[{"data":1,"prerenderedAt":27632},["ShallowReactive",2],{"tip-plan-comptable-compte-142-provisions-reglementees-relatives-aux-immobilisations":3,"plan-comptable-compte-142-provisions-reglementees-relatives-aux-immobilisations-similars":426},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-142-provisions-reglementees-relatives-aux-immobilisations",{"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","5IK5UkfAyxsYj1Rod4gO69","Entry","2025-05-27T13:56:19.157Z","2025-06-03T09:52:28.397Z",{"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":357,"faq_structured_data":358,"category":359},"142 - Provisions réglementées relatives aux immobilisations",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,102,124,159,166,173,180,233,240,247,254,317,324],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 142 - Provisions réglementées relatives aux immobilisations",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Provisions constituées en application de dispositions législatives ou réglementaires spécifiques aux immobilisations",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 142 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105,109,113,117,120],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 142 \"Provisions réglementées relatives aux immobilisations\" est un compte de capitaux propres qui permet d'enregistrer des provisions spécifiques aux immobilisations, constituées en application de textes législatifs ou réglementaires particuliers.",[],{},{"nodeType":82,"value":110,"marks":111,"data":112},"\n\n",[],{},{"nodeType":82,"value":114,"marks":115,"data":116},"Ces provisions ne correspondent pas à l'objet normal d'une dépréciation d'actif ou d'un risque réel, mais sont comptabilisées en vertu de dispositions fiscales dérogatoires qui autorisent ou imposent leur constitution. Elles font partie des capitaux propres de l'entreprise.",[],{},{"nodeType":82,"value":110,"marks":118,"data":119},[],{},{"nodeType":82,"value":121,"marks":122,"data":123},"Le compte 142 se distingue :",[],{},{"nodeType":125,"data":126,"content":127},"unordered-list",{},[128,139,149],{"nodeType":129,"data":130,"content":131},"list-item",{},[132],{"nodeType":87,"data":133,"content":134},{},[135],{"nodeType":82,"value":136,"marks":137,"data":138},"Des amortissements dérogatoires (compte 145) qui concernent la différence entre l'amortissement fiscal et l'amortissement économique",[],{},{"nodeType":129,"data":140,"content":141},{},[142],{"nodeType":87,"data":143,"content":144},{},[145],{"nodeType":82,"value":146,"marks":147,"data":148},"Des provisions réglementées pour hausse des prix (compte 143) qui concernent les écarts de valeur dus à l'inflation",[],{},{"nodeType":129,"data":150,"content":151},{},[152],{"nodeType":87,"data":153,"content":154},{},[155],{"nodeType":82,"value":156,"marks":157,"data":158},"Des autres provisions réglementées (compte 148) qui regroupent les autres dispositifs fiscaux spécifiques",[],{},{"nodeType":87,"data":160,"content":161},{},[162],{"nodeType":82,"value":163,"marks":164,"data":165},"Le compte 142 est spécifiquement dédié aux dispositions fiscales particulières concernant les immobilisations qui ne relèvent pas des autres catégories de provisions réglementées.",[],{},{"nodeType":95,"data":167,"content":168},{},[169],{"nodeType":82,"value":170,"marks":171,"data":172},"Quand utiliser le compte 142 ?",[],{},{"nodeType":87,"data":174,"content":175},{},[176],{"nodeType":82,"value":177,"marks":178,"data":179},"Le compte 142 est utilisé dans les situations suivantes :",[],{},{"nodeType":125,"data":181,"content":182},{},[183,193,203,213,223],{"nodeType":129,"data":184,"content":185},{},[186],{"nodeType":87,"data":187,"content":188},{},[189],{"nodeType":82,"value":190,"marks":191,"data":192},"Lors de l'application de textes fiscaux spécifiques autorisant ou prescrivant la constitution de provisions particulières relatives aux immobilisations",[],{},{"nodeType":129,"data":194,"content":195},{},[196],{"nodeType":87,"data":197,"content":198},{},[199],{"nodeType":82,"value":200,"marks":201,"data":202},"Pour bénéficier d'avantages fiscaux liés à certains types d'investissements ou d'immobilisations",[],{},{"nodeType":129,"data":204,"content":205},{},[206],{"nodeType":87,"data":207,"content":208},{},[209],{"nodeType":82,"value":210,"marks":211,"data":212},"Lors de la constitution de provisions imposées par la réglementation dans certains secteurs d'activité pour des immobilisations spécifiques",[],{},{"nodeType":129,"data":214,"content":215},{},[216],{"nodeType":87,"data":217,"content":218},{},[219],{"nodeType":82,"value":220,"marks":221,"data":222},"Pour les provisions liées à des opérations de restructuration concernant des immobilisations",[],{},{"nodeType":129,"data":224,"content":225},{},[226],{"nodeType":87,"data":227,"content":228},{},[229],{"nodeType":82,"value":230,"marks":231,"data":232},"Pour isoler comptablement les provisions réglementées qui ne correspondent pas à la définition des amortissements dérogatoires",[],{},{"nodeType":87,"data":234,"content":235},{},[236],{"nodeType":82,"value":237,"marks":238,"data":239},"Le fonctionnement du compte 142 est similaire aux autres provisions réglementées. Lors de la constitution de la provision, le compte 142 est crédité par le débit du compte 6872 \"Dotations aux provisions réglementées (immobilisations)\". Lors de la reprise, le compte 142 est débité par le crédit du compte 7872 \"Reprises sur provisions réglementées (immobilisations)\".",[],{},{"nodeType":95,"data":241,"content":242},{},[243],{"nodeType":82,"value":244,"marks":245,"data":246},"Quels sont les impacts fiscaux du compte 142 ?",[],{},{"nodeType":87,"data":248,"content":249},{},[250],{"nodeType":82,"value":251,"marks":252,"data":253},"L'utilisation du compte 142 présente plusieurs impacts fiscaux importants :",[],{},{"nodeType":125,"data":255,"content":256},{},[257,267,277,287,297,307],{"nodeType":129,"data":258,"content":259},{},[260],{"nodeType":87,"data":261,"content":262},{},[263],{"nodeType":82,"value":264,"marks":265,"data":266},"Avantage fiscal temporaire : La constitution de provisions réglementées permet de réduire temporairement le résultat fiscal et donc l'impôt sur les sociétés à payer",[],{},{"nodeType":129,"data":268,"content":269},{},[270],{"nodeType":87,"data":271,"content":272},{},[273],{"nodeType":82,"value":274,"marks":275,"data":276},"Différence entre résultat comptable et fiscal : Le compte 142 génère une différence entre le résultat comptable et le résultat fiscal qui doit être traitée dans la liasse fiscale",[],{},{"nodeType":129,"data":278,"content":279},{},[280],{"nodeType":87,"data":281,"content":282},{},[283],{"nodeType":82,"value":284,"marks":285,"data":286},"Réintégration ultérieure : Les provisions réglementées relatives aux immobilisations devront être reprises et réintégrées au résultat fiscal lorsque les conditions de leur maintien ne seront plus remplies",[],{},{"nodeType":129,"data":288,"content":289},{},[290],{"nodeType":87,"data":291,"content":292},{},[293],{"nodeType":82,"value":294,"marks":295,"data":296},"Fiscalité différée : Dans les comptes consolidés, ces provisions sont retraitées et donnent lieu à la constatation d'impôts différés",[],{},{"nodeType":129,"data":298,"content":299},{},[300],{"nodeType":87,"data":301,"content":302},{},[303],{"nodeType":82,"value":304,"marks":305,"data":306},"Optimisation fiscale : L'utilisation judicieuse de ce compte peut s'inscrire dans une stratégie d'optimisation fiscale légale, permettant d'étaler dans le temps la charge fiscale liée aux immobilisations",[],{},{"nodeType":129,"data":308,"content":309},{},[310],{"nodeType":87,"data":311,"content":312},{},[313],{"nodeType":82,"value":314,"marks":315,"data":316},"Documentation requise : L'entreprise doit conserver une documentation précise justifiant la constitution de ces provisions, en cas de contrôle fiscal",[],{},{"nodeType":95,"data":318,"content":319},{},[320],{"nodeType":82,"value":321,"marks":322,"data":323},"3 point clés à retenir sur le compte 142",[],{},{"nodeType":125,"data":325,"content":326},{},[327,337,347],{"nodeType":129,"data":328,"content":329},{},[330],{"nodeType":87,"data":331,"content":332},{},[333],{"nodeType":82,"value":334,"marks":335,"data":336},"Les provisions réglementées relatives aux immobilisations sont des provisions de nature fiscale qui ne correspondent pas à des dépréciations économiques réelles mais sont autorisées par des textes légaux ou réglementaires spécifiques.",[],{},{"nodeType":129,"data":338,"content":339},{},[340],{"nodeType":87,"data":341,"content":342},{},[343],{"nodeType":82,"value":344,"marks":345,"data":346},"Leur comptabilisation se fait par le crédit du compte 142 et le débit du compte 6872, tandis que leur reprise s'effectue par le débit du compte 142 et le crédit du compte 7872.",[],{},{"nodeType":129,"data":348,"content":349},{},[350],{"nodeType":87,"data":351,"content":352},{},[353],{"nodeType":82,"value":354,"marks":355,"data":356},"Ces provisions constituent une composante des capitaux propres et représentent un avantage fiscal temporaire qui devra être réintégré ultérieurement au résultat fiscal.",[],{},"compte-142-provisions-reglementees-relatives-aux-immobilisations",false,[360],{"metadata":361,"sys":364,"fields":376},{"tags":362,"concepts":363},[],[],{"space":365,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":370,"publishedVersion":372,"revision":62,"contentType":373,"locale":29},{"sys":366},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":371},{"id":21,"type":12,"linkType":22},24,{"sys":374},{"type":12,"linkType":27,"id":375},"category",{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":380,"metaTitle":382,"metaDescription":383,"mainTitle":384,"subtitle":401,"heroImage":402,"ctaButton":424,"ctaLink":425},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[381],"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":385,"content":386,"nodeType":74},{},[387,394],{"data":388,"content":389,"nodeType":78},{},[390],{"data":391,"marks":392,"value":393,"nodeType":82},{},[],"Plan comptable général",{"data":395,"content":396,"nodeType":87},{},[397],{"data":398,"marks":399,"value":400,"nodeType":82},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":403,"sys":406,"fields":413},{"tags":404,"concepts":405},[],[],{"space":407,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":411,"publishedVersion":62,"revision":44,"locale":29},{"sys":408},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":412},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":415},"Facturation",{"url":416,"details":417,"fileName":422,"contentType":423},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":418,"image":419},246703,{"width":420,"height":421},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[427,476,525,574,623,672,721,770,819,868,917,966,1015,1065,1114,1163,1212,1261,1310,1359,1408,1457,1506,1555,1604,1653,1702,1751,1800,1849,1898,1947,1996,2045,2094,2143,2192,2241,2290,2339,2388,2437,2486,2535,2584,2633,2682,2731,2780,2829,2878,2927,2976,3025,3074,3123,3172,3221,3270,3319,3368,3417,3466,3515,3564,3613,3662,3711,3760,3809,3858,3907,3956,4006,4055,4104,4153,4202,4251,4301,4350,4399,4449,4498,4547,4596,4645,4694,4743,4792,4841,4890,4939,4988,5037,5086,5135,5184,5233,5282,5331,5380,5429,5478,5527,5576,5625,5675,5724,5773,5822,5871,5920,5969,6018,6067,6116,6165,6214,6263,6312,6361,6410,6459,6508,6557,6606,6655,6704,6753,6802,6851,6900,6949,6998,7047,7096,7145,7194,7243,7292,7341,7390,7439,7488,7537,7586,7635,7684,7733,7782,7831,7880,7929,7978,8027,8076,8125,8174,8224,8273,8322,8370,8419,8468,8517,8566,8615,8664,8713,8762,8811,8860,8909,8958,9007,9056,9105,9154,9203,9252,9301,9350,9399,9448,9498,9547,9596,9645,9694,9743,9792,9841,9890,9939,9988,10037,10086,10135,10184,10233,10282,10331,10380,10429,10478,10527,10575,10624,10673,10722,10771,10820,10869,10918,10967,11016,11065,11114,11163,11212,11261,11310,11359,11408,11457,11506,11555,11604,11653,11702,11751,11801,11851,11900,11949,11998,12047,12096,12145,12194,12243,12292,12341,12390,12439,12488,12537,12586,12635,12684,12733,12782,12831,12880,12929,12978,13027,13076,13125,13175,13224,13273,13322,13372,13421,13470,13519,13568,13617,13666,13715,13764,13813,13862,13911,13960,14009,14058,14107,14156,14205,14250,14299,14348,14397,14446,14495,14544,14593,14642,14692,14741,14790,14839,14888,14937,14986,15035,15084,15133,15182,15231,15280,15329,15378,15427,15476,15525,15574,15623,15672,15721,15771,15820,15869,15918,15967,16016,16065,16114,16163,16212,16261,16310,16359,16408,16457,16506,16555,16604,16653,16702,16751,16800,16849,16898,16947,16996,17045,17094,17143,17192,17241,17290,17339,17388,17437,17486,17535,17584,17633,17682,17731,17780,17829,17878,17927,17976,18025,18074,18123,18172,18221,18270,18320,18369,18418,18467,18516,18565,18614,18663,18712,18761,18810,18859,18909,18958,19007,19056,19105,19154,19203,19252,19300,19349,19399,19448,19497,19546,19595,19644,19693,19742,19791,19840,19889,19937,19986,20035,20084,20133,20182,20231,20281,20330,20379,20428,20477,20526,20575,20624,20674,20723,20772,20821,20870,20919,20968,21017,21066,21115,21164,21213,21262,21311,21360,21409,21458,21507,21556,21605,21654,21703,21752,21801,21850,21899,21948,21997,22046,22095,22144,22193,22242,22291,22340,22389,22438,22487,22536,22585,22635,22684,22733,22782,22831,22880,22929,22978,23027,23076,23125,23174,23223,23272,23321,23370,23419,23468,23517,23566,23615,23664,23713,23762,23811,23860,23909,23958,24007,24056,24105,24154,24203,24252,24301,24350,24399,24448,24497,24546,24595,24644,24693,24742,24791,24840,24889,24938,24987,25036,25085,25134,25183,25232,25281,25330,25379,25428,25477,25526,25575,25624,25673,25722,25771,25820,25869,25918,25967,26016,26065,26114,26163,26212,26261,26310,26359,26408,26457,26506,26555,26604,26652,26700,26749,26798,26847,26896,26945,26994,27043,27092,27141,27191,27240,27289,27338,27387,27436,27485,27534,27583],{"sys":428,"fields":431},{"id":429,"createdAt":430},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":432,"slug":433,"articleIntro":432,"category":434},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[435],{"metadata":436,"sys":439,"fields":446},{"tags":437,"concepts":438},[],[],{"space":440,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":442,"publishedVersion":372,"revision":62,"contentType":444,"locale":29},{"sys":441},{"type":12,"linkType":13,"id":14},{"sys":443},{"id":21,"type":12,"linkType":22},{"sys":445},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":447,"metaTitle":382,"metaDescription":383,"mainTitle":448,"subtitle":401,"heroImage":463,"ctaButton":424,"ctaLink":425},[381],{"data":449,"content":450,"nodeType":74},{},[451,457],{"data":452,"content":453,"nodeType":78},{},[454],{"data":455,"marks":456,"value":393,"nodeType":82},{},[],{"data":458,"content":459,"nodeType":87},{},[460],{"data":461,"marks":462,"value":400,"nodeType":82},{},[],{"metadata":464,"sys":467,"fields":472},{"tags":465,"concepts":466},[],[],{"space":468,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":470,"publishedVersion":62,"revision":44,"locale":29},{"sys":469},{"type":12,"linkType":13,"id":14},{"sys":471},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":473},{"url":416,"details":474,"fileName":422,"contentType":423},{"size":418,"image":475},{"width":420,"height":421},{"sys":477,"fields":480},{"id":478,"createdAt":479},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":481,"slug":482,"articleIntro":481,"category":483},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[484],{"metadata":485,"sys":488,"fields":495},{"tags":486,"concepts":487},[],[],{"space":489,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":491,"publishedVersion":372,"revision":62,"contentType":493,"locale":29},{"sys":490},{"type":12,"linkType":13,"id":14},{"sys":492},{"id":21,"type":12,"linkType":22},{"sys":494},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":496,"metaTitle":382,"metaDescription":383,"mainTitle":497,"subtitle":401,"heroImage":512,"ctaButton":424,"ctaLink":425},[381],{"data":498,"content":499,"nodeType":74},{},[500,506],{"data":501,"content":502,"nodeType":78},{},[503],{"data":504,"marks":505,"value":393,"nodeType":82},{},[],{"data":507,"content":508,"nodeType":87},{},[509],{"data":510,"marks":511,"value":400,"nodeType":82},{},[],{"metadata":513,"sys":516,"fields":521},{"tags":514,"concepts":515},[],[],{"space":517,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":519,"publishedVersion":62,"revision":44,"locale":29},{"sys":518},{"type":12,"linkType":13,"id":14},{"sys":520},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":522},{"url":416,"details":523,"fileName":422,"contentType":423},{"size":418,"image":524},{"width":420,"height":421},{"sys":526,"fields":529},{"id":527,"createdAt":528},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":530,"slug":531,"articleIntro":530,"category":532},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[533],{"metadata":534,"sys":537,"fields":544},{"tags":535,"concepts":536},[],[],{"space":538,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":540,"publishedVersion":372,"revision":62,"contentType":542,"locale":29},{"sys":539},{"type":12,"linkType":13,"id":14},{"sys":541},{"id":21,"type":12,"linkType":22},{"sys":543},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":545,"metaTitle":382,"metaDescription":383,"mainTitle":546,"subtitle":401,"heroImage":561,"ctaButton":424,"ctaLink":425},[381],{"data":547,"content":548,"nodeType":74},{},[549,555],{"data":550,"content":551,"nodeType":78},{},[552],{"data":553,"marks":554,"value":393,"nodeType":82},{},[],{"data":556,"content":557,"nodeType":87},{},[558],{"data":559,"marks":560,"value":400,"nodeType":82},{},[],{"metadata":562,"sys":565,"fields":570},{"tags":563,"concepts":564},[],[],{"space":566,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":568,"publishedVersion":62,"revision":44,"locale":29},{"sys":567},{"type":12,"linkType":13,"id":14},{"sys":569},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":571},{"url":416,"details":572,"fileName":422,"contentType":423},{"size":418,"image":573},{"width":420,"height":421},{"sys":575,"fields":578},{"id":576,"createdAt":577},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":579,"slug":580,"articleIntro":579,"category":581},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[582],{"metadata":583,"sys":586,"fields":593},{"tags":584,"concepts":585},[],[],{"space":587,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":589,"publishedVersion":372,"revision":62,"contentType":591,"locale":29},{"sys":588},{"type":12,"linkType":13,"id":14},{"sys":590},{"id":21,"type":12,"linkType":22},{"sys":592},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":594,"metaTitle":382,"metaDescription":383,"mainTitle":595,"subtitle":401,"heroImage":610,"ctaButton":424,"ctaLink":425},[381],{"data":596,"content":597,"nodeType":74},{},[598,604],{"data":599,"content":600,"nodeType":78},{},[601],{"data":602,"marks":603,"value":393,"nodeType":82},{},[],{"data":605,"content":606,"nodeType":87},{},[607],{"data":608,"marks":609,"value":400,"nodeType":82},{},[],{"metadata":611,"sys":614,"fields":619},{"tags":612,"concepts":613},[],[],{"space":615,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":617,"publishedVersion":62,"revision":44,"locale":29},{"sys":616},{"type":12,"linkType":13,"id":14},{"sys":618},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":620},{"url":416,"details":621,"fileName":422,"contentType":423},{"size":418,"image":622},{"width":420,"height":421},{"sys":624,"fields":627},{"id":625,"createdAt":626},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":628,"slug":629,"articleIntro":628,"category":630},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[631],{"metadata":632,"sys":635,"fields":642},{"tags":633,"concepts":634},[],[],{"space":636,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":638,"publishedVersion":372,"revision":62,"contentType":640,"locale":29},{"sys":637},{"type":12,"linkType":13,"id":14},{"sys":639},{"id":21,"type":12,"linkType":22},{"sys":641},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":643,"metaTitle":382,"metaDescription":383,"mainTitle":644,"subtitle":401,"heroImage":659,"ctaButton":424,"ctaLink":425},[381],{"data":645,"content":646,"nodeType":74},{},[647,653],{"data":648,"content":649,"nodeType":78},{},[650],{"data":651,"marks":652,"value":393,"nodeType":82},{},[],{"data":654,"content":655,"nodeType":87},{},[656],{"data":657,"marks":658,"value":400,"nodeType":82},{},[],{"metadata":660,"sys":663,"fields":668},{"tags":661,"concepts":662},[],[],{"space":664,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":666,"publishedVersion":62,"revision":44,"locale":29},{"sys":665},{"type":12,"linkType":13,"id":14},{"sys":667},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":669},{"url":416,"details":670,"fileName":422,"contentType":423},{"size":418,"image":671},{"width":420,"height":421},{"sys":673,"fields":676},{"id":674,"createdAt":675},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":677,"slug":678,"articleIntro":-1,"category":679},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[680],{"metadata":681,"sys":684,"fields":691},{"tags":682,"concepts":683},[],[],{"space":685,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":687,"publishedVersion":372,"revision":62,"contentType":689,"locale":29},{"sys":686},{"type":12,"linkType":13,"id":14},{"sys":688},{"id":21,"type":12,"linkType":22},{"sys":690},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":692,"metaTitle":382,"metaDescription":383,"mainTitle":693,"subtitle":401,"heroImage":708,"ctaButton":424,"ctaLink":425},[381],{"data":694,"content":695,"nodeType":74},{},[696,702],{"data":697,"content":698,"nodeType":78},{},[699],{"data":700,"marks":701,"value":393,"nodeType":82},{},[],{"data":703,"content":704,"nodeType":87},{},[705],{"data":706,"marks":707,"value":400,"nodeType":82},{},[],{"metadata":709,"sys":712,"fields":717},{"tags":710,"concepts":711},[],[],{"space":713,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":715,"publishedVersion":62,"revision":44,"locale":29},{"sys":714},{"type":12,"linkType":13,"id":14},{"sys":716},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":718},{"url":416,"details":719,"fileName":422,"contentType":423},{"size":418,"image":720},{"width":420,"height":421},{"sys":722,"fields":725},{"id":723,"createdAt":724},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":726,"slug":727,"articleIntro":726,"category":728},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[729],{"metadata":730,"sys":733,"fields":740},{"tags":731,"concepts":732},[],[],{"space":734,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":736,"publishedVersion":372,"revision":62,"contentType":738,"locale":29},{"sys":735},{"type":12,"linkType":13,"id":14},{"sys":737},{"id":21,"type":12,"linkType":22},{"sys":739},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":741,"metaTitle":382,"metaDescription":383,"mainTitle":742,"subtitle":401,"heroImage":757,"ctaButton":424,"ctaLink":425},[381],{"data":743,"content":744,"nodeType":74},{},[745,751],{"data":746,"content":747,"nodeType":78},{},[748],{"data":749,"marks":750,"value":393,"nodeType":82},{},[],{"data":752,"content":753,"nodeType":87},{},[754],{"data":755,"marks":756,"value":400,"nodeType":82},{},[],{"metadata":758,"sys":761,"fields":766},{"tags":759,"concepts":760},[],[],{"space":762,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":764,"publishedVersion":62,"revision":44,"locale":29},{"sys":763},{"type":12,"linkType":13,"id":14},{"sys":765},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":767},{"url":416,"details":768,"fileName":422,"contentType":423},{"size":418,"image":769},{"width":420,"height":421},{"sys":771,"fields":774},{"id":772,"createdAt":773},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":775,"slug":776,"articleIntro":-1,"category":777},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[778],{"metadata":779,"sys":782,"fields":789},{"tags":780,"concepts":781},[],[],{"space":783,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":785,"publishedVersion":372,"revision":62,"contentType":787,"locale":29},{"sys":784},{"type":12,"linkType":13,"id":14},{"sys":786},{"id":21,"type":12,"linkType":22},{"sys":788},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":790,"metaTitle":382,"metaDescription":383,"mainTitle":791,"subtitle":401,"heroImage":806,"ctaButton":424,"ctaLink":425},[381],{"data":792,"content":793,"nodeType":74},{},[794,800],{"data":795,"content":796,"nodeType":78},{},[797],{"data":798,"marks":799,"value":393,"nodeType":82},{},[],{"data":801,"content":802,"nodeType":87},{},[803],{"data":804,"marks":805,"value":400,"nodeType":82},{},[],{"metadata":807,"sys":810,"fields":815},{"tags":808,"concepts":809},[],[],{"space":811,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":813,"publishedVersion":62,"revision":44,"locale":29},{"sys":812},{"type":12,"linkType":13,"id":14},{"sys":814},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":816},{"url":416,"details":817,"fileName":422,"contentType":423},{"size":418,"image":818},{"width":420,"height":421},{"sys":820,"fields":823},{"id":821,"createdAt":822},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":824,"slug":825,"articleIntro":824,"category":826},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[827],{"metadata":828,"sys":831,"fields":838},{"tags":829,"concepts":830},[],[],{"space":832,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":834,"publishedVersion":372,"revision":62,"contentType":836,"locale":29},{"sys":833},{"type":12,"linkType":13,"id":14},{"sys":835},{"id":21,"type":12,"linkType":22},{"sys":837},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":839,"metaTitle":382,"metaDescription":383,"mainTitle":840,"subtitle":401,"heroImage":855,"ctaButton":424,"ctaLink":425},[381],{"data":841,"content":842,"nodeType":74},{},[843,849],{"data":844,"content":845,"nodeType":78},{},[846],{"data":847,"marks":848,"value":393,"nodeType":82},{},[],{"data":850,"content":851,"nodeType":87},{},[852],{"data":853,"marks":854,"value":400,"nodeType":82},{},[],{"metadata":856,"sys":859,"fields":864},{"tags":857,"concepts":858},[],[],{"space":860,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":862,"publishedVersion":62,"revision":44,"locale":29},{"sys":861},{"type":12,"linkType":13,"id":14},{"sys":863},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":865},{"url":416,"details":866,"fileName":422,"contentType":423},{"size":418,"image":867},{"width":420,"height":421},{"sys":869,"fields":872},{"id":870,"createdAt":871},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":873,"slug":874,"articleIntro":873,"category":875},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[876],{"metadata":877,"sys":880,"fields":887},{"tags":878,"concepts":879},[],[],{"space":881,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":883,"publishedVersion":372,"revision":62,"contentType":885,"locale":29},{"sys":882},{"type":12,"linkType":13,"id":14},{"sys":884},{"id":21,"type":12,"linkType":22},{"sys":886},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":888,"metaTitle":382,"metaDescription":383,"mainTitle":889,"subtitle":401,"heroImage":904,"ctaButton":424,"ctaLink":425},[381],{"data":890,"content":891,"nodeType":74},{},[892,898],{"data":893,"content":894,"nodeType":78},{},[895],{"data":896,"marks":897,"value":393,"nodeType":82},{},[],{"data":899,"content":900,"nodeType":87},{},[901],{"data":902,"marks":903,"value":400,"nodeType":82},{},[],{"metadata":905,"sys":908,"fields":913},{"tags":906,"concepts":907},[],[],{"space":909,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":911,"publishedVersion":62,"revision":44,"locale":29},{"sys":910},{"type":12,"linkType":13,"id":14},{"sys":912},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":914},{"url":416,"details":915,"fileName":422,"contentType":423},{"size":418,"image":916},{"width":420,"height":421},{"sys":918,"fields":921},{"id":919,"createdAt":920},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":922,"slug":923,"articleIntro":922,"category":924},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[925],{"metadata":926,"sys":929,"fields":936},{"tags":927,"concepts":928},[],[],{"space":930,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":932,"publishedVersion":372,"revision":62,"contentType":934,"locale":29},{"sys":931},{"type":12,"linkType":13,"id":14},{"sys":933},{"id":21,"type":12,"linkType":22},{"sys":935},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":937,"metaTitle":382,"metaDescription":383,"mainTitle":938,"subtitle":401,"heroImage":953,"ctaButton":424,"ctaLink":425},[381],{"data":939,"content":940,"nodeType":74},{},[941,947],{"data":942,"content":943,"nodeType":78},{},[944],{"data":945,"marks":946,"value":393,"nodeType":82},{},[],{"data":948,"content":949,"nodeType":87},{},[950],{"data":951,"marks":952,"value":400,"nodeType":82},{},[],{"metadata":954,"sys":957,"fields":962},{"tags":955,"concepts":956},[],[],{"space":958,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":960,"publishedVersion":62,"revision":44,"locale":29},{"sys":959},{"type":12,"linkType":13,"id":14},{"sys":961},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":963},{"url":416,"details":964,"fileName":422,"contentType":423},{"size":418,"image":965},{"width":420,"height":421},{"sys":967,"fields":970},{"id":968,"createdAt":969},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":971,"slug":972,"articleIntro":-1,"category":973},"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",[974],{"metadata":975,"sys":978,"fields":985},{"tags":976,"concepts":977},[],[],{"space":979,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":981,"publishedVersion":372,"revision":62,"contentType":983,"locale":29},{"sys":980},{"type":12,"linkType":13,"id":14},{"sys":982},{"id":21,"type":12,"linkType":22},{"sys":984},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":986,"metaTitle":382,"metaDescription":383,"mainTitle":987,"subtitle":401,"heroImage":1002,"ctaButton":424,"ctaLink":425},[381],{"data":988,"content":989,"nodeType":74},{},[990,996],{"data":991,"content":992,"nodeType":78},{},[993],{"data":994,"marks":995,"value":393,"nodeType":82},{},[],{"data":997,"content":998,"nodeType":87},{},[999],{"data":1000,"marks":1001,"value":400,"nodeType":82},{},[],{"metadata":1003,"sys":1006,"fields":1011},{"tags":1004,"concepts":1005},[],[],{"space":1007,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":1009,"publishedVersion":62,"revision":44,"locale":29},{"sys":1008},{"type":12,"linkType":13,"id":14},{"sys":1010},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":1012},{"url":416,"details":1013,"fileName":422,"contentType":423},{"size":418,"image":1014},{"width":420,"height":421},{"sys":1016,"fields":1019},{"id":1017,"createdAt":1018},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":1020,"slug":1021,"articleIntro":1022,"category":1023},"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.",[1024],{"metadata":1025,"sys":1028,"fields":1035},{"tags":1026,"concepts":1027},[],[],{"space":1029,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":1031,"publishedVersion":372,"revision":62,"contentType":1033,"locale":29},{"sys":1030},{"type":12,"linkType":13,"id":14},{"sys":1032},{"id":21,"type":12,"linkType":22},{"sys":1034},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":1036,"metaTitle":382,"metaDescription":383,"mainTitle":1037,"subtitle":401,"heroImage":1052,"ctaButton":424,"ctaLink":425},[381],{"data":1038,"content":1039,"nodeType":74},{},[1040,1046],{"data":1041,"content":1042,"nodeType":78},{},[1043],{"data":1044,"marks":1045,"value":393,"nodeType":82},{},[],{"data":1047,"content":1048,"nodeType":87},{},[1049],{"data":1050,"marks":1051,"value":400,"nodeType":82},{},[],{"metadata":1053,"sys":1056,"fields":1061},{"tags":1054,"concepts":1055},[],[],{"space":1057,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":1059,"publishedVersion":62,"revision":44,"locale":29},{"sys":1058},{"type":12,"linkType":13,"id":14},{"sys":1060},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":1062},{"url":416,"details":1063,"fileName":422,"contentType":423},{"size":418,"image":1064},{"width":420,"height":421},{"sys":1066,"fields":1069},{"id":1067,"createdAt":1068},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":1070,"slug":1071,"articleIntro":1070,"category":1072},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[1073],{"metadata":1074,"sys":1077,"fields":1084},{"tags":1075,"concepts":1076},[],[],{"space":1078,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":1080,"publishedVersion":372,"revision":62,"contentType":1082,"locale":29},{"sys":1079},{"type":12,"linkType":13,"id":14},{"sys":1081},{"id":21,"type":12,"linkType":22},{"sys":1083},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":1085,"metaTitle":382,"metaDescription":383,"mainTitle":1086,"subtitle":401,"heroImage":1101,"ctaButton":424,"ctaLink":425},[381],{"data":1087,"content":1088,"nodeType":74},{},[1089,1095],{"data":1090,"content":1091,"nodeType":78},{},[1092],{"data":1093,"marks":1094,"value":393,"nodeType":82},{},[],{"data":1096,"content":1097,"nodeType":87},{},[1098],{"data":1099,"marks":1100,"value":400,"nodeType":82},{},[],{"metadata":1102,"sys":1105,"fields":1110},{"tags":1103,"concepts":1104},[],[],{"space":1106,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":1108,"publishedVersion":62,"revision":44,"locale":29},{"sys":1107},{"type":12,"linkType":13,"id":14},{"sys":1109},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":1111},{"url":416,"details":1112,"fileName":422,"contentType":423},{"size":418,"image":1113},{"width":420,"height":421},{"sys":1115,"fields":1118},{"id":1116,"createdAt":1117},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":1119,"slug":1120,"articleIntro":1119,"category":1121},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[1122],{"metadata":1123,"sys":1126,"fields":1133},{"tags":1124,"concepts":1125},[],[],{"space":1127,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":1129,"publishedVersion":372,"revision":62,"contentType":1131,"locale":29},{"sys":1128},{"type":12,"linkType":13,"id":14},{"sys":1130},{"id":21,"type":12,"linkType":22},{"sys":1132},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":1134,"metaTitle":382,"metaDescription":383,"mainTitle":1135,"subtitle":401,"heroImage":1150,"ctaButton":424,"ctaLink":425},[381],{"data":1136,"content":1137,"nodeType":74},{},[1138,1144],{"data":1139,"content":1140,"nodeType":78},{},[1141],{"data":1142,"marks":1143,"value":393,"nodeType":82},{},[],{"data":1145,"content":1146,"nodeType":87},{},[1147],{"data":1148,"marks":1149,"value":400,"nodeType":82},{},[],{"metadata":1151,"sys":1154,"fields":1159},{"tags":1152,"concepts":1153},[],[],{"space":1155,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":1157,"publishedVersion":62,"revision":44,"locale":29},{"sys":1156},{"type":12,"linkType":13,"id":14},{"sys":1158},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":1160},{"url":416,"details":1161,"fileName":422,"contentType":423},{"size":418,"image":1162},{"width":420,"height":421},{"sys":1164,"fields":1167},{"id":1165,"createdAt":1166},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":1168,"slug":1169,"articleIntro":-1,"category":1170},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[1171],{"metadata":1172,"sys":1175,"fields":1182},{"tags":1173,"concepts":1174},[],[],{"space":1176,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":1178,"publishedVersion":372,"revision":62,"contentType":1180,"locale":29},{"sys":1177},{"type":12,"linkType":13,"id":14},{"sys":1179},{"id":21,"type":12,"linkType":22},{"sys":1181},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":1183,"metaTitle":382,"metaDescription":383,"mainTitle":1184,"subtitle":401,"heroImage":1199,"ctaButton":424,"ctaLink":425},[381],{"data":1185,"content":1186,"nodeType":74},{},[1187,1193],{"data":1188,"content":1189,"nodeType":78},{},[1190],{"data":1191,"marks":1192,"value":393,"nodeType":82},{},[],{"data":1194,"content":1195,"nodeType":87},{},[1196],{"data":1197,"marks":1198,"value":400,"nodeType":82},{},[],{"metadata":1200,"sys":1203,"fields":1208},{"tags":1201,"concepts":1202},[],[],{"space":1204,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":1206,"publishedVersion":62,"revision":44,"locale":29},{"sys":1205},{"type":12,"linkType":13,"id":14},{"sys":1207},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":1209},{"url":416,"details":1210,"fileName":422,"contentType":423},{"size":418,"image":1211},{"width":420,"height":421},{"sys":1213,"fields":1216},{"id":1214,"createdAt":1215},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":1217,"slug":1218,"articleIntro":-1,"category":1219},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[1220],{"metadata":1221,"sys":1224,"fields":1231},{"tags":1222,"concepts":1223},[],[],{"space":1225,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":1227,"publishedVersion":372,"revision":62,"contentType":1229,"locale":29},{"sys":1226},{"type":12,"linkType":13,"id":14},{"sys":1228},{"id":21,"type":12,"linkType":22},{"sys":1230},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":1232,"metaTitle":382,"metaDescription":383,"mainTitle":1233,"subtitle":401,"heroImage":1248,"ctaButton":424,"ctaLink":425},[381],{"data":1234,"content":1235,"nodeType":74},{},[1236,1242],{"data":1237,"content":1238,"nodeType":78},{},[1239],{"data":1240,"marks":1241,"value":393,"nodeType":82},{},[],{"data":1243,"content":1244,"nodeType":87},{},[1245],{"data":1246,"marks":1247,"value":400,"nodeType":82},{},[],{"metadata":1249,"sys":1252,"fields":1257},{"tags":1250,"concepts":1251},[],[],{"space":1253,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":1255,"publishedVersion":62,"revision":44,"locale":29},{"sys":1254},{"type":12,"linkType":13,"id":14},{"sys":1256},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":1258},{"url":416,"details":1259,"fileName":422,"contentType":423},{"size":418,"image":1260},{"width":420,"height":421},{"sys":1262,"fields":1265},{"id":1263,"createdAt":1264},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":1266,"slug":1267,"articleIntro":-1,"category":1268},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[1269],{"metadata":1270,"sys":1273,"fields":1280},{"tags":1271,"concepts":1272},[],[],{"space":1274,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":1276,"publishedVersion":372,"revision":62,"contentType":1278,"locale":29},{"sys":1275},{"type":12,"linkType":13,"id":14},{"sys":1277},{"id":21,"type":12,"linkType":22},{"sys":1279},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":1281,"metaTitle":382,"metaDescription":383,"mainTitle":1282,"subtitle":401,"heroImage":1297,"ctaButton":424,"ctaLink":425},[381],{"data":1283,"content":1284,"nodeType":74},{},[1285,1291],{"data":1286,"content":1287,"nodeType":78},{},[1288],{"data":1289,"marks":1290,"value":393,"nodeType":82},{},[],{"data":1292,"content":1293,"nodeType":87},{},[1294],{"data":1295,"marks":1296,"value":400,"nodeType":82},{},[],{"metadata":1298,"sys":1301,"fields":1306},{"tags":1299,"concepts":1300},[],[],{"space":1302,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":1304,"publishedVersion":62,"revision":44,"locale":29},{"sys":1303},{"type":12,"linkType":13,"id":14},{"sys":1305},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":1307},{"url":416,"details":1308,"fileName":422,"contentType":423},{"size":418,"image":1309},{"width":420,"height":421},{"sys":1311,"fields":1314},{"id":1312,"createdAt":1313},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":1315,"slug":1316,"articleIntro":1315,"category":1317},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[1318],{"metadata":1319,"sys":1322,"fields":1329},{"tags":1320,"concepts":1321},[],[],{"space":1323,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":1325,"publishedVersion":372,"revision":62,"contentType":1327,"locale":29},{"sys":1324},{"type":12,"linkType":13,"id":14},{"sys":1326},{"id":21,"type":12,"linkType":22},{"sys":1328},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":1330,"metaTitle":382,"metaDescription":383,"mainTitle":1331,"subtitle":401,"heroImage":1346,"ctaButton":424,"ctaLink":425},[381],{"data":1332,"content":1333,"nodeType":74},{},[1334,1340],{"data":1335,"content":1336,"nodeType":78},{},[1337],{"data":1338,"marks":1339,"value":393,"nodeType":82},{},[],{"data":1341,"content":1342,"nodeType":87},{},[1343],{"data":1344,"marks":1345,"value":400,"nodeType":82},{},[],{"metadata":1347,"sys":1350,"fields":1355},{"tags":1348,"concepts":1349},[],[],{"space":1351,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":1353,"publishedVersion":62,"revision":44,"locale":29},{"sys":1352},{"type":12,"linkType":13,"id":14},{"sys":1354},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":1356},{"url":416,"details":1357,"fileName":422,"contentType":423},{"size":418,"image":1358},{"width":420,"height":421},{"sys":1360,"fields":1363},{"id":1361,"createdAt":1362},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":1364,"slug":1365,"articleIntro":1364,"category":1366},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[1367],{"metadata":1368,"sys":1371,"fields":1378},{"tags":1369,"concepts":1370},[],[],{"space":1372,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":1374,"publishedVersion":372,"revision":62,"contentType":1376,"locale":29},{"sys":1373},{"type":12,"linkType":13,"id":14},{"sys":1375},{"id":21,"type":12,"linkType":22},{"sys":1377},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":1379,"metaTitle":382,"metaDescription":383,"mainTitle":1380,"subtitle":401,"heroImage":1395,"ctaButton":424,"ctaLink":425},[381],{"data":1381,"content":1382,"nodeType":74},{},[1383,1389],{"data":1384,"content":1385,"nodeType":78},{},[1386],{"data":1387,"marks":1388,"value":393,"nodeType":82},{},[],{"data":1390,"content":1391,"nodeType":87},{},[1392],{"data":1393,"marks":1394,"value":400,"nodeType":82},{},[],{"metadata":1396,"sys":1399,"fields":1404},{"tags":1397,"concepts":1398},[],[],{"space":1400,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":1402,"publishedVersion":62,"revision":44,"locale":29},{"sys":1401},{"type":12,"linkType":13,"id":14},{"sys":1403},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":1405},{"url":416,"details":1406,"fileName":422,"contentType":423},{"size":418,"image":1407},{"width":420,"height":421},{"sys":1409,"fields":1412},{"id":1410,"createdAt":1411},"162s9jHJG3pe8Lo9DnYq87","2025-05-27T13:57:19.087Z",{"title":1413,"slug":1414,"articleIntro":1413,"category":1415},"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",[1416],{"metadata":1417,"sys":1420,"fields":1427},{"tags":1418,"concepts":1419},[],[],{"space":1421,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":1423,"publishedVersion":372,"revision":62,"contentType":1425,"locale":29},{"sys":1422},{"type":12,"linkType":13,"id":14},{"sys":1424},{"id":21,"type":12,"linkType":22},{"sys":1426},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":1428,"metaTitle":382,"metaDescription":383,"mainTitle":1429,"subtitle":401,"heroImage":1444,"ctaButton":424,"ctaLink":425},[381],{"data":1430,"content":1431,"nodeType":74},{},[1432,1438],{"data":1433,"content":1434,"nodeType":78},{},[1435],{"data":1436,"marks":1437,"value":393,"nodeType":82},{},[],{"data":1439,"content":1440,"nodeType":87},{},[1441],{"data":1442,"marks":1443,"value":400,"nodeType":82},{},[],{"metadata":1445,"sys":1448,"fields":1453},{"tags":1446,"concepts":1447},[],[],{"space":1449,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":1451,"publishedVersion":62,"revision":44,"locale":29},{"sys":1450},{"type":12,"linkType":13,"id":14},{"sys":1452},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":1454},{"url":416,"details":1455,"fileName":422,"contentType":423},{"size":418,"image":1456},{"width":420,"height":421},{"sys":1458,"fields":1461},{"id":1459,"createdAt":1460},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":1462,"slug":1463,"articleIntro":1462,"category":1464},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[1465],{"metadata":1466,"sys":1469,"fields":1476},{"tags":1467,"concepts":1468},[],[],{"space":1470,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":1472,"publishedVersion":372,"revision":62,"contentType":1474,"locale":29},{"sys":1471},{"type":12,"linkType":13,"id":14},{"sys":1473},{"id":21,"type":12,"linkType":22},{"sys":1475},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":1477,"metaTitle":382,"metaDescription":383,"mainTitle":1478,"subtitle":401,"heroImage":1493,"ctaButton":424,"ctaLink":425},[381],{"data":1479,"content":1480,"nodeType":74},{},[1481,1487],{"data":1482,"content":1483,"nodeType":78},{},[1484],{"data":1485,"marks":1486,"value":393,"nodeType":82},{},[],{"data":1488,"content":1489,"nodeType":87},{},[1490],{"data":1491,"marks":1492,"value":400,"nodeType":82},{},[],{"metadata":1494,"sys":1497,"fields":1502},{"tags":1495,"concepts":1496},[],[],{"space":1498,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":1500,"publishedVersion":62,"revision":44,"locale":29},{"sys":1499},{"type":12,"linkType":13,"id":14},{"sys":1501},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":1503},{"url":416,"details":1504,"fileName":422,"contentType":423},{"size":418,"image":1505},{"width":420,"height":421},{"sys":1507,"fields":1510},{"id":1508,"createdAt":1509},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":1511,"slug":1512,"articleIntro":1511,"category":1513},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[1514],{"metadata":1515,"sys":1518,"fields":1525},{"tags":1516,"concepts":1517},[],[],{"space":1519,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":1521,"publishedVersion":372,"revision":62,"contentType":1523,"locale":29},{"sys":1520},{"type":12,"linkType":13,"id":14},{"sys":1522},{"id":21,"type":12,"linkType":22},{"sys":1524},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":1526,"metaTitle":382,"metaDescription":383,"mainTitle":1527,"subtitle":401,"heroImage":1542,"ctaButton":424,"ctaLink":425},[381],{"data":1528,"content":1529,"nodeType":74},{},[1530,1536],{"data":1531,"content":1532,"nodeType":78},{},[1533],{"data":1534,"marks":1535,"value":393,"nodeType":82},{},[],{"data":1537,"content":1538,"nodeType":87},{},[1539],{"data":1540,"marks":1541,"value":400,"nodeType":82},{},[],{"metadata":1543,"sys":1546,"fields":1551},{"tags":1544,"concepts":1545},[],[],{"space":1547,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":1549,"publishedVersion":62,"revision":44,"locale":29},{"sys":1548},{"type":12,"linkType":13,"id":14},{"sys":1550},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":1552},{"url":416,"details":1553,"fileName":422,"contentType":423},{"size":418,"image":1554},{"width":420,"height":421},{"sys":1556,"fields":1559},{"id":1557,"createdAt":1558},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":1560,"slug":1561,"articleIntro":1560,"category":1562},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[1563],{"metadata":1564,"sys":1567,"fields":1574},{"tags":1565,"concepts":1566},[],[],{"space":1568,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":1570,"publishedVersion":372,"revision":62,"contentType":1572,"locale":29},{"sys":1569},{"type":12,"linkType":13,"id":14},{"sys":1571},{"id":21,"type":12,"linkType":22},{"sys":1573},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":1575,"metaTitle":382,"metaDescription":383,"mainTitle":1576,"subtitle":401,"heroImage":1591,"ctaButton":424,"ctaLink":425},[381],{"data":1577,"content":1578,"nodeType":74},{},[1579,1585],{"data":1580,"content":1581,"nodeType":78},{},[1582],{"data":1583,"marks":1584,"value":393,"nodeType":82},{},[],{"data":1586,"content":1587,"nodeType":87},{},[1588],{"data":1589,"marks":1590,"value":400,"nodeType":82},{},[],{"metadata":1592,"sys":1595,"fields":1600},{"tags":1593,"concepts":1594},[],[],{"space":1596,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":1598,"publishedVersion":62,"revision":44,"locale":29},{"sys":1597},{"type":12,"linkType":13,"id":14},{"sys":1599},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":1601},{"url":416,"details":1602,"fileName":422,"contentType":423},{"size":418,"image":1603},{"width":420,"height":421},{"sys":1605,"fields":1608},{"id":1606,"createdAt":1607},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":1609,"slug":1610,"articleIntro":1609,"category":1611},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[1612],{"metadata":1613,"sys":1616,"fields":1623},{"tags":1614,"concepts":1615},[],[],{"space":1617,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":1619,"publishedVersion":372,"revision":62,"contentType":1621,"locale":29},{"sys":1618},{"type":12,"linkType":13,"id":14},{"sys":1620},{"id":21,"type":12,"linkType":22},{"sys":1622},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":1624,"metaTitle":382,"metaDescription":383,"mainTitle":1625,"subtitle":401,"heroImage":1640,"ctaButton":424,"ctaLink":425},[381],{"data":1626,"content":1627,"nodeType":74},{},[1628,1634],{"data":1629,"content":1630,"nodeType":78},{},[1631],{"data":1632,"marks":1633,"value":393,"nodeType":82},{},[],{"data":1635,"content":1636,"nodeType":87},{},[1637],{"data":1638,"marks":1639,"value":400,"nodeType":82},{},[],{"metadata":1641,"sys":1644,"fields":1649},{"tags":1642,"concepts":1643},[],[],{"space":1645,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":1647,"publishedVersion":62,"revision":44,"locale":29},{"sys":1646},{"type":12,"linkType":13,"id":14},{"sys":1648},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":1650},{"url":416,"details":1651,"fileName":422,"contentType":423},{"size":418,"image":1652},{"width":420,"height":421},{"sys":1654,"fields":1657},{"id":1655,"createdAt":1656},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":1658,"slug":1659,"articleIntro":-1,"category":1660},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[1661],{"metadata":1662,"sys":1665,"fields":1672},{"tags":1663,"concepts":1664},[],[],{"space":1666,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":1668,"publishedVersion":372,"revision":62,"contentType":1670,"locale":29},{"sys":1667},{"type":12,"linkType":13,"id":14},{"sys":1669},{"id":21,"type":12,"linkType":22},{"sys":1671},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":1673,"metaTitle":382,"metaDescription":383,"mainTitle":1674,"subtitle":401,"heroImage":1689,"ctaButton":424,"ctaLink":425},[381],{"data":1675,"content":1676,"nodeType":74},{},[1677,1683],{"data":1678,"content":1679,"nodeType":78},{},[1680],{"data":1681,"marks":1682,"value":393,"nodeType":82},{},[],{"data":1684,"content":1685,"nodeType":87},{},[1686],{"data":1687,"marks":1688,"value":400,"nodeType":82},{},[],{"metadata":1690,"sys":1693,"fields":1698},{"tags":1691,"concepts":1692},[],[],{"space":1694,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":1696,"publishedVersion":62,"revision":44,"locale":29},{"sys":1695},{"type":12,"linkType":13,"id":14},{"sys":1697},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":1699},{"url":416,"details":1700,"fileName":422,"contentType":423},{"size":418,"image":1701},{"width":420,"height":421},{"sys":1703,"fields":1706},{"id":1704,"createdAt":1705},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":1707,"slug":1708,"articleIntro":1707,"category":1709},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[1710],{"metadata":1711,"sys":1714,"fields":1721},{"tags":1712,"concepts":1713},[],[],{"space":1715,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":1717,"publishedVersion":372,"revision":62,"contentType":1719,"locale":29},{"sys":1716},{"type":12,"linkType":13,"id":14},{"sys":1718},{"id":21,"type":12,"linkType":22},{"sys":1720},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":1722,"metaTitle":382,"metaDescription":383,"mainTitle":1723,"subtitle":401,"heroImage":1738,"ctaButton":424,"ctaLink":425},[381],{"data":1724,"content":1725,"nodeType":74},{},[1726,1732],{"data":1727,"content":1728,"nodeType":78},{},[1729],{"data":1730,"marks":1731,"value":393,"nodeType":82},{},[],{"data":1733,"content":1734,"nodeType":87},{},[1735],{"data":1736,"marks":1737,"value":400,"nodeType":82},{},[],{"metadata":1739,"sys":1742,"fields":1747},{"tags":1740,"concepts":1741},[],[],{"space":1743,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":1745,"publishedVersion":62,"revision":44,"locale":29},{"sys":1744},{"type":12,"linkType":13,"id":14},{"sys":1746},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":1748},{"url":416,"details":1749,"fileName":422,"contentType":423},{"size":418,"image":1750},{"width":420,"height":421},{"sys":1752,"fields":1755},{"id":1753,"createdAt":1754},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":1756,"slug":1757,"articleIntro":-1,"category":1758},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[1759],{"metadata":1760,"sys":1763,"fields":1770},{"tags":1761,"concepts":1762},[],[],{"space":1764,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":1766,"publishedVersion":372,"revision":62,"contentType":1768,"locale":29},{"sys":1765},{"type":12,"linkType":13,"id":14},{"sys":1767},{"id":21,"type":12,"linkType":22},{"sys":1769},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":1771,"metaTitle":382,"metaDescription":383,"mainTitle":1772,"subtitle":401,"heroImage":1787,"ctaButton":424,"ctaLink":425},[381],{"data":1773,"content":1774,"nodeType":74},{},[1775,1781],{"data":1776,"content":1777,"nodeType":78},{},[1778],{"data":1779,"marks":1780,"value":393,"nodeType":82},{},[],{"data":1782,"content":1783,"nodeType":87},{},[1784],{"data":1785,"marks":1786,"value":400,"nodeType":82},{},[],{"metadata":1788,"sys":1791,"fields":1796},{"tags":1789,"concepts":1790},[],[],{"space":1792,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":1794,"publishedVersion":62,"revision":44,"locale":29},{"sys":1793},{"type":12,"linkType":13,"id":14},{"sys":1795},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":1797},{"url":416,"details":1798,"fileName":422,"contentType":423},{"size":418,"image":1799},{"width":420,"height":421},{"sys":1801,"fields":1804},{"id":1802,"createdAt":1803},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":1805,"slug":1806,"articleIntro":-1,"category":1807},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[1808],{"metadata":1809,"sys":1812,"fields":1819},{"tags":1810,"concepts":1811},[],[],{"space":1813,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":1815,"publishedVersion":372,"revision":62,"contentType":1817,"locale":29},{"sys":1814},{"type":12,"linkType":13,"id":14},{"sys":1816},{"id":21,"type":12,"linkType":22},{"sys":1818},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":1820,"metaTitle":382,"metaDescription":383,"mainTitle":1821,"subtitle":401,"heroImage":1836,"ctaButton":424,"ctaLink":425},[381],{"data":1822,"content":1823,"nodeType":74},{},[1824,1830],{"data":1825,"content":1826,"nodeType":78},{},[1827],{"data":1828,"marks":1829,"value":393,"nodeType":82},{},[],{"data":1831,"content":1832,"nodeType":87},{},[1833],{"data":1834,"marks":1835,"value":400,"nodeType":82},{},[],{"metadata":1837,"sys":1840,"fields":1845},{"tags":1838,"concepts":1839},[],[],{"space":1841,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":1843,"publishedVersion":62,"revision":44,"locale":29},{"sys":1842},{"type":12,"linkType":13,"id":14},{"sys":1844},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":1846},{"url":416,"details":1847,"fileName":422,"contentType":423},{"size":418,"image":1848},{"width":420,"height":421},{"sys":1850,"fields":1853},{"id":1851,"createdAt":1852},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":1854,"slug":1855,"articleIntro":1854,"category":1856},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[1857],{"metadata":1858,"sys":1861,"fields":1868},{"tags":1859,"concepts":1860},[],[],{"space":1862,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":1864,"publishedVersion":372,"revision":62,"contentType":1866,"locale":29},{"sys":1863},{"type":12,"linkType":13,"id":14},{"sys":1865},{"id":21,"type":12,"linkType":22},{"sys":1867},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":1869,"metaTitle":382,"metaDescription":383,"mainTitle":1870,"subtitle":401,"heroImage":1885,"ctaButton":424,"ctaLink":425},[381],{"data":1871,"content":1872,"nodeType":74},{},[1873,1879],{"data":1874,"content":1875,"nodeType":78},{},[1876],{"data":1877,"marks":1878,"value":393,"nodeType":82},{},[],{"data":1880,"content":1881,"nodeType":87},{},[1882],{"data":1883,"marks":1884,"value":400,"nodeType":82},{},[],{"metadata":1886,"sys":1889,"fields":1894},{"tags":1887,"concepts":1888},[],[],{"space":1890,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":1892,"publishedVersion":62,"revision":44,"locale":29},{"sys":1891},{"type":12,"linkType":13,"id":14},{"sys":1893},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":1895},{"url":416,"details":1896,"fileName":422,"contentType":423},{"size":418,"image":1897},{"width":420,"height":421},{"sys":1899,"fields":1902},{"id":1900,"createdAt":1901},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":1903,"slug":1904,"articleIntro":-1,"category":1905},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[1906],{"metadata":1907,"sys":1910,"fields":1917},{"tags":1908,"concepts":1909},[],[],{"space":1911,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":1913,"publishedVersion":372,"revision":62,"contentType":1915,"locale":29},{"sys":1912},{"type":12,"linkType":13,"id":14},{"sys":1914},{"id":21,"type":12,"linkType":22},{"sys":1916},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":1918,"metaTitle":382,"metaDescription":383,"mainTitle":1919,"subtitle":401,"heroImage":1934,"ctaButton":424,"ctaLink":425},[381],{"data":1920,"content":1921,"nodeType":74},{},[1922,1928],{"data":1923,"content":1924,"nodeType":78},{},[1925],{"data":1926,"marks":1927,"value":393,"nodeType":82},{},[],{"data":1929,"content":1930,"nodeType":87},{},[1931],{"data":1932,"marks":1933,"value":400,"nodeType":82},{},[],{"metadata":1935,"sys":1938,"fields":1943},{"tags":1936,"concepts":1937},[],[],{"space":1939,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":1941,"publishedVersion":62,"revision":44,"locale":29},{"sys":1940},{"type":12,"linkType":13,"id":14},{"sys":1942},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":1944},{"url":416,"details":1945,"fileName":422,"contentType":423},{"size":418,"image":1946},{"width":420,"height":421},{"sys":1948,"fields":1951},{"id":1949,"createdAt":1950},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":1952,"slug":1953,"articleIntro":-1,"category":1954},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[1955],{"metadata":1956,"sys":1959,"fields":1966},{"tags":1957,"concepts":1958},[],[],{"space":1960,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":1962,"publishedVersion":372,"revision":62,"contentType":1964,"locale":29},{"sys":1961},{"type":12,"linkType":13,"id":14},{"sys":1963},{"id":21,"type":12,"linkType":22},{"sys":1965},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":1967,"metaTitle":382,"metaDescription":383,"mainTitle":1968,"subtitle":401,"heroImage":1983,"ctaButton":424,"ctaLink":425},[381],{"data":1969,"content":1970,"nodeType":74},{},[1971,1977],{"data":1972,"content":1973,"nodeType":78},{},[1974],{"data":1975,"marks":1976,"value":393,"nodeType":82},{},[],{"data":1978,"content":1979,"nodeType":87},{},[1980],{"data":1981,"marks":1982,"value":400,"nodeType":82},{},[],{"metadata":1984,"sys":1987,"fields":1992},{"tags":1985,"concepts":1986},[],[],{"space":1988,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":1990,"publishedVersion":62,"revision":44,"locale":29},{"sys":1989},{"type":12,"linkType":13,"id":14},{"sys":1991},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":1993},{"url":416,"details":1994,"fileName":422,"contentType":423},{"size":418,"image":1995},{"width":420,"height":421},{"sys":1997,"fields":2000},{"id":1998,"createdAt":1999},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":2001,"slug":2002,"articleIntro":-1,"category":2003},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[2004],{"metadata":2005,"sys":2008,"fields":2015},{"tags":2006,"concepts":2007},[],[],{"space":2009,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":2011,"publishedVersion":372,"revision":62,"contentType":2013,"locale":29},{"sys":2010},{"type":12,"linkType":13,"id":14},{"sys":2012},{"id":21,"type":12,"linkType":22},{"sys":2014},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":2016,"metaTitle":382,"metaDescription":383,"mainTitle":2017,"subtitle":401,"heroImage":2032,"ctaButton":424,"ctaLink":425},[381],{"data":2018,"content":2019,"nodeType":74},{},[2020,2026],{"data":2021,"content":2022,"nodeType":78},{},[2023],{"data":2024,"marks":2025,"value":393,"nodeType":82},{},[],{"data":2027,"content":2028,"nodeType":87},{},[2029],{"data":2030,"marks":2031,"value":400,"nodeType":82},{},[],{"metadata":2033,"sys":2036,"fields":2041},{"tags":2034,"concepts":2035},[],[],{"space":2037,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":2039,"publishedVersion":62,"revision":44,"locale":29},{"sys":2038},{"type":12,"linkType":13,"id":14},{"sys":2040},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":2042},{"url":416,"details":2043,"fileName":422,"contentType":423},{"size":418,"image":2044},{"width":420,"height":421},{"sys":2046,"fields":2049},{"id":2047,"createdAt":2048},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":2050,"slug":2051,"articleIntro":2050,"category":2052},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[2053],{"metadata":2054,"sys":2057,"fields":2064},{"tags":2055,"concepts":2056},[],[],{"space":2058,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":2060,"publishedVersion":372,"revision":62,"contentType":2062,"locale":29},{"sys":2059},{"type":12,"linkType":13,"id":14},{"sys":2061},{"id":21,"type":12,"linkType":22},{"sys":2063},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":2065,"metaTitle":382,"metaDescription":383,"mainTitle":2066,"subtitle":401,"heroImage":2081,"ctaButton":424,"ctaLink":425},[381],{"data":2067,"content":2068,"nodeType":74},{},[2069,2075],{"data":2070,"content":2071,"nodeType":78},{},[2072],{"data":2073,"marks":2074,"value":393,"nodeType":82},{},[],{"data":2076,"content":2077,"nodeType":87},{},[2078],{"data":2079,"marks":2080,"value":400,"nodeType":82},{},[],{"metadata":2082,"sys":2085,"fields":2090},{"tags":2083,"concepts":2084},[],[],{"space":2086,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":2088,"publishedVersion":62,"revision":44,"locale":29},{"sys":2087},{"type":12,"linkType":13,"id":14},{"sys":2089},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":2091},{"url":416,"details":2092,"fileName":422,"contentType":423},{"size":418,"image":2093},{"width":420,"height":421},{"sys":2095,"fields":2098},{"id":2096,"createdAt":2097},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":2099,"slug":2100,"articleIntro":2099,"category":2101},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[2102],{"metadata":2103,"sys":2106,"fields":2113},{"tags":2104,"concepts":2105},[],[],{"space":2107,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":2109,"publishedVersion":372,"revision":62,"contentType":2111,"locale":29},{"sys":2108},{"type":12,"linkType":13,"id":14},{"sys":2110},{"id":21,"type":12,"linkType":22},{"sys":2112},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":2114,"metaTitle":382,"metaDescription":383,"mainTitle":2115,"subtitle":401,"heroImage":2130,"ctaButton":424,"ctaLink":425},[381],{"data":2116,"content":2117,"nodeType":74},{},[2118,2124],{"data":2119,"content":2120,"nodeType":78},{},[2121],{"data":2122,"marks":2123,"value":393,"nodeType":82},{},[],{"data":2125,"content":2126,"nodeType":87},{},[2127],{"data":2128,"marks":2129,"value":400,"nodeType":82},{},[],{"metadata":2131,"sys":2134,"fields":2139},{"tags":2132,"concepts":2133},[],[],{"space":2135,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":2137,"publishedVersion":62,"revision":44,"locale":29},{"sys":2136},{"type":12,"linkType":13,"id":14},{"sys":2138},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":2140},{"url":416,"details":2141,"fileName":422,"contentType":423},{"size":418,"image":2142},{"width":420,"height":421},{"sys":2144,"fields":2147},{"id":2145,"createdAt":2146},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":2148,"slug":2149,"articleIntro":2148,"category":2150},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[2151],{"metadata":2152,"sys":2155,"fields":2162},{"tags":2153,"concepts":2154},[],[],{"space":2156,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":2158,"publishedVersion":372,"revision":62,"contentType":2160,"locale":29},{"sys":2157},{"type":12,"linkType":13,"id":14},{"sys":2159},{"id":21,"type":12,"linkType":22},{"sys":2161},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":2163,"metaTitle":382,"metaDescription":383,"mainTitle":2164,"subtitle":401,"heroImage":2179,"ctaButton":424,"ctaLink":425},[381],{"data":2165,"content":2166,"nodeType":74},{},[2167,2173],{"data":2168,"content":2169,"nodeType":78},{},[2170],{"data":2171,"marks":2172,"value":393,"nodeType":82},{},[],{"data":2174,"content":2175,"nodeType":87},{},[2176],{"data":2177,"marks":2178,"value":400,"nodeType":82},{},[],{"metadata":2180,"sys":2183,"fields":2188},{"tags":2181,"concepts":2182},[],[],{"space":2184,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":2186,"publishedVersion":62,"revision":44,"locale":29},{"sys":2185},{"type":12,"linkType":13,"id":14},{"sys":2187},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":2189},{"url":416,"details":2190,"fileName":422,"contentType":423},{"size":418,"image":2191},{"width":420,"height":421},{"sys":2193,"fields":2196},{"id":2194,"createdAt":2195},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":2197,"slug":2198,"articleIntro":2197,"category":2199},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[2200],{"metadata":2201,"sys":2204,"fields":2211},{"tags":2202,"concepts":2203},[],[],{"space":2205,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":2207,"publishedVersion":372,"revision":62,"contentType":2209,"locale":29},{"sys":2206},{"type":12,"linkType":13,"id":14},{"sys":2208},{"id":21,"type":12,"linkType":22},{"sys":2210},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":2212,"metaTitle":382,"metaDescription":383,"mainTitle":2213,"subtitle":401,"heroImage":2228,"ctaButton":424,"ctaLink":425},[381],{"data":2214,"content":2215,"nodeType":74},{},[2216,2222],{"data":2217,"content":2218,"nodeType":78},{},[2219],{"data":2220,"marks":2221,"value":393,"nodeType":82},{},[],{"data":2223,"content":2224,"nodeType":87},{},[2225],{"data":2226,"marks":2227,"value":400,"nodeType":82},{},[],{"metadata":2229,"sys":2232,"fields":2237},{"tags":2230,"concepts":2231},[],[],{"space":2233,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":2235,"publishedVersion":62,"revision":44,"locale":29},{"sys":2234},{"type":12,"linkType":13,"id":14},{"sys":2236},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":2238},{"url":416,"details":2239,"fileName":422,"contentType":423},{"size":418,"image":2240},{"width":420,"height":421},{"sys":2242,"fields":2245},{"id":2243,"createdAt":2244},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":2246,"slug":2247,"articleIntro":-1,"category":2248},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[2249],{"metadata":2250,"sys":2253,"fields":2260},{"tags":2251,"concepts":2252},[],[],{"space":2254,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":2256,"publishedVersion":372,"revision":62,"contentType":2258,"locale":29},{"sys":2255},{"type":12,"linkType":13,"id":14},{"sys":2257},{"id":21,"type":12,"linkType":22},{"sys":2259},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":2261,"metaTitle":382,"metaDescription":383,"mainTitle":2262,"subtitle":401,"heroImage":2277,"ctaButton":424,"ctaLink":425},[381],{"data":2263,"content":2264,"nodeType":74},{},[2265,2271],{"data":2266,"content":2267,"nodeType":78},{},[2268],{"data":2269,"marks":2270,"value":393,"nodeType":82},{},[],{"data":2272,"content":2273,"nodeType":87},{},[2274],{"data":2275,"marks":2276,"value":400,"nodeType":82},{},[],{"metadata":2278,"sys":2281,"fields":2286},{"tags":2279,"concepts":2280},[],[],{"space":2282,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":2284,"publishedVersion":62,"revision":44,"locale":29},{"sys":2283},{"type":12,"linkType":13,"id":14},{"sys":2285},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":2287},{"url":416,"details":2288,"fileName":422,"contentType":423},{"size":418,"image":2289},{"width":420,"height":421},{"sys":2291,"fields":2294},{"id":2292,"createdAt":2293},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":2295,"slug":2296,"articleIntro":2295,"category":2297},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[2298],{"metadata":2299,"sys":2302,"fields":2309},{"tags":2300,"concepts":2301},[],[],{"space":2303,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":2305,"publishedVersion":372,"revision":62,"contentType":2307,"locale":29},{"sys":2304},{"type":12,"linkType":13,"id":14},{"sys":2306},{"id":21,"type":12,"linkType":22},{"sys":2308},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":2310,"metaTitle":382,"metaDescription":383,"mainTitle":2311,"subtitle":401,"heroImage":2326,"ctaButton":424,"ctaLink":425},[381],{"data":2312,"content":2313,"nodeType":74},{},[2314,2320],{"data":2315,"content":2316,"nodeType":78},{},[2317],{"data":2318,"marks":2319,"value":393,"nodeType":82},{},[],{"data":2321,"content":2322,"nodeType":87},{},[2323],{"data":2324,"marks":2325,"value":400,"nodeType":82},{},[],{"metadata":2327,"sys":2330,"fields":2335},{"tags":2328,"concepts":2329},[],[],{"space":2331,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":2333,"publishedVersion":62,"revision":44,"locale":29},{"sys":2332},{"type":12,"linkType":13,"id":14},{"sys":2334},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":2336},{"url":416,"details":2337,"fileName":422,"contentType":423},{"size":418,"image":2338},{"width":420,"height":421},{"sys":2340,"fields":2343},{"id":2341,"createdAt":2342},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":2344,"slug":2345,"articleIntro":2344,"category":2346},"4886 - Charges","compte-4886-charges",[2347],{"metadata":2348,"sys":2351,"fields":2358},{"tags":2349,"concepts":2350},[],[],{"space":2352,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":2354,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":2359,"metaTitle":382,"metaDescription":383,"mainTitle":2360,"subtitle":401,"heroImage":2375,"ctaButton":424,"ctaLink":425},[381],{"data":2361,"content":2362,"nodeType":74},{},[2363,2369],{"data":2364,"content":2365,"nodeType":78},{},[2366],{"data":2367,"marks":2368,"value":393,"nodeType":82},{},[],{"data":2370,"content":2371,"nodeType":87},{},[2372],{"data":2373,"marks":2374,"value":400,"nodeType":82},{},[],{"metadata":2376,"sys":2379,"fields":2384},{"tags":2377,"concepts":2378},[],[],{"space":2380,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":2385},{"url":416,"details":2386,"fileName":422,"contentType":423},{"size":418,"image":2387},{"width":420,"height":421},{"sys":2389,"fields":2392},{"id":2390,"createdAt":2391},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":2393,"slug":2394,"articleIntro":2393,"category":2395},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[2396],{"metadata":2397,"sys":2400,"fields":2407},{"tags":2398,"concepts":2399},[],[],{"space":2401,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":2403,"publishedVersion":372,"revision":62,"contentType":2405,"locale":29},{"sys":2402},{"type":12,"linkType":13,"id":14},{"sys":2404},{"id":21,"type":12,"linkType":22},{"sys":2406},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":2408,"metaTitle":382,"metaDescription":383,"mainTitle":2409,"subtitle":401,"heroImage":2424,"ctaButton":424,"ctaLink":425},[381],{"data":2410,"content":2411,"nodeType":74},{},[2412,2418],{"data":2413,"content":2414,"nodeType":78},{},[2415],{"data":2416,"marks":2417,"value":393,"nodeType":82},{},[],{"data":2419,"content":2420,"nodeType":87},{},[2421],{"data":2422,"marks":2423,"value":400,"nodeType":82},{},[],{"metadata":2425,"sys":2428,"fields":2433},{"tags":2426,"concepts":2427},[],[],{"space":2429,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":2431,"publishedVersion":62,"revision":44,"locale":29},{"sys":2430},{"type":12,"linkType":13,"id":14},{"sys":2432},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":2434},{"url":416,"details":2435,"fileName":422,"contentType":423},{"size":418,"image":2436},{"width":420,"height":421},{"sys":2438,"fields":2441},{"id":2439,"createdAt":2440},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":2442,"slug":2443,"articleIntro":2442,"category":2444},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[2445],{"metadata":2446,"sys":2449,"fields":2456},{"tags":2447,"concepts":2448},[],[],{"space":2450,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":2452,"publishedVersion":372,"revision":62,"contentType":2454,"locale":29},{"sys":2451},{"type":12,"linkType":13,"id":14},{"sys":2453},{"id":21,"type":12,"linkType":22},{"sys":2455},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":2457,"metaTitle":382,"metaDescription":383,"mainTitle":2458,"subtitle":401,"heroImage":2473,"ctaButton":424,"ctaLink":425},[381],{"data":2459,"content":2460,"nodeType":74},{},[2461,2467],{"data":2462,"content":2463,"nodeType":78},{},[2464],{"data":2465,"marks":2466,"value":393,"nodeType":82},{},[],{"data":2468,"content":2469,"nodeType":87},{},[2470],{"data":2471,"marks":2472,"value":400,"nodeType":82},{},[],{"metadata":2474,"sys":2477,"fields":2482},{"tags":2475,"concepts":2476},[],[],{"space":2478,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":2480,"publishedVersion":62,"revision":44,"locale":29},{"sys":2479},{"type":12,"linkType":13,"id":14},{"sys":2481},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":2483},{"url":416,"details":2484,"fileName":422,"contentType":423},{"size":418,"image":2485},{"width":420,"height":421},{"sys":2487,"fields":2490},{"id":2488,"createdAt":2489},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":2491,"slug":2492,"articleIntro":2491,"category":2493},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[2494],{"metadata":2495,"sys":2498,"fields":2505},{"tags":2496,"concepts":2497},[],[],{"space":2499,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":2501,"publishedVersion":372,"revision":62,"contentType":2503,"locale":29},{"sys":2500},{"type":12,"linkType":13,"id":14},{"sys":2502},{"id":21,"type":12,"linkType":22},{"sys":2504},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":2506,"metaTitle":382,"metaDescription":383,"mainTitle":2507,"subtitle":401,"heroImage":2522,"ctaButton":424,"ctaLink":425},[381],{"data":2508,"content":2509,"nodeType":74},{},[2510,2516],{"data":2511,"content":2512,"nodeType":78},{},[2513],{"data":2514,"marks":2515,"value":393,"nodeType":82},{},[],{"data":2517,"content":2518,"nodeType":87},{},[2519],{"data":2520,"marks":2521,"value":400,"nodeType":82},{},[],{"metadata":2523,"sys":2526,"fields":2531},{"tags":2524,"concepts":2525},[],[],{"space":2527,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":2529,"publishedVersion":62,"revision":44,"locale":29},{"sys":2528},{"type":12,"linkType":13,"id":14},{"sys":2530},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":2532},{"url":416,"details":2533,"fileName":422,"contentType":423},{"size":418,"image":2534},{"width":420,"height":421},{"sys":2536,"fields":2539},{"id":2537,"createdAt":2538},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":2540,"slug":2541,"articleIntro":2540,"category":2542},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[2543],{"metadata":2544,"sys":2547,"fields":2554},{"tags":2545,"concepts":2546},[],[],{"space":2548,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":2550,"publishedVersion":372,"revision":62,"contentType":2552,"locale":29},{"sys":2549},{"type":12,"linkType":13,"id":14},{"sys":2551},{"id":21,"type":12,"linkType":22},{"sys":2553},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":2555,"metaTitle":382,"metaDescription":383,"mainTitle":2556,"subtitle":401,"heroImage":2571,"ctaButton":424,"ctaLink":425},[381],{"data":2557,"content":2558,"nodeType":74},{},[2559,2565],{"data":2560,"content":2561,"nodeType":78},{},[2562],{"data":2563,"marks":2564,"value":393,"nodeType":82},{},[],{"data":2566,"content":2567,"nodeType":87},{},[2568],{"data":2569,"marks":2570,"value":400,"nodeType":82},{},[],{"metadata":2572,"sys":2575,"fields":2580},{"tags":2573,"concepts":2574},[],[],{"space":2576,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":2578,"publishedVersion":62,"revision":44,"locale":29},{"sys":2577},{"type":12,"linkType":13,"id":14},{"sys":2579},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":2581},{"url":416,"details":2582,"fileName":422,"contentType":423},{"size":418,"image":2583},{"width":420,"height":421},{"sys":2585,"fields":2588},{"id":2586,"createdAt":2587},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":2589,"slug":2590,"articleIntro":2589,"category":2591},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[2592],{"metadata":2593,"sys":2596,"fields":2603},{"tags":2594,"concepts":2595},[],[],{"space":2597,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":2599,"publishedVersion":372,"revision":62,"contentType":2601,"locale":29},{"sys":2598},{"type":12,"linkType":13,"id":14},{"sys":2600},{"id":21,"type":12,"linkType":22},{"sys":2602},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":2604,"metaTitle":382,"metaDescription":383,"mainTitle":2605,"subtitle":401,"heroImage":2620,"ctaButton":424,"ctaLink":425},[381],{"data":2606,"content":2607,"nodeType":74},{},[2608,2614],{"data":2609,"content":2610,"nodeType":78},{},[2611],{"data":2612,"marks":2613,"value":393,"nodeType":82},{},[],{"data":2615,"content":2616,"nodeType":87},{},[2617],{"data":2618,"marks":2619,"value":400,"nodeType":82},{},[],{"metadata":2621,"sys":2624,"fields":2629},{"tags":2622,"concepts":2623},[],[],{"space":2625,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":2627,"publishedVersion":62,"revision":44,"locale":29},{"sys":2626},{"type":12,"linkType":13,"id":14},{"sys":2628},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":2630},{"url":416,"details":2631,"fileName":422,"contentType":423},{"size":418,"image":2632},{"width":420,"height":421},{"sys":2634,"fields":2637},{"id":2635,"createdAt":2636},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":2638,"slug":2639,"articleIntro":2638,"category":2640},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[2641],{"metadata":2642,"sys":2645,"fields":2652},{"tags":2643,"concepts":2644},[],[],{"space":2646,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":2648,"publishedVersion":372,"revision":62,"contentType":2650,"locale":29},{"sys":2647},{"type":12,"linkType":13,"id":14},{"sys":2649},{"id":21,"type":12,"linkType":22},{"sys":2651},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":2653,"metaTitle":382,"metaDescription":383,"mainTitle":2654,"subtitle":401,"heroImage":2669,"ctaButton":424,"ctaLink":425},[381],{"data":2655,"content":2656,"nodeType":74},{},[2657,2663],{"data":2658,"content":2659,"nodeType":78},{},[2660],{"data":2661,"marks":2662,"value":393,"nodeType":82},{},[],{"data":2664,"content":2665,"nodeType":87},{},[2666],{"data":2667,"marks":2668,"value":400,"nodeType":82},{},[],{"metadata":2670,"sys":2673,"fields":2678},{"tags":2671,"concepts":2672},[],[],{"space":2674,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":2676,"publishedVersion":62,"revision":44,"locale":29},{"sys":2675},{"type":12,"linkType":13,"id":14},{"sys":2677},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":2679},{"url":416,"details":2680,"fileName":422,"contentType":423},{"size":418,"image":2681},{"width":420,"height":421},{"sys":2683,"fields":2686},{"id":2684,"createdAt":2685},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":2687,"slug":2688,"articleIntro":2687,"category":2689},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[2690],{"metadata":2691,"sys":2694,"fields":2701},{"tags":2692,"concepts":2693},[],[],{"space":2695,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":2697,"publishedVersion":372,"revision":62,"contentType":2699,"locale":29},{"sys":2696},{"type":12,"linkType":13,"id":14},{"sys":2698},{"id":21,"type":12,"linkType":22},{"sys":2700},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":2702,"metaTitle":382,"metaDescription":383,"mainTitle":2703,"subtitle":401,"heroImage":2718,"ctaButton":424,"ctaLink":425},[381],{"data":2704,"content":2705,"nodeType":74},{},[2706,2712],{"data":2707,"content":2708,"nodeType":78},{},[2709],{"data":2710,"marks":2711,"value":393,"nodeType":82},{},[],{"data":2713,"content":2714,"nodeType":87},{},[2715],{"data":2716,"marks":2717,"value":400,"nodeType":82},{},[],{"metadata":2719,"sys":2722,"fields":2727},{"tags":2720,"concepts":2721},[],[],{"space":2723,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":2725,"publishedVersion":62,"revision":44,"locale":29},{"sys":2724},{"type":12,"linkType":13,"id":14},{"sys":2726},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":2728},{"url":416,"details":2729,"fileName":422,"contentType":423},{"size":418,"image":2730},{"width":420,"height":421},{"sys":2732,"fields":2735},{"id":2733,"createdAt":2734},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":2736,"slug":2737,"articleIntro":2736,"category":2738},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[2739],{"metadata":2740,"sys":2743,"fields":2750},{"tags":2741,"concepts":2742},[],[],{"space":2744,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":2746,"publishedVersion":372,"revision":62,"contentType":2748,"locale":29},{"sys":2745},{"type":12,"linkType":13,"id":14},{"sys":2747},{"id":21,"type":12,"linkType":22},{"sys":2749},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":2751,"metaTitle":382,"metaDescription":383,"mainTitle":2752,"subtitle":401,"heroImage":2767,"ctaButton":424,"ctaLink":425},[381],{"data":2753,"content":2754,"nodeType":74},{},[2755,2761],{"data":2756,"content":2757,"nodeType":78},{},[2758],{"data":2759,"marks":2760,"value":393,"nodeType":82},{},[],{"data":2762,"content":2763,"nodeType":87},{},[2764],{"data":2765,"marks":2766,"value":400,"nodeType":82},{},[],{"metadata":2768,"sys":2771,"fields":2776},{"tags":2769,"concepts":2770},[],[],{"space":2772,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":2774,"publishedVersion":62,"revision":44,"locale":29},{"sys":2773},{"type":12,"linkType":13,"id":14},{"sys":2775},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":2777},{"url":416,"details":2778,"fileName":422,"contentType":423},{"size":418,"image":2779},{"width":420,"height":421},{"sys":2781,"fields":2784},{"id":2782,"createdAt":2783},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":2785,"slug":2786,"articleIntro":-1,"category":2787},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[2788],{"metadata":2789,"sys":2792,"fields":2799},{"tags":2790,"concepts":2791},[],[],{"space":2793,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":2795,"publishedVersion":372,"revision":62,"contentType":2797,"locale":29},{"sys":2794},{"type":12,"linkType":13,"id":14},{"sys":2796},{"id":21,"type":12,"linkType":22},{"sys":2798},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":2800,"metaTitle":382,"metaDescription":383,"mainTitle":2801,"subtitle":401,"heroImage":2816,"ctaButton":424,"ctaLink":425},[381],{"data":2802,"content":2803,"nodeType":74},{},[2804,2810],{"data":2805,"content":2806,"nodeType":78},{},[2807],{"data":2808,"marks":2809,"value":393,"nodeType":82},{},[],{"data":2811,"content":2812,"nodeType":87},{},[2813],{"data":2814,"marks":2815,"value":400,"nodeType":82},{},[],{"metadata":2817,"sys":2820,"fields":2825},{"tags":2818,"concepts":2819},[],[],{"space":2821,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":2823,"publishedVersion":62,"revision":44,"locale":29},{"sys":2822},{"type":12,"linkType":13,"id":14},{"sys":2824},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":2826},{"url":416,"details":2827,"fileName":422,"contentType":423},{"size":418,"image":2828},{"width":420,"height":421},{"sys":2830,"fields":2833},{"id":2831,"createdAt":2832},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":2834,"slug":2835,"articleIntro":2834,"category":2836},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[2837],{"metadata":2838,"sys":2841,"fields":2848},{"tags":2839,"concepts":2840},[],[],{"space":2842,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":2844,"publishedVersion":372,"revision":62,"contentType":2846,"locale":29},{"sys":2843},{"type":12,"linkType":13,"id":14},{"sys":2845},{"id":21,"type":12,"linkType":22},{"sys":2847},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":2849,"metaTitle":382,"metaDescription":383,"mainTitle":2850,"subtitle":401,"heroImage":2865,"ctaButton":424,"ctaLink":425},[381],{"data":2851,"content":2852,"nodeType":74},{},[2853,2859],{"data":2854,"content":2855,"nodeType":78},{},[2856],{"data":2857,"marks":2858,"value":393,"nodeType":82},{},[],{"data":2860,"content":2861,"nodeType":87},{},[2862],{"data":2863,"marks":2864,"value":400,"nodeType":82},{},[],{"metadata":2866,"sys":2869,"fields":2874},{"tags":2867,"concepts":2868},[],[],{"space":2870,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":2872,"publishedVersion":62,"revision":44,"locale":29},{"sys":2871},{"type":12,"linkType":13,"id":14},{"sys":2873},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":2875},{"url":416,"details":2876,"fileName":422,"contentType":423},{"size":418,"image":2877},{"width":420,"height":421},{"sys":2879,"fields":2882},{"id":2880,"createdAt":2881},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":2883,"slug":2884,"articleIntro":2883,"category":2885},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[2886],{"metadata":2887,"sys":2890,"fields":2897},{"tags":2888,"concepts":2889},[],[],{"space":2891,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":2893,"publishedVersion":372,"revision":62,"contentType":2895,"locale":29},{"sys":2892},{"type":12,"linkType":13,"id":14},{"sys":2894},{"id":21,"type":12,"linkType":22},{"sys":2896},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":2898,"metaTitle":382,"metaDescription":383,"mainTitle":2899,"subtitle":401,"heroImage":2914,"ctaButton":424,"ctaLink":425},[381],{"data":2900,"content":2901,"nodeType":74},{},[2902,2908],{"data":2903,"content":2904,"nodeType":78},{},[2905],{"data":2906,"marks":2907,"value":393,"nodeType":82},{},[],{"data":2909,"content":2910,"nodeType":87},{},[2911],{"data":2912,"marks":2913,"value":400,"nodeType":82},{},[],{"metadata":2915,"sys":2918,"fields":2923},{"tags":2916,"concepts":2917},[],[],{"space":2919,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":2921,"publishedVersion":62,"revision":44,"locale":29},{"sys":2920},{"type":12,"linkType":13,"id":14},{"sys":2922},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":2924},{"url":416,"details":2925,"fileName":422,"contentType":423},{"size":418,"image":2926},{"width":420,"height":421},{"sys":2928,"fields":2931},{"id":2929,"createdAt":2930},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":2932,"slug":2933,"articleIntro":-1,"category":2934},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[2935],{"metadata":2936,"sys":2939,"fields":2946},{"tags":2937,"concepts":2938},[],[],{"space":2940,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":2942,"publishedVersion":372,"revision":62,"contentType":2944,"locale":29},{"sys":2941},{"type":12,"linkType":13,"id":14},{"sys":2943},{"id":21,"type":12,"linkType":22},{"sys":2945},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":2947,"metaTitle":382,"metaDescription":383,"mainTitle":2948,"subtitle":401,"heroImage":2963,"ctaButton":424,"ctaLink":425},[381],{"data":2949,"content":2950,"nodeType":74},{},[2951,2957],{"data":2952,"content":2953,"nodeType":78},{},[2954],{"data":2955,"marks":2956,"value":393,"nodeType":82},{},[],{"data":2958,"content":2959,"nodeType":87},{},[2960],{"data":2961,"marks":2962,"value":400,"nodeType":82},{},[],{"metadata":2964,"sys":2967,"fields":2972},{"tags":2965,"concepts":2966},[],[],{"space":2968,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":2970,"publishedVersion":62,"revision":44,"locale":29},{"sys":2969},{"type":12,"linkType":13,"id":14},{"sys":2971},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":2973},{"url":416,"details":2974,"fileName":422,"contentType":423},{"size":418,"image":2975},{"width":420,"height":421},{"sys":2977,"fields":2980},{"id":2978,"createdAt":2979},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":2981,"slug":2982,"articleIntro":2981,"category":2983},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[2984],{"metadata":2985,"sys":2988,"fields":2995},{"tags":2986,"concepts":2987},[],[],{"space":2989,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":2991,"publishedVersion":372,"revision":62,"contentType":2993,"locale":29},{"sys":2990},{"type":12,"linkType":13,"id":14},{"sys":2992},{"id":21,"type":12,"linkType":22},{"sys":2994},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":2996,"metaTitle":382,"metaDescription":383,"mainTitle":2997,"subtitle":401,"heroImage":3012,"ctaButton":424,"ctaLink":425},[381],{"data":2998,"content":2999,"nodeType":74},{},[3000,3006],{"data":3001,"content":3002,"nodeType":78},{},[3003],{"data":3004,"marks":3005,"value":393,"nodeType":82},{},[],{"data":3007,"content":3008,"nodeType":87},{},[3009],{"data":3010,"marks":3011,"value":400,"nodeType":82},{},[],{"metadata":3013,"sys":3016,"fields":3021},{"tags":3014,"concepts":3015},[],[],{"space":3017,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":3019,"publishedVersion":62,"revision":44,"locale":29},{"sys":3018},{"type":12,"linkType":13,"id":14},{"sys":3020},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":3022},{"url":416,"details":3023,"fileName":422,"contentType":423},{"size":418,"image":3024},{"width":420,"height":421},{"sys":3026,"fields":3029},{"id":3027,"createdAt":3028},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":3030,"slug":3031,"articleIntro":-1,"category":3032},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[3033],{"metadata":3034,"sys":3037,"fields":3044},{"tags":3035,"concepts":3036},[],[],{"space":3038,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":3040,"publishedVersion":372,"revision":62,"contentType":3042,"locale":29},{"sys":3039},{"type":12,"linkType":13,"id":14},{"sys":3041},{"id":21,"type":12,"linkType":22},{"sys":3043},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":3045,"metaTitle":382,"metaDescription":383,"mainTitle":3046,"subtitle":401,"heroImage":3061,"ctaButton":424,"ctaLink":425},[381],{"data":3047,"content":3048,"nodeType":74},{},[3049,3055],{"data":3050,"content":3051,"nodeType":78},{},[3052],{"data":3053,"marks":3054,"value":393,"nodeType":82},{},[],{"data":3056,"content":3057,"nodeType":87},{},[3058],{"data":3059,"marks":3060,"value":400,"nodeType":82},{},[],{"metadata":3062,"sys":3065,"fields":3070},{"tags":3063,"concepts":3064},[],[],{"space":3066,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":3068,"publishedVersion":62,"revision":44,"locale":29},{"sys":3067},{"type":12,"linkType":13,"id":14},{"sys":3069},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":3071},{"url":416,"details":3072,"fileName":422,"contentType":423},{"size":418,"image":3073},{"width":420,"height":421},{"sys":3075,"fields":3078},{"id":3076,"createdAt":3077},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":3079,"slug":3080,"articleIntro":-1,"category":3081},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[3082],{"metadata":3083,"sys":3086,"fields":3093},{"tags":3084,"concepts":3085},[],[],{"space":3087,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":3089,"publishedVersion":372,"revision":62,"contentType":3091,"locale":29},{"sys":3088},{"type":12,"linkType":13,"id":14},{"sys":3090},{"id":21,"type":12,"linkType":22},{"sys":3092},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":3094,"metaTitle":382,"metaDescription":383,"mainTitle":3095,"subtitle":401,"heroImage":3110,"ctaButton":424,"ctaLink":425},[381],{"data":3096,"content":3097,"nodeType":74},{},[3098,3104],{"data":3099,"content":3100,"nodeType":78},{},[3101],{"data":3102,"marks":3103,"value":393,"nodeType":82},{},[],{"data":3105,"content":3106,"nodeType":87},{},[3107],{"data":3108,"marks":3109,"value":400,"nodeType":82},{},[],{"metadata":3111,"sys":3114,"fields":3119},{"tags":3112,"concepts":3113},[],[],{"space":3115,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":3117,"publishedVersion":62,"revision":44,"locale":29},{"sys":3116},{"type":12,"linkType":13,"id":14},{"sys":3118},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":3120},{"url":416,"details":3121,"fileName":422,"contentType":423},{"size":418,"image":3122},{"width":420,"height":421},{"sys":3124,"fields":3127},{"id":3125,"createdAt":3126},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":3128,"slug":3129,"articleIntro":3128,"category":3130},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[3131],{"metadata":3132,"sys":3135,"fields":3142},{"tags":3133,"concepts":3134},[],[],{"space":3136,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":3138,"publishedVersion":372,"revision":62,"contentType":3140,"locale":29},{"sys":3137},{"type":12,"linkType":13,"id":14},{"sys":3139},{"id":21,"type":12,"linkType":22},{"sys":3141},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":3143,"metaTitle":382,"metaDescription":383,"mainTitle":3144,"subtitle":401,"heroImage":3159,"ctaButton":424,"ctaLink":425},[381],{"data":3145,"content":3146,"nodeType":74},{},[3147,3153],{"data":3148,"content":3149,"nodeType":78},{},[3150],{"data":3151,"marks":3152,"value":393,"nodeType":82},{},[],{"data":3154,"content":3155,"nodeType":87},{},[3156],{"data":3157,"marks":3158,"value":400,"nodeType":82},{},[],{"metadata":3160,"sys":3163,"fields":3168},{"tags":3161,"concepts":3162},[],[],{"space":3164,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":3166,"publishedVersion":62,"revision":44,"locale":29},{"sys":3165},{"type":12,"linkType":13,"id":14},{"sys":3167},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":3169},{"url":416,"details":3170,"fileName":422,"contentType":423},{"size":418,"image":3171},{"width":420,"height":421},{"sys":3173,"fields":3176},{"id":3174,"createdAt":3175},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":3177,"slug":3178,"articleIntro":3177,"category":3179},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[3180],{"metadata":3181,"sys":3184,"fields":3191},{"tags":3182,"concepts":3183},[],[],{"space":3185,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":3187,"publishedVersion":372,"revision":62,"contentType":3189,"locale":29},{"sys":3186},{"type":12,"linkType":13,"id":14},{"sys":3188},{"id":21,"type":12,"linkType":22},{"sys":3190},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":3192,"metaTitle":382,"metaDescription":383,"mainTitle":3193,"subtitle":401,"heroImage":3208,"ctaButton":424,"ctaLink":425},[381],{"data":3194,"content":3195,"nodeType":74},{},[3196,3202],{"data":3197,"content":3198,"nodeType":78},{},[3199],{"data":3200,"marks":3201,"value":393,"nodeType":82},{},[],{"data":3203,"content":3204,"nodeType":87},{},[3205],{"data":3206,"marks":3207,"value":400,"nodeType":82},{},[],{"metadata":3209,"sys":3212,"fields":3217},{"tags":3210,"concepts":3211},[],[],{"space":3213,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":3215,"publishedVersion":62,"revision":44,"locale":29},{"sys":3214},{"type":12,"linkType":13,"id":14},{"sys":3216},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":3218},{"url":416,"details":3219,"fileName":422,"contentType":423},{"size":418,"image":3220},{"width":420,"height":421},{"sys":3222,"fields":3225},{"id":3223,"createdAt":3224},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":3226,"slug":3227,"articleIntro":3226,"category":3228},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[3229],{"metadata":3230,"sys":3233,"fields":3240},{"tags":3231,"concepts":3232},[],[],{"space":3234,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":3236,"publishedVersion":372,"revision":62,"contentType":3238,"locale":29},{"sys":3235},{"type":12,"linkType":13,"id":14},{"sys":3237},{"id":21,"type":12,"linkType":22},{"sys":3239},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":3241,"metaTitle":382,"metaDescription":383,"mainTitle":3242,"subtitle":401,"heroImage":3257,"ctaButton":424,"ctaLink":425},[381],{"data":3243,"content":3244,"nodeType":74},{},[3245,3251],{"data":3246,"content":3247,"nodeType":78},{},[3248],{"data":3249,"marks":3250,"value":393,"nodeType":82},{},[],{"data":3252,"content":3253,"nodeType":87},{},[3254],{"data":3255,"marks":3256,"value":400,"nodeType":82},{},[],{"metadata":3258,"sys":3261,"fields":3266},{"tags":3259,"concepts":3260},[],[],{"space":3262,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":3264,"publishedVersion":62,"revision":44,"locale":29},{"sys":3263},{"type":12,"linkType":13,"id":14},{"sys":3265},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":3267},{"url":416,"details":3268,"fileName":422,"contentType":423},{"size":418,"image":3269},{"width":420,"height":421},{"sys":3271,"fields":3274},{"id":3272,"createdAt":3273},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":3275,"slug":3276,"articleIntro":3275,"category":3277},"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",[3278],{"metadata":3279,"sys":3282,"fields":3289},{"tags":3280,"concepts":3281},[],[],{"space":3283,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":3285,"publishedVersion":372,"revision":62,"contentType":3287,"locale":29},{"sys":3284},{"type":12,"linkType":13,"id":14},{"sys":3286},{"id":21,"type":12,"linkType":22},{"sys":3288},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":3290,"metaTitle":382,"metaDescription":383,"mainTitle":3291,"subtitle":401,"heroImage":3306,"ctaButton":424,"ctaLink":425},[381],{"data":3292,"content":3293,"nodeType":74},{},[3294,3300],{"data":3295,"content":3296,"nodeType":78},{},[3297],{"data":3298,"marks":3299,"value":393,"nodeType":82},{},[],{"data":3301,"content":3302,"nodeType":87},{},[3303],{"data":3304,"marks":3305,"value":400,"nodeType":82},{},[],{"metadata":3307,"sys":3310,"fields":3315},{"tags":3308,"concepts":3309},[],[],{"space":3311,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":3313,"publishedVersion":62,"revision":44,"locale":29},{"sys":3312},{"type":12,"linkType":13,"id":14},{"sys":3314},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":3316},{"url":416,"details":3317,"fileName":422,"contentType":423},{"size":418,"image":3318},{"width":420,"height":421},{"sys":3320,"fields":3323},{"id":3321,"createdAt":3322},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":3324,"slug":3325,"articleIntro":-1,"category":3326},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[3327],{"metadata":3328,"sys":3331,"fields":3338},{"tags":3329,"concepts":3330},[],[],{"space":3332,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":3334,"publishedVersion":372,"revision":62,"contentType":3336,"locale":29},{"sys":3333},{"type":12,"linkType":13,"id":14},{"sys":3335},{"id":21,"type":12,"linkType":22},{"sys":3337},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":3339,"metaTitle":382,"metaDescription":383,"mainTitle":3340,"subtitle":401,"heroImage":3355,"ctaButton":424,"ctaLink":425},[381],{"data":3341,"content":3342,"nodeType":74},{},[3343,3349],{"data":3344,"content":3345,"nodeType":78},{},[3346],{"data":3347,"marks":3348,"value":393,"nodeType":82},{},[],{"data":3350,"content":3351,"nodeType":87},{},[3352],{"data":3353,"marks":3354,"value":400,"nodeType":82},{},[],{"metadata":3356,"sys":3359,"fields":3364},{"tags":3357,"concepts":3358},[],[],{"space":3360,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":3362,"publishedVersion":62,"revision":44,"locale":29},{"sys":3361},{"type":12,"linkType":13,"id":14},{"sys":3363},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":3365},{"url":416,"details":3366,"fileName":422,"contentType":423},{"size":418