15442,"concepts":15443},[],[],{"space":15445,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":15447,"publishedVersion":222,"revision":62,"contentType":15449,"locale":29},{"sys":15446},{"type":12,"linkType":13,"id":14},{"sys":15448},{"id":21,"type":12,"linkType":22},{"sys":15450},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":15452,"metaTitle":232,"metaDescription":233,"mainTitle":15453,"subtitle":252,"heroImage":15468,"ctaButton":275,"ctaLink":276},[231],{"data":15454,"content":15455,"nodeType":74},{},[15456,15462],{"data":15457,"content":15458,"nodeType":244},{},[15459],{"data":15460,"marks":15461,"value":243,"nodeType":82},{},[],{"data":15463,"content":15464,"nodeType":87},{},[15465],{"data":15466,"marks":15467,"value":251,"nodeType":82},{},[],{"metadata":15469,"sys":15472,"fields":15477},{"tags":15470,"concepts":15471},[],[],{"space":15473,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":15475,"publishedVersion":62,"revision":44,"locale":29},{"sys":15474},{"type":12,"linkType":13,"id":14},{"sys":15476},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":15478},{"url":267,"details":15479,"fileName":273,"contentType":274},{"size":269,"image":15480},{"width":271,"height":272},{"sys":15482,"fields":15485},{"id":15483,"createdAt":15484},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":15486,"slug":15487,"articleIntro":15486,"category":15488},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[15489],{"metadata":15490,"sys":15493,"fields":15500},{"tags":15491,"concepts":15492},[],[],{"space":15494,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":15496,"publishedVersion":222,"revision":62,"contentType":15498,"locale":29},{"sys":15495},{"type":12,"linkType":13,"id":14},{"sys":15497},{"id":21,"type":12,"linkType":22},{"sys":15499},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":15501,"metaTitle":232,"metaDescription":233,"mainTitle":15502,"subtitle":252,"heroImage":15517,"ctaButton":275,"ctaLink":276},[231],{"data":15503,"content":15504,"nodeType":74},{},[15505,15511],{"data":15506,"content":15507,"nodeType":244},{},[15508],{"data":15509,"marks":15510,"value":243,"nodeType":82},{},[],{"data":15512,"content":15513,"nodeType":87},{},[15514],{"data":15515,"marks":15516,"value":251,"nodeType":82},{},[],{"metadata":15518,"sys":15521,"fields":15526},{"tags":15519,"concepts":15520},[],[],{"space":15522,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":15524,"publishedVersion":62,"revision":44,"locale":29},{"sys":15523},{"type":12,"linkType":13,"id":14},{"sys":15525},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":15527},{"url":267,"details":15528,"fileName":273,"contentType":274},{"size":269,"image":15529},{"width":271,"height":272},{"sys":15531,"fields":15534},{"id":15532,"createdAt":15533},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":15535,"slug":15536,"articleIntro":-1,"category":15537},"Compte 628 - Divers","compte-628-divers",[15538],{"metadata":15539,"sys":15542,"fields":15549},{"tags":15540,"concepts":15541},[],[],{"space":15543,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":15545,"publishedVersion":222,"revision":62,"contentType":15547,"locale":29},{"sys":15544},{"type":12,"linkType":13,"id":14},{"sys":15546},{"id":21,"type":12,"linkType":22},{"sys":15548},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":15550,"metaTitle":232,"metaDescription":233,"mainTitle":15551,"subtitle":252,"heroImage":15566,"ctaButton":275,"ctaLink":276},[231],{"data":15552,"content":15553,"nodeType":74},{},[15554,15560],{"data":15555,"content":15556,"nodeType":244},{},[15557],{"data":15558,"marks":15559,"value":243,"nodeType":82},{},[],{"data":15561,"content":15562,"nodeType":87},{},[15563],{"data":15564,"marks":15565,"value":251,"nodeType":82},{},[],{"metadata":15567,"sys":15570,"fields":15575},{"tags":15568,"concepts":15569},[],[],{"space":15571,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":15573,"publishedVersion":62,"revision":44,"locale":29},{"sys":15572},{"type":12,"linkType":13,"id":14},{"sys":15574},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":15576},{"url":267,"details":15577,"fileName":273,"contentType":274},{"size":269,"image":15578},{"width":271,"height":272},{"sys":15580,"fields":15583},{"id":15581,"createdAt":15582},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":15584,"slug":15585,"articleIntro":15584,"category":15586},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[15587],{"metadata":15588,"sys":15591,"fields":15598},{"tags":15589,"concepts":15590},[],[],{"space":15592,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":15594,"publishedVersion":222,"revision":62,"contentType":15596,"locale":29},{"sys":15593},{"type":12,"linkType":13,"id":14},{"sys":15595},{"id":21,"type":12,"linkType":22},{"sys":15597},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":15599,"metaTitle":232,"metaDescription":233,"mainTitle":15600,"subtitle":252,"heroImage":15615,"ctaButton":275,"ctaLink":276},[231],{"data":15601,"content":15602,"nodeType":74},{},[15603,15609],{"data":15604,"content":15605,"nodeType":244},{},[15606],{"data":15607,"marks":15608,"value":243,"nodeType":82},{},[],{"data":15610,"content":15611,"nodeType":87},{},[15612],{"data":15613,"marks":15614,"value":251,"nodeType":82},{},[],{"metadata":15616,"sys":15619,"fields":15624},{"tags":15617,"concepts":15618},[],[],{"space":15620,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":15622,"publishedVersion":62,"revision":44,"locale":29},{"sys":15621},{"type":12,"linkType":13,"id":14},{"sys":15623},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":15625},{"url":267,"details":15626,"fileName":273,"contentType":274},{"size":269,"image":15627},{"width":271,"height":272},{"sys":15629,"fields":15632},{"id":15630,"createdAt":15631},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":15633,"slug":15634,"articleIntro":15633,"category":15635},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[15636],{"metadata":15637,"sys":15640,"fields":15647},{"tags":15638,"concepts":15639},[],[],{"space":15641,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":15643,"publishedVersion":222,"revision":62,"contentType":15645,"locale":29},{"sys":15642},{"type":12,"linkType":13,"id":14},{"sys":15644},{"id":21,"type":12,"linkType":22},{"sys":15646},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":15648,"metaTitle":232,"metaDescription":233,"mainTitle":15649,"subtitle":252,"heroImage":15664,"ctaButton":275,"ctaLink":276},[231],{"data":15650,"content":15651,"nodeType":74},{},[15652,15658],{"data":15653,"content":15654,"nodeType":244},{},[15655],{"data":15656,"marks":15657,"value":243,"nodeType":82},{},[],{"data":15659,"content":15660,"nodeType":87},{},[15661],{"data":15662,"marks":15663,"value":251,"nodeType":82},{},[],{"metadata":15665,"sys":15668,"fields":15673},{"tags":15666,"concepts":15667},[],[],{"space":15669,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":15671,"publishedVersion":62,"revision":44,"locale":29},{"sys":15670},{"type":12,"linkType":13,"id":14},{"sys":15672},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":15674},{"url":267,"details":15675,"fileName":273,"contentType":274},{"size":269,"image":15676},{"width":271,"height":272},{"sys":15678,"fields":15681},{"id":15679,"createdAt":15680},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":15682,"slug":15683,"articleIntro":15682,"category":15684},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[15685],{"metadata":15686,"sys":15689,"fields":15696},{"tags":15687,"concepts":15688},[],[],{"space":15690,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":15692,"publishedVersion":222,"revision":62,"contentType":15694,"locale":29},{"sys":15691},{"type":12,"linkType":13,"id":14},{"sys":15693},{"id":21,"type":12,"linkType":22},{"sys":15695},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":15697,"metaTitle":232,"metaDescription":233,"mainTitle":15698,"subtitle":252,"heroImage":15713,"ctaButton":275,"ctaLink":276},[231],{"data":15699,"content":15700,"nodeType":74},{},[15701,15707],{"data":15702,"content":15703,"nodeType":244},{},[15704],{"data":15705,"marks":15706,"value":243,"nodeType":82},{},[],{"data":15708,"content":15709,"nodeType":87},{},[15710],{"data":15711,"marks":15712,"value":251,"nodeType":82},{},[],{"metadata":15714,"sys":15717,"fields":15722},{"tags":15715,"concepts":15716},[],[],{"space":15718,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":15720,"publishedVersion":62,"revision":44,"locale":29},{"sys":15719},{"type":12,"linkType":13,"id":14},{"sys":15721},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":15723},{"url":267,"details":15724,"fileName":273,"contentType":274},{"size":269,"image":15725},{"width":271,"height":272},{"sys":15727,"fields":15730},{"id":15728,"createdAt":15729},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":15731,"slug":15732,"articleIntro":-1,"category":15733},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[15734],{"metadata":15735,"sys":15738,"fields":15745},{"tags":15736,"concepts":15737},[],[],{"space":15739,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":15741,"publishedVersion":222,"revision":62,"contentType":15743,"locale":29},{"sys":15740},{"type":12,"linkType":13,"id":14},{"sys":15742},{"id":21,"type":12,"linkType":22},{"sys":15744},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":15746,"metaTitle":232,"metaDescription":233,"mainTitle":15747,"subtitle":252,"heroImage":15762,"ctaButton":275,"ctaLink":276},[231],{"data":15748,"content":15749,"nodeType":74},{},[15750,15756],{"data":15751,"content":15752,"nodeType":244},{},[15753],{"data":15754,"marks":15755,"value":243,"nodeType":82},{},[],{"data":15757,"content":15758,"nodeType":87},{},[15759],{"data":15760,"marks":15761,"value":251,"nodeType":82},{},[],{"metadata":15763,"sys":15766,"fields":15771},{"tags":15764,"concepts":15765},[],[],{"space":15767,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":15769,"publishedVersion":62,"revision":44,"locale":29},{"sys":15768},{"type":12,"linkType":13,"id":14},{"sys":15770},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":15772},{"url":267,"details":15773,"fileName":273,"contentType":274},{"size":269,"image":15774},{"width":271,"height":272},{"sys":15776,"fields":15779},{"id":15777,"createdAt":15778},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":15780,"slug":15781,"articleIntro":15780,"category":15782},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[15783],{"metadata":15784,"sys":15787,"fields":15794},{"tags":15785,"concepts":15786},[],[],{"space":15788,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":15790,"publishedVersion":222,"revision":62,"contentType":15792,"locale":29},{"sys":15789},{"type":12,"linkType":13,"id":14},{"sys":15791},{"id":21,"type":12,"linkType":22},{"sys":15793},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":15795,"metaTitle":232,"metaDescription":233,"mainTitle":15796,"subtitle":252,"heroImage":15811,"ctaButton":275,"ctaLink":276},[231],{"data":15797,"content":15798,"nodeType":74},{},[15799,15805],{"data":15800,"content":15801,"nodeType":244},{},[15802],{"data":15803,"marks":15804,"value":243,"nodeType":82},{},[],{"data":15806,"content":15807,"nodeType":87},{},[15808],{"data":15809,"marks":15810,"value":251,"nodeType":82},{},[],{"metadata":15812,"sys":15815,"fields":15820},{"tags":15813,"concepts":15814},[],[],{"space":15816,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":15818,"publishedVersion":62,"revision":44,"locale":29},{"sys":15817},{"type":12,"linkType":13,"id":14},{"sys":15819},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":15821},{"url":267,"details":15822,"fileName":273,"contentType":274},{"size":269,"image":15823},{"width":271,"height":272},{"sys":15825,"fields":15828},{"id":15826,"createdAt":15827},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":15829,"slug":15830,"articleIntro":-1,"category":15831},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[15832],{"metadata":15833,"sys":15836,"fields":15843},{"tags":15834,"concepts":15835},[],[],{"space":15837,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":15839,"publishedVersion":222,"revision":62,"contentType":15841,"locale":29},{"sys":15838},{"type":12,"linkType":13,"id":14},{"sys":15840},{"id":21,"type":12,"linkType":22},{"sys":15842},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":15844,"metaTitle":232,"metaDescription":233,"mainTitle":15845,"subtitle":252,"heroImage":15860,"ctaButton":275,"ctaLink":276},[231],{"data":15846,"content":15847,"nodeType":74},{},[15848,15854],{"data":15849,"content":15850,"nodeType":244},{},[15851],{"data":15852,"marks":15853,"value":243,"nodeType":82},{},[],{"data":15855,"content":15856,"nodeType":87},{},[15857],{"data":15858,"marks":15859,"value":251,"nodeType":82},{},[],{"metadata":15861,"sys":15864,"fields":15869},{"tags":15862,"concepts":15863},[],[],{"space":15865,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":15867,"publishedVersion":62,"revision":44,"locale":29},{"sys":15866},{"type":12,"linkType":13,"id":14},{"sys":15868},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":15870},{"url":267,"details":15871,"fileName":273,"contentType":274},{"size":269,"image":15872},{"width":271,"height":272},{"sys":15874,"fields":15877},{"id":15875,"createdAt":15876},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":15878,"slug":15879,"articleIntro":-1,"category":15880},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[15881],{"metadata":15882,"sys":15885,"fields":15892},{"tags":15883,"concepts":15884},[],[],{"space":15886,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":15888,"publishedVersion":222,"revision":62,"contentType":15890,"locale":29},{"sys":15887},{"type":12,"linkType":13,"id":14},{"sys":15889},{"id":21,"type":12,"linkType":22},{"sys":15891},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":15893,"metaTitle":232,"metaDescription":233,"mainTitle":15894,"subtitle":252,"heroImage":15909,"ctaButton":275,"ctaLink":276},[231],{"data":15895,"content":15896,"nodeType":74},{},[15897,15903],{"data":15898,"content":15899,"nodeType":244},{},[15900],{"data":15901,"marks":15902,"value":243,"nodeType":82},{},[],{"data":15904,"content":15905,"nodeType":87},{},[15906],{"data":15907,"marks":15908,"value":251,"nodeType":82},{},[],{"metadata":15910,"sys":15913,"fields":15918},{"tags":15911,"concepts":15912},[],[],{"space":15914,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":15916,"publishedVersion":62,"revision":44,"locale":29},{"sys":15915},{"type":12,"linkType":13,"id":14},{"sys":15917},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":15919},{"url":267,"details":15920,"fileName":273,"contentType":274},{"size":269,"image":15921},{"width":271,"height":272},{"sys":15923,"fields":15926},{"id":15924,"createdAt":15925},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":15927,"slug":15928,"articleIntro":15927,"category":15929},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[15930],{"metadata":15931,"sys":15934,"fields":15941},{"tags":15932,"concepts":15933},[],[],{"space":15935,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":15937,"publishedVersion":222,"revision":62,"contentType":15939,"locale":29},{"sys":15936},{"type":12,"linkType":13,"id":14},{"sys":15938},{"id":21,"type":12,"linkType":22},{"sys":15940},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":15942,"metaTitle":232,"metaDescription":233,"mainTitle":15943,"subtitle":252,"heroImage":15958,"ctaButton":275,"ctaLink":276},[231],{"data":15944,"content":15945,"nodeType":74},{},[15946,15952],{"data":15947,"content":15948,"nodeType":244},{},[15949],{"data":15950,"marks":15951,"value":243,"nodeType":82},{},[],{"data":15953,"content":15954,"nodeType":87},{},[15955],{"data":15956,"marks":15957,"value":251,"nodeType":82},{},[],{"metadata":15959,"sys":15962,"fields":15967},{"tags":15960,"concepts":15961},[],[],{"space":15963,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":15965,"publishedVersion":62,"revision":44,"locale":29},{"sys":15964},{"type":12,"linkType":13,"id":14},{"sys":15966},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":15968},{"url":267,"details":15969,"fileName":273,"contentType":274},{"size":269,"image":15970},{"width":271,"height":272},{"sys":15972,"fields":15975},{"id":15973,"createdAt":15974},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":15976,"slug":15977,"articleIntro":-1,"category":15978},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[15979],{"metadata":15980,"sys":15983,"fields":15990},{"tags":15981,"concepts":15982},[],[],{"space":15984,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":15986,"publishedVersion":222,"revision":62,"contentType":15988,"locale":29},{"sys":15985},{"type":12,"linkType":13,"id":14},{"sys":15987},{"id":21,"type":12,"linkType":22},{"sys":15989},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":15991,"metaTitle":232,"metaDescription":233,"mainTitle":15992,"subtitle":252,"heroImage":16007,"ctaButton":275,"ctaLink":276},[231],{"data":15993,"content":15994,"nodeType":74},{},[15995,16001],{"data":15996,"content":15997,"nodeType":244},{},[15998],{"data":15999,"marks":16000,"value":243,"nodeType":82},{},[],{"data":16002,"content":16003,"nodeType":87},{},[16004],{"data":16005,"marks":16006,"value":251,"nodeType":82},{},[],{"metadata":16008,"sys":16011,"fields":16016},{"tags":16009,"concepts":16010},[],[],{"space":16012,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":16014,"publishedVersion":62,"revision":44,"locale":29},{"sys":16013},{"type":12,"linkType":13,"id":14},{"sys":16015},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":16017},{"url":267,"details":16018,"fileName":273,"contentType":274},{"size":269,"image":16019},{"width":271,"height":272},{"sys":16021,"fields":16024},{"id":16022,"createdAt":16023},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":16025,"slug":16026,"articleIntro":16025,"category":16027},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[16028],{"metadata":16029,"sys":16032,"fields":16039},{"tags":16030,"concepts":16031},[],[],{"space":16033,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":16035,"publishedVersion":222,"revision":62,"contentType":16037,"locale":29},{"sys":16034},{"type":12,"linkType":13,"id":14},{"sys":16036},{"id":21,"type":12,"linkType":22},{"sys":16038},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":16040,"metaTitle":232,"metaDescription":233,"mainTitle":16041,"subtitle":252,"heroImage":16056,"ctaButton":275,"ctaLink":276},[231],{"data":16042,"content":16043,"nodeType":74},{},[16044,16050],{"data":16045,"content":16046,"nodeType":244},{},[16047],{"data":16048,"marks":16049,"value":243,"nodeType":82},{},[],{"data":16051,"content":16052,"nodeType":87},{},[16053],{"data":16054,"marks":16055,"value":251,"nodeType":82},{},[],{"metadata":16057,"sys":16060,"fields":16065},{"tags":16058,"concepts":16059},[],[],{"space":16061,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":16063,"publishedVersion":62,"revision":44,"locale":29},{"sys":16062},{"type":12,"linkType":13,"id":14},{"sys":16064},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":16066},{"url":267,"details":16067,"fileName":273,"contentType":274},{"size":269,"image":16068},{"width":271,"height":272},{"sys":16070,"fields":16073},{"id":16071,"createdAt":16072},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":16074,"slug":16075,"articleIntro":16074,"category":16076},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[16077],{"metadata":16078,"sys":16081,"fields":16088},{"tags":16079,"concepts":16080},[],[],{"space":16082,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":16084,"publishedVersion":222,"revision":62,"contentType":16086,"locale":29},{"sys":16083},{"type":12,"linkType":13,"id":14},{"sys":16085},{"id":21,"type":12,"linkType":22},{"sys":16087},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":16089,"metaTitle":232,"metaDescription":233,"mainTitle":16090,"subtitle":252,"heroImage":16105,"ctaButton":275,"ctaLink":276},[231],{"data":16091,"content":16092,"nodeType":74},{},[16093,16099],{"data":16094,"content":16095,"nodeType":244},{},[16096],{"data":16097,"marks":16098,"value":243,"nodeType":82},{},[],{"data":16100,"content":16101,"nodeType":87},{},[16102],{"data":16103,"marks":16104,"value":251,"nodeType":82},{},[],{"metadata":16106,"sys":16109,"fields":16114},{"tags":16107,"concepts":16108},[],[],{"space":16110,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":16112,"publishedVersion":62,"revision":44,"locale":29},{"sys":16111},{"type":12,"linkType":13,"id":14},{"sys":16113},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":16115},{"url":267,"details":16116,"fileName":273,"contentType":274},{"size":269,"image":16117},{"width":271,"height":272},{"sys":16119,"fields":16122},{"id":16120,"createdAt":16121},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":16123,"slug":16124,"articleIntro":16123,"category":16125},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[16126],{"metadata":16127,"sys":16130,"fields":16137},{"tags":16128,"concepts":16129},[],[],{"space":16131,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":16133,"publishedVersion":222,"revision":62,"contentType":16135,"locale":29},{"sys":16132},{"type":12,"linkType":13,"id":14},{"sys":16134},{"id":21,"type":12,"linkType":22},{"sys":16136},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":16138,"metaTitle":232,"metaDescription":233,"mainTitle":16139,"subtitle":252,"heroImage":16154,"ctaButton":275,"ctaLink":276},[231],{"data":16140,"content":16141,"nodeType":74},{},[16142,16148],{"data":16143,"content":16144,"nodeType":244},{},[16145],{"data":16146,"marks":16147,"value":243,"nodeType":82},{},[],{"data":16149,"content":16150,"nodeType":87},{},[16151],{"data":16152,"marks":16153,"value":251,"nodeType":82},{},[],{"metadata":16155,"sys":16158,"fields":16163},{"tags":16156,"concepts":16157},[],[],{"space":16159,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":16161,"publishedVersion":62,"revision":44,"locale":29},{"sys":16160},{"type":12,"linkType":13,"id":14},{"sys":16162},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":16164},{"url":267,"details":16165,"fileName":273,"contentType":274},{"size":269,"image":16166},{"width":271,"height":272},{"sys":16168,"fields":16171},{"id":16169,"createdAt":16170},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":16172,"slug":16173,"articleIntro":16172,"category":16174},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[16175],{"metadata":16176,"sys":16179,"fields":16186},{"tags":16177,"concepts":16178},[],[],{"space":16180,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":16182,"publishedVersion":222,"revision":62,"contentType":16184,"locale":29},{"sys":16181},{"type":12,"linkType":13,"id":14},{"sys":16183},{"id":21,"type":12,"linkType":22},{"sys":16185},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":16187,"metaTitle":232,"metaDescription":233,"mainTitle":16188,"subtitle":252,"heroImage":16203,"ctaButton":275,"ctaLink":276},[231],{"data":16189,"content":16190,"nodeType":74},{},[16191,16197],{"data":16192,"content":16193,"nodeType":244},{},[16194],{"data":16195,"marks":16196,"value":243,"nodeType":82},{},[],{"data":16198,"content":16199,"nodeType":87},{},[16200],{"data":16201,"marks":16202,"value":251,"nodeType":82},{},[],{"metadata":16204,"sys":16207,"fields":16212},{"tags":16205,"concepts":16206},[],[],{"space":16208,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":16210,"publishedVersion":62,"revision":44,"locale":29},{"sys":16209},{"type":12,"linkType":13,"id":14},{"sys":16211},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":16213},{"url":267,"details":16214,"fileName":273,"contentType":274},{"size":269,"image":16215},{"width":271,"height":272},{"sys":16217,"fields":16220},{"id":16218,"createdAt":16219},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":16221,"slug":16222,"articleIntro":16221,"category":16223},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[16224],{"metadata":16225,"sys":16228,"fields":16235},{"tags":16226,"concepts":16227},[],[],{"space":16229,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":16231,"publishedVersion":222,"revision":62,"contentType":16233,"locale":29},{"sys":16230},{"type":12,"linkType":13,"id":14},{"sys":16232},{"id":21,"type":12,"linkType":22},{"sys":16234},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":16236,"metaTitle":232,"metaDescription":233,"mainTitle":16237,"subtitle":252,"heroImage":16252,"ctaButton":275,"ctaLink":276},[231],{"data":16238,"content":16239,"nodeType":74},{},[16240,16246],{"data":16241,"content":16242,"nodeType":244},{},[16243],{"data":16244,"marks":16245,"value":243,"nodeType":82},{},[],{"data":16247,"content":16248,"nodeType":87},{},[16249],{"data":16250,"marks":16251,"value":251,"nodeType":82},{},[],{"metadata":16253,"sys":16256,"fields":16261},{"tags":16254,"concepts":16255},[],[],{"space":16257,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":16259,"publishedVersion":62,"revision":44,"locale":29},{"sys":16258},{"type":12,"linkType":13,"id":14},{"sys":16260},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":16262},{"url":267,"details":16263,"fileName":273,"contentType":274},{"size":269,"image":16264},{"width":271,"height":272},{"sys":16266,"fields":16269},{"id":16267,"createdAt":16268},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":16270,"slug":16271,"articleIntro":16270,"category":16272},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[16273],{"metadata":16274,"sys":16277,"fields":16284},{"tags":16275,"concepts":16276},[],[],{"space":16278,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":16280,"publishedVersion":222,"revision":62,"contentType":16282,"locale":29},{"sys":16279},{"type":12,"linkType":13,"id":14},{"sys":16281},{"id":21,"type":12,"linkType":22},{"sys":16283},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":16285,"metaTitle":232,"metaDescription":233,"mainTitle":16286,"subtitle":252,"heroImage":16301,"ctaButton":275,"ctaLink":276},[231],{"data":16287,"content":16288,"nodeType":74},{},[16289,16295],{"data":16290,"content":16291,"nodeType":244},{},[16292],{"data":16293,"marks":16294,"value":243,"nodeType":82},{},[],{"data":16296,"content":16297,"nodeType":87},{},[16298],{"data":16299,"marks":16300,"value":251,"nodeType":82},{},[],{"metadata":16302,"sys":16305,"fields":16310},{"tags":16303,"concepts":16304},[],[],{"space":16306,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":16308,"publishedVersion":62,"revision":44,"locale":29},{"sys":16307},{"type":12,"linkType":13,"id":14},{"sys":16309},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":16311},{"url":267,"details":16312,"fileName":273,"contentType":274},{"size":269,"image":16313},{"width":271,"height":272},{"sys":16315,"fields":16318},{"id":16316,"createdAt":16317},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":16319,"slug":16320,"articleIntro":-1,"category":16321},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[16322],{"metadata":16323,"sys":16326,"fields":16333},{"tags":16324,"concepts":16325},[],[],{"space":16327,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":16329,"publishedVersion":222,"revision":62,"contentType":16331,"locale":29},{"sys":16328},{"type":12,"linkType":13,"id":14},{"sys":16330},{"id":21,"type":12,"linkType":22},{"sys":16332},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":16334,"metaTitle":232,"metaDescription":233,"mainTitle":16335,"subtitle":252,"heroImage":16350,"ctaButton":275,"ctaLink":276},[231],{"data":16336,"content":16337,"nodeType":74},{},[16338,16344],{"data":16339,"content":16340,"nodeType":244},{},[16341],{"data":16342,"marks":16343,"value":243,"nodeType":82},{},[],{"data":16345,"content":16346,"nodeType":87},{},[16347],{"data":16348,"marks":16349,"value":251,"nodeType":82},{},[],{"metadata":16351,"sys":16354,"fields":16359},{"tags":16352,"concepts":16353},[],[],{"space":16355,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":16357,"publishedVersion":62,"revision":44,"locale":29},{"sys":16356},{"type":12,"linkType":13,"id":14},{"sys":16358},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":16360},{"url":267,"details":16361,"fileName":273,"contentType":274},{"size":269,"image":16362},{"width":271,"height":272},{"sys":16364,"fields":16367},{"id":16365,"createdAt":16366},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":16368,"slug":16369,"articleIntro":16368,"category":16370},"Compte 614 - Charges locatives","compte-614-charges-locatives",[16371],{"metadata":16372,"sys":16375,"fields":16382},{"tags":16373,"concepts":16374},[],[],{"space":16376,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":16378,"publishedVersion":222,"revision":62,"contentType":16380,"locale":29},{"sys":16377},{"type":12,"linkType":13,"id":14},{"sys":16379},{"id":21,"type":12,"linkType":22},{"sys":16381},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":16383,"metaTitle":232,"metaDescription":233,"mainTitle":16384,"subtitle":252,"heroImage":16399,"ctaButton":275,"ctaLink":276},[231],{"data":16385,"content":16386,"nodeType":74},{},[16387,16393],{"data":16388,"content":16389,"nodeType":244},{},[16390],{"data":16391,"marks":16392,"value":243,"nodeType":82},{},[],{"data":16394,"content":16395,"nodeType":87},{},[16396],{"data":16397,"marks":16398,"value":251,"nodeType":82},{},[],{"metadata":16400,"sys":16403,"fields":16408},{"tags":16401,"concepts":16402},[],[],{"space":16404,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":16406,"publishedVersion":62,"revision":44,"locale":29},{"sys":16405},{"type":12,"linkType":13,"id":14},{"sys":16407},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":16409},{"url":267,"details":16410,"fileName":273,"contentType":274},{"size":269,"image":16411},{"width":271,"height":272},{"sys":16413,"fields":16416},{"id":16414,"createdAt":16415},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":16417,"slug":16418,"articleIntro":16417,"category":16419},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[16420],{"metadata":16421,"sys":16424,"fields":16431},{"tags":16422,"concepts":16423},[],[],{"space":16425,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":16427,"publishedVersion":222,"revision":62,"contentType":16429,"locale":29},{"sys":16426},{"type":12,"linkType":13,"id":14},{"sys":16428},{"id":21,"type":12,"linkType":22},{"sys":16430},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":16432,"metaTitle":232,"metaDescription":233,"mainTitle":16433,"subtitle":252,"heroImage":16448,"ctaButton":275,"ctaLink":276},[231],{"data":16434,"content":16435,"nodeType":74},{},[16436,16442],{"data":16437,"content":16438,"nodeType":244},{},[16439],{"data":16440,"marks":16441,"value":243,"nodeType":82},{},[],{"data":16443,"content":16444,"nodeType":87},{},[16445],{"data":16446,"marks":16447,"value":251,"nodeType":82},{},[],{"metadata":16449,"sys":16452,"fields":16457},{"tags":16450,"concepts":16451},[],[],{"space":16453,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":16455,"publishedVersion":62,"revision":44,"locale":29},{"sys":16454},{"type":12,"linkType":13,"id":14},{"sys":16456},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":16458},{"url":267,"details":16459,"fileName":273,"contentType":274},{"size":269,"image":16460},{"width":271,"height":272},{"sys":16462,"fields":16465},{"id":16463,"createdAt":16464},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":16466,"slug":16467,"articleIntro":-1,"category":16468},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[16469],{"metadata":16470,"sys":16473,"fields":16480},{"tags":16471,"concepts":16472},[],[],{"space":16474,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":16476,"publishedVersion":222,"revision":62,"contentType":16478,"locale":29},{"sys":16475},{"type":12,"linkType":13,"id":14},{"sys":16477},{"id":21,"type":12,"linkType":22},{"sys":16479},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":16481,"metaTitle":232,"metaDescription":233,"mainTitle":16482,"subtitle":252,"heroImage":16497,"ctaButton":275,"ctaLink":276},[231],{"data":16483,"content":16484,"nodeType":74},{},[16485,16491],{"data":16486,"content":16487,"nodeType":244},{},[16488],{"data":16489,"marks":16490,"value":243,"nodeType":82},{},[],{"data":16492,"content":16493,"nodeType":87},{},[16494],{"data":16495,"marks":16496,"value":251,"nodeType":82},{},[],{"metadata":16498,"sys":16501,"fields":16506},{"tags":16499,"concepts":16500},[],[],{"space":16502,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":16504,"publishedVersion":62,"revision":44,"locale":29},{"sys":16503},{"type":12,"linkType":13,"id":14},{"sys":16505},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":16507},{"url":267,"details":16508,"fileName":273,"contentType":274},{"size":269,"image":16509},{"width":271,"height":272},{"sys":16511,"fields":16514},{"id":16512,"createdAt":16513},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":16515,"slug":16516,"articleIntro":16515,"category":16517},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[16518],{"metadata":16519,"sys":16522,"fields":16529},{"tags":16520,"concepts":16521},[],[],{"space":16523,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":16525,"publishedVersion":222,"revision":62,"contentType":16527,"locale":29},{"sys":16524},{"type":12,"linkType":13,"id":14},{"sys":16526},{"id":21,"type":12,"linkType":22},{"sys":16528},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":16530,"metaTitle":232,"metaDescription":233,"mainTitle":16531,"subtitle":252,"heroImage":16546,"ctaButton":275,"ctaLink":276},[231],{"data":16532,"content":16533,"nodeType":74},{},[16534,16540],{"data":16535,"content":16536,"nodeType":244},{},[16537],{"data":16538,"marks":16539,"value":243,"nodeType":82},{},[],{"data":16541,"content":16542,"nodeType":87},{},[16543],{"data":16544,"marks":16545,"value":251,"nodeType":82},{},[],{"metadata":16547,"sys":16550,"fields":16555},{"tags":16548,"concepts":16549},[],[],{"space":16551,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":16553,"publishedVersion":62,"revision":44,"locale":29},{"sys":16552},{"type":12,"linkType":13,"id":14},{"sys":16554},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":16556},{"url":267,"details":16557,"fileName":273,"contentType":274},{"size":269,"image":16558},{"width":271,"height":272},{"sys":16560,"fields":16563},{"id":16561,"createdAt":16562},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":16564,"slug":16565,"articleIntro":16564,"category":16566},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[16567],{"metadata":16568,"sys":16571,"fields":16578},{"tags":16569,"concepts":16570},[],[],{"space":16572,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":16574,"publishedVersion":222,"revision":62,"contentType":16576,"locale":29},{"sys":16573},{"type":12,"linkType":13,"id":14},{"sys":16575},{"id":21,"type":12,"linkType":22},{"sys":16577},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":16579,"metaTitle":232,"metaDescription":233,"mainTitle":16580,"subtitle":252,"heroImage":16595,"ctaButton":275,"ctaLink":276},[231],{"data":16581,"content":16582,"nodeType":74},{},[16583,16589],{"data":16584,"content":16585,"nodeType":244},{},[16586],{"data":16587,"marks":16588,"value":243,"nodeType":82},{},[],{"data":16590,"content":16591,"nodeType":87},{},[16592],{"data":16593,"marks":16594,"value":251,"nodeType":82},{},[],{"metadata":16596,"sys":16599,"fields":16604},{"tags":16597,"concepts":16598},[],[],{"space":16600,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":16602,"publishedVersion":62,"revision":44,"locale":29},{"sys":16601},{"type":12,"linkType":13,"id":14},{"sys":16603},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":16605},{"url":267,"details":16606,"fileName":273,"contentType":274},{"size":269,"image":16607},{"width":271,"height":272},{"sys":16609,"fields":16612},{"id":16610,"createdAt":16611},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":16613,"slug":16614,"articleIntro":16613,"category":16615},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[16616],{"metadata":16617,"sys":16620,"fields":16627},{"tags":16618,"concepts":16619},[],[],{"space":16621,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":16623,"publishedVersion":222,"revision":62,"contentType":16625,"locale":29},{"sys":16622},{"type":12,"linkType":13,"id":14},{"sys":16624},{"id":21,"type":12,"linkType":22},{"sys":16626},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":16628,"metaTitle":232,"metaDescription":233,"mainTitle":16629,"subtitle":252,"heroImage":16644,"ctaButton":275,"ctaLink":276},[231],{"data":16630,"content":16631,"nodeType":74},{},[16632,16638],{"data":16633,"content":16634,"nodeType":244},{},[16635],{"data":16636,"marks":16637,"value":243,"nodeType":82},{},[],{"data":16639,"content":16640,"nodeType":87},{},[16641],{"data":16642,"marks":16643,"value":251,"nodeType":82},{},[],{"metadata":16645,"sys":16648,"fields":16653},{"tags":16646,"concepts":16647},[],[],{"space":16649,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":16651,"publishedVersion":62,"revision":44,"locale":29},{"sys":16650},{"type":12,"linkType":13,"id":14},{"sys":16652},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":16654},{"url":267,"details":16655,"fileName":273,"contentType":274},{"size":269,"image":16656},{"width":271,"height":272},{"sys":16658,"fields":16661},{"id":16659,"createdAt":16660},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":16662,"slug":16663,"articleIntro":16662,"category":16664},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[16665],{"metadata":16666,"sys":16669,"fields":16676},{"tags":16667,"concepts":16668},[],[],{"space":16670,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":16672,"publishedVersion":222,"revision":62,"contentType":16674,"locale":29},{"sys":16671},{"type":12,"linkType":13,"id":14},{"sys":16673},{"id":21,"type":12,"linkType":22},{"sys":16675},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":16677,"metaTitle":232,"metaDescription":233,"mainTitle":16678,"subtitle":252,"heroImage":16693,"ctaButton":275,"ctaLink":276},[231],{"data":16679,"content":16680,"nodeType":74},{},[16681,16687],{"data":16682,"content":16683,"nodeType":244},{},[16684],{"data":16685,"marks":16686,"value":243,"nodeType":82},{},[],{"data":16688,"content":16689,"nodeType":87},{},[16690],{"data":16691,"marks":16692,"value":251,"nodeType":82},{},[],{"metadata":16694,"sys":16697,"fields":16702},{"tags":16695,"concepts":16696},[],[],{"space":16698,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":16700,"publishedVersion":62,"revision":44,"locale":29},{"sys":16699},{"type":12,"linkType":13,"id":14},{"sys":16701},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":16703},{"url":267,"details":16704,"fileName":273,"contentType":274},{"size":269,"image":16705},{"width":271,"height":272},{"sys":16707,"fields":16710},{"id":16708,"createdAt":16709},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":16711,"slug":16712,"articleIntro":16711,"category":16713},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[16714],{"metadata":16715,"sys":16718,"fields":16725},{"tags":16716,"concepts":16717},[],[],{"space":16719,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":16721,"publishedVersion":222,"revision":62,"contentType":16723,"locale":29},{"sys":16720},{"type":12,"linkType":13,"id":14},{"sys":16722},{"id":21,"type":12,"linkType":22},{"sys":16724},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":16726,"metaTitle":232,"metaDescription":233,"mainTitle":16727,"subtitle":252,"heroImage":16742,"ctaButton":275,"ctaLink":276},[231],{"data":16728,"content":16729,"nodeType":74},{},[16730,16736],{"data":16731,"content":16732,"nodeType":244},{},[16733],{"data":16734,"marks":16735,"value":243,"nodeType":82},{},[],{"data":16737,"content":16738,"nodeType":87},{},[16739],{"data":16740,"marks":16741,"value":251,"nodeType":82},{},[],{"metadata":16743,"sys":16746,"fields":16751},{"tags":16744,"concepts":16745},[],[],{"space":16747,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":16749,"publishedVersion":62,"revision":44,"locale":29},{"sys":16748},{"type":12,"linkType":13,"id":14},{"sys":16750},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":16752},{"url":267,"details":16753,"fileName":273,"contentType":274},{"size":269,"image":16754},{"width":271,"height":272},{"sys":16756,"fields":16759},{"id":16757,"createdAt":16758},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":16760,"slug":16761,"articleIntro":16760,"category":16762},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[16763],{"metadata":16764,"sys":16767,"fields":16774},{"tags":16765,"concepts":16766},[],[],{"space":16768,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":16770,"publishedVersion":222,"revision":62,"contentType":16772,"locale":29},{"sys":16769},{"type":12,"linkType":13,"id":14},{"sys":16771},{"id":21,"type":12,"linkType":22},{"sys":16773},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":16775,"metaTitle":232,"metaDescription":233,"mainTitle":16776,"subtitle":252,"heroImage":16791,"ctaButton":275,"ctaLink":276},[231],{"data":16777,"content":16778,"nodeType":74},{},[16779,16785],{"data":16780,"content":16781,"nodeType":244},{},[16782],{"data":16783,"marks":16784,"value":243,"nodeType":82},{},[],{"data":16786,"content":16787,"nodeType":87},{},[16788],{"data":16789,"marks":16790,"value":251,"nodeType":82},{},[],{"metadata":16792,"sys":16795,"fields":16800},{"tags":16793,"concepts":16794},[],[],{"space":16796,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":16798,"publishedVersion":62,"revision":44,"locale":29},{"sys":16797},{"type":12,"linkType":13,"id":14},{"sys":16799},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":16801},{"url":267,"details":16802,"fileName":273,"contentType":274},{"size":269,"image":16803},{"width":271,"height":272},{"sys":16805,"fields":16808},{"id":16806,"createdAt":16807},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":16809,"slug":16810,"articleIntro":16809,"category":16811},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[16812],{"metadata":16813,"sys":16816,"fields":16823},{"tags":16814,"concepts":16815},[],[],{"space":16817,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":16819,"publishedVersion":222,"revision":62,"contentType":16821,"locale":29},{"sys":16818},{"type":12,"linkType":13,"id":14},{"sys":16820},{"id":21,"type":12,"linkType":22},{"sys":16822},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":16824,"metaTitle":232,"metaDescription":233,"mainTitle":16825,"subtitle":252,"heroImage":16840,"ctaButton":275,"ctaLink":276},[231],{"data":16826,"content":16827,"nodeType":74},{},[16828,16834],{"data":16829,"content":16830,"nodeType":244},{},[16831],{"data":16832,"marks":16833,"value":243,"nodeType":82},{},[],{"data":16835,"content":16836,"nodeType":87},{},[16837],{"data":16838,"marks":16839,"value":251,"nodeType":82},{},[],{"metadata":16841,"sys":16844,"fields":16849},{"tags":16842,"concepts":16843},[],[],{"space":16845,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":16847,"publishedVersion":62,"revision":44,"locale":29},{"sys":16846},{"type":12,"linkType":13,"id":14},{"sys":16848},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":16850},{"url":267,"details":16851,"fileName":273,"contentType":274},{"size":269,"image":16852},{"width":271,"height":272},{"sys":16854,"fields":16857},{"id":16855,"createdAt":16856},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":16858,"slug":16859,"articleIntro":-1,"category":16860},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[16861],{"metadata":16862,"sys":16865,"fields":16872},{"tags":16863,"concepts":16864},[],[],{"space":16866,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":16868,"publishedVersion":222,"revision":62,"contentType":16870,"locale":29},{"sys":16867},{"type":12,"linkType":13,"id":14},{"sys":16869},{"id":21,"type":12,"linkType":22},{"sys":16871},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":16873,"metaTitle":232,"metaDescription":233,"mainTitle":16874,"subtitle":252,"heroImage":16889,"ctaButton":275,"ctaLink":276},[231],{"data":16875,"content":16876,"nodeType":74},{},[16877,16883],{"data":16878,"content":16879,"nodeType":244},{},[16880],{"data":16881,"marks":16882,"value":243,"nodeType":82},{},[],{"data":16884,"content":16885,"nodeType":87},{},[16886],{"data":16887,"marks":16888,"value":251,"nodeType":82},{},[],{"metadata":16890,"sys":16893,"fields":16898},{"tags":16891,"concepts":16892},[],[],{"space":16894,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":16896,"publishedVersion":62,"revision":44,"locale":29},{"sys":16895},{"type":12,"linkType":13,"id":14},{"sys":16897},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":16899},{"url":267,"details":16900,"fileName":273,"contentType":274},{"size":269,"image":16901},{"width":271,"height":272},{"sys":16903,"fields":16906},{"id":16904,"createdAt":16905},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":16907,"slug":16908,"articleIntro":16907,"category":16909},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[16910],{"metadata":16911,"sys":16914,"fields":16921},{"tags":16912,"concepts":16913},[],[],{"space":16915,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":16917,"publishedVersion":222,"revision":62,"contentType":16919,"locale":29},{"sys":16916},{"type":12,"linkType":13,"id":14},{"sys":16918},{"id":21,"type":12,"linkType":22},{"sys":16920},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":16922,"metaTitle":232,"metaDescription":233,"mainTitle":16923,"subtitle":252,"heroImage":16938,"ctaButton":275,"ctaLink":276},[231],{"data":16924,"content":16925,"nodeType":74},{},[16926,16932],{"data":16927,"content":16928,"nodeType":244},{},[16929],{"data":16930,"marks":16931,"value":243,"nodeType":82},{},[],{"data":16933,"content":16934,"nodeType":87},{},[16935],{"data":16936,"marks":16937,"value":251,"nodeType":82},{},[],{"metadata":16939,"sys":16942,"fields":16947},{"tags":16940,"concepts":16941},[],[],{"space":16943,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":16945,"publishedVersion":62,"revision":44,"locale":29},{"sys":16944},{"type":12,"linkType":13,"id":14},{"sys":16946},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":16948},{"url":267,"details":16949,"fileName":273,"contentType":274},{"size":269,"image":16950},{"width":271,"height":272},{"sys":16952,"fields":16955},{"id":16953,"createdAt":16954},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":16956,"slug":16957,"articleIntro":16956,"category":16958},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[16959],{"metadata":16960,"sys":16963,"fields":16970},{"tags":16961,"concepts":16962},[],[],{"space":16964,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":16966,"publishedVersion":222,"revision":62,"contentType":16968,"locale":29},{"sys":16965},{"type":12,"linkType":13,"id":14},{"sys":16967},{"id":21,"type":12,"linkType":22},{"sys":16969},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":16971,"metaTitle":232,"metaDescription":233,"mainTitle":16972,"subtitle":252,"heroImage":16987,"ctaButton":275,"ctaLink":276},[231],{"data":16973,"content":16974,"nodeType":74},{},[16975,16981],{"data":16976,"content":16977,"nodeType":244},{},[16978],{"data":16979,"marks":16980,"value":243,"nodeType":82},{},[],{"data":16982,"content":16983,"nodeType":87},{},[16984],{"data":16985,"marks":16986,"value":251,"nodeType":82},{},[],{"metadata":16988,"sys":16991,"fields":16996},{"tags":16989,"concepts":16990},[],[],{"space":16992,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":16994,"publishedVersion":62,"revision":44,"locale":29},{"sys":16993},{"type":12,"linkType":13,"id":14},{"sys":16995},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":16997},{"url":267,"details":16998,"fileName":273,"contentType":274},{"size":269,"image":16999},{"width":271,"height":272},{"sys":17001,"fields":17004},{"id":17002,"createdAt":17003},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":17005,"slug":17006,"articleIntro":17005,"category":17007},"6021 - Matières consommables","compte-6021-matieres-consommables",[17008],{"metadata":17009,"sys":17012,"fields":17019},{"tags":17010,"concepts":17011},[],[],{"space":17013,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":17015,"publishedVersion":222,"revision":62,"contentType":17017,"locale":29},{"sys":17014},{"type":12,"linkType":13,"id":14},{"sys":17016},{"id":21,"type":12,"linkType":22},{"sys":17018},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":17020,"metaTitle":232,"metaDescription":233,"mainTitle":17021,"subtitle":252,"heroImage":17036,"ctaButton":275,"ctaLink":276},[231],{"data":17022,"content":17023,"nodeType":74},{},[17024,17030],{"data":17025,"content":17026,"nodeType":244},{},[17027],{"data":17028,"marks":17029,"value":243,"nodeType":82},{},[],{"data":17031,"content":17032,"nodeType":87},{},[17033],{"data":17034,"marks":17035,"value":251,"nodeType":82},{},[],{"metadata":17037,"sys":17040,"fields":17045},{"tags":17038,"concepts":17039},[],[],{"space":17041,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":17043,"publishedVersion":62,"revision":44,"locale":29},{"sys":17042},{"type":12,"linkType":13,"id":14},{"sys":17044},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":17046},{"url":267,"details":17047,"fileName":273,"contentType":274},{"size":269,"image":17048},{"width":271,"height":272},{"sys":17050,"fields":17053},{"id":17051,"createdAt":17052},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":17054,"slug":17055,"articleIntro":17054,"category":17056},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[17057],{"metadata":17058,"sys":17061,"fields":17068},{"tags":17059,"concepts":17060},[],[],{"space":17062,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":17064,"publishedVersion":222,"revision":62,"contentType":17066,"locale":29},{"sys":17063},{"type":12,"linkType":13,"id":14},{"sys":17065},{"id":21,"type":12,"linkType":22},{"sys":17067},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":17069,"metaTitle":232,"metaDescription":233,"mainTitle":17070,"subtitle":252,"heroImage":17085,"ctaButton":275,"ctaLink":276},[231],{"data":17071,"content":17072,"nodeType":74},{},[17073,17079],{"data":17074,"content":17075,"nodeType":244},{},[17076],{"data":17077,"marks":17078,"value":243,"nodeType":82},{},[],{"data":17080,"content":17081,"nodeType":87},{},[17082],{"data":17083,"marks":17084,"value":251,"nodeType":82},{},[],{"metadata":17086,"sys":17089,"fields":17094},{"tags":17087,"concepts":17088},[],[],{"space":17090,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":17092,"publishedVersion":62,"revision":44,"locale":29},{"sys":17091},{"type":12,"linkType":13,"id":14},{"sys":17093},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":17095},{"url":267,"details":17096,"fileName":273,"contentType":274},{"size":269,"image":17097},{"width":271,"height":272},{"sys":17099,"fields":17102},{"id":17100,"createdAt":17101},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":17103,"slug":17104,"articleIntro":-1,"category":17105},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[17106],{"metadata":17107,"sys":17110,"fields":17117},{"tags":17108,"concepts":17109},[],[],{"space":17111,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":17113,"publishedVersion":222,"revision":62,"contentType":17115,"locale":29},{"sys":17112},{"type":12,"linkType":13,"id":14},{"sys":17114},{"id":21,"type":12,"linkType":22},{"sys":17116},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":17118,"metaTitle":232,"metaDescription":233,"mainTitle":17119,"subtitle":252,"heroImage":17134,"ctaButton":275,"ctaLink":276},[231],{"data":17120,"content":17121,"nodeType":74},{},[17122,17128],{"data":17123,"content":17124,"nodeType":244},{},[17125],{"data":17126,"marks":17127,"value":243,"nodeType":82},{},[],{"data":17129,"content":17130,"nodeType":87},{},[17131],{"data":17132,"marks":17133,"value":251,"nodeType":82},{},[],{"metadata":17135,"sys":17138,"fields":17143},{"tags":17136,"concepts":17137},[],[],{"space":17139,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":17141,"publishedVersion":62,"revision":44,"locale":29},{"sys":17140},{"type":12,"linkType":13,"id":14},{"sys":17142},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":17144},{"url":267,"details":17145,"fileName":273,"contentType":274},{"size":269,"image":17146},{"width":271,"height":272},{"sys":17148,"fields":17151},{"id":17149,"createdAt":17150},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":17152,"slug":17153,"articleIntro":17152,"category":17154},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[17155],{"metadata":17156,"sys":17159,"fields":17166},{"tags":17157,"concepts":17158},[],[],{"space":17160,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":17162,"publishedVersion":222,"revision":62,"contentType":17164,"locale":29},{"sys":17161},{"type":12,"linkType":13,"id":14},{"sys":17163},{"id":21,"type":12,"linkType":22},{"sys":17165},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":17167,"metaTitle":232,"metaDescription":233,"mainTitle":17168,"subtitle":252,"heroImage":17183,"ctaButton":275,"ctaLink":276},[231],{"data":17169,"content":17170,"nodeType":74},{},[17171,17177],{"data":17172,"content":17173,"nodeType":244},{},[17174],{"data":17175,"marks":17176,"value":243,"nodeType":82},{},[],{"data":17178,"content":17179,"nodeType":87},{},[17180],{"data":17181,"marks":17182,"value":251,"nodeType":82},{},[],{"metadata":17184,"sys":17187,"fields":17192},{"tags":17185,"concepts":17186},[],[],{"space":17188,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":17190,"publishedVersion":62,"revision":44,"locale":29},{"sys":17189},{"type":12,"linkType":13,"id":14},{"sys":17191},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":17193},{"url":267,"details":17194,"fileName":273,"contentType":274},{"size":269,"image":17195},{"width":271,"height":272},{"sys":17197,"fields":17200},{"id":17198,"createdAt":17199},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":17201,"slug":17202,"articleIntro":17201,"category":17203},"2961 - Titres de participation","compte-2961-titres-de-participation",[17204],{"metadata":17205,"sys":17208,"fields":17215},{"tags":17206,"concepts":17207},[],[],{"space":17209,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":17211,"publishedVersion":222,"revision":62,"contentType":17213,"locale":29},{"sys":17210},{"type":12,"linkType":13,"id":14},{"sys":17212},{"id":21,"type":12,"linkType":22},{"sys":17214},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":17216,"metaTitle":232,"metaDescription":233,"mainTitle":17217,"subtitle":252,"heroImage":17232,"ctaButton":275,"ctaLink":276},[231],{"data":17218,"content":17219,"nodeType":74},{},[17220,17226],{"data":17221,"content":17222,"nodeType":244},{},[17223],{"data":17224,"marks":17225,"value":243,"nodeType":82},{},[],{"data":17227,"content":17228,"nodeType":87},{},[17229],{"data":17230,"marks":17231,"value":251,"nodeType":82},{},[],{"metadata":17233,"sys":17236,"fields":17241},{"tags":17234,"concepts":17235},[],[],{"space":17237,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":17239,"publishedVersion":62,"revision":44,"locale":29},{"sys":17238},{"type":12,"linkType":13,"id":14},{"sys":17240},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":17242},{"url":267,"details":17243,"fileName":273,"contentType":274},{"size":269,"image":17244},{"width":271,"height":272},{"sys":17246,"fields":17249},{"id":17247,"createdAt":17248},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":17250,"slug":17251,"articleIntro":-1,"category":17252},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[17253],{"metadata":17254,"sys":17257,"fields":17264},{"tags":17255,"concepts":17256},[],[],{"space":17258,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":17260,"publishedVersion":222,"revision":62,"contentType":17262,"locale":29},{"sys":17259},{"type":12,"linkType":13,"id":14},{"sys":17261},{"id":21,"type":12,"linkType":22},{"sys":17263},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":17265,"metaTitle":232,"metaDescription":233,"mainTitle":17266,"subtitle":252,"heroImage":17281,"ctaButton":275,"ctaLink":276},[231],{"data":17267,"content":17268,"nodeType":74},{},[17269,17275],{"data":17270,"content":17271,"nodeType":244},{},[17272],{"data":17273,"marks":17274,"value":243,"nodeType":82},{},[],{"data":17276,"content":17277,"nodeType":87},{},[17278],{"data":17279,"marks":17280,"value":251,"nodeType":82},{},[],{"metadata":17282,"sys":17285,"fields":17290},{"tags":17283,"concepts":17284},[],[],{"space":17286,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":17288,"publishedVersion":62,"revision":44,"locale":29},{"sys":17287},{"type":12,"linkType":13,"id":14},{"sys":17289},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":17291},{"url":267,"details":17292,"fileName":273,"contentType":274},{"size":269,"image":17293},{"width":271,"height":272},{"sys":17295,"fields":17298},{"id":17296,"createdAt":17297},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":17299,"slug":17300,"articleIntro":17299,"category":17301},"6161 - Multirisques","compte-6161-multirisques",[17302],{"metadata":17303,"sys":17306,"fields":17313},{"tags":17304,"concepts":17305},[],[],{"space":17307,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":17309,"publishedVersion":222,"revision":62,"contentType":17311,"locale":29},{"sys":17308},{"type":12,"linkType":13,"id":14},{"sys":17310},{"id":21,"type":12,"linkType":22},{"sys":17312},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":17314,"metaTitle":232,"metaDescription":233,"mainTitle":17315,"subtitle":252,"heroImage":17330,"ctaButton":275,"ctaLink":276},[231],{"data":17316,"content":17317,"nodeType":74},{},[17318,17324],{"data":17319,"content":17320,"nodeType":244},{},[17321],{"data":17322,"marks":17323,"value":243,"nodeType":82},{},[],{"data":17325,"content":17326,"nodeType":87},{},[17327],{"data":17328,"marks":17329,"value":251,"nodeType":82},{},[],{"metadata":17331,"sys":17334,"fields":17339},{"tags":17332,"concepts":17333},[],[],{"space":17335,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":17337,"publishedVersion":62,"revision":44,"locale":29},{"sys":17336},{"type":12,"linkType":13,"id":14},{"sys":17338},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":17340},{"url":267,"details":17341,"fileName":273,"contentType":274},{"size":269,"image":17342},{"width":271,"height":272},{"sys":17344,"fields":17347},{"id":17345,"createdAt":17346},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":17348,"slug":17349,"articleIntro":17348,"category":17350},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[17351],{"metadata":17352,"sys":17355,"fields":17362},{"tags":17353,"concepts":17354},[],[],{"space":17356,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":17358,"publishedVersion":222,"revision":62,"contentType":17360,"locale":29},{"sys":17357},{"type":12,"linkType":13,"id":14},{"sys":17359},{"id":21,"type":12,"linkType":22},{"sys":17361},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":17363,"metaTitle":232,"metaDescription":233,"mainTitle":17364,"subtitle":252,"heroImage":17379,"ctaButton":275,"ctaLink":276},[231],{"data":17365,"content":17366,"nodeType":74},{},[17367,17373],{"data":17368,"content":17369,"nodeType":244},{},[17370],{"data":17371,"marks":17372,"value":243,"nodeType":82},{},[],{"data":17374,"content":17375,"nodeType":87},{},[17376],{"data":17377,"marks":17378,"value":251,"nodeType":82},{},[],{"metadata":17380,"sys":17383,"fields":17388},{"tags":17381,"concepts":17382},[],[],{"space":17384,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":17386,"publishedVersion":62,"revision":44,"locale":29},{"sys":17385},{"type":12,"linkType":13,"id":14},{"sys":17387},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":17389},{"url":267,"details":17390,"fileName":273,"contentType":274},{"size":269,"image":17391},{"width":271,"height":272},{"sys":17393,"fields":17396},{"id":17394,"createdAt":17395},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":17397,"slug":17398,"articleIntro":17399,"category":17400},"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.",[17401],{"metadata":17402,"sys":17405,"fields":17412},{"tags":17403,"concepts":17404},[],[],{"space":17406,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":17408,"publishedVersion":222,"revision":62,"contentType":17410,"locale":29},{"sys":17407},{"type":12,"linkType":13,"id":14},{"sys":17409},{"id":21,"type":12,"linkType":22},{"sys":17411},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":17413,"metaTitle":232,"metaDescription":233,"mainTitle":17414,"subtitle":252,"heroImage":17429,"ctaButton":275,"ctaLink":276},[231],{"data":17415,"content":17416,"nodeType":74},{},[17417,17423],{"data":17418,"content":17419,"nodeType":244},{},[17420],{"data":17421,"marks":17422,"value":243,"nodeType":82},{},[],{"data":17424,"content":17425,"nodeType":87},{},[17426],{"data":17427,"marks":17428,"value":251,"nodeType":82},{},[],{"metadata":17430,"sys":17433,"fields":17438},{"tags":17431,"concepts":17432},[],[],{"space":17434,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":17436,"publishedVersion":62,"revision":44,"locale":29},{"sys":17435},{"type":12,"linkType":13,"id":14},{"sys":17437},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":17439},{"url":267,"details":17440,"fileName":273,"contentType":274},{"size":269,"image":17441},{"width":271,"height":272},{"sys":17443,"fields":17446},{"id":17444,"createdAt":17445},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":17447,"slug":17448,"articleIntro":17447,"category":17449},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[17450],{"metadata":17451,"sys":17454,"fields":17461},{"tags":17452,"concepts":17453},[],[],{"space":17455,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":17457,"publishedVersion":222,"revision":62,"contentType":17459,"locale":29},{"sys":17456},{"type":12,"linkType":13,"id":14},{"sys":17458},{"id":21,"type":12,"linkType":22},{"sys":17460},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":17462,"metaTitle":232,"metaDescription":233,"mainTitle":17463,"subtitle":252,"heroImage":17478,"ctaButton":275,"ctaLink":276},[231],{"data":17464,"content":17465,"nodeType":74},{},[17466,17472],{"data":17467,"content":17468,"nodeType":244},{},[17469],{"data":17470,"marks":17471,"value":243,"nodeType":82},{},[],{"data":17473,"content":17474,"nodeType":87},{},[17475],{"data":17476,"marks":17477,"value":251,"nodeType":82},{},[],{"metadata":17479,"sys":17482,"fields":17487},{"tags":17480,"concepts":17481},[],[],{"space":17483,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":17485,"publishedVersion":62,"revision":44,"locale":29},{"sys":17484},{"type":12,"linkType":13,"id":14},{"sys":17486},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":17488},{"url":267,"details":17489,"fileName":273,"contentType":274},{"size":269,"image":17490},{"width":271,"height":272},{"sys":17492,"fields":17495},{"id":17493,"createdAt":17494},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":17496,"slug":17497,"articleIntro":17496,"category":17498},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[17499],{"metadata":17500,"sys":17503,"fields":17510},{"tags":17501,"concepts":17502},[],[],{"space":17504,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":17506,"publishedVersion":222,"revision":62,"contentType":17508,"locale":29},{"sys":17505},{"type":12,"linkType":13,"id":14},{"sys":17507},{"id":21,"type":12,"linkType":22},{"sys":17509},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":17511,"metaTitle":232,"metaDescription":233,"mainTitle":17512,"subtitle":252,"heroImage":17527,"ctaButton":275,"ctaLink":276},[231],{"data":17513,"content":17514,"nodeType":74},{},[17515,17521],{"data":17516,"content":17517,"nodeType":244},{},[17518],{"data":17519,"marks":17520,"value":243,"nodeType":82},{},[],{"data":17522,"content":17523,"nodeType":87},{},[17524],{"data":17525,"marks":17526,"value":251,"nodeType":82},{},[],{"metadata":17528,"sys":17531,"fields":17536},{"tags":17529,"concepts":17530},[],[],{"space":17532,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":17534,"publishedVersion":62,"revision":44,"locale":29},{"sys":17533},{"type":12,"linkType":13,"id":14},{"sys":17535},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":17537},{"url":267,"details":17538,"fileName":273,"contentType":274},{"size":269,"image":17539},{"width":271,"height":272},{"sys":17541,"fields":17544},{"id":17542,"createdAt":17543},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":17545,"slug":17546,"articleIntro":17545,"category":17547},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[17548],{"metadata":17549,"sys":17552,"fields":17559},{"tags":17550,"concepts":17551},[],[],{"space":17553,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":17555,"publishedVersion":222,"revision":62,"contentType":17557,"locale":29},{"sys":17554},{"type":12,"linkType":13,"id":14},{"sys":17556},{"id":21,"type":12,"linkType":22},{"sys":17558},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":17560,"metaTitle":232,"metaDescription":233,"mainTitle":17561,"subtitle":252,"heroImage":17576,"ctaButton":275,"ctaLink":276},[231],{"data":17562,"content":17563,"nodeType":74},{},[17564,17570],{"data":17565,"content":17566,"nodeType":244},{},[17567],{"data":17568,"marks":17569,"value":243,"nodeType":82},{},[],{"data":17571,"content":17572,"nodeType":87},{},[17573],{"data":17574,"marks":17575,"value":251,"nodeType":82},{},[],{"metadata":17577,"sys":17580,"fields":17585},{"tags":17578,"concepts":17579},[],[],{"space":17581,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":17583,"publishedVersion":62,"revision":44,"locale":29},{"sys":17582},{"type":12,"linkType":13,"id":14},{"sys":17584},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":17586},{"url":267,"details":17587,"fileName":273,"contentType":274},{"size":269,"image":17588},{"width":271,"height":272},{"sys":17590,"fields":17593},{"id":17591,"createdAt":17592},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":17594,"slug":17595,"articleIntro":17596,"category":17597},"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",[17598],{"metadata":17599,"sys":17602,"fields":17609},{"tags":17600,"concepts":17601},[],[],{"space":17603,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":17605,"publishedVersion":222,"revision":62,"contentType":17607,"locale":29},{"sys":17604},{"type":12,"linkType":13,"id":14},{"sys":17606},{"id":21,"type":12,"linkType":22},{"sys":17608},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":17610,"metaTitle":232,"metaDescription":233,"mainTitle":17611,"subtitle":252,"heroImage":17626,"ctaButton":275,"ctaLink":276},[231],{"data":17612,"content":17613,"nodeType":74},{},[17614,17620],{"data":17615,"content":17616,"nodeType":244},{},[17617],{"data":17618,"marks":17619,"value":243,"nodeType":82},{},[],{"data":17621,"content":17622,"nodeType":87},{},[17623],{"data":17624,"marks":17625,"value":251,"nodeType":82},{},[],{"metadata":17627,"sys":17630,"fields":17635},{"tags":17628,"concepts":17629},[],[],{"space":17631,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":17633,"publishedVersion":62,"revision":44,"locale":29},{"sys":17632},{"type":12,"linkType":13,"id":14},{"sys":17634},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":17636},{"url":267,"details":17637,"fileName":273,"contentType":274},{"size":269,"image":17638},{"width":271,"height":272},{"sys":17640,"fields":17643},{"id":17641,"createdAt":17642},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":17644,"slug":17645,"articleIntro":-1,"category":17646},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[17647],{"metadata":17648,"sys":17651,"fields":17658},{"tags":17649,"concepts":17650},[],[],{"space":17652,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":17654,"publishedVersion":222,"revision":62,"contentType":17656,"locale":29},{"sys":17653},{"type":12,"linkType":13,"id":14},{"sys":17655},{"id":21,"type":12,"linkType":22},{"sys":17657},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":17659,"metaTitle":232,"metaDescription":233,"mainTitle":17660,"subtitle":252,"heroImage":17675,"ctaButton":275,"ctaLink":276},[231],{"data":17661,"content":17662,"nodeType":74},{},[17663,17669],{"data":17664,"content":17665,"nodeType":244},{},[17666],{"data":17667,"marks":17668,"value":243,"nodeType":82},{},[],{"data":17670,"content":17671,"nodeType":87},{},[17672],{"data":17673,"marks":17674,"value":251,"nodeType":82},{},[],{"metadata":17676,"sys":17679,"fields":17684},{"tags":17677,"concepts":17678},[],[],{"space":17680,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":17682,"publishedVersion":62,"revision":44,"locale":29},{"sys":17681},{"type":12,"linkType":13,"id":14},{"sys":17683},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":17685},{"url":267,"details":17686,"fileName":273,"contentType":274},{"size":269,"image":17687},{"width":271,"height":272},{"sys":17689,"fields":17692},{"id":17690,"createdAt":17691},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":17693,"slug":17694,"articleIntro":-1,"category":17695},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[17696],{"metadata":17697,"sys":17700,"fields":17707},{"tags":17698,"concepts":17699},[],[],{"space":17701,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":17703,"publishedVersion":222,"revision":62,"contentType":17705,"locale":29},{"sys":17702},{"type":12,"linkType":13,"id":14},{"sys":17704},{"id":21,"type":12,"linkType":22},{"sys":17706},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":17708,"metaTitle":232,"metaDescription":233,"mainTitle":17709,"subtitle":252,"heroImage":17724,"ctaButton":275,"ctaLink":276},[231],{"data":17710,"content":17711,"nodeType":74},{},[17712,17718],{"data":17713,"content":17714,"nodeType":244},{},[17715],{"data":17716,"marks":17717,"value":243,"nodeType":82},{},[],{"data":17719,"content":17720,"nodeType":87},{},[17721],{"data":17722,"marks":17723,"value":251,"nodeType":82},{},[],{"metadata":17725,"sys":17728,"fields":17733},{"tags":17726,"concepts":17727},[],[],{"space":17729,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":17731,"publishedVersion":62,"revision":44,"locale":29},{"sys":17730},{"type":12,"linkType":13,"id":14},{"sys":17732},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":17734},{"url":267,"details":17735,"fileName":273,"contentType":274},{"size":269,"image":17736},{"width":271,"height":272},{"sys":17738,"fields":17741},{"id":17739,"createdAt":17740},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":17742,"slug":17743,"articleIntro":17742,"category":17744},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[17745],{"metadata":17746,"sys":17749,"fields":17756},{"tags":17747,"concepts":17748},[],[],{"space":17750,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":17752,"publishedVersion":222,"revision":62,"contentType":17754,"locale":29},{"sys":17751},{"type":12,"linkType":13,"id":14},{"sys":17753},{"id":21,"type":12,"linkType":22},{"sys":17755},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":17757,"metaTitle":232,"metaDescription":233,"mainTitle":17758,"subtitle":252,"heroImage":17773,"ctaButton":275,"ctaLink":276},[231],{"data":17759,"content":17760,"nodeType":74},{},[17761,17767],{"data":17762,"content":17763,"nodeType":244},{},[17764],{"data":17765,"marks":17766,"value":243,"nodeType":82},{},[],{"data":17768,"content":17769,"nodeType":87},{},[17770],{"data":17771,"marks":17772,"value":251,"nodeType":82},{},[],{"metadata":17774,"sys":17777,"fields":17782},{"tags":17775,"concepts":17776},[],[],{"space":17778,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":17780,"publishedVersion":62,"revision":44,"locale":29},{"sys":17779},{"type":12,"linkType":13,"id":14},{"sys":17781},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":17783},{"url":267,"details":17784,"fileName":273,"contentType":274},{"size":269,"image":17785},{"width":271,"height":272},{"sys":17787,"fields":17790},{"id":17788,"createdAt":17789},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":17791,"slug":17792,"articleIntro":17791,"category":17793},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[17794],{"metadata":17795,"sys":17798,"fields":17805},{"tags":17796,"concepts":17797},[],[],{"space":17799,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":17801,"publishedVersion":222,"revision":62,"contentType":17803,"locale":29},{"sys":17800},{"type":12,"linkType":13,"id":14},{"sys":17802},{"id":21,"type":12,"linkType":22},{"sys":17804},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":17806,"metaTitle":232,"metaDescription":233,"mainTitle":17807,"subtitle":252,"heroImage":17822,"ctaButton":275,"ctaLink":276},[231],{"data":17808,"content":17809,"nodeType":74},{},[17810,17816],{"data":17811,"content":17812,"nodeType":244},{},[17813],{"data":17814,"marks":17815,"value":243,"nodeType":82},{},[],{"data":17817,"content":17818,"nodeType":87},{},[17819],{"data":17820,"marks":17821,"value":251,"nodeType":82},{},[],{"metadata":17823,"sys":17826,"fields":17831},{"tags":17824,"concepts":17825},[],[],{"space":17827,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":17829,"publishedVersion":62,"revision":44,"locale":29},{"sys":17828},{"type":12,"linkType":13,"id":14},{"sys":17830},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":17832},{"url":267,"details":17833,"fileName":273,"contentType":274},{"size":269,"image":17834},{"width":271,"height":272},{"sys":17836,"fields":17839},{"id":17837,"createdAt":17838},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":17840,"slug":17841,"articleIntro":17840,"category":17842},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[17843],{"metadata":17844,"sys":17847,"fields":17854},{"tags":17845,"concepts":17846},[],[],{"space":17848,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":17850,"publishedVersion":222,"revision":62,"contentType":17852,"locale":29},{"sys":17849},{"type":12,"linkType":13,"id":14},{"sys":17851},{"id":21,"type":12,"linkType":22},{"sys":17853},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":17855,"metaTitle":232,"metaDescription":233,"mainTitle":17856,"subtitle":252,"heroImage":17871,"ctaButton":275,"ctaLink":276},[231],{"data":17857,"content":17858,"nodeType":74},{},[17859,17865],{"data":17860,"content":17861,"nodeType":244},{},[17862],{"data":17863,"marks":17864,"value":243,"nodeType":82},{},[],{"data":17866,"content":17867,"nodeType":87},{},[17868],{"data":17869,"marks":17870,"value":251,"nodeType":82},{},[],{"metadata":17872,"sys":17875,"fields":17880},{"tags":17873,"concepts":17874},[],[],{"space":17876,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":17878,"publishedVersion":62,"revision":44,"locale":29},{"sys":17877},{"type":12,"linkType":13,"id":14},{"sys":17879},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":17881},{"url":267,"details":17882,"fileName":273,"contentType":274},{"size":269,"image":17883},{"width":271,"height":272},{"sys":17885,"fields":17888},{"id":17886,"createdAt":17887},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":17889,"slug":17890,"articleIntro":17889,"category":17891},"Compte 58 - Virements internes","compte-58-virements-internes",[17892],{"metadata":17893,"sys":17896,"fields":17903},{"tags":17894,"concepts":17895},[],[],{"space":17897,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":17899,"publishedVersion":222,"revision":62,"contentType":17901,"locale":29},{"sys":17898},{"type":12,"linkType":13,"id":14},{"sys":17900},{"id":21,"type":12,"linkType":22},{"sys":17902},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":17904,"metaTitle":232,"metaDescription":233,"mainTitle":17905,"subtitle":252,"heroImage":17920,"ctaButton":275,"ctaLink":276},[231],{"data":17906,"content":17907,"nodeType":74},{},[17908,17914],{"data":17909,"content":17910,"nodeType":244},{},[17911],{"data":17912,"marks":17913,"value":243,"nodeType":82},{},[],{"data":17915,"content":17916,"nodeType":87},{},[17917],{"data":17918,"marks":17919,"value":251,"nodeType":82},{},[],{"metadata":17921,"sys":17924,"fields":17929},{"tags":17922,"concepts":17923},[],[],{"space":17925,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":17927,"publishedVersion":62,"revision":44,"locale":29},{"sys":17926},{"type":12,"linkType":13,"id":14},{"sys":17928},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":17930},{"url":267,"details":17931,"fileName":273,"contentType":274},{"size":269,"image":17932},{"width":271,"height":272},{"sys":17934,"fields":17937},{"id":17935,"createdAt":17936},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":17938,"slug":17939,"articleIntro":17938,"category":17940},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[17941],{"metadata":17942,"sys":17945,"fields":17952},{"tags":17943,"concepts":17944},[],[],{"space":17946,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":17948,"publishedVersion":222,"revision":62,"contentType":17950,"locale":29},{"sys":17947},{"type":12,"linkType":13,"id":14},{"sys":17949},{"id":21,"type":12,"linkType":22},{"sys":17951},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":17953,"metaTitle":232,"metaDescription":233,"mainTitle":17954,"subtitle":252,"heroImage":17969,"ctaButton":275,"ctaLink":276},[231],{"data":17955,"content":17956,"nodeType":74},{},[17957,17963],{"data":17958,"content":17959,"nodeType":244},{},[17960],{"data":17961,"marks":17962,"value":243,"nodeType":82},{},[],{"data":17964,"content":17965,"nodeType":87},{},[17966],{"data":17967,"marks":17968,"value":251,"nodeType":82},{},[],{"metadata":17970,"sys":17973,"fields":17978},{"tags":17971,"concepts":17972},[],[],{"space":17974,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":17976,"publishedVersion":62,"revision":44,"locale":29},{"sys":17975},{"type":12,"linkType":13,"id":14},{"sys":17977},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":17979},{"url":267,"details":17980,"fileName":273,"contentType":274},{"size":269,"image":17981},{"width":271,"height":272},{"sys":17983,"fields":17986},{"id":17984,"createdAt":17985},"2TO1W2hucSJxWox9xj2EhW","2025-04-25T13:17:52.255Z",{"title":17987,"slug":17988,"articleIntro":17987,"category":17989},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[17990],{"metadata":17991,"sys":17994,"fields":18001},{"tags":17992,"concepts":17993},[],[],{"space":17995,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":17997,"publishedVersion":222,"revision":62,"contentType":17999,"locale":29},{"sys":17996},{"type":12,"linkType":13,"id":14},{"sys":17998},{"id":21,"type":12,"linkType":22},{"sys":18000},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":18002,"metaTitle":232,"metaDescription":233,"mainTitle":18003,"subtitle":252,"heroImage":18018,"ctaButton":275,"ctaLink":276},[231],{"data":18004,"content":18005,"nodeType":74},{},[18006,18012],{"data":18007,"content":18008,"nodeType":244},{},[18009],{"data":18010,"marks":18011,"value":243,"nodeType":82},{},[],{"data":18013,"content":18014,"nodeType":87},{},[18015],{"data":18016,"marks":18017,"value":251,"nodeType":82},{},[],{"metadata":18019,"sys":18022,"fields":18027},{"tags":18020,"concepts":18021},[],[],{"space":18023,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":18025,"publishedVersion":62,"revision":44,"locale":29},{"sys":18024},{"type":12,"linkType":13,"id":14},{"sys":18026},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":18028},{"url":267,"details":18029,"fileName":273,"contentType":274},{"size":269,"image":18030},{"width":271,"height":272},{"sys":18032,"fields":18035},{"id":18033,"createdAt":18034},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":18036,"slug":18037,"articleIntro":18036,"category":18038},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[18039],{"metadata":18040,"sys":18043,"fields":18050},{"tags":18041,"concepts":18042},[],[],{"space":18044,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":18046,"publishedVersion":222,"revision":62,"contentType":18048,"locale":29},{"sys":18045},{"type":12,"linkType":13,"id":14},{"sys":18047},{"id":21,"type":12,"linkType":22},{"sys":18049},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":18051,"metaTitle":232,"metaDescription":233,"mainTitle":18052,"subtitle":252,"heroImage":18067,"ctaButton":275,"ctaLink":276},[231],{"data":18053,"content":18054,"nodeType":74},{},[18055,18061],{"data":18056,"content":18057,"nodeType":244},{},[18058],{"data":18059,"marks":18060,"value":243,"nodeType":82},{},[],{"data":18062,"content":18063,"nodeType":87},{},[18064],{"data":18065,"marks":18066,"value":251,"nodeType":82},{},[],{"metadata":18068,"sys":18071,"fields":18076},{"tags":18069,"concepts":18070},[],[],{"space":18072,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":18074,"publishedVersion":62,"revision":44,"locale":29},{"sys":18073},{"type":12,"linkType":13,"id":14},{"sys":18075},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":18077},{"url":267,"details":18078,"fileName":273,"contentType":274},{"size":269,"image":18079},{"width":271,"height":272},{"sys":18081,"fields":18084},{"id":18082,"createdAt":18083},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":18085,"slug":18086,"articleIntro":18085,"category":18087},"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",[18088],{"metadata":18089,"sys":18092,"fields":18099},{"tags":18090,"concepts":18091},[],[],{"space":18093,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":18095,"publishedVersion":222,"revision":62,"contentType":18097,"locale":29},{"sys":18094},{"type":12,"linkType":13,"id":14},{"sys":18096},{"id":21,"type":12,"linkType":22},{"sys":18098},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":18100,"metaTitle":232,"metaDescription":233,"mainTitle":18101,"subtitle":252,"heroImage":18116,"ctaButton":275,"ctaLink":276},[231],{"data":18102,"content":18103,"nodeType":74},{},[18104,18110],{"data":18105,"content":18106,"nodeType":244},{},[18107],{"data":18108,"marks":18109,"value":243,"nodeType":82},{},[],{"data":18111,"content":18112,"nodeType":87},{},[18113],{"data":18114,"marks":18115,"value":251,"nodeType":82},{},[],{"metadata":18117,"sys":18120,"fields":18125},{"tags":18118,"concepts":18119},[],[],{"space":18121,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":18123,"publishedVersion":62,"revision":44,"locale":29},{"sys":18122},{"type":12,"linkType":13,"id":14},{"sys":18124},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":18126},{"url":267,"details":18127,"fileName":273,"contentType":274},{"size":269,"image":18128},{"width":271,"height":272},{"sys":18130,"fields":18133},{"id":18131,"createdAt":18132},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":18134,"slug":18135,"articleIntro":18134,"category":18136},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[18137],{"metadata":18138,"sys":18141,"fields":18148},{"tags":18139,"concepts":18140},[],[],{"space":18142,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":18144,"publishedVersion":222,"revision":62,"contentType":18146,"locale":29},{"sys":18143},{"type":12,"linkType":13,"id":14},{"sys":18145},{"id":21,"type":12,"linkType":22},{"sys":18147},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":18149,"metaTitle":232,"metaDescription":233,"mainTitle":18150,"subtitle":252,"heroImage":18165,"ctaButton":275,"ctaLink":276},[231],{"data":18151,"content":18152,"nodeType":74},{},[18153,18159],{"data":18154,"content":18155,"nodeType":244},{},[18156],{"data":18157,"marks":18158,"value":243,"nodeType":82},{},[],{"data":18160,"content":18161,"nodeType":87},{},[18162],{"data":18163,"marks":18164,"value":251,"nodeType":82},{},[],{"metadata":18166,"sys":18169,"fields":18174},{"tags":18167,"concepts":18168},[],[],{"space":18170,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":18172,"publishedVersion":62,"revision":44,"locale":29},{"sys":18171},{"type":12,"linkType":13,"id":14},{"sys":18173},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":18175},{"url":267,"details":18176,"fileName":273,"contentType":274},{"size":269,"image":18177},{"width":271,"height":272},{"sys":18179,"fields":18182},{"id":18180,"createdAt":18181},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":18183,"slug":18184,"articleIntro":18183,"category":18185},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[18186],{"metadata":18187,"sys":18190,"fields":18197},{"tags":18188,"concepts":18189},[],[],{"space":18191,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":18193,"publishedVersion":222,"revision":62,"contentType":18195,"locale":29},{"sys":18192},{"type":12,"linkType":13,"id":14},{"sys":18194},{"id":21,"type":12,"linkType":22},{"sys":18196},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":18198,"metaTitle":232,"metaDescription":233,"mainTitle":18199,"subtitle":252,"heroImage":18214,"ctaButton":275,"ctaLink":276},[231],{"data":18200,"content":18201,"nodeType":74},{},[18202,18208],{"data":18203,"content":18204,"nodeType":244},{},[18205],{"data":18206,"marks":18207,"value":243,"nodeType":82},{},[],{"data":18209,"content":18210,"nodeType":87},{},[18211],{"data":18212,"marks":18213,"value":251,"nodeType":82},{},[],{"metadata":18215,"sys":18218,"fields":18223},{"tags":18216,"concepts":18217},[],[],{"space":18219,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":18221,"publishedVersion":62,"revision":44,"locale":29},{"sys":18220},{"type":12,"linkType":13,"id":14},{"sys":18222},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":18224},{"url":267,"details":18225,"fileName":273,"contentType":274},{"size":269,"image":18226},{"width":271,"height":272},{"sys":18228,"fields":18231},{"id":18229,"createdAt":18230},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":18232,"slug":18233,"articleIntro":18232,"category":18234},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[18235],{"metadata":18236,"sys":18239,"fields":18246},{"tags":18237,"concepts":18238},[],[],{"space":18240,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":18242,"publishedVersion":222,"revision":62,"contentType":18244,"locale":29},{"sys":18241},{"type":12,"linkType":13,"id":14},{"sys":18243},{"id":21,"type":12,"linkType":22},{"sys":18245},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":18247,"metaTitle":232,"metaDescription":233,"mainTitle":18248,"subtitle":252,"heroImage":18263,"ctaButton":275,"ctaLink":276},[231],{"data":18249,"content":18250,"nodeType":74},{},[18251,18257],{"data":18252,"content":18253,"nodeType":244},{},[18254],{"data":18255,"marks":18256,"value":243,"nodeType":82},{},[],{"data":18258,"content":18259,"nodeType":87},{},[18260],{"data":18261,"marks":18262,"value":251,"nodeType":82},{},[],{"metadata":18264,"sys":18267,"fields":18272},{"tags":18265,"concepts":18266},[],[],{"space":18268,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":18270,"publishedVersion":62,"revision":44,"locale":29},{"sys":18269},{"type":12,"linkType":13,"id":14},{"sys":18271},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":18273},{"url":267,"details":18274,"fileName":273,"contentType":274},{"size":269,"image":18275},{"width":271,"height":272},{"sys":18277,"fields":18280},{"id":18278,"createdAt":18279},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":18281,"slug":18282,"articleIntro":-1,"category":18283},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[18284],{"metadata":18285,"sys":18288,"fields":18295},{"tags":18286,"concepts":18287},[],[],{"space":18289,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":18291,"publishedVersion":222,"revision":62,"contentType":18293,"locale":29},{"sys":18290},{"type":12,"linkType":13,"id":14},{"sys":18292},{"id":21,"type":12,"linkType":22},{"sys":18294},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":18296,"metaTitle":232,"metaDescription":233,"mainTitle":18297,"subtitle":252,"heroImage":18312,"ctaButton":275,"ctaLink":276},[231],{"data":18298,"content":18299,"nodeType":74},{},[18300,18306],{"data":18301,"content":18302,"nodeType":244},{},[18303],{"data":18304,"marks":18305,"value":243,"nodeType":82},{},[],{"data":18307,"content":18308,"nodeType":87},{},[18309],{"data":18310,"marks":18311,"value":251,"nodeType":82},{},[],{"metadata":18313,"sys":18316,"fields":18321},{"tags":18314,"concepts":18315},[],[],{"space":18317,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":18319,"publishedVersion":62,"revision":44,"locale":29},{"sys":18318},{"type":12,"linkType":13,"id":14},{"sys":18320},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":18322},{"url":267,"details":18323,"fileName":273,"contentType":274},{"size":269,"image":18324},{"width":271,"height":272},{"sys":18326,"fields":18329},{"id":18327,"createdAt":18328},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":18330,"slug":18331,"articleIntro":-1,"category":18332},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[18333],{"metadata":18334,"sys":18337,"fields":18344},{"tags":18335,"concepts":18336},[],[],{"space":18338,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":18340,"publishedVersion":222,"revision":62,"contentType":18342,"locale":29},{"sys":18339},{"type":12,"linkType":13,"id":14},{"sys":18341},{"id":21,"type":12,"linkType":22},{"sys":18343},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":18345,"metaTitle":232,"metaDescription":233,"mainTitle":18346,"subtitle":252,"heroImage":18361,"ctaButton":275,"ctaLink":276},[231],{"data":18347,"content":18348,"nodeType":74},{},[18349,18355],{"data":18350,"content":18351,"nodeType":244},{},[18352],{"data":18353,"marks":18354,"value":243,"nodeType":82},{},[],{"data":18356,"content":18357,"nodeType":87},{},[18358],{"data":18359,"marks":18360,"value":251,"nodeType":82},{},[],{"metadata":18362,"sys":18365,"fields":18370},{"tags":18363,"concepts":18364},[],[],{"space":18366,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":18368,"publishedVersion":62,"revision":44,"locale":29},{"sys":18367},{"type":12,"linkType":13,"id":14},{"sys":18369},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":18371},{"url":267,"details":18372,"fileName":273,"contentType":274},{"size":269,"image":18373},{"width":271,"height":272},{"sys":18375,"fields":18378},{"id":18376,"createdAt":18377},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":18379,"slug":18380,"articleIntro":18379,"category":18381},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[18382],{"metadata":18383,"sys":18386,"fields":18393},{"tags":18384,"concepts":18385},[],[],{"space":18387,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":18389,"publishedVersion":222,"revision":62,"contentType":18391,"locale":29},{"sys":18388},{"type":12,"linkType":13,"id":14},{"sys":18390},{"id":21,"type":12,"linkType":22},{"sys":18392},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":18394,"metaTitle":232,"metaDescription":233,"mainTitle":18395,"subtitle":252,"heroImage":18410,"ctaButton":275,"ctaLink":276},[231],{"data":18396,"content":18397,"nodeType":74},{},[18398,18404],{"data":18399,"content":18400,"nodeType":244},{},[18401],{"data":18402,"marks":18403,"value":243,"nodeType":82},{},[],{"data":18405,"content":18406,"nodeType":87},{},[18407],{"data":18408,"marks":18409,"value":251,"nodeType":82},{},[],{"metadata":18411,"sys":18414,"fields":18419},{"tags":18412,"concepts":18413},[],[],{"space":18415,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":18417,"publishedVersion":62,"revision":44,"locale":29},{"sys":18416},{"type":12,"linkType":13,"id":14},{"sys":18418},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":18420},{"url":267,"details":18421,"fileName":273,"contentType":274},{"size":269,"image":18422},{"width":271,"height":272},{"sys":18424,"fields":18427},{"id":18425,"createdAt":18426},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":18428,"slug":18429,"articleIntro":18428,"category":18430},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[18431],{"metadata":18432,"sys":18435,"fields":18442},{"tags":18433,"concepts":18434},[],[],{"space":18436,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":18438,"publishedVersion":222,"revision":62,"contentType":18440,"locale":29},{"sys":18437},{"type":12,"linkType":13,"id":14},{"sys":18439},{"id":21,"type":12,"linkType":22},{"sys":18441},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":18443,"metaTitle":232,"metaDescription":233,"mainTitle":18444,"subtitle":252,"heroImage":18459,"ctaButton":275,"ctaLink":276},[231],{"data":18445,"content":18446,"nodeType":74},{},[18447,18453],{"data":18448,"content":18449,"nodeType":244},{},[18450],{"data":18451,"marks":18452,"value":243,"nodeType":82},{},[],{"data":18454,"content":18455,"nodeType":87},{},[18456],{"data":18457,"marks":18458,"value":251,"nodeType":82},{},[],{"metadata":18460,"sys":18463,"fields":18468},{"tags":18461,"concepts":18462},[],[],{"space":18464,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":18466,"publishedVersion":62,"revision":44,"locale":29},{"sys":18465},{"type":12,"linkType":13,"id":14},{"sys":18467},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":18469},{"url":267,"details":18470,"fileName":273,"contentType":274},{"size":269,"image":18471},{"width":271,"height":272},{"sys":18473,"fields":18476},{"id":18474,"createdAt":18475},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":18477,"slug":18478,"articleIntro":18477,"category":18479},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[18480],{"metadata":18481,"sys":18484,"fields":18491},{"tags":18482,"concepts":18483},[],[],{"space":18485,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":18487,"publishedVersion":222,"revision":62,"contentType":18489,"locale":29},{"sys":18486},{"type":12,"linkType":13,"id":14},{"sys":18488},{"id":21,"type":12,"linkType":22},{"sys":18490},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":18492,"metaTitle":232,"metaDescription":233,"mainTitle":18493,"subtitle":252,"heroImage":18508,"ctaButton":275,"ctaLink":276},[231],{"data":18494,"content":18495,"nodeType":74},{},[18496,18502],{"data":18497,"content":18498,"nodeType":244},{},[18499],{"data":18500,"marks":18501,"value":243,"nodeType":82},{},[],{"data":18503,"content":18504,"nodeType":87},{},[18505],{"data":18506,"marks":18507,"value":251,"nodeType":82},{},[],{"metadata":18509,"sys":18512,"fields":18517},{"tags":18510,"concepts":18511},[],[],{"space":18513,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":18515,"publishedVersion":62,"revision":44,"locale":29},{"sys":18514},{"type":12,"linkType":13,"id":14},{"sys":18516},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":18518},{"url":267,"details":18519,"fileName":273,"contentType":274},{"size":269,"image":18520},{"width":271,"height":272},{"sys":18522,"fields":18525},{"id":18523,"createdAt":18524},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":18526,"slug":18527,"articleIntro":18526,"category":18528},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[18529],{"metadata":18530,"sys":18533,"fields":18540},{"tags":18531,"concepts":18532},[],[],{"space":18534,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":18536,"publishedVersion":222,"revision":62,"contentType":18538,"locale":29},{"sys":18535},{"type":12,"linkType":13,"id":14},{"sys":18537},{"id":21,"type":12,"linkType":22},{"sys":18539},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":18541,"metaTitle":232,"metaDescription":233,"mainTitle":18542,"subtitle":252,"heroImage":18557,"ctaButton":275,"ctaLink":276},[231],{"data":18543,"content":18544,"nodeType":74},{},[18545,18551],{"data":18546,"content":18547,"nodeType":244},{},[18548],{"data":18549,"marks":18550,"value":243,"nodeType":82},{},[],{"data":18552,"content":18553,"nodeType":87},{},[18554],{"data":18555,"marks":18556,"value":251,"nodeType":82},{},[],{"metadata":18558,"sys":18561,"fields":18566},{"tags":18559,"concepts":18560},[],[],{"space":18562,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":18564,"publishedVersion":62,"revision":44,"locale":29},{"sys":18563},{"type":12,"linkType":13,"id":14},{"sys":18565},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":18567},{"url":267,"details":18568,"fileName":273,"contentType":274},{"size":269,"image":18569},{"width":271,"height":272},{"sys":18571,"fields":18574},{"id":18572,"createdAt":18573},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":18575,"slug":18576,"articleIntro":18575,"category":18577},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[18578],{"metadata":18579,"sys":18582,"fields":18589},{"tags":18580,"concepts":18581},[],[],{"space":18583,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":18585,"publishedVersion":222,"revision":62,"contentType":18587,"locale":29},{"sys":18584},{"type":12,"linkType":13,"id":14},{"sys":18586},{"id":21,"type":12,"linkType":22},{"sys":18588},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":18590,"metaTitle":232,"metaDescription":233,"mainTitle":18591,"subtitle":252,"heroImage":18606,"ctaButton":275,"ctaLink":276},[231],{"data":18592,"content":18593,"nodeType":74},{},[18594,18600],{"data":18595,"content":18596,"nodeType":244},{},[18597],{"data":18598,"marks":18599,"value":243,"nodeType":82},{},[],{"data":18601,"content":18602,"nodeType":87},{},[18603],{"data":18604,"marks":18605,"value":251,"nodeType":82},{},[],{"metadata":18607,"sys":18610,"fields":18615},{"tags":18608,"concepts":18609},[],[],{"space":18611,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":18613,"publishedVersion":62,"revision":44,"locale":29},{"sys":18612},{"type":12,"linkType":13,"id":14},{"sys":18614},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":18616},{"url":267,"details":18617,"fileName":273,"contentType":274},{"size":269,"image":18618},{"width":271,"height":272},{"sys":18620,"fields":18623},{"id":18621,"createdAt":18622},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":18624,"slug":18625,"articleIntro":18624,"category":18626},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[18627],{"metadata":18628,"sys":18631,"fields":18638},{"tags":18629,"concepts":18630},[],[],{"space":18632,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":18634,"publishedVersion":222,"revision":62,"contentType":18636,"locale":29},{"sys":18633},{"type":12,"linkType":13,"id":14},{"sys":18635},{"id":21,"type":12,"linkType":22},{"sys":18637},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":18639,"metaTitle":232,"metaDescription":233,"mainTitle":18640,"subtitle":252,"heroImage":18655,"ctaButton":275,"ctaLink":276},[231],{"data":18641,"content":18642,"nodeType":74},{},[18643,18649],{"data":18644,"content":18645,"nodeType":244},{},[18646],{"data":18647,"marks":18648,"value":243,"nodeType":82},{},[],{"data":18650,"content":18651,"nodeType":87},{},[18652],{"data":18653,"marks":18654,"value":251,"nodeType":82},{},[],{"metadata":18656,"sys":18659,"fields":18664},{"tags":18657,"concepts":18658},[],[],{"space":18660,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":18662,"publishedVersion":62,"revision":44,"locale":29},{"sys":18661},{"type":12,"linkType":13,"id":14},{"sys":18663},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":18665},{"url":267,"details":18666,"fileName":273,"contentType":274},{"size":269,"image":18667},{"width":271,"height":272},{"sys":18669,"fields":18672},{"id":18670,"createdAt":18671},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":18673,"slug":18674,"articleIntro":18673,"category":18675},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[18676],{"metadata":18677,"sys":18680,"fields":18687},{"tags":18678,"concepts":18679},[],[],{"space":18681,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":18683,"publishedVersion":222,"revision":62,"contentType":18685,"locale":29},{"sys":18682},{"type":12,"linkType":13,"id":14},{"sys":18684},{"id":21,"type":12,"linkType":22},{"sys":18686},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":18688,"metaTitle":232,"metaDescription":233,"mainTitle":18689,"subtitle":252,"heroImage":18704,"ctaButton":275,"ctaLink":276},[231],{"data":18690,"content":18691,"nodeType":74},{},[18692,18698],{"data":18693,"content":18694,"nodeType":244},{},[18695],{"data":18696,"marks":18697,"value":243,"nodeType":82},{},[],{"data":18699,"content":18700,"nodeType":87},{},[18701],{"data":18702,"marks":18703,"value":251,"nodeType":82},{},[],{"metadata":18705,"sys":18708,"fields":18713},{"tags":18706,"concepts":18707},[],[],{"space":18709,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":18711,"publishedVersion":62,"revision":44,"locale":29},{"sys":18710},{"type":12,"linkType":13,"id":14},{"sys":18712},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":18714},{"url":267,"details":18715,"fileName":273,"contentType":274},{"size":269,"image":18716},{"width":271,"height":272},{"sys":18718,"fields":18721},{"id":18719,"createdAt":18720},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":18722,"slug":18723,"articleIntro":18722,"category":18724},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[18725],{"metadata":18726,"sys":18729,"fields":18736},{"tags":18727,"concepts":18728},[],[],{"space":18730,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":18732,"publishedVersion":222,"revision":62,"contentType":18734,"locale":29},{"sys":18731},{"type":12,"linkType":13,"id":14},{"sys":18733},{"id":21,"type":12,"linkType":22},{"sys":18735},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":18737,"metaTitle":232,"metaDescription":233,"mainTitle":18738,"subtitle":252,"heroImage":18753,"ctaButton":275,"ctaLink":276},[231],{"data":18739,"content":18740,"nodeType":74},{},[18741,18747],{"data":18742,"content":18743,"nodeType":244},{},[18744],{"data":18745,"marks":18746,"value":243,"nodeType":82},{},[],{"data":18748,"content":18749,"nodeType":87},{},[18750],{"data":18751,"marks":18752,"value":251,"nodeType":82},{},[],{"metadata":18754,"sys":18757,"fields":18762},{"tags":18755,"concepts":18756},[],[],{"space":18758,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":18760,"publishedVersion":62,"revision":44,"locale":29},{"sys":18759},{"type":12,"linkType":13,"id":14},{"sys":18761},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":18763},{"url":267,"details":18764,"fileName":273,"contentType":274},{"size":269,"image":18765},{"width":271,"height":272},{"sys":18767,"fields":18770},{"id":18768,"createdAt":18769},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":18771,"slug":18772,"articleIntro":18771,"category":18773},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[18774],{"metadata":18775,"sys":18778,"fields":18785},{"tags":18776,"concepts":18777},[],[],{"space":18779,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":18781,"publishedVersion":222,"revision":62,"contentType":18783,"locale":29},{"sys":18780},{"type":12,"linkType":13,"id":14},{"sys":18782},{"id":21,"type":12,"linkType":22},{"sys":18784},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":18786,"metaTitle":232,"metaDescription":233,"mainTitle":18787,"subtitle":252,"heroImage":18802,"ctaButton":275,"ctaLink":276},[231],{"data":18788,"content":18789,"nodeType":74},{},[18790,18796],{"data":18791,"content":18792,"nodeType":244},{},[18793],{"data":18794,"marks":18795,"value":243,"nodeType":82},{},[],{"data":18797,"content":18798,"nodeType":87},{},[18799],{"data":18800,"marks":18801,"value":251,"nodeType":82},{},[],{"metadata":18803,"sys":18806,"fields":18811},{"tags":18804,"concepts":18805},[],[],{"space":18807,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":18809,"publishedVersion":62,"revision":44,"locale":29},{"sys":18808},{"type":12,"linkType":13,"id":14},{"sys":18810},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":18812},{"url":267,"details":18813,"fileName":273,"contentType":274},{"size":269,"image":18814},{"width":271,"height":272},{"sys":18816,"fields":18819},{"id":18817,"createdAt":18818},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":18820,"slug":18821,"articleIntro":18820,"category":18822},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[18823],{"metadata":18824,"sys":18827,"fields":18834},{"tags":18825,"concepts":18826},[],[],{"space":18828,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":18830,"publishedVersion":222,"revision":62,"contentType":18832,"locale":29},{"sys":18829},{"type":12,"linkType":13,"id":14},{"sys":18831},{"id":21,"type":12,"linkType":22},{"sys":18833},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":18835,"metaTitle":232,"metaDescription":233,"mainTitle":18836,"subtitle":252,"heroImage":18851,"ctaButton":275,"ctaLink":276},[231],{"data":18837,"content":18838,"nodeType":74},{},[18839,18845],{"data":18840,"content":18841,"nodeType":244},{},[18842],{"data":18843,"marks":18844,"value":243,"nodeType":82},{},[],{"data":18846,"content":18847,"nodeType":87},{},[18848],{"data":18849,"marks":18850,"value":251,"nodeType":82},{},[],{"metadata":18852,"sys":18855,"fields":18860},{"tags":18853,"concepts":18854},[],[],{"space":18856,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":18858,"publishedVersion":62,"revision":44,"locale":29},{"sys":18857},{"type":12,"linkType":13,"id":14},{"sys":18859},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":18861},{"url":267,"details":18862,"fileName":273,"contentType":274},{"size":269,"image":18863},{"width":271,"height":272},{"sys":18865,"fields":18868},{"id":18866,"createdAt":18867},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":18869,"slug":18870,"articleIntro":18869,"category":18871},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[18872],{"metadata":18873,"sys":18876,"fields":18883},{"tags":18874,"concepts":18875},[],[],{"space":18877,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":18879,"publishedVersion":222,"revision":62,"contentType":18881,"locale":29},{"sys":18878},{"type":12,"linkType":13,"id":14},{"sys":18880},{"id":21,"type":12,"linkType":22},{"sys":18882},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":18884,"metaTitle":232,"metaDescription":233,"mainTitle":18885,"subtitle":252,"heroImage":18900,"ctaButton":275,"ctaLink":276},[231],{"data":18886,"content":18887,"nodeType":74},{},[18888,18894],{"data":18889,"content":18890,"nodeType":244},{},[18891],{"data":18892,"marks":18893,"value":243,"nodeType":82},{},[],{"data":18895,"content":18896,"nodeType":87},{},[18897],{"data":18898,"marks":18899,"value":251,"nodeType":82},{},[],{"metadata":18901,"sys":18904,"fields":18909},{"tags":18902,"concepts":18903},[],[],{"space":18905,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":18907,"publishedVersion":62,"revision":44,"locale":29},{"sys":18906},{"type":12,"linkType":13,"id":14},{"sys":18908},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":18910},{"url":267,"details":18911,"fileName":273,"contentType":274},{"size":269,"image":18912},{"width":271,"height":272},{"sys":18914,"fields":18917},{"id":18915,"createdAt":18916},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":18918,"slug":18919,"articleIntro":18918,"category":18920},"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",[18921],{"metadata":18922,"sys":18925,"fields":18932},{"tags":18923,"concepts":18924},[],[],{"space":18926,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":18928,"publishedVersion":222,"revision":62,"contentType":18930,"locale":29},{"sys":18927},{"type":12,"linkType":13,"id":14},{"sys":18929},{"id":21,"type":12,"linkType":22},{"sys":18931},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":18933,"metaTitle":232,"metaDescription":233,"mainTitle":18934,"subtitle":252,"heroImage":18949,"ctaButton":275,"ctaLink":276},[231],{"data":18935,"content":18936,"nodeType":74},{},[18937,18943],{"data":18938,"content":18939,"nodeType":244},{},[18940],{"data":18941,"marks":18942,"value":243,"nodeType":82},{},[],{"data":18944,"content":18945,"nodeType":87},{},[18946],{"data":18947,"marks":18948,"value":251,"nodeType":82},{},[],{"metadata":18950,"sys":18953,"fields":18958},{"tags":18951,"concepts":18952},[],[],{"space":18954,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":18956,"publishedVersion":62,"revision":44,"locale":29},{"sys":18955},{"type":12,"linkType":13,"id":14},{"sys":18957},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":18959},{"url":267,"details":18960,"fileName":273,"contentType":274},{"size":269,"image":18961},{"width":271,"height":272},{"sys":18963,"fields":18966},{"id":18964,"createdAt":18965},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":18967,"slug":18968,"articleIntro":18967,"category":18969},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[18970],{"metadata":18971,"sys":18974,"fields":18981},{"tags":18972,"concepts":18973},[],[],{"space":18975,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":18977,"publishedVersion":222,"revision":62,"contentType":18979,"locale":29},{"sys":18976},{"type":12,"linkType":13,"id":14},{"sys":18978},{"id":21,"type":12,"linkType":22},{"sys":18980},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":18982,"metaTitle":232,"metaDescription":233,"mainTitle":18983,"subtitle":252,"heroImage":18998,"ctaButton":275,"ctaLink":276},[231],{"data":18984,"content":18985,"nodeType":74},{},[18986,18992],{"data":18987,"content":18988,"nodeType":244},{},[18989],{"data":18990,"marks":18991,"value":243,"nodeType":82},{},[],{"data":18993,"content":18994,"nodeType":87},{},[18995],{"data":18996,"marks":18997,"value":251,"nodeType":82},{},[],{"metadata":18999,"sys":19002,"fields":19007},{"tags":19000,"concepts":19001},[],[],{"space":19003,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":19005,"publishedVersion":62,"revision":44,"locale":29},{"sys":19004},{"type":12,"linkType":13,"id":14},{"sys":19006},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":19008},{"url":267,"details":19009,"fileName":273,"contentType":274},{"size":269,"image":19010},{"width":271,"height":272},{"sys":19012,"fields":19015},{"id":19013,"createdAt":19014},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":19016,"slug":19017,"articleIntro":-1,"category":19018},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[19019],{"metadata":19020,"sys":19023,"fields":19030},{"tags":19021,"concepts":19022},[],[],{"space":19024,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":19026,"publishedVersion":222,"revision":62,"contentType":19028,"locale":29},{"sys":19025},{"type":12,"linkType":13,"id":14},{"sys":19027},{"id":21,"type":12,"linkType":22},{"sys":19029},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":19031,"metaTitle":232,"metaDescription":233,"mainTitle":19032,"subtitle":252,"heroImage":19047,"ctaButton":275,"ctaLink":276},[231],{"data":19033,"content":19034,"nodeType":74},{},[19035,19041],{"data":19036,"content":19037,"nodeType":244},{},[19038],{"data":19039,"marks":19040,"value":243,"nodeType":82},{},[],{"data":19042,"content":19043,"nodeType":87},{},[19044],{"data":19045,"marks":19046,"value":251,"nodeType":82},{},[],{"metadata":19048,"sys":19051,"fields":19056},{"tags":19049,"concepts":19050},[],[],{"space":19052,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":19054,"publishedVersion":62,"revision":44,"locale":29},{"sys":19053},{"type":12,"linkType":13,"id":14},{"sys":19055},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":19057},{"url":267,"details":19058,"fileName":273,"contentType":274},{"size":269,"image":19059},{"width":271,"height":272},{"sys":19061,"fields":19064},{"id":19062,"createdAt":19063},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":19065,"slug":19066,"articleIntro":-1,"category":19067},"Compte 705 - Études","compte-705-etudes",[19068],{"metadata":19069,"sys":19072,"fields":19079},{"tags":19070,"concepts":19071},[],[],{"space":19073,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":19075,"publishedVersion":222,"revision":62,"contentType":19077,"locale":29},{"sys":19074},{"type":12,"linkType":13,"id":14},{"sys":19076},{"id":21,"type":12,"linkType":22},{"sys":19078},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":19080,"metaTitle":232,"metaDescription":233,"mainTitle":19081,"subtitle":252,"heroImage":19096,"ctaButton":275,"ctaLink":276},[231],{"data":19082,"content":19083,"nodeType":74},{},[19084,19090],{"data":19085,"content":19086,"nodeType":244},{},[19087],{"data":19088,"marks":19089,"value":243,"nodeType":82},{},[],{"data":19091,"content":19092,"nodeType":87},{},[19093],{"data":19094,"marks":19095,"value":251,"nodeType":82},{},[],{"metadata":19097,"sys":19100,"fields":19105},{"tags":19098,"concepts":19099},[],[],{"space":19101,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":19103,"publishedVersion":62,"revision":44,"locale":29},{"sys":19102},{"type":12,"linkType":13,"id":14},{"sys":19104},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":19106},{"url":267,"details":19107,"fileName":273,"contentType":274},{"size":269,"image":19108},{"width":271,"height":272},{"sys":19110,"fields":19113},{"id":19111,"createdAt":19112},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":19114,"slug":19115,"articleIntro":-1,"category":19116},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[19117],{"metadata":19118,"sys":19121,"fields":19128},{"tags":19119,"concepts":19120},[],[],{"space":19122,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":19124,"publishedVersion":222,"revision":62,"contentType":19126,"locale":29},{"sys":19123},{"type":12,"linkType":13,"id":14},{"sys":19125},{"id":21,"type":12,"linkType":22},{"sys":19127},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":19129,"metaTitle":232,"metaDescription":233,"mainTitle":19130,"subtitle":252,"heroImage":19145,"ctaButton":275,"ctaLink":276},[231],{"data":19131,"content":19132,"nodeType":74},{},[19133,19139],{"data":19134,"content":19135,"nodeType":244},{},[19136],{"data":19137,"marks":19138,"value":243,"nodeType":82},{},[],{"data":19140,"content":19141,"nodeType":87},{},[19142],{"data":19143,"marks":19144,"value":251,"nodeType":82},{},[],{"metadata":19146,"sys":19149,"fields":19154},{"tags":19147,"concepts":19148},[],[],{"space":19150,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":19152,"publishedVersion":62,"revision":44,"locale":29},{"sys":19151},{"type":12,"linkType":13,"id":14},{"sys":19153},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":19155},{"url":267,"details":19156,"fileName":273,"contentType":274},{"size":269,"image":19157},{"width":271,"height":272},{"sys":19159,"fields":19162},{"id":19160,"createdAt":19161},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":19163,"slug":19164,"articleIntro":19163,"category":19165},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[19166],{"metadata":19167,"sys":19170,"fields":19177},{"tags":19168,"concepts":19169},[],[],{"space":19171,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":19173,"publishedVersion":222,"revision":62,"contentType":19175,"locale":29},{"sys":19172},{"type":12,"linkType":13,"id":14},{"sys":19174},{"id":21,"type":12,"linkType":22},{"sys":19176},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":19178,"metaTitle":232,"metaDescription":233,"mainTitle":19179,"subtitle":252,"heroImage":19194,"ctaButton":275,"ctaLink":276},[231],{"data":19180,"content":19181,"nodeType":74},{},[19182,19188],{"data":19183,"content":19184,"nodeType":244},{},[19185],{"data":19186,"marks":19187,"value":243,"nodeType":82},{},[],{"data":19189,"content":19190,"nodeType":87},{},[19191],{"data":19192,"marks":19193,"value":251,"nodeType":82},{},[],{"metadata":19195,"sys":19198,"fields":19203},{"tags":19196,"concepts":19197},[],[],{"space":19199,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":19201,"publishedVersion":62,"revision":44,"locale":29},{"sys":19200},{"type":12,"linkType":13,"id":14},{"sys":19202},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":19204},{"url":267,"details":19205,"fileName":273,"contentType":274},{"size":269,"image":19206},{"width":271,"height":272},{"sys":19208,"fields":19211},{"id":19209,"createdAt":19210},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":19212,"slug":19213,"articleIntro":19212,"category":19214},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[19215],{"metadata":19216,"sys":19219,"fields":19226},{"tags":19217,"concepts":19218},[],[],{"space":19220,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":19222,"publishedVersion":222,"revision":62,"contentType":19224,"locale":29},{"sys":19221},{"type":12,"linkType":13,"id":14},{"sys":19223},{"id":21,"type":12,"linkType":22},{"sys":19225},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":19227,"metaTitle":232,"metaDescription":233,"mainTitle":19228,"subtitle":252,"heroImage":19243,"ctaButton":275,"ctaLink":276},[231],{"data":19229,"content":19230,"nodeType":74},{},[19231,19237],{"data":19232,"content":19233,"nodeType":244},{},[19234],{"data":19235,"marks":19236,"value":243,"nodeType":82},{},[],{"data":19238,"content":19239,"nodeType":87},{},[19240],{"data":19241,"marks":19242,"value":251,"nodeType":82},{},[],{"metadata":19244,"sys":19247,"fields":19252},{"tags":19245,"concepts":19246},[],[],{"space":19248,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":19250,"publishedVersion":62,"revision":44,"locale":29},{"sys":19249},{"type":12,"linkType":13,"id":14},{"sys":19251},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":19253},{"url":267,"details":19254,"fileName":273,"contentType":274},{"size":269,"image":19255},{"width":271,"height":272},{"sys":19257,"fields":19260},{"id":19258,"createdAt":19259},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":19261,"slug":19262,"articleIntro":19261,"category":19263},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[19264],{"metadata":19265,"sys":19268,"fields":19275},{"tags":19266,"concepts":19267},[],[],{"space":19269,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":19271,"publishedVersion":222,"revision":62,"contentType":19273,"locale":29},{"sys":19270},{"type":12,"linkType":13,"id":14},{"sys":19272},{"id":21,"type":12,"linkType":22},{"sys":19274},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":19276,"metaTitle":232,"metaDescription":233,"mainTitle":19277,"subtitle":252,"heroImage":19292,"ctaButton":275,"ctaLink":276},[231],{"data":19278,"content":19279,"nodeType":74},{},[19280,19286],{"data":19281,"content":19282,"nodeType":244},{},[19283],{"data":19284,"marks":19285,"value":243,"nodeType":82},{},[],{"data":19287,"content":19288,"nodeType":87},{},[19289],{"data":19290,"marks":19291,"value":251,"nodeType":82},{},[],{"metadata":19293,"sys":19296,"fields":19301},{"tags":19294,"concepts":19295},[],[],{"space":19297,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":19299,"publishedVersion":62,"revision":44,"locale":29},{"sys":19298},{"type":12,"linkType":13,"id":14},{"sys":19300},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":19302},{"url":267,"details":19303,"fileName":273,"contentType":274},{"size":269,"image":19304},{"width":271,"height":272},{"sys":19306,"fields":19309},{"id":19307,"createdAt":19308},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":19310,"slug":19311,"articleIntro":-1,"category":19312},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[19313],{"metadata":19314,"sys":19317,"fields":19324},{"tags":19315,"concepts":19316},[],[],{"space":19318,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":19320,"publishedVersion":222,"revision":62,"contentType":19322,"locale":29},{"sys":19319},{"type":12,"linkType":13,"id":14},{"sys":19321},{"id":21,"type":12,"linkType":22},{"sys":19323},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":19325,"metaTitle":232,"metaDescription":233,"mainTitle":19326,"subtitle":252,"heroImage":19341,"ctaButton":275,"ctaLink":276},[231],{"data":19327,"content":19328,"nodeType":74},{},[19329,19335],{"data":19330,"content":19331,"nodeType":244},{},[19332],{"data":19333,"marks":19334,"value":243,"nodeType":82},{},[],{"data":19336,"content":19337,"nodeType":87},{},[19338],{"data":19339,"marks":19340,"value":251,"nodeType":82},{},[],{"metadata":19342,"sys":19345,"fields":19350},{"tags":19343,"concepts":19344},[],[],{"space":19346,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":19348,"publishedVersion":62,"revision":44,"locale":29},{"sys":19347},{"type":12,"linkType":13,"id":14},{"sys":19349},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":19351},{"url":267,"details":19352,"fileName":273,"contentType":274},{"size":269,"image":19353},{"width":271,"height":272},{"sys":19355,"fields":19358},{"id":19356,"createdAt":19357},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":19359,"slug":19360,"articleIntro":-1,"category":19361},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[19362],{"metadata":19363,"sys":19366,"fields":19373},{"tags":19364,"concepts":19365},[],[],{"space":19367,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":19369,"publishedVersion":222,"revision":62,"contentType":19371,"locale":29},{"sys":19368},{"type":12,"linkType":13,"id":14},{"sys":19370},{"id":21,"type":12,"linkType":22},{"sys":19372},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":19374,"metaTitle":232,"metaDescription":233,"mainTitle":19375,"subtitle":252,"heroImage":19390,"ctaButton":275,"ctaLink":276},[231],{"data":19376,"content":19377,"nodeType":74},{},[19378,19384],{"data":19379,"content":19380,"nodeType":244},{},[19381],{"data":19382,"marks":19383,"value":243,"nodeType":82},{},[],{"data":19385,"content":19386,"nodeType":87},{},[19387],{"data":19388,"marks":19389,"value":251,"nodeType":82},{},[],{"metadata":19391,"sys":19394,"fields":19399},{"tags":19392,"concepts":19393},[],[],{"space":19395,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":19397,"publishedVersion":62,"revision":44,"locale":29},{"sys":19396},{"type":12,"linkType":13,"id":14},{"sys":19398},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":19400},{"url":267,"details":19401,"fileName":273,"contentType":274},{"size":269,"image":19402},{"width":271,"height":272},{"sys":19404,"fields":19407},{"id":19405,"createdAt":19406},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":19408,"slug":19409,"articleIntro":19408,"category":19410},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[19411],{"metadata":19412,"sys":19415,"fields":19422},{"tags":19413,"concepts":19414},[],[],{"space":19416,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":19418,"publishedVersion":222,"revision":62,"contentType":19420,"locale":29},{"sys":19417},{"type":12,"linkType":13,"id":14},{"sys":19419},{"id":21,"type":12,"linkType":22},{"sys":19421},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":19423,"metaTitle":232,"metaDescription":233,"mainTitle":19424,"subtitle":252,"heroImage":19439,"ctaButton":275,"ctaLink":276},[231],{"data":19425,"content":19426,"nodeType":74},{},[19427,19433],{"data":19428,"content":19429,"nodeType":244},{},[19430],{"data":19431,"marks":19432,"value":243,"nodeType":82},{},[],{"data":19434,"content":19435,"nodeType":87},{},[19436],{"data":19437,"marks":19438,"value":251,"nodeType":82},{},[],{"metadata":19440,"sys":19443,"fields":19448},{"tags":19441,"concepts":19442},[],[],{"space":19444,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":19446,"publishedVersion":62,"revision":44,"locale":29},{"sys":19445},{"type":12,"linkType":13,"id":14},{"sys":19447},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":19449},{"url":267,"details":19450,"fileName":273,"contentType":274},{"size":269,"image":19451},{"width":271,"height":272},{"sys":19453,"fields":19456},{"id":19454,"createdAt":19455},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":19457,"slug":19458,"articleIntro":19457,"category":19459},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[19460],{"metadata":19461,"sys":19464,"fields":19471},{"tags":19462,"concepts":19463},[],[],{"space":19465,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":19467,"publishedVersion":222,"revision":62,"contentType":19469,"locale":29},{"sys":19466},{"type":12,"linkType":13,"id":14},{"sys":19468},{"id":21,"type":12,"linkType":22},{"sys":19470},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":19472,"metaTitle":232,"metaDescription":233,"mainTitle":19473,"subtitle":252,"heroImage":19488,"ctaButton":275,"ctaLink":276},[231],{"data":19474,"content":19475,"nodeType":74},{},[19476,19482],{"data":19477,"content":19478,"nodeType":244},{},[19479],{"data":19480,"marks":19481,"value":243,"nodeType":82},{},[],{"data":19483,"content":19484,"nodeType":87},{},[19485],{"data":19486,"marks":19487,"value":251,"nodeType":82},{},[],{"metadata":19489,"sys":19492,"fields":19497},{"tags":19490,"concepts":19491},[],[],{"space":19493,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":19495,"publishedVersion":62,"revision":44,"locale":29},{"sys":19494},{"type":12,"linkType":13,"id":14},{"sys":19496},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":19498},{"url":267,"details":19499,"fileName":273,"contentType":274},{"size":269,"image":19500},{"width":271,"height":272},{"sys":19502,"fields":19505},{"id":19503,"createdAt":19504},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":19506,"slug":19507,"articleIntro":19506,"category":19508},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[19509],{"metadata":19510,"sys":19513,"fields":19520},{"tags":19511,"concepts":19512},[],[],{"space":19514,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":19516,"publishedVersion":222,"revision":62,"contentType":19518,"locale":29},{"sys":19515},{"type":12,"linkType":13,"id":14},{"sys":19517},{"id":21,"type":12,"linkType":22},{"sys":19519},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":19521,"metaTitle":232,"metaDescription":233,"mainTitle":19522,"subtitle":252,"heroImage":19537,"ctaButton":275,"ctaLink":276},[231],{"data":19523,"content":19524,"nodeType":74},{},[19525,19531],{"data":19526,"content":19527,"nodeType":244},{},[19528],{"data":19529,"marks":19530,"value":243,"nodeType":82},{},[],{"data":19532,"content":19533,"nodeType":87},{},[19534],{"data":19535,"marks":19536,"value":251,"nodeType":82},{},[],{"metadata":19538,"sys":19541,"fields":19546},{"tags":19539,"concepts":19540},[],[],{"space":19542,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":19544,"publishedVersion":62,"revision":44,"locale":29},{"sys":19543},{"type":12,"linkType":13,"id":14},{"sys":19545},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":19547},{"url":267,"details":19548,"fileName":273,"contentType":274},{"size":269,"image":19549},{"width":271,"height":272},{"sys":19551,"fields":19554},{"id":19552,"createdAt":19553},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":19555,"slug":19556,"articleIntro":-1,"category":19557},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[19558],{"metadata":19559,"sys":19562,"fields":19569},{"tags":19560,"concepts":19561},[],[],{"space":19563,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":19565,"publishedVersion":222,"revision":62,"contentType":19567,"locale":29},{"sys":19564},{"type":12,"linkType":13,"id":14},{"sys":19566},{"id":21,"type":12,"linkType":22},{"sys":19568},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":19570,"metaTitle":232,"metaDescription":233,"mainTitle":19571,"subtitle":252,"heroImage":19586,"ctaButton":275,"ctaLink":276},[231],{"data":19572,"content":19573,"nodeType":74},{},[19574,19580],{"data":19575,"content":19576,"nodeType":244},{},[19577],{"data":19578,"marks":19579,"value":243,"nodeType":82},{},[],{"data":19581,"content":19582,"nodeType":87},{},[19583],{"data":19584,"marks":19585,"value":251,"nodeType":82},{},[],{"metadata":19587,"sys":19590,"fields":19595},{"tags":19588,"concepts":19589},[],[],{"space":19591,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":19593,"publishedVersion":62,"revision":44,"locale":29},{"sys":19592},{"type":12,"linkType":13,"id":14},{"sys":19594},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":19596},{"url":267,"details":19597,"fileName":273,"contentType":274},{"size":269,"image":19598},{"width":271,"height":272},{"sys":19600,"fields":19603},{"id":19601,"createdAt":19602},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":19604,"slug":19605,"articleIntro":19604,"category":19606},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[19607],{"metadata":19608,"sys":19611,"fields":19618},{"tags":19609,"concepts":19610},[],[],{"space":19612,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":19614,"publishedVersion":222,"revision":62,"contentType":19616,"locale":29},{"sys":19613},{"type":12,"linkType":13,"id":14},{"sys":19615},{"id":21,"type":12,"linkType":22},{"sys":19617},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":19619,"metaTitle":232,"metaDescription":233,"mainTitle":19620,"subtitle":252,"heroImage":19635,"ctaButton":275,"ctaLink":276},[231],{"data":19621,"content":19622,"nodeType":74},{},[19623,19629],{"data":19624,"content":19625,"nodeType":244},{},[19626],{"data":19627,"marks":19628,"value":243,"nodeType":82},{},[],{"data":19630,"content":19631,"nodeType":87},{},[19632],{"data":19633,"marks":19634,"value":251,"nodeType":82},{},[],{"metadata":19636,"sys":19639,"fields":19644},{"tags":19637,"concepts":19638},[],[],{"space":19640,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":19642,"publishedVersion":62,"revision":44,"locale":29},{"sys":19641},{"type":12,"linkType":13,"id":14},{"sys":19643},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":19645},{"url":267,"details":19646,"fileName":273,"contentType":274},{"size":269,"image":19647},{"width":271,"height":272},{"sys":19649,"fields":19652},{"id":19650,"createdAt":19651},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":19653,"slug":19654,"articleIntro":-1,"category":19655},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[19656],{"metadata":19657,"sys":19660,"fields":19667},{"tags":19658,"concepts":19659},[],[],{"space":19661,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":19663,"publishedVersion":222,"revision":62,"contentType":19665,"locale":29},{"sys":19662},{"type":12,"linkType":13,"id":14},{"sys":19664},{"id":21,"type":12,"linkType":22},{"sys":19666},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":19668,"metaTitle":232,"metaDescription":233,"mainTitle":19669,"subtitle":252,"heroImage":19684,"ctaButton":275,"ctaLink":276},[231],{"data":19670,"content":19671,"nodeType":74},{},[19672,19678],{"data":19673,"content":19674,"nodeType":244},{},[19675],{"data":19676,"marks":19677,"value":243,"nodeType":82},{},[],{"data":19679,"content":19680,"nodeType":87},{},[19681],{"data":19682,"marks":19683,"value":251,"nodeType":82},{},[],{"metadata":19685,"sys":19688,"fields":19693},{"tags":19686,"concepts":19687},[],[],{"space":19689,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":19691,"publishedVersion":62,"revision":44,"locale":29},{"sys":19690},{"type":12,"linkType":13,"id":14},{"sys":19692},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":19694},{"url":267,"details":19695,"fileName":273,"contentType":274},{"size":269,"image":19696},{"width":271,"height":272},{"sys":19698,"fields":19701},{"id":19699,"createdAt":19700},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":19702,"slug":19703,"articleIntro":19702,"category":19704},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[19705],{"metadata":19706,"sys":19709,"fields":19716},{"tags":19707,"concepts":19708},[],[],{"space":19710,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":19712,"publishedVersion":222,"revision":62,"contentType":19714,"locale":29},{"sys":19711},{"type":12,"linkType":13,"id":14},{"sys":19713},{"id":21,"type":12,"linkType":22},{"sys":19715},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":19717,"metaTitle":232,"metaDescription":233,"mainTitle":19718,"subtitle":252,"heroImage":19733,"ctaButton":275,"ctaLink":276},[231],{"data":19719,"content":19720,"nodeType":74},{},[19721,19727],{"data":19722,"content":19723,"nodeType":244},{},[19724],{"data":19725,"marks":19726,"value":243,"nodeType":82},{},[],{"data":19728,"content":19729,"nodeType":87},{},[19730],{"data":19731,"marks":19732,"value":251,"nodeType":82},{},[],{"metadata":19734,"sys":19737,"fields":19742},{"tags":19735,"concepts":19736},[],[],{"space":19738,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":19740,"publishedVersion":62,"revision":44,"locale":29},{"sys":19739},{"type":12,"linkType":13,"id":14},{"sys":19741},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":19743},{"url":267,"details":19744,"fileName":273,"contentType":274},{"size":269,"image":19745},{"width":271,"height":272},{"sys":19747,"fields":19750},{"id":19748,"createdAt":19749},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":19751,"slug":19752,"articleIntro":19751,"category":19753},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[19754],{"metadata":19755,"sys":19758,"fields":19765},{"tags":19756,"concepts":19757},[],[],{"space":19759,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":19761,"publishedVersion":222,"revision":62,"contentType":19763,"locale":29},{"sys":19760},{"type":12,"linkType":13,"id":14},{"sys":19762},{"id":21,"type":12,"linkType":22},{"sys":19764},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":19766,"metaTitle":232,"metaDescription":233,"mainTitle":19767,"subtitle":252,"heroImage":19782,"ctaButton":275,"ctaLink":276},[231],{"data":19768,"content":19769,"nodeType":74},{},[19770,19776],{"data":19771,"content":19772,"nodeType":244},{},[19773],{"data":19774,"marks":19775,"value":243,"nodeType":82},{},[],{"data":19777,"content":19778,"nodeType":87},{},[19779],{"data":19780,"marks":19781,"value":251,"nodeType":82},{},[],{"metadata":19783,"sys":19786,"fields":19791},{"tags":19784,"concepts":19785},[],[],{"space":19787,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":19789,"publishedVersion":62,"revision":44,"locale":29},{"sys":19788},{"type":12,"linkType":13,"id":14},{"sys":19790},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":19792},{"url":267,"details":19793,"fileName":273,"contentType":274},{"size":269,"image":19794},{"width":271,"height":272},{"sys":19796,"fields":19799},{"id":19797,"createdAt":19798},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":19800,"slug":19801,"articleIntro":19800,"category":19802},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[19803],{"metadata":19804,"sys":19807,"fields":19814},{"tags":19805,"concepts":19806},[],[],{"space":19808,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":19810,"publishedVersion":222,"revision":62,"contentType":19812,"locale":29},{"sys":19809},{"type":12,"linkType":13,"id":14},{"sys":19811},{"id":21,"type":12,"linkType":22},{"sys":19813},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":19815,"metaTitle":232,"metaDescription":233,"mainTitle":19816,"subtitle":252,"heroImage":19831,"ctaButton":275,"ctaLink":276},[231],{"data":19817,"content":19818,"nodeType":74},{},[19819,19825],{"data":19820,"content":19821,"nodeType":244},{},[19822],{"data":19823,"marks":19824,"value":243,"nodeType":82},{},[],{"data":19826,"content":19827,"nodeType":87},{},[19828],{"data":19829,"marks":19830,"value":251,"nodeType":82},{},[],{"metadata":19832,"sys":19835,"fields":19840},{"tags":19833,"concepts":19834},[],[],{"space":19836,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":19838,"publishedVersion":62,"revision":44,"locale":29},{"sys":19837},{"type":12,"linkType":13,"id":14},{"sys":19839},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":19841},{"url":267,"details":19842,"fileName":273,"contentType":274},{"size":269,"image":19843},{"width":271,"height":272},{"sys":19845,"fields":19848},{"id":19846,"createdAt":19847},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":19849,"slug":19850,"articleIntro":-1,"category":19851},"Compte 411 - Clients","compte-411-clients",[19852],{"metadata":19853,"sys":19856,"fields":19863},{"tags":19854,"concepts":19855},[],[],{"space":19857,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":19859,"publishedVersion":222,"revision":62,"contentType":19861,"locale":29},{"sys":19858},{"type":12,"linkType":13,"id":14},{"sys":19860},{"id":21,"type":12,"linkType":22},{"sys":19862},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":19864,"metaTitle":232,"metaDescription":233,"mainTitle":19865,"subtitle":252,"heroImage":19880,"ctaButton":275,"ctaLink":276},[231],{"data":19866,"content":19867,"nodeType":74},{},[19868,19874],{"data":19869,"content":19870,"nodeType":244},{},[19871],{"data":19872,"marks":19873,"value":243,"nodeType":82},{},[],{"data":19875,"content":19876,"nodeType":87},{},[19877],{"data":19878,"marks":19879,"value":251,"nodeType":82},{},[],{"metadata":19881,"sys":19884,"fields":19889},{"tags":19882,"concepts":19883},[],[],{"space":19885,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":19887,"publishedVersion":62,"revision":44,"locale":29},{"sys":19886},{"type":12,"linkType":13,"id":14},{"sys":19888},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":19890},{"url":267,"details":19891,"fileName":273,"contentType":274},{"size":269,"image":19892},{"width":271,"height":272},{"sys":19894,"fields":19897},{"id":19895,"createdAt":19896},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":19898,"slug":19899,"articleIntro":-1,"category":19900},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[19901],{"metadata":19902,"sys":19905,"fields":19912},{"tags":19903,"concepts":19904},[],[],{"space":19906,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":19908,"publishedVersion":222,"revision":62,"contentType":19910,"locale":29},{"sys":19907},{"type":12,"linkType":13,"id":14},{"sys":19909},{"id":21,"type":12,"linkType":22},{"sys":19911},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":19913,"metaTitle":232,"metaDescription":233,"mainTitle":19914,"subtitle":252,"heroImage":19929,"ctaButton":275,"ctaLink":276},[231],{"data":19915,"content":19916,"nodeType":74},{},[19917,19923],{"data":19918,"content":19919,"nodeType":244},{},[19920],{"data":19921,"marks":19922,"value":243,"nodeType":82},{},[],{"data":19924,"content":19925,"nodeType":87},{},[19926],{"data":19927,"marks":19928,"value":251,"nodeType":82},{},[],{"metadata":19930,"sys":19933,"fields":19938},{"tags":19931,"concepts":19932},[],[],{"space":19934,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":19936,"publishedVersion":62,"revision":44,"locale":29},{"sys":19935},{"type":12,"linkType":13,"id":14},{"sys":19937},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":19939},{"url":267,"details":19940,"fileName":273,"contentType":274},{"size":269,"image":19941},{"width":271,"height":272},{"sys":19943,"fields":19946},{"id":19944,"createdAt":19945},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":19947,"slug":19948,"articleIntro":-1,"category":19949},"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",[19950],{"metadata":19951,"sys":19954,"fields":19961},{"tags":19952,"concepts":19953},[],[],{"space":19955,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":19957,"publishedVersion":222,"revision":62,"contentType":19959,"locale":29},{"sys":19956},{"type":12,"linkType":13,"id":14},{"sys":19958},{"id":21,"type":12,"linkType":22},{"sys":19960},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":19962,"metaTitle":232,"metaDescription":233,"mainTitle":19963,"subtitle":252,"heroImage":19978,"ctaButton":275,"ctaLink":276},[231],{"data":19964,"content":19965,"nodeType":74},{},[19966,19972],{"data":19967,"content":19968,"nodeType":244},{},[19969],{"data":19970,"marks":19971,"value":243,"nodeType":82},{},[],{"data":19973,"content":19974,"nodeType":87},{},[19975],{"data":19976,"marks":19977,"value":251,"nodeType":82},{},[],{"metadata":19979,"sys":19982,"fields":19987},{"tags":19980,"concepts":19981},[],[],{"space":19983,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":19985,"publishedVersion":62,"revision":44,"locale":29},{"sys":19984},{"type":12,"linkType":13,"id":14},{"sys":19986},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":19988},{"url":267,"details":19989,"fileName":273,"contentType":274},{"size":269,"image":19990},{"width":271,"height":272},{"sys":19992,"fields":19995},{"id":19993,"createdAt":19994},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":19996,"slug":19997,"articleIntro":19996,"category":19998},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[19999],{"metadata":20000,"sys":20003,"fields":20010},{"tags":20001,"concepts":20002},[],[],{"space":20004,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":20006,"publishedVersion":222,"revision":62,"contentType":20008,"locale":29},{"sys":20005},{"type":12,"linkType":13,"id":14},{"sys":20007},{"id":21,"type":12,"linkType":22},{"sys":20009},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":20011,"metaTitle":232,"metaDescription":233,"mainTitle":20012,"subtitle":252,"heroImage":20027,"ctaButton":275,"ctaLink":276},[231],{"data":20013,"content":20014,"nodeType":74},{},[20015,20021],{"data":20016,"content":20017,"nodeType":244},{},[20018],{"data":20019,"marks":20020,"value":243,"nodeType":82},{},[],{"data":20022,"content":20023,"nodeType":87},{},[20024],{"data":20025,"marks":20026,"value":251,"nodeType":82},{},[],{"metadata":20028,"sys":20031,"fields":20036},{"tags":20029,"concepts":20030},[],[],{"space":20032,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":20034,"publishedVersion":62,"revision":44,"locale":29},{"sys":20033},{"type":12,"linkType":13,"id":14},{"sys":20035},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":20037},{"url":267,"details":20038,"fileName":273,"contentType":274},{"size":269,"image":20039},{"width":271,"height":272},{"sys":20041,"fields":20044},{"id":20042,"createdAt":20043},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":20045,"slug":20046,"articleIntro":-1,"category":20047},"Compte 