,"image":3367},{"width":420,"height":421},{"sys":3369,"fields":3372},{"id":3370,"createdAt":3371},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":3373,"slug":3374,"articleIntro":3373,"category":3375},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[3376],{"metadata":3377,"sys":3380,"fields":3387},{"tags":3378,"concepts":3379},[],[],{"space":3381,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":3383,"publishedVersion":372,"revision":62,"contentType":3385,"locale":29},{"sys":3382},{"type":12,"linkType":13,"id":14},{"sys":3384},{"id":21,"type":12,"linkType":22},{"sys":3386},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":3388,"metaTitle":382,"metaDescription":383,"mainTitle":3389,"subtitle":401,"heroImage":3404,"ctaButton":424,"ctaLink":425},[381],{"data":3390,"content":3391,"nodeType":74},{},[3392,3398],{"data":3393,"content":3394,"nodeType":78},{},[3395],{"data":3396,"marks":3397,"value":393,"nodeType":82},{},[],{"data":3399,"content":3400,"nodeType":87},{},[3401],{"data":3402,"marks":3403,"value":400,"nodeType":82},{},[],{"metadata":3405,"sys":3408,"fields":3413},{"tags":3406,"concepts":3407},[],[],{"space":3409,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":3411,"publishedVersion":62,"revision":44,"locale":29},{"sys":3410},{"type":12,"linkType":13,"id":14},{"sys":3412},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":3414},{"url":416,"details":3415,"fileName":422,"contentType":423},{"size":418,"image":3416},{"width":420,"height":421},{"sys":3418,"fields":3421},{"id":3419,"createdAt":3420},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":3422,"slug":3423,"articleIntro":-1,"category":3424},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[3425],{"metadata":3426,"sys":3429,"fields":3436},{"tags":3427,"concepts":3428},[],[],{"space":3430,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":3432,"publishedVersion":372,"revision":62,"contentType":3434,"locale":29},{"sys":3431},{"type":12,"linkType":13,"id":14},{"sys":3433},{"id":21,"type":12,"linkType":22},{"sys":3435},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":3437,"metaTitle":382,"metaDescription":383,"mainTitle":3438,"subtitle":401,"heroImage":3453,"ctaButton":424,"ctaLink":425},[381],{"data":3439,"content":3440,"nodeType":74},{},[3441,3447],{"data":3442,"content":3443,"nodeType":78},{},[3444],{"data":3445,"marks":3446,"value":393,"nodeType":82},{},[],{"data":3448,"content":3449,"nodeType":87},{},[3450],{"data":3451,"marks":3452,"value":400,"nodeType":82},{},[],{"metadata":3454,"sys":3457,"fields":3462},{"tags":3455,"concepts":3456},[],[],{"space":3458,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":3460,"publishedVersion":62,"revision":44,"locale":29},{"sys":3459},{"type":12,"linkType":13,"id":14},{"sys":3461},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":3463},{"url":416,"details":3464,"fileName":422,"contentType":423},{"size":418,"image":3465},{"width":420,"height":421},{"sys":3467,"fields":3470},{"id":3468,"createdAt":3469},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":3471,"slug":3472,"articleIntro":3471,"category":3473},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[3474],{"metadata":3475,"sys":3478,"fields":3485},{"tags":3476,"concepts":3477},[],[],{"space":3479,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":3481,"publishedVersion":372,"revision":62,"contentType":3483,"locale":29},{"sys":3480},{"type":12,"linkType":13,"id":14},{"sys":3482},{"id":21,"type":12,"linkType":22},{"sys":3484},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":3486,"metaTitle":382,"metaDescription":383,"mainTitle":3487,"subtitle":401,"heroImage":3502,"ctaButton":424,"ctaLink":425},[381],{"data":3488,"content":3489,"nodeType":74},{},[3490,3496],{"data":3491,"content":3492,"nodeType":78},{},[3493],{"data":3494,"marks":3495,"value":393,"nodeType":82},{},[],{"data":3497,"content":3498,"nodeType":87},{},[3499],{"data":3500,"marks":3501,"value":400,"nodeType":82},{},[],{"metadata":3503,"sys":3506,"fields":3511},{"tags":3504,"concepts":3505},[],[],{"space":3507,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":3509,"publishedVersion":62,"revision":44,"locale":29},{"sys":3508},{"type":12,"linkType":13,"id":14},{"sys":3510},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":3512},{"url":416,"details":3513,"fileName":422,"contentType":423},{"size":418,"image":3514},{"width":420,"height":421},{"sys":3516,"fields":3519},{"id":3517,"createdAt":3518},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":3520,"slug":3521,"articleIntro":3520,"category":3522},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[3523],{"metadata":3524,"sys":3527,"fields":3534},{"tags":3525,"concepts":3526},[],[],{"space":3528,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":3530,"publishedVersion":372,"revision":62,"contentType":3532,"locale":29},{"sys":3529},{"type":12,"linkType":13,"id":14},{"sys":3531},{"id":21,"type":12,"linkType":22},{"sys":3533},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":3535,"metaTitle":382,"metaDescription":383,"mainTitle":3536,"subtitle":401,"heroImage":3551,"ctaButton":424,"ctaLink":425},[381],{"data":3537,"content":3538,"nodeType":74},{},[3539,3545],{"data":3540,"content":3541,"nodeType":78},{},[3542],{"data":3543,"marks":3544,"value":393,"nodeType":82},{},[],{"data":3546,"content":3547,"nodeType":87},{},[3548],{"data":3549,"marks":3550,"value":400,"nodeType":82},{},[],{"metadata":3552,"sys":3555,"fields":3560},{"tags":3553,"concepts":3554},[],[],{"space":3556,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":3558,"publishedVersion":62,"revision":44,"locale":29},{"sys":3557},{"type":12,"linkType":13,"id":14},{"sys":3559},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":3561},{"url":416,"details":3562,"fileName":422,"contentType":423},{"size":418,"image":3563},{"width":420,"height":421},{"sys":3565,"fields":3568},{"id":3566,"createdAt":3567},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":3569,"slug":3570,"articleIntro":3569,"category":3571},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[3572],{"metadata":3573,"sys":3576,"fields":3583},{"tags":3574,"concepts":3575},[],[],{"space":3577,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":3579,"publishedVersion":372,"revision":62,"contentType":3581,"locale":29},{"sys":3578},{"type":12,"linkType":13,"id":14},{"sys":3580},{"id":21,"type":12,"linkType":22},{"sys":3582},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":3584,"metaTitle":382,"metaDescription":383,"mainTitle":3585,"subtitle":401,"heroImage":3600,"ctaButton":424,"ctaLink":425},[381],{"data":3586,"content":3587,"nodeType":74},{},[3588,3594],{"data":3589,"content":3590,"nodeType":78},{},[3591],{"data":3592,"marks":3593,"value":393,"nodeType":82},{},[],{"data":3595,"content":3596,"nodeType":87},{},[3597],{"data":3598,"marks":3599,"value":400,"nodeType":82},{},[],{"metadata":3601,"sys":3604,"fields":3609},{"tags":3602,"concepts":3603},[],[],{"space":3605,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":3607,"publishedVersion":62,"revision":44,"locale":29},{"sys":3606},{"type":12,"linkType":13,"id":14},{"sys":3608},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":3610},{"url":416,"details":3611,"fileName":422,"contentType":423},{"size":418,"image":3612},{"width":420,"height":421},{"sys":3614,"fields":3617},{"id":3615,"createdAt":3616},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":3618,"slug":3619,"articleIntro":-1,"category":3620},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[3621],{"metadata":3622,"sys":3625,"fields":3632},{"tags":3623,"concepts":3624},[],[],{"space":3626,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":3628,"publishedVersion":372,"revision":62,"contentType":3630,"locale":29},{"sys":3627},{"type":12,"linkType":13,"id":14},{"sys":3629},{"id":21,"type":12,"linkType":22},{"sys":3631},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":3633,"metaTitle":382,"metaDescription":383,"mainTitle":3634,"subtitle":401,"heroImage":3649,"ctaButton":424,"ctaLink":425},[381],{"data":3635,"content":3636,"nodeType":74},{},[3637,3643],{"data":3638,"content":3639,"nodeType":78},{},[3640],{"data":3641,"marks":3642,"value":393,"nodeType":82},{},[],{"data":3644,"content":3645,"nodeType":87},{},[3646],{"data":3647,"marks":3648,"value":400,"nodeType":82},{},[],{"metadata":3650,"sys":3653,"fields":3658},{"tags":3651,"concepts":3652},[],[],{"space":3654,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":3656,"publishedVersion":62,"revision":44,"locale":29},{"sys":3655},{"type":12,"linkType":13,"id":14},{"sys":3657},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":3659},{"url":416,"details":3660,"fileName":422,"contentType":423},{"size":418,"image":3661},{"width":420,"height":421},{"sys":3663,"fields":3666},{"id":3664,"createdAt":3665},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":3667,"slug":3668,"articleIntro":3667,"category":3669},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[3670],{"metadata":3671,"sys":3674,"fields":3681},{"tags":3672,"concepts":3673},[],[],{"space":3675,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":3677,"publishedVersion":372,"revision":62,"contentType":3679,"locale":29},{"sys":3676},{"type":12,"linkType":13,"id":14},{"sys":3678},{"id":21,"type":12,"linkType":22},{"sys":3680},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":3682,"metaTitle":382,"metaDescription":383,"mainTitle":3683,"subtitle":401,"heroImage":3698,"ctaButton":424,"ctaLink":425},[381],{"data":3684,"content":3685,"nodeType":74},{},[3686,3692],{"data":3687,"content":3688,"nodeType":78},{},[3689],{"data":3690,"marks":3691,"value":393,"nodeType":82},{},[],{"data":3693,"content":3694,"nodeType":87},{},[3695],{"data":3696,"marks":3697,"value":400,"nodeType":82},{},[],{"metadata":3699,"sys":3702,"fields":3707},{"tags":3700,"concepts":3701},[],[],{"space":3703,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":3705,"publishedVersion":62,"revision":44,"locale":29},{"sys":3704},{"type":12,"linkType":13,"id":14},{"sys":3706},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":3708},{"url":416,"details":3709,"fileName":422,"contentType":423},{"size":418,"image":3710},{"width":420,"height":421},{"sys":3712,"fields":3715},{"id":3713,"createdAt":3714},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":3716,"slug":3717,"articleIntro":3716,"category":3718},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[3719],{"metadata":3720,"sys":3723,"fields":3730},{"tags":3721,"concepts":3722},[],[],{"space":3724,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":3726,"publishedVersion":372,"revision":62,"contentType":3728,"locale":29},{"sys":3725},{"type":12,"linkType":13,"id":14},{"sys":3727},{"id":21,"type":12,"linkType":22},{"sys":3729},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":3731,"metaTitle":382,"metaDescription":383,"mainTitle":3732,"subtitle":401,"heroImage":3747,"ctaButton":424,"ctaLink":425},[381],{"data":3733,"content":3734,"nodeType":74},{},[3735,3741],{"data":3736,"content":3737,"nodeType":78},{},[3738],{"data":3739,"marks":3740,"value":393,"nodeType":82},{},[],{"data":3742,"content":3743,"nodeType":87},{},[3744],{"data":3745,"marks":3746,"value":400,"nodeType":82},{},[],{"metadata":3748,"sys":3751,"fields":3756},{"tags":3749,"concepts":3750},[],[],{"space":3752,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":3754,"publishedVersion":62,"revision":44,"locale":29},{"sys":3753},{"type":12,"linkType":13,"id":14},{"sys":3755},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":3757},{"url":416,"details":3758,"fileName":422,"contentType":423},{"size":418,"image":3759},{"width":420,"height":421},{"sys":3761,"fields":3764},{"id":3762,"createdAt":3763},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":3765,"slug":3766,"articleIntro":3765,"category":3767},"6378 - Taxes diverses","compte-6378-taxes-diverses",[3768],{"metadata":3769,"sys":3772,"fields":3779},{"tags":3770,"concepts":3771},[],[],{"space":3773,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":3775,"publishedVersion":372,"revision":62,"contentType":3777,"locale":29},{"sys":3774},{"type":12,"linkType":13,"id":14},{"sys":3776},{"id":21,"type":12,"linkType":22},{"sys":3778},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":3780,"metaTitle":382,"metaDescription":383,"mainTitle":3781,"subtitle":401,"heroImage":3796,"ctaButton":424,"ctaLink":425},[381],{"data":3782,"content":3783,"nodeType":74},{},[3784,3790],{"data":3785,"content":3786,"nodeType":78},{},[3787],{"data":3788,"marks":3789,"value":393,"nodeType":82},{},[],{"data":3791,"content":3792,"nodeType":87},{},[3793],{"data":3794,"marks":3795,"value":400,"nodeType":82},{},[],{"metadata":3797,"sys":3800,"fields":3805},{"tags":3798,"concepts":3799},[],[],{"space":3801,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":3803,"publishedVersion":62,"revision":44,"locale":29},{"sys":3802},{"type":12,"linkType":13,"id":14},{"sys":3804},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":3806},{"url":416,"details":3807,"fileName":422,"contentType":423},{"size":418,"image":3808},{"width":420,"height":421},{"sys":3810,"fields":3813},{"id":3811,"createdAt":3812},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":3814,"slug":3815,"articleIntro":3814,"category":3816},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[3817],{"metadata":3818,"sys":3821,"fields":3828},{"tags":3819,"concepts":3820},[],[],{"space":3822,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":3824,"publishedVersion":372,"revision":62,"contentType":3826,"locale":29},{"sys":3823},{"type":12,"linkType":13,"id":14},{"sys":3825},{"id":21,"type":12,"linkType":22},{"sys":3827},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":3829,"metaTitle":382,"metaDescription":383,"mainTitle":3830,"subtitle":401,"heroImage":3845,"ctaButton":424,"ctaLink":425},[381],{"data":3831,"content":3832,"nodeType":74},{},[3833,3839],{"data":3834,"content":3835,"nodeType":78},{},[3836],{"data":3837,"marks":3838,"value":393,"nodeType":82},{},[],{"data":3840,"content":3841,"nodeType":87},{},[3842],{"data":3843,"marks":3844,"value":400,"nodeType":82},{},[],{"metadata":3846,"sys":3849,"fields":3854},{"tags":3847,"concepts":3848},[],[],{"space":3850,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":3852,"publishedVersion":62,"revision":44,"locale":29},{"sys":3851},{"type":12,"linkType":13,"id":14},{"sys":3853},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":3855},{"url":416,"details":3856,"fileName":422,"contentType":423},{"size":418,"image":3857},{"width":420,"height":421},{"sys":3859,"fields":3862},{"id":3860,"createdAt":3861},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":3863,"slug":3864,"articleIntro":3863,"category":3865},"72 - Production immobilisée","compte-72-production-immobilisee",[3866],{"metadata":3867,"sys":3870,"fields":3877},{"tags":3868,"concepts":3869},[],[],{"space":3871,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":3873,"publishedVersion":372,"revision":62,"contentType":3875,"locale":29},{"sys":3872},{"type":12,"linkType":13,"id":14},{"sys":3874},{"id":21,"type":12,"linkType":22},{"sys":3876},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":3878,"metaTitle":382,"metaDescription":383,"mainTitle":3879,"subtitle":401,"heroImage":3894,"ctaButton":424,"ctaLink":425},[381],{"data":3880,"content":3881,"nodeType":74},{},[3882,3888],{"data":3883,"content":3884,"nodeType":78},{},[3885],{"data":3886,"marks":3887,"value":393,"nodeType":82},{},[],{"data":3889,"content":3890,"nodeType":87},{},[3891],{"data":3892,"marks":3893,"value":400,"nodeType":82},{},[],{"metadata":3895,"sys":3898,"fields":3903},{"tags":3896,"concepts":3897},[],[],{"space":3899,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":3901,"publishedVersion":62,"revision":44,"locale":29},{"sys":3900},{"type":12,"linkType":13,"id":14},{"sys":3902},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":3904},{"url":416,"details":3905,"fileName":422,"contentType":423},{"size":418,"image":3906},{"width":420,"height":421},{"sys":3908,"fields":3911},{"id":3909,"createdAt":3910},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":3912,"slug":3913,"articleIntro":3912,"category":3914},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[3915],{"metadata":3916,"sys":3919,"fields":3926},{"tags":3917,"concepts":3918},[],[],{"space":3920,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":3922,"publishedVersion":372,"revision":62,"contentType":3924,"locale":29},{"sys":3921},{"type":12,"linkType":13,"id":14},{"sys":3923},{"id":21,"type":12,"linkType":22},{"sys":3925},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":3927,"metaTitle":382,"metaDescription":383,"mainTitle":3928,"subtitle":401,"heroImage":3943,"ctaButton":424,"ctaLink":425},[381],{"data":3929,"content":3930,"nodeType":74},{},[3931,3937],{"data":3932,"content":3933,"nodeType":78},{},[3934],{"data":3935,"marks":3936,"value":393,"nodeType":82},{},[],{"data":3938,"content":3939,"nodeType":87},{},[3940],{"data":3941,"marks":3942,"value":400,"nodeType":82},{},[],{"metadata":3944,"sys":3947,"fields":3952},{"tags":3945,"concepts":3946},[],[],{"space":3948,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":3950,"publishedVersion":62,"revision":44,"locale":29},{"sys":3949},{"type":12,"linkType":13,"id":14},{"sys":3951},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":3953},{"url":416,"details":3954,"fileName":422,"contentType":423},{"size":418,"image":3955},{"width":420,"height":421},{"sys":3957,"fields":3960},{"id":3958,"createdAt":3959},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":3961,"slug":3962,"articleIntro":3963,"category":3964},"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.",[3965],{"metadata":3966,"sys":3969,"fields":3976},{"tags":3967,"concepts":3968},[],[],{"space":3970,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":3972,"publishedVersion":372,"revision":62,"contentType":3974,"locale":29},{"sys":3971},{"type":12,"linkType":13,"id":14},{"sys":3973},{"id":21,"type":12,"linkType":22},{"sys":3975},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":3977,"metaTitle":382,"metaDescription":383,"mainTitle":3978,"subtitle":401,"heroImage":3993,"ctaButton":424,"ctaLink":425},[381],{"data":3979,"content":3980,"nodeType":74},{},[3981,3987],{"data":3982,"content":3983,"nodeType":78},{},[3984],{"data":3985,"marks":3986,"value":393,"nodeType":82},{},[],{"data":3988,"content":3989,"nodeType":87},{},[3990],{"data":3991,"marks":3992,"value":400,"nodeType":82},{},[],{"metadata":3994,"sys":3997,"fields":4002},{"tags":3995,"concepts":3996},[],[],{"space":3998,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":4000,"publishedVersion":62,"revision":44,"locale":29},{"sys":3999},{"type":12,"linkType":13,"id":14},{"sys":4001},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":4003},{"url":416,"details":4004,"fileName":422,"contentType":423},{"size":418,"image":4005},{"width":420,"height":421},{"sys":4007,"fields":4010},{"id":4008,"createdAt":4009},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":4011,"slug":4012,"articleIntro":4011,"category":4013},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[4014],{"metadata":4015,"sys":4018,"fields":4025},{"tags":4016,"concepts":4017},[],[],{"space":4019,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":4021,"publishedVersion":372,"revision":62,"contentType":4023,"locale":29},{"sys":4020},{"type":12,"linkType":13,"id":14},{"sys":4022},{"id":21,"type":12,"linkType":22},{"sys":4024},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":4026,"metaTitle":382,"metaDescription":383,"mainTitle":4027,"subtitle":401,"heroImage":4042,"ctaButton":424,"ctaLink":425},[381],{"data":4028,"content":4029,"nodeType":74},{},[4030,4036],{"data":4031,"content":4032,"nodeType":78},{},[4033],{"data":4034,"marks":4035,"value":393,"nodeType":82},{},[],{"data":4037,"content":4038,"nodeType":87},{},[4039],{"data":4040,"marks":4041,"value":400,"nodeType":82},{},[],{"metadata":4043,"sys":4046,"fields":4051},{"tags":4044,"concepts":4045},[],[],{"space":4047,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":4049,"publishedVersion":62,"revision":44,"locale":29},{"sys":4048},{"type":12,"linkType":13,"id":14},{"sys":4050},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":4052},{"url":416,"details":4053,"fileName":422,"contentType":423},{"size":418,"image":4054},{"width":420,"height":421},{"sys":4056,"fields":4059},{"id":4057,"createdAt":4058},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":4060,"slug":4061,"articleIntro":4060,"category":4062},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[4063],{"metadata":4064,"sys":4067,"fields":4074},{"tags":4065,"concepts":4066},[],[],{"space":4068,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":4070,"publishedVersion":372,"revision":62,"contentType":4072,"locale":29},{"sys":4069},{"type":12,"linkType":13,"id":14},{"sys":4071},{"id":21,"type":12,"linkType":22},{"sys":4073},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":4075,"metaTitle":382,"metaDescription":383,"mainTitle":4076,"subtitle":401,"heroImage":4091,"ctaButton":424,"ctaLink":425},[381],{"data":4077,"content":4078,"nodeType":74},{},[4079,4085],{"data":4080,"content":4081,"nodeType":78},{},[4082],{"data":4083,"marks":4084,"value":393,"nodeType":82},{},[],{"data":4086,"content":4087,"nodeType":87},{},[4088],{"data":4089,"marks":4090,"value":400,"nodeType":82},{},[],{"metadata":4092,"sys":4095,"fields":4100},{"tags":4093,"concepts":4094},[],[],{"space":4096,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":4098,"publishedVersion":62,"revision":44,"locale":29},{"sys":4097},{"type":12,"linkType":13,"id":14},{"sys":4099},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":4101},{"url":416,"details":4102,"fileName":422,"contentType":423},{"size":418,"image":4103},{"width":420,"height":421},{"sys":4105,"fields":4108},{"id":4106,"createdAt":4107},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":4109,"slug":4110,"articleIntro":4109,"category":4111},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[4112],{"metadata":4113,"sys":4116,"fields":4123},{"tags":4114,"concepts":4115},[],[],{"space":4117,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":4119,"publishedVersion":372,"revision":62,"contentType":4121,"locale":29},{"sys":4118},{"type":12,"linkType":13,"id":14},{"sys":4120},{"id":21,"type":12,"linkType":22},{"sys":4122},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":4124,"metaTitle":382,"metaDescription":383,"mainTitle":4125,"subtitle":401,"heroImage":4140,"ctaButton":424,"ctaLink":425},[381],{"data":4126,"content":4127,"nodeType":74},{},[4128,4134],{"data":4129,"content":4130,"nodeType":78},{},[4131],{"data":4132,"marks":4133,"value":393,"nodeType":82},{},[],{"data":4135,"content":4136,"nodeType":87},{},[4137],{"data":4138,"marks":4139,"value":400,"nodeType":82},{},[],{"metadata":4141,"sys":4144,"fields":4149},{"tags":4142,"concepts":4143},[],[],{"space":4145,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":4147,"publishedVersion":62,"revision":44,"locale":29},{"sys":4146},{"type":12,"linkType":13,"id":14},{"sys":4148},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":4150},{"url":416,"details":4151,"fileName":422,"contentType":423},{"size":418,"image":4152},{"width":420,"height":421},{"sys":4154,"fields":4157},{"id":4155,"createdAt":4156},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":4158,"slug":4159,"articleIntro":4158,"category":4160},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[4161],{"metadata":4162,"sys":4165,"fields":4172},{"tags":4163,"concepts":4164},[],[],{"space":4166,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":4168,"publishedVersion":372,"revision":62,"contentType":4170,"locale":29},{"sys":4167},{"type":12,"linkType":13,"id":14},{"sys":4169},{"id":21,"type":12,"linkType":22},{"sys":4171},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":4173,"metaTitle":382,"metaDescription":383,"mainTitle":4174,"subtitle":401,"heroImage":4189,"ctaButton":424,"ctaLink":425},[381],{"data":4175,"content":4176,"nodeType":74},{},[4177,4183],{"data":4178,"content":4179,"nodeType":78},{},[4180],{"data":4181,"marks":4182,"value":393,"nodeType":82},{},[],{"data":4184,"content":4185,"nodeType":87},{},[4186],{"data":4187,"marks":4188,"value":400,"nodeType":82},{},[],{"metadata":4190,"sys":4193,"fields":4198},{"tags":4191,"concepts":4192},[],[],{"space":4194,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":4196,"publishedVersion":62,"revision":44,"locale":29},{"sys":4195},{"type":12,"linkType":13,"id":14},{"sys":4197},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":4199},{"url":416,"details":4200,"fileName":422,"contentType":423},{"size":418,"image":4201},{"width":420,"height":421},{"sys":4203,"fields":4206},{"id":4204,"createdAt":4205},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":4207,"slug":4208,"articleIntro":-1,"category":4209},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[4210],{"metadata":4211,"sys":4214,"fields":4221},{"tags":4212,"concepts":4213},[],[],{"space":4215,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":4217,"publishedVersion":372,"revision":62,"contentType":4219,"locale":29},{"sys":4216},{"type":12,"linkType":13,"id":14},{"sys":4218},{"id":21,"type":12,"linkType":22},{"sys":4220},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":4222,"metaTitle":382,"metaDescription":383,"mainTitle":4223,"subtitle":401,"heroImage":4238,"ctaButton":424,"ctaLink":425},[381],{"data":4224,"content":4225,"nodeType":74},{},[4226,4232],{"data":4227,"content":4228,"nodeType":78},{},[4229],{"data":4230,"marks":4231,"value":393,"nodeType":82},{},[],{"data":4233,"content":4234,"nodeType":87},{},[4235],{"data":4236,"marks":4237,"value":400,"nodeType":82},{},[],{"metadata":4239,"sys":4242,"fields":4247},{"tags":4240,"concepts":4241},[],[],{"space":4243,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":4245,"publishedVersion":62,"revision":44,"locale":29},{"sys":4244},{"type":12,"linkType":13,"id":14},{"sys":4246},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":4248},{"url":416,"details":4249,"fileName":422,"contentType":423},{"size":418,"image":4250},{"width":420,"height":421},{"sys":4252,"fields":4255},{"id":4253,"createdAt":4254},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":4256,"slug":4257,"articleIntro":4258,"category":4259},"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.",[4260],{"metadata":4261,"sys":4264,"fields":4271},{"tags":4262,"concepts":4263},[],[],{"space":4265,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":4267,"publishedVersion":372,"revision":62,"contentType":4269,"locale":29},{"sys":4266},{"type":12,"linkType":13,"id":14},{"sys":4268},{"id":21,"type":12,"linkType":22},{"sys":4270},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":4272,"metaTitle":382,"metaDescription":383,"mainTitle":4273,"subtitle":401,"heroImage":4288,"ctaButton":424,"ctaLink":425},[381],{"data":4274,"content":4275,"nodeType":74},{},[4276,4282],{"data":4277,"content":4278,"nodeType":78},{},[4279],{"data":4280,"marks":4281,"value":393,"nodeType":82},{},[],{"data":4283,"content":4284,"nodeType":87},{},[4285],{"data":4286,"marks":4287,"value":400,"nodeType":82},{},[],{"metadata":4289,"sys":4292,"fields":4297},{"tags":4290,"concepts":4291},[],[],{"space":4293,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":4295,"publishedVersion":62,"revision":44,"locale":29},{"sys":4294},{"type":12,"linkType":13,"id":14},{"sys":4296},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":4298},{"url":416,"details":4299,"fileName":422,"contentType":423},{"size":418,"image":4300},{"width":420,"height":421},{"sys":4302,"fields":4305},{"id":4303,"createdAt":4304},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":4306,"slug":4307,"articleIntro":4306,"category":4308},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[4309],{"metadata":4310,"sys":4313,"fields":4320},{"tags":4311,"concepts":4312},[],[],{"space":4314,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":4316,"publishedVersion":372,"revision":62,"contentType":4318,"locale":29},{"sys":4315},{"type":12,"linkType":13,"id":14},{"sys":4317},{"id":21,"type":12,"linkType":22},{"sys":4319},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":4321,"metaTitle":382,"metaDescription":383,"mainTitle":4322,"subtitle":401,"heroImage":4337,"ctaButton":424,"ctaLink":425},[381],{"data":4323,"content":4324,"nodeType":74},{},[4325,4331],{"data":4326,"content":4327,"nodeType":78},{},[4328],{"data":4329,"marks":4330,"value":393,"nodeType":82},{},[],{"data":4332,"content":4333,"nodeType":87},{},[4334],{"data":4335,"marks":4336,"value":400,"nodeType":82},{},[],{"metadata":4338,"sys":4341,"fields":4346},{"tags":4339,"concepts":4340},[],[],{"space":4342,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":4344,"publishedVersion":62,"revision":44,"locale":29},{"sys":4343},{"type":12,"linkType":13,"id":14},{"sys":4345},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":4347},{"url":416,"details":4348,"fileName":422,"contentType":423},{"size":418,"image":4349},{"width":420,"height":421},{"sys":4351,"fields":4354},{"id":4352,"createdAt":4353},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":4355,"slug":4356,"articleIntro":4355,"category":4357},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[4358],{"metadata":4359,"sys":4362,"fields":4369},{"tags":4360,"concepts":4361},[],[],{"space":4363,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":4365,"publishedVersion":372,"revision":62,"contentType":4367,"locale":29},{"sys":4364},{"type":12,"linkType":13,"id":14},{"sys":4366},{"id":21,"type":12,"linkType":22},{"sys":4368},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":4370,"metaTitle":382,"metaDescription":383,"mainTitle":4371,"subtitle":401,"heroImage":4386,"ctaButton":424,"ctaLink":425},[381],{"data":4372,"content":4373,"nodeType":74},{},[4374,4380],{"data":4375,"content":4376,"nodeType":78},{},[4377],{"data":4378,"marks":4379,"value":393,"nodeType":82},{},[],{"data":4381,"content":4382,"nodeType":87},{},[4383],{"data":4384,"marks":4385,"value":400,"nodeType":82},{},[],{"metadata":4387,"sys":4390,"fields":4395},{"tags":4388,"concepts":4389},[],[],{"space":4391,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":4393,"publishedVersion":62,"revision":44,"locale":29},{"sys":4392},{"type":12,"linkType":13,"id":14},{"sys":4394},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":4396},{"url":416,"details":4397,"fileName":422,"contentType":423},{"size":418,"image":4398},{"width":420,"height":421},{"sys":4400,"fields":4403},{"id":4401,"createdAt":4402},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":4404,"slug":4405,"articleIntro":4406,"category":4407},"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",[4408],{"metadata":4409,"sys":4412,"fields":4419},{"tags":4410,"concepts":4411},[],[],{"space":4413,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":4415,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":4420,"metaTitle":382,"metaDescription":383,"mainTitle":4421,"subtitle":401,"heroImage":4436,"ctaButton":424,"ctaLink":425},[381],{"data":4422,"content":4423,"nodeType":74},{},[4424,4430],{"data":4425,"content":4426,"nodeType":78},{},[4427],{"data":4428,"marks":4429,"value":393,"nodeType":82},{},[],{"data":4431,"content":4432,"nodeType":87},{},[4433],{"data":4434,"marks":4435,"value":400,"nodeType":82},{},[],{"metadata":4437,"sys":4440,"fields":4445},{"tags":4438,"concepts":4439},[],[],{"space":4441,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":4446},{"url":416,"details":4447,"fileName":422,"contentType":423},{"size":418,"image":4448},{"width":420,"height":421},{"sys":4450,"fields":4453},{"id":4451,"createdAt":4452},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":4454,"slug":4455,"articleIntro":4454,"category":4456},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[4457],{"metadata":4458,"sys":4461,"fields":4468},{"tags":4459,"concepts":4460},[],[],{"space":4462,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":4464,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":4469,"metaTitle":382,"metaDescription":383,"mainTitle":4470,"subtitle":401,"heroImage":4485,"ctaButton":424,"ctaLink":425},[381],{"data":4471,"content":4472,"nodeType":74},{},[4473,4479],{"data":4474,"content":4475,"nodeType":78},{},[4476],{"data":4477,"marks":4478,"value":393,"nodeType":82},{},[],{"data":4480,"content":4481,"nodeType":87},{},[4482],{"data":4483,"marks":4484,"value":400,"nodeType":82},{},[],{"metadata":4486,"sys":4489,"fields":4494},{"tags":4487,"concepts":4488},[],[],{"space":4490,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":4495},{"url":416,"details":4496,"fileName":422,"contentType":423},{"size":418,"image":4497},{"width":420,"height":421},{"sys":4499,"fields":4502},{"id":4500,"createdAt":4501},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":4503,"slug":4504,"articleIntro":4503,"category":4505},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[4506],{"metadata":4507,"sys":4510,"fields":4517},{"tags":4508,"concepts":4509},[],[],{"space":4511,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":4513,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":4518,"metaTitle":382,"metaDescription":383,"mainTitle":4519,"subtitle":401,"heroImage":4534,"ctaButton":424,"ctaLink":425},[381],{"data":4520,"content":4521,"nodeType":74},{},[4522,4528],{"data":4523,"content":4524,"nodeType":78},{},[4525],{"data":4526,"marks":4527,"value":393,"nodeType":82},{},[],{"data":4529,"content":4530,"nodeType":87},{},[4531],{"data":4532,"marks":4533,"value":400,"nodeType":82},{},[],{"metadata":4535,"sys":4538,"fields":4543},{"tags":4536,"concepts":4537},[],[],{"space":4539,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":4544},{"url":416,"details":4545,"fileName":422,"contentType":423},{"size":418,"image":4546},{"width":420,"height":421},{"sys":4548,"fields":4551},{"id":4549,"createdAt":4550},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":4552,"slug":4553,"articleIntro":4552,"category":4554},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[4555],{"metadata":4556,"sys":4559,"fields":4566},{"tags":4557,"concepts":4558},[],[],{"space":4560,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":4562,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":4567,"metaTitle":382,"metaDescription":383,"mainTitle":4568,"subtitle":401,"heroImage":4583,"ctaButton":424,"ctaLink":425},[381],{"data":4569,"content":4570,"nodeType":74},{},[4571,4577],{"data":4572,"content":4573,"nodeType":78},{},[4574],{"data":4575,"marks":4576,"value":393,"nodeType":82},{},[],{"data":4578,"content":4579,"nodeType":87},{},[4580],{"data":4581,"marks":4582,"value":400,"nodeType":82},{},[],{"metadata":4584,"sys":4587,"fields":4592},{"tags":4585,"concepts":4586},[],[],{"space":4588,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":4593},{"url":416,"details":4594,"fileName":422,"contentType":423},{"size":418,"image":4595},{"width":420,"height":421},{"sys":4597,"fields":4600},{"id":4598,"createdAt":4599},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":4601,"slug":4602,"articleIntro":4601,"category":4603},"6021 - Matières consommables","compte-6021-matieres-consommables",[4604],{"metadata":4605,"sys":4608,"fields":4615},{"tags":4606,"concepts":4607},[],[],{"space":4609,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":4611,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":4616,"metaTitle":382,"metaDescription":383,"mainTitle":4617,"subtitle":401,"heroImage":4632,"ctaButton":424,"ctaLink":425},[381],{"data":4618,"content":4619,"nodeType":74},{},[4620,4626],{"data":4621,"content":4622,"nodeType":78},{},[4623],{"data":4624,"marks":4625,"value":393,"nodeType":82},{},[],{"data":4627,"content":4628,"nodeType":87},{},[4629],{"data":4630,"marks":4631,"value":400,"nodeType":82},{},[],{"metadata":4633,"sys":4636,"fields":4641},{"tags":4634,"concepts":4635},[],[],{"space":4637,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":4642},{"url":416,"details":4643,"fileName":422,"contentType":423},{"size":418,"image":4644},{"width":420,"height":421},{"sys":4646,"fields":4649},{"id":4647,"createdAt":4648},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":4650,"slug":4651,"articleIntro":4650,"category":4652},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[4653],{"metadata":4654,"sys":4657,"fields":4664},{"tags":4655,"concepts":4656},[],[],{"space":4658,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":4660,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":4665,"metaTitle":382,"metaDescription":383,"mainTitle":4666,"subtitle":401,"heroImage":4681,"ctaButton":424,"ctaLink":425},[381],{"data":4667,"content":4668,"nodeType":74},{},[4669,4675],{"data":4670,"content":4671,"nodeType":78},{},[4672],{"data":4673,"marks":4674,"value":393,"nodeType":82},{},[],{"data":4676,"content":4677,"nodeType":87},{},[4678],{"data":4679,"marks":4680,"value":400,"nodeType":82},{},[],{"metadata":4682,"sys":4685,"fields":4690},{"tags":4683,"concepts":4684},[],[],{"space":4686,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":4691},{"url":416,"details":4692,"fileName":422,"contentType":423},{"size":418,"image":4693},{"width":420,"height":421},{"sys":4695,"fields":4698},{"id":4696,"createdAt":4697},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":4699,"slug":4700,"articleIntro":4699,"category":4701},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[4702],{"metadata":4703,"sys":4706,"fields":4713},{"tags":4704,"concepts":4705},[],[],{"space":4707,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":4709,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":4714,"metaTitle":382,"metaDescription":383,"mainTitle":4715,"subtitle":401,"heroImage":4730,"ctaButton":424,"ctaLink":425},[381],{"data":4716,"content":4717,"nodeType":74},{},[4718,4724],{"data":4719,"content":4720,"nodeType":78},{},[4721],{"data":4722,"marks":4723,"value":393,"nodeType":82},{},[],{"data":4725,"content":4726,"nodeType":87},{},[4727],{"data":4728,"marks":4729,"value":400,"nodeType":82},{},[],{"metadata":4731,"sys":4734,"fields":4739},{"tags":4732,"concepts":4733},[],[],{"space":4735,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":4740},{"url":416,"details":4741,"fileName":422,"contentType":423},{"size":418,"image":4742},{"width":420,"height":421},{"sys":4744,"fields":4747},{"id":4745,"createdAt":4746},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":4748,"slug":4749,"articleIntro":-1,"category":4750},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[4751],{"metadata":4752,"sys":4755,"fields":4762},{"tags":4753,"concepts":4754},[],[],{"space":4756,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":4758,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":4763,"metaTitle":382,"metaDescription":383,"mainTitle":4764,"subtitle":401,"heroImage":4779,"ctaButton":424,"ctaLink":425},[381],{"data":4765,"content":4766,"nodeType":74},{},[4767,4773],{"data":4768,"content":4769,"nodeType":78},{},[4770],{"data":4771,"marks":4772,"value":393,"nodeType":82},{},[],{"data":4774,"content":4775,"nodeType":87},{},[4776],{"data":4777,"marks":4778,"value":400,"nodeType":82},{},[],{"metadata":4780,"sys":4783,"fields":4788},{"tags":4781,"concepts":4782},[],[],{"space":4784,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":4789},{"url":416,"details":4790,"fileName":422,"contentType":423},{"size":418,"image":4791},{"width":420,"height":421},{"sys":4793,"fields":4796},{"id":4794,"createdAt":4795},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":4797,"slug":4798,"articleIntro":4797,"category":4799},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[4800],{"metadata":4801,"sys":4804,"fields":4811},{"tags":4802,"concepts":4803},[],[],{"space":4805,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":4807,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":4812,"metaTitle":382,"metaDescription":383,"mainTitle":4813,"subtitle":401,"heroImage":4828,"ctaButton":424,"ctaLink":425},[381],{"data":4814,"content":4815,"nodeType":74},{},[4816,4822],{"data":4817,"content":4818,"nodeType":78},{},[4819],{"data":4820,"marks":4821,"value":393,"nodeType":82},{},[],{"data":4823,"content":4824,"nodeType":87},{},[4825],{"data":4826,"marks":4827,"value":400,"nodeType":82},{},[],{"metadata":4829,"sys":4832,"fields":4837},{"tags":4830,"concepts":4831},[],[],{"space":4833,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":4838},{"url":416,"details":4839,"fileName":422,"contentType":423},{"size":418,"image":4840},{"width":420,"height":421},{"sys":4842,"fields":4845},{"id":4843,"createdAt":4844},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":4846,"slug":4847,"articleIntro":-1,"category":4848},"Compte 628 - Divers","compte-628-divers",[4849],{"metadata":4850,"sys":4853,"fields":4860},{"tags":4851,"concepts":4852},[],[],{"space":4854,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":4856,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":4861,"metaTitle":382,"metaDescription":383,"mainTitle":4862,"subtitle":401,"heroImage":4877,"ctaButton":424,"ctaLink":425},[381],{"data":4863,"content":4864,"nodeType":74},{},[4865,4871],{"data":4866,"content":4867,"nodeType":78},{},[4868],{"data":4869,"marks":4870,"value":393,"nodeType":82},{},[],{"data":4872,"content":4873,"nodeType":87},{},[4874],{"data":4875,"marks":4876,"value":400,"nodeType":82},{},[],{"metadata":4878,"sys":4881,"fields":4886},{"tags":4879,"concepts":4880},[],[],{"space":4882,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":4887},{"url":416,"details":4888,"fileName":422,"contentType":423},{"size":418,"image":4889},{"width":420,"height":421},{"sys":4891,"fields":4894},{"id":4892,"createdAt":4893},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":4895,"slug":4896,"articleIntro":-1,"category":4897},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[4898],{"metadata":4899,"sys":4902,"fields":4909},{"tags":4900,"concepts":4901},[],[],{"space":4903,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":4905,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":4910,"metaTitle":382,"metaDescription":383,"mainTitle":4911,"subtitle":401,"heroImage":4926,"ctaButton":424,"ctaLink":425},[381],{"data":4912,"content":4913,"nodeType":74},{},[4914,4920],{"data":4915,"content":4916,"nodeType":78},{},[4917],{"data":4918,"marks":4919,"value":393,"nodeType":82},{},[],{"data":4921,"content":4922,"nodeType":87},{},[4923],{"data":4924,"marks":4925,"value":400,"nodeType":82},{},[],{"metadata":4927,"sys":4930,"fields":4935},{"tags":4928,"concepts":4929},[],[],{"space":4931,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":4936},{"url":416,"details":4937,"fileName":422,"contentType":423},{"size":418,"image":4938},{"width":420,"height":421},{"sys":4940,"fields":4943},{"id":4941,"createdAt":4942},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":4944,"slug":4945,"articleIntro":4944,"category":4946},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[4947],{"metadata":4948,"sys":4951,"fields":4958},{"tags":4949,"concepts":4950},[],[],{"space":4952,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":4954,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":4959,"metaTitle":382,"metaDescription":383,"mainTitle":4960,"subtitle":401,"heroImage":4975,"ctaButton":424,"ctaLink":425},[381],{"data":4961,"content":4962,"nodeType":74},{},[4963,4969],{"data":4964,"content":4965,"nodeType":78},{},[4966],{"data":4967,"marks":4968,"value":393,"nodeType":82},{},[],{"data":4970,"content":4971,"nodeType":87},{},[4972],{"data":4973,"marks":4974,"value":400,"nodeType":82},{},[],{"metadata":4976,"sys":4979,"fields":4984},{"tags":4977,"concepts":4978},[],[],{"space":4980,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":4985},{"url":416,"details":4986,"fileName":422,"contentType":423},{"size":418,"image":4987},{"width":420,"height":421},{"sys":4989,"fields":4992},{"id":4990,"createdAt":4991},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":4993,"slug":4994,"articleIntro":-1,"category":4995},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[4996],{"metadata":4997,"sys":5000,"fields":5007},{"tags":4998,"concepts":4999},[],[],{"space":5001,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":5003,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":5008,"metaTitle":382,"metaDescription":383,"mainTitle":5009,"subtitle":401,"heroImage":5024,"ctaButton":424,"ctaLink":425},[381],{"data":5010,"content":5011,"nodeType":74},{},[5012,5018],{"data":5013,"content":5014,"nodeType":78},{},[5015],{"data":5016,"marks":5017,"value":393,"nodeType":82},{},[],{"data":5019,"content":5020,"nodeType":87},{},[5021],{"data":5022,"marks":5023,"value":400,"nodeType":82},{},[],{"metadata":5025,"sys":5028,"fields":5033},{"tags":5026,"concepts":5027},[],[],{"space":5029,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":5034},{"url":416,"details":5035,"fileName":422,"contentType":423},{"size":418,"image":5036},{"width":420,"height":421},{"sys":5038,"fields":5041},{"id":5039,"createdAt":5040},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":5042,"slug":5043,"articleIntro":5042,"category":5044},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[5045],{"metadata":5046,"sys":5049,"fields":5056},{"tags":5047,"concepts":5048},[],[],{"space":5050,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":5052,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":5057,"metaTitle":382,"metaDescription":383,"mainTitle":5058,"subtitle":401,"heroImage":5073,"ctaButton":424,"ctaLink":425},[381],{"data":5059,"content":5060,"nodeType":74},{},[5061,5067],{"data":5062,"content":5063,"nodeType":78},{},[5064],{"data":5065,"marks":5066,"value":393,"nodeType":82},{},[],{"data":5068,"content":5069,"nodeType":87},{},[5070],{"data":5071,"marks":5072,"value":400,"nodeType":82},{},[],{"metadata":5074,"sys":5077,"fields":5082},{"tags":5075,"concepts":5076},[],[],{"space":5078,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":5083},{"url":416,"details":5084,"fileName":422,"contentType":423},{"size":418,"image":5085},{"width":420,"height":421},{"sys":5087,"fields":5090},{"id":5088,"createdAt":5089},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":5091,"slug":5092,"articleIntro":5091,"category":5093},"426 - Personnel - Dépôts","compte-426-personnel-depots",[5094],{"metadata":5095,"sys":5098,"fields":5105},{"tags":5096,"concepts":5097},[],[],{"space":5099,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":5101,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":5106,"metaTitle":382,"metaDescription":383,"mainTitle":5107,"subtitle":401,"heroImage":5122,"ctaButton":424,"ctaLink":425},[381],{"data":5108,"content":5109,"nodeType":74},{},[5110,5116],{"data":5111,"content":5112,"nodeType":78},{},[5113],{"data":5114,"marks":5115,"value":393,"nodeType":82},{},[],{"data":5117,"content":5118,"nodeType":87},{},[5119],{"data":5120,"marks":5121,"value":400,"nodeType":82},{},[],{"metadata":5123,"sys":5126,"fields":5131},{"tags":5124,"concepts":5125},[],[],{"space":5127,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":5132},{"url":416,"details":5133,"fileName":422,"contentType":423},{"size":418,"image":5134},{"width":420,"height":421},{"sys":5136,"fields":5139},{"id":5137,"createdAt":5138},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":5140,"slug":5141,"articleIntro":5140,"category":5142},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[5143],{"metadata":5144,"sys":5147,"fields":5154},{"tags":5145,"concepts":5146},[],[],{"space":5148,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":5150,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":5155,"metaTitle":382,"metaDescription":383,"mainTitle":5156,"subtitle":401,"heroImage":5171,"ctaButton":424,"ctaLink":425},[381],{"data":5157,"content":5158,"nodeType":74},{},[5159,5165],{"data":5160,"content":5161,"nodeType":78},{},[5162],{"data":5163,"marks":5164,"value":393,"nodeType":82},{},[],{"data":5166,"content":5167,"nodeType":87},{},[5168],{"data":5169,"marks":5170,"value":400,"nodeType":82},{},[],{"metadata":5172,"sys":5175,"fields":5180},{"tags":5173,"concepts":5174},[],[],{"space":5176,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":5181},{"url":416,"details":5182,"fileName":422,"contentType":423},{"size":418,"image":5183},{"width":420,"height":421},{"sys":5185,"fields":5188},{"id":5186,"createdAt":5187},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":5189,"slug":5190,"articleIntro":5189,"category":5191},"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",[5192],{"metadata":5193,"sys":5196,"fields":5203},{"tags":5194,"concepts":5195},[],[],{"space":5197,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":5199,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":5204,"metaTitle":382,"metaDescription":383,"mainTitle":5205,"subtitle":401,"heroImage":5220,"ctaButton":424,"ctaLink":425},[381],{"data":5206,"content":5207,"nodeType":74},{},[5208,5214],{"data":5209,"content":5210,"nodeType":78},{},[5211],{"data":5212,"marks":5213,"value":393,"nodeType":82},{},[],{"data":5215,"content":5216,"nodeType":87},{},[5217],{"data":5218,"marks":5219,"value":400,"nodeType":82},{},[],{"metadata":5221,"sys":5224,"fields":5229},{"tags":5222,"concepts":5223},[],[],{"space":5225,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":5230},{"url":416,"details":5231,"fileName":422,"contentType":423},{"size":418,"image":5232},{"width":420,"height":421},{"sys":5234,"fields":5237},{"id":5235,"createdAt":5236},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":5238,"slug":5239,"articleIntro":5238,"category":5240},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[5241],{"metadata":5242,"sys":5245,"fields":5252},{"tags":5243,"concepts":5244},[],[],{"space":5246,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":5248,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":5253,"metaTitle":382,"metaDescription":383,"mainTitle":5254,"subtitle":401,"heroImage":5269,"ctaButton":424,"ctaLink":425},[381],{"data":5255,"content":5256,"nodeType":74},{},[5257,5263],{"data":5258,"content":5259,"nodeType":78},{},[5260],{"data":5261,"marks":5262,"value":393,"nodeType":82},{},[],{"data":5264,"content":5265,"nodeType":87},{},[5266],{"data":5267,"marks":5268,"value":400,"nodeType":82},{},[],{"metadata":5270,"sys":5273,"fields":5278},{"tags":5271,"concepts":5272},[],[],{"space":5274,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":5279},{"url":416,"details":5280,"fileName":422,"contentType":423},{"size":418,"image":5281},{"width":420,"height":421},{"sys":5283,"fields":5286},{"id":5284,"createdAt":5285},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":5287,"slug":5288,"articleIntro":-1,"category":5289},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[5290],{"metadata":5291,"sys":5294,"fields":5301},{"tags":5292,"concepts":5293},[],[],{"space":5295,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":5297,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":5302,"metaTitle":382,"metaDescription":383,"mainTitle":5303,"subtitle":401,"heroImage":5318,"ctaButton":424,"ctaLink":425},[381],{"data":5304,"content":5305,"nodeType":74},{},[5306,5312],{"data":5307,"content":5308,"nodeType":78},{},[5309],{"data":5310,"marks":5311,"value":393,"nodeType":82},{},[],{"data":5313,"content":5314,"nodeType":87},{},[5315],{"data":5316,"marks":5317,"value":400,"nodeType":82},{},[],{"metadata":5319,"sys":5322,"fields":5327},{"tags":5320,"concepts":5321},[],[],{"space":5323,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":5328},{"url":416,"details":5329,"fileName":422,"contentType":423},{"size":418,"image":5330},{"width":420,"height":421},{"sys":5332,"fields":5335},{"id":5333,"createdAt":5334},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":5336,"slug":5337,"articleIntro":-1,"category":5338},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[5339],{"metadata":5340,"sys":5343,"fields":5350},{"tags":5341,"concepts":5342},[],[],{"space":5344,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":5346,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":5351,"metaTitle":382,"metaDescription":383,"mainTitle":5352,"subtitle":401,"heroImage":5367,"ctaButton":424,"ctaLink":425},[381],{"data":5353,"content":5354,"nodeType":74},{},[5355,5361],{"data":5356,"content":5357,"nodeType":78},{},[5358],{"data":5359,"marks":5360,"value":393,"nodeType":82},{},[],{"data":5362,"content":5363,"nodeType":87},{},[5364],{"data":5365,"marks":5366,"value":400,"nodeType":82},{},[],{"metadata":5368,"sys":5371,"fields":5376},{"tags":5369,"concepts":5370},[],[],{"space":5372,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":5377},{"url":416,"details":5378,"fileName":422,"contentType":423},{"size":418,"image":5379},{"width":420,"height":421},{"sys":5381,"fields":5384},{"id":5382,"createdAt":5383},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":5385,"slug":5386,"articleIntro":5385,"category":5387},"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",[5388],{"metadata":5389,"sys":5392,"fields":5399},{"tags":5390,"concepts":5391},[],[],{"space":5393,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":5395,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":5400,"metaTitle":382,"metaDescription":383,"mainTitle":5401,"subtitle":401,"heroImage":5416,"ctaButton":424,"ctaLink":425},[381],{"data":5402,"content":5403,"nodeType":74},{},[5404,5410],{"data":5405,"content":5406,"nodeType":78},{},[5407],{"data":5408,"marks":5409,"value":393,"nodeType":82},{},[],{"data":5411,"content":5412,"nodeType":87},{},[5413],{"data":5414,"marks":5415,"value":400,"nodeType":82},{},[],{"metadata":5417,"sys":5420,"fields":5425},{"tags":5418,"concepts":5419},[],[],{"space":5421,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":5426},{"url":416,"details":5427,"fileName":422,"contentType":423},{"size":418,"image":5428},{"width":420,"height":421},{"sys":5430,"fields":5433},{"id":5431,"createdAt":5432},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":5434,"slug":5435,"articleIntro":5434,"category":5436},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[5437],{"metadata":5438,"sys":5441,"fields":5448},{"tags":5439,"concepts":5440},[],[],{"space":5442,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":5444,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":5449,"metaTitle":382,"metaDescription":383,"mainTitle":5450,"subtitle":401,"heroImage":5465,"ctaButton":424,"ctaLink":425},[381],{"data":5451,"content":5452,"nodeType":74},{},[5453,5459],{"data":5454,"content":5455,"nodeType":78},{},[5456],{"data":5457,"marks":5458,"value":393,"nodeType":82},{},[],{"data":5460,"content":5461,"nodeType":87},{},[5462],{"data":5463,"marks":5464,"value":400,"nodeType":82},{},[],{"metadata":5466,"sys":5469,"fields":5474},{"tags":5467,"concepts":5468},[],[],{"space":5470,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":5475},{"url":416,"details":5476,"fileName":422,"contentType":423},{"size":418,"image":5477},{"width":420,"height":421},{"sys":5479,"fields":5482},{"id":5480,"createdAt":5481},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":5483,"slug":5484,"articleIntro":-1,"category":5485},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[5486],{"metadata":5487,"sys":5490,"fields":5497},{"tags":5488,"concepts":5489},[],[],{"space":5491,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":5493,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":5498,"metaTitle":382,"metaDescription":383,"mainTitle":5499,"subtitle":401,"heroImage":5514,"ctaButton":424,"ctaLink":425},[381],{"data":5500,"content":5501,"nodeType":74},{},[5502,5508],{"data":5503,"content":5504,"nodeType":78},{},[5505],{"data":5506,"marks":5507,"value":393,"nodeType":82},{},[],{"data":5509,"content":5510,"nodeType":87},{},[5511],{"data":5512,"marks":5513,"value":400,"nodeType":82},{},[],{"metadata":5515,"sys":5518,"fields":5523},{"tags":5516,"concepts":5517},[],[],{"space":5519,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":5524},{"url":416,"details":5525,"fileName":422,"contentType":423},{"size":418,"image":5526},{"width":420,"height":421},{"sys":5528,"fields":5531},{"id":5529,"createdAt":5530},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":5532,"slug":5533,"articleIntro":5532,"category":5534},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[5535],{"metadata":5536,"sys":5539,"fields":5546},{"tags":5537,"concepts":5538},[],[],{"space":5540,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":5542,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":5547,"metaTitle":382,"metaDescription":383,"mainTitle":5548,"subtitle":401,"heroImage":5563,"ctaButton":424,"ctaLink":425},[381],{"data":5549,"content":5550,"nodeType":74},{},[5551,5557],{"data":5552,"content":5553,"nodeType":78},{},[5554],{"data":5555,"marks":5556,"value":393,"nodeType":82},{},[],{"data":5558,"content":5559,"nodeType":87},{},[5560],{"data":5561,"marks":5562,"value":400,"nodeType":82},{},[],{"metadata":5564,"sys":5567,"fields":5572},{"tags":5565,"concepts":5566},[],[],{"space":5568,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":5573},{"url":416,"details":5574,"fileName":422,"contentType":423},{"size":418,"image":5575},{"width":420,"height":421},{"sys":5577,"fields":5580},{"id":5578,"createdAt":5579},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":5581,"slug":5582,"articleIntro":-1,"category":5583},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[5584],{"metadata":5585,"sys":5588,"fields":5595},{"tags":5586,"concepts":5587},[],[],{"space":5589,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":5591,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":5596,"metaTitle":382,"metaDescription":383,"mainTitle":5597,"subtitle":401,"heroImage":5612,"ctaButton":424,"ctaLink":425},[381],{"data":5598,"content":5599,"nodeType":74},{},[5600,5606],{"data":5601,"content":5602,"nodeType":78},{},[5603],{"data":5604,"marks":5605,"value":393,"nodeType":82},{},[],{"data":5607,"content":5608,"nodeType":87},{},[5609],{"data":5610,"marks":5611,"value":400,"nodeType":82},{},[],{"metadata":5613,"sys":5616,"fields":5621},{"tags":5614,"concepts":5615},[],[],{"space":5617,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":5622},{"url":416,"details":5623,"fileName":422,"contentType":423},{"size":418,"image":5624},{"width":420,"height":421},{"sys":5626,"fields":5629},{"id":5627,"createdAt":5628},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":5630,"slug":5631,"articleIntro":5632,"category":5633},"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",[5634],{"metadata":5635,"sys":5638,"fields":5645},{"tags":5636,"concepts":5637},[],[],{"space":5639,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":5641,"publishedVersion":372,"revision":62,"contentType":5643,"locale":29},{"sys":5640},{"type":12,"linkType":13,"id":14},{"sys":5642},{"id":21,"type":12,"linkType":22},{"sys":5644},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":5646,"metaTitle":382,"metaDescription":383,"mainTitle":5647,"subtitle":401,"heroImage":5662,"ctaButton":424,"ctaLink":425},[381],{"data":5648,"content":5649,"nodeType":74},{},[5650,5656],{"data":5651,"content":5652,"nodeType":78},{},[5653],{"data":5654,"marks":5655,"value":393,"nodeType":82},{},[],{"data":5657,"content":5658,"nodeType":87},{},[5659],{"data":5660,"marks":5661,"value":400,"nodeType":82},{},[],{"metadata":5663,"sys":5666,"fields":5671},{"tags":5664,"concepts":5665},[],[],{"space":5667,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":5669,"publishedVersion":62,"revision":44,"locale":29},{"sys":5668},{"type":12,"linkType":13,"id":14},{"sys":5670},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":5672},{"url":416,"details":5673,"fileName":422,"contentType":423},{"size":418,"image":5674},{"width":420,"height":421},{"sys":5676,"fields":5679},{"id":5677,"createdAt":5678},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":5680,"slug":5681,"articleIntro":-1,"category":5682},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[5683],{"metadata":5684,"sys":5687,"fields":5694},{"tags":5685,"concepts":5686},[],[],{"space":5688,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":5690,"publishedVersion":372,"revision":62,"contentType":5692,"locale":29},{"sys":5689},{"type":12,"linkType":13,"id":14},{"sys":5691},{"id":21,"type":12,"linkType":22},{"sys":5693},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":5695,"metaTitle":382,"metaDescription":383,"mainTitle":5696,"subtitle":401,"heroImage":5711,"ctaButton":424,"ctaLink":425},[381],{"data":5697,"content":5698,"nodeType":74},{},[5699,5705],{"data":5700,"content":5701,"nodeType":78},{},[5702],{"data":5703,"marks":5704,"value":393,"nodeType":82},{},[],{"data":5706,"content":5707,"nodeType":87},{},[5708],{"data":5709,"marks":5710,"value":400,"nodeType":82},{},[],{"metadata":5712,"sys":5715,"fields":5720},{"tags":5713,"concepts":5714},[],[],{"space":5716,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":5718,"publishedVersion":62,"revision":44,"locale":29},{"sys":5717},{"type":12,"linkType":13,"id":14},{"sys":5719},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":5721},{"url":416,"details":5722,"fileName":422,"contentType":423},{"size":418,"image":5723},{"width":420,"height":421},{"sys":5725,"fields":5728},{"id":5726,"createdAt":5727},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":5729,"slug":5730,"articleIntro":5729,"category":5731},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[5732],{"metadata":5733,"sys":5736,"fields":5743},{"tags":5734,"concepts":5735},[],[],{"space":5737,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":5739,"publishedVersion":372,"revision":62,"contentType":5741,"locale":29},{"sys":5738},{"type":12,"linkType":13,"id":14},{"sys":5740},{"id":21,"type":12,"linkType":22},{"sys":5742},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":5744,"metaTitle":382,"metaDescription":383,"mainTitle":5745,"subtitle":401,"heroImage":5760,"ctaButton":424,"ctaLink":425},[381],{"data":5746,"content":5747,"nodeType":74},{},[5748,5754],{"data":5749,"content":5750,"nodeType":78},{},[5751],{"data":5752,"marks":5753,"value":393,"nodeType":82},{},[],{"data":5755,"content":5756,"nodeType":87},{},[5757],{"data":5758,"marks":5759,"value":400,"nodeType":82},{},[],{"metadata":5761,"sys":5764,"fields":5769},{"tags":5762,"concepts":5763},[],[],{"space":5765,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":5767,"publishedVersion":62,"revision":44,"locale":29},{"sys":5766},{"type":12,"linkType":13,"id":14},{"sys":5768},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":5770},{"url":416,"details":5771,"fileName":422,"contentType":423},{"size":418,"image":5772},{"width":420,"height":421},{"sys":5774,"fields":5777},{"id":5775,"createdAt":5776},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":5778,"slug":5779,"articleIntro":5778,"category":5780},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[5781],{"metadata":5782,"sys":5785,"fields":5792},{"tags":5783,"concepts":5784},[],[],{"space":5786,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":5788,"publishedVersion":372,"revision":62,"contentType":5790,"locale":29},{"sys":5787},{"type":12,"linkType":13,"id":14},{"sys":5789},{"id":21,"type":12,"linkType":22},{"sys":5791},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":5793,"metaTitle":382,"metaDescription":383,"mainTitle":5794,"subtitle":401,"heroImage":5809,"ctaButton":424,"ctaLink":425},[381],{"data":5795,"content":5796,"nodeType":74},{},[5797,5803],{"data":5798,"content":5799,"nodeType":78},{},[5800],{"data":5801,"marks":5802,"value":393,"nodeType":82},{},[],{"data":5804,"content":5805,"nodeType":87},{},[5806],{"data":5807,"marks":5808,"value":400,"nodeType":82},{},[],{"metadata":5810,"sys":5813,"fields":5818},{"tags":5811,"concepts":5812},[],[],{"space":5814,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":5816,"publishedVersion":62,"revision":44,"locale":29},{"sys":5815},{"type":12,"linkType":13,"id":14},{"sys":5817},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":5819},{"url":416,"details":5820,"fileName":422,"contentType":423},{"size":418,"image":5821},{"width":420,"height":421},{"sys":5823,"fields":5826},{"id":5824,"createdAt":5825},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":5827,"slug":5828,"articleIntro":-1,"category":5829},"Compte 66 - Charges financières","compte-66-charges-financieres",[5830],{"metadata":5831,"sys":5834,"fields":5841},{"tags":5832,"concepts":5833},[],[],{"space":5835,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":5837,"publishedVersion":372,"revision":62,"contentType":5839,"locale":29},{"sys":5836},{"type":12,"linkType":13,"id":14},{"sys":5838},{"id":21,"type":12,"linkType":22},{"sys":5840},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":5842,"metaTitle":382,"metaDescription":383,"mainTitle":5843,"subtitle":401,"heroImage":5858,"ctaButton":424,"ctaLink":425},[381],{"data":5844,"content":5845,"nodeType":74},{},[5846,5852],{"data":5847,"content":5848,"nodeType":78},{},[5849],{"data":5850,"marks":5851,"value":393,"nodeType":82},{},[],{"data":5853,"content":5854,"nodeType":87},{},[5855],{"data":5856,"marks":5857,"value":400,"nodeType":82},{},[],{"metadata":5859,"sys":5862,"fields":5867},{"tags":5860,"concepts":5861},[],[],{"space":5863,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":5865,"publishedVersion":62,"revision":44,"locale":29},{"sys":5864},{"type":12,"linkType":13,"id":14},{"sys":5866},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":5868},{"url":416,"details":5869,"fileName":422,"contentType":423},{"size":418,"image":5870},{"width":420,"height":421},{"sys":5872,"fields":5875},{"id":5873,"createdAt":5874},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":5876,"slug":5877,"articleIntro":5876,"category":5878},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[5879],{"metadata":5880,"sys":5883,"fields":5890},{"tags":5881,"concepts":5882},[],[],{"space":5884,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":5886,"publishedVersion":372,"revision":62,"contentType":5888,"locale":29},{"sys":5885},{"type":12,"linkType":13,"id":14},{"sys":5887},{"id":21,"type":12,"linkType":22},{"sys":5889},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":5891,"metaTitle":382,"metaDescription":383,"mainTitle":5892,"subtitle":401,"heroImage":5907,"ctaButton":424,"ctaLink":425},[381],{"data":5893,"content":5894,"nodeType":74},{},[5895,5901],{"data":5896,"content":5897,"nodeType":78},{},[5898],{"data":5899,"marks":5900,"value":393,"nodeType":82},{},[],{"data":5902,"content":5903,"nodeType":87},{},[5904],{"data":5905,"marks":5906,"value":400,"nodeType":82},{},[],{"metadata":5908,"sys":5911,"fields":5916},{"tags":5909,"concepts":5910},[],[],{"space":5912,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":5914,"publishedVersion":62,"revision":44,"locale":29},{"sys":5913},{"type":12,"linkType":13,"id":14},{"sys":5915},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":5917},{"url":416,"details":5918,"fileName":422,"contentType":423},{"size":418,"image":5919},{"width":420,"height":421},{"sys":5921,"fields":5924},{"id":5922,"createdAt":5923},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":5925,"slug":5926,"articleIntro":5925,"category":5927},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[5928],{"metadata":5929,"sys":5932,"fields":5939},{"tags":5930,"concepts":5931},[],[],{"space":5933,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":5935,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":5940,"metaTitle":382,"metaDescription":383,"mainTitle":5941,"subtitle":401,"heroImage":5956,"ctaButton":424,"ctaLink":425},[381],{"data":5942,"content":5943,"nodeType":74},{},[5944,5950],{"data":5945,"content":5946,"nodeType":78},{},[5947],{"data":5948,"marks":5949,"value":393,"nodeType":82},{},[],{"data":5951,"content":5952,"nodeType":87},{},[5953],{"data":5954,"marks":5955,"value":400,"nodeType":82},{},[],{"metadata":5957,"sys":5960,"fields":5965},{"tags":5958,"concepts":5959},[],[],{"space":5961,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":5966},{"url":416,"details":5967,"fileName":422,"contentType":423},{"size":418,"image":5968},{"width":420,"height":421},{"sys":5970,"fields":5973},{"id":5971,"createdAt":5972},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":5974,"slug":5975,"articleIntro":5974,"category":5976},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[5977],{"metadata":5978,"sys":5981,"fields":5988},{"tags":5979,"concepts":5980},[],[],{"space":5982,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":5984,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":5989,"metaTitle":382,"metaDescription":383,"mainTitle":5990,"subtitle":401,"heroImage":6005,"ctaButton":424,"ctaLink":425},[381],{"data":5991,"content":5992,"nodeType":74},{},[5993,5999],{"data":5994,"content":5995,"nodeType":78},{},[5996],{"data":5997,"marks":5998,"value":393,"nodeType":82},{},[],{"data":6000,"content":6001,"nodeType":87},{},[6002],{"data":6003,"marks":6004,"value":400,"nodeType":82},{},[],{"metadata":6006,"sys":6009,"fields":6014},{"tags":6007,"concepts":6008},[],[],{"space":6010,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":6015},{"url":416,"details":6016,"fileName":422,"contentType":423},{"size":418,"image":6017},{"width":420,"height":421},{"sys":6019,"fields":6022},{"id":6020,"createdAt":6021},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":6023,"slug":6024,"articleIntro":6023,"category":6025},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[6026],{"metadata":6027,"sys":6030,"fields":6037},{"tags":6028,"concepts":6029},[],[],{"space":6031,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":6033,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":6038,"metaTitle":382,"metaDescription":383,"mainTitle":6039,"subtitle":401,"heroImage":6054,"ctaButton":424,"ctaLink":425},[381],{"data":6040,"content":6041,"nodeType":74},{},[6042,6048],{"data":6043,"content":6044,"nodeType":78},{},[6045],{"data":6046,"marks":6047,"value":393,"nodeType":82},{},[],{"data":6049,"content":6050,"nodeType":87},{},[6051],{"data":6052,"marks":6053,"value":400,"nodeType":82},{},[],{"metadata":6055,"sys":6058,"fields":6063},{"tags":6056,"concepts":6057},[],[],{"space":6059,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":6064},{"url":416,"details":6065,"fileName":422,"contentType":423},{"size":418,"image":6066},{"width":420,"height":421},{"sys":6068,"fields":6071},{"id":6069,"createdAt":6070},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":6072,"slug":6073,"articleIntro":-1,"category":6074},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[6075],{"metadata":6076,"sys":6079,"fields":6086},{"tags":6077,"concepts":6078},[],[],{"space":6080,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":6082,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":6087,"metaTitle":382,"metaDescription":383,"mainTitle":6088,"subtitle":401,"heroImage":6103,"ctaButton":424,"ctaLink":425},[381],{"data":6089,"content":6090,"nodeType":74},{},[6091,6097],{"data":6092,"content":6093,"nodeType":78},{},[6094],{"data":6095,"marks":6096,"value":393,"nodeType":82},{},[],{"data":6098,"content":6099,"nodeType":87},{},[6100],{"data":6101,"marks":6102,"value":400,"nodeType":82},{},[],{"metadata":6104,"sys":6107,"fields":6112},{"tags":6105,"concepts":6106},[],[],{"space":6108,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":6113},{"url":416,"details":6114,"fileName":422,"contentType":423},{"size":418,"image":6115},{"width":420,"height":421},{"sys":6117,"fields":6120},{"id":6118,"createdAt":6119},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":6121,"slug":6122,"articleIntro":6121,"category":6123},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[6124],{"metadata":6125,"sys":6128,"fields":6135},{"tags":6126,"concepts":6127},[],[],{"space":6129,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":6131,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":6136,"metaTitle":382,"metaDescription":383,"mainTitle":6137,"subtitle":401,"heroImage":6152,"ctaButton":424,"ctaLink":425},[381],{"data":6138,"content":6139,"nodeType":74},{},[6140,6146],{"data":6141,"content":6142,"nodeType":78},{},[6143],{"data":6144,"marks":6145,"value":393,"nodeType":82},{},[],{"data":6147,"content":6148,"nodeType":87},{},[6149],{"data":6150,"marks":6151,"value":400,"nodeType":82},{},[],{"metadata":6153,"sys":6156,"fields":6161},{"tags":6154,"concepts":6155},[],[],{"space":6157,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":6162},{"url":416,"details":6163,"fileName":422,"contentType":423},{"size":418,"image":6164},{"width":420,"height":421},{"sys":6166,"fields":6169},{"id":6167,"createdAt":6168},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":6170,"slug":6171,"articleIntro":6170,"category":6172},"Compte 60 - Achats","compte-60-achats",[6173],{"metadata":6174,"sys":6177,"fields":6184},{"tags":6175,"concepts":6176},[],[],{"space":6178,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":6180,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":6185,"metaTitle":382,"metaDescription":383,"mainTitle":6186,"subtitle":401,"heroImage":6201,"ctaButton":424,"ctaLink":425},[381],{"data":6187,"content":6188,"nodeType":74},{},[6189,6195],{"data":6190,"content":6191,"nodeType":78},{},[6192],{"data":6193,"marks":6194,"value":393,"nodeType":82},{},[],{"data":6196,"content":6197,"nodeType":87},{},[6198],{"data":6199,"marks":6200,"value":400,"nodeType":82},{},[],{"metadata":6202,"sys":6205,"fields":6210},{"tags":6203,"concepts":6204},[],[],{"space":6206,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":6211},{"url":416,"details":6212,"fileName":422,"contentType":423},{"size":418,"image":6213},{"width":420,"height":421},{"sys":6215,"fields":6218},{"id":6216,"createdAt":6217},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":6219,"slug":6220,"articleIntro":6219,"category":6221},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[6222],{"metadata":6223,"sys":6226,"fields":6233},{"tags":6224,"concepts":6225},[],[],{"space":6227,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":6229,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":6234,"metaTitle":382,"metaDescription":383,"mainTitle":6235,"subtitle":401,"heroImage":6250,"ctaButton":424,"ctaLink":425},[381],{"data":6236,"content":6237,"nodeType":74},{},[6238,6244],{"data":6239,"content":6240,"nodeType":78},{},[6241],{"data":6242,"marks":6243,"value":393,"nodeType":82},{},[],{"data":6245,"content":6246,"nodeType":87},{},[6247],{"data":6248,"marks":6249,"value":400,"nodeType":82},{},[],{"metadata":6251,"sys":6254,"fields":6259},{"tags":6252,"concepts":6253},[],[],{"space":6255,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":6260},{"url":416,"details":6261,"fileName":422,"contentType":423},{"size":418,"image":6262},{"width":420,"height":421},{"sys":6264,"fields":6267},{"id":6265,"createdAt":6266},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":6268,"slug":6269,"articleIntro":6268,"category":6270},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[6271],{"metadata":6272,"sys":6275,"fields":6282},{"tags":6273,"concepts":6274},[],[],{"space":6276,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":6278,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":6283,"metaTitle":382,"metaDescription":383,"mainTitle":6284,"subtitle":401,"heroImage":6299,"ctaButton":424,"ctaLink":425},[381],{"data":6285,"content":6286,"nodeType":74},{},[6287,6293],{"data":6288,"content":6289,"nodeType":78},{},[6290],{"data":6291,"marks":6292,"value":393,"nodeType":82},{},[],{"data":6294,"content":6295,"nodeType":87},{},[6296],{"data":6297,"marks":6298,"value":400,"nodeType":82},{},[],{"metadata":6300,"sys":6303,"fields":6308},{"tags":6301,"concepts":6302},[],[],{"space":6304,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":6309},{"url":416,"details":6310,"fileName":422,"contentType":423},{"size":418,"image":6311},{"width":420,"height":421},{"sys":6313,"fields":6316},{"id":6314,"createdAt":6315},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":6317,"slug":6318,"articleIntro":6317,"category":6319},"2768 - Intérêts courus","compte-2768-interets-courus",[6320],{"metadata":6321,"sys":6324,"fields":6331},{"tags":6322,"concepts":6323},[],[],{"space":6325,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":6327,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":6332,"metaTitle":382,"metaDescription":383,"mainTitle":6333,"subtitle":401,"heroImage":6348,"ctaButton":424,"ctaLink":425},[381],{"data":6334,"content":6335,"nodeType":74},{},[6336,6342],{"data":6337,"content":6338,"nodeType":78},{},[6339],{"data":6340,"marks":6341,"value":393,"nodeType":82},{},[],{"data":6343,"content":6344,"nodeType":87},{},[6345],{"data":6346,"marks":6347,"value":400,"nodeType":82},{},[],{"metadata":6349,"sys":6352,"fields":6357},{"tags":6350,"concepts":6351},[],[],{"space":6353,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":6358},{"url":416,"details":6359,"fileName":422,"contentType":423},{"size":418,"image":6360},{"width":420,"height":421},{"sys":6362,"fields":6365},{"id":6363,"createdAt":6364},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":6366,"slug":6367,"articleIntro":6366,"category":6368},"Compte 2184 - Mobilier","compte-2184-mobilier",[6369],{"metadata":6370,"sys":6373,"fields":6380},{"tags":6371,"concepts":6372},[],[],{"space":6374,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":6376,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":6381,"metaTitle":382,"metaDescription":383,"mainTitle":6382,"subtitle":401,"heroImage":6397,"ctaButton":424,"ctaLink":425},[381],{"data":6383,"content":6384,"nodeType":74},{},[6385,6391],{"data":6386,"content":6387,"nodeType":78},{},[6388],{"data":6389,"marks":6390,"value":393,"nodeType":82},{},[],{"data":6392,"content":6393,"nodeType":87},{},[6394],{"data":6395,"marks":6396,"value":400,"nodeType":82},{},[],{"metadata":6398,"sys":6401,"fields":6406},{"tags":6399,"concepts":6400},[],[],{"space":6402,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":6407},{"url":416,"details":6408,"fileName":422,"contentType":423},{"size":418,"image":6409},{"width":420,"height":421},{"sys":6411,"fields":6414},{"id":6412,"createdAt":6413},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":6415,"slug":6416,"articleIntro":6415,"category":6417},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[6418],{"metadata":6419,"sys":6422,"fields":6429},{"tags":6420,"concepts":6421},[],[],{"space":6423,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":6425,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":6430,"metaTitle":382,"metaDescription":383,"mainTitle":6431,"subtitle":401,"heroImage":6446,"ctaButton":424,"ctaLink":425},[381],{"data":6432,"content":6433,"nodeType":74},{},[6434,6440],{"data":6435,"content":6436,"nodeType":78},{},[6437],{"data":6438,"marks":6439,"value":393,"nodeType":82},{},[],{"data":6441,"content":6442,"nodeType":87},{},[6443],{"data":6444,"marks":6445,"value":400,"nodeType":82},{},[],{"metadata":6447,"sys":6450,"fields":6455},{"tags":6448,"concepts":6449},[],[],{"space":6451,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":6456},{"url":416,"details":6457,"fileName":422,"contentType":423},{"size":418,"image":6458},{"width":420,"height":421},{"sys":6460,"fields":6463},{"id":6461,"createdAt":6462},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":6464,"slug":6465,"articleIntro":-1,"category":6466},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[6467],{"metadata":6468,"sys":6471,"fields":6478},{"tags":6469,"concepts":6470},[],[],{"space":6472,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":6474,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":6479,"metaTitle":382,"metaDescription":383,"mainTitle":6480,"subtitle":401,"heroImage":6495,"ctaButton":424,"ctaLink":425},[381],{"data":6481,"content":6482,"nodeType":74},{},[6483,6489],{"data":6484,"content":6485,"nodeType":78},{},[6486],{"data":6487,"marks":6488,"value":393,"nodeType":82},{},[],{"data":6490,"content":6491,"nodeType":87},{},[6492],{"data":6493,"marks":6494,"value":400,"nodeType":82},{},[],{"metadata":6496,"sys":6499,"fields":6504},{"tags":6497,"concepts":6498},[],[],{"space":6500,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":6505},{"url":416,"details":6506,"fileName":422,"contentType":423},{"size":418,"image":6507},{"width":420,"height":421},{"sys":6509,"fields":6512},{"id":6510,"createdAt":6511},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":6513,"slug":6514,"articleIntro":-1,"category":6515},"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",[6516],{"metadata":6517,"sys":6520,"fields":6527},{"tags":6518,"concepts":6519},[],[],{"space":6521,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":6523,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":6528,"metaTitle":382,"metaDescription":383,"mainTitle":6529,"subtitle":401,"heroImage":6544,"ctaButton":424,"ctaLink":425},[381],{"data":6530,"content":6531,"nodeType":74},{},[6532,6538],{"data":6533,"content":6534,"nodeType":78},{},[6535],{"data":6536,"marks":6537,"value":393,"nodeType":82},{},[],{"data":6539,"content":6540,"nodeType":87},{},[6541],{"data":6542,"marks":6543,"value":400,"nodeType":82},{},[],{"metadata":6545,"sys":6548,"fields":6553},{"tags":6546,"concepts":6547},[],[],{"space":6549,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":6554},{"url":416,"details":6555,"fileName":422,"contentType":423},{"size":418,"image":6556},{"width":420,"height":421},{"sys":6558,"fields":6561},{"id":6559,"createdAt":6560},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":6562,"slug":6563,"articleIntro":6562,"category":6564},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[6565],{"metadata":6566,"sys":6569,"fields":6576},{"tags":6567,"concepts":6568},[],[],{"space":6570,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":6572,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":6577,"metaTitle":382,"metaDescription":383,"mainTitle":6578,"subtitle":401,"heroImage":6593,"ctaButton":424,"ctaLink":425},[381],{"data":6579,"content":6580,"nodeType":74},{},[6581,6587],{"data":6582,"content":6583,"nodeType":78},{},[6584],{"data":6585,"marks":6586,"value":393,"nodeType":82},{},[],{"data":6588,"content":6589,"nodeType":87},{},[6590],{"data":6591,"marks":6592,"value":400,"nodeType":82},{},[],{"metadata":6594,"sys":6597,"fields":6602},{"tags":6595,"concepts":6596},[],[],{"space":6598,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":6603},{"url":416,"details":6604,"fileName":422,"contentType":423},{"size":418,"image":6605},{"width":420,"height":421},{"sys":6607,"fields":6610},{"id":6608,"createdAt":6609},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":6611,"slug":6612,"articleIntro":6611,"category":6613},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[6614],{"metadata":6615,"sys":6618,"fields":6625},{"tags":6616,"concepts":6617},[],[],{"space":6619,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":6621,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":6626,"metaTitle":382,"metaDescription":383,"mainTitle":6627,"subtitle":401,"heroImage":6642,"ctaButton":424,"ctaLink":425},[381],{"data":6628,"content":6629,"nodeType":74},{},[6630,6636],{"data":6631,"content":6632,"nodeType":78},{},[6633],{"data":6634,"marks":6635,"value":393,"nodeType":82},{},[],{"data":6637,"content":6638,"nodeType":87},{},[6639],{"data":6640,"marks":6641,"value":400,"nodeType":82},{},[],{"metadata":6643,"sys":6646,"fields":6651},{"tags":6644,"concepts":6645},[],[],{"space":6647,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":6652},{"url":416,"details":6653,"fileName":422,"contentType":423},{"size":418,"image":6654},{"width":420,"height":421},{"sys":6656,"fields":6659},{"id":6657,"createdAt":6658},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":6660,"slug":6661,"articleIntro":6660,"category":6662},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[6663],{"metadata":6664,"sys":6667,"fields":6674},{"tags":6665,"concepts":6666},[],[],{"space":6668,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":6670,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":6675,"metaTitle":382,"metaDescription":383,"mainTitle":6676,"subtitle":401,"heroImage":6691,"ctaButton":424,"ctaLink":425},[381],{"data":6677,"content":6678,"nodeType":74},{},[6679,6685],{"data":6680,"content":6681,"nodeType":78},{},[6682],{"data":6683,"marks":6684,"value":393,"nodeType":82},{},[],{"data":6686,"content":6687,"nodeType":87},{},[6688],{"data":6689,"marks":6690,"value":400,"nodeType":82},{},[],{"metadata":6692,"sys":6695,"fields":6700},{"tags":6693,"concepts":6694},[],[],{"space":6696,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":6701},{"url":416,"details":6702,"fileName":422,"contentType":423},{"size":418,"image":6703},{"width":420,"height":421},{"sys":6705,"fields":6708},{"id":6706,"createdAt":6707},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":6709,"slug":6710,"articleIntro":6709,"category":6711},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[6712],{"metadata":6713,"sys":6716,"fields":6723},{"tags":6714,"concepts":6715},[],[],{"space":6717,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":6719,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":6724,"metaTitle":382,"metaDescription":383,"mainTitle":6725,"subtitle":401,"heroImage":6740,"ctaButton":424,"ctaLink":425},[381],{"data":6726,"content":6727,"nodeType":74},{},[6728,6734],{"data":6729,"content":6730,"nodeType":78},{},[6731],{"data":6732,"marks":6733,"value":393,"nodeType":82},{},[],{"data":6735,"content":6736,"nodeType":87},{},[6737],{"data":6738,"marks":6739,"value":400,"nodeType":82},{},[],{"metadata":6741,"sys":6744,"fields":6749},{"tags":6742,"concepts":6743},[],[],{"space":6745,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":6750},{"url":416,"details":6751,"fileName":422,"contentType":423},{"size":418,"image":6752},{"width":420,"height":421},{"sys":6754,"fields":6757},{"id":6755,"createdAt":6756},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":6758,"slug":6759,"articleIntro":6758,"category":6760},"331 - Produits en cours","compte-331-produits-en-cours",[6761],{"metadata":6762,"sys":6765,"fields":6772},{"tags":6763,"concepts":6764},[],[],{"space":6766,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":6768,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":6773,"metaTitle":382,"metaDescription":383,"mainTitle":6774,"subtitle":401,"heroImage":6789,"ctaButton":424,"ctaLink":425},[381],{"data":6775,"content":6776,"nodeType":74},{},[6777,6783],{"data":6778,"content":6779,"nodeType":78},{},[6780],{"data":6781,"marks":6782,"value":393,"nodeType":82},{},[],{"data":6784,"content":6785,"nodeType":87},{},[6786],{"data":6787,"marks":6788,"value":400,"nodeType":82},{},[],{"metadata":6790,"sys":6793,"fields":6798},{"tags":6791,"concepts":6792},[],[],{"space":6794,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":6799},{"url":416,"details":6800,"fileName":422,"contentType":423},{"size":418,"image":6801},{"width":420,"height":421},{"sys":6803,"fields":6806},{"id":6804,"createdAt":6805},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":6807,"slug":6808,"articleIntro":-1,"category":6809},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[6810],{"metadata":6811,"sys":6814,"fields":6821},{"tags":6812,"concepts":6813},[],[],{"space":6815,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":6817,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":6822,"metaTitle":382,"metaDescription":383,"mainTitle":6823,"subtitle":401,"heroImage":6838,"ctaButton":424,"ctaLink":425},[381],{"data":6824,"content":6825,"nodeType":74},{},[6826,6832],{"data":6827,"content":6828,"nodeType":78},{},[6829],{"data":6830,"marks":6831,"value":393,"nodeType":82},{},[],{"data":6833,"content":6834,"nodeType":87},{},[6835],{"data":6836,"marks":6837,"value":400,"nodeType":82},{},[],{"metadata":6839,"sys":6842,"fields":6847},{"tags":6840,"concepts":6841},[],[],{"space":6843,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":6848},{"url":416,"details":6849,"fileName":422,"contentType":423},{"size":418,"image":6850},{"width":420,"height":421},{"sys":6852,"fields":6855},{"id":6853,"createdAt":6854},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":6856,"slug":6857,"articleIntro":6856,"category":6858},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[6859],{"metadata":6860,"sys":6863,"fields":6870},{"tags":6861,"concepts":6862},[],[],{"space":6864,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":6866,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":6871,"metaTitle":382,"metaDescription":383,"mainTitle":6872,"subtitle":401,"heroImage":6887,"ctaButton":424,"ctaLink":425},[381],{"data":6873,"content":6874,"nodeType":74},{},[6875,6881],{"data":6876,"content":6877,"nodeType":78},{},[6878],{"data":6879,"marks":6880,"value":393,"nodeType":82},{},[],{"data":6882,"content":6883,"nodeType":87},{},[6884],{"data":6885,"marks":6886,"value":400,"nodeType":82},{},[],{"metadata":6888,"sys":6891,"fields":6896},{"tags":6889,"concepts":6890},[],[],{"space":6892,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":6897},{"url":416,"details":6898,"fileName":422,"contentType":423},{"size":418,"image":6899},{"width":420,"height":421},{"sys":6901,"fields":6904},{"id":6902,"createdAt":6903},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":6905,"slug":6906,"articleIntro":6905,"category":6907},"2185 - Cheptel","compte-2185-cheptel",[6908],{"metadata":6909,"sys":6912,"fields":6919},{"tags":6910,"concepts":6911},[],[],{"space":6913,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":6915,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":6920,"metaTitle":382,"metaDescription":383,"mainTitle":6921,"subtitle":401,"heroImage":6936,"ctaButton":424,"ctaLink":425},[381],{"data":6922,"content":6923,"nodeType":74},{},[6924,6930],{"data":6925,"content":6926,"nodeType":78},{},[6927],{"data":6928,"marks":6929,"value":393,"nodeType":82},{},[],{"data":6931,"content":6932,"nodeType":87},{},[6933],{"data":6934,"marks":6935,"value":400,"nodeType":82},{},[],{"metadata":6937,"sys":6940,"fields":6945},{"tags":6938,"concepts":6939},[],[],{"space":6941,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":6946},{"url":416,"details":6947,"fileName":422,"contentType":423},{"size":418,"image":6948},{"width":420,"height":421},{"sys":6950,"fields":6953},{"id":6951,"createdAt":6952},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":6954,"slug":6955,"articleIntro":6954,"category":6956},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[6957],{"metadata":6958,"sys":6961,"fields":6968},{"tags":6959,"concepts":6960},[],[],{"space":6962,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":6964,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":6969,"metaTitle":382,"metaDescription":383,"mainTitle":6970,"subtitle":401,"heroImage":6985,"ctaButton":424,"ctaLink":425},[381],{"data":6971,"content":6972,"nodeType":74},{},[6973,6979],{"data":6974,"content":6975,"nodeType":78},{},[6976],{"data":6977,"marks":6978,"value":393,"nodeType":82},{},[],{"data":6980,"content":6981,"nodeType":87},{},[6982],{"data":6983,"marks":6984,"value":400,"nodeType":82},{},[],{"metadata":6986,"sys":6989,"fields":6994},{"tags":6987,"concepts":6988},[],[],{"space":6990,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":6995},{"url":416,"details":6996,"fileName":422,"contentType":423},{"size":418,"image":6997},{"width":420,"height":421},{"sys":6999,"fields":7002},{"id":7000,"createdAt":7001},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":7003,"slug":7004,"articleIntro":7003,"category":7005},"668 - Autres charges financières","compte-668-autres-charges-financieres",[7006],{"metadata":7007,"sys":7010,"fields":7017},{"tags":7008,"concepts":7009},[],[],{"space":7011,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":7013,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":7018,"metaTitle":382,"metaDescription":383,"mainTitle":7019,"subtitle":401,"heroImage":7034,"ctaButton":424,"ctaLink":425},[381],{"data":7020,"content":7021,"nodeType":74},{},[7022,7028],{"data":7023,"content":7024,"nodeType":78},{},[7025],{"data":7026,"marks":7027,"value":393,"nodeType":82},{},[],{"data":7029,"content":7030,"nodeType":87},{},[7031],{"data":7032,"marks":7033,"value":400,"nodeType":82},{},[],{"metadata":7035,"sys":7038,"fields":7043},{"tags":7036,"concepts":7037},[],[],{"space":7039,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":7044},{"url":416,"details":7045,"fileName":422,"contentType":423},{"size":418,"image":7046},{"width":420,"height":421},{"sys":7048,"fields":7051},{"id":7049,"createdAt":7050},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":7052,"slug":7053,"articleIntro":7052,"category":7054},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[7055],{"metadata":7056,"sys":7059,"fields":7066},{"tags":7057,"concepts":7058},[],[],{"space":7060,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":7062,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":7067,"metaTitle":382,"metaDescription":383,"mainTitle":7068,"subtitle":401,"heroImage":7083,"ctaButton":424,"ctaLink":425},[381],{"data":7069,"content":7070,"nodeType":74},{},[7071,7077],{"data":7072,"content":7073,"nodeType":78},{},[7074],{"data":7075,"marks":7076,"value":393,"nodeType":82},{},[],{"data":7078,"content":7079,"nodeType":87},{},[7080],{"data":7081,"marks":7082,"value":400,"nodeType":82},{},[],{"metadata":7084,"sys":7087,"fields":7092},{"tags":7085,"concepts":7086},[],[],{"space":7088,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":7093},{"url":416,"details":7094,"fileName":422,"contentType":423},{"size":418,"image":7095},{"width":420,"height":421},{"sys":7097,"fields":7100},{"id":7098,"createdAt":7099},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":7101,"slug":7102,"articleIntro":-1,"category":7103},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[7104],{"metadata":7105,"sys":7108,"fields":7115},{"tags":7106,"concepts":7107},[],[],{"space":7109,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":7111,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":7116,"metaTitle":382,"metaDescription":383,"mainTitle":7117,"subtitle":401,"heroImage":7132,"ctaButton":424,"ctaLink":425},[381],{"data":7118,"content":7119,"nodeType":74},{},[7120,7126],{"data":7121,"content":7122,"nodeType":78},{},[7123],{"data":7124,"marks":7125,"value":393,"nodeType":82},{},[],{"data":7127,"content":7128,"nodeType":87},{},[7129],{"data":7130,"marks":7131,"value":400,"nodeType":82},{},[],{"metadata":7133,"sys":7136,"fields":7141},{"tags":7134,"concepts":7135},[],[],{"space":7137,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":7142},{"url":416,"details":7143,"fileName":422,"contentType":423},{"size":418,"image":7144},{"width":420,"height":421},{"sys":7146,"fields":7149},{"id":7147,"createdAt":7148},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":7150,"slug":7151,"articleIntro":-1,"category":7152},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[7153],{"metadata":7154,"sys":7157,"fields":7164},{"tags":7155,"concepts":7156},[],[],{"space":7158,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":7160,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":7165,"metaTitle":382,"metaDescription":383,"mainTitle":7166,"subtitle":401,"heroImage":7181,"ctaButton":424,"ctaLink":425},[381],{"data":7167,"content":7168,"nodeType":74},{},[7169,7175],{"data":7170,"content":7171,"nodeType":78},{},[7172],{"data":7173,"marks":7174,"value":393,"nodeType":82},{},[],{"data":7176,"content":7177,"nodeType":87},{},[7178],{"data":7179,"marks":7180,"value":400,"nodeType":82},{},[],{"metadata":7182,"sys":7185,"fields":7190},{"tags":7183,"concepts":7184},[],[],{"space":7186,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":7191},{"url":416,"details":7192,"fileName":422,"contentType":423},{"size":418,"image":7193},{"width":420,"height":421},{"sys":7195,"fields":7198},{"id":7196,"createdAt":7197},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":7199,"slug":7200,"articleIntro":7199,"category":7201},"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",[7202],{"metadata":7203,"sys":7206,"fields":7213},{"tags":7204,"concepts":7205},[],[],{"space":7207,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":7209,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":7214,"metaTitle":382,"metaDescription":383,"mainTitle":7215,"subtitle":401,"heroImage":7230,"ctaButton":424,"ctaLink":425},[381],{"data":7216,"content":7217,"nodeType":74},{},[7218,7224],{"data":7219,"content":7220,"nodeType":78},{},[7221],{"data":7222,"marks":7223,"value":393,"nodeType":82},{},[],{"data":7225,"content":7226,"nodeType":87},{},[7227],{"data":7228,"marks":7229,"value":400,"nodeType":82},{},[],{"metadata":7231,"sys":7234,"fields":7239},{"tags":7232,"concepts":7233},[],[],{"space":7235,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":7240},{"url":416,"details":7241,"fileName":422,"contentType":423},{"size":418,"image":7242},{"width":420,"height":421},{"sys":7244,"fields":7247},{"id":7245,"createdAt":7246},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":7248,"slug":7249,"articleIntro":7248,"category":7250},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[7251],{"metadata":7252,"sys":7255,"fields":7262},{"tags":7253,"concepts":7254},[],[],{"space":7256,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":7258,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":7263,"metaTitle":382,"metaDescription":383,"mainTitle":7264,"subtitle":401,"heroImage":7279,"ctaButton":424,"ctaLink":425},[381],{"data":7265,"content":7266,"nodeType":74},{},[7267,7273],{"data":7268,"content":7269,"nodeType":78},{},[7270],{"data":7271,"marks":7272,"value":393,"nodeType":82},{},[],{"data":7274,"content":7275,"nodeType":87},{},[7276],{"data":7277,"marks":7278,"value":400,"nodeType":82},{},[],{"metadata":7280,"sys":7283,"fields":7288},{"tags":7281,"concepts":7282},[],[],{"space":7284,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":7289},{"url":416,"details":7290,"fileName":422,"contentType":423},{"size":418,"image":7291},{"width":420,"height":421},{"sys":7293,"fields":7296},{"id":7294,"createdAt":7295},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":7297,"slug":7298,"articleIntro":-1,"category":7299},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[7300],{"metadata":7301,"sys":7304,"fields":7311},{"tags":7302,"concepts":7303},[],[],{"space":7305,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":7307,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":7312,"metaTitle":382,"metaDescription":383,"mainTitle":7313,"subtitle":401,"heroImage":7328,"ctaButton":424,"ctaLink":425},[381],{"data":7314,"content":7315,"nodeType":74},{},[7316,7322],{"data":7317,"content":7318,"nodeType":78},{},[7319],{"data":7320,"marks":7321,"value":393,"nodeType":82},{},[],{"data":7323,"content":7324,"nodeType":87},{},[7325],{"data":7326,"marks":7327,"value":400,"nodeType":82},{},[],{"metadata":7329,"sys":7332,"fields":7337},{"tags":7330,"concepts":7331},[],[],{"space":7333,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":7338},{"url":416,"details":7339,"fileName":422,"contentType":423},{"size":418,"image":7340},{"width":420,"height":421},{"sys":7342,"fields":7345},{"id":7343,"createdAt":7344},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":7346,"slug":7347,"articleIntro":-1,"category":7348},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[7349],{"metadata":7350,"sys":7353,"fields":7360},{"tags":7351,"concepts":7352},[],[],{"space":7354,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":7356,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":7361,"metaTitle":382,"metaDescription":383,"mainTitle":7362,"subtitle":401,"heroImage":7377,"ctaButton":424,"ctaLink":425},[381],{"data":7363,"content":7364,"nodeType":74},{},[7365,7371],{"data":7366,"content":7367,"nodeType":78},{},[7368],{"data":7369,"marks":7370,"value":393,"nodeType":82},{},[],{"data":7372,"content":7373,"nodeType":87},{},[7374],{"data":7375,"marks":7376,"value":400,"nodeType":82},{},[],{"metadata":7378,"sys":7381,"fields":7386},{"tags":7379,"concepts":7380},[],[],{"space":7382,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":7387},{"url":416,"details":7388,"fileName":422,"contentType":423},{"size":418,"image":7389},{"width":420,"height":421},{"sys":7391,"fields":7394},{"id":7392,"createdAt":7393},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":7395,"slug":7396,"articleIntro":7395,"category":7397},"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",[7398],{"metadata":7399,"sys":7402,"fields":7409},{"tags":7400,"concepts":7401},[],[],{"space":7403,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":7405,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":7410,"metaTitle":382,"metaDescription":383,"mainTitle":7411,"subtitle":401,"heroImage":7426,"ctaButton":424,"ctaLink":425},[381],{"data":7412,"content":7413,"nodeType":74},{},[7414,7420],{"data":7415,"content":7416,"nodeType":78},{},[7417],{"data":7418,"marks":7419,"value":393,"nodeType":82},{},[],{"data":7421,"content":7422,"nodeType":87},{},[7423],{"data":7424,"marks":7425,"value":400,"nodeType":82},{},[],{"metadata":7427,"sys":7430,"fields":7435},{"tags":7428,"concepts":7429},[],[],{"space":7431,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":7436},{"url":416,"details":7437,"fileName":422,"contentType":423},{"size":418,"image":7438},{"width":420,"height":421},{"sys":7440,"fields":7443},{"id":7441,"createdAt":7442},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":7444,"slug":7445,"articleIntro":-1,"category":7446},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[7447],{"metadata":7448,"sys":7451,"fields":7458},{"tags":7449,"concepts":7450},[],[],{"space":7452,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":7454,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":7459,"metaTitle":382,"metaDescription":383,"mainTitle":7460,"subtitle":401,"heroImage":7475,"ctaButton":424,"ctaLink":425},[381],{"data":7461,"content":7462,"nodeType":74},{},[7463,7469],{"data":7464,"content":7465,"nodeType":78},{},[7466],{"data":7467,"marks":7468,"value":393,"nodeType":82},{},[],{"data":7470,"content":7471,"nodeType":87},{},[7472],{"data":7473,"marks":7474,"value":400,"nodeType":82},{},[],{"metadata":7476,"sys":7479,"fields":7484},{"tags":7477,"concepts":7478},[],[],{"space":7480,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":7485},{"url":416,"details":7486,"fileName":422,"contentType":423},{"size":418,"image":7487},{"width":420,"height":421},{"sys":7489,"fields":7492},{"id":7490,"createdAt":7491},"7GH5W3gIeo0kaxv4wDjiev","2025-04-25T13:17:58.562Z",{"title":7493,"slug":7494,"articleIntro":7493,"category":7495},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[7496],{"metadata":7497,"sys":7500,"fields":7507},{"tags":7498,"concepts":7499},[],[],{"space":7501,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":7503,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":7508,"metaTitle":382,"metaDescription":383,"mainTitle":7509,"subtitle":401,"heroImage":7524,"ctaButton":424,"ctaLink":425},[381],{"data":7510,"content":7511,"nodeType":74},{},[7512,7518],{"data":7513,"content":7514,"nodeType":78},{},[7515],{"data":7516,"marks":7517,"value":393,"nodeType":82},{},[],{"data":7519,"content":7520,"nodeType":87},{},[7521],{"data":7522,"marks":7523,"value":400,"nodeType":82},{},[],{"metadata":7525,"sys":7528,"fields":7533},{"tags":7526,"concepts":7527},[],[],{"space":7529,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":7534},{"url":416,"details":7535,"fileName":422,"contentType":423},{"size":418,"image":7536},{"width":420,"height":421},{"sys":7538,"fields":7541},{"id":7539,"createdAt":7540},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":7542,"slug":7543,"articleIntro":-1,"category":7544},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[7545],{"metadata":7546,"sys":7549,"fields":7556},{"tags":7547,"concepts":7548},[],[],{"space":7550,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":7552,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":7557,"metaTitle":382,"metaDescription":383,"mainTitle":7558,"subtitle":401,"heroImage":7573,"ctaButton":424,"ctaLink":425},[381],{"data":7559,"content":7560,"nodeType":74},{},[7561,7567],{"data":7562,"content":7563,"nodeType":78},{},[7564],{"data":7565,"marks":7566,"value":393,"nodeType":82},{},[],{"data":7568,"content":7569,"nodeType":87},{},[7570],{"data":7571,"marks":7572,"value":400,"nodeType":82},{},[],{"metadata":7574,"sys":7577,"fields":7582},{"tags":7575,"concepts":7576},[],[],{"space":7578,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":7583},{"url":416,"details":7584,"fileName":422,"contentType":423},{"size":418,"image":7585},{"width":420,"height":421},{"sys":7587,"fields":7590},{"id":7588,"createdAt":7589},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":7591,"slug":7592,"articleIntro":7591,"category":7593},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[7594],{"metadata":7595,"sys":7598,"fields":7605},{"tags":7596,"concepts":7597},[],[],{"space":7599,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":7601,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":7606,"metaTitle":382,"metaDescription":383,"mainTitle":7607,"subtitle":401,"heroImage":7622,"ctaButton":424,"ctaLink":425},[381],{"data":7608,"content":7609,"nodeType":74},{},[7610,7616],{"data":7611,"content":7612,"nodeType":78},{},[7613],{"data":7614,"marks":7615,"value":393,"nodeType":82},{},[],{"data":7617,"content":7618,"nodeType":87},{},[7619],{"data":7620,"marks":7621,"value":400,"nodeType":82},{},[],{"metadata":7623,"sys":7626,"fields":7631},{"tags":7624,"concepts":7625},[],[],{"space":7627,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":7632},{"url":416,"details":7633,"fileName":422,"contentType":423},{"size":418,"image":7634},{"width":420,"height":421},{"sys":7636,"fields":7639},{"id":7637,"createdAt":7638},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":7640,"slug":7641,"articleIntro":7640,"category":7642},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[7643],{"metadata":7644,"sys":7647,"fields":7654},{"tags":7645,"concepts":7646},[],[],{"space":7648,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":7650,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":7655,"metaTitle":382,"metaDescription":383,"mainTitle":7656,"subtitle":401,"heroImage":7671,"ctaButton":424,"ctaLink":425},[381],{"data":7657,"content":7658,"nodeType":74},{},[7659,7665],{"data":7660,"content":7661,"nodeType":78},{},[7662],{"data":7663,"marks":7664,"value":393,"nodeType":82},{},[],{"data":7666,"content":7667,"nodeType":87},{},[7668],{"data":7669,"marks":7670,"value":400,"nodeType":82},{},[],{"metadata":7672,"sys":7675,"fields":7680},{"tags":7673,"concepts":7674},[],[],{"space":7676,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":7681},{"url":416,"details":7682,"fileName":422,"contentType":423},{"size":418,"image":7683},{"width":420,"height":421},{"sys":7685,"fields":7688},{"id":7686,"createdAt":7687},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":7689,"slug":7690,"articleIntro":7689,"category":7691},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[7692],{"metadata":7693,"sys":7696,"fields":7703},{"tags":7694,"concepts":7695},[],[],{"space":7697,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":7699,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":7704,"metaTitle":382,"metaDescription":383,"mainTitle":7705,"subtitle":401,"heroImage":7720,"ctaButton":424,"ctaLink":425},[381],{"data":7706,"content":7707,"nodeType":74},{},[7708,7714],{"data":7709,"content":7710,"nodeType":78},{},[7711],{"data":7712,"marks":7713,"value":393,"nodeType":82},{},[],{"data":7715,"content":7716,"nodeType":87},{},[7717],{"data":7718,"marks":7719,"value":400,"nodeType":82},{},[],{"metadata":7721,"sys":7724,"fields":7729},{"tags":7722,"concepts":7723},[],[],{"space":7725,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":7730},{"url":416,"details":7731,"fileName":422,"contentType":423},{"size":418,"image":7732},{"width":420,"height":421},{"sys":7734,"fields":7737},{"id":7735,"createdAt":7736},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":7738,"slug":7739,"articleIntro":-1,"category":7740},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[7741],{"metadata":7742,"sys":7745,"fields":7752},{"tags":7743,"concepts":7744},[],[],{"space":7746,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":7748,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":7753,"metaTitle":382,"metaDescription":383,"mainTitle":7754,"subtitle":401,"heroImage":7769,"ctaButton":424,"ctaLink":425},[381],{"data":7755,"content":7756,"nodeType":74},{},[7757,7763],{"data":7758,"content":7759,"nodeType":78},{},[7760],{"data":7761,"marks":7762,"value":393,"nodeType":82},{},[],{"data":7764,"content":7765,"nodeType":87},{},[7766],{"data":7767,"marks":7768,"value":400,"nodeType":82},{},[],{"metadata":7770,"sys":7773,"fields":7778},{"tags":7771,"concepts":7772},[],[],{"space":7774,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":7779},{"url":416,"details":7780,"fileName":422,"contentType":423},{"size":418,"image":7781},{"width":420,"height":421},{"sys":7783,"fields":7786},{"id":7784,"createdAt":7785},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":7787,"slug":7788,"articleIntro":7787,"category":7789},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[7790],{"metadata":7791,"sys":7794,"fields":7801},{"tags":7792,"concepts":7793},[],[],{"space":7795,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":7797,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":7802,"metaTitle":382,"metaDescription":383,"mainTitle":7803,"subtitle":401,"heroImage":7818,"ctaButton":424,"ctaLink":425},[381],{"data":7804,"content":7805,"nodeType":74},{},[7806,7812],{"data":7807,"content":7808,"nodeType":78},{},[7809],{"data":7810,"marks":7811,"value":393,"nodeType":82},{},[],{"data":7813,"content":7814,"nodeType":87},{},[7815],{"data":7816,"marks":7817,"value":400,"nodeType":82},{},[],{"metadata":7819,"sys":7822,"fields":7827},{"tags":7820,"concepts":7821},[],[],{"space":7823,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":7828},{"url":416,"details":7829,"fileName":422,"contentType":423},{"size":418,"image":7830},{"width":420,"height":421},{"sys":7832,"fields":7835},{"id":7833,"createdAt":7834},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":7836,"slug":7837,"articleIntro":7836,"category":7838},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[7839],{"metadata":7840,"sys":7843,"fields":7850},{"tags":7841,"concepts":7842},[],[],{"space":7844,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":7846,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":7851,"metaTitle":382,"metaDescription":383,"mainTitle":7852,"subtitle":401,"heroImage":7867,"ctaButton":424,"ctaLink":425},[381],{"data":7853,"content":7854,"nodeType":74},{},[7855,7861],{"data":7856,"content":7857,"nodeType":78},{},[7858],{"data":7859,"marks":7860,"value":393,"nodeType":82},{},[],{"data":7862,"content":7863,"nodeType":87},{},[7864],{"data":7865,"marks":7866,"value":400,"nodeType":82},{},[],{"metadata":7868,"sys":7871,"fields":7876},{"tags":7869,"concepts":7870},[],[],{"space":7872,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":7877},{"url":416,"details":7878,"fileName":422,"contentType":423},{"size":418,"image":7879},{"width":420,"height":421},{"sys":7881,"fields":7884},{"id":7882,"createdAt":7883},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":7885,"slug":7886,"articleIntro":7885,"category":7887},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[7888],{"metadata":7889,"sys":7892,"fields":7899},{"tags":7890,"concepts":7891},[],[],{"space":7893,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":7895,"publishedVersion":372,"revision":62,"contentType":7897,"locale":29},{"sys":7894},{"type":12,"linkType":13,"id":14},{"sys":7896},{"id":21,"type":12,"linkType":22},{"sys":7898},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":7900,"metaTitle":382,"metaDescription":383,"mainTitle":7901,"subtitle":401,"heroImage":7916,"ctaButton":424,"ctaLink":425},[381],{"data":7902,"content":7903,"nodeType":74},{},[7904,7910],{"data":7905,"content":7906,"nodeType":78},{},[7907],{"data":7908,"marks":7909,"value":393,"nodeType":82},{},[],{"data":7911,"content":7912,"nodeType":87},{},[7913],{"data":7914,"marks":7915,"value":400,"nodeType":82},{},[],{"metadata":7917,"sys":7920,"fields":7925},{"tags":7918,"concepts":7919},[],[],{"space":7921,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":7923,"publishedVersion":62,"revision":44,"locale":29},{"sys":7922},{"type":12,"linkType":13,"id":14},{"sys":7924},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":7926},{"url":416,"details":7927,"fileName":422,"contentType":423},{"size":418,"image":7928},{"width":420,"height":421},{"sys":7930,"fields":7933},{"id":7931,"createdAt":7932},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":7934,"slug":7935,"articleIntro":7934,"category":7936},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[7937],{"metadata":7938,"sys":7941,"fields":7948},{"tags":7939,"concepts":7940},[],[],{"space":7942,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":7944,"publishedVersion":372,"revision":62,"contentType":7946,"locale":29},{"sys":7943},{"type":12,"linkType":13,"id":14},{"sys":7945},{"id":21,"type":12,"linkType":22},{"sys":7947},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":7949,"metaTitle":382,"metaDescription":383,"mainTitle":7950,"subtitle":401,"heroImage":7965,"ctaButton":424,"ctaLink":425},[381],{"data":7951,"content":7952,"nodeType":74},{},[7953,7959],{"data":7954,"content":7955,"nodeType":78},{},[7956],{"data":7957,"marks":7958,"value":393,"nodeType":82},{},[],{"data":7960,"content":7961,"nodeType":87},{},[7962],{"data":7963,"marks":7964,"value":400,"nodeType":82},{},[],{"metadata":7966,"sys":7969,"fields":7974},{"tags":7967,"concepts":7968},[],[],{"space":7970,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":7972,"publishedVersion":62,"revision":44,"locale":29},{"sys":7971},{"type":12,"linkType":13,"id":14},{"sys":7973},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":7975},{"url":416,"details":7976,"fileName":422,"contentType":423},{"size":418,"image":7977},{"width":420,"height":421},{"sys":7979,"fields":7982},{"id":7980,"createdAt":7981},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":7983,"slug":7984,"articleIntro":-1,"category":7985},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[7986],{"metadata":7987,"sys":7990,"fields":7997},{"tags":7988,"concepts":7989},[],[],{"space":7991,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":7993,"publishedVersion":372,"revision":62,"contentType":7995,"locale":29},{"sys":7992},{"type":12,"linkType":13,"id":14},{"sys":7994},{"id":21,"type":12,"linkType":22},{"sys":7996},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":7998,"metaTitle":382,"metaDescription":383,"mainTitle":7999,"subtitle":401,"heroImage":8014,"ctaButton":424,"ctaLink":425},[381],{"data":8000,"content":8001,"nodeType":74},{},[8002,8008],{"data":8003,"content":8004,"nodeType":78},{},[8005],{"data":8006,"marks":8007,"value":393,"nodeType":82},{},[],{"data":8009,"content":8010,"nodeType":87},{},[8011],{"data":8012,"marks":8013,"value":400,"nodeType":82},{},[],{"metadata":8015,"sys":8018,"fields":8023},{"tags":8016,"concepts":8017},[],[],{"space":8019,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":8021,"publishedVersion":62,"revision":44,"locale":29},{"sys":8020},{"type":12,"linkType":13,"id":14},{"sys":8022},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":8024},{"url":416,"details":8025,"fileName":422,"contentType":423},{"size":418,"image":8026},{"width":420,"height":421},{"sys":8028,"fields":8031},{"id":8029,"createdAt":8030},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":8032,"slug":8033,"articleIntro":8032,"category":8034},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[8035],{"metadata":8036,"sys":8039,"fields":8046},{"tags":8037,"concepts":8038},[],[],{"space":8040,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":8042,"publishedVersion":372,"revision":62,"contentType":8044,"locale":29},{"sys":8041},{"type":12,"linkType":13,"id":14},{"sys":8043},{"id":21,"type":12,"linkType":22},{"sys":8045},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":8047,"metaTitle":382,"metaDescription":383,"mainTitle":8048,"subtitle":401,"heroImage":8063,"ctaButton":424,"ctaLink":425},[381],{"data":8049,"content":8050,"nodeType":74},{},[8051,8057],{"data":8052,"content":8053,"nodeType":78},{},[8054],{"data":8055,"marks":8056,"value":393,"nodeType":82},{},[],{"data":8058,"content":8059,"nodeType":87},{},[8060],{"data":8061,"marks":8062,"value":400,"nodeType":82},{},[],{"metadata":8064,"sys":8067,"fields":8072},{"tags":8065,"concepts":8066},[],[],{"space":8068,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":8070,"publishedVersion":62,"revision":44,"locale":29},{"sys":8069},{"type":12,"linkType":13,"id":14},{"sys":8071},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":8073},{"url":416,"details":8074,"fileName":422,"contentType":423},{"size":418,"image":8075},{"width":420,"height":421},{"sys":8077,"fields":8080},{"id":8078,"createdAt":8079},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":8081,"slug":8082,"articleIntro":8081,"category":8083},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[8084],{"metadata":8085,"sys":8088,"fields":8095},{"tags":8086,"concepts":8087},[],[],{"space":8089,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":8091,"publishedVersion":372,"revision":62,"contentType":8093,"locale":29},{"sys":8090},{"type":12,"linkType":13,"id":14},{"sys":8092},{"id":21,"type":12,"linkType":22},{"sys":8094},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":8096,"metaTitle":382,"metaDescription":383,"mainTitle":8097,"subtitle":401,"heroImage":8112,"ctaButton":424,"ctaLink":425},[381],{"data":8098,"content":8099,"nodeType":74},{},[8100,8106],{"data":8101,"content":8102,"nodeType":78},{},[8103],{"data":8104,"marks":8105,"value":393,"nodeType":82},{},[],{"data":8107,"content":8108,"nodeType":87},{},[8109],{"data":8110,"marks":8111,"value":400,"nodeType":82},{},[],{"metadata":8113,"sys":8116,"fields":8121},{"tags":8114,"concepts":8115},[],[],{"space":8117,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":8119,"publishedVersion":62,"revision":44,"locale":29},{"sys":8118},{"type":12,"linkType":13,"id":14},{"sys":8120},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":8122},{"url":416,"details":8123,"fileName":422,"contentType":423},{"size":418,"image":8124},{"width":420,"height":421},{"sys":8126,"fields":8129},{"id":8127,"createdAt":8128},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":8130,"slug":8131,"articleIntro":8130,"category":8132},"4686 - Charges à payer","compte-4686-charges-a-payer",[8133],{"metadata":8134,"sys":8137,"fields":8144},{"tags":8135,"concepts":8136},[],[],{"space":8138,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":8140,"publishedVersion":372,"revision":62,"contentType":8142,"locale":29},{"sys":8139},{"type":12,"linkType":13,"id":14},{"sys":8141},{"id":21,"type":12,"linkType":22},{"sys":8143},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":8145,"metaTitle":382,"metaDescription":383,"mainTitle":8146,"subtitle":401,"heroImage":8161,"ctaButton":424,"ctaLink":425},[381],{"data":8147,"content":8148,"nodeType":74},{},[8149,8155],{"data":8150,"content":8151,"nodeType":78},{},[8152],{"data":8153,"marks":8154,"value":393,"nodeType":82},{},[],{"data":8156,"content":8157,"nodeType":87},{},[8158],{"data":8159,"marks":8160,"value":400,"nodeType":82},{},[],{"metadata":8162,"sys":8165,"fields":8170},{"tags":8163,"concepts":8164},[],[],{"space":8166,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":8168,"publishedVersion":62,"revision":44,"locale":29},{"sys":8167},{"type":12,"linkType":13,"id":14},{"sys":8169},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":8171},{"url":416,"details":8172,"fileName":422,"contentType":423},{"size":418,"image":8173},{"width":420,"height":421},{"sys":8175,"fields":8178},{"id":8176,"createdAt":8177},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":8179,"slug":8180,"articleIntro":8181,"category":8182},"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.",[8183],{"metadata":8184,"sys":8187,"fields":8194},{"tags":8185,"concepts":8186},[],[],{"space":8188,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":8190,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":8195,"metaTitle":382,"metaDescription":383,"mainTitle":8196,"subtitle":401,"heroImage":8211,"ctaButton":424,"ctaLink":425},[381],{"data":8197,"content":8198,"nodeType":74},{},[8199,8205],{"data":8200,"content":8201,"nodeType":78},{},[8202],{"data":8203,"marks":8204,"value":393,"nodeType":82},{},[],{"data":8206,"content":8207,"nodeType":87},{},[8208],{"data":8209,"marks":8210,"value":400,"nodeType":82},{},[],{"metadata":8212,"sys":8215,"fields":8220},{"tags":8213,"concepts":8214},[],[],{"space":8216,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":8221},{"url":416,"details":8222,"fileName":422,"contentType":423},{"size":418,"image":8223},{"width":420,"height":421},{"sys":8225,"fields":8228},{"id":8226,"createdAt":8227},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":8229,"slug":8230,"articleIntro":8229,"category":8231},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[8232],{"metadata":8233,"sys":8236,"fields":8243},{"tags":8234,"concepts":8235},[],[],{"space":8237,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":8239,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":8244,"metaTitle":382,"metaDescription":383,"mainTitle":8245,"subtitle":401,"heroImage":8260,"ctaButton":424,"ctaLink":425},[381],{"data":8246,"content":8247,"nodeType":74},{},[8248,8254],{"data":8249,"content":8250,"nodeType":78},{},[8251],{"data":8252,"marks":8253,"value":393,"nodeType":82},{},[],{"data":8255,"content":8256,"nodeType":87},{},[8257],{"data":8258,"marks":8259,"value":400,"nodeType":82},{},[],{"metadata":8261,"sys":8264,"fields":8269},{"tags":8262,"concepts":8263},[],[],{"space":8265,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":8270},{"url":416,"details":8271,"fileName":422,"contentType":423},{"size":418,"image":8272},{"width":420,"height":421},{"sys":8274,"fields":8277},{"id":8275,"createdAt":8276},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":8278,"slug":8279,"articleIntro":8278,"category":8280},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[8281],{"metadata":8282,"sys":8285,"fields":8292},{"tags":8283,"concepts":8284},[],[],{"space":8286,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":8288,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":8293,"metaTitle":382,"metaDescription":383,"mainTitle":8294,"subtitle":401,"heroImage":8309,"ctaButton":424,"ctaLink":425},[381],{"data":8295,"content":8296,"nodeType":74},{},[8297,8303],{"data":8298,"content":8299,"nodeType":78},{},[8300],{"data":8301,"marks":8302,"value":393,"nodeType":82},{},[],{"data":8304,"content":8305,"nodeType":87},{},[8306],{"data":8307,"marks":8308,"value":400,"nodeType":82},{},[],{"metadata":8310,"sys":8313,"fields":8318},{"tags":8311,"concepts":8312},[],[],{"space":8314,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":8319},{"url":416,"details":8320,"fileName":422,"contentType":423},{"size":418,"image":8321},{"width":420,"height":421},{"sys":8323,"fields":8325},{"id":8324,"createdAt":1411},"2AsCehfNKF5belxwySwOk8",{"title":8326,"slug":8327,"articleIntro":8326,"category":8328},"2611 - Actions","compte-2611-actions",[8329],{"metadata":8330,"sys":8333,"fields":8340},{"tags":8331,"concepts":8332},[],[],{"space":8334,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":8336,"publishedVersion":372,"revision":62,"contentType":8338,"locale":29},{"sys":8335},{"type":12,"linkType":13,"id":14},{"sys":8337},{"id":21,"type":12,"linkType":22},{"sys":8339},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":8341,"metaTitle":382,"metaDescription":383,"mainTitle":8342,"subtitle":401,"heroImage":8357,"ctaButton":424,"ctaLink":425},[381],{"data":8343,"content":8344,"nodeType":74},{},[8345,8351],{"data":8346,"content":8347,"nodeType":78},{},[8348],{"data":8349,"marks":8350,"value":393,"nodeType":82},{},[],{"data":8352,"content":8353,"nodeType":87},{},[8354],{"data":8355,"marks":8356,"value":400,"nodeType":82},{},[],{"metadata":8358,"sys":8361,"fields":8366},{"tags":8359,"concepts":8360},[],[],{"space":8362,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":8364,"publishedVersion":62,"revision":44,"locale":29},{"sys":8363},{"type":12,"linkType":13,"id":14},{"sys":8365},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":8367},{"url":416,"details":8368,"fileName":422,"contentType":423},{"size":418,"image":8369},{"width":420,"height":421},{"sys":8371,"fields":8374},{"id":8372,"createdAt":8373},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":8375,"slug":8376,"articleIntro":8375,"category":8377},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[8378],{"metadata":8379,"sys":8382,"fields":8389},{"tags":8380,"concepts":8381},[],[],{"space":8383,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":8385,"publishedVersion":372,"revision":62,"contentType":8387,"locale":29},{"sys":8384},{"type":12,"linkType":13,"id":14},{"sys":8386},{"id":21,"type":12,"linkType":22},{"sys":8388},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":8390,"metaTitle":382,"metaDescription":383,"mainTitle":8391,"subtitle":401,"heroImage":8406,"ctaButton":424,"ctaLink":425},[381],{"data":8392,"content":8393,"nodeType":74},{},[8394,8400],{"data":8395,"content":8396,"nodeType":78},{},[8397],{"data":8398,"marks":8399,"value":393,"nodeType":82},{},[],{"data":8401,"content":8402,"nodeType":87},{},[8403],{"data":8404,"marks":8405,"value":400,"nodeType":82},{},[],{"metadata":8407,"sys":8410,"fields":8415},{"tags":8408,"concepts":8409},[],[],{"space":8411,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":8413,"publishedVersion":62,"revision":44,"locale":29},{"sys":8412},{"type":12,"linkType":13,"id":14},{"sys":8414},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":8416},{"url":416,"details":8417,"fileName":422,"contentType":423},{"size":418,"image":8418},{"width":420,"height":421},{"sys":8420,"fields":8423},{"id":8421,"createdAt":8422},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":8424,"slug":8425,"articleIntro":8424,"category":8426},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[8427],{"metadata":8428,"sys":8431,"fields":8438},{"tags":8429,"concepts":8430},[],[],{"space":8432,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":8434,"publishedVersion":372,"revision":62,"contentType":8436,"locale":29},{"sys":8433},{"type":12,"linkType":13,"id":14},{"sys":8435},{"id":21,"type":12,"linkType":22},{"sys":8437},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":8439,"metaTitle":382,"metaDescription":383,"mainTitle":8440,"subtitle":401,"heroImage":8455,"ctaButton":424,"ctaLink":425},[381],{"data":8441,"content":8442,"nodeType":74},{},[8443,8449],{"data":8444,"content":8445,"nodeType":78},{},[8446],{"data":8447,"marks":8448,"value":393,"nodeType":82},{},[],{"data":8450,"content":8451,"nodeType":87},{},[8452],{"data":8453,"marks":8454,"value":400,"nodeType":82},{},[],{"metadata":8456,"sys":8459,"fields":8464},{"tags":8457,"concepts":8458},[],[],{"space":8460,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":8462,"publishedVersion":62,"revision":44,"locale":29},{"sys":8461},{"type":12,"linkType":13,"id":14},{"sys":8463},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":8465},{"url":416,"details":8466,"fileName":422,"contentType":423},{"size":418,"image":8467},{"width":420,"height":421},{"sys":8469,"fields":8472},{"id":8470,"createdAt":8471},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":8473,"slug":8474,"articleIntro":8473,"category":8475},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[8476],{"metadata":8477,"sys":8480,"fields":8487},{"tags":8478,"concepts":8479},[],[],{"space":8481,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":8483,"publishedVersion":372,"revision":62,"contentType":8485,"locale":29},{"sys":8482},{"type":12,"linkType":13,"id":14},{"sys":8484},{"id":21,"type":12,"linkType":22},{"sys":8486},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":8488,"metaTitle":382,"metaDescription":383,"mainTitle":8489,"subtitle":401,"heroImage":8504,"ctaButton":424,"ctaLink":425},[381],{"data":8490,"content":8491,"nodeType":74},{},[8492,8498],{"data":8493,"content":8494,"nodeType":78},{},[8495],{"data":8496,"marks":8497,"value":393,"nodeType":82},{},[],{"data":8499,"content":8500,"nodeType":87},{},[8501],{"data":8502,"marks":8503,"value":400,"nodeType":82},{},[],{"metadata":8505,"sys":8508,"fields":8513},{"tags":8506,"concepts":8507},[],[],{"space":8509,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":8511,"publishedVersion":62,"revision":44,"locale":29},{"sys":8510},{"type":12,"linkType":13,"id":14},{"sys":8512},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":8514},{"url":416,"details":8515,"fileName":422,"contentType":423},{"size":418,"image":8516},{"width":420,"height":421},{"sys":8518,"fields":8521},{"id":8519,"createdAt":8520},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":8522,"slug":8523,"articleIntro":8522,"category":8524},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[8525],{"metadata":8526,"sys":8529,"fields":8536},{"tags":8527,"concepts":8528},[],[],{"space":8530,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":8532,"publishedVersion":372,"revision":62,"contentType":8534,"locale":29},{"sys":8531},{"type":12,"linkType":13,"id":14},{"sys":8533},{"id":21,"type":12,"linkType":22},{"sys":8535},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":8537,"metaTitle":382,"metaDescription":383,"mainTitle":8538,"subtitle":401,"heroImage":8553,"ctaButton":424,"ctaLink":425},[381],{"data":8539,"content":8540,"nodeType":74},{},[8541,8547],{"data":8542,"content":8543,"nodeType":78},{},[8544],{"data":8545,"marks":8546,"value":393,"nodeType":82},{},[],{"data":8548,"content":8549,"nodeType":87},{},[8550],{"data":8551,"marks":8552,"value":400,"nodeType":82},{},[],{"metadata":8554,"sys":8557,"fields":8562},{"tags":8555,"concepts":8556},[],[],{"space":8558,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":8560,"publishedVersion":62,"revision":44,"locale":29},{"sys":8559},{"type":12,"linkType":13,"id":14},{"sys":8561},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":8563},{"url":416,"details":8564,"fileName":422,"contentType":423},{"size":418,"image":8565},{"width":420,"height":421},{"sys":8567,"fields":8570},{"id":8568,"createdAt":8569},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":8571,"slug":8572,"articleIntro":8571,"category":8573},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[8574],{"metadata":8575,"sys":8578,"fields":8585},{"tags":8576,"concepts":8577},[],[],{"space":8579,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":8581,"publishedVersion":372,"revision":62,"contentType":8583,"locale":29},{"sys":8580},{"type":12,"linkType":13,"id":14},{"sys":8582},{"id":21,"type":12,"linkType":22},{"sys":8584},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":8586,"metaTitle":382,"metaDescription":383,"mainTitle":8587,"subtitle":401,"heroImage":8602,"ctaButton":424,"ctaLink":425},[381],{"data":8588,"content":8589,"nodeType":74},{},[8590,8596],{"data":8591,"content":8592,"nodeType":78},{},[8593],{"data":8594,"marks":8595,"value":393,"nodeType":82},{},[],{"data":8597,"content":8598,"nodeType":87},{},[8599],{"data":8600,"marks":8601,"value":400,"nodeType":82},{},[],{"metadata":8603,"sys":8606,"fields":8611},{"tags":8604,"concepts":8605},[],[],{"space":8607,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":8609,"publishedVersion":62,"revision":44,"locale":29},{"sys":8608},{"type":12,"linkType":13,"id":14},{"sys":8610},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":8612},{"url":416,"details":8613,"fileName":422,"contentType":423},{"size":418,"image":8614},{"width":420,"height":421},{"sys":8616,"fields":8619},{"id":8617,"createdAt":8618},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":8620,"slug":8621,"articleIntro":8620,"category":8622},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[8623],{"metadata":8624,"sys":8627,"fields":8634},{"tags":8625,"concepts":8626},[],[],{"space":8628,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":8630,"publishedVersion":372,"revision":62,"contentType":8632,"locale":29},{"sys":8629},{"type":12,"linkType":13,"id":14},{"sys":8631},{"id":21,"type":12,"linkType":22},{"sys":8633},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":8635,"metaTitle":382,"metaDescription":383,"mainTitle":8636,"subtitle":401,"heroImage":8651,"ctaButton":424,"ctaLink":425},[381],{"data":8637,"content":8638,"nodeType":74},{},[8639,8645],{"data":8640,"content":8641,"nodeType":78},{},[8642],{"data":8643,"marks":8644,"value":393,"nodeType":82},{},[],{"data":8646,"content":8647,"nodeType":87},{},[8648],{"data":8649,"marks":8650,"value":400,"nodeType":82},{},[],{"metadata":8652,"sys":8655,"fields":8660},{"tags":8653,"concepts":8654},[],[],{"space":8656,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":8658,"publishedVersion":62,"revision":44,"locale":29},{"sys":8657},{"type":12,"linkType":13,"id":14},{"sys":8659},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":8661},{"url":416,"details":8662,"fileName":422,"contentType":423},{"size":418,"image":8663},{"width":420,"height":421},{"sys":8665,"fields":8668},{"id":8666,"createdAt":8667},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":8669,"slug":8670,"articleIntro":-1,"category":8671},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[8672],{"metadata":8673,"sys":8676,"fields":8683},{"tags":8674,"concepts":8675},[],[],{"space":8677,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":8679,"publishedVersion":372,"revision":62,"contentType":8681,"locale":29},{"sys":8678},{"type":12,"linkType":13,"id":14},{"sys":8680},{"id":21,"type":12,"linkType":22},{"sys":8682},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":8684,"metaTitle":382,"metaDescription":383,"mainTitle":8685,"subtitle":401,"heroImage":8700,"ctaButton":424,"ctaLink":425},[381],{"data":8686,"content":8687,"nodeType":74},{},[8688,8694],{"data":8689,"content":8690,"nodeType":78},{},[8691],{"data":8692,"marks":8693,"value":393,"nodeType":82},{},[],{"data":8695,"content":8696,"nodeType":87},{},[8697],{"data":8698,"marks":8699,"value":400,"nodeType":82},{},[],{"metadata":8701,"sys":8704,"fields":8709},{"tags":8702,"concepts":8703},[],[],{"space":8705,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":8707,"publishedVersion":62,"revision":44,"locale":29},{"sys":8706},{"type":12,"linkType":13,"id":14},{"sys":8708},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":8710},{"url":416,"details":8711,"fileName":422,"contentType":423},{"size":418,"image":8712},{"width":420,"height":421},{"sys":8714,"fields":8717},{"id":8715,"createdAt":8716},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":8718,"slug":8719,"articleIntro":8718,"category":8720},"1681 - Autres emprunts","compte-1681-autres-emprunts",[8721],{"metadata":8722,"sys":8725,"fields":8732},{"tags":8723,"concepts":8724},[],[],{"space":8726,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":8728,"publishedVersion":372,"revision":62,"contentType":8730,"locale":29},{"sys":8727},{"type":12,"linkType":13,"id":14},{"sys":8729},{"id":21,"type":12,"linkType":22},{"sys":8731},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":8733,"metaTitle":382,"metaDescription":383,"mainTitle":8734,"subtitle":401,"heroImage":8749,"ctaButton":424,"ctaLink":425},[381],{"data":8735,"content":8736,"nodeType":74},{},[8737,8743],{"data":8738,"content":8739,"nodeType":78},{},[8740],{"data":8741,"marks":8742,"value":393,"nodeType":82},{},[],{"data":8744,"content":8745,"nodeType":87},{},[8746],{"data":8747,"marks":8748,"value":400,"nodeType":82},{},[],{"metadata":8750,"sys":8753,"fields":8758},{"tags":8751,"concepts":8752},[],[],{"space":8754,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":8756,"publishedVersion":62,"revision":44,"locale":29},{"sys":8755},{"type":12,"linkType":13,"id":14},{"sys":8757},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":8759},{"url":416,"details":8760,"fileName":422,"contentType":423},{"size":418,"image":8761},{"width":420,"height":421},{"sys":8763,"fields":8766},{"id":8764,"createdAt":8765},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":8767,"slug":8768,"articleIntro":8767,"category":8769},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[8770],{"metadata":8771,"sys":8774,"fields":8781},{"tags":8772,"concepts":8773},[],[],{"space":8775,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":8777,"publishedVersion":372,"revision":62,"contentType":8779,"locale":29},{"sys":8776},{"type":12,"linkType":13,"id":14},{"sys":8778},{"id":21,"type":12,"linkType":22},{"sys":8780},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":8782,"metaTitle":382,"metaDescription":383,"mainTitle":8783,"subtitle":401,"heroImage":8798,"ctaButton":424,"ctaLink":425},[381],{"data":8784,"content":8785,"nodeType":74},{},[8786,8792],{"data":8787,"content":8788,"nodeType":78},{},[8789],{"data":8790,"marks":8791,"value":393,"nodeType":82},{},[],{"data":8793,"content":8794,"nodeType":87},{},[8795],{"data":8796,"marks":8797,"value":400,"nodeType":82},{},[],{"metadata":8799,"sys":8802,"fields":8807},{"tags":8800,"concepts":8801},[],[],{"space":8803,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":8805,"publishedVersion":62,"revision":44,"locale":29},{"sys":8804},{"type":12,"linkType":13,"id":14},{"sys":8806},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":8808},{"url":416,"details":8809,"fileName":422,"contentType":423},{"size":418,"image":8810},{"width":420,"height":421},{"sys":8812,"fields":8815},{"id":8813,"createdAt":8814},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":8816,"slug":8817,"articleIntro":-1,"category":8818},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[8819],{"metadata":8820,"sys":8823,"fields":8830},{"tags":8821,"concepts":8822},[],[],{"space":8824,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":8826,"publishedVersion":372,"revision":62,"contentType":8828,"locale":29},{"sys":8825},{"type":12,"linkType":13,"id":14},{"sys":8827},{"id":21,"type":12,"linkType":22},{"sys":8829},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":8831,"metaTitle":382,"metaDescription":383,"mainTitle":8832,"subtitle":401,"heroImage":8847,"ctaButton":424,"ctaLink":425},[381],{"data":8833,"content":8834,"nodeType":74},{},[8835,8841],{"data":8836,"content":8837,"nodeType":78},{},[8838],{"data":8839,"marks":8840,"value":393,"nodeType":82},{},[],{"data":8842,"content":8843,"nodeType":87},{},[8844],{"data":8845,"marks":8846,"value":400,"nodeType":82},{},[],{"metadata":8848,"sys":8851,"fields":8856},{"tags":8849,"concepts":8850},[],[],{"space":8852,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":8854,"publishedVersion":62,"revision":44,"locale":29},{"sys":8853},{"type":12,"linkType":13,"id":14},{"sys":8855},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":8857},{"url":416,"details":8858,"fileName":422,"contentType":423},{"size":418,"image":8859},{"width":420,"height":421},{"sys":8861,"fields":8864},{"id":8862,"createdAt":8863},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":8865,"slug":8866,"articleIntro":8865,"category":8867},"Compte 502 - Actions propres","compte-502-actions-propres",[8868],{"metadata":8869,"sys":8872,"fields":8879},{"tags":8870,"concepts":8871},[],[],{"space":8873,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":8875,"publishedVersion":372,"revision":62,"contentType":8877,"locale":29},{"sys":8874},{"type":12,"linkType":13,"id":14},{"sys":8876},{"id":21,"type":12,"linkType":22},{"sys":8878},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":8880,"metaTitle":382,"metaDescription":383,"mainTitle":8881,"subtitle":401,"heroImage":8896,"ctaButton":424,"ctaLink":425},[381],{"data":8882,"content":8883,"nodeType":74},{},[8884,8890],{"data":8885,"content":8886,"nodeType":78},{},[8887],{"data":8888,"marks":8889,"value":393,"nodeType":82},{},[],{"data":8891,"content":8892,"nodeType":87},{},[8893],{"data":8894,"marks":8895,"value":400,"nodeType":82},{},[],{"metadata":8897,"sys":8900,"fields":8905},{"tags":8898,"concepts":8899},[],[],{"space":8901,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":8903,"publishedVersion":62,"revision":44,"locale":29},{"sys":8902},{"type":12,"linkType":13,"id":14},{"sys":8904},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":8906},{"url":416,"details":8907,"fileName":422,"contentType":423},{"size":418,"image":8908},{"width":420,"height":421},{"sys":8910,"fields":8913},{"id":8911,"createdAt":8912},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":8914,"slug":8915,"articleIntro":8914,"category":8916},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[8917],{"metadata":8918,"sys":8921,"fields":8928},{"tags":8919,"concepts":8920},[],[],{"space":8922,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":8924,"publishedVersion":372,"revision":62,"contentType":8926,"locale":29},{"sys":8923},{"type":12,"linkType":13,"id":14},{"sys":8925},{"id":21,"type":12,"linkType":22},{"sys":8927},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":8929,"metaTitle":382,"metaDescription":383,"mainTitle":8930,"subtitle":401,"heroImage":8945,"ctaButton":424,"ctaLink":425},[381],{"data":8931,"content":8932,"nodeType":74},{},[8933,8939],{"data":8934,"content":8935,"nodeType":78},{},[8936],{"data":8937,"marks":8938,"value":393,"nodeType":82},{},[],{"data":8940,"content":8941,"nodeType":87},{},[8942],{"data":8943,"marks":8944,"value":400,"nodeType":82},{},[],{"metadata":8946,"sys":8949,"fields":8954},{"tags":8947,"concepts":8948},[],[],{"space":8950,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":8952,"publishedVersion":62,"revision":44,"locale":29},{"sys":8951},{"type":12,"linkType":13,"id":14},{"sys":8953},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":8955},{"url":416,"details":8956,"fileName":422,"contentType":423},{"size":418,"image":8957},{"width":420,"height":421},{"sys":8959,"fields":8962},{"id":8960,"createdAt":8961},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":8963,"slug":8964,"articleIntro":-1,"category":8965},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[8966],{"metadata":8967,"sys":8970,"fields":8977},{"tags":8968,"concepts":8969},[],[],{"space":8971,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":8973,"publishedVersion":372,"revision":62,"contentType":8975,"locale":29},{"sys":8972},{"type":12,"linkType":13,"id":14},{"sys":8974},{"id":21,"type":12,"linkType":22},{"sys":8976},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":8978,"metaTitle":382,"metaDescription":383,"mainTitle":8979,"subtitle":401,"heroImage":8994,"ctaButton":424,"ctaLink":425},[381],{"data":8980,"content":8981,"nodeType":74},{},[8982,8988],{"data":8983,"content":8984,"nodeType":78},{},[8985],{"data":8986,"marks":8987,"value":393,"nodeType":82},{},[],{"data":8989,"content":8990,"nodeType":87},{},[8991],{"data":8992,"marks":8993,"value":400,"nodeType":82},{},[],{"metadata":8995,"sys":8998,"fields":9003},{"tags":8996,"concepts":8997},[],[],{"space":8999,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":9001,"publishedVersion":62,"revision":44,"locale":29},{"sys":9000},{"type":12,"linkType":13,"id":14},{"sys":9002},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":9004},{"url":416,"details":9005,"fileName":422,"contentType":423},{"size":418,"image":9006},{"width":420,"height":421},{"sys":9008,"fields":9011},{"id":9009,"createdAt":9010},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":9012,"slug":9013,"articleIntro":9012,"category":9014},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[9015],{"metadata":9016,"sys":9019,"fields":9026},{"tags":9017,"concepts":9018},[],[],{"space":9020,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":9022,"publishedVersion":372,"revision":62,"contentType":9024,"locale":29},{"sys":9021},{"type":12,"linkType":13,"id":14},{"sys":9023},{"id":21,"type":12,"linkType":22},{"sys":9025},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":9027,"metaTitle":382,"metaDescription":383,"mainTitle":9028,"subtitle":401,"heroImage":9043,"ctaButton":424,"ctaLink":425},[381],{"data":9029,"content":9030,"nodeType":74},{},[9031,9037],{"data":9032,"content":9033,"nodeType":78},{},[9034],{"data":9035,"marks":9036,"value":393,"nodeType":82},{},[],{"data":9038,"content":9039,"nodeType":87},{},[9040],{"data":9041,"marks":9042,"value":400,"nodeType":82},{},[],{"metadata":9044,"sys":9047,"fields":9052},{"tags":9045,"concepts":9046},[],[],{"space":9048,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":9050,"publishedVersion":62,"revision":44,"locale":29},{"sys":9049},{"type":12,"linkType":13,"id":14},{"sys":9051},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":9053},{"url":416,"details":9054,"fileName":422,"contentType":423},{"size":418,"image":9055},{"width":420,"height":421},{"sys":9057,"fields":9060},{"id":9058,"createdAt":9059},"IZVxgFtKjx89x5I04Z8oh","2025-05-27T14:00:39.444Z",{"title":9061,"slug":9062,"articleIntro":9061,"category":9063},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[9064],{"metadata":9065,"sys":9068,"fields":9075},{"tags":9066,"concepts":9067},[],[],{"space":9069,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":9071,"publishedVersion":372,"revision":62,"contentType":9073,"locale":29},{"sys":9070},{"type":12,"linkType":13,"id":14},{"sys":9072},{"id":21,"type":12,"linkType":22},{"sys":9074},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":9076,"metaTitle":382,"metaDescription":383,"mainTitle":9077,"subtitle":401,"heroImage":9092,"ctaButton":424,"ctaLink":425},[381],{"data":9078,"content":9079,"nodeType":74},{},[9080,9086],{"data":9081,"content":9082,"nodeType":78},{},[9083],{"data":9084,"marks":9085,"value":393,"nodeType":82},{},[],{"data":9087,"content":9088,"nodeType":87},{},[9089],{"data":9090,"marks":9091,"value":400,"nodeType":82},{},[],{"metadata":9093,"sys":9096,"fields":9101},{"tags":9094,"concepts":9095},[],[],{"space":9097,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":9099,"publishedVersion":62,"revision":44,"locale":29},{"sys":9098},{"type":12,"linkType":13,"id":14},{"sys":9100},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":9102},{"url":416,"details":9103,"fileName":422,"contentType":423},{"size":418,"image":9104},{"width":420,"height":421},{"sys":9106,"fields":9109},{"id":9107,"createdAt":9108},"6d75pXRLLY65vQhQ8x00pr","2025-05-27T13:58:09.206Z",{"title":9110,"slug":9111,"articleIntro":9110,"category":9112},"355 - Produits