518 - Intérêts courus","compte-518-interets-courus",[20048],{"metadata":20049,"sys":20052,"fields":20059},{"tags":20050,"concepts":20051},[],[],{"space":20053,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":20055,"publishedVersion":222,"revision":62,"contentType":20057,"locale":29},{"sys":20054},{"type":12,"linkType":13,"id":14},{"sys":20056},{"id":21,"type":12,"linkType":22},{"sys":20058},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":20060,"metaTitle":232,"metaDescription":233,"mainTitle":20061,"subtitle":252,"heroImage":20076,"ctaButton":275,"ctaLink":276},[231],{"data":20062,"content":20063,"nodeType":74},{},[20064,20070],{"data":20065,"content":20066,"nodeType":244},{},[20067],{"data":20068,"marks":20069,"value":243,"nodeType":82},{},[],{"data":20071,"content":20072,"nodeType":87},{},[20073],{"data":20074,"marks":20075,"value":251,"nodeType":82},{},[],{"metadata":20077,"sys":20080,"fields":20085},{"tags":20078,"concepts":20079},[],[],{"space":20081,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":20083,"publishedVersion":62,"revision":44,"locale":29},{"sys":20082},{"type":12,"linkType":13,"id":14},{"sys":20084},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":20086},{"url":267,"details":20087,"fileName":273,"contentType":274},{"size":269,"image":20088},{"width":271,"height":272},{"sys":20090,"fields":20093},{"id":20091,"createdAt":20092},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":20094,"slug":20095,"articleIntro":20094,"category":20096},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[20097],{"metadata":20098,"sys":20101,"fields":20108},{"tags":20099,"concepts":20100},[],[],{"space":20102,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":20104,"publishedVersion":222,"revision":62,"contentType":20106,"locale":29},{"sys":20103},{"type":12,"linkType":13,"id":14},{"sys":20105},{"id":21,"type":12,"linkType":22},{"sys":20107},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":20109,"metaTitle":232,"metaDescription":233,"mainTitle":20110,"subtitle":252,"heroImage":20125,"ctaButton":275,"ctaLink":276},[231],{"data":20111,"content":20112,"nodeType":74},{},[20113,20119],{"data":20114,"content":20115,"nodeType":244},{},[20116],{"data":20117,"marks":20118,"value":243,"nodeType":82},{},[],{"data":20120,"content":20121,"nodeType":87},{},[20122],{"data":20123,"marks":20124,"value":251,"nodeType":82},{},[],{"metadata":20126,"sys":20129,"fields":20134},{"tags":20127,"concepts":20128},[],[],{"space":20130,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":20132,"publishedVersion":62,"revision":44,"locale":29},{"sys":20131},{"type":12,"linkType":13,"id":14},{"sys":20133},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":20135},{"url":267,"details":20136,"fileName":273,"contentType":274},{"size":269,"image":20137},{"width":271,"height":272},{"sys":20139,"fields":20142},{"id":20140,"createdAt":20141},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":20143,"slug":20144,"articleIntro":20143,"category":20145},"Compte 6237 - Publications","compte-6237-publications",[20146],{"metadata":20147,"sys":20150,"fields":20157},{"tags":20148,"concepts":20149},[],[],{"space":20151,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":20153,"publishedVersion":222,"revision":62,"contentType":20155,"locale":29},{"sys":20152},{"type":12,"linkType":13,"id":14},{"sys":20154},{"id":21,"type":12,"linkType":22},{"sys":20156},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":20158,"metaTitle":232,"metaDescription":233,"mainTitle":20159,"subtitle":252,"heroImage":20174,"ctaButton":275,"ctaLink":276},[231],{"data":20160,"content":20161,"nodeType":74},{},[20162,20168],{"data":20163,"content":20164,"nodeType":244},{},[20165],{"data":20166,"marks":20167,"value":243,"nodeType":82},{},[],{"data":20169,"content":20170,"nodeType":87},{},[20171],{"data":20172,"marks":20173,"value":251,"nodeType":82},{},[],{"metadata":20175,"sys":20178,"fields":20183},{"tags":20176,"concepts":20177},[],[],{"space":20179,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":20181,"publishedVersion":62,"revision":44,"locale":29},{"sys":20180},{"type":12,"linkType":13,"id":14},{"sys":20182},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":20184},{"url":267,"details":20185,"fileName":273,"contentType":274},{"size":269,"image":20186},{"width":271,"height":272},{"sys":20188,"fields":20191},{"id":20189,"createdAt":20190},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":20192,"slug":20193,"articleIntro":-1,"category":20194},"Compte 512 - Banques","compte-512-banques",[20195],{"metadata":20196,"sys":20199,"fields":20206},{"tags":20197,"concepts":20198},[],[],{"space":20200,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":20202,"publishedVersion":222,"revision":62,"contentType":20204,"locale":29},{"sys":20201},{"type":12,"linkType":13,"id":14},{"sys":20203},{"id":21,"type":12,"linkType":22},{"sys":20205},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":20207,"metaTitle":232,"metaDescription":233,"mainTitle":20208,"subtitle":252,"heroImage":20223,"ctaButton":275,"ctaLink":276},[231],{"data":20209,"content":20210,"nodeType":74},{},[20211,20217],{"data":20212,"content":20213,"nodeType":244},{},[20214],{"data":20215,"marks":20216,"value":243,"nodeType":82},{},[],{"data":20218,"content":20219,"nodeType":87},{},[20220],{"data":20221,"marks":20222,"value":251,"nodeType":82},{},[],{"metadata":20224,"sys":20227,"fields":20232},{"tags":20225,"concepts":20226},[],[],{"space":20228,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":20230,"publishedVersion":62,"revision":44,"locale":29},{"sys":20229},{"type":12,"linkType":13,"id":14},{"sys":20231},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":20233},{"url":267,"details":20234,"fileName":273,"contentType":274},{"size":269,"image":20235},{"width":271,"height":272},{"sys":20237,"fields":20240},{"id":20238,"createdAt":20239},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":20241,"slug":20242,"articleIntro":20241,"category":20243},"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",[20244],{"metadata":20245,"sys":20248,"fields":20255},{"tags":20246,"concepts":20247},[],[],{"space":20249,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":20251,"publishedVersion":222,"revision":62,"contentType":20253,"locale":29},{"sys":20250},{"type":12,"linkType":13,"id":14},{"sys":20252},{"id":21,"type":12,"linkType":22},{"sys":20254},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":20256,"metaTitle":232,"metaDescription":233,"mainTitle":20257,"subtitle":252,"heroImage":20272,"ctaButton":275,"ctaLink":276},[231],{"data":20258,"content":20259,"nodeType":74},{},[20260,20266],{"data":20261,"content":20262,"nodeType":244},{},[20263],{"data":20264,"marks":20265,"value":243,"nodeType":82},{},[],{"data":20267,"content":20268,"nodeType":87},{},[20269],{"data":20270,"marks":20271,"value":251,"nodeType":82},{},[],{"metadata":20273,"sys":20276,"fields":20281},{"tags":20274,"concepts":20275},[],[],{"space":20277,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":20279,"publishedVersion":62,"revision":44,"locale":29},{"sys":20278},{"type":12,"linkType":13,"id":14},{"sys":20280},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":20282},{"url":267,"details":20283,"fileName":273,"contentType":274},{"size":269,"image":20284},{"width":271,"height":272},{"sys":20286,"fields":20289},{"id":20287,"createdAt":20288},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":20290,"slug":20291,"articleIntro":20290,"category":20292},"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",[20293],{"metadata":20294,"sys":20297,"fields":20304},{"tags":20295,"concepts":20296},[],[],{"space":20298,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":20300,"publishedVersion":222,"revision":62,"contentType":20302,"locale":29},{"sys":20299},{"type":12,"linkType":13,"id":14},{"sys":20301},{"id":21,"type":12,"linkType":22},{"sys":20303},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":20305,"metaTitle":232,"metaDescription":233,"mainTitle":20306,"subtitle":252,"heroImage":20321,"ctaButton":275,"ctaLink":276},[231],{"data":20307,"content":20308,"nodeType":74},{},[20309,20315],{"data":20310,"content":20311,"nodeType":244},{},[20312],{"data":20313,"marks":20314,"value":243,"nodeType":82},{},[],{"data":20316,"content":20317,"nodeType":87},{},[20318],{"data":20319,"marks":20320,"value":251,"nodeType":82},{},[],{"metadata":20322,"sys":20325,"fields":20330},{"tags":20323,"concepts":20324},[],[],{"space":20326,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":20328,"publishedVersion":62,"revision":44,"locale":29},{"sys":20327},{"type":12,"linkType":13,"id":14},{"sys":20329},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":20331},{"url":267,"details":20332,"fileName":273,"contentType":274},{"size":269,"image":20333},{"width":271,"height":272},{"sys":20335,"fields":20338},{"id":20336,"createdAt":20337},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":20339,"slug":20340,"articleIntro":20339,"category":20341},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[20342],{"metadata":20343,"sys":20346,"fields":20353},{"tags":20344,"concepts":20345},[],[],{"space":20347,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":20349,"publishedVersion":222,"revision":62,"contentType":20351,"locale":29},{"sys":20348},{"type":12,"linkType":13,"id":14},{"sys":20350},{"id":21,"type":12,"linkType":22},{"sys":20352},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":20354,"metaTitle":232,"metaDescription":233,"mainTitle":20355,"subtitle":252,"heroImage":20370,"ctaButton":275,"ctaLink":276},[231],{"data":20356,"content":20357,"nodeType":74},{},[20358,20364],{"data":20359,"content":20360,"nodeType":244},{},[20361],{"data":20362,"marks":20363,"value":243,"nodeType":82},{},[],{"data":20365,"content":20366,"nodeType":87},{},[20367],{"data":20368,"marks":20369,"value":251,"nodeType":82},{},[],{"metadata":20371,"sys":20374,"fields":20379},{"tags":20372,"concepts":20373},[],[],{"space":20375,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":20377,"publishedVersion":62,"revision":44,"locale":29},{"sys":20376},{"type":12,"linkType":13,"id":14},{"sys":20378},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":20380},{"url":267,"details":20381,"fileName":273,"contentType":274},{"size":269,"image":20382},{"width":271,"height":272},{"sys":20384,"fields":20387},{"id":20385,"createdAt":20386},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":20388,"slug":20389,"articleIntro":20388,"category":20390},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[20391],{"metadata":20392,"sys":20395,"fields":20402},{"tags":20393,"concepts":20394},[],[],{"space":20396,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":20398,"publishedVersion":222,"revision":62,"contentType":20400,"locale":29},{"sys":20397},{"type":12,"linkType":13,"id":14},{"sys":20399},{"id":21,"type":12,"linkType":22},{"sys":20401},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":20403,"metaTitle":232,"metaDescription":233,"mainTitle":20404,"subtitle":252,"heroImage":20419,"ctaButton":275,"ctaLink":276},[231],{"data":20405,"content":20406,"nodeType":74},{},[20407,20413],{"data":20408,"content":20409,"nodeType":244},{},[20410],{"data":20411,"marks":20412,"value":243,"nodeType":82},{},[],{"data":20414,"content":20415,"nodeType":87},{},[20416],{"data":20417,"marks":20418,"value":251,"nodeType":82},{},[],{"metadata":20420,"sys":20423,"fields":20428},{"tags":20421,"concepts":20422},[],[],{"space":20424,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":20426,"publishedVersion":62,"revision":44,"locale":29},{"sys":20425},{"type":12,"linkType":13,"id":14},{"sys":20427},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":20429},{"url":267,"details":20430,"fileName":273,"contentType":274},{"size":269,"image":20431},{"width":271,"height":272},{"sys":20433,"fields":20436},{"id":20434,"createdAt":20435},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":20437,"slug":20438,"articleIntro":-1,"category":20439},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[20440],{"metadata":20441,"sys":20444,"fields":20451},{"tags":20442,"concepts":20443},[],[],{"space":20445,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":20447,"publishedVersion":222,"revision":62,"contentType":20449,"locale":29},{"sys":20446},{"type":12,"linkType":13,"id":14},{"sys":20448},{"id":21,"type":12,"linkType":22},{"sys":20450},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":20452,"metaTitle":232,"metaDescription":233,"mainTitle":20453,"subtitle":252,"heroImage":20468,"ctaButton":275,"ctaLink":276},[231],{"data":20454,"content":20455,"nodeType":74},{},[20456,20462],{"data":20457,"content":20458,"nodeType":244},{},[20459],{"data":20460,"marks":20461,"value":243,"nodeType":82},{},[],{"data":20463,"content":20464,"nodeType":87},{},[20465],{"data":20466,"marks":20467,"value":251,"nodeType":82},{},[],{"metadata":20469,"sys":20472,"fields":20477},{"tags":20470,"concepts":20471},[],[],{"space":20473,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":20475,"publishedVersion":62,"revision":44,"locale":29},{"sys":20474},{"type":12,"linkType":13,"id":14},{"sys":20476},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":20478},{"url":267,"details":20479,"fileName":273,"contentType":274},{"size":269,"image":20480},{"width":271,"height":272},{"sys":20482,"fields":20485},{"id":20483,"createdAt":20484},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":20486,"slug":20487,"articleIntro":20486,"category":20488},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[20489],{"metadata":20490,"sys":20493,"fields":20500},{"tags":20491,"concepts":20492},[],[],{"space":20494,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":20496,"publishedVersion":222,"revision":62,"contentType":20498,"locale":29},{"sys":20495},{"type":12,"linkType":13,"id":14},{"sys":20497},{"id":21,"type":12,"linkType":22},{"sys":20499},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":20501,"metaTitle":232,"metaDescription":233,"mainTitle":20502,"subtitle":252,"heroImage":20517,"ctaButton":275,"ctaLink":276},[231],{"data":20503,"content":20504,"nodeType":74},{},[20505,20511],{"data":20506,"content":20507,"nodeType":244},{},[20508],{"data":20509,"marks":20510,"value":243,"nodeType":82},{},[],{"data":20512,"content":20513,"nodeType":87},{},[20514],{"data":20515,"marks":20516,"value":251,"nodeType":82},{},[],{"metadata":20518,"sys":20521,"fields":20526},{"tags":20519,"concepts":20520},[],[],{"space":20522,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":20524,"publishedVersion":62,"revision":44,"locale":29},{"sys":20523},{"type":12,"linkType":13,"id":14},{"sys":20525},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":20527},{"url":267,"details":20528,"fileName":273,"contentType":274},{"size":269,"image":20529},{"width":271,"height":272},{"sys":20531,"fields":20533},{"id":20532,"createdAt":7785},"3I5KJd4shZBebKbC7AQxh7",{"title":20534,"slug":20535,"articleIntro":20534,"category":20536},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[20537],{"metadata":20538,"sys":20541,"fields":20548},{"tags":20539,"concepts":20540},[],[],{"space":20542,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":20544,"publishedVersion":222,"revision":62,"contentType":20546,"locale":29},{"sys":20543},{"type":12,"linkType":13,"id":14},{"sys":20545},{"id":21,"type":12,"linkType":22},{"sys":20547},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":20549,"metaTitle":232,"metaDescription":233,"mainTitle":20550,"subtitle":252,"heroImage":20565,"ctaButton":275,"ctaLink":276},[231],{"data":20551,"content":20552,"nodeType":74},{},[20553,20559],{"data":20554,"content":20555,"nodeType":244},{},[20556],{"data":20557,"marks":20558,"value":243,"nodeType":82},{},[],{"data":20560,"content":20561,"nodeType":87},{},[20562],{"data":20563,"marks":20564,"value":251,"nodeType":82},{},[],{"metadata":20566,"sys":20569,"fields":20574},{"tags":20567,"concepts":20568},[],[],{"space":20570,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":20572,"publishedVersion":62,"revision":44,"locale":29},{"sys":20571},{"type":12,"linkType":13,"id":14},{"sys":20573},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":20575},{"url":267,"details":20576,"fileName":273,"contentType":274},{"size":269,"image":20577},{"width":271,"height":272},{"sys":20579,"fields":20582},{"id":20580,"createdAt":20581},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":20583,"slug":20584,"articleIntro":20583,"category":20585},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[20586],{"metadata":20587,"sys":20590,"fields":20597},{"tags":20588,"concepts":20589},[],[],{"space":20591,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":20593,"publishedVersion":222,"revision":62,"contentType":20595,"locale":29},{"sys":20592},{"type":12,"linkType":13,"id":14},{"sys":20594},{"id":21,"type":12,"linkType":22},{"sys":20596},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":20598,"metaTitle":232,"metaDescription":233,"mainTitle":20599,"subtitle":252,"heroImage":20614,"ctaButton":275,"ctaLink":276},[231],{"data":20600,"content":20601,"nodeType":74},{},[20602,20608],{"data":20603,"content":20604,"nodeType":244},{},[20605],{"data":20606,"marks":20607,"value":243,"nodeType":82},{},[],{"data":20609,"content":20610,"nodeType":87},{},[20611],{"data":20612,"marks":20613,"value":251,"nodeType":82},{},[],{"metadata":20615,"sys":20618,"fields":20623},{"tags":20616,"concepts":20617},[],[],{"space":20619,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":20621,"publishedVersion":62,"revision":44,"locale":29},{"sys":20620},{"type":12,"linkType":13,"id":14},{"sys":20622},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":20624},{"url":267,"details":20625,"fileName":273,"contentType":274},{"size":269,"image":20626},{"width":271,"height":272},{"sys":20628,"fields":20631},{"id":20629,"createdAt":20630},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":20632,"slug":20633,"articleIntro":20632,"category":20634},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[20635],{"metadata":20636,"sys":20639,"fields":20646},{"tags":20637,"concepts":20638},[],[],{"space":20640,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":20642,"publishedVersion":222,"revision":62,"contentType":20644,"locale":29},{"sys":20641},{"type":12,"linkType":13,"id":14},{"sys":20643},{"id":21,"type":12,"linkType":22},{"sys":20645},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":20647,"metaTitle":232,"metaDescription":233,"mainTitle":20648,"subtitle":252,"heroImage":20663,"ctaButton":275,"ctaLink":276},[231],{"data":20649,"content":20650,"nodeType":74},{},[20651,20657],{"data":20652,"content":20653,"nodeType":244},{},[20654],{"data":20655,"marks":20656,"value":243,"nodeType":82},{},[],{"data":20658,"content":20659,"nodeType":87},{},[20660],{"data":20661,"marks":20662,"value":251,"nodeType":82},{},[],{"metadata":20664,"sys":20667,"fields":20672},{"tags":20665,"concepts":20666},[],[],{"space":20668,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":20670,"publishedVersion":62,"revision":44,"locale":29},{"sys":20669},{"type":12,"linkType":13,"id":14},{"sys":20671},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":20673},{"url":267,"details":20674,"fileName":273,"contentType":274},{"size":269,"image":20675},{"width":271,"height":272},{"sys":20677,"fields":20680},{"id":20678,"createdAt":20679},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":20681,"slug":20682,"articleIntro":20681,"category":20683},"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",[20684],{"metadata":20685,"sys":20688,"fields":20695},{"tags":20686,"concepts":20687},[],[],{"space":20689,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":20691,"publishedVersion":222,"revision":62,"contentType":20693,"locale":29},{"sys":20690},{"type":12,"linkType":13,"id":14},{"sys":20692},{"id":21,"type":12,"linkType":22},{"sys":20694},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":20696,"metaTitle":232,"metaDescription":233,"mainTitle":20697,"subtitle":252,"heroImage":20712,"ctaButton":275,"ctaLink":276},[231],{"data":20698,"content":20699,"nodeType":74},{},[20700,20706],{"data":20701,"content":20702,"nodeType":244},{},[20703],{"data":20704,"marks":20705,"value":243,"nodeType":82},{},[],{"data":20707,"content":20708,"nodeType":87},{},[20709],{"data":20710,"marks":20711,"value":251,"nodeType":82},{},[],{"metadata":20713,"sys":20716,"fields":20721},{"tags":20714,"concepts":20715},[],[],{"space":20717,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":20719,"publishedVersion":62,"revision":44,"locale":29},{"sys":20718},{"type":12,"linkType":13,"id":14},{"sys":20720},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":20722},{"url":267,"details":20723,"fileName":273,"contentType":274},{"size":269,"image":20724},{"width":271,"height":272},{"sys":20726,"fields":20729},{"id":20727,"createdAt":20728},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":20730,"slug":20731,"articleIntro":20730,"category":20732},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[20733],{"metadata":20734,"sys":20737,"fields":20744},{"tags":20735,"concepts":20736},[],[],{"space":20738,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":20740,"publishedVersion":222,"revision":62,"contentType":20742,"locale":29},{"sys":20739},{"type":12,"linkType":13,"id":14},{"sys":20741},{"id":21,"type":12,"linkType":22},{"sys":20743},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":20745,"metaTitle":232,"metaDescription":233,"mainTitle":20746,"subtitle":252,"heroImage":20761,"ctaButton":275,"ctaLink":276},[231],{"data":20747,"content":20748,"nodeType":74},{},[20749,20755],{"data":20750,"content":20751,"nodeType":244},{},[20752],{"data":20753,"marks":20754,"value":243,"nodeType":82},{},[],{"data":20756,"content":20757,"nodeType":87},{},[20758],{"data":20759,"marks":20760,"value":251,"nodeType":82},{},[],{"metadata":20762,"sys":20765,"fields":20770},{"tags":20763,"concepts":20764},[],[],{"space":20766,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":20768,"publishedVersion":62,"revision":44,"locale":29},{"sys":20767},{"type":12,"linkType":13,"id":14},{"sys":20769},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":20771},{"url":267,"details":20772,"fileName":273,"contentType":274},{"size":269,"image":20773},{"width":271,"height":272},{"sys":20775,"fields":20776},{"id":15,"createdAt":17},{"title":31,"slug":207,"articleIntro":31,"category":20777},[20778],{"metadata":20779,"sys":20782,"fields":20789},{"tags":20780,"concepts":20781},[],[],{"space":20783,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":20785,"publishedVersion":222,"revision":62,"contentType":20787,"locale":29},{"sys":20784},{"type":12,"linkType":13,"id":14},{"sys":20786},{"id":21,"type":12,"linkType":22},{"sys":20788},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":20790,"metaTitle":232,"metaDescription":233,"mainTitle":20791,"subtitle":252,"heroImage":20806,"ctaButton":275,"ctaLink":276},[231],{"data":20792,"content":20793,"nodeType":74},{},[20794,20800],{"data":20795,"content":20796,"nodeType":244},{},[20797],{"data":20798,"marks":20799,"value":243,"nodeType":82},{},[],{"data":20801,"content":20802,"nodeType":87},{},[20803],{"data":20804,"marks":20805,"value":251,"nodeType":82},{},[],{"metadata":20807,"sys":20810,"fields":20815},{"tags":20808,"concepts":20809},[],[],{"space":20811,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":20813,"publishedVersion":62,"revision":44,"locale":29},{"sys":20812},{"type":12,"linkType":13,"id":14},{"sys":20814},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":20816},{"url":267,"details":20817,"fileName":273,"contentType":274},{"size":269,"image":20818},{"width":271,"height":272},{"sys":20820,"fields":20823},{"id":20821,"createdAt":20822},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":20824,"slug":20825,"articleIntro":-1,"category":20826},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[20827],{"metadata":20828,"sys":20831,"fields":20838},{"tags":20829,"concepts":20830},[],[],{"space":20832,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":20834,"publishedVersion":222,"revision":62,"contentType":20836,"locale":29},{"sys":20833},{"type":12,"linkType":13,"id":14},{"sys":20835},{"id":21,"type":12,"linkType":22},{"sys":20837},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":20839,"metaTitle":232,"metaDescription":233,"mainTitle":20840,"subtitle":252,"heroImage":20855,"ctaButton":275,"ctaLink":276},[231],{"data":20841,"content":20842,"nodeType":74},{},[20843,20849],{"data":20844,"content":20845,"nodeType":244},{},[20846],{"data":20847,"marks":20848,"value":243,"nodeType":82},{},[],{"data":20850,"content":20851,"nodeType":87},{},[20852],{"data":20853,"marks":20854,"value":251,"nodeType":82},{},[],{"metadata":20856,"sys":20859,"fields":20864},{"tags":20857,"concepts":20858},[],[],{"space":20860,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":20862,"publishedVersion":62,"revision":44,"locale":29},{"sys":20861},{"type":12,"linkType":13,"id":14},{"sys":20863},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":20865},{"url":267,"details":20866,"fileName":273,"contentType":274},{"size":269,"image":20867},{"width":271,"height":272},{"sys":20869,"fields":20872},{"id":20870,"createdAt":20871},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":20873,"slug":20874,"articleIntro":20873,"category":20875},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[20876],{"metadata":20877,"sys":20880,"fields":20887},{"tags":20878,"concepts":20879},[],[],{"space":20881,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":20883,"publishedVersion":222,"revision":62,"contentType":20885,"locale":29},{"sys":20882},{"type":12,"linkType":13,"id":14},{"sys":20884},{"id":21,"type":12,"linkType":22},{"sys":20886},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":20888,"metaTitle":232,"metaDescription":233,"mainTitle":20889,"subtitle":252,"heroImage":20904,"ctaButton":275,"ctaLink":276},[231],{"data":20890,"content":20891,"nodeType":74},{},[20892,20898],{"data":20893,"content":20894,"nodeType":244},{},[20895],{"data":20896,"marks":20897,"value":243,"nodeType":82},{},[],{"data":20899,"content":20900,"nodeType":87},{},[20901],{"data":20902,"marks":20903,"value":251,"nodeType":82},{},[],{"metadata":20905,"sys":20908,"fields":20913},{"tags":20906,"concepts":20907},[],[],{"space":20909,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":20911,"publishedVersion":62,"revision":44,"locale":29},{"sys":20910},{"type":12,"linkType":13,"id":14},{"sys":20912},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":20914},{"url":267,"details":20915,"fileName":273,"contentType":274},{"size":269,"image":20916},{"width":271,"height":272},{"sys":20918,"fields":20921},{"id":20919,"createdAt":20920},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":20922,"slug":20923,"articleIntro":20922,"category":20924},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[20925],{"metadata":20926,"sys":20929,"fields":20936},{"tags":20927,"concepts":20928},[],[],{"space":20930,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":20932,"publishedVersion":222,"revision":62,"contentType":20934,"locale":29},{"sys":20931},{"type":12,"linkType":13,"id":14},{"sys":20933},{"id":21,"type":12,"linkType":22},{"sys":20935},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":20937,"metaTitle":232,"metaDescription":233,"mainTitle":20938,"subtitle":252,"heroImage":20953,"ctaButton":275,"ctaLink":276},[231],{"data":20939,"content":20940,"nodeType":74},{},[20941,20947],{"data":20942,"content":20943,"nodeType":244},{},[20944],{"data":20945,"marks":20946,"value":243,"nodeType":82},{},[],{"data":20948,"content":20949,"nodeType":87},{},[20950],{"data":20951,"marks":20952,"value":251,"nodeType":82},{},[],{"metadata":20954,"sys":20957,"fields":20962},{"tags":20955,"concepts":20956},[],[],{"space":20958,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":20960,"publishedVersion":62,"revision":44,"locale":29},{"sys":20959},{"type":12,"linkType":13,"id":14},{"sys":20961},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":20963},{"url":267,"details":20964,"fileName":273,"contentType":274},{"size":269,"image":20965},{"width":271,"height":272},{"sys":20967,"fields":20970},{"id":20968,"createdAt":20969},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":20971,"slug":20972,"articleIntro":20971,"category":20973},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[20974],{"metadata":20975,"sys":20978,"fields":20985},{"tags":20976,"concepts":20977},[],[],{"space":20979,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":20981,"publishedVersion":222,"revision":62,"contentType":20983,"locale":29},{"sys":20980},{"type":12,"linkType":13,"id":14},{"sys":20982},{"id":21,"type":12,"linkType":22},{"sys":20984},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":20986,"metaTitle":232,"metaDescription":233,"mainTitle":20987,"subtitle":252,"heroImage":21002,"ctaButton":275,"ctaLink":276},[231],{"data":20988,"content":20989,"nodeType":74},{},[20990,20996],{"data":20991,"content":20992,"nodeType":244},{},[20993],{"data":20994,"marks":20995,"value":243,"nodeType":82},{},[],{"data":20997,"content":20998,"nodeType":87},{},[20999],{"data":21000,"marks":21001,"value":251,"nodeType":82},{},[],{"metadata":21003,"sys":21006,"fields":21011},{"tags":21004,"concepts":21005},[],[],{"space":21007,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":21009,"publishedVersion":62,"revision":44,"locale":29},{"sys":21008},{"type":12,"linkType":13,"id":14},{"sys":21010},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":21012},{"url":267,"details":21013,"fileName":273,"contentType":274},{"size":269,"image":21014},{"width":271,"height":272},{"sys":21016,"fields":21019},{"id":21017,"createdAt":21018},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":21020,"slug":21021,"articleIntro":21020,"category":21022},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[21023],{"metadata":21024,"sys":21027,"fields":21034},{"tags":21025,"concepts":21026},[],[],{"space":21028,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":21030,"publishedVersion":222,"revision":62,"contentType":21032,"locale":29},{"sys":21029},{"type":12,"linkType":13,"id":14},{"sys":21031},{"id":21,"type":12,"linkType":22},{"sys":21033},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":21035,"metaTitle":232,"metaDescription":233,"mainTitle":21036,"subtitle":252,"heroImage":21051,"ctaButton":275,"ctaLink":276},[231],{"data":21037,"content":21038,"nodeType":74},{},[21039,21045],{"data":21040,"content":21041,"nodeType":244},{},[21042],{"data":21043,"marks":21044,"value":243,"nodeType":82},{},[],{"data":21046,"content":21047,"nodeType":87},{},[21048],{"data":21049,"marks":21050,"value":251,"nodeType":82},{},[],{"metadata":21052,"sys":21055,"fields":21060},{"tags":21053,"concepts":21054},[],[],{"space":21056,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":21058,"publishedVersion":62,"revision":44,"locale":29},{"sys":21057},{"type":12,"linkType":13,"id":14},{"sys":21059},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":21061},{"url":267,"details":21062,"fileName":273,"contentType":274},{"size":269,"image":21063},{"width":271,"height":272},{"sys":21065,"fields":21068},{"id":21066,"createdAt":21067},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":21069,"slug":21070,"articleIntro":21069,"category":21071},"274 - Prêts","compte-274-prets",[21072],{"metadata":21073,"sys":21076,"fields":21083},{"tags":21074,"concepts":21075},[],[],{"space":21077,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":21079,"publishedVersion":222,"revision":62,"contentType":21081,"locale":29},{"sys":21078},{"type":12,"linkType":13,"id":14},{"sys":21080},{"id":21,"type":12,"linkType":22},{"sys":21082},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":21084,"metaTitle":232,"metaDescription":233,"mainTitle":21085,"subtitle":252,"heroImage":21100,"ctaButton":275,"ctaLink":276},[231],{"data":21086,"content":21087,"nodeType":74},{},[21088,21094],{"data":21089,"content":21090,"nodeType":244},{},[21091],{"data":21092,"marks":21093,"value":243,"nodeType":82},{},[],{"data":21095,"content":21096,"nodeType":87},{},[21097],{"data":21098,"marks":21099,"value":251,"nodeType":82},{},[],{"metadata":21101,"sys":21104,"fields":21109},{"tags":21102,"concepts":21103},[],[],{"space":21105,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":21107,"publishedVersion":62,"revision":44,"locale":29},{"sys":21106},{"type":12,"linkType":13,"id":14},{"sys":21108},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":21110},{"url":267,"details":21111,"fileName":273,"contentType":274},{"size":269,"image":21112},{"width":271,"height":272},{"sys":21114,"fields":21117},{"id":21115,"createdAt":21116},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":21118,"slug":21119,"articleIntro":21120,"category":21121},"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.",[21122],{"metadata":21123,"sys":21126,"fields":21133},{"tags":21124,"concepts":21125},[],[],{"space":21127,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":21129,"publishedVersion":222,"revision":62,"contentType":21131,"locale":29},{"sys":21128},{"type":12,"linkType":13,"id":14},{"sys":21130},{"id":21,"type":12,"linkType":22},{"sys":21132},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":21134,"metaTitle":232,"metaDescription":233,"mainTitle":21135,"subtitle":252,"heroImage":21150,"ctaButton":275,"ctaLink":276},[231],{"data":21136,"content":21137,"nodeType":74},{},[21138,21144],{"data":21139,"content":21140,"nodeType":244},{},[21141],{"data":21142,"marks":21143,"value":243,"nodeType":82},{},[],{"data":21145,"content":21146,"nodeType":87},{},[21147],{"data":21148,"marks":21149,"value":251,"nodeType":82},{},[],{"metadata":21151,"sys":21154,"fields":21159},{"tags":21152,"concepts":21153},[],[],{"space":21155,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":21157,"publishedVersion":62,"revision":44,"locale":29},{"sys":21156},{"type":12,"linkType":13,"id":14},{"sys":21158},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":21160},{"url":267,"details":21161,"fileName":273,"contentType":274},{"size":269,"image":21162},{"width":271,"height":272},{"sys":21164,"fields":21167},{"id":21165,"createdAt":21166},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":21168,"slug":21169,"articleIntro":21170,"category":21171},"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. ",[21172],{"metadata":21173,"sys":21176,"fields":21183},{"tags":21174,"concepts":21175},[],[],{"space":21177,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":21179,"publishedVersion":222,"revision":62,"contentType":21181,"locale":29},{"sys":21178},{"type":12,"linkType":13,"id":14},{"sys":21180},{"id":21,"type":12,"linkType":22},{"sys":21182},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":21184,"metaTitle":232,"metaDescription":233,"mainTitle":21185,"subtitle":252,"heroImage":21200,"ctaButton":275,"ctaLink":276},[231],{"data":21186,"content":21187,"nodeType":74},{},[21188,21194],{"data":21189,"content":21190,"nodeType":244},{},[21191],{"data":21192,"marks":21193,"value":243,"nodeType":82},{},[],{"data":21195,"content":21196,"nodeType":87},{},[21197],{"data":21198,"marks":21199,"value":251,"nodeType":82},{},[],{"metadata":21201,"sys":21204,"fields":21209},{"tags":21202,"concepts":21203},[],[],{"space":21205,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":21207,"publishedVersion":62,"revision":44,"locale":29},{"sys":21206},{"type":12,"linkType":13,"id":14},{"sys":21208},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":21210},{"url":267,"details":21211,"fileName":273,"contentType":274},{"size":269,"image":21212},{"width":271,"height":272},{"sys":21214,"fields":21217},{"id":21215,"createdAt":21216},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":21218,"slug":21219,"articleIntro":21218,"category":21220},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[21221],{"metadata":21222,"sys":21225,"fields":21232},{"tags":21223,"concepts":21224},[],[],{"space":21226,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":21228,"publishedVersion":222,"revision":62,"contentType":21230,"locale":29},{"sys":21227},{"type":12,"linkType":13,"id":14},{"sys":21229},{"id":21,"type":12,"linkType":22},{"sys":21231},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":21233,"metaTitle":232,"metaDescription":233,"mainTitle":21234,"subtitle":252,"heroImage":21249,"ctaButton":275,"ctaLink":276},[231],{"data":21235,"content":21236,"nodeType":74},{},[21237,21243],{"data":21238,"content":21239,"nodeType":244},{},[21240],{"data":21241,"marks":21242,"value":243,"nodeType":82},{},[],{"data":21244,"content":21245,"nodeType":87},{},[21246],{"data":21247,"marks":21248,"value":251,"nodeType":82},{},[],{"metadata":21250,"sys":21253,"fields":21258},{"tags":21251,"concepts":21252},[],[],{"space":21254,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":21256,"publishedVersion":62,"revision":44,"locale":29},{"sys":21255},{"type":12,"linkType":13,"id":14},{"sys":21257},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":21259},{"url":267,"details":21260,"fileName":273,"contentType":274},{"size":269,"image":21261},{"width":271,"height":272},{"sys":21263,"fields":21266},{"id":21264,"createdAt":21265},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":21267,"slug":21268,"articleIntro":21267,"category":21269},"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",[21270],{"metadata":21271,"sys":21274,"fields":21281},{"tags":21272,"concepts":21273},[],[],{"space":21275,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":21277,"publishedVersion":222,"revision":62,"contentType":21279,"locale":29},{"sys":21276},{"type":12,"linkType":13,"id":14},{"sys":21278},{"id":21,"type":12,"linkType":22},{"sys":21280},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":21282,"metaTitle":232,"metaDescription":233,"mainTitle":21283,"subtitle":252,"heroImage":21298,"ctaButton":275,"ctaLink":276},[231],{"data":21284,"content":21285,"nodeType":74},{},[21286,21292],{"data":21287,"content":21288,"nodeType":244},{},[21289],{"data":21290,"marks":21291,"value":243,"nodeType":82},{},[],{"data":21293,"content":21294,"nodeType":87},{},[21295],{"data":21296,"marks":21297,"value":251,"nodeType":82},{},[],{"metadata":21299,"sys":21302,"fields":21307},{"tags":21300,"concepts":21301},[],[],{"space":21303,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":21305,"publishedVersion":62,"revision":44,"locale":29},{"sys":21304},{"type":12,"linkType":13,"id":14},{"sys":21306},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":21308},{"url":267,"details":21309,"fileName":273,"contentType":274},{"size":269,"image":21310},{"width":271,"height":272},{"sys":21312,"fields":21315},{"id":21313,"createdAt":21314},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":21316,"slug":21317,"articleIntro":21316,"category":21318},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[21319],{"metadata":21320,"sys":21323,"fields":21330},{"tags":21321,"concepts":21322},[],[],{"space":21324,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":21326,"publishedVersion":222,"revision":62,"contentType":21328,"locale":29},{"sys":21325},{"type":12,"linkType":13,"id":14},{"sys":21327},{"id":21,"type":12,"linkType":22},{"sys":21329},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":21331,"metaTitle":232,"metaDescription":233,"mainTitle":21332,"subtitle":252,"heroImage":21347,"ctaButton":275,"ctaLink":276},[231],{"data":21333,"content":21334,"nodeType":74},{},[21335,21341],{"data":21336,"content":21337,"nodeType":244},{},[21338],{"data":21339,"marks":21340,"value":243,"nodeType":82},{},[],{"data":21342,"content":21343,"nodeType":87},{},[21344],{"data":21345,"marks":21346,"value":251,"nodeType":82},{},[],{"metadata":21348,"sys":21351,"fields":21356},{"tags":21349,"concepts":21350},[],[],{"space":21352,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":21354,"publishedVersion":62,"revision":44,"locale":29},{"sys":21353},{"type":12,"linkType":13,"id":14},{"sys":21355},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":21357},{"url":267,"details":21358,"fileName":273,"contentType":274},{"size":269,"image":21359},{"width":271,"height":272},{"sys":21361,"fields":21364},{"id":21362,"createdAt":21363},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":21365,"slug":21366,"articleIntro":21365,"category":21367},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[21368],{"metadata":21369,"sys":21372,"fields":21379},{"tags":21370,"concepts":21371},[],[],{"space":21373,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":21375,"publishedVersion":222,"revision":62,"contentType":21377,"locale":29},{"sys":21374},{"type":12,"linkType":13,"id":14},{"sys":21376},{"id":21,"type":12,"linkType":22},{"sys":21378},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":21380,"metaTitle":232,"metaDescription":233,"mainTitle":21381,"subtitle":252,"heroImage":21396,"ctaButton":275,"ctaLink":276},[231],{"data":21382,"content":21383,"nodeType":74},{},[21384,21390],{"data":21385,"content":21386,"nodeType":244},{},[21387],{"data":21388,"marks":21389,"value":243,"nodeType":82},{},[],{"data":21391,"content":21392,"nodeType":87},{},[21393],{"data":21394,"marks":21395,"value":251,"nodeType":82},{},[],{"metadata":21397,"sys":21400,"fields":21405},{"tags":21398,"concepts":21399},[],[],{"space":21401,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":21403,"publishedVersion":62,"revision":44,"locale":29},{"sys":21402},{"type":12,"linkType":13,"id":14},{"sys":21404},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":21406},{"url":267,"details":21407,"fileName":273,"contentType":274},{"size":269,"image":21408},{"width":271,"height":272},{"sys":21410,"fields":21413},{"id":21411,"createdAt":21412},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":21414,"slug":21415,"articleIntro":21414,"category":21416},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[21417],{"metadata":21418,"sys":21421,"fields":21428},{"tags":21419,"concepts":21420},[],[],{"space":21422,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":21424,"publishedVersion":222,"revision":62,"contentType":21426,"locale":29},{"sys":21423},{"type":12,"linkType":13,"id":14},{"sys":21425},{"id":21,"type":12,"linkType":22},{"sys":21427},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":21429,"metaTitle":232,"metaDescription":233,"mainTitle":21430,"subtitle":252,"heroImage":21445,"ctaButton":275,"ctaLink":276},[231],{"data":21431,"content":21432,"nodeType":74},{},[21433,21439],{"data":21434,"content":21435,"nodeType":244},{},[21436],{"data":21437,"marks":21438,"value":243,"nodeType":82},{},[],{"data":21440,"content":21441,"nodeType":87},{},[21442],{"data":21443,"marks":21444,"value":251,"nodeType":82},{},[],{"metadata":21446,"sys":21449,"fields":21454},{"tags":21447,"concepts":21448},[],[],{"space":21450,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":21452,"publishedVersion":62,"revision":44,"locale":29},{"sys":21451},{"type":12,"linkType":13,"id":14},{"sys":21453},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":21455},{"url":267,"details":21456,"fileName":273,"contentType":274},{"size":269,"image":21457},{"width":271,"height":272},{"sys":21459,"fields":21462},{"id":21460,"createdAt":21461},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":21463,"slug":21464,"articleIntro":21463,"category":21465},"506 - Obligations","compte-506-obligations",[21466],{"metadata":21467,"sys":21470,"fields":21477},{"tags":21468,"concepts":21469},[],[],{"space":21471,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":21473,"publishedVersion":222,"revision":62,"contentType":21475,"locale":29},{"sys":21472},{"type":12,"linkType":13,"id":14},{"sys":21474},{"id":21,"type":12,"linkType":22},{"sys":21476},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":21478,"metaTitle":232,"metaDescription":233,"mainTitle":21479,"subtitle":252,"heroImage":21494,"ctaButton":275,"ctaLink":276},[231],{"data":21480,"content":21481,"nodeType":74},{},[21482,21488],{"data":21483,"content":21484,"nodeType":244},{},[21485],{"data":21486,"marks":21487,"value":243,"nodeType":82},{},[],{"data":21489,"content":21490,"nodeType":87},{},[21491],{"data":21492,"marks":21493,"value":251,"nodeType":82},{},[],{"metadata":21495,"sys":21498,"fields":21503},{"tags":21496,"concepts":21497},[],[],{"space":21499,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":21501,"publishedVersion":62,"revision":44,"locale":29},{"sys":21500},{"type":12,"linkType":13,"id":14},{"sys":21502},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":21504},{"url":267,"details":21505,"fileName":273,"contentType":274},{"size":269,"image":21506},{"width":271,"height":272},{"sys":21508,"fields":21511},{"id":21509,"createdAt":21510},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":21512,"slug":21513,"articleIntro":-1,"category":21514},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[21515],{"metadata":21516,"sys":21519,"fields":21526},{"tags":21517,"concepts":21518},[],[],{"space":21520,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":21522,"publishedVersion":222,"revision":62,"contentType":21524,"locale":29},{"sys":21521},{"type":12,"linkType":13,"id":14},{"sys":21523},{"id":21,"type":12,"linkType":22},{"sys":21525},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":21527,"metaTitle":232,"metaDescription":233,"mainTitle":21528,"subtitle":252,"heroImage":21543,"ctaButton":275,"ctaLink":276},[231],{"data":21529,"content":21530,"nodeType":74},{},[21531,21537],{"data":21532,"content":21533,"nodeType":244},{},[21534],{"data":21535,"marks":21536,"value":243,"nodeType":82},{},[],{"data":21538,"content":21539,"nodeType":87},{},[21540],{"data":21541,"marks":21542,"value":251,"nodeType":82},{},[],{"metadata":21544,"sys":21547,"fields":21552},{"tags":21545,"concepts":21546},[],[],{"space":21548,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":21550,"publishedVersion":62,"revision":44,"locale":29},{"sys":21549},{"type":12,"linkType":13,"id":14},{"sys":21551},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":21553},{"url":267,"details":21554,"fileName":273,"contentType":274},{"size":269,"image":21555},{"width":271,"height":272},{"sys":21557,"fields":21560},{"id":21558,"createdAt":21559},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":21561,"slug":21562,"articleIntro":21561,"category":21563},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[21564],{"metadata":21565,"sys":21568,"fields":21575},{"tags":21566,"concepts":21567},[],[],{"space":21569,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":21571,"publishedVersion":222,"revision":62,"contentType":21573,"locale":29},{"sys":21570},{"type":12,"linkType":13,"id":14},{"sys":21572},{"id":21,"type":12,"linkType":22},{"sys":21574},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":21576,"metaTitle":232,"metaDescription":233,"mainTitle":21577,"subtitle":252,"heroImage":21592,"ctaButton":275,"ctaLink":276},[231],{"data":21578,"content":21579,"nodeType":74},{},[21580,21586],{"data":21581,"content":21582,"nodeType":244},{},[21583],{"data":21584,"marks":21585,"value":243,"nodeType":82},{},[],{"data":21587,"content":21588,"nodeType":87},{},[21589],{"data":21590,"marks":21591,"value":251,"nodeType":82},{},[],{"metadata":21593,"sys":21596,"fields":21601},{"tags":21594,"concepts":21595},[],[],{"space":21597,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":21599,"publishedVersion":62,"revision":44,"locale":29},{"sys":21598},{"type":12,"linkType":13,"id":14},{"sys":21600},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":21602},{"url":267,"details":21603,"fileName":273,"contentType":274},{"size":269,"image":21604},{"width":271,"height":272},{"sys":21606,"fields":21609},{"id":21607,"createdAt":21608},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":21610,"slug":21611,"articleIntro":21610,"category":21612},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[21613],{"metadata":21614,"sys":21617,"fields":21624},{"tags":21615,"concepts":21616},[],[],{"space":21618,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":21620,"publishedVersion":222,"revision":62,"contentType":21622,"locale":29},{"sys":21619},{"type":12,"linkType":13,"id":14},{"sys":21621},{"id":21,"type":12,"linkType":22},{"sys":21623},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":21625,"metaTitle":232,"metaDescription":233,"mainTitle":21626,"subtitle":252,"heroImage":21641,"ctaButton":275,"ctaLink":276},[231],{"data":21627,"content":21628,"nodeType":74},{},[21629,21635],{"data":21630,"content":21631,"nodeType":244},{},[21632],{"data":21633,"marks":21634,"value":243,"nodeType":82},{},[],{"data":21636,"content":21637,"nodeType":87},{},[21638],{"data":21639,"marks":21640,"value":251,"nodeType":82},{},[],{"metadata":21642,"sys":21645,"fields":21650},{"tags":21643,"concepts":21644},[],[],{"space":21646,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":21648,"publishedVersion":62,"revision":44,"locale":29},{"sys":21647},{"type":12,"linkType":13,"id":14},{"sys":21649},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":21651},{"url":267,"details":21652,"fileName":273,"contentType":274},{"size":269,"image":21653},{"width":271,"height":272},{"sys":21655,"fields":21658},{"id":21656,"createdAt":21657},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":21659,"slug":21660,"articleIntro":-1,"category":21661},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[21662],{"metadata":21663,"sys":21666,"fields":21673},{"tags":21664,"concepts":21665},[],[],{"space":21667,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":21669,"publishedVersion":222,"revision":62,"contentType":21671,"locale":29},{"sys":21668},{"type":12,"linkType":13,"id":14},{"sys":21670},{"id":21,"type":12,"linkType":22},{"sys":21672},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":21674,"metaTitle":232,"metaDescription":233,"mainTitle":21675,"subtitle":252,"heroImage":21690,"ctaButton":275,"ctaLink":276},[231],{"data":21676,"content":21677,"nodeType":74},{},[21678,21684],{"data":21679,"content":21680,"nodeType":244},{},[21681],{"data":21682,"marks":21683,"value":243,"nodeType":82},{},[],{"data":21685,"content":21686,"nodeType":87},{},[21687],{"data":21688,"marks":21689,"value":251,"nodeType":82},{},[],{"metadata":21691,"sys":21694,"fields":21699},{"tags":21692,"concepts":21693},[],[],{"space":21695,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":21697,"publishedVersion":62,"revision":44,"locale":29},{"sys":21696},{"type":12,"linkType":13,"id":14},{"sys":21698},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":21700},{"url":267,"details":21701,"fileName":273,"contentType":274},{"size":269,"image":21702},{"width":271,"height":272},{"sys":21704,"fields":21707},{"id":21705,"createdAt":21706},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":21708,"slug":21709,"articleIntro":-1,"category":21710},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[21711],{"metadata":21712,"sys":21715,"fields":21722},{"tags":21713,"concepts":21714},[],[],{"space":21716,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":21718,"publishedVersion":222,"revision":62,"contentType":21720,"locale":29},{"sys":21717},{"type":12,"linkType":13,"id":14},{"sys":21719},{"id":21,"type":12,"linkType":22},{"sys":21721},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":21723,"metaTitle":232,"metaDescription":233,"mainTitle":21724,"subtitle":252,"heroImage":21739,"ctaButton":275,"ctaLink":276},[231],{"data":21725,"content":21726,"nodeType":74},{},[21727,21733],{"data":21728,"content":21729,"nodeType":244},{},[21730],{"data":21731,"marks":21732,"value":243,"nodeType":82},{},[],{"data":21734,"content":21735,"nodeType":87},{},[21736],{"data":21737,"marks":21738,"value":251,"nodeType":82},{},[],{"metadata":21740,"sys":21743,"fields":21748},{"tags":21741,"concepts":21742},[],[],{"space":21744,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":21746,"publishedVersion":62,"revision":44,"locale":29},{"sys":21745},{"type":12,"linkType":13,"id":14},{"sys":21747},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":21749},{"url":267,"details":21750,"fileName":273,"contentType":274},{"size":269,"image":21751},{"width":271,"height":272},{"sys":21753,"fields":21756},{"id":21754,"createdAt":21755},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":21757,"slug":21758,"articleIntro":21757,"category":21759},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[21760],{"metadata":21761,"sys":21764,"fields":21771},{"tags":21762,"concepts":21763},[],[],{"space":21765,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":21767,"publishedVersion":222,"revision":62,"contentType":21769,"locale":29},{"sys":21766},{"type":12,"linkType":13,"id":14},{"sys":21768},{"id":21,"type":12,"linkType":22},{"sys":21770},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":21772,"metaTitle":232,"metaDescription":233,"mainTitle":21773,"subtitle":252,"heroImage":21788,"ctaButton":275,"ctaLink":276},[231],{"data":21774,"content":21775,"nodeType":74},{},[21776,21782],{"data":21777,"content":21778,"nodeType":244},{},[21779],{"data":21780,"marks":21781,"value":243,"nodeType":82},{},[],{"data":21783,"content":21784,"nodeType":87},{},[21785],{"data":21786,"marks":21787,"value":251,"nodeType":82},{},[],{"metadata":21789,"sys":21792,"fields":21797},{"tags":21790,"concepts":21791},[],[],{"space":21793,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":21795,"publishedVersion":62,"revision":44,"locale":29},{"sys":21794},{"type":12,"linkType":13,"id":14},{"sys":21796},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":21798},{"url":267,"details":21799,"fileName":273,"contentType":274},{"size":269,"image":21800},{"width":271,"height":272},{"sys":21802,"fields":21805},{"id":21803,"createdAt":21804},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":21806,"slug":21807,"articleIntro":-1,"category":21808},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[21809],{"metadata":21810,"sys":21813,"fields":21820},{"tags":21811,"concepts":21812},[],[],{"space":21814,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":21816,"publishedVersion":222,"revision":62,"contentType":21818,"locale":29},{"sys":21815},{"type":12,"linkType":13,"id":14},{"sys":21817},{"id":21,"type":12,"linkType":22},{"sys":21819},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":21821,"metaTitle":232,"metaDescription":233,"mainTitle":21822,"subtitle":252,"heroImage":21837,"ctaButton":275,"ctaLink":276},[231],{"data":21823,"content":21824,"nodeType":74},{},[21825,21831],{"data":21826,"content":21827,"nodeType":244},{},[21828],{"data":21829,"marks":21830,"value":243,"nodeType":82},{},[],{"data":21832,"content":21833,"nodeType":87},{},[21834],{"data":21835,"marks":21836,"value":251,"nodeType":82},{},[],{"metadata":21838,"sys":21841,"fields":21846},{"tags":21839,"concepts":21840},[],[],{"space":21842,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":21844,"publishedVersion":62,"revision":44,"locale":29},{"sys":21843},{"type":12,"linkType":13,"id":14},{"sys":21845},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":21847},{"url":267,"details":21848,"fileName":273,"contentType":274},{"size":269,"image":21849},{"width":271,"height":272},{"sys":21851,"fields":21854},{"id":21852,"createdAt":21853},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":21855,"slug":21856,"articleIntro":21855,"category":21857},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[21858],{"metadata":21859,"sys":21862,"fields":21869},{"tags":21860,"concepts":21861},[],[],{"space":21863,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":21865,"publishedVersion":222,"revision":62,"contentType":21867,"locale":29},{"sys":21864},{"type":12,"linkType":13,"id":14},{"sys":21866},{"id":21,"type":12,"linkType":22},{"sys":21868},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":21870,"metaTitle":232,"metaDescription":233,"mainTitle":21871,"subtitle":252,"heroImage":21886,"ctaButton":275,"ctaLink":276},[231],{"data":21872,"content":21873,"nodeType":74},{},[21874,21880],{"data":21875,"content":21876,"nodeType":244},{},[21877],{"data":21878,"marks":21879,"value":243,"nodeType":82},{},[],{"data":21881,"content":21882,"nodeType":87},{},[21883],{"data":21884,"marks":21885,"value":251,"nodeType":82},{},[],{"metadata":21887,"sys":21890,"fields":21895},{"tags":21888,"concepts":21889},[],[],{"space":21891,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":21893,"publishedVersion":62,"revision":44,"locale":29},{"sys":21892},{"type":12,"linkType":13,"id":14},{"sys":21894},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":21896},{"url":267,"details":21897,"fileName":273,"contentType":274},{"size":269,"image":21898},{"width":271,"height":272},{"sys":21900,"fields":21903},{"id":21901,"createdAt":21902},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":21904,"slug":21905,"articleIntro":21904,"category":21906},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[21907],{"metadata":21908,"sys":21911,"fields":21918},{"tags":21909,"concepts":21910},[],[],{"space":21912,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":21914,"publishedVersion":222,"revision":62,"contentType":21916,"locale":29},{"sys":21913},{"type":12,"linkType":13,"id":14},{"sys":21915},{"id":21,"type":12,"linkType":22},{"sys":21917},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":21919,"metaTitle":232,"metaDescription":233,"mainTitle":21920,"subtitle":252,"heroImage":21935,"ctaButton":275,"ctaLink":276},[231],{"data":21921,"content":21922,"nodeType":74},{},[21923,21929],{"data":21924,"content":21925,"nodeType":244},{},[21926],{"data":21927,"marks":21928,"value":243,"nodeType":82},{},[],{"data":21930,"content":21931,"nodeType":87},{},[21932],{"data":21933,"marks":21934,"value":251,"nodeType":82},{},[],{"metadata":21936,"sys":21939,"fields":21944},{"tags":21937,"concepts":21938},[],[],{"space":21940,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":21942,"publishedVersion":62,"revision":44,"locale":29},{"sys":21941},{"type":12,"linkType":13,"id":14},{"sys":21943},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":21945},{"url":267,"details":21946,"fileName":273,"contentType":274},{"size":269,"image":21947},{"width":271,"height":272},{"sys":21949,"fields":21951},{"id":21950,"createdAt":17985},"2faZxRvPQhG6UiwkwOCQNY",{"title":21952,"slug":21953,"articleIntro":21952,"category":21954},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[21955],{"metadata":21956,"sys":21959,"fields":21966},{"tags":21957,"concepts":21958},[],[],{"space":21960,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":21962,"publishedVersion":222,"revision":62,"contentType":21964,"locale":29},{"sys":21961},{"type":12,"linkType":13,"id":14},{"sys":21963},{"id":21,"type":12,"linkType":22},{"sys":21965},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":21967,"metaTitle":232,"metaDescription":233,"mainTitle":21968,"subtitle":252,"heroImage":21983,"ctaButton":275,"ctaLink":276},[231],{"data":21969,"content":21970,"nodeType":74},{},[21971,21977],{"data":21972,"content":21973,"nodeType":244},{},[21974],{"data":21975,"marks":21976,"value":243,"nodeType":82},{},[],{"data":21978,"content":21979,"nodeType":87},{},[21980],{"data":21981,"marks":21982,"value":251,"nodeType":82},{},[],{"metadata":21984,"sys":21987,"fields":21992},{"tags":21985,"concepts":21986},[],[],{"space":21988,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":21990,"publishedVersion":62,"revision":44,"locale":29},{"sys":21989},{"type":12,"linkType":13,"id":14},{"sys":21991},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":21993},{"url":267,"details":21994,"fileName":273,"contentType":274},{"size":269,"image":21995},{"width":271,"height":272},{"sys":21997,"fields":22000},{"id":21998,"createdAt":21999},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":22001,"slug":22002,"articleIntro":22001,"category":22003},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[22004],{"metadata":22005,"sys":22008,"fields":22015},{"tags":22006,"concepts":22007},[],[],{"space":22009,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":22011,"publishedVersion":222,"revision":62,"contentType":22013,"locale":29},{"sys":22010},{"type":12,"linkType":13,"id":14},{"sys":22012},{"id":21,"type":12,"linkType":22},{"sys":22014},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":22016,"metaTitle":232,"metaDescription":233,"mainTitle":22017,"subtitle":252,"heroImage":22032,"ctaButton":275,"ctaLink":276},[231],{"data":22018,"content":22019,"nodeType":74},{},[22020,22026],{"data":22021,"content":22022,"nodeType":244},{},[22023],{"data":22024,"marks":22025,"value":243,"nodeType":82},{},[],{"data":22027,"content":22028,"nodeType":87},{},[22029],{"data":22030,"marks":22031,"value":251,"nodeType":82},{},[],{"metadata":22033,"sys":22036,"fields":22041},{"tags":22034,"concepts":22035},[],[],{"space":22037,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":22039,"publishedVersion":62,"revision":44,"locale":29},{"sys":22038},{"type":12,"linkType":13,"id":14},{"sys":22040},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":22042},{"url":267,"details":22043,"fileName":273,"contentType":274},{"size":269,"image":22044},{"width":271,"height":272},{"sys":22046,"fields":22048},{"id":22047,"createdAt":13375},"6d75pXRLLY65vQhQ8x00pr",{"title":22049,"slug":22050,"articleIntro":22049,"category":22051},"355 - Produits finis","compte-355-produits-finis",[22052],{"metadata":22053,"sys":22056,"fields":22063},{"tags":22054,"concepts":22055},[],[],{"space":22057,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":22059,"publishedVersion":222,"revision":62,"contentType":22061,"locale":29},{"sys":22058},{"type":12,"linkType":13,"id":14},{"sys":22060},{"id":21,"type":12,"linkType":22},{"sys":22062},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":22064,"metaTitle":232,"metaDescription":233,"mainTitle":22065,"subtitle":252,"heroImage":22080,"ctaButton":275,"ctaLink":276},[231],{"data":22066,"content":22067,"nodeType":74},{},[22068,22074],{"data":22069,"content":22070,"nodeType":244},{},[22071],{"data":22072,"marks":22073,"value":243,"nodeType":82},{},[],{"data":22075,"content":22076,"nodeType":87},{},[22077],{"data":22078,"marks":22079,"value":251,"nodeType":82},{},[],{"metadata":22081,"sys":22084,"fields":22089},{"tags":22082,"concepts":22083},[],[],{"space":22085,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":22087,"publishedVersion":62,"revision":44,"locale":29},{"sys":22086},{"type":12,"linkType":13,"id":14},{"sys":22088},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":22090},{"url":267,"details":22091,"fileName":273,"contentType":274},{"size":269,"image":22092},{"width":271,"height":272},{"sys":22094,"fields":22097},{"id":22095,"createdAt":22096},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":22098,"slug":22099,"articleIntro":22098,"category":22100},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[22101],{"metadata":22102,"sys":22105,"fields":22112},{"tags":22103,"concepts":22104},[],[],{"space":22106,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":22108,"publishedVersion":222,"revision":62,"contentType":22110,"locale":29},{"sys":22107},{"type":12,"linkType":13,"id":14},{"sys":22109},{"id":21,"type":12,"linkType":22},{"sys":22111},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":22113,"metaTitle":232,"metaDescription":233,"mainTitle":22114,"subtitle":252,"heroImage":22129,"ctaButton":275,"ctaLink":276},[231],{"data":22115,"content":22116,"nodeType":74},{},[22117,22123],{"data":22118,"content":22119,"nodeType":244},{},[22120],{"data":22121,"marks":22122,"value":243,"nodeType":82},{},[],{"data":22124,"content":22125,"nodeType":87},{},[22126],{"data":22127,"marks":22128,"value":251,"nodeType":82},{},[],{"metadata":22130,"sys":22133,"fields":22138},{"tags":22131,"concepts":22132},[],[],{"space":22134,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":22136,"publishedVersion":62,"revision":44,"locale":29},{"sys":22135},{"type":12,"linkType":13,"id":14},{"sys":22137},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":22139},{"url":267,"details":22140,"fileName":273,"contentType":274},{"size":269,"image":22141},{"width":271,"height":272},{"sys":22143,"fields":22146},{"id":22144,"createdAt":22145},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":22147,"slug":22148,"articleIntro":-1,"category":22149},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[22150],{"metadata":22151,"sys":22154,"fields":22161},{"tags":22152,"concepts":22153},[],[],{"space":22155,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":22157,"publishedVersion":222,"revision":62,"contentType":22159,"locale":29},{"sys":22156},{"type":12,"linkType":13,"id":14},{"sys":22158},{"id":21,"type":12,"linkType":22},{"sys":22160},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":22162,"metaTitle":232,"metaDescription":233,"mainTitle":22163,"subtitle":252,"heroImage":22178,"ctaButton":275,"ctaLink":276},[231],{"data":22164,"content":22165,"nodeType":74},{},[22166,22172],{"data":22167,"content":22168,"nodeType":244},{},[22169],{"data":22170,"marks":22171,"value":243,"nodeType":82},{},[],{"data":22173,"content":22174,"nodeType":87},{},[22175],{"data":22176,"marks":22177,"value":251,"nodeType":82},{},[],{"metadata":22179,"sys":22182,"fields":22187},{"tags":22180,"concepts":22181},[],[],{"space":22183,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":22185,"publishedVersion":62,"revision":44,"locale":29},{"sys":22184},{"type":12,"linkType":13,"id":14},{"sys":22186},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":22188},{"url":267,"details":22189,"fileName":273,"contentType":274},{"size":269,"image":22190},{"width":271,"height":272},{"sys":22192,"fields":22195},{"id":22193,"createdAt":22194},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":22196,"slug":22197,"articleIntro":22196,"category":22198},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[22199],{"metadata":22200,"sys":22203,"fields":22210},{"tags":22201,"concepts":22202},[],[],{"space":22204,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":22206,"publishedVersion":222,"revision":62,"contentType":22208,"locale":29},{"sys":22205},{"type":12,"linkType":13,"id":14},{"sys":22207},{"id":21,"type":12,"linkType":22},{"sys":22209},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":22211,"metaTitle":232,"metaDescription":233,"mainTitle":22212,"subtitle":252,"heroImage":22227,"ctaButton":275,"ctaLink":276},[231],{"data":22213,"content":22214,"nodeType":74},{},[22215,22221],{"data":22216,"content":22217,"nodeType":244},{},[22218],{"data":22219,"marks":22220,"value":243,"nodeType":82},{},[],{"data":22222,"content":22223,"nodeType":87},{},[22224],{"data":22225,"marks":22226,"value":251,"nodeType":82},{},[],{"metadata":22228,"sys":22231,"fields":22236},{"tags":22229,"concepts":22230},[],[],{"space":22232,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":22234,"publishedVersion":62,"revision":44,"locale":29},{"sys":22233},{"type":12,"linkType":13,"id":14},{"sys":22235},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":22237},{"url":267,"details":22238,"fileName":273,"contentType":274},{"size":269,"image":22239},{"width":271,"height":272},{"sys":22241,"fields":22244},{"id":22242,"createdAt":22243},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":22245,"slug":22246,"articleIntro":22245,"category":22247},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[22248],{"metadata":22249,"sys":22252,"fields":22259},{"tags":22250,"concepts":22251},[],[],{"space":22253,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":22255,"publishedVersion":222,"revision":62,"contentType":22257,"locale":29},{"sys":22254},{"type":12,"linkType":13,"id":14},{"sys":22256},{"id":21,"type":12,"linkType":22},{"sys":22258},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":22260,"metaTitle":232,"metaDescription":233,"mainTitle":22261,"subtitle":252,"heroImage":22276,"ctaButton":275,"ctaLink":276},[231],{"data":22262,"content":22263,"nodeType":74},{},[22264,22270],{"data":22265,"content":22266,"nodeType":244},{},[22267],{"data":22268,"marks":22269,"value":243,"nodeType":82},{},[],{"data":22271,"content":22272,"nodeType":87},{},[22273],{"data":22274,"marks":22275,"value":251,"nodeType":82},{},[],{"metadata":22277,"sys":22280,"fields":22285},{"tags":22278,"concepts":22279},[],[],{"space":22281,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":22283,"publishedVersion":62,"revision":44,"locale":29},{"sys":22282},{"type":12,"linkType":13,"id":14},{"sys":22284},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":22286},{"url":267,"details":22287,"fileName":273,"contentType":274},{"size":269,"image":22288},{"width":271,"height":272},{"sys":22290,"fields":22293},{"id":22291,"createdAt":22292},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":22294,"slug":22295,"articleIntro":-1,"category":22296},"Compte 6257 - Réceptions","compte-6257-receptions",[22297],{"metadata":22298,"sys":22301,"fields":22308},{"tags":22299,"concepts":22300},[],[],{"space":22302,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":22304,"publishedVersion":222,"revision":62,"contentType":22306,"locale":29},{"sys":22303},{"type":12,"linkType":13,"id":14},{"sys":22305},{"id":21,"type":12,"linkType":22},{"sys":22307},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":22309,"metaTitle":232,"metaDescription":233,"mainTitle":22310,"subtitle":252,"heroImage":22325,"ctaButton":275,"ctaLink":276},[231],{"data":22311,"content":22312,"nodeType":74},{},[22313,22319],{"data":22314,"content":22315,"nodeType":244},{},[22316],{"data":22317,"marks":22318,"value":243,"nodeType":82},{},[],{"data":22320,"content":22321,"nodeType":87},{},[22322],{"data":22323,"marks":22324,"value":251,"nodeType":82},{},[],{"metadata":22326,"sys":22329,"fields":22334},{"tags":22327,"concepts":22328},[],[],{"space":22330,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":22332,"publishedVersion":62,"revision":44,"locale":29},{"sys":22331},{"type":12,"linkType":13,"id":14},{"sys":22333},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":22335},{"url":267,"details":22336,"fileName":273,"contentType":274},{"size":269,"image":22337},{"width":271,"height":272},{"sys":22339,"fields":22342},{"id":22340,"createdAt":22341},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":22343,"slug":22344,"articleIntro":-1,"category":22345},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[22346],{"metadata":22347,"sys":22350,"fields":22357},{"tags":22348,"concepts":22349},[],[],{"space":22351,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":22353,"publishedVersion":222,"revision":62,"contentType":22355,"locale":29},{"sys":22352},{"type":12,"linkType":13,"id":14},{"sys":22354},{"id":21,"type":12,"linkType":22},{"sys":22356},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":22358,"metaTitle":232,"metaDescription":233,"mainTitle":22359,"subtitle":252,"heroImage":22374,"ctaButton":275,"ctaLink":276},[231],{"data":22360,"content":22361,"nodeType":74},{},[22362,22368],{"data":22363,"content":22364,"nodeType":244},{},[22365],{"data":22366,"marks":22367,"value":243,"nodeType":82},{},[],{"data":22369,"content":22370,"nodeType":87},{},[22371],{"data":22372,"marks":22373,"value":251,"nodeType":82},{},[],{"metadata":22375,"sys":22378,"fields":22383},{"tags":22376,"concepts":22377},[],[],{"space":22379,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":22381,"publishedVersion":62,"revision":44,"locale":29},{"sys":22380},{"type":12,"linkType":13,"id":14},{"sys":22382},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":22384},{"url":267,"details":22385,"fileName":273,"contentType":274},{"size":269,"image":22386},{"width":271,"height":272},{"sys":22388,"fields":22391},{"id":22389,"createdAt":22390},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":22392,"slug":22393,"articleIntro":22392,"category":22394},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[22395],{"metadata":22396,"sys":22399,"fields":22406},{"tags":22397,"concepts":22398},[],[],{"space":22400,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":22402,"publishedVersion":222,"revision":62,"contentType":22404,"locale":29},{"sys":22401},{"type":12,"linkType":13,"id":14},{"sys":22403},{"id":21,"type":12,"linkType":22},{"sys":22405},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":22407,"metaTitle":232,"metaDescription":233,"mainTitle":22408,"subtitle":252,"heroImage":22423,"ctaButton":275,"ctaLink":276},[231],{"data":22409,"content":22410,"nodeType":74},{},[22411,22417],{"data":22412,"content":22413,"nodeType":244},{},[22414],{"data":22415,"marks":22416,"value":243,"nodeType":82},{},[],{"data":22418,"content":22419,"nodeType":87},{},[22420],{"data":22421,"marks":22422,"value":251,"nodeType":82},{},[],{"metadata":22424,"sys":22427,"fields":22432},{"tags":22425,"concepts":22426},[],[],{"space":22428,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":22430,"publishedVersion":62,"revision":44,"locale":29},{"sys":22429},{"type":12,"linkType":13,"id":14},{"sys":22431},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":22433},{"url":267,"details":22434,"fileName":273,"contentType":274},{"size":269,"image":22435},{"width":271,"height":272},{"sys":22437,"fields":22440},{"id":22438,"createdAt":22439},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":22441,"slug":22442,"articleIntro":-1,"category":22443},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[22444],{"metadata":22445,"sys":22448,"fields":22455},{"tags":22446,"concepts":22447},[],[],{"space":22449,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":22451,"publishedVersion":222,"revision":62,"contentType":22453,"locale":29},{"sys":22450},{"type":12,"linkType":13,"id":14},{"sys":22452},{"id":21,"type":12,"linkType":22},{"sys":22454},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":22456,"metaTitle":232,"metaDescription":233,"mainTitle":22457,"subtitle":252,"heroImage":22472,"ctaButton":275,"ctaLink":276},[231],{"data":22458,"content":22459,"nodeType":74},{},[22460,22466],{"data":22461,"content":22462,"nodeType":244},{},[22463],{"data":22464,"marks":22465,"value":243,"nodeType":82},{},[],{"data":22467,"content":22468,"nodeType":87},{},[22469],{"data":22470,"marks":22471,"value":251,"nodeType":82},{},[],{"metadata":22473,"sys":22476,"fields":22481},{"tags":22474,"concepts":22475},[],[],{"space":22477,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":22479,"publishedVersion":62,"revision":44,"locale":29},{"sys":22478},{"type":12,"linkType":13,"id":14},{"sys":22480},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":22482},{"url":267,"details":22483,"fileName":273,"contentType":274},{"size":269,"image":22484},{"width":271,"height":272},{"sys":22486,"fields":22489},{"id":22487,"createdAt":22488},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":22490,"slug":22491,"articleIntro":22490,"category":22492},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[22493],{"metadata":22494,"sys":22497,"fields":22504},{"tags":22495,"concepts":22496},[],[],{"space":22498,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":22500,"publishedVersion":222,"revision":62,"contentType":22502,"locale":29},{"sys":22499},{"type":12,"linkType":13,"id":14},{"sys":22501},{"id":21,"type":12,"linkType":22},{"sys":22503},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":22505,"metaTitle":232,"metaDescription":233,"mainTitle":22506,"subtitle":252,"heroImage":22521,"ctaButton":275,"ctaLink":276},[231],{"data":22507,"content":22508,"nodeType":74},{},[22509,22515],{"data":22510,"content":22511,"nodeType":244},{},[22512],{"data":22513,"marks":22514,"value":243,"nodeType":82},{},[],{"data":22516,"content":22517,"nodeType":87},{},[22518],{"data":22519,"marks":22520,"value":251,"nodeType":82},{},[],{"metadata":22522,"sys":22525,"fields":22530},{"tags":22523,"concepts":22524},[],[],{"space":22526,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":22528,"publishedVersion":62,"revision":44,"locale":29},{"sys":22527},{"type":12,"linkType":13,"id":14},{"sys":22529},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":22531},{"url":267,"details":22532,"fileName":273,"contentType":274},{"size":269,"image":22533},{"width":271,"height":272},{"sys":22535,"fields":22538},{"id":22536,"createdAt":22537},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":22539,"slug":22540,"articleIntro":22539,"category":22541},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[22542],{"metadata":22543,"sys":22546,"fields":22553},{"tags":22544,"concepts":22545},[],[],{"space":22547,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":22549,"publishedVersion":222,"revision":62,"contentType":22551,"locale":29},{"sys":22548},{"type":12,"linkType":13,"id":14},{"sys":22550},{"id":21,"type":12,"linkType":22},{"sys":22552},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":22554,"metaTitle":232,"metaDescription":233,"mainTitle":22555,"subtitle":252,"heroImage":22570,"ctaButton":275,"ctaLink":276},[231],{"data":22556,"content":22557,"nodeType":74},{},[22558,22564],{"data":22559,"content":22560,"nodeType":244},{},[22561],{"data":22562,"marks":22563,"value":243,"nodeType":82},{},[],{"data":22565,"content":22566,"nodeType":87},{},[22567],{"data":22568,"marks":22569,"value":251,"nodeType":82},{},[],{"metadata":22571,"sys":22574,"fields":22579},{"tags":22572,"concepts":22573},[],[],{"space":22575,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":22577,"publishedVersion":62,"revision":44,"locale":29},{"sys":22576},{"type":12,"linkType":13,"id":14},{"sys":22578},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":22580},{"url":267,"details":22581,"fileName":273,"contentType":274},{"size":269,"image":22582},{"width":271,"height":272},{"sys":22584,"fields":22587},{"id":22585,"createdAt":22586},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":22588,"slug":22589,"articleIntro":22588,"category":22590},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[22591],{"metadata":22592,"sys":22595,"fields":22602},{"tags":22593,"concepts":22594},[],[],{"space":22596,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":22598,"publishedVersion":222,"revision":62,"contentType":22600,"locale":29},{"sys":22597},{"type":12,"linkType":13,"id":14},{"sys":22599},{"id":21,"type":12,"linkType":22},{"sys":22601},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":22603,"metaTitle":232,"metaDescription":233,"mainTitle":22604,"subtitle":252,"heroImage":22619,"ctaButton":275,"ctaLink":276},[231],{"data":22605,"content":22606,"nodeType":74},{},[22607,22613],{"data":22608,"content":22609,"nodeType":244},{},[22610],{"data":22611,"marks":22612,"value":243,"nodeType":82},{},[],{"data":22614,"content":22615,"nodeType":87},{},[22616],{"data":22617,"marks":22618,"value":251,"nodeType":82},{},[],{"metadata":22620,"sys":22623,"fields":22628},{"tags":22621,"concepts":22622},[],[],{"space":22624,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":22626,"publishedVersion":62,"revision":44,"locale":29},{"sys":22625},{"type":12,"linkType":13,"id":14},{"sys":22627},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":22629},{"url":267,"details":22630,"fileName":273,"contentType":274},{"size":269,"image":22631},{"width":271,"height":272},{"sys":22633,"fields":22636},{"id":22634,"createdAt":22635},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":22637,"slug":22638,"articleIntro":22637,"category":22639},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[22640],{"metadata":22641,"sys":22644,"fields":22651},{"tags":22642,"concepts":22643},[],[],{"space":22645,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":22647,"publishedVersion":222,"revision":62,"contentType":22649,"locale":29},{"sys":22646},{"type":12,"linkType":13,"id":14},{"sys":22648},{"id":21,"type":12,"linkType":22},{"sys":22650},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":22652,"metaTitle":232,"metaDescription":233,"mainTitle":22653,"subtitle":252,"heroImage":22668,"ctaButton":275,"ctaLink":276},[231],{"data":22654,"content":22655,"nodeType":74},{},[22656,22662],{"data":22657,"content":22658,"nodeType":244},{},[22659],{"data":22660,"marks":22661,"value":243,"nodeType":82},{},[],{"data":22663,"content":22664,"nodeType":87},{},[22665],{"data":22666,"marks":22667,"value":251,"nodeType":82},{},[],{"metadata":22669,"sys":22672,"fields":22677},{"tags":22670,"concepts":22671},[],[],{"space":22673,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":22675,"publishedVersion":62,"revision":44,"locale":29},{"sys":22674},{"type":12,"linkType":13,"id":14},{"sys":22676},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":22678},{"url":267,"details":22679,"fileName":273,"contentType":274},{"size":269,"image":22680},{"width":271,"height":272},{"sys":22682,"fields":22685},{"id":22683,"createdAt":22684},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":22686,"slug":22687,"articleIntro":-1,"category":22688},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[22689],{"metadata":22690,"sys":22693,"fields":22700},{"tags":22691,"concepts":22692},[],[],{"space":22694,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":22696,"publishedVersion":222,"revision":62,"contentType":22698,"locale":29},{"sys":22695},{"type":12,"linkType":13,"id":14},{"sys":22697},{"id":21,"type":12,"linkType":22},{"sys":22699},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":22701,"metaTitle":232,"metaDescription":233,"mainTitle":22702,"subtitle":252,"heroImage":22717,"ctaButton":275,"ctaLink":276},[231],{"data":22703,"content":22704,"nodeType":74},{},[22705,22711],{"data":22706,"content":22707,"nodeType":244},{},[22708],{"data":22709,"marks":22710,"value":243,"nodeType":82},{},[],{"data":22712,"content":22713,"nodeType":87},{},[22714],{"data":22715,"marks":22716,"value":251,"nodeType":82},{},[],{"metadata":22718,"sys":22721,"fields":22726},{"tags":22719,"concepts":22720},[],[],{"space":22722,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":22724,"publishedVersion":62,"revision":44,"locale":29},{"sys":22723},{"type":12,"linkType":13,"id":14},{"sys":22725},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":22727},{"url":267,"details":22728,"fileName":273,"contentType":274},{"size":269,"image":22729},{"width":271,"height":272},{"sys":22731,"fields":22734},{"id":22732,"createdAt":22733},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":22735,"slug":22736,"articleIntro":-1,"category":22737},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[22738],{"metadata":22739,"sys":22742,"fields":22749},{"tags":22740,"concepts":22741},[],[],{"space":22743,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":22745,"publishedVersion":222,"revision":62,"contentType":22747,"locale":29},{"sys":22744},{"type":12,"linkType":13,"id":14},{"sys":22746},{"id":21,"type":12,"linkType":22},{"sys":22748},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":22750,"metaTitle":232,"metaDescription":233,"mainTitle":22751,"subtitle":252,"heroImage":22766,"ctaButton":275,"ctaLink":276},[231],{"data":22752,"content":22753,"nodeType":74},{},[22754,22760],{"data":22755,"content":22756,"nodeType":244},{},[22757],{"data":22758,"marks":22759,"value":243,"nodeType":82},{},[],{"data":22761,"content":22762,"nodeType":87},{},[22763],{"data":22764,"marks":22765,"value":251,"nodeType":82},{},[],{"metadata":22767,"sys":22770,"fields":22775},{"tags":22768,"concepts":22769},[],[],{"space":22771,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":22773,"publishedVersion":62,"revision":44,"locale":29},{"sys":22772},{"type":12,"linkType":13,"id":14},{"sys":22774},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":22776},{"url":267,"details":22777,"fileName":273,"contentType":274},{"size":269,"image":22778},{"width":271,"height":272},{"sys":22780,"fields":22783},{"id":22781,"createdAt":22782},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":22784,"slug":22785,"articleIntro":22784,"category":22786},"Compte 451 - Groupe","compte-451-groupe",[22787],{"metadata":22788,"sys":22791,"fields":22798},{"tags":22789,"concepts":22790},[],[],{"space":22792,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":22794,"publishedVersion":222,"revision":62,"contentType":22796,"locale":29},{"sys":22793},{"type":12,"linkType":13,"id":14},{"sys":22795},{"id":21,"type":12,"linkType":22},{"sys":22797},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":22799,"metaTitle":232,"metaDescription":233,"mainTitle":22800,"subtitle":252,"heroImage":22815,"ctaButton":275,"ctaLink":276},[231],{"data":22801,"content":22802,"nodeType":74},{},[22803,22809],{"data":22804,"content":22805,"nodeType":244},{},[22806],{"data":22807,"marks":22808,"value":243,"nodeType":82},{},[],{"data":22810,"content":22811,"nodeType":87},{},[22812],{"data":22813,"marks":22814,"value":251,"nodeType":82},{},[],{"metadata":22816,"sys":22819,"fields":22824},{"tags":22817,"concepts":22818},[],[],{"space":22820,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":22822,"publishedVersion":62,"revision":44,"locale":29},{"sys":22821},{"type":12,"linkType":13,"id":14},{"sys":22823},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":22825},{"url":267,"details":22826,"fileName":273,"contentType":274},{"size":269,"image":22827},{"width":271,"height":272},{"sys":22829,"fields":22832},{"id":22830,"createdAt":22831},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":22833,"slug":22834,"articleIntro":22833,"category":22835},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[22836],{"metadata":22837,"sys":22840,"fields":22847},{"tags":22838,"concepts":22839},[],[],{"space":22841,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":22843,"publishedVersion":222,"revision":62,"contentType":22845,"locale":29},{"sys":22842},{"type":12,"linkType":13,"id":14},{"sys":22844},{"id":21,"type":12,"linkType":22},{"sys":22846},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":22848,"metaTitle":232,"metaDescription":233,"mainTitle":22849,"subtitle":252,"heroImage":22864,"ctaButton":275,"ctaLink":276},[231],{"data":22850,"content":22851,"nodeType":74},{},[22852,22858],{"data":22853,"content":22854,"nodeType":244},{},[22855],{"data":22856,"marks":22857,"value":243,"nodeType":82},{},[],{"data":22859,"content":22860,"nodeType":87},{},[22861],{"data":22862,"marks":22863,"value":251,"nodeType":82},{},[],{"metadata":22865,"sys":22868,"fields":22873},{"tags":22866,"concepts":22867},[],[],{"space":22869,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":22871,"publishedVersion":62,"revision":44,"locale":29},{"sys":22870},{"type":12,"linkType":13,"id":14},{"sys":22872},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":22874},{"url":267,"details":22875,"fileName":273,"contentType":274},{"size":269,"image":22876},{"width":271,"height":272},{"sys":22878,"fields":22881},{"id":22879,"createdAt":22880},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":22882,"slug":22883,"articleIntro":22882,"category":22884},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[22885],{"metadata":22886,"sys":22889,"fields":22896},{"tags":22887,"concepts":22888},[],[],{"space":22890,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":22892,"publishedVersion":222,"revision":62,"contentType":22894,"locale":29},{"sys":22891},{"type":12,"linkType":13,"id":14},{"sys":22893},{"id":21,"type":12,"linkType":22},{"sys":22895},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":22897,"metaTitle":232,"metaDescription":233,"mainTitle":22898,"subtitle":252,"heroImage":22913,"ctaButton":275,"ctaLink":276},[231],{"data":22899,"content":22900,"nodeType":74},{},[22901,22907],{"data":22902,"content":22903,"nodeType":244},{},[22904],{"data":22905,"marks":22906,"value":243,"nodeType":82},{},[],{"data":22908,"content":22909,"nodeType":87},{},[22910],{"data":22911,"marks":22912,"value":251,"nodeType":82},{},[],{"metadata":22914,"sys":22917,"fields":22922},{"tags":22915,"concepts":22916},[],[],{"space":22918,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":22920,"publishedVersion":62,"revision":44,"locale":29},{"sys":22919},{"type":12,"linkType":13,"id":14},{"sys":22921},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":22923},{"url":267,"details":22924,"fileName":273,"contentType":274},{"size":269,"image":22925},{"width":271,"height":272},{"sys":22927,"fields":22930},{"id":22928,"createdAt":22929},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":22931,"slug":22932,"articleIntro":22931,"category":22933},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[22934],{"metadata":22935,"sys":22938,"fields":22945},{"tags":22936,"concepts":22937},[],[],{"space":22939,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":22941,"publishedVersion":222,"revision":62,"contentType":22943,"locale":29},{"sys":22940},{"type":12,"linkType":13,"id":14},{"sys":22942},{"id":21,"type":12,"linkType":22},{"sys":22944},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":22946,"metaTitle":232,"metaDescription":233,"mainTitle":22947,"subtitle":252,"heroImage":22962,"ctaButton":275,"ctaLink":276},[231],{"data":22948,"content":22949,"nodeType":74},{},[22950,22956],{"data":22951,"content":22952,"nodeType":244},{},[22953],{"data":22954,"marks":22955,"value":243,"nodeType":82},{},[],{"data":22957,"content":22958,"nodeType":87},{},[22959],{"data":22960,"marks":22961,"value":251,"nodeType":82},{},[],{"metadata":22963,"sys":22966,"fields":22971},{"tags":22964,"concepts":22965},[],[],{"space":22967,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":22969,"publishedVersion":62,"revision":44,"locale":29},{"sys":22968},{"type":12,"linkType":13,"id":14},{"sys":22970},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":22972},{"url":267,"details":22973,"fileName":273,"contentType":274},{"size":269,"image":22974},{"width":271,"height":272},{"sys":22976,"fields":22979},{"id":22977,"createdAt":22978},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":22980,"slug":22981,"articleIntro":22980,"category":22982},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[22983],{"metadata":22984,"sys":22987,"fields":22994},{"tags":22985,"concepts":22986},[],[],{"space":22988,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":22990,"publishedVersion":222,"revision":62,"contentType":22992,"locale":29},{"sys":22989},{"type":12,"linkType":13,"id":14},{"sys":22991},{"id":21,"type":12,"linkType":22},{"sys":22993},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":22995,"metaTitle":232,"metaDescription":233,"mainTitle":22996,"subtitle":252,"heroImage":23011,"ctaButton":275,"ctaLink":276},[231],{"data":22997,"content":22998,"nodeType":74},{},[22999,23005],{"data":23000,"content":23001,"nodeType":244},{},[23002],{"data":23003,"marks":23004,"value":243,"nodeType":82},{},[],{"data":23006,"content":23007,"nodeType":87},{},[23008],{"data":23009,"marks":23010,"value":251,"nodeType":82},{},[],{"metadata":23012,"sys":23015,"fields":23020},{"tags":23013,"concepts":23014},[],[],{"space":23016,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":23018,"publishedVersion":62,"revision":44,"locale":29},{"sys":23017},{"type":12,"linkType":13,"id":14},{"sys":23019},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":23021},{"url":267,"details":23022,"fileName":273,"contentType":274},{"size":269,"image":23023},{"width":271,"height":272},{"sys":23025,"fields":23028},{"id":23026,"createdAt":23027},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":23029,"slug":23030,"articleIntro":23029,"category":23031},"472 - Comptes d'attente","compte-472-comptes-d-attente",[23032],{"metadata":23033,"sys":23036,"fields":23043},{"tags":23034,"concepts":23035},[],[],{"space":23037,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":23039,"publishedVersion":222,"revision":62,"contentType":23041,"locale":29},{"sys":23038},{"type":12,"linkType":13,"id":14},{"sys":23040},{"id":21,"type":12,"linkType":22},{"sys":23042},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":23044,"metaTitle":232,"metaDescription":233,"mainTitle":23045,"subtitle":252,"heroImage":23060,"ctaButton":275,"ctaLink":276},[231],{"data":23046,"content":23047,"nodeType":74},{},[23048,23054],{"data":23049,"content":23050,"nodeType":244},{},[23051],{"data":23052,"marks":23053,"value":243,"nodeType":82},{},[],{"data":23055,"content":23056,"nodeType":87},{},[23057],{"data":23058,"marks":23059,"value":251,"nodeType":82},{},[],{"metadata":23061,"sys":23064,"fields":23069},{"tags":23062,"concepts":23063},[],[],{"space":23065,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":23067,"publishedVersion":62,"revision":44,"locale":29},{"sys":23066},{"type":12,"linkType":13,"id":14},{"sys":23068},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":23070},{"url":267,"details":23071,"fileName":273,"contentType":274},{"size":269,"image":23072},{"width":271,"height":272},{"sys":23074,"fields":23077},{"id":23075,"createdAt":23076},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":23078,"slug":23079,"articleIntro":23078,"category":23080},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[23081],{"metadata":23082,"sys":23085,"fields":23092},{"tags":23083,"concepts":23084},[],[],{"space":23086,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":23088,"publishedVersion":222,"revision":62,"contentType":23090,"locale":29},{"sys":23087},{"type":12,"linkType":13,"id":14},{"sys":23089},{"id":21,"type":12,"linkType":22},{"sys":23091},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":23093,"metaTitle":232,"metaDescription":233,"mainTitle":23094,"subtitle":252,"heroImage":23109,"ctaButton":275,"ctaLink":276},[231],{"data":23095,"content":23096,"nodeType":74},{},[23097,23103],{"data":23098,"content":23099,"nodeType":244},{},[23100],{"data":23101,"marks":23102,"value":243,"nodeType":82},{},[],{"data":23104,"content":23105,"nodeType":87},{},[23106],{"data":23107,"marks":23108,"value":251,"nodeType":82},{},[],{"metadata":23110,"sys":23113,"fields":23118},{"tags":23111,"concepts":23112},[],[],{"space":23114,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":23116,"publishedVersion":62,"revision":44,"locale":29},{"sys":23115},{"type":12,"linkType":13,"id":14},{"sys":23117},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":23119},{"url":267,"details":23120,"fileName":273,"contentType":274},{"size":269,"image":23121},{"width":271,"height":272},{"sys":23123,"fields":23126},{"id":23124,"createdAt":23125},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":23127,"slug":23128,"articleIntro":23127,"category":23129},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[23130],{"metadata":23131,"sys":23134,"fields":23141},{"tags":23132,"concepts":23133},[],[],{"space":23135,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":23137,"publishedVersion":222,"revision":62,"contentType":23139,"locale":29},{"sys":23136},{"type":12,"linkType":13,"id":14},{"sys":23138},{"id":21,"type":12,"linkType":22},{"sys":23140},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":23142,"metaTitle":232,"metaDescription":233,"mainTitle":23143,"subtitle":252,"heroImage":23158,"ctaButton":275,"ctaLink":276},[231],{"data":23144,"content":23145,"nodeType":74},{},[23146,23152],{"data":23147,"content":23148,"nodeType":244},{},[23149],{"data":23150,"marks":23151,"value":243,"nodeType":82},{},[],{"data":23153,"content":23154,"nodeType":87},{},[23155],{"data":23156,"marks":23157,"value":251,"nodeType":82},{},[],{"metadata":23159,"sys":23162,"fields":23167},{"tags":23160,"concepts":23161},[],[],{"space":23163,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":23165,"publishedVersion":62,"revision":44,"locale":29},{"sys":23164},{"type":12,"linkType":13,"id":14},{"sys":23166},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":23168},{"url":267,"details":23169,"fileName":273,"contentType":274},{"size":269,"image":23170},{"width":271,"height":272},{"sys":23172,"fields":23175},{"id":23173,"createdAt":23174},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":23176,"slug":23177,"articleIntro":23176,"category":23178},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[23179],{"metadata":23180,"sys":23183,"fields":23190},{"tags":23181,"concepts":23182},[],[],{"space":23184,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":23186,"publishedVersion":222,"revision":62,"contentType":23188,"locale":29},{"sys":23185},{"type":12,"linkType":13,"id":14},{"sys":23187},{"id":21,"type":12,"linkType":22},{"sys":23189},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":23191,"metaTitle":232,"metaDescription":233,"mainTitle":23192,"subtitle":252,"heroImage":23207,"ctaButton":275,"ctaLink":276},[231],{"data":23193,"content":23194,"nodeType":74},{},[23195,23201],{"data":23196,"content":23197,"nodeType":244},{},[23198],{"data":23199,"marks":23200,"value":243,"nodeType":82},{},[],{"data":23202,"content":23203,"nodeType":87},{},[23204],{"data":23205,"marks":23206,"value":251,"nodeType":82},{},[],{"metadata":23208,"sys":23211,"fields":23216},{"tags":23209,"concepts":23210},[],[],{"space":23212,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":23214,"publishedVersion":62,"revision":44,"locale":29},{"sys":23213},{"type":12,"linkType":13,"id":14},{"sys":23215},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":23217},{"url":267,"details":23218,"fileName":273,"contentType":274},{"size":269,"image":23219},{"width":271,"height":272},{"sys":23221,"fields":23224},{"id":23222,"createdAt":23223},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":23225,"slug":23226,"articleIntro":23225,"category":23227},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[23228],{"metadata":23229,"sys":23232,"fields":23239},{"tags":23230,"concepts":23231},[],[],{"space":23233,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":23235,"publishedVersion":222,"revision":62,"contentType":23237,"locale":29},{"sys":23234},{"type":12,"linkType":13,"id":14},{"sys":23236},{"id":21,"type":12,"linkType":22},{"sys":23238},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":23240,"metaTitle":232,"metaDescription":233,"mainTitle":23241,"subtitle":252,"heroImage":23256,"ctaButton":275,"ctaLink":276},[231],{"data":23242,"content":23243,"nodeType":74},{},[23244,23250],{"data":23245,"content":23246,"nodeType":244},{},[23247],{"data":23248,"marks":23249,"value":243,"nodeType":82},{},[],{"data":23251,"content":23252,"nodeType":87},{},[23253],{"data":23254,"marks":23255,"value":251,"nodeType":82},{},[],{"metadata":23257,"sys":23260,"fields":23265},{"tags":23258,"concepts":23259},[],[],{"space":23261,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":23263,"publishedVersion":62,"revision":44,"locale":29},{"sys":23262},{"type":12,"linkType":13,"id":14},{"sys":23264},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":23266},{"url":267,"details":23267,"fileName":273,"contentType":274},{"size":269,"image":23268},{"width":271,"height":272},{"sys":23270,"fields":23273},{"id":23271,"createdAt":23272},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":23274,"slug":23275,"articleIntro":23274,"category":23276},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[23277],{"metadata":23278,"sys":23281,"fields":23288},{"tags":23279,"concepts":23280},[],[],{"space":23282,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":23284,"publishedVersion":222,"revision":62,"contentType":23286,"locale":29},{"sys":23283},{"type":12,"linkType":13,"id":14},{"sys":23285},{"id":21,"type":12,"linkType":22},{"sys":23287},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":23289,"metaTitle":232,"metaDescription":233,"mainTitle":23290,"subtitle":252,"heroImage":23305,"ctaButton":275,"ctaLink":276},[231],{"data":23291,"content":23292,"nodeType":74},{},[23293,23299],{"data":23294,"content":23295,"nodeType":244},{},[23296],{"data":23297,"marks":23298,"value":243,"nodeType":82},{},[],{"data":23300,"content":23301,"nodeType":87},{},[23302],{"data":23303,"marks":23304,"value":251,"nodeType":82},{},[],{"metadata":23306,"sys":23309,"fields":23314},{"tags":23307,"concepts":23308},[],[],{"space":23310,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":23312,"publishedVersion":62,"revision":44,"locale":29},{"sys":23311},{"type":12,"linkType":13,"id":14},{"sys":23313},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":23315},{"url":267,"details":23316,"fileName":273,"contentType":274},{"size":269,"image":23317},{"width":271,"height":272},{"sys":23319,"fields":23322},{"id":23320,"createdAt":23321},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":23323,"slug":23324,"articleIntro":23323,"category":23325},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[23326],{"metadata":23327,"sys":23330,"fields":23337},{"tags":23328,"concepts":23329},[],[],{"space":23331,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":23333,"publishedVersion":222,"revision":62,"contentType":23335,"locale":29},{"sys":23332},{"type":12,"linkType":13,"id":14},{"sys":23334},{"id":21,"type":12,"linkType":22},{"sys":23336},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":23338,"metaTitle":232,"metaDescription":233,"mainTitle":23339,"subtitle":252,"heroImage":23354,"ctaButton":275,"ctaLink":276},[231],{"data":23340,"content":23341,"nodeType":74},{},[23342,23348],{"data":23343,"content":23344,"nodeType":244},{},[23345],{"data":23346,"marks":23347,"value":243,"nodeType":82},{},[],{"data":23349,"content":23350,"nodeType":87},{},[23351],{"data":23352,"marks":23353,"value":251,"nodeType":82},{},[],{"metadata":23355,"sys":23358,"fields":23363},{"tags":23356,"concepts":23357},[],[],{"space":23359,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":23361,"publishedVersion":62,"revision":44,"locale":29},{"sys":23360},{"type":12,"linkType":13,"id":14},{"sys":23362},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":23364},{"url":267,"details":23365,"fileName":273,"contentType":274},{"size":269,"image":23366},{"width":271,"height":272},{"sys":23368,"fields":23371},{"id":23369,"createdAt":23370},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":23372,"slug":23373,"articleIntro":23372,"category":23374},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[23375],{"metadata":23376,"sys":23379,"fields":23386},{"tags":23377,"concepts":23378},[],[],{"space":23380,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":23382,"publishedVersion":222,"revision":62,"contentType":23384,"locale":29},{"sys":23381},{"type":12,"linkType":13,"id":14},{"sys":23383},{"id":21,"type":12,"linkType":22},{"sys":23385},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":23387,"metaTitle":232,"metaDescription":233,"mainTitle":23388,"subtitle":252,"heroImage":23403,"ctaButton":275,"ctaLink":276},[231],{"data":23389,"content":23390,"nodeType":74},{},[23391,23397],{"data":23392,"content":23393,"nodeType":244},{},[23394],{"data":23395,"marks":23396,"value":243,"nodeType":82},{},[],{"data":23398,"content":23399,"nodeType":87},{},[23400],{"data":23401,"marks":23402,"value":251,"nodeType":82},{},[],{"metadata":23404,"sys":23407,"fields":23412},{"tags":23405,"concepts":23406},[],[],{"space":23408,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":23410,"publishedVersion":62,"revision":44,"locale":29},{"sys":23409},{"type":12,"linkType":13,"id":14},{"sys":23411},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":23413},{"url":267,"details":23414,"fileName":273,"contentType":274},{"size":269,"image":23415},{"width":271,"height":272},{"sys":23417,"fields":23420},{"id":23418,"createdAt":23419},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":23421,"slug":23422,"articleIntro":23421,"category":23423},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[23424],{"metadata":23425,"sys":23428,"fields":23435},{"tags":23426,"concepts":23427},[],[],{"space":23429,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":23431,"publishedVersion":222,"revision":62,"contentType":23433,"locale":29},{"sys":23430},{"type":12,"linkType":13,"id":14},{"sys":23432},{"id":21,"type":12,"linkType":22},{"sys":23434},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":23436,"metaTitle":232,"metaDescription":233,"mainTitle":23437,"subtitle":252,"heroImage":23452,"ctaButton":275,"ctaLink":276},[231],{"data":23438,"content":23439,"nodeType":74},{},[23440,23446],{"data":23441,"content":23442,"nodeType":244},{},[23443],{"data":23444,"marks":23445,"value":243,"nodeType":82},{},[],{"data":23447,"content":23448,"nodeType":87},{},[23449],{"data":23450,"marks":23451,"value":251,"nodeType":82},{},[],{"metadata":23453,"sys":23456,"fields":23461},{"tags":23454,"concepts":23455},[],[],{"space":23457,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":23459,"publishedVersion":62,"revision":44,"locale":29},{"sys":23458},{"type":12,"linkType":13,"id":14},{"sys":23460},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":23462},{"url":267,"details":23463,"fileName":273,"contentType":274},{"size":269,"image":23464},{"width":271,"height":272},{"sys":23466,"fields":23469},{"id":23467,"createdAt":23468},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":23470,"slug":23471,"articleIntro":23470,"category":23472},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[23473],{"metadata":23474,"sys":23477,"fields":23484},{"tags":23475,"concepts":23476},[],[],{"space":23478,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":23480,"publishedVersion":222,"revision":62,"contentType":23482,"locale":29},{"sys":23479},{"type":12,"linkType":13,"id":14},{"sys":23481},{"id":21,"type":12,"linkType":22},{"sys":23483},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":23485,"metaTitle":232,"metaDescription":233,"mainTitle":23486,"subtitle":252,"heroImage":23501,"ctaButton":275,"ctaLink":276},[231],{"data":23487,"content":23488,"nodeType":74},{},[23489,23495],{"data":23490,"content":23491,"nodeType":244},{},[23492],{"data":23493,"marks":23494,"value":243,"nodeType":82},{},[],{"data":23496,"content":23497,"nodeType":87},{},[23498],{"data":23499,"marks":23500,"value":251,"nodeType":82},{},[],{"metadata":23502,"sys":23505,"fields":23510},{"tags":23503,"concepts":23504},[],[],{"space":23506,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":23508,"publishedVersion":62,"revision":44,"locale":29},{"sys":23507},{"type":12,"linkType":13,"id":14},{"sys":23509},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":23511},{"url":267,"details":23512,"fileName":273,"contentType":274},{"size":269,"image":23513},{"width":271,"height":272},{"sys":23515,"fields":23518},{"id":23516,"createdAt":23517},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":23519,"slug":23520,"articleIntro":23519,"category":23521},"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",[23522],{"metadata":23523,"sys":23526,"fields":23533},{"tags":23524,"concepts":23525},[],[],{"space":23527,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":23529,"publishedVersion":222,"revision":62,"contentType":23531,"locale":29},{"sys":23528},{"type":12,"linkType":13,"id":14},{"sys":23530},{"id":21,"type":12,"linkType":22},{"sys":23532},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":23534,"metaTitle":232,"metaDescription":233,"mainTitle":23535,"subtitle":252,"heroImage":23550,"ctaButton":275,"ctaLink":276},[231],{"data":23536,"content":23537,"nodeType":74},{},[23538,23544],{"data":23539,"content":23540,"nodeType":244},{},[23541],{"data":23542,"marks":23543,"value":243,"nodeType":82},{},[],{"data":23545,"content":23546,"nodeType":87},{},[23547],{"data":23548,"marks":23549,"value":251,"nodeType":82},{},[],{"metadata":23551,"sys":23554,"fields":23559},{"tags":23552,"concepts":23553},[],[],{"space":23555,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":23557,"publishedVersion":62,"revision":44,"locale":29},{"sys":23556},{"type":12,"linkType":13,"id":14},{"sys":23558},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":23560},{"url":267,"details":23561,"fileName":273,"contentType":274},{"size":269,"image":23562},{"width":271,"height":272},{"sys":23564,"fields":23567},{"id":23565,"createdAt":23566},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":23568,"slug":23569,"articleIntro":-1,"category":23570},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[23571],{"metadata":23572,"sys":23575,"fields":23582},{"tags":23573,"concepts":23574},[],[],{"space":23576,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":23578,"publishedVersion":222,"revision":62,"contentType":23580,"locale":29},{"sys":23577},{"type":12,"linkType":13,"id":14},{"sys":23579},{"id":21,"type":12,"linkType":22},{"sys":23581},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":23583,"metaTitle":232,"metaDescription":233,"mainTitle":23584,"subtitle":252,"heroImage":23599,"ctaButton":275,"ctaLink":276},[231],{"data":23585,"content":23586,"nodeType":74},{},[23587,23593],{"data":23588,"content":23589,"nodeType":244},{},[23590],{"data":23591,"marks":23592,"value":243,"nodeType":82},{},[],{"data":23594,"content":23595,"nodeType":87},{},[23596],{"data":23597,"marks":23598,"value":251,"nodeType":82},{},[],{"metadata":23600,"sys":23603,"fields":23608},{"tags":23601,"concepts":23602},[],[],{"space":23604,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":23606,"publishedVersion":62,"revision":44,"locale":29},{"sys":23605},{"type":12,"linkType":13,"id":14},{"sys":23607},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":23609},{"url":267,"details":23610,"fileName":273,"contentType":274},{"size":269,"image":23611},{"width":271,"height":272},{"sys":23613,"fields":23616},{"id":23614,"createdAt":23615},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":23617,"slug":23618,"articleIntro":23617,"category":23619},"6097 - de marchandises","compte-6097-de-marchandises",[23620],{"metadata":23621,"sys":23624,"fields":23631},{"tags":23622,"concepts":23623},[],[],{"space":23625,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":23627,"publishedVersion":222,"revision":62,"contentType":23629,"locale":29},{"sys":23626},{"type":12,"linkType":13,"id":14},{"sys":23628},{"id":21,"type":12,"linkType":22},{"sys":23630},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":23632,"metaTitle":232,"metaDescription":233,"mainTitle":23633,"subtitle":252,"heroImage":23648,"ctaButton":275,"ctaLink":276},[231],{"data":23634,"content":23635,"nodeType":74},{},[23636,23642],{"data":23637,"content":23638,"nodeType":244},{},[23639],{"data":23640,"marks":23641,"value":243,"nodeType":82},{},[],{"data":23643,"content":23644,"nodeType":87},{},[23645],{"data":23646,"marks":23647,"value":251,"nodeType":82},{},[],{"metadata":23649,"sys":23652,"fields":23657},{"tags":23650,"concepts":23651},[],[],{"space":23653,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":23655,"publishedVersion":62,"revision":44,"locale":29},{"sys":23654},{"type":12,"linkType":13,"id":14},{"sys":23656},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":23658},{"url":267,"details":23659,"fileName":273,"contentType":274},{"size":269,"image":23660},{"width":271,"height":272},{"sys":23662,"fields":23665},{"id":23663,"createdAt":23664},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":23666,"slug":23667,"articleIntro":-1,"category":23668},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[23669],{"metadata":23670,"sys":23673,"fields":23680},{"tags":23671,"concepts":23672},[],[],{"space":23674,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":23676,"publishedVersion":222,"revision":62,"contentType":23678,"locale":29},{"sys":23675},{"type":12,"linkType":13,"id":14},{"sys":23677},{"id":21,"type":12,"linkType":22},{"sys":23679},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":23681,"metaTitle":232,"metaDescription":233,"mainTitle":23682,"subtitle":252,"heroImage":23697,"ctaButton":275,"ctaLink":276},[231],{"data":23683,"content":23684,"nodeType":74},{},[23685,23691],{"data":23686,"content":23687,"nodeType":244},{},[23688],{"data":23689,"marks":23690,"value":243,"nodeType":82},{},[],{"data":23692,"content":23693,"nodeType":87},{},[23694],{"data":23695,"marks":23696,"value":251,"nodeType":82},{},[],{"metadata":23698,"sys":23701,"fields":23706},{"tags":23699,"concepts":23700},[],[],{"space":23702,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":23704,"publishedVersion":62,"revision":44,"locale":29},{"sys":23703},{"type":12,"linkType":13,"id":14},{"sys":23705},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":23707},{"url":267,"details":23708,"fileName":273,"contentType":274},{"size":269,"image":23709},{"width":271,"height":272},{"sys":23711,"fields":23714},{"id":23712,"createdAt":23713},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":23715,"slug":23716,"articleIntro":-1,"category":23717},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[23718],{"metadata":23719,"sys":23722,"fields":23729},{"tags":23720,"concepts":23721},[],[],{"space":23723,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":23725,"publishedVersion":222,"revision":62,"contentType":23727,"locale":29},{"sys":23724},{"type":12,"linkType":13,"id":14},{"sys":23726},{"id":21,"type":12,"linkType":22},{"sys":23728},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":23730,"metaTitle":232,"metaDescription":233,"mainTitle":23731,"subtitle":252,"heroImage":23746,"ctaButton":275,"ctaLink":276},[231],{"data":23732,"content":23733,"nodeType":74},{},[23734,23740],{"data":23735,"content":23736,"nodeType":244},{},[23737],{"data":23738,"marks":23739,"value":243,"nodeType":82},{},[],{"data":23741,"content":23742,"nodeType":87},{},[23743],{"data":23744,"marks":23745,"value":251,"nodeType":82},{},[],{"metadata":23747,"sys":23750,"fields":23755},{"tags":23748,"concepts":23749},[],[],{"space":23751,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":23753,"publishedVersion":62,"revision":44,"locale":29},{"sys":23752},{"type":12,"linkType":13,"id":14},{"sys":23754},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":23756},{"url":267,"details":23757,"fileName":273,"contentType":274},{"size":269,"image":23758},{"width":271,"height":272},{"sys":23760,"fields":23763},{"id":23761,"createdAt":23762},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":23764,"slug":23765,"articleIntro":23766,"category":23767},"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.",[23768],{"metadata":23769,"sys":23772,"fields":23779},{"tags":23770,"concepts":23771},[],[],{"space":23773,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":23775,"publishedVersion":222,"revision":62,"contentType":23777,"locale":29},{"sys":23774},{"type":12,"linkType":13,"id":14},{"sys":23776},{"id":21,"type":12,"linkType":22},{"sys":23778},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":23780,"metaTitle":232,"metaDescription":233,"mainTitle":23781,"subtitle":252,"heroImage":23796,"ctaButton":275,"ctaLink":276},[231],{"data":23782,"content":23783,"nodeType":74},{},[23784,23790],{"data":23785,"content":23786,"nodeType":244},{},[23787],{"data":23788,"marks":23789,"value":243,"nodeType":82},{},[],{"data":23791,"content":23792,"nodeType":87},{},[23793],{"data":23794,"marks":23795,"value":251,"nodeType":82},{},[],{"metadata":23797,"sys":23800,"fields":23805},{"tags":23798,"concepts":23799},[],[],{"space":23801,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":23803,"publishedVersion":62,"revision":44,"locale":29},{"sys":23802},{"type":12,"linkType":13,"id":14},{"sys":23804},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":23806},{"url":267,"details":23807,"fileName":273,"contentType":274},{"size":269,"image":23808},{"width":271,"height":272},{"sys":23810,"fields":23813},{"id":23811,"createdAt":23812},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":23814,"slug":23815,"articleIntro":23814,"category":23816},"4551 - Principal","compte-4551-principal",[23817],{"metadata":23818,"sys":23821,"fields":23828},{"tags":23819,"concepts":23820},[],[],{"space":23822,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":23824,"publishedVersion":222,"revision":62,"contentType":23826,"locale":29},{"sys":23823},{"type":12,"linkType":13,"id":14},{"sys":23825},{"id":21,"type":12,"linkType":22},{"sys":23827},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":23829,"metaTitle":232,"metaDescription":233,"mainTitle":23830,"subtitle":252,"heroImage":23845,"ctaButton":275,"ctaLink":276},[231],{"data":23831,"content":23832,"nodeType":74},{},[23833,23839],{"data":23834,"content":23835,"nodeType":244},{},[23836],{"data":23837,"marks":23838,"value":243,"nodeType":82},{},[],{"data":23840,"content":23841,"nodeType":87},{},[23842],{"data":23843,"marks":23844,"value":251,"nodeType":82},{},[],{"metadata":23846,"sys":23849,"fields":23854},{"tags":23847,"concepts":23848},[],[],{"space":23850,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":23852,"publishedVersion":62,"revision":44,"locale":29},{"sys":23851},{"type":12,"linkType":13,"id":14},{"sys":23853},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":23855},{"url":267,"details":23856,"fileName":273,"contentType":274},{"size":269,"image":23857},{"width":271,"height":272},{"sys":23859,"fields":23862},{"id":23860,"createdAt":23861},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":23863,"slug":23864,"articleIntro":23863,"category":23865},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[23866],{"metadata":23867,"sys":23870,"fields":23877},{"tags":23868,"concepts":23869},[],[],{"space":23871,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":23873,"publishedVersion":222,"revision":62,"contentType":23875,"locale":29},{"sys":23872},{"type":12,"linkType":13,"id":14},{"sys":23874},{"id":21,"type":12,"linkType":22},{"sys":23876},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":23878,"metaTitle":232,"metaDescription":233,"mainTitle":23879,"subtitle":252,"heroImage":23894,"ctaButton":275,"ctaLink":276},[231],{"data":23880,"content":23881,"nodeType":74},{},[23882,23888],{"data":23883,"content":23884,"nodeType":244},{},[23885],{"data":23886,"marks":23887,"value":243,"nodeType":82},{},[],{"data":23889,"content":23890,"nodeType":87},{},[23891],{"data":23892,"marks":23893,"value":251,"nodeType":82},{},[],{"metadata":23895,"sys":23898,"fields":23903},{"tags":23896,"concepts":23897},[],[],{"space":23899,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":23901,"publishedVersion":62,"revision":44,"locale":29},{"sys":23900},{"type":12,"linkType":13,"id":14},{"sys":23902},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":23904},{"url":267,"details":23905,"fileName":273,"contentType":274},{"size":269,"image":23906},{"width":271,"height":272},{"sys":23908,"fields":23911},{"id":23909,"createdAt":23910},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":23912,"slug":23913,"articleIntro":23912,"category":23914},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[23915],{"metadata":23916,"sys":23919,"fields":23926},{"tags":23917,"concepts":23918},[],[],{"space":23920,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":23922,"publishedVersion":222,"revision":62,"contentType":23924,"locale":29},{"sys":23921},{"type":12,"linkType":13,"id":14},{"sys":23923},{"id":21,"type":12,"linkType":22},{"sys":23925},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":23927,"metaTitle":232,"metaDescription":233,"mainTitle":23928,"subtitle":252,"heroImage":23943,"ctaButton":275,"ctaLink":276},[231],{"data":23929,"content":23930,"nodeType":74},{},[23931,23937],{"data":23932,"content":23933,"nodeType":244},{},[23934],{"data":23935,"marks":23936,"value":243,"nodeType":82},{},[],{"data":23938,"content":23939,"nodeType":87},{},[23940],{"data":23941,"marks":23942,"value":251,"nodeType":82},{},[],{"metadata":23944,"sys":23947,"fields":23952},{"tags":23945,"concepts":23946},[],[],{"space":23948,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":23950,"publishedVersion":62,"revision":44,"locale":29},{"sys":23949},{"type":12,"linkType":13,"id":14},{"sys":23951},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":23953},{"url":267,"details":23954,"fileName":273,"contentType":274},{"size":269,"image":23955},{"width":271,"height":272},{"sys":23957,"fields":23960},{"id":23958,"createdAt":23959},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":23961,"slug":23962,"articleIntro":23961,"category":23963},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[23964],{"metadata":23965,"sys":23968,"fields":23975},{"tags":23966,"concepts":23967},[],[],{"space":23969,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":23971,"publishedVersion":222,"revision":62,"contentType":23973,"locale":29},{"sys":23970},{"type":12,"linkType":13,"id":14},{"sys":23972},{"id":21,"type":12,"linkType":22},{"sys":23974},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":23976,"metaTitle":232,"metaDescription":233,"mainTitle":23977,"subtitle":252,"heroImage":23992,"ctaButton":275,"ctaLink":276},[231],{"data":23978,"content":23979,"nodeType":74},{},[23980,23986],{"data":23981,"content":23982,"nodeType":244},{},[23983],{"data":23984,"marks":23985,"value":243,"nodeType":82},{},[],{"data":23987,"content":23988,"nodeType":87},{},[23989],{"data":23990,"marks":23991,"value":251,"nodeType":82},{},[],{"metadata":23993,"sys":23996,"fields":24001},{"tags":23994,"concepts":23995},[],[],{"space":23997,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":23999,"publishedVersion":62,"revision":44,"locale":29},{"sys":23998},{"type":12,"linkType":13,"id":14},{"sys":24000},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":24002},{"url":267,"details":24003,"fileName":273,"contentType":274},{"size":269,"image":24004},{"width":271,"height":272},{"sys":24006,"fields":24009},{"id":24007,"createdAt":24008},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":24010,"slug":24011,"articleIntro":24010,"category":24012},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[24013],{"metadata":24014,"sys":24017,"fields":24024},{"tags":24015,"concepts":24016},[],[],{"space":24018,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":24020,"publishedVersion":222,"revision":62,"contentType":24022,"locale":29},{"sys":24019},{"type":12,"linkType":13,"id":14},{"sys":24021},{"id":21,"type":12,"linkType":22},{"sys":24023},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":24025,"metaTitle":232,"metaDescription":233,"mainTitle":24026,"subtitle":252,"heroImage":24041,"ctaButton":275,"ctaLink":276},[231],{"data":24027,"content":24028,"nodeType":74},{},[24029,24035],{"data":24030,"content":24031,"nodeType":244},{},[24032],{"data":24033,"marks":24034,"value":243,"nodeType":82},{},[],{"data":24036,"content":24037,"nodeType":87},{},[24038],{"data":24039,"marks":24040,"value":251,"nodeType":82},{},[],{"metadata":24042,"sys":24045,"fields":24050},{"tags":24043,"concepts":24044},[],[],{"space":24046,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":24048,"publishedVersion":62,"revision":44,"locale":29},{"sys":24047},{"type":12,"linkType":13,"id":14},{"sys":24049},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":24051},{"url":267,"details":24052,"fileName":273,"contentType":274},{"size":269,"image":24053},{"width":271,"height":272},{"sys":24055,"fields":24058},{"id":24056,"createdAt":24057},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":24059,"slug":24060,"articleIntro":24059,"category":24061},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[24062],{"metadata":24063,"sys":24066,"fields":24073},{"tags":24064,"concepts":24065},[],[],{"space":24067,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":24069,"publishedVersion":222,"revision":62,"contentType":24071,"locale":29},{"sys":24068},{"type":12,"linkType":13,"id":14},{"sys":24070},{"id":21,"type":12,"linkType":22},{"sys":24072},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":24074,"metaTitle":232,"metaDescription":233,"mainTitle":24075,"subtitle":252,"heroImage":24090,"ctaButton":275,"ctaLink":276},[231],{"data":24076,"content":24077,"nodeType":74},{},[24078,24084],{"data":24079,"content":24080,"nodeType":244},{},[24081],{"data":24082,"marks":24083,"value":243,"nodeType":82},{},[],{"data":24085,"content":24086,"nodeType":87},{},[24087],{"data":24088,"marks":24089,"value":251,"nodeType":82},{},[],{"metadata":24091,"sys":24094,"fields":24099},{"tags":24092,"concepts":24093},[],[],{"space":24095,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":24097,"publishedVersion":62,"revision":44,"locale":29},{"sys":24096},{"type":12,"linkType":13,"id":14},{"sys":24098},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":24100},{"url":267,"details":24101,"fileName":273,"contentType":274},{"size":269,"image":24102},{"width":271,"height":272},{"sys":24104,"fields":24107},{"id":24105,"createdAt":24106},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":24108,"slug":24109,"articleIntro":24108,"category":24110},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[24111],{"metadata":24112,"sys":24115,"fields":24122},{"tags":24113,"concepts":24114},[],[],{"space":24116,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":24118,"publishedVersion":222,"revision":62,"contentType":24120,"locale":29},{"sys":24117},{"type":12,"linkType":13,"id":14},{"sys":24119},{"id":21,"type":12,"linkType":22},{"sys":24121},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":24123,"metaTitle":232,"metaDescription":233,"mainTitle":24124,"subtitle":252,"heroImage":24139,"ctaButton":275,"ctaLink":276},[231],{"data":24125,"content":24126,"nodeType":74},{},[24127,24133],{"data":24128,"content":24129,"nodeType":244},{},[24130],{"data":24131,"marks":24132,"value":243,"nodeType":82},{},[],{"data":24134,"content":24135,"nodeType":87},{},[24136],{"data":24137,"marks":24138,"value":251,"nodeType":82},{},[],{"metadata":24140,"sys":24143,"fields":24148},{"tags":24141,"concepts":24142},[],[],{"space":24144,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":24146,"publishedVersion":62,"revision":44,"locale":29},{"sys":24145},{"type":12,"linkType":13,"id":14},{"sys":24147},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":24149},{"url":267,"details":24150,"fileName":273,"contentType":274},{"size":269,"image":24151},{"width":271,"height":272},{"sys":24153,"fields":24156},{"id":24154,"createdAt":24155},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":24157,"slug":24158,"articleIntro":24157,"category":24159},"Compte 101 - Capital","compte-101-capital",[24160],{"metadata":24161,"sys":24164,"fields":24171},{"tags":24162,"concepts":24163},[],[],{"space":24165,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":24167,"publishedVersion":222,"revision":62,"contentType":24169,"locale":29},{"sys":24166},{"type":12,"linkType":13,"id":14},{"sys":24168},{"id":21,"type":12,"linkType":22},{"sys":24170},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":24172,"metaTitle":232,"metaDescription":233,"mainTitle":24173,"subtitle":252,"heroImage":24188,"ctaButton":275,"ctaLink":276},[231],{"data":24174,"content":24175,"nodeType":74},{},[24176,24182],{"data":24177,"content":24178,"nodeType":244},{},[24179],{"data":24180,"marks":24181,"value":243,"nodeType":82},{},[],{"data":24183,"content":24184,"nodeType":87},{},[24185],{"data":24186,"marks":24187,"value":251,"nodeType":82},{},[],{"metadata":24189,"sys":24192,"fields":24197},{"tags":24190,"concepts":24191},[],[],{"space":24193,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":24195,"publishedVersion":62,"revision":44,"locale":29},{"sys":24194},{"type":12,"linkType":13,"id":14},{"sys":24196},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":24198},{"url":267,"details":24199,"fileName":273,"contentType":274},{"size":269,"image":24200},{"width":271,"height":272},{"sys":24202,"fields":24205},{"id":24203,"createdAt":24204},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":24206,"slug":24207,"articleIntro":24206,"category":24208},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[24209],{"metadata":24210,"sys":24213,"fields":24220},{"tags":24211,"concepts":24212},[],[],{"space":24214,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":24216,"publishedVersion":222,"revision":62,"contentType":24218,"locale":29},{"sys":24215},{"type":12,"linkType":13,"id":14},{"sys":24217},{"id":21,"type":12,"linkType":22},{"sys":24219},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":24221,"metaTitle":232,"metaDescription":233,"mainTitle":24222,"subtitle":252,"heroImage":24237,"ctaButton":275,"ctaLink":276},[231],{"data":24223,"content":24224,"nodeType":74},{},[24225,24231],{"data":24226,"content":24227,"nodeType":244},{},[24228],{"data":24229,"marks":24230,"value":243,"nodeType":82},{},[],{"data":24232,"content":24233,"nodeType":87},{},[24234],{"data":24235,"marks":24236,"value":251,"nodeType":82},{},[],{"metadata":24238,"sys":24241,"fields":24246},{"tags":24239,"concepts":24240},[],[],{"space":24242,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":24244,"publishedVersion":62,"revision":44,"locale":29},{"sys":24243},{"type":12,"linkType":13,"id":14},{"sys":24245},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":24247},{"url":267,"details":24248,"fileName":273,"contentType":274},{"size":269,"image":24249},{"width":271,"height":272},{"sys":24251,"fields":24254},{"id":24252,"createdAt":24253},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":24255,"slug":24256,"articleIntro":24255,"category":24257},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[24258],{"metadata":24259,"sys":24262,"fields":24269},{"tags":24260,"concepts":24261},[],[],{"space":24263,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":24265,"publishedVersion":222,"revision":62,"contentType":24267,"locale":29},{"sys":24264},{"type":12,"linkType":13,"id":14},{"sys":24266},{"id":21,"type":12,"linkType":22},{"sys":24268},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":24270,"metaTitle":232,"metaDescription":233,"mainTitle":24271,"subtitle":252,"heroImage":24286,"ctaButton":275,"ctaLink":276},[231],{"data":24272,"content":24273,"nodeType":74},{},[24274,24280],{"data":24275,"content":24276,"nodeType":244},{},[24277],{"data":24278,"marks":24279,"value":243,"nodeType":82},{},[],{"data":24281,"content":24282,"nodeType":87},{},[24283],{"data":24284,"marks":24285,"value":251,"nodeType":82},{},[],{"metadata":24287,"sys":24290,"fields":24295},{"tags":24288,"concepts":24289},[],[],{"space":24291,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":24293,"publishedVersion":62,"revision":44,"locale":29},{"sys":24292},{"type":12,"linkType":13,"id":14},{"sys":24294},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":24296},{"url":267,"details":24297,"fileName":273,"contentType":274},{"size":269,"image":24298},{"width":271,"height":272},{"sys":24300,"fields":24303},{"id":24301,"createdAt":24302},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":24304,"slug":24305,"articleIntro":24304,"category":24306},"331 - Produits en cours","compte-331-produits-en-cours",[24307],{"metadata":24308,"sys":24311,"fields":24318},{"tags":24309,"concepts":24310},[],[],{"space":24312,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":24314,"publishedVersion":222,"revision":62,"contentType":24316,"locale":29},{"sys":24313},{"type":12,"linkType":13,"id":14},{"sys":24315},{"id":21,"type":12,"linkType":22},{"sys":24317},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":24319,"metaTitle":232,"metaDescription":233,"mainTitle":24320,"subtitle":252,"heroImage":24335,"ctaButton":275,"ctaLink":276},[231],{"data":24321,"content":24322,"nodeType":74},{},[24323,24329],{"data":24324,"content":24325,"nodeType":244},{},[24326],{"data":24327,"marks":24328,"value":243,"nodeType":82},{},[],{"data":24330,"content":24331,"nodeType":87},{},[24332],{"data":24333,"marks":24334,"value":251,"nodeType":82},{},[],{"metadata":24336,"sys":24339,"fields":24344},{"tags":24337,"concepts":24338},[],[],{"space":24340,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":24342,"publishedVersion":62,"revision":44,"locale":29},{"sys":24341},{"type":12,"linkType":13,"id":14},{"sys":24343},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":24345},{"url":267,"details":24346,"fileName":273,"contentType":274},{"size":269,"image":24347},{"width":271,"height":272},{"sys":24349,"fields":24352},{"id":24350,"createdAt":24351},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":24353,"slug":24354,"articleIntro":24353,"category":24355},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[24356],{"metadata":24357,"sys":24360,"fields":24367},{"tags":24358,"concepts":24359},[],[],{"space":24361,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":24363,"publishedVersion":222,"revision":62,"contentType":24365,"locale":29},{"sys":24362},{"type":12,"linkType":13,"id":14},{"sys":24364},{"id":21,"type":12,"linkType":22},{"sys":24366},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":24368,"metaTitle":232,"metaDescription":233,"mainTitle":24369,"subtitle":252,"heroImage":24384,"ctaButton":275,"ctaLink":276},[231],{"data":24370,"content":24371,"nodeType":74},{},[24372,24378],{"data":24373,"content":24374,"nodeType":244},{},[24375],{"data":24376,"marks":24377,"value":243,"nodeType":82},{},[],{"data":24379,"content":24380,"nodeType":87},{},[24381],{"data":24382,"marks":24383,"value":251,"nodeType":82},{},[],{"metadata":24385,"sys":24388,"fields":24393},{"tags":24386,"concepts":24387},[],[],{"space":24389,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":24391,"publishedVersion":62,"revision":44,"locale":29},{"sys":24390},{"type":12,"linkType":13,"id":14},{"sys":24392},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":24394},{"url":267,"details":24395,"fileName":273,"contentType":274},{"size":269,"image":24396},{"width":271,"height":272},{"sys":24398,"fields":24401},{"id":24399,"createdAt":24400},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":24402,"slug":24403,"articleIntro":24402,"category":24404},"Compte 2184 - Mobilier","compte-2184-mobilier",[24405],{"metadata":24406,"sys":24409,"fields":24416},{"tags":24407,"concepts":24408},[],[],{"space":24410,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":24412,"publishedVersion":222,"revision":62,"contentType":24414,"locale":29},{"sys":24411},{"type":12,"linkType":13,"id":14},{"sys":24413},{"id":21,"type":12,"linkType":22},{"sys":24415},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":24417,"metaTitle":232,"metaDescription":233,"mainTitle":24418,"subtitle":252,"heroImage":24433,"ctaButton":275,"ctaLink":276},[231],{"data":24419,"content":24420,"nodeType":74},{},[24421,24427],{"data":24422,"content":24423,"nodeType":244},{},[24424],{"data":24425,"marks":24426,"value":243,"nodeType":82},{},[],{"data":24428,"content":24429,"nodeType":87},{},[24430],{"data":24431,"marks":24432,"value":251,"nodeType":82},{},[],{"metadata":24434,"sys":24437,"fields":24442},{"tags":24435,"concepts":24436},[],[],{"space":24438,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":24440,"publishedVersion":62,"revision":44,"locale":29},{"sys":24439},{"type":12,"linkType":13,"id":14},{"sys":24441},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":24443},{"url":267,"details":24444,"fileName":273,"contentType":274},{"size":269,"image":24445},{"width":271,"height":272},{"sys":24447,"fields":24450},{"id":24448,"createdAt":24449},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":24451,"slug":24452,"articleIntro":24451,"category":24453},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[24454],{"metadata":24455,"sys":24458,"fields":24465},{"tags":24456,"concepts":24457},[],[],{"space":24459,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":24461,"publishedVersion":222,"revision":62,"contentType":24463,"locale":29},{"sys":24460},{"type":12,"linkType":13,"id":14},{"sys":24462},{"id":21,"type":12,"linkType":22},{"sys":24464},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":24466,"metaTitle":232,"metaDescription":233,"mainTitle":24467,"subtitle":252,"heroImage":24482,"ctaButton":275,"ctaLink":276},[231],{"data":24468,"content":24469,"nodeType":74},{},[24470,24476],{"data":24471,"content":24472,"nodeType":244},{},[24473],{"data":24474,"marks":24475,"value":243,"nodeType":82},{},[],{"data":24477,"content":24478,"nodeType":87},{},[24479],{"data":24480,"marks":24481,"value":251,"nodeType":82},{},[],{"metadata":24483,"sys":24486,"fields":24491},{"tags":24484,"concepts":24485},[],[],{"space":24487,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":24489,"publishedVersion":62,"revision":44,"locale":29},{"sys":24488},{"type":12,"linkType":13,"id":14},{"sys":24490},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":24492},{"url":267,"details":24493,"fileName":273,"contentType":274},{"size":269,"image":24494},{"width":271,"height":272},{"sys":24496,"fields":24499},{"id":24497,"createdAt":24498},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":24500,"slug":24501,"articleIntro":24500,"category":24502},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[24503],{"metadata":24504,"sys":24507,"fields":24514},{"tags":24505,"concepts":24506},[],[],{"space":24508,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":24510,"publishedVersion":222,"revision":62,"contentType":24512,"locale":29},{"sys":24509},{"type":12,"linkType":13,"id":14},{"sys":24511},{"id":21,"type":12,"linkType":22},{"sys":24513},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":24515,"metaTitle":232,"metaDescription":233,"mainTitle":24516,"subtitle":252,"heroImage":24531,"ctaButton":275,"ctaLink":276},[231],{"data":24517,"content":24518,"nodeType":74},{},[24519,24525],{"data":24520,"content":24521,"nodeType":244},{},[24522],{"data":24523,"marks":24524,"value":243,"nodeType":82},{},[],{"data":24526,"content":24527,"nodeType":87},{},[24528],{"data":24529,"marks":24530,"value":251,"nodeType":82},{},[],{"metadata":24532,"sys":24535,"fields":24540},{"tags":24533,"concepts":24534},[],[],{"space":24536,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":24538,"publishedVersion":62,"revision":44,"locale":29},{"sys":24537},{"type":12,"linkType":13,"id":14},{"sys":24539},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":24541},{"url":267,"details":24542,"fileName":273,"contentType":274},{"size":269,"image":24543},{"width":271,"height":272},{"sys":24545,"fields":24548},{"id":24546,"createdAt":24547},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":24549,"slug":24550,"articleIntro":24549,"category":24551},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[24552],{"metadata":24553,"sys":24556,"fields":24563},{"tags":24554,"concepts":24555},[],[],{"space":24557,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":24559,"publishedVersion":222,"revision":62,"contentType":24561,"locale":29},{"sys":24558},{"type":12,"linkType":13,"id":14},{"sys":24560},{"id":21,"type":12,"linkType":22},{"sys":24562},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":24564,"metaTitle":232,"metaDescription":233,"mainTitle":24565,"subtitle":252,"heroImage":24580,"ctaButton":275,"ctaLink":276},[231],{"data":24566,"content":24567,"nodeType":74},{},[24568,24574],{"data":24569,"content":24570,"nodeType":244},{},[24571],{"data":24572,"marks":24573,"value":243,"nodeType":82},{},[],{"data":24575,"content":24576,"nodeType":87},{},[24577],{"data":24578,"marks":24579,"value":251,"nodeType":82},{},[],{"metadata":24581,"sys":24584,"fields":24589},{"tags":24582,"concepts":24583},[],[],{"space":24585,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":24587,"publishedVersion":62,"revision":44,"locale":29},{"sys":24586},{"type":12,"linkType":13,"id":14},{"sys":24588},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":24590},{"url":267,"details":24591,"fileName":273,"contentType":274},{"size":269,"image":24592},{"width":271,"height":272},{"sys":24594,"fields":24597},{"id":24595,"createdAt":24596},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":24598,"slug":24599,"articleIntro":-1,"category":24600},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[24601],{"metadata":24602,"sys":24605,"fields":24612},{"tags":24603,"concepts":24604},[],[],{"space":24606,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":24608,"publishedVersion":222,"revision":62,"contentType":24610,"locale":29},{"sys":24607},{"type":12,"linkType":13,"id":14},{"sys":24609},{"id":21,"type":12,"linkType":22},{"sys":24611},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":24613,"metaTitle":232,"metaDescription":233,"mainTitle":24614,"subtitle":252,"heroImage":24629,"ctaButton":275,"ctaLink":276},[231],{"data":24615,"content":24616,"nodeType":74},{},[24617,24623],{"data":24618,"content":24619,"nodeType":244},{},[24620],{"data":24621,"marks":24622,"value":243,"nodeType":82},{},[],{"data":24624,"content":24625,"nodeType":87},{},[24626],{"data":24627,"marks":24628,"value":251,"nodeType":82},{},[],{"metadata":24630,"sys":24633,"fields":24638},{"tags":24631,"concepts":24632},[],[],{"space":24634,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":24636,"publishedVersion":62,"revision":44,"locale":29},{"sys":24635},{"type":12,"linkType":13,"id":14},{"sys":24637},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":24639},{"url":267,"details":24640,"fileName":273,"contentType":274},{"size":269,"image":24641},{"width":271,"height":272},{"sys":24643,"fields":24646},{"id":24644,"createdAt":24645},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":24647,"slug":24648,"articleIntro":24647,"category":24649},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[24650],{"metadata":24651,"sys":24654,"fields":24661},{"tags":24652,"concepts":24653},[],[],{"space":24655,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":24657,"publishedVersion":222,"revision":62,"contentType":24659,"locale":29},{"sys":24656},{"type":12,"linkType":13,"id":14},{"sys":24658},{"id":21,"type":12,"linkType":22},{"sys":24660},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":24662,"metaTitle":232,"metaDescription":233,"mainTitle":24663,"subtitle":252,"heroImage":24678,"ctaButton":275,"ctaLink":276},[231],{"data":24664,"content":24665,"nodeType":74},{},[24666,24672],{"data":24667,"content":24668,"nodeType":244},{},[24669],{"data":24670,"marks":24671,"value":243,"nodeType":82},{},[],{"data":24673,"content":24674,"nodeType":87},{},[24675],{"data":24676,"marks":24677,"value":251,"nodeType":82},{},[],{"metadata":24679,"sys":24682,"fields":24687},{"tags":24680,"concepts":24681},[],[],{"space":24683,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":24685,"publishedVersion":62,"revision":44,"locale":29},{"sys":24684},{"type":12,"linkType":13,"id":14},{"sys":24686},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":24688},{"url":267,"details":24689,"fileName":273,"contentType":274},{"size":269,"image":24690},{"width":271,"height":272},{"sys":24692,"fields":24695},{"id":24693,"createdAt":24694},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":24696,"slug":24697,"articleIntro":24696,"category":24698},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[24699],{"metadata":24700,"sys":24703,"fields":24710},{"tags":24701,"concepts":24702},[],[],{"space":24704,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":24706,"publishedVersion":222,"revision":62,"contentType":24708,"locale":29},{"sys":24705},{"type":12,"linkType":13,"id":14},{"sys":24707},{"id":21,"type":12,"linkType":22},{"sys":24709},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":24711,"metaTitle":232,"metaDescription":233,"mainTitle":24712,"subtitle":252,"heroImage":24727,"ctaButton":275,"ctaLink":276},[231],{"data":24713,"content":24714,"nodeType":74},{},[24715,24721],{"data":24716,"content":24717,"nodeType":244},{},[24718],{"data":24719,"marks":24720,"value":243,"nodeType":82},{},[],{"data":24722,"content":24723,"nodeType":87},{},[24724],{"data":24725,"marks":24726,"value":251,"nodeType":82},{},[],{"metadata":24728,"sys":24731,"fields":24736},{"tags":24729,"concepts":24730},[],[],{"space":24732,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":24734,"publishedVersion":62,"revision":44,"locale":29},{"sys":24733},{"type":12,"linkType":13,"id":14},{"sys":24735},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":24737},{"url":267,"details":24738,"fileName":273,"contentType":274},{"size":269,"image":24739},{"width":271,"height":272},{"sys":24741,"fields":24744},{"id":24742,"createdAt":24743},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":24745,"slug":24746,"articleIntro":24745,"category":24747},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[24748],{"metadata":24749,"sys":24752,"fields":24759},{"tags":24750,"concepts":24751},[],[],{"space":24753,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":24755,"publishedVersion":222,"revision":62,"contentType":24757,"locale":29},{"sys":24754},{"type":12,"linkType":13,"id":14},{"sys":24756},{"id":21,"type":12,"linkType":22},{"sys":24758},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":24760,"metaTitle":232,"metaDescription":233,"mainTitle":24761,"subtitle":252,"heroImage":24776,"ctaButton":275,"ctaLink":276},[231],{"data":24762,"content":24763,"nodeType":74},{},[24764,24770],{"data":24765,"content":24766,"nodeType":244},{},[24767],{"data":24768,"marks":24769,"value":243,"nodeType":82},{},[],{"data":24771,"content":24772,"nodeType":87},{},[24773],{"data":24774,"marks":24775,"value":251,"nodeType":82},{},[],{"metadata":24777,"sys":24780,"fields":24785},{"tags":24778,"concepts":24779},[],[],{"space":24781,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":24783,"publishedVersion":62,"revision":44,"locale":29},{"sys":24782},{"type":12,"linkType":13,"id":14},{"sys":24784},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":24786},{"url":267,"details":24787,"fileName":273,"contentType":274},{"size":269,"image":24788},{"width":271,"height":272},{"sys":24790,"fields":24793},{"id":24791,"createdAt":24792},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":24794,"slug":24795,"articleIntro":24794,"category":24796},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[24797],{"metadata":24798,"sys":24801,"fields":24808},{"tags":24799,"concepts":24800},[],[],{"space":24802,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":24804,"publishedVersion":222,"revision":62,"contentType":24806,"locale":29},{"sys":24803},{"type":12,"linkType":13,"id":14},{"sys":24805},{"id":21,"type":12,"linkType":22},{"sys":24807},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":24809,"metaTitle":232,"metaDescription":233,"mainTitle":24810,"subtitle":252,"heroImage":24825,"ctaButton":275,"ctaLink":276},[231],{"data":24811,"content":24812,"nodeType":74},{},[24813,24819],{"data":24814,"content":24815,"nodeType":244},{},[24816],{"data":24817,"marks":24818,"value":243,"nodeType":82},{},[],{"data":24820,"content":24821,"nodeType":87},{},[24822],{"data":24823,"marks":24824,"value":251,"nodeType":82},{},[],{"metadata":24826,"sys":24829,"fields":24834},{"tags":24827,"concepts":24828},[],[],{"space":24830,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":24832,"publishedVersion":62,"revision":44,"locale":29},{"sys":24831},{"type":12,"linkType":13,"id":14},{"sys":24833},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":24835},{"url":267,"details":24836,"fileName":273,"contentType":274},{"size":269,"image":24837},{"width":271,"height":272},{"sys":24839,"fields":24842},{"id":24840,"createdAt":24841},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":24843,"slug":24844,"articleIntro":-1,"category":24845},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[24846],{"metadata":24847,"sys":24850,"fields":24857},{"tags":24848,"concepts":24849},[],[],{"space":24851,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":24853,"publishedVersion":222,"revision":62,"contentType":24855,"locale":29},{"sys":24852},{"type":12,"linkType":13,"id":14},{"sys":24854},{"id":21,"type":12,"linkType":22},{"sys":24856},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":24858,"metaTitle":232,"metaDescription":233,"mainTitle":24859,"subtitle":252,"heroImage":24874,"ctaButton":275,"ctaLink":276},[231],{"data":24860,"content":24861,"nodeType":74},{},[24862,24868],{"data":24863,"content":24864,"nodeType":244},{},[24865],{"data":24866,"marks":24867,"value":243,"nodeType":82},{},[],{"data":24869,"content":24870,"nodeType":87},{},[24871],{"data":24872,"marks":24873,"value":251,"nodeType":82},{},[],{"metadata":24875,"sys":24878,"fields":24883},{"tags":24876,"concepts":24877},[],[],{"space":24879,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":24881,"publishedVersion":62,"revision":44,"locale":29},{"sys":24880},{"type":12,"linkType":13,"id":14},{"sys":24882},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":24884},{"url":267,"details":24885,"fileName":273,"contentType":274},{"size":269,"image":24886},{"width":271,"height":272},{"sys":24888,"fields":24891},{"id":24889,"createdAt":24890},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":24892,"slug":24893,"articleIntro":24892,"category":24894},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[24895],{"metadata":24896,"sys":24899,"fields":24906},{"tags":24897,"concepts":24898},[],[],{"space":24900,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":24902,"publishedVersion":222,"revision":62,"contentType":24904,"locale":29},{"sys":24901},{"type":12,"linkType":13,"id":14},{"sys":24903},{"id":21,"type":12,"linkType":22},{"sys":24905},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":24907,"metaTitle":232,"metaDescription":233,"mainTitle":24908,"subtitle":252,"heroImage":24923,"ctaButton":275,"ctaLink":276},[231],{"data":24909,"content":24910,"nodeType":74},{},[24911,24917],{"data":24912,"content":24913,"nodeType":244},{},[24914],{"data":24915,"marks":24916,"value":243,"nodeType":82},{},[],{"data":24918,"content":24919,"nodeType":87},{},[24920],{"data":24921,"marks":24922,"value":251,"nodeType":82},{},[],{"metadata":24924,"sys":24927,"fields":24932},{"tags":24925,"concepts":24926},[],[],{"space":24928,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":24930,"publishedVersion":62,"revision":44,"locale":29},{"sys":24929},{"type":12,"linkType":13,"id":14},{"sys":24931},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":24933},{"url":267,"details":24934,"fileName":273,"contentType":274},{"size":269,"image":24935},{"width":271,"height":272},{"sys":24937,"fields":24940},{"id":24938,"createdAt":24939},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":24941,"slug":24942,"articleIntro":24941,"category":24943},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[24944],{"metadata":24945,"sys":24948,"fields":24955},{"tags":24946,"concepts":24947},[],[],{"space":24949,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":24951,"publishedVersion":222,"revision":62,"contentType":24953,"locale":29},{"sys":24950},{"type":12,"linkType":13,"id":14},{"sys":24952},{"id":21,"type":12,"linkType":22},{"sys":24954},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":24956,"metaTitle":232,"metaDescription":233,"mainTitle":24957,"subtitle":252,"heroImage":24972,"ctaButton":275,"ctaLink":276},[231],{"data":24958,"content":24959,"nodeType":74},{},[24960,24966],{"data":24961,"content":24962,"nodeType":244},{},[24963],{"data":24964,"marks":24965,"value":243,"nodeType":82},{},[],{"data":24967,"content":24968,"nodeType":87},{},[24969],{"data":24970,"marks":24971,"value":251,"nodeType":82},{},[],{"metadata":24973,"sys":24976,"fields":24981},{"tags":24974,"concepts":24975},[],[],{"space":24977,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":24979,"publishedVersion":62,"revision":44,"locale":29},{"sys":24978},{"type":12,"linkType":13,"id":14},{"sys":24980},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":24982},{"url":267,"details":24983,"fileName":273,"contentType":274},{"size":269,"image":24984},{"width":271,"height":272},{"sys":24986,"fields":24989},{"id":24987,"createdAt":24988},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":24990,"slug":24991,"articleIntro":24990,"category":24992},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[24993],{"metadata":24994,"sys":24997,"fields":25004},{"tags":24995,"concepts":24996},[],[],{"space":24998,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":25000,"publishedVersion":222,"revision":62,"contentType":25002,"locale":29},{"sys":24999},{"type":12,"linkType":13,"id":14},{"sys":25001},{"id":21,"type":12,"linkType":22},{"sys":25003},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":25005,"metaTitle":232,"metaDescription":233,"mainTitle":25006,"subtitle":252,"heroImage":25021,"ctaButton":275,"ctaLink":276},[231],{"data":25007,"content":25008,"nodeType":74},{},[25009,25015],{"data":25010,"content":25011,"nodeType":244},{},[25012],{"data":25013,"marks":25014,"value":243,"nodeType":82},{},[],{"data":25016,"content":25017,"nodeType":87},{},[25018],{"data":25019,"marks":25020,"value":251,"nodeType":82},{},[],{"metadata":25022,"sys":25025,"fields":25030},{"tags":25023,"concepts":25024},[],[],{"space":25026,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":25028,"publishedVersion":62,"revision":44,"locale":29},{"sys":25027},{"type":12,"linkType":13,"id":14},{"sys":25029},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":25031},{"url":267,"details":25032,"fileName":273,"contentType":274},{"size":269,"image":25033},{"width":271,"height":272},{"sys":25035,"fields":25038},{"id":25036,"createdAt":25037},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":25039,"slug":25040,"articleIntro":25039,"category":25041},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[25042],{"metadata":25043,"sys":25046,"fields":25053},{"tags":25044,"concepts":25045},[],[],{"space":25047,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":25049,"publishedVersion":222,"revision":62,"contentType":25051,"locale":29},{"sys":25048},{"type":12,"linkType":13,"id":14},{"sys":25050},{"id":21,"type":12,"linkType":22},{"sys":25052},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":25054,"metaTitle":232,"metaDescription":233,"mainTitle":25055,"subtitle":252,"heroImage":25070,"ctaButton":275,"ctaLink":276},[231],{"data":25056,"content":25057,"nodeType":74},{},[25058,25064],{"data":25059,"content":25060,"nodeType":244},{},[25061],{"data":25062,"marks":25063,"value":243,"nodeType":82},{},[],{"data":25065,"content":25066,"nodeType":87},{},[25067],{"data":25068,"marks":25069,"value":251,"nodeType":82},{},[],{"metadata":25071,"sys":25074,"fields":25079},{"tags":25072,"concepts":25073},[],[],{"space":25075,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":25077,"publishedVersion":62,"revision":44,"locale":29},{"sys":25076},{"type":12,"linkType":13,"id":14},{"sys":25078},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":25080},{"url":267,"details":25081,"fileName":273,"contentType":274},{"size":269,"image":25082},{"width":271,"height":272},{"sys":25084,"fields":25087},{"id":25085,"createdAt":25086},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":25088,"slug":25089,"articleIntro":25088,"category":25090},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[25091],{"metadata":25092,"sys":25095,"fields":25102},{"tags":25093,"concepts":25094},[],[],{"space":25096,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":25098,"publishedVersion":222,"revision":62,"contentType":25100,"locale":29},{"sys":25097},{"type":12,"linkType":13,"id":14},{"sys":25099},{"id":21,"type":12,"linkType":22},{"sys":25101},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":25103,"metaTitle":232,"metaDescription":233,"mainTitle":25104,"subtitle":252,"heroImage":25119,"ctaButton":275,"ctaLink":276},[231],{"data":25105,"content":25106,"nodeType":74},{},[25107,25113],{"data":25108,"content":25109,"nodeType":244},{},[25110],{"data":25111,"marks":25112,"value":243,"nodeType":82},{},[],{"data":25114,"content":25115,"nodeType":87},{},[25116],{"data":25117,"marks":25118,"value":251,"nodeType":82},{},[],{"metadata":25120,"sys":25123,"fields":25128},{"tags":25121,"concepts":25122},[],[],{"space":25124,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":25126,"publishedVersion":62,"revision":44,"locale":29},{"sys":25125},{"type":12,"linkType":13,"id":14},{"sys":25127},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":25129},{"url":267,"details":25130,"fileName":273,"contentType":274},{"size":269,"image":25131},{"width":271,"height":272},{"sys":25133,"fields":25136},{"id":25134,"createdAt":25135},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":25137,"slug":25138,"articleIntro":25137,"category":25139},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[25140],{"metadata":25141,"sys":25144,"fields":25151},{"tags":25142,"concepts":25143},[],[],{"space":25145,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":25147,"publishedVersion":222,"revision":62,"contentType":25149,"locale":29},{"sys":25146},{"type":12,"linkType":13,"id":14},{"sys":25148},{"id":21,"type":12,"linkType":22},{"sys":25150},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":25152,"metaTitle":232,"metaDescription":233,"mainTitle":25153,"subtitle":252,"heroImage":25168,"ctaButton":275,"ctaLink":276},[231],{"data":25154,"content":25155,"nodeType":74},{},[25156,25162],{"data":25157,"content":25158,"nodeType":244},{},[25159],{"data":25160,"marks":25161,"value":243,"nodeType":82},{},[],{"data":25163,"content":25164,"nodeType":87},{},[25165],{"data":25166,"marks":25167,"value":251,"nodeType":82},{},[],{"metadata":25169,"sys":25172,"fields":25177},{"tags":25170,"concepts":25171},[],[],{"space":25173,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":25175,"publishedVersion":62,"revision":44,"locale":29},{"sys":25174},{"type":12,"linkType":13,"id":14},{"sys":25176},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":25178},{"url":267,"details":25179,"fileName":273,"contentType":274},{"size":269,"image":25180},{"width":271,"height":272},{"sys":25182,"fields":25185},{"id":25183,"createdAt":25184},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":25186,"slug":25187,"articleIntro":25186,"category":25188},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[25189],{"metadata":25190,"sys":25193,"fields":25200},{"tags":25191,"concepts":25192},[],[],{"space":25194,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":25196,"publishedVersion":222,"revision":62,"contentType":25198,"locale":29},{"sys":25195},{"type":12,"linkType":13,"id":14},{"sys":25197},{"id":21,"type":12,"linkType":22},{"sys":25199},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":25201,"metaTitle":232,"metaDescription":233,"mainTitle":25202,"subtitle":252,"heroImage":25217,"ctaButton":275,"ctaLink":276},[231],{"data":25203,"content":25204,"nodeType":74},{},[25205,25211],{"data":25206,"content":25207,"nodeType":244},{},[25208],{"data":25209,"marks":25210,"value":243,"nodeType":82},{},[],{"data":25212,"content":25213,"nodeType":87},{},[25214],{"data":25215,"marks":25216,"value":251,"nodeType":82},{},[],{"metadata":25218,"sys":25221,"fields":25226},{"tags":25219,"concepts":25220},[],[],{"space":25222,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":25224,"publishedVersion":62,"revision":44,"locale":29},{"sys":25223},{"type":12,"linkType":13,"id":14},{"sys":25225},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":25227},{"url":267,"details":25228,"fileName":273,"contentType":274},{"size":269,"image":25229},{"width":271,"height":272},{"sys":25231,"fields":25234},{"id":25232,"createdAt":25233},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":25235,"slug":25236,"articleIntro":25235,"category":25237},"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",[25238],{"metadata":25239,"sys":25242,"fields":25249},{"tags":25240,"concepts":25241},[],[],{"space":25243,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":25245,"publishedVersion":222,"revision":62,"contentType":25247,"locale":29},{"sys":25244},{"type":12,"linkType":13,"id":14},{"sys":25246},{"id":21,"type":12,"linkType":22},{"sys":25248},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":25250,"metaTitle":232,"metaDescription":233,"mainTitle":25251,"subtitle":252,"heroImage":25266,"ctaButton":275,"ctaLink":276},[231],{"data":25252,"content":25253,"nodeType":74},{},[25254,25260],{"data":25255,"content":25256,"nodeType":244},{},[25257],{"data":25258,"marks":25259,"value":243,"nodeType":82},{},[],{"data":25261,"content":25262,"nodeType":87},{},[25263],{"data":25264,"marks":25265,"value":251,"nodeType":82},{},[],{"metadata":25267,"sys":25270,"fields":25275},{"tags":25268,"concepts":25269},[],[],{"space":25271,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":25273,"publishedVersion":62,"revision":44,"locale":29},{"sys":25272},{"type":12,"linkType":13,"id":14},{"sys":25274},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":25276},{"url":267,"details":25277,"fileName":273,"contentType":274},{"size":269,"image":25278},{"width":271,"height":272},{"sys":25280,"fields":25283},{"id":25281,"createdAt":25282},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":25284,"slug":25285,"articleIntro":25284,"category":25286},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[25287],{"metadata":25288,"sys":25291,"fields":25298},{"tags":25289,"concepts":25290},[],[],{"space":25292,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":25294,"publishedVersion":222,"revision":62,"contentType":25296,"locale":29},{"sys":25293},{"type":12,"linkType":13,"id":14},{"sys":25295},{"id":21,"type":12,"linkType":22},{"sys":25297},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":25299,"metaTitle":232,"metaDescription":233,"mainTitle":25300,"subtitle":252,"heroImage":25315,"ctaButton":275,"ctaLink":276},[231],{"data":25301,"content":25302,"nodeType":74},{},[25303,25309],{"data":25304,"content":25305,"nodeType":244},{},[25306],{"data":25307,"marks":25308,"value":243,"nodeType":82},{},[],{"data":25310,"content":25311,"nodeType":87},{},[25312],{"data":25313,"marks":25314,"value":251,"nodeType":82},{},[],{"metadata":25316,"sys":25319,"fields":25324},{"tags":25317,"concepts":25318},[],[],{"space":25320,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":25322,"publishedVersion":62,"revision":44,"locale":29},{"sys":25321},{"type":12,"linkType":13,"id":14},{"sys":25323},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":25325},{"url":267,"details":25326,"fileName":273,"contentType":274},{"size":269,"image":25327},{"width":271,"height":272},{"sys":25329,"fields":25332},{"id":25330,"createdAt":25331},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":25333,"slug":25334,"articleIntro":-1,"category":25335},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[25336],{"metadata":25337,"sys":25340,"fields":25347},{"tags":25338,"concepts":25339},[],[],{"space":25341,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":25343,"publishedVersion":222,"revision":62,"contentType":25345,"locale":29},{"sys":25342},{"type":12,"linkType":13,"id":14},{"sys":25344},{"id":21,"type":12,"linkType":22},{"sys":25346},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":25348,"metaTitle":232,"metaDescription":233,"mainTitle":25349,"subtitle":252,"heroImage":25364,"ctaButton":275,"ctaLink":276},[231],{"data":25350,"content":25351,"nodeType":74},{},[25352,25358],{"data":25353,"content":25354,"nodeType":244},{},[25355],{"data":25356,"marks":25357,"value":243,"nodeType":82},{},[],{"data":25359,"content":25360,"nodeType":87},{},[25361],{"data":25362,"marks":25363,"value":251,"nodeType":82},{},[],{"metadata":25365,"sys":25368,"fields":25373},{"tags":25366,"concepts":25367},[],[],{"space":25369,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":25371,"publishedVersion":62,"revision":44,"locale":29},{"sys":25370},{"type":12,"linkType":13,"id":14},{"sys":25372},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":25374},{"url":267,"details":25375,"fileName":273,"contentType":274},{"size":269,"image":25376},{"width":271,"height":272},{"sys":25378,"fields":25380},{"id":25379,"createdAt":7099},"7GH5W3gIeo0kaxv4wDjiev",{"title":25381,"slug":25382,"articleIntro":25381,"category":25383},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[25384],{"metadata":25385,"sys":25388,"fields":25395},{"tags":25386,"concepts":25387},[],[],{"space":25389,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":25391,"publishedVersion":222,"revision":62,"contentType":25393,"locale":29},{"sys":25390},{"type":12,"linkType":13,"id":14},{"sys":25392},{"id":21,"type":12,"linkType":22},{"sys":25394},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":25396,"metaTitle":232,"metaDescription":233,"mainTitle":25397,"subtitle":252,"heroImage":25412,"ctaButton":275,"ctaLink":276},[231],{"data":25398,"content":25399,"nodeType":74},{},[25400,25406],{"data":25401,"content":25402,"nodeType":244},{},[25403],{"data":25404,"marks":25405,"value":243,"nodeType":82},{},[],{"data":25407,"content":25408,"nodeType":87},{},[25409],{"data":25410,"marks":25411,"value":251,"nodeType":82},{},[],{"metadata":25413,"sys":25416,"fields":25421},{"tags":25414,"concepts":25415},[],[],{"space":25417,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":25419,"publishedVersion":62,"revision":44,"locale":29},{"sys":25418},{"type":12,"linkType":13,"id":14},{"sys":25420},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":25422},{"url":267,"details":25423,"fileName":273,"contentType":274},{"size":269,"image":25424},{"width":271,"height":272},{"sys":25426,"fields":25429},{"id":25427,"createdAt":25428},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":25430,"slug":25431,"articleIntro":-1,"category":25432},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[25433],{"metadata":25434,"sys":25437,"fields":25444},{"tags":25435,"concepts":25436},[],[],{"space":25438,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":25440,"publishedVersion":222,"revision":62,"contentType":25442,"locale":29},{"sys":25439},{"type":12,"linkType":13,"id":14},{"sys":25441},{"id":21,"type":12,"linkType":22},{"sys":25443},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":25445,"metaTitle":232,"metaDescription":233,"mainTitle":25446,"subtitle":252,"heroImage":25461,"ctaButton":275,"ctaLink":276},[231],{"data":25447,"content":25448,"nodeType":74},{},[25449,25455],{"data":25450,"content":25451,"nodeType":244},{},[25452],{"data":25453,"marks":25454,"value":243,"nodeType":82},{},[],{"data":25456,"content":25457,"nodeType":87},{},[25458],{"data":25459,"marks":25460,"value":251,"nodeType":82},{},[],{"metadata":25462,"sys":25465,"fields":25470},{"tags":25463,"concepts":25464},[],[],{"space":25466,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":25468,"publishedVersion":62,"revision":44,"locale":29},{"sys":25467},{"type":12,"linkType":13,"id":14},{"sys":25469},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":25471},{"url":267,"details":25472,"fileName":273,"contentType":274},{"size":269,"image":25473},{"width":271,"height":272},{"sys":25475,"fields":25478},{"id":25476,"createdAt":25477},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":25479,"slug":25480,"articleIntro":25479,"category":25481},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[25482],{"metadata":25483,"sys":25486,"fields":25493},{"tags":25484,"concepts":25485},[],[],{"space":25487,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":25489,"publishedVersion":222,"revision":62,"contentType":25491,"locale":29},{"sys":25488},{"type":12,"linkType":13,"id":14},{"sys":25490},{"id":21,"type":12,"linkType":22},{"sys":25492},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":25494,"metaTitle":232,"metaDescription":233,"mainTitle":25495,"subtitle":252,"heroImage":25510,"ctaButton":275,"ctaLink":276},[231],{"data":25496,"content":25497,"nodeType":74},{},[25498,25504],{"data":25499,"content":25500,"nodeType":244},{},[25501],{"data":25502,"marks":25503,"value":243,"nodeType":82},{},[],{"data":25505,"content":25506,"nodeType":87},{},[25507],{"data":25508,"marks":25509,"value":251,"nodeType":82},{},[],{"metadata":25511,"sys":25514,"fields":25519},{"tags":25512,"concepts":25513},[],[],{"space":25515,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":25517,"publishedVersion":62,"revision":44,"locale":29},{"sys":25516},{"type":12,"linkType":13,"id":14},{"sys":25518},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":25520},{"url":267,"details":25521,"fileName":273,"contentType":274},{"size":269,"image":25522},{"width":271,"height":272},{"sys":25524,"fields":25527},{"id":25525,"createdAt":25526},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":25528,"slug":25529,"articleIntro":25528,"category":25530},"2768 - Intérêts courus","compte-2768-interets-courus",[25531],{"metadata":25532,"sys":25535,"fields":25542},{"tags":25533,"concepts":25534},[],[],{"space":25536,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":25538,"publishedVersion":222,"revision":62,"contentType":25540,"locale":29},{"sys":25537},{"type":12,"linkType":13,"id":14},{"sys":25539},{"id":21,"type":12,"linkType":22},{"sys":25541},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":25543,"metaTitle":232,"metaDescription":233,"mainTitle":25544,"subtitle":252,"heroImage":25559,"ctaButton":275,"ctaLink":276},[231],{"data":25545,"content":25546,"nodeType":74},{},[25547,25553],{"data":25548,"content":25549,"nodeType":244},{},[25550],{"data":25551,"marks":25552,"value":243,"nodeType":82},{},[],{"data":25554,"content":25555,"nodeType":87},{},[25556],{"data":25557,"marks":25558,"value":251,"nodeType":82},{},[],{"metadata":25560,"sys":25563,"fields":25568},{"tags":25561,"concepts":25562},[],[],{"space":25564,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":25566,"publishedVersion":62,"revision":44,"locale":29},{"sys":25565},{"type":12,"linkType":13,"id":14},{"sys":25567},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":25569},{"url":267,"details":25570,"fileName":273,"contentType":274},{"size":269,"image":25571},{"width":271,"height":272},{"sys":25573,"fields":25576},{"id":25574,"createdAt":25575},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":25577,"slug":25578,"articleIntro":25577,"category":25579},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[25580],{"metadata":25581,"sys":25584,"fields":25591},{"tags":25582,"concepts":25583},[],[],{"space":25585,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":25587,"publishedVersion":222,"revision":62,"contentType":25589,"locale":29},{"sys":25586},{"type":12,"linkType":13,"id":14},{"sys":25588},{"id":21,"type":12,"linkType":22},{"sys":25590},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":25592,"metaTitle":232,"metaDescription":233,"mainTitle":25593,"subtitle":252,"heroImage":25608,"ctaButton":275,"ctaLink":276},[231],{"data":25594,"content":25595,"nodeType":74},{},[25596,25602],{"data":25597,"content":25598,"nodeType":244},{},[25599],{"data":25600,"marks":25601,"value":243,"nodeType":82},{},[],{"data":25603,"content":25604,"nodeType":87},{},[25605],{"data":25606,"marks":25607,"value":251,"nodeType":82},{},[],{"metadata":25609,"sys":25612,"fields":25617},{"tags":25610,"concepts":25611},[],[],{"space":25613,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":25615,"publishedVersion":62,"revision":44,"locale":29},{"sys":25614},{"type":12,"linkType":13,"id":14},{"sys":25616},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":25618},{"url":267,"details":25619,"fileName":273,"contentType":274},{"size":269,"image":25620},{"width":271,"height":272},{"sys":25622,"fields":25625},{"id":25623,"createdAt":25624},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":25626,"slug":25627,"articleIntro":25626,"category":25628},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[25629],{"metadata":25630,"sys":25633,"fields":25640},{"tags":25631,"concepts":25632},[],[],{"space":25634,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":25636,"publishedVersion":222,"revision":62,"contentType":25638,"locale":29},{"sys":25635},{"type":12,"linkType":13,"id":14},{"sys":25637},{"id":21,"type":12,"linkType":22},{"sys":25639},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":25641,"metaTitle":232,"metaDescription":233,"mainTitle":25642,"subtitle":252,"heroImage":25657,"ctaButton":275,"ctaLink":276},[231],{"data":25643,"content":25644,"nodeType":74},{},[25645,25651],{"data":25646,"content":25647,"nodeType":244},{},[25648],{"data":25649,"marks":25650,"value":243,"nodeType":82},{},[],{"data":25652,"content":25653,"nodeType":87},{},[25654],{"data":25655,"marks":25656,"value":251,"nodeType":82},{},[],{"metadata":25658,"sys":25661,"fields":25666},{"tags":25659,"concepts":25660},[],[],{"space":25662,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":25664,"publishedVersion":62,"revision":44,"locale":29},{"sys":25663},{"type":12,"linkType":13,"id":14},{"sys":25665},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":25667},{"url":267,"details":25668,"fileName":273,"contentType":274},{"size":269,"image":25669},{"width":271,"height":272},{"sys":25671,"fields":25674},{"id":25672,"createdAt":25673},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":25675,"slug":25676,"articleIntro":25675,"category":25677},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[25678],{"metadata":25679,"sys":25682,"fields":25689},{"tags":25680,"concepts":25681},[],[],{"space":25683,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":25685,"publishedVersion":222,"revision":62,"contentType":25687,"locale":29},{"sys":25684},{"type":12,"linkType":13,"id":14},{"sys":25686},{"id":21,"type":12,"linkType":22},{"sys":25688},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":25690,"metaTitle":232,"metaDescription":233,"mainTitle":25691,"subtitle":252,"heroImage":25706,"ctaButton":275,"ctaLink":276},[231],{"data":25692,"content":25693,"nodeType":74},{},[25694,25700],{"data":25695,"content":25696,"nodeType":244},{},[25697],{"data":25698,"marks":25699,"value":243,"nodeType":82},{},[],{"data":25701,"content":25702,"nodeType":87},{},[25703],{"data":25704,"marks":25705,"value":251,"nodeType":82},{},[],{"metadata":25707,"sys":25710,"fields":25715},{"tags":25708,"concepts":25709},[],[],{"space":25711,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":25713,"publishedVersion":62,"revision":44,"locale":29},{"sys":25712},{"type":12,"linkType":13,"id":14},{"sys":25714},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":25716},{"url":267,"details":25717,"fileName":273,"contentType":274},{"size":269,"image":25718},{"width":271,"height":272},{"sys":25720,"fields":25723},{"id":25721,"createdAt":25722},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":25724,"slug":25725,"articleIntro":25724,"category":25726},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[25727],{"metadata":25728,"sys":25731,"fields":25738},{"tags":25729,"concepts":25730},[],[],{"space":25732,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":25734,"publishedVersion":222,"revision":62,"contentType":25736,"locale":29},{"sys":25733},{"type":12,"linkType":13,"id":14},{"sys":25735},{"id":21,"type":12,"linkType":22},{"sys":25737},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":25739,"metaTitle":232,"metaDescription":233,"mainTitle":25740,"subtitle":252,"heroImage":25755,"ctaButton":275,"ctaLink":276},[231],{"data":25741,"content":25742,"nodeType":74},{},[25743,25749],{"data":25744,"content":25745,"nodeType":244},{},[25746],{"data":25747,"marks":25748,"value":243,"nodeType":82},{},[],{"data":25750,"content":25751,"nodeType":87},{},[25752],{"data":25753,"marks":25754,"value":251,"nodeType":82},{},[],{"metadata":25756,"sys":25759,"fields":25764},{"tags":25757,"concepts":25758},[],[],{"space":25760,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":25762,"publishedVersion":62,"revision":44,"locale":29},{"sys":25761},{"type":12,"linkType":13,"id":14},{"sys":25763},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":25765},{"url":267,"details":25766,"fileName":273,"contentType":274},{"size":269,"image":25767},{"width":271,"height":272},{"sys":25769,"fields":25772},{"id":25770,"createdAt":25771},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":25773,"slug":25774,"articleIntro":25773,"category":25775},"426 - Personnel - Dépôts","compte-426-personnel-depots",[25776],{"metadata":25777,"sys":25780,"fields":25787},{"tags":25778,"concepts":25779},[],[],{"space":25781,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":25783,"publishedVersion":222,"revision":62,"contentType":25785,"locale":29},{"sys":25782},{"type":12,"linkType":13,"id":14},{"sys":25784},{"id":21,"type":12,"linkType":22},{"sys":25786},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":25788,"metaTitle":232,"metaDescription":233,"mainTitle":25789,"subtitle":252,"heroImage":25804,"ctaButton":275,"ctaLink":276},[231],{"data":25790,"content":25791,"nodeType":74},{},[25792,25798],{"data":25793,"content":25794,"nodeType":244},{},[25795],{"data":25796,"marks":25797,"value":243,"nodeType":82},{},[],{"data":25799,"content":25800,"nodeType":87},{},[25801],{"data":25802,"marks":25803,"value":251,"nodeType":82},{},[],{"metadata":25805,"sys":25808,"fields":25813},{"tags":25806,"concepts":25807},[],[],{"space":25809,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":25811,"publishedVersion":62,"revision":44,"locale":29},{"sys":25810},{"type":12,"linkType":13,"id":14},{"sys":25812},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":25814},{"url":267,"details":25815,"fileName":273,"contentType":274},{"size":269,"image":25816},{"width":271,"height":272},{"sys":25818,"fields":25821},{"id":25819,"createdAt":25820},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":25822,"slug":25823,"articleIntro":25822,"category":25824},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[25825],{"metadata":25826,"sys":25829,"fields":25836},{"tags":25827,"concepts":25828},[],[],{"space":25830,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":25832,"publishedVersion":222,"revision":62,"contentType":25834,"locale":29},{"sys":25831},{"type":12,"linkType":13,"id":14},{"sys":25833},{"id":21,"type":12,"linkType":22},{"sys":25835},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":25837,"metaTitle":232,"metaDescription":233,"mainTitle":25838,"subtitle":252,"heroImage":25853,"ctaButton":275,"ctaLink":276},[231],{"data":25839,"content":25840,"nodeType":74},{},[25841,25847],{"data":25842,"content":25843,"nodeType":244},{},[25844],{"data":25845,"marks":25846,"value":243,"nodeType":82},{},[],{"data":25848,"content":25849,"nodeType":87},{},[25850],{"data":25851,"marks":25852,"value":251,"nodeType":82},{},[],{"metadata":25854,"sys":25857,"fields":25862},{"tags":25855,"concepts":25856},[],[],{"space":25858,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":25860,"publishedVersion":62,"revision":44,"locale":29},{"sys":25859},{"type":12,"linkType":13,"id":14},{"sys":25861},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":25863},{"url":267,"details":25864,"fileName":273,"contentType":274},{"size":269,"image":25865},{"width":271,"height":272},{"sys":25867,"fields":25870},{"id":25868,"createdAt":25869},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":25871,"slug":25872,"articleIntro":25871,"category":25873},"Classe 15 - Provisions","classe-15-provisions",[25874],{"metadata":25875,"sys":25878,"fields":25885},{"tags":25876,"concepts":25877},[],[],{"space":25879,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":25881,"publishedVersion":222,"revision":62,"contentType":25883,"locale":29},{"sys":25880},{"type":12,"linkType":13,"id":14},{"sys":25882},{"id":21,"type":12,"linkType":22},{"sys":25884},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":25886,"metaTitle":232,"metaDescription":233,"mainTitle":25887,"subtitle":252,"heroImage":25902,"ctaButton":275,"ctaLink":276},[231],{"data":25888,"content":25889,"nodeType":74},{},[25890,25896],{"data":25891,"content":25892,"nodeType":244},{},[25893],{"data":25894,"marks":25895,"value":243,"nodeType":82},{},[],{"data":25897,"content":25898,"nodeType":87},{},[25899],{"data":25900,"marks":25901,"value":251,"nodeType":82},{},[],{"metadata":25903,"sys":25906,"fields":25911},{"tags":25904,"concepts":25905},[],[],{"space":25907,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":25909,"publishedVersion":62,"revision":44,"locale":29},{"sys":25908},{"type":12,"linkType":13,"id":14},{"sys":25910},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":25912},{"url":267,"details":25913,"fileName":273,"contentType":274},{"size":269,"image":25914},{"width":271,"height":272},{"sys":25916,"fields":25919},{"id":25917,"createdAt":25918},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":25920,"slug":25921,"articleIntro":-1,"category":25922},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[25923],{"metadata":25924,"sys":25927,"fields":25934},{"tags":25925,"concepts":25926},[],[],{"space":25928,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":25930,"publishedVersion":222,"revision":62,"contentType":25932,"locale":29},{"sys":25929},{"type":12,"linkType":13,"id":14},{"sys":25931},{"id":21,"type":12,"linkType":22},{"sys":25933},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":25935,"metaTitle":232,"metaDescription":233,"mainTitle":25936,"subtitle":252,"heroImage":25951,"ctaButton":275,"ctaLink":276},[231],{"data":25937,"content":25938,"nodeType":74},{},[25939,25945],{"data":25940,"content":25941,"nodeType":244},{},[25942],{"data":25943,"marks":25944,"value":243,"nodeType":82},{},[],{"data":25946,"content":25947,"nodeType":87},{},[25948],{"data":25949,"marks":25950,"value":251,"nodeType":82},{},[],{"metadata":25952,"sys":25955,"fields":25960},{"tags":25953,"concepts":25954},[],[],{"space":25956,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":25958,"publishedVersion":62,"revision":44,"locale":29},{"sys":25957},{"type":12,"linkType":13,"id":14},{"sys":25959},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":25961},{"url":267,"details":25962,"fileName":273,"contentType":274},{"size":269,"image":25963},{"width":271,"height":272},{"sys":25965,"fields":25968},{"id":25966,"createdAt":25967},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":25969,"slug":25970,"articleIntro":25969,"category":25971},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[25972],{"metadata":25973,"sys":25976,"fields":25983},{"tags":25974,"concepts":25975},[],[],{"space":25977,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":25979,"publishedVersion":222,"revision":62,"contentType":25981,"locale":29},{"sys":25978},{"type":12,"linkType":13,"id":14},{"sys":25980},{"id":21,"type":12,"linkType":22},{"sys":25982},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":25984,"metaTitle":232,"metaDescription":233,"mainTitle":25985,"subtitle":252,"heroImage":26000,"ctaButton":275,"ctaLink":276},[231],{"data":25986,"content":25987,"nodeType":74},{},[25988,25994],{"data":25989,"content":25990,"nodeType":244},{},[25991],{"data":25992,"marks":25993,"value":243,"nodeType":82},{},[],{"data":25995,"content":25996,"nodeType":87},{},[25997],{"data":25998,"marks":25999,"value":251,"nodeType":82},{},[],{"metadata":26001,"sys":26004,"fields":26009},{"tags":26002,"concepts":26003},[],[],{"space":26005,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":26007,"publishedVersion":62,"revision":44,"locale":29},{"sys":26006},{"type":12,"linkType":13,"id":14},{"sys":26008},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":26010},{"url":267,"details":26011,"fileName":273,"contentType":274},{"size":269,"image":26012},{"width":271,"height":272},{"sys":26014,"fields":26017},{"id":26015,"createdAt":26016},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":26018,"slug":26019,"articleIntro":-1,"category":26020},"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",[26021],{"metadata":26022,"sys":26025,"fields":26032},{"tags":26023,"concepts":26024},[],[],{"space":26026,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":26028,"publishedVersion":222,"revision":62,"contentType":26030,"locale":29},{"sys":26027},{"type":12,"linkType":13,"id":14},{"sys":26029},{"id":21,"type":12,"linkType":22},{"sys":26031},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":26033,"metaTitle":232,"metaDescription":233,"mainTitle":26034,"subtitle":252,"heroImage":26049,"ctaButton":275,"ctaLink":276},[231],{"data":26035,"content":26036,"nodeType":74},{},[26037,26043],{"data":26038,"content":26039,"nodeType":244},{},[26040],{"data":26041,"marks":26042,"value":243,"nodeType":82},{},[],{"data":26044,"content":26045,"nodeType":87},{},[26046],{"data":26047,"marks":26048,"value":251,"nodeType":82},{},[],{"metadata":26050,"sys":26053,"fields":26058},{"tags":26051,"concepts":26052},[],[],{"space":26054,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":26056,"publishedVersion":62,"revision":44,"locale":29},{"sys":26055},{"type":12,"linkType":13,"id":14},{"sys":26057},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":26059},{"url":267,"details":26060,"fileName":273,"contentType":274},{"size":269,"image":26061},{"width":271,"height":272},{"sys":26063,"fields":26066},{"id":26064,"createdAt":26065},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":26067,"slug":26068,"articleIntro":-1,"category":26069},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[26070],{"metadata":26071,"sys":26074,"fields":26081},{"tags":26072,"concepts":26073},[],[],{"space":26075,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":26077,"publishedVersion":222,"revision":62,"contentType":26079,"locale":29},{"sys":26076},{"type":12,"linkType":13,"id":14},{"sys":26078},{"id":21,"type":12,"linkType":22},{"sys":26080},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":26082,"metaTitle":232,"metaDescription":233,"mainTitle":26083,"subtitle":252,"heroImage":26098,"ctaButton":275,"ctaLink":276},[231],{"data":26084,"content":26085,"nodeType":74},{},[26086,26092],{"data":26087,"content":26088,"nodeType":244},{},[26089],{"data":26090,"marks":26091,"value":243,"nodeType":82},{},[],{"data":26093,"content":26094,"nodeType":87},{},[26095],{"data":26096,"marks":26097,"value":251,"nodeType":82},{},[],{"metadata":26099,"sys":26102,"fields":26107},{"tags":26100,"concepts":26101},[],[],{"space":26103,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":26105,"publishedVersion":62,"revision":44,"locale":29},{"sys":26104},{"type":12,"linkType":13,"id":14},{"sys":26106},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":26108},{"url":267,"details":26109,"fileName":273,"contentType":274},{"size":269,"image":26110},{"width":271,"height":272},{"sys":26112,"fields":26115},{"id":26113,"createdAt":26114},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":26116,"slug":26117,"articleIntro":26116,"category":26118},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[26119],{"metadata":26120,"sys":26123,"fields":26130},{"tags":26121,"concepts":26122},[],[],{"space":26124,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":26126,"publishedVersion":222,"revision":62,"contentType":26128,"locale":29},{"sys":26125},{"type":12,"linkType":13,"id":14},{"sys":26127},{"id":21,"type":12,"linkType":22},{"sys":26129},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":26131,"metaTitle":232,"metaDescription":233,"mainTitle":26132,"subtitle":252,"heroImage":26147,"ctaButton":275,"ctaLink":276},[231],{"data":26133,"content":26134,"nodeType":74},{},[26135,26141],{"data":26136,"content":26137,"nodeType":244},{},[26138],{"data":26139,"marks":26140,"value":243,"nodeType":82},{},[],{"data":26142,"content":26143,"nodeType":87},{},[26144],{"data":26145,"marks":26146,"value":251,"nodeType":82},{},[],{"metadata":26148,"sys":26151,"fields":26156},{"tags":26149,"concepts":26150},[],[],{"space":26152,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":26154,"publishedVersion":62,"revision":44,"locale":29},{"sys":26153},{"type":12,"linkType":13,"id":14},{"sys":26155},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":26157},{"url":267,"details":26158,"fileName":273,"contentType":274},{"size":269,"image":26159},{"width":271,"height":272},{"sys":26161,"fields":26164},{"id":26162,"createdAt":26163},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":26165,"slug":26166,"articleIntro":26165,"category":26167},"Compte 53 - Caisse","compte-53-caisse",[26168],{"metadata":26169,"sys":26172,"fields":26179},{"tags":26170,"concepts":26171},[],[],{"space":26173,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":26175,"publishedVersion":222,"revision":62,"contentType":26177,"locale":29},{"sys":26174},{"type":12,"linkType":13,"id":14},{"sys":26176},{"id":21,"type":12,"linkType":22},{"sys":26178},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":26180,"metaTitle":232,"metaDescription":233,"mainTitle":26181,"subtitle":252,"heroImage":26196,"ctaButton":275,"ctaLink":276},[231],{"data":26182,"content":26183,"nodeType":74},{},[26184,26190],{"data":26185,"content":26186,"nodeType":244},{},[26187],{"data":26188,"marks":26189,"value":243,"nodeType":82},{},[],{"data":26191,"content":26192,"nodeType":87},{},[26193],{"data":26194,"marks":26195,"value":251,"nodeType":82},{},[],{"metadata":26197,"sys":26200,"fields":26205},{"tags":26198,"concepts":26199},[],[],{"space":26201,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":26203,"publishedVersion":62,"revision":44,"locale":29},{"sys":26202},{"type":12,"linkType":13,"id":14},{"sys":26204},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":26206},{"url":267,"details":26207,"fileName":273,"contentType":274},{"size":269,"image":26208},{"width":271,"height":272},{"sys":26210,"fields":26213},{"id":26211,"createdAt":26212},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":26214,"slug":26215,"articleIntro":-1,"category":26216},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[26217],{"metadata":26218,"sys":26221,"fields":26228},{"tags":26219,"concepts":26220},[],[],{"space":26222,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":26224,"publishedVersion":222,"revision":62,"contentType":26226,"locale":29},{"sys":26223},{"type":12,"linkType":13,"id":14},{"sys":26225},{"id":21,"type":12,"linkType":22},{"sys":26227},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":26229,"metaTitle":232,"metaDescription":233,"mainTitle":26230,"subtitle":252,"heroImage":26245,"ctaButton":275,"ctaLink":276},[231],{"data":26231,"content":26232,"nodeType":74},{},[26233,26239],{"data":26234,"content":26235,"nodeType":244},{},[26236],{"data":26237,"marks":26238,"value":243,"nodeType":82},{},[],{"data":26240,"content":26241,"nodeType":87},{},[26242],{"data":26243,"marks":26244,"value":251,"nodeType":82},{},[],{"metadata":26246,"sys":26249,"fields":26254},{"tags":26247,"concepts":26248},[],[],{"space":26250,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":26252,"publishedVersion":62,"revision":44,"locale":29},{"sys":26251},{"type":12,"linkType":13,"id":14},{"sys":26253},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":26255},{"url":267,"details":26256,"fileName":273,"contentType":274},{"size":269,"image":26257},{"width":271,"height":272},{"sys":26259,"fields":26262},{"id":26260,"createdAt":26261},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":26263,"slug":26264,"articleIntro":26263,"category":26265},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[26266],{"metadata":26267,"sys":26270,"fields":26277},{"tags":26268,"concepts":26269},[],[],{"space":26271,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":26273,"publishedVersion":222,"revision":62,"contentType":26275,"locale":29},{"sys":26272},{"type":12,"linkType":13,"id":14},{"sys":26274},{"id":21,"type":12,"linkType":22},{"sys":26276},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":26278,"metaTitle":232,"metaDescription":233,"mainTitle":26279,"subtitle":252,"heroImage":26294,"ctaButton":275,"ctaLink":276},[231],{"data":26280,"content":26281,"nodeType":74},{},[26282,26288],{"data":26283,"content":26284,"nodeType":244},{},[26285],{"data":26286,"marks":26287,"value":243,"nodeType":82},{},[],{"data":26289,"content":26290,"nodeType":87},{},[26291],{"data":26292,"marks":26293,"value":251,"nodeType":82},{},[],{"metadata":26295,"sys":26298,"fields":26303},{"tags":26296,"concepts":26297},[],[],{"space":26299,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":26301,"publishedVersion":62,"revision":44,"locale":29},{"sys":26300},{"type":12,"linkType":13,"id":14},{"sys":26302},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":26304},{"url":267,"details":26305,"fileName":273,"contentType":274},{"size":269,"image":26306},{"width":271,"height":272},{"sys":26308,"fields":26311},{"id":26309,"createdAt":26310},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":26312,"slug":26313,"articleIntro":26312,"category":26314},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[26315],{"metadata":26316,"sys":26319,"fields":26326},{"tags":26317,"concepts":26318},[],[],{"space":26320,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":26322,"publishedVersion":222,"revision":62,"contentType":26324,"locale":29},{"sys":26321},{"type":12,"linkType":13,"id":14},{"sys":26323},{"id":21,"type":12,"linkType":22},{"sys":26325},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":26327,"metaTitle":232,"metaDescription":233,"mainTitle":26328,"subtitle":252,"heroImage":26343,"ctaButton":275,"ctaLink":276},[231],{"data":26329,"content":26330,"nodeType":74},{},[26331,26337],{"data":26332,"content":26333,"nodeType":244},{},[26334],{"data":26335,"marks":26336,"value":243,"nodeType":82},{},[],{"data":26338,"content":26339,"nodeType":87},{},[26340],{"data":26341,"marks":26342,"value":251,"nodeType":82},{},[],{"metadata":26344,"sys":26347,"fields":26352},{"tags":26345,"concepts":26346},[],[],{"space":26348,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":26350,"publishedVersion":62,"revision":44,"locale":29},{"sys":26349},{"type":12,"linkType":13,"id":14},{"sys":26351},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":26353},{"url":267,"details":26354,"fileName":273,"contentType":274},{"size":269,"image":26355},{"width":271,"height":272},{"sys":26357,"fields":26360},{"id":26358,"createdAt":26359},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":26361,"slug":26362,"articleIntro":26361,"category":26363},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[26364],{"metadata":26365,"sys":26368,"fields":26375},{"tags":26366,"concepts":26367},[],[],{"space":26369,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":26371,"publishedVersion":222,"revision":62,"contentType":26373,"locale":29},{"sys":26370},{"type":12,"linkType":13,"id":14},{"sys":26372},{"id":21,"type":12,"linkType":22},{"sys":26374},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":26376,"metaTitle":232,"metaDescription":233,"mainTitle":26377,"subtitle":252,"heroImage":26392,"ctaButton":275,"ctaLink":276},[231],{"data":26378,"content":26379,"nodeType":74},{},[26380,26386],{"data":26381,"content":26382,"nodeType":244},{},[26383],{"data":26384,"marks":26385,"value":243,"nodeType":82},{},[],{"data":26387,"content":26388,"nodeType":87},{},[26389],{"data":26390,"marks":26391,"value":251,"nodeType":82},{},[],{"metadata":26393,"sys":26396,"fields":26401},{"tags":26394,"concepts":26395},[],[],{"space":26397,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":26399,"publishedVersion":62,"revision":44,"locale":29},{"sys":26398},{"type":12,"linkType":13,"id":14},{"sys":26400},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":26402},{"url":267,"details":26403,"fileName":273,"contentType":274},{"size":269,"image":26404},{"width":271,"height":272},{"sys":26406,"fields":26409},{"id":26407,"createdAt":26408},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":26410,"slug":26411,"articleIntro":26410,"category":26412},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[26413],{"metadata":26414,"sys":26417,"fields":26424},{"tags":26415,"concepts":26416},[],[],{"space":26418,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":26420,"publishedVersion":222,"revision":62,"contentType":26422,"locale":29},{"sys":26419},{"type":12,"linkType":13,"id":14},{"sys":26421},{"id":21,"type":12,"linkType":22},{"sys":26423},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":26425,"metaTitle":232,"metaDescription":233,"mainTitle":26426,"subtitle":252,"heroImage":26441,"ctaButton":275,"ctaLink":276},[231],{"data":26427,"content":26428,"nodeType":74},{},[26429,26435],{"data":26430,"content":26431,"nodeType":244},{},[26432],{"data":26433,"marks":26434,"value":243,"nodeType":82},{},[],{"data":26436,"content":26437,"nodeType":87},{},[26438],{"data":26439,"marks":26440,"value":251,"nodeType":82},{},[],{"metadata":26442,"sys":26445,"fields":26450},{"tags":26443,"concepts":26444},[],[],{"space":26446,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":26448,"publishedVersion":62,"revision":44,"locale":29},{"sys":26447},{"type":12,"linkType":13,"id":14},{"sys":26449},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":26451},{"url":267,"details":26452,"fileName":273,"contentType":274},{"size":269,"image":26453},{"width":271,"height":272},{"sys":26455,"fields":26458},{"id":26456,"createdAt":26457},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":26459,"slug":26460,"articleIntro":-1,"category":26461},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[26462],{"metadata":26463,"sys":26466,"fields":26473},{"tags":26464,"concepts":26465},[],[],{"space":26467,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":26469,"publishedVersion":222,"revision":62,"contentType":26471,"locale":29},{"sys":26468},{"type":12,"linkType":13,"id":14},{"sys":26470},{"id":21,"type":12,"linkType":22},{"sys":26472},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":26474,"metaTitle":232,"metaDescription":233,"mainTitle":26475,"subtitle":252,"heroImage":26490,"ctaButton":275,"ctaLink":276},[231],{"data":26476,"content":26477,"nodeType":74},{},[26478,26484],{"data":26479,"content":26480,"nodeType":244},{},[26481],{"data":26482,"marks":26483,"value":243,"nodeType":82},{},[],{"data":26485,"content":26486,"nodeType":87},{},[26487],{"data":26488,"marks":26489,"value":251,"nodeType":82},{},[],{"metadata":26491,"sys":26494,"fields":26499},{"tags":26492,"concepts":26493},[],[],{"space":26495,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":26497,"publishedVersion":62,"revision":44,"locale":29},{"sys":26496},{"type":12,"linkType":13,"id":14},{"sys":26498},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":26500},{"url":267,"details":26501,"fileName":273,"contentType":274},{"size":269,"image":26502},{"width":271,"height":272},{"sys":26504,"fields":26506},{"id":26505,"createdAt":8815},"55iVQXY18hY6u2UZk6N5JX",{"title":26507,"slug":26508,"articleIntro":-1,"category":26509},"Compte 704 - Travaux","compte-704---travaux",[26510],{"metadata":26511,"sys":26514,"fields":26521},{"tags":26512,"concepts":26513},[],[],{"space":26515,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":26517,"publishedVersion":222,"revision":62,"contentType":26519,"locale":29},{"sys":26516},{"type":12,"linkType":13,"id":14},{"sys":26518},{"id":21,"type":12,"linkType":22},{"sys":26520},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":26522,"metaTitle":232,"metaDescription":233,"mainTitle":26523,"subtitle":252,"heroImage":26538,"ctaButton":275,"ctaLink":276},[231],{"data":26524,"content":26525,"nodeType":74},{},[26526,26532],{"data":26527,"content":26528,"nodeType":244},{},[26529],{"data":26530,"marks":26531,"value":243,"nodeType":82},{},[],{"data":26533,"content":26534,"nodeType":87},{},[26535],{"data":26536,"marks":26537,"value":251,"nodeType":82},{},[],{"metadata":26539,"sys":26542,"fields":26547},{"tags":26540,"concepts":26541},[],[],{"space":26543,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":26545,"publishedVersion":62,"revision":44,"locale":29},{"sys":26544},{"type":12,"linkType":13,"id":14},{"sys":26546},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":26548},{"url":267,"details":26549,"fileName":273,"contentType":274},{"size":269,"image":26550},{"width":271,"height":272},{"sys":26552,"fields":26555},{"id":26553,"createdAt":26554},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":26556,"slug":26557,"articleIntro":26556,"category":26558},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[26559],{"metadata":26560,"sys":26563,"fields":26570},{"tags":26561,"concepts":26562},[],[],{"space":26564,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":26566,"publishedVersion":222,"revision":62,"contentType":26568,"locale":29},{"sys":26565},{"type":12,"linkType":13,"id":14},{"sys":26567},{"id":21,"type":12,"linkType":22},{"sys":26569},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":26571,"metaTitle":232,"metaDescription":233,"mainTitle":26572,"subtitle":252,"heroImage":26587,"ctaButton":275,"ctaLink":276},[231],{"data":26573,"content":26574,"nodeType":74},{},[26575,26581],{"data":26576,"content":26577,"nodeType":244},{},[26578],{"data":26579,"marks":26580,"value":243,"nodeType":82},{},[],{"data":26582,"content":26583,"nodeType":87},{},[26584],{"data":26585,"marks":26586,"value":251,"nodeType":82},{},[],{"metadata":26588,"sys":26591,"fields":26596},{"tags":26589,"concepts":26590},[],[],{"space":26592,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":26594,"publishedVersion":62,"revision":44,"locale":29},{"sys":26593},{"type":12,"linkType":13,"id":14},{"sys":26595},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":26597},{"url":267,"details":26598,"fileName":273,"contentType":274},{"size":269,"image":26599},{"width":271,"height":272},{"sys":26601,"fields":26604},{"id":26602,"createdAt":26603},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":26605,"slug":26606,"articleIntro":26605,"category":26607},"4886 - Charges","compte-4886-charges",[26608],{"metadata":26609,"sys":26612,"fields":26619},{"tags":26610,"concepts":26611},[],[],{"space":26613,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":26615,"publishedVersion":222,"revision":62,"contentType":26617,"locale":29},{"sys":26614},{"type":12,"linkType":13,"id":14},{"sys":26616},{"id":21,"type":12,"linkType":22},{"sys":26618},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":26620,"metaTitle":232,"metaDescription":233,"mainTitle":26621,"subtitle":252,"heroImage":26636,"ctaButton":275,"ctaLink":276},[231],{"data":26622,"content":26623,"nodeType":74},{},[26624,26630],{"data":26625,"content":26626,"nodeType":244},{},[26627],{"data":26628,"marks":26629,"value":243,"nodeType":82},{},[],{"data":26631,"content":26632,"nodeType":87},{},[26633],{"data":26634,"marks":26635,"value":251,"nodeType":82},{},[],{"metadata":26637,"sys":26640,"fields":26645},{"tags":26638,"concepts":26639},[],[],{"space":26641,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":26643,"publishedVersion":62,"revision":44,"locale":29},{"sys":26642},{"type":12,"linkType":13,"id":14},{"sys":26644},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":26646},{"url":267,"details":26647,"fileName":273,"contentType":274},{"size":269,"image":26648},{"width":271,"height":272},{"sys":26650,"fields":26653},{"id":26651,"createdAt":26652},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":26654,"slug":26655,"articleIntro":26656,"category":26657},"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.",[26658],{"metadata":26659,"sys":26662,"fields":26669},{"tags":26660,"concepts":26661},[],[],{"space":26663,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":26665,"publishedVersion":222,"revision":62,"contentType":26667,"locale":29},{"sys":26664},{"type":12,"linkType":13,"id":14},{"sys":26666},{"id":21,"type":12,"linkType":22},{"sys":26668},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":26670,"metaTitle":232,"metaDescription":233,"mainTitle":26671,"subtitle":252,"heroImage":26686,"ctaButton":275,"ctaLink":276},[231],{"data":26672,"content":26673,"nodeType":74},{},[26674,26680],{"data":26675,"content":26676,"nodeType":244},{},[26677],{"data":26678,"marks":26679,"value":243,"nodeType":82},{},[],{"data":26681,"content":26682,"nodeType":87},{},[26683],{"data":26684,"marks":26685,"value":251,"nodeType":82},{},[],{"metadata":26687,"sys":26690,"fields":26695},{"tags":26688,"concepts":26689},[],[],{"space":26691,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":26693,"publishedVersion":62,"revision":44,"locale":29},{"sys":26692},{"type":12,"linkType":13,"id":14},{"sys":26694},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":26696},{"url":267,"details":26697,"fileName":273,"contentType":274},{"size":269,"image":26698},{"width":271,"height":272},{"sys":26700,"fields":26703},{"id":26701,"createdAt":26702},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":26704,"slug":26705,"articleIntro":-1,"category":26706},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[26707],{"metadata":26708,"sys":26711,"fields":26718},{"tags":26709,"concepts":26710},[],[],{"space":26712,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":26714,"publishedVersion":222,"revision":62,"contentType":26716,"locale":29},{"sys":26713},{"type":12,"linkType":13,"id":14},{"sys":26715},{"id":21,"type":12,"linkType":22},{"sys":26717},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":26719,"metaTitle":232,"metaDescription":233,"mainTitle":26720,"subtitle":252,"heroImage":26735,"ctaButton":275,"ctaLink":276},[231],{"data":26721,"content":26722,"nodeType":74},{},[26723,26729],{"data":26724,"content":26725,"nodeType":244},{},[26726],{"data":26727,"marks":26728,"value":243,"nodeType":82},{},[],{"data":26730,"content":26731,"nodeType":87},{},[26732],{"data":26733,"marks":26734,"value":251,"nodeType":82},{},[],{"metadata":26736,"sys":26739,"fields":26744},{"tags":26737,"concepts":26738},[],[],{"space":26740,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":26742,"publishedVersion":62,"revision":44,"locale":29},{"sys":26741},{"type":12,"linkType":13,"id":14},{"sys":26743},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":26745},{"url":267,"details":26746,"fileName":273,"contentType":274},{"size":269,"image":26747},{"width":271,"height":272},{"sys":26749,"fields":26752},{"id":26750,"createdAt":26751},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":26753,"slug":26754,"articleIntro":-1,"category":26755},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[26756],{"metadata":26757,"sys":26760,"fields":26767},{"tags":26758,"concepts":26759},[],[],{"space":26761,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":26763,"publishedVersion":222,"revision":62,"contentType":26765,"locale":29},{"sys":26762},{"type":12,"linkType":13,"id":14},{"sys":26764},{"id":21,"type":12,"linkType":22},{"sys":26766},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":26768,"metaTitle":232,"metaDescription":233,"mainTitle":26769,"subtitle":252,"heroImage":26784,"ctaButton":275,"ctaLink":276},[231],{"data":26770,"content":26771,"nodeType":74},{},[26772,26778],{"data":26773,"content":26774,"nodeType":244},{},[26775],{"data":26776,"marks":26777,"value":243,"nodeType":82},{},[],{"data":26779,"content":26780,"nodeType":87},{},[26781],{"data":26782,"marks":26783,"value":251,"nodeType":82},{},[],{"metadata":26785,"sys":26788,"fields":26793},{"tags":26786,"concepts":26787},[],[],{"space":26789,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":26791,"publishedVersion":62,"revision":44,"locale":29},{"sys":26790},{"type":12,"linkType":13,"id":14},{"sys":26792},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":26794},{"url":267,"details":26795,"fileName":273,"contentType":274},{"size":269,"image":26796},{"width":271,"height":272},{"sys":26798,"fields":26801},{"id":26799,"createdAt":26800},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":26802,"slug":26803,"articleIntro":-1,"category":26804},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[26805],{"metadata":26806,"sys":26809,"fields":26816},{"tags":26807,"concepts":26808},[],[],{"space":26810,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":26812,"publishedVersion":222,"revision":62,"contentType":26814,"locale":29},{"sys":26811},{"type":12,"linkType":13,"id":14},{"sys":26813},{"id":21,"type":12,"linkType":22},{"sys":26815},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":26817,"metaTitle":232,"metaDescription":233,"mainTitle":26818,"subtitle":252,"heroImage":26833,"ctaButton":275,"ctaLink":276},[231],{"data":26819,"content":26820,"nodeType":74},{},[26821,26827],{"data":26822,"content":26823,"nodeType":244},{},[26824],{"data":26825,"marks":26826,"value":243,"nodeType":82},{},[],{"data":26828,"content":26829,"nodeType":87},{},[26830],{"data":26831,"marks":26832,"value":251,"nodeType":82},{},[],{"metadata":26834,"sys":26837,"fields":26842},{"tags":26835,"concepts":26836},[],[],{"space":26838,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":26840,"publishedVersion":62,"revision":44,"locale":29},{"sys":26839},{"type":12,"linkType":13,"id":14},{"sys":26841},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":26843},{"url":267,"details":26844,"fileName":273,"contentType":274},{"size":269,"image":26845},{"width":271,"height":272},{"sys":26847,"fields":26850},{"id":26848,"createdAt":26849},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":26851,"slug":26852,"articleIntro":26851,"category":26853},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[26854],{"metadata":26855,"sys":26858,"fields":26865},{"tags":26856,"concepts":26857},[],[],{"space":26859,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":26861,"publishedVersion":222,"revision":62,"contentType":26863,"locale":29},{"sys":26860},{"type":12,"linkType":13,"id":14},{"sys":26862},{"id":21,"type":12,"linkType":22},{"sys":26864},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":26866,"metaTitle":232,"metaDescription":233,"mainTitle":26867,"subtitle":252,"heroImage":26882,"ctaButton":275,"ctaLink":276},[231],{"data":26868,"content":26869,"nodeType":74},{},[26870,26876],{"data":26871,"content":26872,"nodeType":244},{},[26873],{"data":26874,"marks":26875,"value":243,"nodeType":82},{},[],{"data":26877,"content":26878,"nodeType":87},{},[26879],{"data":26880,"marks":26881,"value":251,"nodeType":82},{},[],{"metadata":26883,"sys":26886,"fields":26891},{"tags":26884,"concepts":26885},[],[],{"space":26887,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":26889,"publishedVersion":62,"revision":44,"locale":29},{"sys":26888},{"type":12,"linkType":13,"id":14},{"sys":26890},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":26892},{"url":267,"details":26893,"fileName":273,"contentType":274},{"size":269,"image":26894},{"width":271,"height":272},{"sys":26896,"fields":26899},{"id":26897,"createdAt":26898},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":26900,"slug":26901,"articleIntro":26900,"category":26902},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[26903],{"metadata":26904,"sys":26907,"fields":26914},{"tags":26905,"concepts":26906},[],[],{"space":26908,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":26910,"publishedVersion":222,"revision":62,"contentType":26912,"locale":29},{"sys":26909},{"type":12,"linkType":13,"id":14},{"sys":26911},{"id":21,"type":12,"linkType":22},{"sys":26913},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":26915,"metaTitle":232,"metaDescription":233,"mainTitle":26916,"subtitle":252,"heroImage":26931,"ctaButton":275,"ctaLink":276},[231],{"data":26917,"content":26918,"nodeType":74},{},[26919,26925],{"data":26920,"content":26921,"nodeType":244},{},[26922],{"data":26923,"marks":26924,"value":243,"nodeType":82},{},[],{"data":26926,"content":26927,"nodeType":87},{},[26928],{"data":26929,"marks":26930,"value":251,"nodeType":82},{},[],{"metadata":26932,"sys":26935,"fields":26940},{"tags":26933,"concepts":26934},[],[],{"space":26936,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":26938,"publishedVersion":62,"revision":44,"locale":29},{"sys":26937},{"type":12,"linkType":13,"id":14},{"sys":26939},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":26941},{"url":267,"details":26942,"fileName":273,"contentType":274},{"size":269,"image":26943},{"width":271,"height":272},{"sys":26945,"fields":26948},{"id":26946,"createdAt":26947},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":26949,"slug":26950,"articleIntro":26949,"category":26951},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[26952],{"metadata":26953,"sys":26956,"fields":26963},{"tags":26954,"concepts":26955},[],[],{"space":26957,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":26959,"publishedVersion":222,"revision":62,"contentType":26961,"locale":29},{"sys":26958},{"type":12,"linkType":13,"id":14},{"sys":26960},{"id":21,"type":12,"linkType":22},{"sys":26962},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":26964,"metaTitle":232,"metaDescription":233,"mainTitle":26965,"subtitle":252,"heroImage":26980,"ctaButton":275,"ctaLink":276},[231],{"data":26966,"content":26967,"nodeType":74},{},[26968,26974],{"data":26969,"content":26970,"nodeType":244},{},[26971],{"data":26972,"marks":26973,"value":243,"nodeType":82},{},[],{"data":26975,"content":26976,"nodeType":87},{},[26977],{"data":26978,"marks":26979,"value":251,"nodeType":82},{},[],{"metadata":26981,"sys":26984,"fields":26989},{"tags":26982,"concepts":26983},[],[],{"space":26985,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":26987,"publishedVersion":62,"revision":44,"locale":29},{"sys":26986},{"type":12,"linkType":13,"id":14},{"sys":26988},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":26990},{"url":267,"details":26991,"fileName":273,"contentType":274},{"size":269,"image":26992},{"width":271,"height":272},{"sys":26994,"fields":26997},{"id":26995,"createdAt":26996},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":26998,"slug":26999,"articleIntro":26998,"category":27000},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[27001],{"metadata":27002,"sys":27005,"fields":27012},{"tags":27003,"concepts":27004},[],[],{"space":27006,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":27008,"publishedVersion":222,"revision":62,"contentType":27010,"locale":29},{"sys":27007},{"type":12,"linkType":13,"id":14},{"sys":27009},{"id":21,"type":12,"linkType":22},{"sys":27011},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":27013,"metaTitle":232,"metaDescription":233,"mainTitle":27014,"subtitle":252,"heroImage":27029,"ctaButton":275,"ctaLink":276},[231],{"data":27015,"content":27016,"nodeType":74},{},[27017,27023],{"data":27018,"content":27019,"nodeType":244},{},[27020],{"data":27021,"marks":27022,"value":243,"nodeType":82},{},[],{"data":27024,"content":27025,"nodeType":87},{},[27026],{"data":27027,"marks":27028,"value":251,"nodeType":82},{},[],{"metadata":27030,"sys":27033,"fields":27038},{"tags":27031,"concepts":27032},[],[],{"space":27034,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":27036,"publishedVersion":62,"revision":44,"locale":29},{"sys":27035},{"type":12,"linkType":13,"id":14},{"sys":27037},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":27039},{"url":267,"details":27040,"fileName":273,"contentType":274},{"size":269,"image":27041},{"width":271,"height":272},{"sys":27043,"fields":27046},{"id":27044,"createdAt":27045},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":27047,"slug":27048,"articleIntro":27047,"category":27049},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[27050],{"metadata":27051,"sys":27054,"fields":27061},{"tags":27052,"concepts":27053},[],[],{"space":27055,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":27057,"publishedVersion":222,"revision":62,"contentType":27059,"locale":29},{"sys":27056},{"type":12,"linkType":13,"id":14},{"sys":27058},{"id":21,"type":12,"linkType":22},{"sys":27060},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":27062,"metaTitle":232,"metaDescription":233,"mainTitle":27063,"subtitle":252,"heroImage":27078,"ctaButton":275,"ctaLink":276},[231],{"data":27064,"content":27065,"nodeType":74},{},[27066,27072],{"data":27067,"content":27068,"nodeType":244},{},[27069],{"data":27070,"marks":27071,"value":243,"nodeType":82},{},[],{"data":27073,"content":27074,"nodeType":87},{},[27075],{"data":27076,"marks":27077,"value":251,"nodeType":82},{},[],{"metadata":27079,"sys":27082,"fields":27087},{"tags":27080,"concepts":27081},[],[],{"space":27083,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":27085,"publishedVersion":62,"revision":44,"locale":29},{"sys":27084},{"type":12,"linkType":13,"id":14},{"sys":27086},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":27088},{"url":267,"details":27089,"fileName":273,"contentType":274},{"size":269,"image":27090},{"width":271,"height":272},{"sys":27092,"fields":27095},{"id":27093,"createdAt":27094},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":27096,"slug":27097,"articleIntro":-1,"category":27098},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[27099],{"metadata":27100,"sys":27103,"fields":27110},{"tags":27101,"concepts":27102},[],[],{"space":27104,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":27106,"publishedVersion":222,"revision":62,"contentType":27108,"locale":29},{"sys":27105},{"type":12,"linkType":13,"id":14},{"sys":27107},{"id":21,"type":12,"linkType":22},{"sys":27109},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":27111,"metaTitle":232,"metaDescription":233,"mainTitle":27112,"subtitle":252,"heroImage":27127,"ctaButton":275,"ctaLink":276},[231],{"data":27113,"content":27114,"nodeType":74},{},[27115,27121],{"data":27116,"content":27117,"nodeType":244},{},[27118],{"data":27119,"marks":27120,"value":243,"nodeType":82},{},[],{"data":27122,"content":27123,"nodeType":87},{},[27124],{"data":27125,"marks":27126,"value":251,"nodeType":82},{},[],{"metadata":27128,"sys":27131,"fields":27136},{"tags":27129,"concepts":27130},[],[],{"space":27132,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":27134,"publishedVersion":62,"revision":44,"locale":29},{"sys":27133},{"type":12,"linkType":13,"id":14},{"sys":27135},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":27137},{"url":267,"details":27138,"fileName":273,"contentType":274},{"size":269,"image":27139},{"width":271,"height":272},{"sys":27141,"fields":27144},{"id":27142,"createdAt":27143},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":27145,"slug":27146,"articleIntro":27145,"category":27147},"Compte 326 - Emballages","compte-326-emballages",[27148],{"metadata":27149,"sys":27152,"fields":27159},{"tags":27150,"concepts":27151},[],[],{"space":27153,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":27155,"publishedVersion":222,"revision":62,"contentType":27157,"locale":29},{"sys":27154},{"type":12,"linkType":13,"id":14},{"sys":27156},{"id":21,"type":12,"linkType":22},{"sys":27158},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":27160,"metaTitle":232,"metaDescription":233,"mainTitle":27161,"subtitle":252,"heroImage":27176,"ctaButton":275,"ctaLink":276},[231],{"data":27162,"content":27163,"nodeType":74},{},[27164,27170],{"data":27165,"content":27166,"nodeType":244},{},[27167],{"data":27168,"marks":27169,"value":243,"nodeType":82},{},[],{"data":27171,"content":27172,"nodeType":87},{},[27173],{"data":27174,"marks":27175,"value":251,"nodeType":82},{},[],{"metadata":27177,"sys":27180,"fields":27185},{"tags":27178,"concepts":27179},[],[],{"space":27181,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":27183,"publishedVersion":62,"revision":44,"locale":29},{"sys":27182},{"type":12,"linkType":13,"id":14},{"sys":27184},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":27186},{"url":267,"details":27187,"fileName":273,"contentType":274},{"size":269,"image":27188},{"width":271,"height":272},{"sys":27190,"fields":27193},{"id":27191,"createdAt":27192},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":27194,"slug":27195,"articleIntro":-1,"category":27196},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[27197],{"metadata":27198,"sys":27201,"fields":27208},{"tags":27199,"concepts":27200},[],[],{"space":27202,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":27204,"publishedVersion":222,"revision":62,"contentType":27206,"locale":29},{"sys":27203},{"type":12,"linkType":13,"id":14},{"sys":27205},{"id":21,"type":12,"linkType":22},{"sys":27207},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":27209,"metaTitle":232,"metaDescription":233,"mainTitle":27210,"subtitle":252,"heroImage":27225,"ctaButton":275,"ctaLink":276},[231],{"data":27211,"content":27212,"nodeType":74},{},[27213,27219],{"data":27214,"content":27215,"nodeType":244},{},[27216],{"data":27217,"marks":27218,"value":243,"nodeType":82},{},[],{"data":27220,"content":27221,"nodeType":87},{},[27222],{"data":27223,"marks":27224,"value":251,"nodeType":82},{},[],{"metadata":27226,"sys":27229,"fields":27234},{"tags":27227,"concepts":27228},[],[],{"space":27230,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":27232,"publishedVersion":62,"revision":44,"locale":29},{"sys":27231},{"type":12,"linkType":13,"id":14},{"sys":27233},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":27235},{"url":267,"details":27236,"fileName":273,"contentType":274},{"size":269,"image":27237},{"width":271,"height":272},{"sys":27239,"fields":27242},{"id":27240,"createdAt":27241},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":27243,"slug":27244,"articleIntro":27243,"category":27245},"Compte 6026 - Emballages","compte-6026-emballages",[27246],{"metadata":27247,"sys":27250,"fields":27257},{"tags":27248,"concepts":27249},[],[],{"space":27251,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":27253,"publishedVersion":222,"revision":62,"contentType":27255,"locale":29},{"sys":27252},{"type":12,"linkType":13,"id":14},{"sys":27254},{"id":21,"type":12,"linkType":22},{"sys":27256},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":27258,"metaTitle":232,"metaDescription":233,"mainTitle":27259,"subtitle":252,"heroImage":27274,"ctaButton":275,"ctaLink":276},[231],{"data":27260,"content":27261,"nodeType":74},{},[27262,27268],{"data":27263,"content":27264,"nodeType":244},{},[27265],{"data":27266,"marks":27267,"value":243,"nodeType":82},{},[],{"data":27269,"content":27270,"nodeType":87},{},[27271],{"data":27272,"marks":27273,"value":251,"nodeType":82},{},[],{"metadata":27275,"sys":27278,"fields":27283},{"tags":27276,"concepts":27277},[],[],{"space":27279,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":27281,"publishedVersion":62,"revision":44,"locale":29},{"sys":27280},{"type":12,"linkType":13,"id":14},{"sys":27282},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":27284},{"url":267,"details":27285,"fileName":273,"contentType":274},{"size":269,"image":27286},{"width":271,"height":272},{"sys":27288,"fields":27291},{"id":27289,"createdAt":27290},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":27292,"slug":27293,"articleIntro":27292,"category":27294},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[27295],{"metadata":27296,"sys":27299,"fields":27306},{"tags":27297,"concepts":27298},[],[],{"space":27300,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":27302,"publishedVersion":222,"revision":62,"contentType":27304,"locale":29},{"sys":27301},{"type":12,"linkType":13,"id":14},{"sys":27303},{"id":21,"type":12,"linkType":22},{"sys":27305},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":27307,"metaTitle":232,"metaDescription":233,"mainTitle":27308,"subtitle":252,"heroImage":27323,"ctaButton":275,"ctaLink":276},[231],{"data":27309,"content":27310,"nodeType":74},{},[27311,27317],{"data":27312,"content":27313,"nodeType":244},{},[27314],{"data":27315,"marks":27316,"value":243,"nodeType":82},{},[],{"data":27318,"content":27319,"nodeType":87},{},[27320],{"data":27321,"marks":27322,"value":251,"nodeType":82},{},[],{"metadata":27324,"sys":27327,"fields":27332},{"tags":27325,"concepts":27326},[],[],{"space":27328,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":27330,"publishedVersion":62,"revision":44,"locale":29},{"sys":27329},{"type":12,"linkType":13,"id":14},{"sys":27331},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":27333},{"url":267,"details":27334,"fileName":273,"contentType":274},{"size":269,"image":27335},{"width":271,"height":272},{"sys":27337,"fields":27340},{"id":27338,"createdAt":27339},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":27341,"slug":27342,"articleIntro":27341,"category":27343},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[27344],{"metadata":27345,"sys":27348,"fields":27355},{"tags":27346,"concepts":27347},[],[],{"space":27349,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":27351,"publishedVersion":222,"revision":62,"contentType":27353,"locale":29},{"sys":27350},{"type":12,"linkType":13,"id":14},{"sys":27352},{"id":21,"type":12,"linkType":22},{"sys":27354},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":27356,"metaTitle":232,"metaDescription":233,"mainTitle":27357,"subtitle":252,"heroImage":27372,"ctaButton":275,"ctaLink":276},[231],{"data":27358,"content":27359,"nodeType":74},{},[27360,27366],{"data":27361,"content":27362,"nodeType":244},{},[27363],{"data":27364,"marks":27365,"value":243,"nodeType":82},{},[],{"data":27367,"content":27368,"nodeType":87},{},[27369],{"data":27370,"marks":27371,"value":251,"nodeType":82},{},[],{"metadata":27373,"sys":27376,"fields":27381},{"tags":27374,"concepts":27375},[],[],{"space":27377,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":27379,"publishedVersion":62,"revision":44,"locale":29},{"sys":27378},{"type":12,"linkType":13,"id":14},{"sys":27380},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":27382},{"url":267,"details":27383,"fileName":273,"contentType":274},{"size":269,"image":27384},{"width":271,"height":272},{"sys":27386,"fields":27389},{"id":27387,"createdAt":27388},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":27390,"slug":27391,"articleIntro":27390,"category":27392},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[27393],{"metadata":27394,"sys":27397,"fields":27404},{"tags":27395,"concepts":27396},[],[],{"space":27398,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":27400,"publishedVersion":222,"revision":62,"contentType":27402,"locale":29},{"sys":27399},{"type":12,"linkType":13,"id":14},{"sys":27401},{"id":21,"type":12,"linkType":22},{"sys":27403},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":27405,"metaTitle":232,"metaDescription":233,"mainTitle":27406,"subtitle":252,"heroImage":27421,"ctaButton":275,"ctaLink":276},[231],{"data":27407,"content":27408,"nodeType":74},{},[27409,27415],{"data":27410,"content":27411,"nodeType":244},{},[27412],{"data":27413,"marks":27414,"value":243,"nodeType":82},{},[],{"data":27416,"content":27417,"nodeType":87},{},[27418],{"data":27419,"marks":27420,"value":251,"nodeType":82},{},[],{"metadata":27422,"sys":27425,"fields":27430},{"tags":27423,"concepts":27424},[],[],{"space":27426,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":27428,"publishedVersion":62,"revision":44,"locale":29},{"sys":27427},{"type":12,"linkType":13,"id":14},{"sys":27429},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":27431},{"url":267,"details":27432,"fileName":273,"contentType":274},{"size":269,"image":27433},{"width":271,"height":272},{"sys":27435,"fields":27438},{"id":27436,"createdAt":27437},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":27439,"slug":27440,"articleIntro":27439,"category":27441},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[27442],{"metadata":27443,"sys":27446,"fields":27453},{"tags":27444,"concepts":27445},[],[],{"space":27447,"id":217,"type":16,"createdAt":218,"updatedAt":219,"environment":27449,"publishedVersion":222,"revision":62,"contentType":27451,"locale":29},{"sys":27448},{"type":12,"linkType":13,"id":14},{"sys":27450},{"id":21,"type":12,"linkType":22},{"sys":27452},{"type":12,"linkType":27,"id":225},{"contentfulName":227,"modelCategoryName":228,"slug":229,"contentTypeSlug":27454,"metaTitle":232,"metaDescription":233,"mainTitle":27455,"subtitle":252,"heroImage":27470,"ctaButton":275,"ctaLink":276},[231],{"data":27456,"content":27457,"nodeType":74},{},[27458,27464],{"data":27459,"content":27460,"nodeType":244},{},[27461],{"data":27462,"marks":27463,"value":243,"nodeType":82},{},[],{"data":27465,"content":27466,"nodeType":87},{},[27467],{"data":27468,"marks":27469,"value":251,"nodeType":82},{},[],{"metadata":27471,"sys":27474,"fields":27479},{"tags":27472,"concepts":27473},[],[],{"space":27475,"id":260,"type":58,"createdAt":261,"updatedAt":261,"environment":27477,"publishedVersion":62,"revision":44,"locale":29},{"sys":27476},{"type":12,"linkType":13,"id":14},{"sys":27478},{"id":21,"type":12,"linkType":22},{"title":265,"description":251,"file":27480},{"url":267,"details":27481,"fileName":273,"contentType":274},{"size":269,"image":27482},{"width":271,"height":272},1780085294085]