finis","compte-355-produits-finis",[9113],{"metadata":9114,"sys":9117,"fields":9124},{"tags":9115,"concepts":9116},[],[],{"space":9118,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":9120,"publishedVersion":372,"revision":62,"contentType":9122,"locale":29},{"sys":9119},{"type":12,"linkType":13,"id":14},{"sys":9121},{"id":21,"type":12,"linkType":22},{"sys":9123},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":9125,"metaTitle":382,"metaDescription":383,"mainTitle":9126,"subtitle":401,"heroImage":9141,"ctaButton":424,"ctaLink":425},[381],{"data":9127,"content":9128,"nodeType":74},{},[9129,9135],{"data":9130,"content":9131,"nodeType":78},{},[9132],{"data":9133,"marks":9134,"value":393,"nodeType":82},{},[],{"data":9136,"content":9137,"nodeType":87},{},[9138],{"data":9139,"marks":9140,"value":400,"nodeType":82},{},[],{"metadata":9142,"sys":9145,"fields":9150},{"tags":9143,"concepts":9144},[],[],{"space":9146,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":9148,"publishedVersion":62,"revision":44,"locale":29},{"sys":9147},{"type":12,"linkType":13,"id":14},{"sys":9149},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":9151},{"url":416,"details":9152,"fileName":422,"contentType":423},{"size":418,"image":9153},{"width":420,"height":421},{"sys":9155,"fields":9158},{"id":9156,"createdAt":9157},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":9159,"slug":9160,"articleIntro":9159,"category":9161},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[9162],{"metadata":9163,"sys":9166,"fields":9173},{"tags":9164,"concepts":9165},[],[],{"space":9167,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":9169,"publishedVersion":372,"revision":62,"contentType":9171,"locale":29},{"sys":9168},{"type":12,"linkType":13,"id":14},{"sys":9170},{"id":21,"type":12,"linkType":22},{"sys":9172},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":9174,"metaTitle":382,"metaDescription":383,"mainTitle":9175,"subtitle":401,"heroImage":9190,"ctaButton":424,"ctaLink":425},[381],{"data":9176,"content":9177,"nodeType":74},{},[9178,9184],{"data":9179,"content":9180,"nodeType":78},{},[9181],{"data":9182,"marks":9183,"value":393,"nodeType":82},{},[],{"data":9185,"content":9186,"nodeType":87},{},[9187],{"data":9188,"marks":9189,"value":400,"nodeType":82},{},[],{"metadata":9191,"sys":9194,"fields":9199},{"tags":9192,"concepts":9193},[],[],{"space":9195,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":9197,"publishedVersion":62,"revision":44,"locale":29},{"sys":9196},{"type":12,"linkType":13,"id":14},{"sys":9198},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":9200},{"url":416,"details":9201,"fileName":422,"contentType":423},{"size":418,"image":9202},{"width":420,"height":421},{"sys":9204,"fields":9207},{"id":9205,"createdAt":9206},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":9208,"slug":9209,"articleIntro":9208,"category":9210},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[9211],{"metadata":9212,"sys":9215,"fields":9222},{"tags":9213,"concepts":9214},[],[],{"space":9216,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":9218,"publishedVersion":372,"revision":62,"contentType":9220,"locale":29},{"sys":9217},{"type":12,"linkType":13,"id":14},{"sys":9219},{"id":21,"type":12,"linkType":22},{"sys":9221},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":9223,"metaTitle":382,"metaDescription":383,"mainTitle":9224,"subtitle":401,"heroImage":9239,"ctaButton":424,"ctaLink":425},[381],{"data":9225,"content":9226,"nodeType":74},{},[9227,9233],{"data":9228,"content":9229,"nodeType":78},{},[9230],{"data":9231,"marks":9232,"value":393,"nodeType":82},{},[],{"data":9234,"content":9235,"nodeType":87},{},[9236],{"data":9237,"marks":9238,"value":400,"nodeType":82},{},[],{"metadata":9240,"sys":9243,"fields":9248},{"tags":9241,"concepts":9242},[],[],{"space":9244,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":9246,"publishedVersion":62,"revision":44,"locale":29},{"sys":9245},{"type":12,"linkType":13,"id":14},{"sys":9247},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":9249},{"url":416,"details":9250,"fileName":422,"contentType":423},{"size":418,"image":9251},{"width":420,"height":421},{"sys":9253,"fields":9256},{"id":9254,"createdAt":9255},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":9257,"slug":9258,"articleIntro":-1,"category":9259},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[9260],{"metadata":9261,"sys":9264,"fields":9271},{"tags":9262,"concepts":9263},[],[],{"space":9265,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":9267,"publishedVersion":372,"revision":62,"contentType":9269,"locale":29},{"sys":9266},{"type":12,"linkType":13,"id":14},{"sys":9268},{"id":21,"type":12,"linkType":22},{"sys":9270},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":9272,"metaTitle":382,"metaDescription":383,"mainTitle":9273,"subtitle":401,"heroImage":9288,"ctaButton":424,"ctaLink":425},[381],{"data":9274,"content":9275,"nodeType":74},{},[9276,9282],{"data":9277,"content":9278,"nodeType":78},{},[9279],{"data":9280,"marks":9281,"value":393,"nodeType":82},{},[],{"data":9283,"content":9284,"nodeType":87},{},[9285],{"data":9286,"marks":9287,"value":400,"nodeType":82},{},[],{"metadata":9289,"sys":9292,"fields":9297},{"tags":9290,"concepts":9291},[],[],{"space":9293,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":9295,"publishedVersion":62,"revision":44,"locale":29},{"sys":9294},{"type":12,"linkType":13,"id":14},{"sys":9296},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":9298},{"url":416,"details":9299,"fileName":422,"contentType":423},{"size":418,"image":9300},{"width":420,"height":421},{"sys":9302,"fields":9305},{"id":9303,"createdAt":9304},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":9306,"slug":9307,"articleIntro":9306,"category":9308},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[9309],{"metadata":9310,"sys":9313,"fields":9320},{"tags":9311,"concepts":9312},[],[],{"space":9314,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":9316,"publishedVersion":372,"revision":62,"contentType":9318,"locale":29},{"sys":9315},{"type":12,"linkType":13,"id":14},{"sys":9317},{"id":21,"type":12,"linkType":22},{"sys":9319},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":9321,"metaTitle":382,"metaDescription":383,"mainTitle":9322,"subtitle":401,"heroImage":9337,"ctaButton":424,"ctaLink":425},[381],{"data":9323,"content":9324,"nodeType":74},{},[9325,9331],{"data":9326,"content":9327,"nodeType":78},{},[9328],{"data":9329,"marks":9330,"value":393,"nodeType":82},{},[],{"data":9332,"content":9333,"nodeType":87},{},[9334],{"data":9335,"marks":9336,"value":400,"nodeType":82},{},[],{"metadata":9338,"sys":9341,"fields":9346},{"tags":9339,"concepts":9340},[],[],{"space":9342,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":9344,"publishedVersion":62,"revision":44,"locale":29},{"sys":9343},{"type":12,"linkType":13,"id":14},{"sys":9345},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":9347},{"url":416,"details":9348,"fileName":422,"contentType":423},{"size":418,"image":9349},{"width":420,"height":421},{"sys":9351,"fields":9354},{"id":9352,"createdAt":9353},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":9355,"slug":9356,"articleIntro":9355,"category":9357},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[9358],{"metadata":9359,"sys":9362,"fields":9369},{"tags":9360,"concepts":9361},[],[],{"space":9363,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":9365,"publishedVersion":372,"revision":62,"contentType":9367,"locale":29},{"sys":9364},{"type":12,"linkType":13,"id":14},{"sys":9366},{"id":21,"type":12,"linkType":22},{"sys":9368},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":9370,"metaTitle":382,"metaDescription":383,"mainTitle":9371,"subtitle":401,"heroImage":9386,"ctaButton":424,"ctaLink":425},[381],{"data":9372,"content":9373,"nodeType":74},{},[9374,9380],{"data":9375,"content":9376,"nodeType":78},{},[9377],{"data":9378,"marks":9379,"value":393,"nodeType":82},{},[],{"data":9381,"content":9382,"nodeType":87},{},[9383],{"data":9384,"marks":9385,"value":400,"nodeType":82},{},[],{"metadata":9387,"sys":9390,"fields":9395},{"tags":9388,"concepts":9389},[],[],{"space":9391,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":9393,"publishedVersion":62,"revision":44,"locale":29},{"sys":9392},{"type":12,"linkType":13,"id":14},{"sys":9394},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":9396},{"url":416,"details":9397,"fileName":422,"contentType":423},{"size":418,"image":9398},{"width":420,"height":421},{"sys":9400,"fields":9403},{"id":9401,"createdAt":9402},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":9404,"slug":9405,"articleIntro":9404,"category":9406},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[9407],{"metadata":9408,"sys":9411,"fields":9418},{"tags":9409,"concepts":9410},[],[],{"space":9412,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":9414,"publishedVersion":372,"revision":62,"contentType":9416,"locale":29},{"sys":9413},{"type":12,"linkType":13,"id":14},{"sys":9415},{"id":21,"type":12,"linkType":22},{"sys":9417},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":9419,"metaTitle":382,"metaDescription":383,"mainTitle":9420,"subtitle":401,"heroImage":9435,"ctaButton":424,"ctaLink":425},[381],{"data":9421,"content":9422,"nodeType":74},{},[9423,9429],{"data":9424,"content":9425,"nodeType":78},{},[9426],{"data":9427,"marks":9428,"value":393,"nodeType":82},{},[],{"data":9430,"content":9431,"nodeType":87},{},[9432],{"data":9433,"marks":9434,"value":400,"nodeType":82},{},[],{"metadata":9436,"sys":9439,"fields":9444},{"tags":9437,"concepts":9438},[],[],{"space":9440,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":9442,"publishedVersion":62,"revision":44,"locale":29},{"sys":9441},{"type":12,"linkType":13,"id":14},{"sys":9443},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":9445},{"url":416,"details":9446,"fileName":422,"contentType":423},{"size":418,"image":9447},{"width":420,"height":421},{"sys":9449,"fields":9452},{"id":9450,"createdAt":9451},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":9453,"slug":9454,"articleIntro":9455,"category":9456},"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.",[9457],{"metadata":9458,"sys":9461,"fields":9468},{"tags":9459,"concepts":9460},[],[],{"space":9462,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":9464,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":9469,"metaTitle":382,"metaDescription":383,"mainTitle":9470,"subtitle":401,"heroImage":9485,"ctaButton":424,"ctaLink":425},[381],{"data":9471,"content":9472,"nodeType":74},{},[9473,9479],{"data":9474,"content":9475,"nodeType":78},{},[9476],{"data":9477,"marks":9478,"value":393,"nodeType":82},{},[],{"data":9480,"content":9481,"nodeType":87},{},[9482],{"data":9483,"marks":9484,"value":400,"nodeType":82},{},[],{"metadata":9486,"sys":9489,"fields":9494},{"tags":9487,"concepts":9488},[],[],{"space":9490,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":9495},{"url":416,"details":9496,"fileName":422,"contentType":423},{"size":418,"image":9497},{"width":420,"height":421},{"sys":9499,"fields":9502},{"id":9500,"createdAt":9501},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":9503,"slug":9504,"articleIntro":9503,"category":9505},"Compte 451 - Groupe","compte-451-groupe",[9506],{"metadata":9507,"sys":9510,"fields":9517},{"tags":9508,"concepts":9509},[],[],{"space":9511,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":9513,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":9518,"metaTitle":382,"metaDescription":383,"mainTitle":9519,"subtitle":401,"heroImage":9534,"ctaButton":424,"ctaLink":425},[381],{"data":9520,"content":9521,"nodeType":74},{},[9522,9528],{"data":9523,"content":9524,"nodeType":78},{},[9525],{"data":9526,"marks":9527,"value":393,"nodeType":82},{},[],{"data":9529,"content":9530,"nodeType":87},{},[9531],{"data":9532,"marks":9533,"value":400,"nodeType":82},{},[],{"metadata":9535,"sys":9538,"fields":9543},{"tags":9536,"concepts":9537},[],[],{"space":9539,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":9544},{"url":416,"details":9545,"fileName":422,"contentType":423},{"size":418,"image":9546},{"width":420,"height":421},{"sys":9548,"fields":9551},{"id":9549,"createdAt":9550},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":9552,"slug":9553,"articleIntro":9552,"category":9554},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[9555],{"metadata":9556,"sys":9559,"fields":9566},{"tags":9557,"concepts":9558},[],[],{"space":9560,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":9562,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":9567,"metaTitle":382,"metaDescription":383,"mainTitle":9568,"subtitle":401,"heroImage":9583,"ctaButton":424,"ctaLink":425},[381],{"data":9569,"content":9570,"nodeType":74},{},[9571,9577],{"data":9572,"content":9573,"nodeType":78},{},[9574],{"data":9575,"marks":9576,"value":393,"nodeType":82},{},[],{"data":9578,"content":9579,"nodeType":87},{},[9580],{"data":9581,"marks":9582,"value":400,"nodeType":82},{},[],{"metadata":9584,"sys":9587,"fields":9592},{"tags":9585,"concepts":9586},[],[],{"space":9588,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":9593},{"url":416,"details":9594,"fileName":422,"contentType":423},{"size":418,"image":9595},{"width":420,"height":421},{"sys":9597,"fields":9600},{"id":9598,"createdAt":9599},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":9601,"slug":9602,"articleIntro":-1,"category":9603},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[9604],{"metadata":9605,"sys":9608,"fields":9615},{"tags":9606,"concepts":9607},[],[],{"space":9609,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":9611,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":9616,"metaTitle":382,"metaDescription":383,"mainTitle":9617,"subtitle":401,"heroImage":9632,"ctaButton":424,"ctaLink":425},[381],{"data":9618,"content":9619,"nodeType":74},{},[9620,9626],{"data":9621,"content":9622,"nodeType":78},{},[9623],{"data":9624,"marks":9625,"value":393,"nodeType":82},{},[],{"data":9627,"content":9628,"nodeType":87},{},[9629],{"data":9630,"marks":9631,"value":400,"nodeType":82},{},[],{"metadata":9633,"sys":9636,"fields":9641},{"tags":9634,"concepts":9635},[],[],{"space":9637,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":9642},{"url":416,"details":9643,"fileName":422,"contentType":423},{"size":418,"image":9644},{"width":420,"height":421},{"sys":9646,"fields":9649},{"id":9647,"createdAt":9648},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":9650,"slug":9651,"articleIntro":9650,"category":9652},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[9653],{"metadata":9654,"sys":9657,"fields":9664},{"tags":9655,"concepts":9656},[],[],{"space":9658,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":9660,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":9665,"metaTitle":382,"metaDescription":383,"mainTitle":9666,"subtitle":401,"heroImage":9681,"ctaButton":424,"ctaLink":425},[381],{"data":9667,"content":9668,"nodeType":74},{},[9669,9675],{"data":9670,"content":9671,"nodeType":78},{},[9672],{"data":9673,"marks":9674,"value":393,"nodeType":82},{},[],{"data":9676,"content":9677,"nodeType":87},{},[9678],{"data":9679,"marks":9680,"value":400,"nodeType":82},{},[],{"metadata":9682,"sys":9685,"fields":9690},{"tags":9683,"concepts":9684},[],[],{"space":9686,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":9691},{"url":416,"details":9692,"fileName":422,"contentType":423},{"size":418,"image":9693},{"width":420,"height":421},{"sys":9695,"fields":9698},{"id":9696,"createdAt":9697},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":9699,"slug":9700,"articleIntro":-1,"category":9701},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[9702],{"metadata":9703,"sys":9706,"fields":9713},{"tags":9704,"concepts":9705},[],[],{"space":9707,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":9709,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":9714,"metaTitle":382,"metaDescription":383,"mainTitle":9715,"subtitle":401,"heroImage":9730,"ctaButton":424,"ctaLink":425},[381],{"data":9716,"content":9717,"nodeType":74},{},[9718,9724],{"data":9719,"content":9720,"nodeType":78},{},[9721],{"data":9722,"marks":9723,"value":393,"nodeType":82},{},[],{"data":9725,"content":9726,"nodeType":87},{},[9727],{"data":9728,"marks":9729,"value":400,"nodeType":82},{},[],{"metadata":9731,"sys":9734,"fields":9739},{"tags":9732,"concepts":9733},[],[],{"space":9735,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":9740},{"url":416,"details":9741,"fileName":422,"contentType":423},{"size":418,"image":9742},{"width":420,"height":421},{"sys":9744,"fields":9747},{"id":9745,"createdAt":9746},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":9748,"slug":9749,"articleIntro":-1,"category":9750},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[9751],{"metadata":9752,"sys":9755,"fields":9762},{"tags":9753,"concepts":9754},[],[],{"space":9756,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":9758,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":9763,"metaTitle":382,"metaDescription":383,"mainTitle":9764,"subtitle":401,"heroImage":9779,"ctaButton":424,"ctaLink":425},[381],{"data":9765,"content":9766,"nodeType":74},{},[9767,9773],{"data":9768,"content":9769,"nodeType":78},{},[9770],{"data":9771,"marks":9772,"value":393,"nodeType":82},{},[],{"data":9774,"content":9775,"nodeType":87},{},[9776],{"data":9777,"marks":9778,"value":400,"nodeType":82},{},[],{"metadata":9780,"sys":9783,"fields":9788},{"tags":9781,"concepts":9782},[],[],{"space":9784,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":9789},{"url":416,"details":9790,"fileName":422,"contentType":423},{"size":418,"image":9791},{"width":420,"height":421},{"sys":9793,"fields":9796},{"id":9794,"createdAt":9795},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":9797,"slug":9798,"articleIntro":-1,"category":9799},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[9800],{"metadata":9801,"sys":9804,"fields":9811},{"tags":9802,"concepts":9803},[],[],{"space":9805,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":9807,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":9812,"metaTitle":382,"metaDescription":383,"mainTitle":9813,"subtitle":401,"heroImage":9828,"ctaButton":424,"ctaLink":425},[381],{"data":9814,"content":9815,"nodeType":74},{},[9816,9822],{"data":9817,"content":9818,"nodeType":78},{},[9819],{"data":9820,"marks":9821,"value":393,"nodeType":82},{},[],{"data":9823,"content":9824,"nodeType":87},{},[9825],{"data":9826,"marks":9827,"value":400,"nodeType":82},{},[],{"metadata":9829,"sys":9832,"fields":9837},{"tags":9830,"concepts":9831},[],[],{"space":9833,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":9838},{"url":416,"details":9839,"fileName":422,"contentType":423},{"size":418,"image":9840},{"width":420,"height":421},{"sys":9842,"fields":9845},{"id":9843,"createdAt":9844},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":9846,"slug":9847,"articleIntro":9846,"category":9848},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[9849],{"metadata":9850,"sys":9853,"fields":9860},{"tags":9851,"concepts":9852},[],[],{"space":9854,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":9856,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":9861,"metaTitle":382,"metaDescription":383,"mainTitle":9862,"subtitle":401,"heroImage":9877,"ctaButton":424,"ctaLink":425},[381],{"data":9863,"content":9864,"nodeType":74},{},[9865,9871],{"data":9866,"content":9867,"nodeType":78},{},[9868],{"data":9869,"marks":9870,"value":393,"nodeType":82},{},[],{"data":9872,"content":9873,"nodeType":87},{},[9874],{"data":9875,"marks":9876,"value":400,"nodeType":82},{},[],{"metadata":9878,"sys":9881,"fields":9886},{"tags":9879,"concepts":9880},[],[],{"space":9882,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":9887},{"url":416,"details":9888,"fileName":422,"contentType":423},{"size":418,"image":9889},{"width":420,"height":421},{"sys":9891,"fields":9894},{"id":9892,"createdAt":9893},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":9895,"slug":9896,"articleIntro":9895,"category":9897},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[9898],{"metadata":9899,"sys":9902,"fields":9909},{"tags":9900,"concepts":9901},[],[],{"space":9903,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":9905,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":9910,"metaTitle":382,"metaDescription":383,"mainTitle":9911,"subtitle":401,"heroImage":9926,"ctaButton":424,"ctaLink":425},[381],{"data":9912,"content":9913,"nodeType":74},{},[9914,9920],{"data":9915,"content":9916,"nodeType":78},{},[9917],{"data":9918,"marks":9919,"value":393,"nodeType":82},{},[],{"data":9921,"content":9922,"nodeType":87},{},[9923],{"data":9924,"marks":9925,"value":400,"nodeType":82},{},[],{"metadata":9927,"sys":9930,"fields":9935},{"tags":9928,"concepts":9929},[],[],{"space":9931,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":9936},{"url":416,"details":9937,"fileName":422,"contentType":423},{"size":418,"image":9938},{"width":420,"height":421},{"sys":9940,"fields":9943},{"id":9941,"createdAt":9942},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":9944,"slug":9945,"articleIntro":9944,"category":9946},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[9947],{"metadata":9948,"sys":9951,"fields":9958},{"tags":9949,"concepts":9950},[],[],{"space":9952,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":9954,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":9959,"metaTitle":382,"metaDescription":383,"mainTitle":9960,"subtitle":401,"heroImage":9975,"ctaButton":424,"ctaLink":425},[381],{"data":9961,"content":9962,"nodeType":74},{},[9963,9969],{"data":9964,"content":9965,"nodeType":78},{},[9966],{"data":9967,"marks":9968,"value":393,"nodeType":82},{},[],{"data":9970,"content":9971,"nodeType":87},{},[9972],{"data":9973,"marks":9974,"value":400,"nodeType":82},{},[],{"metadata":9976,"sys":9979,"fields":9984},{"tags":9977,"concepts":9978},[],[],{"space":9980,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":9985},{"url":416,"details":9986,"fileName":422,"contentType":423},{"size":418,"image":9987},{"width":420,"height":421},{"sys":9989,"fields":9992},{"id":9990,"createdAt":9991},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":9993,"slug":9994,"articleIntro":9993,"category":9995},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[9996],{"metadata":9997,"sys":10000,"fields":10007},{"tags":9998,"concepts":9999},[],[],{"space":10001,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":10003,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":10008,"metaTitle":382,"metaDescription":383,"mainTitle":10009,"subtitle":401,"heroImage":10024,"ctaButton":424,"ctaLink":425},[381],{"data":10010,"content":10011,"nodeType":74},{},[10012,10018],{"data":10013,"content":10014,"nodeType":78},{},[10015],{"data":10016,"marks":10017,"value":393,"nodeType":82},{},[],{"data":10019,"content":10020,"nodeType":87},{},[10021],{"data":10022,"marks":10023,"value":400,"nodeType":82},{},[],{"metadata":10025,"sys":10028,"fields":10033},{"tags":10026,"concepts":10027},[],[],{"space":10029,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":10034},{"url":416,"details":10035,"fileName":422,"contentType":423},{"size":418,"image":10036},{"width":420,"height":421},{"sys":10038,"fields":10041},{"id":10039,"createdAt":10040},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":10042,"slug":10043,"articleIntro":10042,"category":10044},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[10045],{"metadata":10046,"sys":10049,"fields":10056},{"tags":10047,"concepts":10048},[],[],{"space":10050,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":10052,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":10057,"metaTitle":382,"metaDescription":383,"mainTitle":10058,"subtitle":401,"heroImage":10073,"ctaButton":424,"ctaLink":425},[381],{"data":10059,"content":10060,"nodeType":74},{},[10061,10067],{"data":10062,"content":10063,"nodeType":78},{},[10064],{"data":10065,"marks":10066,"value":393,"nodeType":82},{},[],{"data":10068,"content":10069,"nodeType":87},{},[10070],{"data":10071,"marks":10072,"value":400,"nodeType":82},{},[],{"metadata":10074,"sys":10077,"fields":10082},{"tags":10075,"concepts":10076},[],[],{"space":10078,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":10083},{"url":416,"details":10084,"fileName":422,"contentType":423},{"size":418,"image":10085},{"width":420,"height":421},{"sys":10087,"fields":10090},{"id":10088,"createdAt":10089},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":10091,"slug":10092,"articleIntro":10091,"category":10093},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[10094],{"metadata":10095,"sys":10098,"fields":10105},{"tags":10096,"concepts":10097},[],[],{"space":10099,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":10101,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":10106,"metaTitle":382,"metaDescription":383,"mainTitle":10107,"subtitle":401,"heroImage":10122,"ctaButton":424,"ctaLink":425},[381],{"data":10108,"content":10109,"nodeType":74},{},[10110,10116],{"data":10111,"content":10112,"nodeType":78},{},[10113],{"data":10114,"marks":10115,"value":393,"nodeType":82},{},[],{"data":10117,"content":10118,"nodeType":87},{},[10119],{"data":10120,"marks":10121,"value":400,"nodeType":82},{},[],{"metadata":10123,"sys":10126,"fields":10131},{"tags":10124,"concepts":10125},[],[],{"space":10127,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":10132},{"url":416,"details":10133,"fileName":422,"contentType":423},{"size":418,"image":10134},{"width":420,"height":421},{"sys":10136,"fields":10139},{"id":10137,"createdAt":10138},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":10140,"slug":10141,"articleIntro":10140,"category":10142},"Compte 53 - Caisse","compte-53-caisse",[10143],{"metadata":10144,"sys":10147,"fields":10154},{"tags":10145,"concepts":10146},[],[],{"space":10148,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":10150,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":10155,"metaTitle":382,"metaDescription":383,"mainTitle":10156,"subtitle":401,"heroImage":10171,"ctaButton":424,"ctaLink":425},[381],{"data":10157,"content":10158,"nodeType":74},{},[10159,10165],{"data":10160,"content":10161,"nodeType":78},{},[10162],{"data":10163,"marks":10164,"value":393,"nodeType":82},{},[],{"data":10166,"content":10167,"nodeType":87},{},[10168],{"data":10169,"marks":10170,"value":400,"nodeType":82},{},[],{"metadata":10172,"sys":10175,"fields":10180},{"tags":10173,"concepts":10174},[],[],{"space":10176,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":10181},{"url":416,"details":10182,"fileName":422,"contentType":423},{"size":418,"image":10183},{"width":420,"height":421},{"sys":10185,"fields":10188},{"id":10186,"createdAt":10187},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":10189,"slug":10190,"articleIntro":10189,"category":10191},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[10192],{"metadata":10193,"sys":10196,"fields":10203},{"tags":10194,"concepts":10195},[],[],{"space":10197,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":10199,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":10204,"metaTitle":382,"metaDescription":383,"mainTitle":10205,"subtitle":401,"heroImage":10220,"ctaButton":424,"ctaLink":425},[381],{"data":10206,"content":10207,"nodeType":74},{},[10208,10214],{"data":10209,"content":10210,"nodeType":78},{},[10211],{"data":10212,"marks":10213,"value":393,"nodeType":82},{},[],{"data":10215,"content":10216,"nodeType":87},{},[10217],{"data":10218,"marks":10219,"value":400,"nodeType":82},{},[],{"metadata":10221,"sys":10224,"fields":10229},{"tags":10222,"concepts":10223},[],[],{"space":10225,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":10230},{"url":416,"details":10231,"fileName":422,"contentType":423},{"size":418,"image":10232},{"width":420,"height":421},{"sys":10234,"fields":10237},{"id":10235,"createdAt":10236},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":10238,"slug":10239,"articleIntro":10238,"category":10240},"68174 - Créances","compte-68174-creances",[10241],{"metadata":10242,"sys":10245,"fields":10252},{"tags":10243,"concepts":10244},[],[],{"space":10246,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":10248,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":10253,"metaTitle":382,"metaDescription":383,"mainTitle":10254,"subtitle":401,"heroImage":10269,"ctaButton":424,"ctaLink":425},[381],{"data":10255,"content":10256,"nodeType":74},{},[10257,10263],{"data":10258,"content":10259,"nodeType":78},{},[10260],{"data":10261,"marks":10262,"value":393,"nodeType":82},{},[],{"data":10264,"content":10265,"nodeType":87},{},[10266],{"data":10267,"marks":10268,"value":400,"nodeType":82},{},[],{"metadata":10270,"sys":10273,"fields":10278},{"tags":10271,"concepts":10272},[],[],{"space":10274,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":10279},{"url":416,"details":10280,"fileName":422,"contentType":423},{"size":418,"image":10281},{"width":420,"height":421},{"sys":10283,"fields":10286},{"id":10284,"createdAt":10285},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":10287,"slug":10288,"articleIntro":10287,"category":10289},"506 - Obligations","compte-506-obligations",[10290],{"metadata":10291,"sys":10294,"fields":10301},{"tags":10292,"concepts":10293},[],[],{"space":10295,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":10297,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":10302,"metaTitle":382,"metaDescription":383,"mainTitle":10303,"subtitle":401,"heroImage":10318,"ctaButton":424,"ctaLink":425},[381],{"data":10304,"content":10305,"nodeType":74},{},[10306,10312],{"data":10307,"content":10308,"nodeType":78},{},[10309],{"data":10310,"marks":10311,"value":393,"nodeType":82},{},[],{"data":10313,"content":10314,"nodeType":87},{},[10315],{"data":10316,"marks":10317,"value":400,"nodeType":82},{},[],{"metadata":10319,"sys":10322,"fields":10327},{"tags":10320,"concepts":10321},[],[],{"space":10323,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":10328},{"url":416,"details":10329,"fileName":422,"contentType":423},{"size":418,"image":10330},{"width":420,"height":421},{"sys":10332,"fields":10335},{"id":10333,"createdAt":10334},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":10336,"slug":10337,"articleIntro":10336,"category":10338},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[10339],{"metadata":10340,"sys":10343,"fields":10350},{"tags":10341,"concepts":10342},[],[],{"space":10344,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":10346,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":10351,"metaTitle":382,"metaDescription":383,"mainTitle":10352,"subtitle":401,"heroImage":10367,"ctaButton":424,"ctaLink":425},[381],{"data":10353,"content":10354,"nodeType":74},{},[10355,10361],{"data":10356,"content":10357,"nodeType":78},{},[10358],{"data":10359,"marks":10360,"value":393,"nodeType":82},{},[],{"data":10362,"content":10363,"nodeType":87},{},[10364],{"data":10365,"marks":10366,"value":400,"nodeType":82},{},[],{"metadata":10368,"sys":10371,"fields":10376},{"tags":10369,"concepts":10370},[],[],{"space":10372,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":10377},{"url":416,"details":10378,"fileName":422,"contentType":423},{"size":418,"image":10379},{"width":420,"height":421},{"sys":10381,"fields":10384},{"id":10382,"createdAt":10383},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":10385,"slug":10386,"articleIntro":10385,"category":10387},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[10388],{"metadata":10389,"sys":10392,"fields":10399},{"tags":10390,"concepts":10391},[],[],{"space":10393,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":10395,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":10400,"metaTitle":382,"metaDescription":383,"mainTitle":10401,"subtitle":401,"heroImage":10416,"ctaButton":424,"ctaLink":425},[381],{"data":10402,"content":10403,"nodeType":74},{},[10404,10410],{"data":10405,"content":10406,"nodeType":78},{},[10407],{"data":10408,"marks":10409,"value":393,"nodeType":82},{},[],{"data":10411,"content":10412,"nodeType":87},{},[10413],{"data":10414,"marks":10415,"value":400,"nodeType":82},{},[],{"metadata":10417,"sys":10420,"fields":10425},{"tags":10418,"concepts":10419},[],[],{"space":10421,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":10426},{"url":416,"details":10427,"fileName":422,"contentType":423},{"size":418,"image":10428},{"width":420,"height":421},{"sys":10430,"fields":10433},{"id":10431,"createdAt":10432},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":10434,"slug":10435,"articleIntro":10434,"category":10436},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[10437],{"metadata":10438,"sys":10441,"fields":10448},{"tags":10439,"concepts":10440},[],[],{"space":10442,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":10444,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":10449,"metaTitle":382,"metaDescription":383,"mainTitle":10450,"subtitle":401,"heroImage":10465,"ctaButton":424,"ctaLink":425},[381],{"data":10451,"content":10452,"nodeType":74},{},[10453,10459],{"data":10454,"content":10455,"nodeType":78},{},[10456],{"data":10457,"marks":10458,"value":393,"nodeType":82},{},[],{"data":10460,"content":10461,"nodeType":87},{},[10462],{"data":10463,"marks":10464,"value":400,"nodeType":82},{},[],{"metadata":10466,"sys":10469,"fields":10474},{"tags":10467,"concepts":10468},[],[],{"space":10470,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":10475},{"url":416,"details":10476,"fileName":422,"contentType":423},{"size":418,"image":10477},{"width":420,"height":421},{"sys":10479,"fields":10482},{"id":10480,"createdAt":10481},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":10483,"slug":10484,"articleIntro":10483,"category":10485},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[10486],{"metadata":10487,"sys":10490,"fields":10497},{"tags":10488,"concepts":10489},[],[],{"space":10491,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":10493,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":10498,"metaTitle":382,"metaDescription":383,"mainTitle":10499,"subtitle":401,"heroImage":10514,"ctaButton":424,"ctaLink":425},[381],{"data":10500,"content":10501,"nodeType":74},{},[10502,10508],{"data":10503,"content":10504,"nodeType":78},{},[10505],{"data":10506,"marks":10507,"value":393,"nodeType":82},{},[],{"data":10509,"content":10510,"nodeType":87},{},[10511],{"data":10512,"marks":10513,"value":400,"nodeType":82},{},[],{"metadata":10515,"sys":10518,"fields":10523},{"tags":10516,"concepts":10517},[],[],{"space":10519,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":10524},{"url":416,"details":10525,"fileName":422,"contentType":423},{"size":418,"image":10526},{"width":420,"height":421},{"sys":10528,"fields":10530},{"id":10529,"createdAt":9059},"3I5KJd4shZBebKbC7AQxh7",{"title":10531,"slug":10532,"articleIntro":10531,"category":10533},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[10534],{"metadata":10535,"sys":10538,"fields":10545},{"tags":10536,"concepts":10537},[],[],{"space":10539,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":10541,"publishedVersion":372,"revision":62,"contentType":10543,"locale":29},{"sys":10540},{"type":12,"linkType":13,"id":14},{"sys":10542},{"id":21,"type":12,"linkType":22},{"sys":10544},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":10546,"metaTitle":382,"metaDescription":383,"mainTitle":10547,"subtitle":401,"heroImage":10562,"ctaButton":424,"ctaLink":425},[381],{"data":10548,"content":10549,"nodeType":74},{},[10550,10556],{"data":10551,"content":10552,"nodeType":78},{},[10553],{"data":10554,"marks":10555,"value":393,"nodeType":82},{},[],{"data":10557,"content":10558,"nodeType":87},{},[10559],{"data":10560,"marks":10561,"value":400,"nodeType":82},{},[],{"metadata":10563,"sys":10566,"fields":10571},{"tags":10564,"concepts":10565},[],[],{"space":10567,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":10569,"publishedVersion":62,"revision":44,"locale":29},{"sys":10568},{"type":12,"linkType":13,"id":14},{"sys":10570},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":10572},{"url":416,"details":10573,"fileName":422,"contentType":423},{"size":418,"image":10574},{"width":420,"height":421},{"sys":10576,"fields":10579},{"id":10577,"createdAt":10578},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":10580,"slug":10581,"articleIntro":10580,"category":10582},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[10583],{"metadata":10584,"sys":10587,"fields":10594},{"tags":10585,"concepts":10586},[],[],{"space":10588,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":10590,"publishedVersion":372,"revision":62,"contentType":10592,"locale":29},{"sys":10589},{"type":12,"linkType":13,"id":14},{"sys":10591},{"id":21,"type":12,"linkType":22},{"sys":10593},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":10595,"metaTitle":382,"metaDescription":383,"mainTitle":10596,"subtitle":401,"heroImage":10611,"ctaButton":424,"ctaLink":425},[381],{"data":10597,"content":10598,"nodeType":74},{},[10599,10605],{"data":10600,"content":10601,"nodeType":78},{},[10602],{"data":10603,"marks":10604,"value":393,"nodeType":82},{},[],{"data":10606,"content":10607,"nodeType":87},{},[10608],{"data":10609,"marks":10610,"value":400,"nodeType":82},{},[],{"metadata":10612,"sys":10615,"fields":10620},{"tags":10613,"concepts":10614},[],[],{"space":10616,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":10618,"publishedVersion":62,"revision":44,"locale":29},{"sys":10617},{"type":12,"linkType":13,"id":14},{"sys":10619},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":10621},{"url":416,"details":10622,"fileName":422,"contentType":423},{"size":418,"image":10623},{"width":420,"height":421},{"sys":10625,"fields":10628},{"id":10626,"createdAt":10627},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":10629,"slug":10630,"articleIntro":-1,"category":10631},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[10632],{"metadata":10633,"sys":10636,"fields":10643},{"tags":10634,"concepts":10635},[],[],{"space":10637,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":10639,"publishedVersion":372,"revision":62,"contentType":10641,"locale":29},{"sys":10638},{"type":12,"linkType":13,"id":14},{"sys":10640},{"id":21,"type":12,"linkType":22},{"sys":10642},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":10644,"metaTitle":382,"metaDescription":383,"mainTitle":10645,"subtitle":401,"heroImage":10660,"ctaButton":424,"ctaLink":425},[381],{"data":10646,"content":10647,"nodeType":74},{},[10648,10654],{"data":10649,"content":10650,"nodeType":78},{},[10651],{"data":10652,"marks":10653,"value":393,"nodeType":82},{},[],{"data":10655,"content":10656,"nodeType":87},{},[10657],{"data":10658,"marks":10659,"value":400,"nodeType":82},{},[],{"metadata":10661,"sys":10664,"fields":10669},{"tags":10662,"concepts":10663},[],[],{"space":10665,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":10667,"publishedVersion":62,"revision":44,"locale":29},{"sys":10666},{"type":12,"linkType":13,"id":14},{"sys":10668},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":10670},{"url":416,"details":10671,"fileName":422,"contentType":423},{"size":418,"image":10672},{"width":420,"height":421},{"sys":10674,"fields":10677},{"id":10675,"createdAt":10676},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":10678,"slug":10679,"articleIntro":10678,"category":10680},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[10681],{"metadata":10682,"sys":10685,"fields":10692},{"tags":10683,"concepts":10684},[],[],{"space":10686,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":10688,"publishedVersion":372,"revision":62,"contentType":10690,"locale":29},{"sys":10687},{"type":12,"linkType":13,"id":14},{"sys":10689},{"id":21,"type":12,"linkType":22},{"sys":10691},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":10693,"metaTitle":382,"metaDescription":383,"mainTitle":10694,"subtitle":401,"heroImage":10709,"ctaButton":424,"ctaLink":425},[381],{"data":10695,"content":10696,"nodeType":74},{},[10697,10703],{"data":10698,"content":10699,"nodeType":78},{},[10700],{"data":10701,"marks":10702,"value":393,"nodeType":82},{},[],{"data":10704,"content":10705,"nodeType":87},{},[10706],{"data":10707,"marks":10708,"value":400,"nodeType":82},{},[],{"metadata":10710,"sys":10713,"fields":10718},{"tags":10711,"concepts":10712},[],[],{"space":10714,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":10716,"publishedVersion":62,"revision":44,"locale":29},{"sys":10715},{"type":12,"linkType":13,"id":14},{"sys":10717},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":10719},{"url":416,"details":10720,"fileName":422,"contentType":423},{"size":418,"image":10721},{"width":420,"height":421},{"sys":10723,"fields":10726},{"id":10724,"createdAt":10725},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":10727,"slug":10728,"articleIntro":10727,"category":10729},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[10730],{"metadata":10731,"sys":10734,"fields":10741},{"tags":10732,"concepts":10733},[],[],{"space":10735,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":10737,"publishedVersion":372,"revision":62,"contentType":10739,"locale":29},{"sys":10736},{"type":12,"linkType":13,"id":14},{"sys":10738},{"id":21,"type":12,"linkType":22},{"sys":10740},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":10742,"metaTitle":382,"metaDescription":383,"mainTitle":10743,"subtitle":401,"heroImage":10758,"ctaButton":424,"ctaLink":425},[381],{"data":10744,"content":10745,"nodeType":74},{},[10746,10752],{"data":10747,"content":10748,"nodeType":78},{},[10749],{"data":10750,"marks":10751,"value":393,"nodeType":82},{},[],{"data":10753,"content":10754,"nodeType":87},{},[10755],{"data":10756,"marks":10757,"value":400,"nodeType":82},{},[],{"metadata":10759,"sys":10762,"fields":10767},{"tags":10760,"concepts":10761},[],[],{"space":10763,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":10765,"publishedVersion":62,"revision":44,"locale":29},{"sys":10764},{"type":12,"linkType":13,"id":14},{"sys":10766},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":10768},{"url":416,"details":10769,"fileName":422,"contentType":423},{"size":418,"image":10770},{"width":420,"height":421},{"sys":10772,"fields":10775},{"id":10773,"createdAt":10774},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":10776,"slug":10777,"articleIntro":10776,"category":10778},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[10779],{"metadata":10780,"sys":10783,"fields":10790},{"tags":10781,"concepts":10782},[],[],{"space":10784,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":10786,"publishedVersion":372,"revision":62,"contentType":10788,"locale":29},{"sys":10785},{"type":12,"linkType":13,"id":14},{"sys":10787},{"id":21,"type":12,"linkType":22},{"sys":10789},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":10791,"metaTitle":382,"metaDescription":383,"mainTitle":10792,"subtitle":401,"heroImage":10807,"ctaButton":424,"ctaLink":425},[381],{"data":10793,"content":10794,"nodeType":74},{},[10795,10801],{"data":10796,"content":10797,"nodeType":78},{},[10798],{"data":10799,"marks":10800,"value":393,"nodeType":82},{},[],{"data":10802,"content":10803,"nodeType":87},{},[10804],{"data":10805,"marks":10806,"value":400,"nodeType":82},{},[],{"metadata":10808,"sys":10811,"fields":10816},{"tags":10809,"concepts":10810},[],[],{"space":10812,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":10814,"publishedVersion":62,"revision":44,"locale":29},{"sys":10813},{"type":12,"linkType":13,"id":14},{"sys":10815},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":10817},{"url":416,"details":10818,"fileName":422,"contentType":423},{"size":418,"image":10819},{"width":420,"height":421},{"sys":10821,"fields":10824},{"id":10822,"createdAt":10823},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":10825,"slug":10826,"articleIntro":10825,"category":10827},"Compte 211 - Terrains","compte-211-terrains",[10828],{"metadata":10829,"sys":10832,"fields":10839},{"tags":10830,"concepts":10831},[],[],{"space":10833,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":10835,"publishedVersion":372,"revision":62,"contentType":10837,"locale":29},{"sys":10834},{"type":12,"linkType":13,"id":14},{"sys":10836},{"id":21,"type":12,"linkType":22},{"sys":10838},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":10840,"metaTitle":382,"metaDescription":383,"mainTitle":10841,"subtitle":401,"heroImage":10856,"ctaButton":424,"ctaLink":425},[381],{"data":10842,"content":10843,"nodeType":74},{},[10844,10850],{"data":10845,"content":10846,"nodeType":78},{},[10847],{"data":10848,"marks":10849,"value":393,"nodeType":82},{},[],{"data":10851,"content":10852,"nodeType":87},{},[10853],{"data":10854,"marks":10855,"value":400,"nodeType":82},{},[],{"metadata":10857,"sys":10860,"fields":10865},{"tags":10858,"concepts":10859},[],[],{"space":10861,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":10863,"publishedVersion":62,"revision":44,"locale":29},{"sys":10862},{"type":12,"linkType":13,"id":14},{"sys":10864},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":10866},{"url":416,"details":10867,"fileName":422,"contentType":423},{"size":418,"image":10868},{"width":420,"height":421},{"sys":10870,"fields":10873},{"id":10871,"createdAt":10872},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":10874,"slug":10875,"articleIntro":10874,"category":10876},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[10877],{"metadata":10878,"sys":10881,"fields":10888},{"tags":10879,"concepts":10880},[],[],{"space":10882,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":10884,"publishedVersion":372,"revision":62,"contentType":10886,"locale":29},{"sys":10883},{"type":12,"linkType":13,"id":14},{"sys":10885},{"id":21,"type":12,"linkType":22},{"sys":10887},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":10889,"metaTitle":382,"metaDescription":383,"mainTitle":10890,"subtitle":401,"heroImage":10905,"ctaButton":424,"ctaLink":425},[381],{"data":10891,"content":10892,"nodeType":74},{},[10893,10899],{"data":10894,"content":10895,"nodeType":78},{},[10896],{"data":10897,"marks":10898,"value":393,"nodeType":82},{},[],{"data":10900,"content":10901,"nodeType":87},{},[10902],{"data":10903,"marks":10904,"value":400,"nodeType":82},{},[],{"metadata":10906,"sys":10909,"fields":10914},{"tags":10907,"concepts":10908},[],[],{"space":10910,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":10912,"publishedVersion":62,"revision":44,"locale":29},{"sys":10911},{"type":12,"linkType":13,"id":14},{"sys":10913},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":10915},{"url":416,"details":10916,"fileName":422,"contentType":423},{"size":418,"image":10917},{"width":420,"height":421},{"sys":10919,"fields":10922},{"id":10920,"createdAt":10921},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":10923,"slug":10924,"articleIntro":10923,"category":10925},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[10926],{"metadata":10927,"sys":10930,"fields":10937},{"tags":10928,"concepts":10929},[],[],{"space":10931,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":10933,"publishedVersion":372,"revision":62,"contentType":10935,"locale":29},{"sys":10932},{"type":12,"linkType":13,"id":14},{"sys":10934},{"id":21,"type":12,"linkType":22},{"sys":10936},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":10938,"metaTitle":382,"metaDescription":383,"mainTitle":10939,"subtitle":401,"heroImage":10954,"ctaButton":424,"ctaLink":425},[381],{"data":10940,"content":10941,"nodeType":74},{},[10942,10948],{"data":10943,"content":10944,"nodeType":78},{},[10945],{"data":10946,"marks":10947,"value":393,"nodeType":82},{},[],{"data":10949,"content":10950,"nodeType":87},{},[10951],{"data":10952,"marks":10953,"value":400,"nodeType":82},{},[],{"metadata":10955,"sys":10958,"fields":10963},{"tags":10956,"concepts":10957},[],[],{"space":10959,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":10961,"publishedVersion":62,"revision":44,"locale":29},{"sys":10960},{"type":12,"linkType":13,"id":14},{"sys":10962},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":10964},{"url":416,"details":10965,"fileName":422,"contentType":423},{"size":418,"image":10966},{"width":420,"height":421},{"sys":10968,"fields":10971},{"id":10969,"createdAt":10970},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":10972,"slug":10973,"articleIntro":10972,"category":10974},"Compte 58 - Virements internes","compte-58-virements-internes",[10975],{"metadata":10976,"sys":10979,"fields":10986},{"tags":10977,"concepts":10978},[],[],{"space":10980,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":10982,"publishedVersion":372,"revision":62,"contentType":10984,"locale":29},{"sys":10981},{"type":12,"linkType":13,"id":14},{"sys":10983},{"id":21,"type":12,"linkType":22},{"sys":10985},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":10987,"metaTitle":382,"metaDescription":383,"mainTitle":10988,"subtitle":401,"heroImage":11003,"ctaButton":424,"ctaLink":425},[381],{"data":10989,"content":10990,"nodeType":74},{},[10991,10997],{"data":10992,"content":10993,"nodeType":78},{},[10994],{"data":10995,"marks":10996,"value":393,"nodeType":82},{},[],{"data":10998,"content":10999,"nodeType":87},{},[11000],{"data":11001,"marks":11002,"value":400,"nodeType":82},{},[],{"metadata":11004,"sys":11007,"fields":11012},{"tags":11005,"concepts":11006},[],[],{"space":11008,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":11010,"publishedVersion":62,"revision":44,"locale":29},{"sys":11009},{"type":12,"linkType":13,"id":14},{"sys":11011},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":11013},{"url":416,"details":11014,"fileName":422,"contentType":423},{"size":418,"image":11015},{"width":420,"height":421},{"sys":11017,"fields":11020},{"id":11018,"createdAt":11019},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":11021,"slug":11022,"articleIntro":11021,"category":11023},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[11024],{"metadata":11025,"sys":11028,"fields":11035},{"tags":11026,"concepts":11027},[],[],{"space":11029,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":11031,"publishedVersion":372,"revision":62,"contentType":11033,"locale":29},{"sys":11030},{"type":12,"linkType":13,"id":14},{"sys":11032},{"id":21,"type":12,"linkType":22},{"sys":11034},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":11036,"metaTitle":382,"metaDescription":383,"mainTitle":11037,"subtitle":401,"heroImage":11052,"ctaButton":424,"ctaLink":425},[381],{"data":11038,"content":11039,"nodeType":74},{},[11040,11046],{"data":11041,"content":11042,"nodeType":78},{},[11043],{"data":11044,"marks":11045,"value":393,"nodeType":82},{},[],{"data":11047,"content":11048,"nodeType":87},{},[11049],{"data":11050,"marks":11051,"value":400,"nodeType":82},{},[],{"metadata":11053,"sys":11056,"fields":11061},{"tags":11054,"concepts":11055},[],[],{"space":11057,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":11059,"publishedVersion":62,"revision":44,"locale":29},{"sys":11058},{"type":12,"linkType":13,"id":14},{"sys":11060},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":11062},{"url":416,"details":11063,"fileName":422,"contentType":423},{"size":418,"image":11064},{"width":420,"height":421},{"sys":11066,"fields":11069},{"id":11067,"createdAt":11068},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":11070,"slug":11071,"articleIntro":11070,"category":11072},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[11073],{"metadata":11074,"sys":11077,"fields":11084},{"tags":11075,"concepts":11076},[],[],{"space":11078,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":11080,"publishedVersion":372,"revision":62,"contentType":11082,"locale":29},{"sys":11079},{"type":12,"linkType":13,"id":14},{"sys":11081},{"id":21,"type":12,"linkType":22},{"sys":11083},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":11085,"metaTitle":382,"metaDescription":383,"mainTitle":11086,"subtitle":401,"heroImage":11101,"ctaButton":424,"ctaLink":425},[381],{"data":11087,"content":11088,"nodeType":74},{},[11089,11095],{"data":11090,"content":11091,"nodeType":78},{},[11092],{"data":11093,"marks":11094,"value":393,"nodeType":82},{},[],{"data":11096,"content":11097,"nodeType":87},{},[11098],{"data":11099,"marks":11100,"value":400,"nodeType":82},{},[],{"metadata":11102,"sys":11105,"fields":11110},{"tags":11103,"concepts":11104},[],[],{"space":11106,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":11108,"publishedVersion":62,"revision":44,"locale":29},{"sys":11107},{"type":12,"linkType":13,"id":14},{"sys":11109},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":11111},{"url":416,"details":11112,"fileName":422,"contentType":423},{"size":418,"image":11113},{"width":420,"height":421},{"sys":11115,"fields":11118},{"id":11116,"createdAt":11117},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":11119,"slug":11120,"articleIntro":11119,"category":11121},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[11122],{"metadata":11123,"sys":11126,"fields":11133},{"tags":11124,"concepts":11125},[],[],{"space":11127,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":11129,"publishedVersion":372,"revision":62,"contentType":11131,"locale":29},{"sys":11128},{"type":12,"linkType":13,"id":14},{"sys":11130},{"id":21,"type":12,"linkType":22},{"sys":11132},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":11134,"metaTitle":382,"metaDescription":383,"mainTitle":11135,"subtitle":401,"heroImage":11150,"ctaButton":424,"ctaLink":425},[381],{"data":11136,"content":11137,"nodeType":74},{},[11138,11144],{"data":11139,"content":11140,"nodeType":78},{},[11141],{"data":11142,"marks":11143,"value":393,"nodeType":82},{},[],{"data":11145,"content":11146,"nodeType":87},{},[11147],{"data":11148,"marks":11149,"value":400,"nodeType":82},{},[],{"metadata":11151,"sys":11154,"fields":11159},{"tags":11152,"concepts":11153},[],[],{"space":11155,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":11157,"publishedVersion":62,"revision":44,"locale":29},{"sys":11156},{"type":12,"linkType":13,"id":14},{"sys":11158},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":11160},{"url":416,"details":11161,"fileName":422,"contentType":423},{"size":418,"image":11162},{"width":420,"height":421},{"sys":11164,"fields":11167},{"id":11165,"createdAt":11166},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":11168,"slug":11169,"articleIntro":11168,"category":11170},"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",[11171],{"metadata":11172,"sys":11175,"fields":11182},{"tags":11173,"concepts":11174},[],[],{"space":11176,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":11178,"publishedVersion":372,"revision":62,"contentType":11180,"locale":29},{"sys":11177},{"type":12,"linkType":13,"id":14},{"sys":11179},{"id":21,"type":12,"linkType":22},{"sys":11181},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":11183,"metaTitle":382,"metaDescription":383,"mainTitle":11184,"subtitle":401,"heroImage":11199,"ctaButton":424,"ctaLink":425},[381],{"data":11185,"content":11186,"nodeType":74},{},[11187,11193],{"data":11188,"content":11189,"nodeType":78},{},[11190],{"data":11191,"marks":11192,"value":393,"nodeType":82},{},[],{"data":11194,"content":11195,"nodeType":87},{},[11196],{"data":11197,"marks":11198,"value":400,"nodeType":82},{},[],{"metadata":11200,"sys":11203,"fields":11208},{"tags":11201,"concepts":11202},[],[],{"space":11204,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":11206,"publishedVersion":62,"revision":44,"locale":29},{"sys":11205},{"type":12,"linkType":13,"id":14},{"sys":11207},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":11209},{"url":416,"details":11210,"fileName":422,"contentType":423},{"size":418,"image":11211},{"width":420,"height":421},{"sys":11213,"fields":11216},{"id":11214,"createdAt":11215},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":11217,"slug":11218,"articleIntro":11217,"category":11219},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[11220],{"metadata":11221,"sys":11224,"fields":11231},{"tags":11222,"concepts":11223},[],[],{"space":11225,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":11227,"publishedVersion":372,"revision":62,"contentType":11229,"locale":29},{"sys":11226},{"type":12,"linkType":13,"id":14},{"sys":11228},{"id":21,"type":12,"linkType":22},{"sys":11230},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":11232,"metaTitle":382,"metaDescription":383,"mainTitle":11233,"subtitle":401,"heroImage":11248,"ctaButton":424,"ctaLink":425},[381],{"data":11234,"content":11235,"nodeType":74},{},[11236,11242],{"data":11237,"content":11238,"nodeType":78},{},[11239],{"data":11240,"marks":11241,"value":393,"nodeType":82},{},[],{"data":11243,"content":11244,"nodeType":87},{},[11245],{"data":11246,"marks":11247,"value":400,"nodeType":82},{},[],{"metadata":11249,"sys":11252,"fields":11257},{"tags":11250,"concepts":11251},[],[],{"space":11253,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":11255,"publishedVersion":62,"revision":44,"locale":29},{"sys":11254},{"type":12,"linkType":13,"id":14},{"sys":11256},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":11258},{"url":416,"details":11259,"fileName":422,"contentType":423},{"size":418,"image":11260},{"width":420,"height":421},{"sys":11262,"fields":11265},{"id":11263,"createdAt":11264},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":11266,"slug":11267,"articleIntro":11266,"category":11268},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[11269],{"metadata":11270,"sys":11273,"fields":11280},{"tags":11271,"concepts":11272},[],[],{"space":11274,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":11276,"publishedVersion":372,"revision":62,"contentType":11278,"locale":29},{"sys":11275},{"type":12,"linkType":13,"id":14},{"sys":11277},{"id":21,"type":12,"linkType":22},{"sys":11279},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":11281,"metaTitle":382,"metaDescription":383,"mainTitle":11282,"subtitle":401,"heroImage":11297,"ctaButton":424,"ctaLink":425},[381],{"data":11283,"content":11284,"nodeType":74},{},[11285,11291],{"data":11286,"content":11287,"nodeType":78},{},[11288],{"data":11289,"marks":11290,"value":393,"nodeType":82},{},[],{"data":11292,"content":11293,"nodeType":87},{},[11294],{"data":11295,"marks":11296,"value":400,"nodeType":82},{},[],{"metadata":11298,"sys":11301,"fields":11306},{"tags":11299,"concepts":11300},[],[],{"space":11302,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":11304,"publishedVersion":62,"revision":44,"locale":29},{"sys":11303},{"type":12,"linkType":13,"id":14},{"sys":11305},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":11307},{"url":416,"details":11308,"fileName":422,"contentType":423},{"size":418,"image":11309},{"width":420,"height":421},{"sys":11311,"fields":11314},{"id":11312,"createdAt":11313},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":11315,"slug":11316,"articleIntro":11315,"category":11317},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[11318],{"metadata":11319,"sys":11322,"fields":11329},{"tags":11320,"concepts":11321},[],[],{"space":11323,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":11325,"publishedVersion":372,"revision":62,"contentType":11327,"locale":29},{"sys":11324},{"type":12,"linkType":13,"id":14},{"sys":11326},{"id":21,"type":12,"linkType":22},{"sys":11328},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":11330,"metaTitle":382,"metaDescription":383,"mainTitle":11331,"subtitle":401,"heroImage":11346,"ctaButton":424,"ctaLink":425},[381],{"data":11332,"content":11333,"nodeType":74},{},[11334,11340],{"data":11335,"content":11336,"nodeType":78},{},[11337],{"data":11338,"marks":11339,"value":393,"nodeType":82},{},[],{"data":11341,"content":11342,"nodeType":87},{},[11343],{"data":11344,"marks":11345,"value":400,"nodeType":82},{},[],{"metadata":11347,"sys":11350,"fields":11355},{"tags":11348,"concepts":11349},[],[],{"space":11351,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":11353,"publishedVersion":62,"revision":44,"locale":29},{"sys":11352},{"type":12,"linkType":13,"id":14},{"sys":11354},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":11356},{"url":416,"details":11357,"fileName":422,"contentType":423},{"size":418,"image":11358},{"width":420,"height":421},{"sys":11360,"fields":11363},{"id":11361,"createdAt":11362},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":11364,"slug":11365,"articleIntro":11364,"category":11366},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[11367],{"metadata":11368,"sys":11371,"fields":11378},{"tags":11369,"concepts":11370},[],[],{"space":11372,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":11374,"publishedVersion":372,"revision":62,"contentType":11376,"locale":29},{"sys":11373},{"type":12,"linkType":13,"id":14},{"sys":11375},{"id":21,"type":12,"linkType":22},{"sys":11377},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":11379,"metaTitle":382,"metaDescription":383,"mainTitle":11380,"subtitle":401,"heroImage":11395,"ctaButton":424,"ctaLink":425},[381],{"data":11381,"content":11382,"nodeType":74},{},[11383,11389],{"data":11384,"content":11385,"nodeType":78},{},[11386],{"data":11387,"marks":11388,"value":393,"nodeType":82},{},[],{"data":11390,"content":11391,"nodeType":87},{},[11392],{"data":11393,"marks":11394,"value":400,"nodeType":82},{},[],{"metadata":11396,"sys":11399,"fields":11404},{"tags":11397,"concepts":11398},[],[],{"space":11400,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":11402,"publishedVersion":62,"revision":44,"locale":29},{"sys":11401},{"type":12,"linkType":13,"id":14},{"sys":11403},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":11405},{"url":416,"details":11406,"fileName":422,"contentType":423},{"size":418,"image":11407},{"width":420,"height":421},{"sys":11409,"fields":11412},{"id":11410,"createdAt":11411},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":11413,"slug":11414,"articleIntro":11413,"category":11415},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[11416],{"metadata":11417,"sys":11420,"fields":11427},{"tags":11418,"concepts":11419},[],[],{"space":11421,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":11423,"publishedVersion":372,"revision":62,"contentType":11425,"locale":29},{"sys":11422},{"type":12,"linkType":13,"id":14},{"sys":11424},{"id":21,"type":12,"linkType":22},{"sys":11426},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":11428,"metaTitle":382,"metaDescription":383,"mainTitle":11429,"subtitle":401,"heroImage":11444,"ctaButton":424,"ctaLink":425},[381],{"data":11430,"content":11431,"nodeType":74},{},[11432,11438],{"data":11433,"content":11434,"nodeType":78},{},[11435],{"data":11436,"marks":11437,"value":393,"nodeType":82},{},[],{"data":11439,"content":11440,"nodeType":87},{},[11441],{"data":11442,"marks":11443,"value":400,"nodeType":82},{},[],{"metadata":11445,"sys":11448,"fields":11453},{"tags":11446,"concepts":11447},[],[],{"space":11449,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":11451,"publishedVersion":62,"revision":44,"locale":29},{"sys":11450},{"type":12,"linkType":13,"id":14},{"sys":11452},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":11454},{"url":416,"details":11455,"fileName":422,"contentType":423},{"size":418,"image":11456},{"width":420,"height":421},{"sys":11458,"fields":11461},{"id":11459,"createdAt":11460},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":11462,"slug":11463,"articleIntro":11462,"category":11464},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[11465],{"metadata":11466,"sys":11469,"fields":11476},{"tags":11467,"concepts":11468},[],[],{"space":11470,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":11472,"publishedVersion":372,"revision":62,"contentType":11474,"locale":29},{"sys":11471},{"type":12,"linkType":13,"id":14},{"sys":11473},{"id":21,"type":12,"linkType":22},{"sys":11475},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":11477,"metaTitle":382,"metaDescription":383,"mainTitle":11478,"subtitle":401,"heroImage":11493,"ctaButton":424,"ctaLink":425},[381],{"data":11479,"content":11480,"nodeType":74},{},[11481,11487],{"data":11482,"content":11483,"nodeType":78},{},[11484],{"data":11485,"marks":11486,"value":393,"nodeType":82},{},[],{"data":11488,"content":11489,"nodeType":87},{},[11490],{"data":11491,"marks":11492,"value":400,"nodeType":82},{},[],{"metadata":11494,"sys":11497,"fields":11502},{"tags":11495,"concepts":11496},[],[],{"space":11498,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":11500,"publishedVersion":62,"revision":44,"locale":29},{"sys":11499},{"type":12,"linkType":13,"id":14},{"sys":11501},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":11503},{"url":416,"details":11504,"fileName":422,"contentType":423},{"size":418,"image":11505},{"width":420,"height":421},{"sys":11507,"fields":11510},{"id":11508,"createdAt":11509},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":11511,"slug":11512,"articleIntro":11511,"category":11513},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[11514],{"metadata":11515,"sys":11518,"fields":11525},{"tags":11516,"concepts":11517},[],[],{"space":11519,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":11521,"publishedVersion":372,"revision":62,"contentType":11523,"locale":29},{"sys":11520},{"type":12,"linkType":13,"id":14},{"sys":11522},{"id":21,"type":12,"linkType":22},{"sys":11524},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":11526,"metaTitle":382,"metaDescription":383,"mainTitle":11527,"subtitle":401,"heroImage":11542,"ctaButton":424,"ctaLink":425},[381],{"data":11528,"content":11529,"nodeType":74},{},[11530,11536],{"data":11531,"content":11532,"nodeType":78},{},[11533],{"data":11534,"marks":11535,"value":393,"nodeType":82},{},[],{"data":11537,"content":11538,"nodeType":87},{},[11539],{"data":11540,"marks":11541,"value":400,"nodeType":82},{},[],{"metadata":11543,"sys":11546,"fields":11551},{"tags":11544,"concepts":11545},[],[],{"space":11547,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":11549,"publishedVersion":62,"revision":44,"locale":29},{"sys":11548},{"type":12,"linkType":13,"id":14},{"sys":11550},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":11552},{"url":416,"details":11553,"fileName":422,"contentType":423},{"size":418,"image":11554},{"width":420,"height":421},{"sys":11556,"fields":11559},{"id":11557,"createdAt":11558},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":11560,"slug":11561,"articleIntro":11560,"category":11562},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[11563],{"metadata":11564,"sys":11567,"fields":11574},{"tags":11565,"concepts":11566},[],[],{"space":11568,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":11570,"publishedVersion":372,"revision":62,"contentType":11572,"locale":29},{"sys":11569},{"type":12,"linkType":13,"id":14},{"sys":11571},{"id":21,"type":12,"linkType":22},{"sys":11573},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":11575,"metaTitle":382,"metaDescription":383,"mainTitle":11576,"subtitle":401,"heroImage":11591,"ctaButton":424,"ctaLink":425},[381],{"data":11577,"content":11578,"nodeType":74},{},[11579,11585],{"data":11580,"content":11581,"nodeType":78},{},[11582],{"data":11583,"marks":11584,"value":393,"nodeType":82},{},[],{"data":11586,"content":11587,"nodeType":87},{},[11588],{"data":11589,"marks":11590,"value":400,"nodeType":82},{},[],{"metadata":11592,"sys":11595,"fields":11600},{"tags":11593,"concepts":11594},[],[],{"space":11596,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":11598,"publishedVersion":62,"revision":44,"locale":29},{"sys":11597},{"type":12,"linkType":13,"id":14},{"sys":11599},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":11601},{"url":416,"details":11602,"fileName":422,"contentType":423},{"size":418,"image":11603},{"width":420,"height":421},{"sys":11605,"fields":11608},{"id":11606,"createdAt":11607},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":11609,"slug":11610,"articleIntro":11609,"category":11611},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[11612],{"metadata":11613,"sys":11616,"fields":11623},{"tags":11614,"concepts":11615},[],[],{"space":11617,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":11619,"publishedVersion":372,"revision":62,"contentType":11621,"locale":29},{"sys":11618},{"type":12,"linkType":13,"id":14},{"sys":11620},{"id":21,"type":12,"linkType":22},{"sys":11622},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":11624,"metaTitle":382,"metaDescription":383,"mainTitle":11625,"subtitle":401,"heroImage":11640,"ctaButton":424,"ctaLink":425},[381],{"data":11626,"content":11627,"nodeType":74},{},[11628,11634],{"data":11629,"content":11630,"nodeType":78},{},[11631],{"data":11632,"marks":11633,"value":393,"nodeType":82},{},[],{"data":11635,"content":11636,"nodeType":87},{},[11637],{"data":11638,"marks":11639,"value":400,"nodeType":82},{},[],{"metadata":11641,"sys":11644,"fields":11649},{"tags":11642,"concepts":11643},[],[],{"space":11645,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":11647,"publishedVersion":62,"revision":44,"locale":29},{"sys":11646},{"type":12,"linkType":13,"id":14},{"sys":11648},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":11650},{"url":416,"details":11651,"fileName":422,"contentType":423},{"size":418,"image":11652},{"width":420,"height":421},{"sys":11654,"fields":11657},{"id":11655,"createdAt":11656},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":11658,"slug":11659,"articleIntro":11658,"category":11660},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[11661],{"metadata":11662,"sys":11665,"fields":11672},{"tags":11663,"concepts":11664},[],[],{"space":11666,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":11668,"publishedVersion":372,"revision":62,"contentType":11670,"locale":29},{"sys":11667},{"type":12,"linkType":13,"id":14},{"sys":11669},{"id":21,"type":12,"linkType":22},{"sys":11671},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":11673,"metaTitle":382,"metaDescription":383,"mainTitle":11674,"subtitle":401,"heroImage":11689,"ctaButton":424,"ctaLink":425},[381],{"data":11675,"content":11676,"nodeType":74},{},[11677,11683],{"data":11678,"content":11679,"nodeType":78},{},[11680],{"data":11681,"marks":11682,"value":393,"nodeType":82},{},[],{"data":11684,"content":11685,"nodeType":87},{},[11686],{"data":11687,"marks":11688,"value":400,"nodeType":82},{},[],{"metadata":11690,"sys":11693,"fields":11698},{"tags":11691,"concepts":11692},[],[],{"space":11694,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":11696,"publishedVersion":62,"revision":44,"locale":29},{"sys":11695},{"type":12,"linkType":13,"id":14},{"sys":11697},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":11699},{"url":416,"details":11700,"fileName":422,"contentType":423},{"size":418,"image":11701},{"width":420,"height":421},{"sys":11703,"fields":11706},{"id":11704,"createdAt":11705},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":11707,"slug":11708,"articleIntro":11707,"category":11709},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[11710],{"metadata":11711,"sys":11714,"fields":11721},{"tags":11712,"concepts":11713},[],[],{"space":11715,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":11717,"publishedVersion":372,"revision":62,"contentType":11719,"locale":29},{"sys":11716},{"type":12,"linkType":13,"id":14},{"sys":11718},{"id":21,"type":12,"linkType":22},{"sys":11720},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":11722,"metaTitle":382,"metaDescription":383,"mainTitle":11723,"subtitle":401,"heroImage":11738,"ctaButton":424,"ctaLink":425},[381],{"data":11724,"content":11725,"nodeType":74},{},[11726,11732],{"data":11727,"content":11728,"nodeType":78},{},[11729],{"data":11730,"marks":11731,"value":393,"nodeType":82},{},[],{"data":11733,"content":11734,"nodeType":87},{},[11735],{"data":11736,"marks":11737,"value":400,"nodeType":82},{},[],{"metadata":11739,"sys":11742,"fields":11747},{"tags":11740,"concepts":11741},[],[],{"space":11743,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":11745,"publishedVersion":62,"revision":44,"locale":29},{"sys":11744},{"type":12,"linkType":13,"id":14},{"sys":11746},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":11748},{"url":416,"details":11749,"fileName":422,"contentType":423},{"size":418,"image":11750},{"width":420,"height":421},{"sys":11752,"fields":11755},{"id":11753,"createdAt":11754},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":11756,"slug":11757,"articleIntro":11758,"category":11759},"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",[11760],{"metadata":11761,"sys":11764,"fields":11771},{"tags":11762,"concepts":11763},[],[],{"space":11765,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":11767,"publishedVersion":372,"revision":62,"contentType":11769,"locale":29},{"sys":11766},{"type":12,"linkType":13,"id":14},{"sys":11768},{"id":21,"type":12,"linkType":22},{"sys":11770},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":11772,"metaTitle":382,"metaDescription":383,"mainTitle":11773,"subtitle":401,"heroImage":11788,"ctaButton":424,"ctaLink":425},[381],{"data":11774,"content":11775,"nodeType":74},{},[11776,11782],{"data":11777,"content":11778,"nodeType":78},{},[11779],{"data":11780,"marks":11781,"value":393,"nodeType":82},{},[],{"data":11783,"content":11784,"nodeType":87},{},[11785],{"data":11786,"marks":11787,"value":400,"nodeType":82},{},[],{"metadata":11789,"sys":11792,"fields":11797},{"tags":11790,"concepts":11791},[],[],{"space":11793,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":11795,"publishedVersion":62,"revision":44,"locale":29},{"sys":11794},{"type":12,"linkType":13,"id":14},{"sys":11796},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":11798},{"url":416,"details":11799,"fileName":422,"contentType":423},{"size":418,"image":11800},{"width":420,"height":421},{"sys":11802,"fields":11805},{"id":11803,"createdAt":11804},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":11806,"slug":11807,"articleIntro":11808,"category":11809},"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.",[11810],{"metadata":11811,"sys":11814,"fields":11821},{"tags":11812,"concepts":11813},[],[],{"space":11815,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":11817,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":11822,"metaTitle":382,"metaDescription":383,"mainTitle":11823,"subtitle":401,"heroImage":11838,"ctaButton":424,"ctaLink":425},[381],{"data":11824,"content":11825,"nodeType":74},{},[11826,11832],{"data":11827,"content":11828,"nodeType":78},{},[11829],{"data":11830,"marks":11831,"value":393,"nodeType":82},{},[],{"data":11833,"content":11834,"nodeType":87},{},[11835],{"data":11836,"marks":11837,"value":400,"nodeType":82},{},[],{"metadata":11839,"sys":11842,"fields":11847},{"tags":11840,"concepts":11841},[],[],{"space":11843,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":11848},{"url":416,"details":11849,"fileName":422,"contentType":423},{"size":418,"image":11850},{"width":420,"height":421},{"sys":11852,"fields":11855},{"id":11853,"createdAt":11854},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":11856,"slug":11857,"articleIntro":11856,"category":11858},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[11859],{"metadata":11860,"sys":11863,"fields":11870},{"tags":11861,"concepts":11862},[],[],{"space":11864,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":11866,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":11871,"metaTitle":382,"metaDescription":383,"mainTitle":11872,"subtitle":401,"heroImage":11887,"ctaButton":424,"ctaLink":425},[381],{"data":11873,"content":11874,"nodeType":74},{},[11875,11881],{"data":11876,"content":11877,"nodeType":78},{},[11878],{"data":11879,"marks":11880,"value":393,"nodeType":82},{},[],{"data":11882,"content":11883,"nodeType":87},{},[11884],{"data":11885,"marks":11886,"value":400,"nodeType":82},{},[],{"metadata":11888,"sys":11891,"fields":11896},{"tags":11889,"concepts":11890},[],[],{"space":11892,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":11897},{"url":416,"details":11898,"fileName":422,"contentType":423},{"size":418,"image":11899},{"width":420,"height":421},{"sys":11901,"fields":11904},{"id":11902,"createdAt":11903},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":11905,"slug":11906,"articleIntro":11905,"category":11907},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[11908],{"metadata":11909,"sys":11912,"fields":11919},{"tags":11910,"concepts":11911},[],[],{"space":11913,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":11915,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":11920,"metaTitle":382,"metaDescription":383,"mainTitle":11921,"subtitle":401,"heroImage":11936,"ctaButton":424,"ctaLink":425},[381],{"data":11922,"content":11923,"nodeType":74},{},[11924,11930],{"data":11925,"content":11926,"nodeType":78},{},[11927],{"data":11928,"marks":11929,"value":393,"nodeType":82},{},[],{"data":11931,"content":11932,"nodeType":87},{},[11933],{"data":11934,"marks":11935,"value":400,"nodeType":82},{},[],{"metadata":11937,"sys":11940,"fields":11945},{"tags":11938,"concepts":11939},[],[],{"space":11941,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":11946},{"url":416,"details":11947,"fileName":422,"contentType":423},{"size":418,"image":11948},{"width":420,"height":421},{"sys":11950,"fields":11953},{"id":11951,"createdAt":11952},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":11954,"slug":11955,"articleIntro":11954,"category":11956},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[11957],{"metadata":11958,"sys":11961,"fields":11968},{"tags":11959,"concepts":11960},[],[],{"space":11962,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":11964,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":11969,"metaTitle":382,"metaDescription":383,"mainTitle":11970,"subtitle":401,"heroImage":11985,"ctaButton":424,"ctaLink":425},[381],{"data":11971,"content":11972,"nodeType":74},{},[11973,11979],{"data":11974,"content":11975,"nodeType":78},{},[11976],{"data":11977,"marks":11978,"value":393,"nodeType":82},{},[],{"data":11980,"content":11981,"nodeType":87},{},[11982],{"data":11983,"marks":11984,"value":400,"nodeType":82},{},[],{"metadata":11986,"sys":11989,"fields":11994},{"tags":11987,"concepts":11988},[],[],{"space":11990,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":11995},{"url":416,"details":11996,"fileName":422,"contentType":423},{"size":418,"image":11997},{"width":420,"height":421},{"sys":11999,"fields":12002},{"id":12000,"createdAt":12001},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":12003,"slug":12004,"articleIntro":12003,"category":12005},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[12006],{"metadata":12007,"sys":12010,"fields":12017},{"tags":12008,"concepts":12009},[],[],{"space":12011,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":12013,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":12018,"metaTitle":382,"metaDescription":383,"mainTitle":12019,"subtitle":401,"heroImage":12034,"ctaButton":424,"ctaLink":425},[381],{"data":12020,"content":12021,"nodeType":74},{},[12022,12028],{"data":12023,"content":12024,"nodeType":78},{},[12025],{"data":12026,"marks":12027,"value":393,"nodeType":82},{},[],{"data":12029,"content":12030,"nodeType":87},{},[12031],{"data":12032,"marks":12033,"value":400,"nodeType":82},{},[],{"metadata":12035,"sys":12038,"fields":12043},{"tags":12036,"concepts":12037},[],[],{"space":12039,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":12044},{"url":416,"details":12045,"fileName":422,"contentType":423},{"size":418,"image":12046},{"width":420,"height":421},{"sys":12048,"fields":12051},{"id":12049,"createdAt":12050},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":12052,"slug":12053,"articleIntro":12052,"category":12054},"Compte 6256 - Missions","compte-6256-missions",[12055],{"metadata":12056,"sys":12059,"fields":12066},{"tags":12057,"concepts":12058},[],[],{"space":12060,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":12062,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":12067,"metaTitle":382,"metaDescription":383,"mainTitle":12068,"subtitle":401,"heroImage":12083,"ctaButton":424,"ctaLink":425},[381],{"data":12069,"content":12070,"nodeType":74},{},[12071,12077],{"data":12072,"content":12073,"nodeType":78},{},[12074],{"data":12075,"marks":12076,"value":393,"nodeType":82},{},[],{"data":12078,"content":12079,"nodeType":87},{},[12080],{"data":12081,"marks":12082,"value":400,"nodeType":82},{},[],{"metadata":12084,"sys":12087,"fields":12092},{"tags":12085,"concepts":12086},[],[],{"space":12088,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":12093},{"url":416,"details":12094,"fileName":422,"contentType":423},{"size":418,"image":12095},{"width":420,"height":421},{"sys":12097,"fields":12100},{"id":12098,"createdAt":12099},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":12101,"slug":12102,"articleIntro":-1,"category":12103},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[12104],{"metadata":12105,"sys":12108,"fields":12115},{"tags":12106,"concepts":12107},[],[],{"space":12109,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":12111,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":12116,"metaTitle":382,"metaDescription":383,"mainTitle":12117,"subtitle":401,"heroImage":12132,"ctaButton":424,"ctaLink":425},[381],{"data":12118,"content":12119,"nodeType":74},{},[12120,12126],{"data":12121,"content":12122,"nodeType":78},{},[12123],{"data":12124,"marks":12125,"value":393,"nodeType":82},{},[],{"data":12127,"content":12128,"nodeType":87},{},[12129],{"data":12130,"marks":12131,"value":400,"nodeType":82},{},[],{"metadata":12133,"sys":12136,"fields":12141},{"tags":12134,"concepts":12135},[],[],{"space":12137,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":12142},{"url":416,"details":12143,"fileName":422,"contentType":423},{"size":418,"image":12144},{"width":420,"height":421},{"sys":12146,"fields":12149},{"id":12147,"createdAt":12148},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":12150,"slug":12151,"articleIntro":12150,"category":12152},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[12153],{"metadata":12154,"sys":12157,"fields":12164},{"tags":12155,"concepts":12156},[],[],{"space":12158,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":12160,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":12165,"metaTitle":382,"metaDescription":383,"mainTitle":12166,"subtitle":401,"heroImage":12181,"ctaButton":424,"ctaLink":425},[381],{"data":12167,"content":12168,"nodeType":74},{},[12169,12175],{"data":12170,"content":12171,"nodeType":78},{},[12172],{"data":12173,"marks":12174,"value":393,"nodeType":82},{},[],{"data":12176,"content":12177,"nodeType":87},{},[12178],{"data":12179,"marks":12180,"value":400,"nodeType":82},{},[],{"metadata":12182,"sys":12185,"fields":12190},{"tags":12183,"concepts":12184},[],[],{"space":12186,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":12191},{"url":416,"details":12192,"fileName":422,"contentType":423},{"size":418,"image":12193},{"width":420,"height":421},{"sys":12195,"fields":12198},{"id":12196,"createdAt":12197},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":12199,"slug":12200,"articleIntro":-1,"category":12201},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[12202],{"metadata":12203,"sys":12206,"fields":12213},{"tags":12204,"concepts":12205},[],[],{"space":12207,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":12209,"publishedVersion":372,"revision":62,"contentType":12211,"locale":29},{"sys":12208},{"type":12,"linkType":13,"id":14},{"sys":12210},{"id":21,"type":12,"linkType":22},{"sys":12212},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":12214,"metaTitle":382,"metaDescription":383,"mainTitle":12215,"subtitle":401,"heroImage":12230,"ctaButton":424,"ctaLink":425},[381],{"data":12216,"content":12217,"nodeType":74},{},[12218,12224],{"data":12219,"content":12220,"nodeType":78},{},[12221],{"data":12222,"marks":12223,"value":393,"nodeType":82},{},[],{"data":12225,"content":12226,"nodeType":87},{},[12227],{"data":12228,"marks":12229,"value":400,"nodeType":82},{},[],{"metadata":12231,"sys":12234,"fields":12239},{"tags":12232,"concepts":12233},[],[],{"space":12235,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":12237,"publishedVersion":62,"revision":44,"locale":29},{"sys":12236},{"type":12,"linkType":13,"id":14},{"sys":12238},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":12240},{"url":416,"details":12241,"fileName":422,"contentType":423},{"size":418,"image":12242},{"width":420,"height":421},{"sys":12244,"fields":12247},{"id":12245,"createdAt":12246},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":12248,"slug":12249,"articleIntro":-1,"category":12250},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[12251],{"metadata":12252,"sys":12255,"fields":12262},{"tags":12253,"concepts":12254},[],[],{"space":12256,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":12258,"publishedVersion":372,"revision":62,"contentType":12260,"locale":29},{"sys":12257},{"type":12,"linkType":13,"id":14},{"sys":12259},{"id":21,"type":12,"linkType":22},{"sys":12261},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":12263,"metaTitle":382,"metaDescription":383,"mainTitle":12264,"subtitle":401,"heroImage":12279,"ctaButton":424,"ctaLink":425},[381],{"data":12265,"content":12266,"nodeType":74},{},[12267,12273],{"data":12268,"content":12269,"nodeType":78},{},[12270],{"data":12271,"marks":12272,"value":393,"nodeType":82},{},[],{"data":12274,"content":12275,"nodeType":87},{},[12276],{"data":12277,"marks":12278,"value":400,"nodeType":82},{},[],{"metadata":12280,"sys":12283,"fields":12288},{"tags":12281,"concepts":12282},[],[],{"space":12284,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":12286,"publishedVersion":62,"revision":44,"locale":29},{"sys":12285},{"type":12,"linkType":13,"id":14},{"sys":12287},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":12289},{"url":416,"details":12290,"fileName":422,"contentType":423},{"size":418,"image":12291},{"width":420,"height":421},{"sys":12293,"fields":12296},{"id":12294,"createdAt":12295},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":12297,"slug":12298,"articleIntro":12297,"category":12299},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[12300],{"metadata":12301,"sys":12304,"fields":12311},{"tags":12302,"concepts":12303},[],[],{"space":12305,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":12307,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":12312,"metaTitle":382,"metaDescription":383,"mainTitle":12313,"subtitle":401,"heroImage":12328,"ctaButton":424,"ctaLink":425},[381],{"data":12314,"content":12315,"nodeType":74},{},[12316,12322],{"data":12317,"content":12318,"nodeType":78},{},[12319],{"data":12320,"marks":12321,"value":393,"nodeType":82},{},[],{"data":12323,"content":12324,"nodeType":87},{},[12325],{"data":12326,"marks":12327,"value":400,"nodeType":82},{},[],{"metadata":12329,"sys":12332,"fields":12337},{"tags":12330,"concepts":12331},[],[],{"space":12333,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":12338},{"url":416,"details":12339,"fileName":422,"contentType":423},{"size":418,"image":12340},{"width":420,"height":421},{"sys":12342,"fields":12345},{"id":12343,"createdAt":12344},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":12346,"slug":12347,"articleIntro":12346,"category":12348},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[12349],{"metadata":12350,"sys":12353,"fields":12360},{"tags":12351,"concepts":12352},[],[],{"space":12354,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":12356,"publishedVersion":372,"revision":62,"contentType":12358,"locale":29},{"sys":12355},{"type":12,"linkType":13,"id":14},{"sys":12357},{"id":21,"type":12,"linkType":22},{"sys":12359},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":12361,"metaTitle":382,"metaDescription":383,"mainTitle":12362,"subtitle":401,"heroImage":12377,"ctaButton":424,"ctaLink":425},[381],{"data":12363,"content":12364,"nodeType":74},{},[12365,12371],{"data":12366,"content":12367,"nodeType":78},{},[12368],{"data":12369,"marks":12370,"value":393,"nodeType":82},{},[],{"data":12372,"content":12373,"nodeType":87},{},[12374],{"data":12375,"marks":12376,"value":400,"nodeType":82},{},[],{"metadata":12378,"sys":12381,"fields":12386},{"tags":12379,"concepts":12380},[],[],{"space":12382,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":12384,"publishedVersion":62,"revision":44,"locale":29},{"sys":12383},{"type":12,"linkType":13,"id":14},{"sys":12385},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":12387},{"url":416,"details":12388,"fileName":422,"contentType":423},{"size":418,"image":12389},{"width":420,"height":421},{"sys":12391,"fields":12394},{"id":12392,"createdAt":12393},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":12395,"slug":12396,"articleIntro":12395,"category":12397},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[12398],{"metadata":12399,"sys":12402,"fields":12409},{"tags":12400,"concepts":12401},[],[],{"space":12403,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":12405,"publishedVersion":372,"revision":62,"contentType":12407,"locale":29},{"sys":12404},{"type":12,"linkType":13,"id":14},{"sys":12406},{"id":21,"type":12,"linkType":22},{"sys":12408},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":12410,"metaTitle":382,"metaDescription":383,"mainTitle":12411,"subtitle":401,"heroImage":12426,"ctaButton":424,"ctaLink":425},[381],{"data":12412,"content":12413,"nodeType":74},{},[12414,12420],{"data":12415,"content":12416,"nodeType":78},{},[12417],{"data":12418,"marks":12419,"value":393,"nodeType":82},{},[],{"data":12421,"content":12422,"nodeType":87},{},[12423],{"data":12424,"marks":12425,"value":400,"nodeType":82},{},[],{"metadata":12427,"sys":12430,"fields":12435},{"tags":12428,"concepts":12429},[],[],{"space":12431,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":12433,"publishedVersion":62,"revision":44,"locale":29},{"sys":12432},{"type":12,"linkType":13,"id":14},{"sys":12434},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":12436},{"url":416,"details":12437,"fileName":422,"contentType":423},{"size":418,"image":12438},{"width":420,"height":421},{"sys":12440,"fields":12443},{"id":12441,"createdAt":12442},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":12444,"slug":12445,"articleIntro":-1,"category":12446},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[12447],{"metadata":12448,"sys":12451,"fields":12458},{"tags":12449,"concepts":12450},[],[],{"space":12452,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":12454,"publishedVersion":372,"revision":62,"contentType":12456,"locale":29},{"sys":12453},{"type":12,"linkType":13,"id":14},{"sys":12455},{"id":21,"type":12,"linkType":22},{"sys":12457},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":12459,"metaTitle":382,"metaDescription":383,"mainTitle":12460,"subtitle":401,"heroImage":12475,"ctaButton":424,"ctaLink":425},[381],{"data":12461,"content":12462,"nodeType":74},{},[12463,12469],{"data":12464,"content":12465,"nodeType":78},{},[12466],{"data":12467,"marks":12468,"value":393,"nodeType":82},{},[],{"data":12470,"content":12471,"nodeType":87},{},[12472],{"data":12473,"marks":12474,"value":400,"nodeType":82},{},[],{"metadata":12476,"sys":12479,"fields":12484},{"tags":12477,"concepts":12478},[],[],{"space":12480,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":12482,"publishedVersion":62,"revision":44,"locale":29},{"sys":12481},{"type":12,"linkType":13,"id":14},{"sys":12483},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":12485},{"url":416,"details":12486,"fileName":422,"contentType":423},{"size":418,"image":12487},{"width":420,"height":421},{"sys":12489,"fields":12492},{"id":12490,"createdAt":12491},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":12493,"slug":12494,"articleIntro":-1,"category":12495},"Compte 411 - Clients","compte-411-clients",[12496],{"metadata":12497,"sys":12500,"fields":12507},{"tags":12498,"concepts":12499},[],[],{"space":12501,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":12503,"publishedVersion":372,"revision":62,"contentType":12505,"locale":29},{"sys":12502},{"type":12,"linkType":13,"id":14},{"sys":12504},{"id":21,"type":12,"linkType":22},{"sys":12506},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":12508,"metaTitle":382,"metaDescription":383,"mainTitle":12509,"subtitle":401,"heroImage":12524,"ctaButton":424,"ctaLink":425},[381],{"data":12510,"content":12511,"nodeType":74},{},[12512,12518],{"data":12513,"content":12514,"nodeType":78},{},[12515],{"data":12516,"marks":12517,"value":393,"nodeType":82},{},[],{"data":12519,"content":12520,"nodeType":87},{},[12521],{"data":12522,"marks":12523,"value":400,"nodeType":82},{},[],{"metadata":12525,"sys":12528,"fields":12533},{"tags":12526,"concepts":12527},[],[],{"space":12529,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":12531,"publishedVersion":62,"revision":44,"locale":29},{"sys":12530},{"type":12,"linkType":13,"id":14},{"sys":12532},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":12534},{"url":416,"details":12535,"fileName":422,"contentType":423},{"size":418,"image":12536},{"width":420,"height":421},{"sys":12538,"fields":12541},{"id":12539,"createdAt":12540},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":12542,"slug":12543,"articleIntro":-1,"category":12544},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[12545],{"metadata":12546,"sys":12549,"fields":12556},{"tags":12547,"concepts":12548},[],[],{"space":12550,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":12552,"publishedVersion":372,"revision":62,"contentType":12554,"locale":29},{"sys":12551},{"type":12,"linkType":13,"id":14},{"sys":12553},{"id":21,"type":12,"linkType":22},{"sys":12555},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":12557,"metaTitle":382,"metaDescription":383,"mainTitle":12558,"subtitle":401,"heroImage":12573,"ctaButton":424,"ctaLink":425},[381],{"data":12559,"content":12560,"nodeType":74},{},[12561,12567],{"data":12562,"content":12563,"nodeType":78},{},[12564],{"data":12565,"marks":12566,"value":393,"nodeType":82},{},[],{"data":12568,"content":12569,"nodeType":87},{},[12570],{"data":12571,"marks":12572,"value":400,"nodeType":82},{},[],{"metadata":12574,"sys":12577,"fields":12582},{"tags":12575,"concepts":12576},[],[],{"space":12578,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":12580,"publishedVersion":62,"revision":44,"locale":29},{"sys":12579},{"type":12,"linkType":13,"id":14},{"sys":12581},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":12583},{"url":416,"details":12584,"fileName":422,"contentType":423},{"size":418,"image":12585},{"width":420,"height":421},{"sys":12587,"fields":12590},{"id":12588,"createdAt":12589},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":12591,"slug":12592,"articleIntro":12591,"category":12593},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[12594],{"metadata":12595,"sys":12598,"fields":12605},{"tags":12596,"concepts":12597},[],[],{"space":12599,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":12601,"publishedVersion":372,"revision":62,"contentType":12603,"locale":29},{"sys":12600},{"type":12,"linkType":13,"id":14},{"sys":12602},{"id":21,"type":12,"linkType":22},{"sys":12604},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":12606,"metaTitle":382,"metaDescription":383,"mainTitle":12607,"subtitle":401,"heroImage":12622,"ctaButton":424,"ctaLink":425},[381],{"data":12608,"content":12609,"nodeType":74},{},[12610,12616],{"data":12611,"content":12612,"nodeType":78},{},[12613],{"data":12614,"marks":12615,"value":393,"nodeType":82},{},[],{"data":12617,"content":12618,"nodeType":87},{},[12619],{"data":12620,"marks":12621,"value":400,"nodeType":82},{},[],{"metadata":12623,"sys":12626,"fields":12631},{"tags":12624,"concepts":12625},[],[],{"space":12627,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":12629,"publishedVersion":62,"revision":44,"locale":29},{"sys":12628},{"type":12,"linkType":13,"id":14},{"sys":12630},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":12632},{"url":416,"details":12633,"fileName":422,"contentType":423},{"size":418,"image":12634},{"width":420,"height":421},{"sys":12636,"fields":12639},{"id":12637,"createdAt":12638},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":12640,"slug":12641,"articleIntro":-1,"category":12642},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[12643],{"metadata":12644,"sys":12647,"fields":12654},{"tags":12645,"concepts":12646},[],[],{"space":12648,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":12650,"publishedVersion":372,"revision":62,"contentType":12652,"locale":29},{"sys":12649},{"type":12,"linkType":13,"id":14},{"sys":12651},{"id":21,"type":12,"linkType":22},{"sys":12653},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":12655,"metaTitle":382,"metaDescription":383,"mainTitle":12656,"subtitle":401,"heroImage":12671,"ctaButton":424,"ctaLink":425},[381],{"data":12657,"content":12658,"nodeType":74},{},[12659,12665],{"data":12660,"content":12661,"nodeType":78},{},[12662],{"data":12663,"marks":12664,"value":393,"nodeType":82},{},[],{"data":12666,"content":12667,"nodeType":87},{},[12668],{"data":12669,"marks":12670,"value":400,"nodeType":82},{},[],{"metadata":12672,"sys":12675,"fields":12680},{"tags":12673,"concepts":12674},[],[],{"space":12676,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":12678,"publishedVersion":62,"revision":44,"locale":29},{"sys":12677},{"type":12,"linkType":13,"id":14},{"sys":12679},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":12681},{"url":416,"details":12682,"fileName":422,"contentType":423},{"size":418,"image":12683},{"width":420,"height":421},{"sys":12685,"fields":12688},{"id":12686,"createdAt":12687},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":12689,"slug":12690,"articleIntro":-1,"category":12691},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[12692],{"metadata":12693,"sys":12696,"fields":12703},{"tags":12694,"concepts":12695},[],[],{"space":12697,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":12699,"publishedVersion":372,"revision":62,"contentType":12701,"locale":29},{"sys":12698},{"type":12,"linkType":13,"id":14},{"sys":12700},{"id":21,"type":12,"linkType":22},{"sys":12702},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":12704,"metaTitle":382,"metaDescription":383,"mainTitle":12705,"subtitle":401,"heroImage":12720,"ctaButton":424,"ctaLink":425},[381],{"data":12706,"content":12707,"nodeType":74},{},[12708,12714],{"data":12709,"content":12710,"nodeType":78},{},[12711],{"data":12712,"marks":12713,"value":393,"nodeType":82},{},[],{"data":12715,"content":12716,"nodeType":87},{},[12717],{"data":12718,"marks":12719,"value":400,"nodeType":82},{},[],{"metadata":12721,"sys":12724,"fields":12729},{"tags":12722,"concepts":12723},[],[],{"space":12725,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":12727,"publishedVersion":62,"revision":44,"locale":29},{"sys":12726},{"type":12,"linkType":13,"id":14},{"sys":12728},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":12730},{"url":416,"details":12731,"fileName":422,"contentType":423},{"size":418,"image":12732},{"width":420,"height":421},{"sys":12734,"fields":12737},{"id":12735,"createdAt":12736},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":12738,"slug":12739,"articleIntro":12738,"category":12740},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[12741],{"metadata":12742,"sys":12745,"fields":12752},{"tags":12743,"concepts":12744},[],[],{"space":12746,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":12748,"publishedVersion":372,"revision":62,"contentType":12750,"locale":29},{"sys":12747},{"type":12,"linkType":13,"id":14},{"sys":12749},{"id":21,"type":12,"linkType":22},{"sys":12751},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":12753,"metaTitle":382,"metaDescription":383,"mainTitle":12754,"subtitle":401,"heroImage":12769,"ctaButton":424,"ctaLink":425},[381],{"data":12755,"content":12756,"nodeType":74},{},[12757,12763],{"data":12758,"content":12759,"nodeType":78},{},[12760],{"data":12761,"marks":12762,"value":393,"nodeType":82},{},[],{"data":12764,"content":12765,"nodeType":87},{},[12766],{"data":12767,"marks":12768,"value":400,"nodeType":82},{},[],{"metadata":12770,"sys":12773,"fields":12778},{"tags":12771,"concepts":12772},[],[],{"space":12774,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":12776,"publishedVersion":62,"revision":44,"locale":29},{"sys":12775},{"type":12,"linkType":13,"id":14},{"sys":12777},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":12779},{"url":416,"details":12780,"fileName":422,"contentType":423},{"size":418,"image":12781},{"width":420,"height":421},{"sys":12783,"fields":12786},{"id":12784,"createdAt":12785},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":12787,"slug":12788,"articleIntro":-1,"category":12789},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[12790],{"metadata":12791,"sys":12794,"fields":12801},{"tags":12792,"concepts":12793},[],[],{"space":12795,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":12797,"publishedVersion":372,"revision":62,"contentType":12799,"locale":29},{"sys":12796},{"type":12,"linkType":13,"id":14},{"sys":12798},{"id":21,"type":12,"linkType":22},{"sys":12800},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":12802,"metaTitle":382,"metaDescription":383,"mainTitle":12803,"subtitle":401,"heroImage":12818,"ctaButton":424,"ctaLink":425},[381],{"data":12804,"content":12805,"nodeType":74},{},[12806,12812],{"data":12807,"content":12808,"nodeType":78},{},[12809],{"data":12810,"marks":12811,"value":393,"nodeType":82},{},[],{"data":12813,"content":12814,"nodeType":87},{},[12815],{"data":12816,"marks":12817,"value":400,"nodeType":82},{},[],{"metadata":12819,"sys":12822,"fields":12827},{"tags":12820,"concepts":12821},[],[],{"space":12823,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":12825,"publishedVersion":62,"revision":44,"locale":29},{"sys":12824},{"type":12,"linkType":13,"id":14},{"sys":12826},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":12828},{"url":416,"details":12829,"fileName":422,"contentType":423},{"size":418,"image":12830},{"width":420,"height":421},{"sys":12832,"fields":12835},{"id":12833,"createdAt":12834},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":12836,"slug":12837,"articleIntro":12836,"category":12838},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[12839],{"metadata":12840,"sys":12843,"fields":12850},{"tags":12841,"concepts":12842},[],[],{"space":12844,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":12846,"publishedVersion":372,"revision":62,"contentType":12848,"locale":29},{"sys":12845},{"type":12,"linkType":13,"id":14},{"sys":12847},{"id":21,"type":12,"linkType":22},{"sys":12849},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":12851,"metaTitle":382,"metaDescription":383,"mainTitle":12852,"subtitle":401,"heroImage":12867,"ctaButton":424,"ctaLink":425},[381],{"data":12853,"content":12854,"nodeType":74},{},[12855,12861],{"data":12856,"content":12857,"nodeType":78},{},[12858],{"data":12859,"marks":12860,"value":393,"nodeType":82},{},[],{"data":12862,"content":12863,"nodeType":87},{},[12864],{"data":12865,"marks":12866,"value":400,"nodeType":82},{},[],{"metadata":12868,"sys":12871,"fields":12876},{"tags":12869,"concepts":12870},[],[],{"space":12872,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":12874,"publishedVersion":62,"revision":44,"locale":29},{"sys":12873},{"type":12,"linkType":13,"id":14},{"sys":12875},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":12877},{"url":416,"details":12878,"fileName":422,"contentType":423},{"size":418,"image":12879},{"width":420,"height":421},{"sys":12881,"fields":12884},{"id":12882,"createdAt":12883},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":12885,"slug":12886,"articleIntro":12885,"category":12887},"2961 - Titres de participation","compte-2961-titres-de-participation",[12888],{"metadata":12889,"sys":12892,"fields":12899},{"tags":12890,"concepts":12891},[],[],{"space":12893,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":12895,"publishedVersion":372,"revision":62,"contentType":12897,"locale":29},{"sys":12894},{"type":12,"linkType":13,"id":14},{"sys":12896},{"id":21,"type":12,"linkType":22},{"sys":12898},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":12900,"metaTitle":382,"metaDescription":383,"mainTitle":12901,"subtitle":401,"heroImage":12916,"ctaButton":424,"ctaLink":425},[381],{"data":12902,"content":12903,"nodeType":74},{},[12904,12910],{"data":12905,"content":12906,"nodeType":78},{},[12907],{"data":12908,"marks":12909,"value":393,"nodeType":82},{},[],{"data":12911,"content":12912,"nodeType":87},{},[12913],{"data":12914,"marks":12915,"value":400,"nodeType":82},{},[],{"metadata":12917,"sys":12920,"fields":12925},{"tags":12918,"concepts":12919},[],[],{"space":12921,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":12923,"publishedVersion":62,"revision":44,"locale":29},{"sys":12922},{"type":12,"linkType":13,"id":14},{"sys":12924},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":12926},{"url":416,"details":12927,"fileName":422,"contentType":423},{"size":418,"image":12928},{"width":420,"height":421},{"sys":12930,"fields":12933},{"id":12931,"createdAt":12932},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":12934,"slug":12935,"articleIntro":12934,"category":12936},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[12937],{"metadata":12938,"sys":12941,"fields":12948},{"tags":12939,"concepts":12940},[],[],{"space":12942,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":12944,"publishedVersion":372,"revision":62,"contentType":12946,"locale":29},{"sys":12943},{"type":12,"linkType":13,"id":14},{"sys":12945},{"id":21,"type":12,"linkType":22},{"sys":12947},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":12949,"metaTitle":382,"metaDescription":383,"mainTitle":12950,"subtitle":401,"heroImage":12965,"ctaButton":424,"ctaLink":425},[381],{"data":12951,"content":12952,"nodeType":74},{},[12953,12959],{"data":12954,"content":12955,"nodeType":78},{},[12956],{"data":12957,"marks":12958,"value":393,"nodeType":82},{},[],{"data":12960,"content":12961,"nodeType":87},{},[12962],{"data":12963,"marks":12964,"value":400,"nodeType":82},{},[],{"metadata":12966,"sys":12969,"fields":12974},{"tags":12967,"concepts":12968},[],[],{"space":12970,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":12972,"publishedVersion":62,"revision":44,"locale":29},{"sys":12971},{"type":12,"linkType":13,"id":14},{"sys":12973},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":12975},{"url":416,"details":12976,"fileName":422,"contentType":423},{"size":418,"image":12977},{"width":420,"height":421},{"sys":12979,"fields":12982},{"id":12980,"createdAt":12981},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":12983,"slug":12984,"articleIntro":12983,"category":12985},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[12986],{"metadata":12987,"sys":12990,"fields":12997},{"tags":12988,"concepts":12989},[],[],{"space":12991,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":12993,"publishedVersion":372,"revision":62,"contentType":12995,"locale":29},{"sys":12992},{"type":12,"linkType":13,"id":14},{"sys":12994},{"id":21,"type":12,"linkType":22},{"sys":12996},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":12998,"metaTitle":382,"metaDescription":383,"mainTitle":12999,"subtitle":401,"heroImage":13014,"ctaButton":424,"ctaLink":425},[381],{"data":13000,"content":13001,"nodeType":74},{},[13002,13008],{"data":13003,"content":13004,"nodeType":78},{},[13005],{"data":13006,"marks":13007,"value":393,"nodeType":82},{},[],{"data":13009,"content":13010,"nodeType":87},{},[13011],{"data":13012,"marks":13013,"value":400,"nodeType":82},{},[],{"metadata":13015,"sys":13018,"fields":13023},{"tags":13016,"concepts":13017},[],[],{"space":13019,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":13021,"publishedVersion":62,"revision":44,"locale":29},{"sys":13020},{"type":12,"linkType":13,"id":14},{"sys":13022},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":13024},{"url":416,"details":13025,"fileName":422,"contentType":423},{"size":418,"image":13026},{"width":420,"height":421},{"sys":13028,"fields":13031},{"id":13029,"createdAt":13030},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":13032,"slug":13033,"articleIntro":13032,"category":13034},"Compte 6237 - Publications","compte-6237-publications",[13035],{"metadata":13036,"sys":13039,"fields":13046},{"tags":13037,"concepts":13038},[],[],{"space":13040,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":13042,"publishedVersion":372,"revision":62,"contentType":13044,"locale":29},{"sys":13041},{"type":12,"linkType":13,"id":14},{"sys":13043},{"id":21,"type":12,"linkType":22},{"sys":13045},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":13047,"metaTitle":382,"metaDescription":383,"mainTitle":13048,"subtitle":401,"heroImage":13063,"ctaButton":424,"ctaLink":425},[381],{"data":13049,"content":13050,"nodeType":74},{},[13051,13057],{"data":13052,"content":13053,"nodeType":78},{},[13054],{"data":13055,"marks":13056,"value":393,"nodeType":82},{},[],{"data":13058,"content":13059,"nodeType":87},{},[13060],{"data":13061,"marks":13062,"value":400,"nodeType":82},{},[],{"metadata":13064,"sys":13067,"fields":13072},{"tags":13065,"concepts":13066},[],[],{"space":13068,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":13070,"publishedVersion":62,"revision":44,"locale":29},{"sys":13069},{"type":12,"linkType":13,"id":14},{"sys":13071},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":13073},{"url":416,"details":13074,"fileName":422,"contentType":423},{"size":418,"image":13075},{"width":420,"height":421},{"sys":13077,"fields":13080},{"id":13078,"createdAt":13079},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":13081,"slug":13082,"articleIntro":-1,"category":13083},"Compte 518 - Intérêts courus","compte-518-interets-courus",[13084],{"metadata":13085,"sys":13088,"fields":13095},{"tags":13086,"concepts":13087},[],[],{"space":13089,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":13091,"publishedVersion":372,"revision":62,"contentType":13093,"locale":29},{"sys":13090},{"type":12,"linkType":13,"id":14},{"sys":13092},{"id":21,"type":12,"linkType":22},{"sys":13094},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":13096,"metaTitle":382,"metaDescription":383,"mainTitle":13097,"subtitle":401,"heroImage":13112,"ctaButton":424,"ctaLink":425},[381],{"data":13098,"content":13099,"nodeType":74},{},[13100,13106],{"data":13101,"content":13102,"nodeType":78},{},[13103],{"data":13104,"marks":13105,"value":393,"nodeType":82},{},[],{"data":13107,"content":13108,"nodeType":87},{},[13109],{"data":13110,"marks":13111,"value":400,"nodeType":82},{},[],{"metadata":13113,"sys":13116,"fields":13121},{"tags":13114,"concepts":13115},[],[],{"space":13117,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":13119,"publishedVersion":62,"revision":44,"locale":29},{"sys":13118},{"type":12,"linkType":13,"id":14},{"sys":13120},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":13122},{"url":416,"details":13123,"fileName":422,"contentType":423},{"size":418,"image":13124},{"width":420,"height":421},{"sys":13126,"fields":13129},{"id":13127,"createdAt":13128},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":13130,"slug":13131,"articleIntro":13132,"category":13133},"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.",[13134],{"metadata":13135,"sys":13138,"fields":13145},{"tags":13136,"concepts":13137},[],[],{"space":13139,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":13141,"publishedVersion":372,"revision":62,"contentType":13143,"locale":29},{"sys":13140},{"type":12,"linkType":13,"id":14},{"sys":13142},{"id":21,"type":12,"linkType":22},{"sys":13144},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":13146,"metaTitle":382,"metaDescription":383,"mainTitle":13147,"subtitle":401,"heroImage":13162,"ctaButton":424,"ctaLink":425},[381],{"data":13148,"content":13149,"nodeType":74},{},[13150,13156],{"data":13151,"content":13152,"nodeType":78},{},[13153],{"data":13154,"marks":13155,"value":393,"nodeType":82},{},[],{"data":13157,"content":13158,"nodeType":87},{},[13159],{"data":13160,"marks":13161,"value":400,"nodeType":82},{},[],{"metadata":13163,"sys":13166,"fields":13171},{"tags":13164,"concepts":13165},[],[],{"space":13167,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":13169,"publishedVersion":62,"revision":44,"locale":29},{"sys":13168},{"type":12,"linkType":13,"id":14},{"sys":13170},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":13172},{"url":416,"details":13173,"fileName":422,"contentType":423},{"size":418,"image":13174},{"width":420,"height":421},{"sys":13176,"fields":13179},{"id":13177,"createdAt":13178},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":13180,"slug":13181,"articleIntro":13180,"category":13182},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[13183],{"metadata":13184,"sys":13187,"fields":13194},{"tags":13185,"concepts":13186},[],[],{"space":13188,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":13190,"publishedVersion":372,"revision":62,"contentType":13192,"locale":29},{"sys":13189},{"type":12,"linkType":13,"id":14},{"sys":13191},{"id":21,"type":12,"linkType":22},{"sys":13193},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":13195,"metaTitle":382,"metaDescription":383,"mainTitle":13196,"subtitle":401,"heroImage":13211,"ctaButton":424,"ctaLink":425},[381],{"data":13197,"content":13198,"nodeType":74},{},[13199,13205],{"data":13200,"content":13201,"nodeType":78},{},[13202],{"data":13203,"marks":13204,"value":393,"nodeType":82},{},[],{"data":13206,"content":13207,"nodeType":87},{},[13208],{"data":13209,"marks":13210,"value":400,"nodeType":82},{},[],{"metadata":13212,"sys":13215,"fields":13220},{"tags":13213,"concepts":13214},[],[],{"space":13216,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":13218,"publishedVersion":62,"revision":44,"locale":29},{"sys":13217},{"type":12,"linkType":13,"id":14},{"sys":13219},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":13221},{"url":416,"details":13222,"fileName":422,"contentType":423},{"size":418,"image":13223},{"width":420,"height":421},{"sys":13225,"fields":13228},{"id":13226,"createdAt":13227},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":13229,"slug":13230,"articleIntro":-1,"category":13231},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[13232],{"metadata":13233,"sys":13236,"fields":13243},{"tags":13234,"concepts":13235},[],[],{"space":13237,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":13239,"publishedVersion":372,"revision":62,"contentType":13241,"locale":29},{"sys":13238},{"type":12,"linkType":13,"id":14},{"sys":13240},{"id":21,"type":12,"linkType":22},{"sys":13242},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":13244,"metaTitle":382,"metaDescription":383,"mainTitle":13245,"subtitle":401,"heroImage":13260,"ctaButton":424,"ctaLink":425},[381],{"data":13246,"content":13247,"nodeType":74},{},[13248,13254],{"data":13249,"content":13250,"nodeType":78},{},[13251],{"data":13252,"marks":13253,"value":393,"nodeType":82},{},[],{"data":13255,"content":13256,"nodeType":87},{},[13257],{"data":13258,"marks":13259,"value":400,"nodeType":82},{},[],{"metadata":13261,"sys":13264,"fields":13269},{"tags":13262,"concepts":13263},[],[],{"space":13265,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":13267,"publishedVersion":62,"revision":44,"locale":29},{"sys":13266},{"type":12,"linkType":13,"id":14},{"sys":13268},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":13270},{"url":416,"details":13271,"fileName":422,"contentType":423},{"size":418,"image":13272},{"width":420,"height":421},{"sys":13274,"fields":13277},{"id":13275,"createdAt":13276},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":13278,"slug":13279,"articleIntro":13278,"category":13280},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[13281],{"metadata":13282,"sys":13285,"fields":13292},{"tags":13283,"concepts":13284},[],[],{"space":13286,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":13288,"publishedVersion":372,"revision":62,"contentType":13290,"locale":29},{"sys":13287},{"type":12,"linkType":13,"id":14},{"sys":13289},{"id":21,"type":12,"linkType":22},{"sys":13291},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":13293,"metaTitle":382,"metaDescription":383,"mainTitle":13294,"subtitle":401,"heroImage":13309,"ctaButton":424,"ctaLink":425},[381],{"data":13295,"content":13296,"nodeType":74},{},[13297,13303],{"data":13298,"content":13299,"nodeType":78},{},[13300],{"data":13301,"marks":13302,"value":393,"nodeType":82},{},[],{"data":13304,"content":13305,"nodeType":87},{},[13306],{"data":13307,"marks":13308,"value":400,"nodeType":82},{},[],{"metadata":13310,"sys":13313,"fields":13318},{"tags":13311,"concepts":13312},[],[],{"space":13314,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":13316,"publishedVersion":62,"revision":44,"locale":29},{"sys":13315},{"type":12,"linkType":13,"id":14},{"sys":13317},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":13319},{"url":416,"details":13320,"fileName":422,"contentType":423},{"size":418,"image":13321},{"width":420,"height":421},{"sys":13323,"fields":13326},{"id":13324,"createdAt":13325},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":13327,"slug":13328,"articleIntro":13329,"category":13330},"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.",[13331],{"metadata":13332,"sys":13335,"fields":13342},{"tags":13333,"concepts":13334},[],[],{"space":13336,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":13338,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":13343,"metaTitle":382,"metaDescription":383,"mainTitle":13344,"subtitle":401,"heroImage":13359,"ctaButton":424,"ctaLink":425},[381],{"data":13345,"content":13346,"nodeType":74},{},[13347,13353],{"data":13348,"content":13349,"nodeType":78},{},[13350],{"data":13351,"marks":13352,"value":393,"nodeType":82},{},[],{"data":13354,"content":13355,"nodeType":87},{},[13356],{"data":13357,"marks":13358,"value":400,"nodeType":82},{},[],{"metadata":13360,"sys":13363,"fields":13368},{"tags":13361,"concepts":13362},[],[],{"space":13364,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":13369},{"url":416,"details":13370,"fileName":422,"contentType":423},{"size":418,"image":13371},{"width":420,"height":421},{"sys":13373,"fields":13376},{"id":13374,"createdAt":13375},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":13377,"slug":13378,"articleIntro":13377,"category":13379},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[13380],{"metadata":13381,"sys":13384,"fields":13391},{"tags":13382,"concepts":13383},[],[],{"space":13385,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":13387,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":13392,"metaTitle":382,"metaDescription":383,"mainTitle":13393,"subtitle":401,"heroImage":13408,"ctaButton":424,"ctaLink":425},[381],{"data":13394,"content":13395,"nodeType":74},{},[13396,13402],{"data":13397,"content":13398,"nodeType":78},{},[13399],{"data":13400,"marks":13401,"value":393,"nodeType":82},{},[],{"data":13403,"content":13404,"nodeType":87},{},[13405],{"data":13406,"marks":13407,"value":400,"nodeType":82},{},[],{"metadata":13409,"sys":13412,"fields":13417},{"tags":13410,"concepts":13411},[],[],{"space":13413,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":13418},{"url":416,"details":13419,"fileName":422,"contentType":423},{"size":418,"image":13420},{"width":420,"height":421},{"sys":13422,"fields":13425},{"id":13423,"createdAt":13424},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":13426,"slug":13427,"articleIntro":13426,"category":13428},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[13429],{"metadata":13430,"sys":13433,"fields":13440},{"tags":13431,"concepts":13432},[],[],{"space":13434,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":13436,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":13441,"metaTitle":382,"metaDescription":383,"mainTitle":13442,"subtitle":401,"heroImage":13457,"ctaButton":424,"ctaLink":425},[381],{"data":13443,"content":13444,"nodeType":74},{},[13445,13451],{"data":13446,"content":13447,"nodeType":78},{},[13448],{"data":13449,"marks":13450,"value":393,"nodeType":82},{},[],{"data":13452,"content":13453,"nodeType":87},{},[13454],{"data":13455,"marks":13456,"value":400,"nodeType":82},{},[],{"metadata":13458,"sys":13461,"fields":13466},{"tags":13459,"concepts":13460},[],[],{"space":13462,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":13467},{"url":416,"details":13468,"fileName":422,"contentType":423},{"size":418,"image":13469},{"width":420,"height":421},{"sys":13471,"fields":13474},{"id":13472,"createdAt":13473},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":13475,"slug":13476,"articleIntro":13475,"category":13477},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[13478],{"metadata":13479,"sys":13482,"fields":13489},{"tags":13480,"concepts":13481},[],[],{"space":13483,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":13485,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":13490,"metaTitle":382,"metaDescription":383,"mainTitle":13491,"subtitle":401,"heroImage":13506,"ctaButton":424,"ctaLink":425},[381],{"data":13492,"content":13493,"nodeType":74},{},[13494,13500],{"data":13495,"content":13496,"nodeType":78},{},[13497],{"data":13498,"marks":13499,"value":393,"nodeType":82},{},[],{"data":13501,"content":13502,"nodeType":87},{},[13503],{"data":13504,"marks":13505,"value":400,"nodeType":82},{},[],{"metadata":13507,"sys":13510,"fields":13515},{"tags":13508,"concepts":13509},[],[],{"space":13511,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":13516},{"url":416,"details":13517,"fileName":422,"contentType":423},{"size":418,"image":13518},{"width":420,"height":421},{"sys":13520,"fields":13523},{"id":13521,"createdAt":13522},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":13524,"slug":13525,"articleIntro":-1,"category":13526},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[13527],{"metadata":13528,"sys":13531,"fields":13538},{"tags":13529,"concepts":13530},[],[],{"space":13532,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":13534,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":13539,"metaTitle":382,"metaDescription":383,"mainTitle":13540,"subtitle":401,"heroImage":13555,"ctaButton":424,"ctaLink":425},[381],{"data":13541,"content":13542,"nodeType":74},{},[13543,13549],{"data":13544,"content":13545,"nodeType":78},{},[13546],{"data":13547,"marks":13548,"value":393,"nodeType":82},{},[],{"data":13550,"content":13551,"nodeType":87},{},[13552],{"data":13553,"marks":13554,"value":400,"nodeType":82},{},[],{"metadata":13556,"sys":13559,"fields":13564},{"tags":13557,"concepts":13558},[],[],{"space":13560,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":13565},{"url":416,"details":13566,"fileName":422,"contentType":423},{"size":418,"image":13567},{"width":420,"height":421},{"sys":13569,"fields":13572},{"id":13570,"createdAt":13571},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":13573,"slug":13574,"articleIntro":-1,"category":13575},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[13576],{"metadata":13577,"sys":13580,"fields":13587},{"tags":13578,"concepts":13579},[],[],{"space":13581,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":13583,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":13588,"metaTitle":382,"metaDescription":383,"mainTitle":13589,"subtitle":401,"heroImage":13604,"ctaButton":424,"ctaLink":425},[381],{"data":13590,"content":13591,"nodeType":74},{},[13592,13598],{"data":13593,"content":13594,"nodeType":78},{},[13595],{"data":13596,"marks":13597,"value":393,"nodeType":82},{},[],{"data":13599,"content":13600,"nodeType":87},{},[13601],{"data":13602,"marks":13603,"value":400,"nodeType":82},{},[],{"metadata":13605,"sys":13608,"fields":13613},{"tags":13606,"concepts":13607},[],[],{"space":13609,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":13614},{"url":416,"details":13615,"fileName":422,"contentType":423},{"size":418,"image":13616},{"width":420,"height":421},{"sys":13618,"fields":13621},{"id":13619,"createdAt":13620},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":13622,"slug":13623,"articleIntro":13622,"category":13624},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[13625],{"metadata":13626,"sys":13629,"fields":13636},{"tags":13627,"concepts":13628},[],[],{"space":13630,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":13632,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":13637,"metaTitle":382,"metaDescription":383,"mainTitle":13638,"subtitle":401,"heroImage":13653,"ctaButton":424,"ctaLink":425},[381],{"data":13639,"content":13640,"nodeType":74},{},[13641,13647],{"data":13642,"content":13643,"nodeType":78},{},[13644],{"data":13645,"marks":13646,"value":393,"nodeType":82},{},[],{"data":13648,"content":13649,"nodeType":87},{},[13650],{"data":13651,"marks":13652,"value":400,"nodeType":82},{},[],{"metadata":13654,"sys":13657,"fields":13662},{"tags":13655,"concepts":13656},[],[],{"space":13658,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":13663},{"url":416,"details":13664,"fileName":422,"contentType":423},{"size":418,"image":13665},{"width":420,"height":421},{"sys":13667,"fields":13670},{"id":13668,"createdAt":13669},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":13671,"slug":13672,"articleIntro":13671,"category":13673},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[13674],{"metadata":13675,"sys":13678,"fields":13685},{"tags":13676,"concepts":13677},[],[],{"space":13679,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":13681,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":13686,"metaTitle":382,"metaDescription":383,"mainTitle":13687,"subtitle":401,"heroImage":13702,"ctaButton":424,"ctaLink":425},[381],{"data":13688,"content":13689,"nodeType":74},{},[13690,13696],{"data":13691,"content":13692,"nodeType":78},{},[13693],{"data":13694,"marks":13695,"value":393,"nodeType":82},{},[],{"data":13697,"content":13698,"nodeType":87},{},[13699],{"data":13700,"marks":13701,"value":400,"nodeType":82},{},[],{"metadata":13703,"sys":13706,"fields":13711},{"tags":13704,"concepts":13705},[],[],{"space":13707,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":13712},{"url":416,"details":13713,"fileName":422,"contentType":423},{"size":418,"image":13714},{"width":420,"height":421},{"sys":13716,"fields":13719},{"id":13717,"createdAt":13718},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":13720,"slug":13721,"articleIntro":-1,"category":13722},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[13723],{"metadata":13724,"sys":13727,"fields":13734},{"tags":13725,"concepts":13726},[],[],{"space":13728,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":13730,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":13735,"metaTitle":382,"metaDescription":383,"mainTitle":13736,"subtitle":401,"heroImage":13751,"ctaButton":424,"ctaLink":425},[381],{"data":13737,"content":13738,"nodeType":74},{},[13739,13745],{"data":13740,"content":13741,"nodeType":78},{},[13742],{"data":13743,"marks":13744,"value":393,"nodeType":82},{},[],{"data":13746,"content":13747,"nodeType":87},{},[13748],{"data":13749,"marks":13750,"value":400,"nodeType":82},{},[],{"metadata":13752,"sys":13755,"fields":13760},{"tags":13753,"concepts":13754},[],[],{"space":13756,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":13761},{"url":416,"details":13762,"fileName":422,"contentType":423},{"size":418,"image":13763},{"width":420,"height":421},{"sys":13765,"fields":13768},{"id":13766,"createdAt":13767},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":13769,"slug":13770,"articleIntro":13769,"category":13771},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[13772],{"metadata":13773,"sys":13776,"fields":13783},{"tags":13774,"concepts":13775},[],[],{"space":13777,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":13779,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":13784,"metaTitle":382,"metaDescription":383,"mainTitle":13785,"subtitle":401,"heroImage":13800,"ctaButton":424,"ctaLink":425},[381],{"data":13786,"content":13787,"nodeType":74},{},[13788,13794],{"data":13789,"content":13790,"nodeType":78},{},[13791],{"data":13792,"marks":13793,"value":393,"nodeType":82},{},[],{"data":13795,"content":13796,"nodeType":87},{},[13797],{"data":13798,"marks":13799,"value":400,"nodeType":82},{},[],{"metadata":13801,"sys":13804,"fields":13809},{"tags":13802,"concepts":13803},[],[],{"space":13805,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":13810},{"url":416,"details":13811,"fileName":422,"contentType":423},{"size":418,"image":13812},{"width":420,"height":421},{"sys":13814,"fields":13817},{"id":13815,"createdAt":13816},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":13818,"slug":13819,"articleIntro":-1,"category":13820},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[13821],{"metadata":13822,"sys":13825,"fields":13832},{"tags":13823,"concepts":13824},[],[],{"space":13826,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":13828,"publishedVersion":372,"revision":62,"contentType":13830,"locale":29},{"sys":13827},{"type":12,"linkType":13,"id":14},{"sys":13829},{"id":21,"type":12,"linkType":22},{"sys":13831},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":13833,"metaTitle":382,"metaDescription":383,"mainTitle":13834,"subtitle":401,"heroImage":13849,"ctaButton":424,"ctaLink":425},[381],{"data":13835,"content":13836,"nodeType":74},{},[13837,13843],{"data":13838,"content":13839,"nodeType":78},{},[13840],{"data":13841,"marks":13842,"value":393,"nodeType":82},{},[],{"data":13844,"content":13845,"nodeType":87},{},[13846],{"data":13847,"marks":13848,"value":400,"nodeType":82},{},[],{"metadata":13850,"sys":13853,"fields":13858},{"tags":13851,"concepts":13852},[],[],{"space":13854,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":13856,"publishedVersion":62,"revision":44,"locale":29},{"sys":13855},{"type":12,"linkType":13,"id":14},{"sys":13857},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":13859},{"url":416,"details":13860,"fileName":422,"contentType":423},{"size":418,"image":13861},{"width":420,"height":421},{"sys":13863,"fields":13866},{"id":13864,"createdAt":13865},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":13867,"slug":13868,"articleIntro":13867,"category":13869},"Compte 101 - Capital","compte-101-capital",[13870],{"metadata":13871,"sys":13874,"fields":13881},{"tags":13872,"concepts":13873},[],[],{"space":13875,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":13877,"publishedVersion":372,"revision":62,"contentType":13879,"locale":29},{"sys":13876},{"type":12,"linkType":13,"id":14},{"sys":13878},{"id":21,"type":12,"linkType":22},{"sys":13880},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":13882,"metaTitle":382,"metaDescription":383,"mainTitle":13883,"subtitle":401,"heroImage":13898,"ctaButton":424,"ctaLink":425},[381],{"data":13884,"content":13885,"nodeType":74},{},[13886,13892],{"data":13887,"content":13888,"nodeType":78},{},[13889],{"data":13890,"marks":13891,"value":393,"nodeType":82},{},[],{"data":13893,"content":13894,"nodeType":87},{},[13895],{"data":13896,"marks":13897,"value":400,"nodeType":82},{},[],{"metadata":13899,"sys":13902,"fields":13907},{"tags":13900,"concepts":13901},[],[],{"space":13903,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":13905,"publishedVersion":62,"revision":44,"locale":29},{"sys":13904},{"type":12,"linkType":13,"id":14},{"sys":13906},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":13908},{"url":416,"details":13909,"fileName":422,"contentType":423},{"size":418,"image":13910},{"width":420,"height":421},{"sys":13912,"fields":13915},{"id":13913,"createdAt":13914},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":13916,"slug":13917,"articleIntro":13916,"category":13918},"Compte 213 - Constructions","compte-213-constructions",[13919],{"metadata":13920,"sys":13923,"fields":13930},{"tags":13921,"concepts":13922},[],[],{"space":13924,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":13926,"publishedVersion":372,"revision":62,"contentType":13928,"locale":29},{"sys":13925},{"type":12,"linkType":13,"id":14},{"sys":13927},{"id":21,"type":12,"linkType":22},{"sys":13929},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":13931,"metaTitle":382,"metaDescription":383,"mainTitle":13932,"subtitle":401,"heroImage":13947,"ctaButton":424,"ctaLink":425},[381],{"data":13933,"content":13934,"nodeType":74},{},[13935,13941],{"data":13936,"content":13937,"nodeType":78},{},[13938],{"data":13939,"marks":13940,"value":393,"nodeType":82},{},[],{"data":13942,"content":13943,"nodeType":87},{},[13944],{"data":13945,"marks":13946,"value":400,"nodeType":82},{},[],{"metadata":13948,"sys":13951,"fields":13956},{"tags":13949,"concepts":13950},[],[],{"space":13952,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":13954,"publishedVersion":62,"revision":44,"locale":29},{"sys":13953},{"type":12,"linkType":13,"id":14},{"sys":13955},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":13957},{"url":416,"details":13958,"fileName":422,"contentType":423},{"size":418,"image":13959},{"width":420,"height":421},{"sys":13961,"fields":13964},{"id":13962,"createdAt":13963},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":13965,"slug":13966,"articleIntro":13965,"category":13967},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[13968],{"metadata":13969,"sys":13972,"fields":13979},{"tags":13970,"concepts":13971},[],[],{"space":13973,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":13975,"publishedVersion":372,"revision":62,"contentType":13977,"locale":29},{"sys":13974},{"type":12,"linkType":13,"id":14},{"sys":13976},{"id":21,"type":12,"linkType":22},{"sys":13978},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":13980,"metaTitle":382,"metaDescription":383,"mainTitle":13981,"subtitle":401,"heroImage":13996,"ctaButton":424,"ctaLink":425},[381],{"data":13982,"content":13983,"nodeType":74},{},[13984,13990],{"data":13985,"content":13986,"nodeType":78},{},[13987],{"data":13988,"marks":13989,"value":393,"nodeType":82},{},[],{"data":13991,"content":13992,"nodeType":87},{},[13993],{"data":13994,"marks":13995,"value":400,"nodeType":82},{},[],{"metadata":13997,"sys":14000,"fields":14005},{"tags":13998,"concepts":13999},[],[],{"space":14001,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":14003,"publishedVersion":62,"revision":44,"locale":29},{"sys":14002},{"type":12,"linkType":13,"id":14},{"sys":14004},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":14006},{"url":416,"details":14007,"fileName":422,"contentType":423},{"size":418,"image":14008},{"width":420,"height":421},{"sys":14010,"fields":14013},{"id":14011,"createdAt":14012},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":14014,"slug":14015,"articleIntro":14014,"category":14016},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[14017],{"metadata":14018,"sys":14021,"fields":14028},{"tags":14019,"concepts":14020},[],[],{"space":14022,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":14024,"publishedVersion":372,"revision":62,"contentType":14026,"locale":29},{"sys":14023},{"type":12,"linkType":13,"id":14},{"sys":14025},{"id":21,"type":12,"linkType":22},{"sys":14027},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":14029,"metaTitle":382,"metaDescription":383,"mainTitle":14030,"subtitle":401,"heroImage":14045,"ctaButton":424,"ctaLink":425},[381],{"data":14031,"content":14032,"nodeType":74},{},[14033,14039],{"data":14034,"content":14035,"nodeType":78},{},[14036],{"data":14037,"marks":14038,"value":393,"nodeType":82},{},[],{"data":14040,"content":14041,"nodeType":87},{},[14042],{"data":14043,"marks":14044,"value":400,"nodeType":82},{},[],{"metadata":14046,"sys":14049,"fields":14054},{"tags":14047,"concepts":14048},[],[],{"space":14050,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":14052,"publishedVersion":62,"revision":44,"locale":29},{"sys":14051},{"type":12,"linkType":13,"id":14},{"sys":14053},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":14055},{"url":416,"details":14056,"fileName":422,"contentType":423},{"size":418,"image":14057},{"width":420,"height":421},{"sys":14059,"fields":14062},{"id":14060,"createdAt":14061},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":14063,"slug":14064,"articleIntro":14063,"category":14065},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[14066],{"metadata":14067,"sys":14070,"fields":14077},{"tags":14068,"concepts":14069},[],[],{"space":14071,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":14073,"publishedVersion":372,"revision":62,"contentType":14075,"locale":29},{"sys":14072},{"type":12,"linkType":13,"id":14},{"sys":14074},{"id":21,"type":12,"linkType":22},{"sys":14076},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":14078,"metaTitle":382,"metaDescription":383,"mainTitle":14079,"subtitle":401,"heroImage":14094,"ctaButton":424,"ctaLink":425},[381],{"data":14080,"content":14081,"nodeType":74},{},[14082,14088],{"data":14083,"content":14084,"nodeType":78},{},[14085],{"data":14086,"marks":14087,"value":393,"nodeType":82},{},[],{"data":14089,"content":14090,"nodeType":87},{},[14091],{"data":14092,"marks":14093,"value":400,"nodeType":82},{},[],{"metadata":14095,"sys":14098,"fields":14103},{"tags":14096,"concepts":14097},[],[],{"space":14099,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":14101,"publishedVersion":62,"revision":44,"locale":29},{"sys":14100},{"type":12,"linkType":13,"id":14},{"sys":14102},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":14104},{"url":416,"details":14105,"fileName":422,"contentType":423},{"size":418,"image":14106},{"width":420,"height":421},{"sys":14108,"fields":14111},{"id":14109,"createdAt":14110},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":14112,"slug":14113,"articleIntro":14112,"category":14114},"618 - Divers","compte-618-divers",[14115],{"metadata":14116,"sys":14119,"fields":14126},{"tags":14117,"concepts":14118},[],[],{"space":14120,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":14122,"publishedVersion":372,"revision":62,"contentType":14124,"locale":29},{"sys":14121},{"type":12,"linkType":13,"id":14},{"sys":14123},{"id":21,"type":12,"linkType":22},{"sys":14125},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":14127,"metaTitle":382,"metaDescription":383,"mainTitle":14128,"subtitle":401,"heroImage":14143,"ctaButton":424,"ctaLink":425},[381],{"data":14129,"content":14130,"nodeType":74},{},[14131,14137],{"data":14132,"content":14133,"nodeType":78},{},[14134],{"data":14135,"marks":14136,"value":393,"nodeType":82},{},[],{"data":14138,"content":14139,"nodeType":87},{},[14140],{"data":14141,"marks":14142,"value":400,"nodeType":82},{},[],{"metadata":14144,"sys":14147,"fields":14152},{"tags":14145,"concepts":14146},[],[],{"space":14148,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":14150,"publishedVersion":62,"revision":44,"locale":29},{"sys":14149},{"type":12,"linkType":13,"id":14},{"sys":14151},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":14153},{"url":416,"details":14154,"fileName":422,"contentType":423},{"size":418,"image":14155},{"width":420,"height":421},{"sys":14157,"fields":14160},{"id":14158,"createdAt":14159},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":14161,"slug":14162,"articleIntro":14161,"category":14163},"475 - Comptes d'attente","compte-475-comptes-d-attente",[14164],{"metadata":14165,"sys":14168,"fields":14175},{"tags":14166,"concepts":14167},[],[],{"space":14169,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":14171,"publishedVersion":372,"revision":62,"contentType":14173,"locale":29},{"sys":14170},{"type":12,"linkType":13,"id":14},{"sys":14172},{"id":21,"type":12,"linkType":22},{"sys":14174},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":14176,"metaTitle":382,"metaDescription":383,"mainTitle":14177,"subtitle":401,"heroImage":14192,"ctaButton":424,"ctaLink":425},[381],{"data":14178,"content":14179,"nodeType":74},{},[14180,14186],{"data":14181,"content":14182,"nodeType":78},{},[14183],{"data":14184,"marks":14185,"value":393,"nodeType":82},{},[],{"data":14187,"content":14188,"nodeType":87},{},[14189],{"data":14190,"marks":14191,"value":400,"nodeType":82},{},[],{"metadata":14193,"sys":14196,"fields":14201},{"tags":14194,"concepts":14195},[],[],{"space":14197,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":14199,"publishedVersion":62,"revision":44,"locale":29},{"sys":14198},{"type":12,"linkType":13,"id":14},{"sys":14200},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":14202},{"url":416,"details":14203,"fileName":422,"contentType":423},{"size":418,"image":14204},{"width":420,"height":421},{"sys":14206,"fields":14207},{"id":15,"createdAt":17},{"title":31,"slug":357,"articleIntro":31,"category":14208},[14209],{"metadata":14210,"sys":14213,"fields":14220},{"tags":14211,"concepts":14212},[],[],{"space":14214,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":14216,"publishedVersion":372,"revision":62,"contentType":14218,"locale":29},{"sys":14215},{"type":12,"linkType":13,"id":14},{"sys":14217},{"id":21,"type":12,"linkType":22},{"sys":14219},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":14221,"metaTitle":382,"metaDescription":383,"mainTitle":14222,"subtitle":401,"heroImage":14237,"ctaButton":424,"ctaLink":425},[381],{"data":14223,"content":14224,"nodeType":74},{},[14225,14231],{"data":14226,"content":14227,"nodeType":78},{},[14228],{"data":14229,"marks":14230,"value":393,"nodeType":82},{},[],{"data":14232,"content":14233,"nodeType":87},{},[14234],{"data":14235,"marks":14236,"value":400,"nodeType":82},{},[],{"metadata":14238,"sys":14241,"fields":14246},{"tags":14239,"concepts":14240},[],[],{"space":14242,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":14244,"publishedVersion":62,"revision":44,"locale":29},{"sys":14243},{"type":12,"linkType":13,"id":14},{"sys":14245},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":14247},{"url":416,"details":14248,"fileName":422,"contentType":423},{"size":418,"image":14249},{"width":420,"height":421},{"sys":14251,"fields":14254},{"id":14252,"createdAt":14253},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":14255,"slug":14256,"articleIntro":14255,"category":14257},"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",[14258],{"metadata":14259,"sys":14262,"fields":14269},{"tags":14260,"concepts":14261},[],[],{"space":14263,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":14265,"publishedVersion":372,"revision":62,"contentType":14267,"locale":29},{"sys":14264},{"type":12,"linkType":13,"id":14},{"sys":14266},{"id":21,"type":12,"linkType":22},{"sys":14268},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":14270,"metaTitle":382,"metaDescription":383,"mainTitle":14271,"subtitle":401,"heroImage":14286,"ctaButton":424,"ctaLink":425},[381],{"data":14272,"content":14273,"nodeType":74},{},[14274,14280],{"data":14275,"content":14276,"nodeType":78},{},[14277],{"data":14278,"marks":14279,"value":393,"nodeType":82},{},[],{"data":14281,"content":14282,"nodeType":87},{},[14283],{"data":14284,"marks":14285,"value":400,"nodeType":82},{},[],{"metadata":14287,"sys":14290,"fields":14295},{"tags":14288,"concepts":14289},[],[],{"space":14291,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":14293,"publishedVersion":62,"revision":44,"locale":29},{"sys":14292},{"type":12,"linkType":13,"id":14},{"sys":14294},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":14296},{"url":416,"details":14297,"fileName":422,"contentType":423},{"size":418,"image":14298},{"width":420,"height":421},{"sys":14300,"fields":14303},{"id":14301,"createdAt":14302},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":14304,"slug":14305,"articleIntro":14304,"category":14306},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[14307],{"metadata":14308,"sys":14311,"fields":14318},{"tags":14309,"concepts":14310},[],[],{"space":14312,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":14314,"publishedVersion":372,"revision":62,"contentType":14316,"locale":29},{"sys":14313},{"type":12,"linkType":13,"id":14},{"sys":14315},{"id":21,"type":12,"linkType":22},{"sys":14317},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":14319,"metaTitle":382,"metaDescription":383,"mainTitle":14320,"subtitle":401,"heroImage":14335,"ctaButton":424,"ctaLink":425},[381],{"data":14321,"content":14322,"nodeType":74},{},[14323,14329],{"data":14324,"content":14325,"nodeType":78},{},[14326],{"data":14327,"marks":14328,"value":393,"nodeType":82},{},[],{"data":14330,"content":14331,"nodeType":87},{},[14332],{"data":14333,"marks":14334,"value":400,"nodeType":82},{},[],{"metadata":14336,"sys":14339,"fields":14344},{"tags":14337,"concepts":14338},[],[],{"space":14340,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":14342,"publishedVersion":62,"revision":44,"locale":29},{"sys":14341},{"type":12,"linkType":13,"id":14},{"sys":14343},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":14345},{"url":416,"details":14346,"fileName":422,"contentType":423},{"size":418,"image":14347},{"width":420,"height":421},{"sys":14349,"fields":14352},{"id":14350,"createdAt":14351},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":14353,"slug":14354,"articleIntro":-1,"category":14355},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[14356],{"metadata":14357,"sys":14360,"fields":14367},{"tags":14358,"concepts":14359},[],[],{"space":14361,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":14363,"publishedVersion":372,"revision":62,"contentType":14365,"locale":29},{"sys":14362},{"type":12,"linkType":13,"id":14},{"sys":14364},{"id":21,"type":12,"linkType":22},{"sys":14366},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":14368,"metaTitle":382,"metaDescription":383,"mainTitle":14369,"subtitle":401,"heroImage":14384,"ctaButton":424,"ctaLink":425},[381],{"data":14370,"content":14371,"nodeType":74},{},[14372,14378],{"data":14373,"content":14374,"nodeType":78},{},[14375],{"data":14376,"marks":14377,"value":393,"nodeType":82},{},[],{"data":14379,"content":14380,"nodeType":87},{},[14381],{"data":14382,"marks":14383,"value":400,"nodeType":82},{},[],{"metadata":14385,"sys":14388,"fields":14393},{"tags":14386,"concepts":14387},[],[],{"space":14389,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":14391,"publishedVersion":62,"revision":44,"locale":29},{"sys":14390},{"type":12,"linkType":13,"id":14},{"sys":14392},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":14394},{"url":416,"details":14395,"fileName":422,"contentType":423},{"size":418,"image":14396},{"width":420,"height":421},{"sys":14398,"fields":14401},{"id":14399,"createdAt":14400},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":14402,"slug":14403,"articleIntro":14402,"category":14404},"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",[14405],{"metadata":14406,"sys":14409,"fields":14416},{"tags":14407,"concepts":14408},[],[],{"space":14410,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":14412,"publishedVersion":372,"revision":62,"contentType":14414,"locale":29},{"sys":14411},{"type":12,"linkType":13,"id":14},{"sys":14413},{"id":21,"type":12,"linkType":22},{"sys":14415},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":14417,"metaTitle":382,"metaDescription":383,"mainTitle":14418,"subtitle":401,"heroImage":14433,"ctaButton":424,"ctaLink":425},[381],{"data":14419,"content":14420,"nodeType":74},{},[14421,14427],{"data":14422,"content":14423,"nodeType":78},{},[14424],{"data":14425,"marks":14426,"value":393,"nodeType":82},{},[],{"data":14428,"content":14429,"nodeType":87},{},[14430],{"data":14431,"marks":14432,"value":400,"nodeType":82},{},[],{"metadata":14434,"sys":14437,"fields":14442},{"tags":14435,"concepts":14436},[],[],{"space":14438,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":14440,"publishedVersion":62,"revision":44,"locale":29},{"sys":14439},{"type":12,"linkType":13,"id":14},{"sys":14441},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":14443},{"url":416,"details":14444,"fileName":422,"contentType":423},{"size":418,"image":14445},{"width":420,"height":421},{"sys":14447,"fields":14450},{"id":14448,"createdAt":14449},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":14451,"slug":14452,"articleIntro":14451,"category":14453},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[14454],{"metadata":14455,"sys":14458,"fields":14465},{"tags":14456,"concepts":14457},[],[],{"space":14459,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":14461,"publishedVersion":372,"revision":62,"contentType":14463,"locale":29},{"sys":14460},{"type":12,"linkType":13,"id":14},{"sys":14462},{"id":21,"type":12,"linkType":22},{"sys":14464},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":14466,"metaTitle":382,"metaDescription":383,"mainTitle":14467,"subtitle":401,"heroImage":14482,"ctaButton":424,"ctaLink":425},[381],{"data":14468,"content":14469,"nodeType":74},{},[14470,14476],{"data":14471,"content":14472,"nodeType":78},{},[14473],{"data":14474,"marks":14475,"value":393,"nodeType":82},{},[],{"data":14477,"content":14478,"nodeType":87},{},[14479],{"data":14480,"marks":14481,"value":400,"nodeType":82},{},[],{"metadata":14483,"sys":14486,"fields":14491},{"tags":14484,"concepts":14485},[],[],{"space":14487,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":14489,"publishedVersion":62,"revision":44,"locale":29},{"sys":14488},{"type":12,"linkType":13,"id":14},{"sys":14490},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":14492},{"url":416,"details":14493,"fileName":422,"contentType":423},{"size":418,"image":14494},{"width":420,"height":421},{"sys":14496,"fields":14499},{"id":14497,"createdAt":14498},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":14500,"slug":14501,"articleIntro":14500,"category":14502},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[14503],{"metadata":14504,"sys":14507,"fields":14514},{"tags":14505,"concepts":14506},[],[],{"space":14508,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":14510,"publishedVersion":372,"revision":62,"contentType":14512,"locale":29},{"sys":14509},{"type":12,"linkType":13,"id":14},{"sys":14511},{"id":21,"type":12,"linkType":22},{"sys":14513},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":14515,"metaTitle":382,"metaDescription":383,"mainTitle":14516,"subtitle":401,"heroImage":14531,"ctaButton":424,"ctaLink":425},[381],{"data":14517,"content":14518,"nodeType":74},{},[14519,14525],{"data":14520,"content":14521,"nodeType":78},{},[14522],{"data":14523,"marks":14524,"value":393,"nodeType":82},{},[],{"data":14526,"content":14527,"nodeType":87},{},[14528],{"data":14529,"marks":14530,"value":400,"nodeType":82},{},[],{"metadata":14532,"sys":14535,"fields":14540},{"tags":14533,"concepts":14534},[],[],{"space":14536,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":14538,"publishedVersion":62,"revision":44,"locale":29},{"sys":14537},{"type":12,"linkType":13,"id":14},{"sys":14539},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":14541},{"url":416,"details":14542,"fileName":422,"contentType":423},{"size":418,"image":14543},{"width":420,"height":421},{"sys":14545,"fields":14548},{"id":14546,"createdAt":14547},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":14549,"slug":14550,"articleIntro":14549,"category":14551},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[14552],{"metadata":14553,"sys":14556,"fields":14563},{"tags":14554,"concepts":14555},[],[],{"space":14557,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":14559,"publishedVersion":372,"revision":62,"contentType":14561,"locale":29},{"sys":14558},{"type":12,"linkType":13,"id":14},{"sys":14560},{"id":21,"type":12,"linkType":22},{"sys":14562},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":14564,"metaTitle":382,"metaDescription":383,"mainTitle":14565,"subtitle":401,"heroImage":14580,"ctaButton":424,"ctaLink":425},[381],{"data":14566,"content":14567,"nodeType":74},{},[14568,14574],{"data":14569,"content":14570,"nodeType":78},{},[14571],{"data":14572,"marks":14573,"value":393,"nodeType":82},{},[],{"data":14575,"content":14576,"nodeType":87},{},[14577],{"data":14578,"marks":14579,"value":400,"nodeType":82},{},[],{"metadata":14581,"sys":14584,"fields":14589},{"tags":14582,"concepts":14583},[],[],{"space":14585,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":14587,"publishedVersion":62,"revision":44,"locale":29},{"sys":14586},{"type":12,"linkType":13,"id":14},{"sys":14588},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":14590},{"url":416,"details":14591,"fileName":422,"contentType":423},{"size":418,"image":14592},{"width":420,"height":421},{"sys":14594,"fields":14597},{"id":14595,"createdAt":14596},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":14598,"slug":14599,"articleIntro":14598,"category":14600},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[14601],{"metadata":14602,"sys":14605,"fields":14612},{"tags":14603,"concepts":14604},[],[],{"space":14606,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":14608,"publishedVersion":372,"revision":62,"contentType":14610,"locale":29},{"sys":14607},{"type":12,"linkType":13,"id":14},{"sys":14609},{"id":21,"type":12,"linkType":22},{"sys":14611},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":14613,"metaTitle":382,"metaDescription":383,"mainTitle":14614,"subtitle":401,"heroImage":14629,"ctaButton":424,"ctaLink":425},[381],{"data":14615,"content":14616,"nodeType":74},{},[14617,14623],{"data":14618,"content":14619,"nodeType":78},{},[14620],{"data":14621,"marks":14622,"value":393,"nodeType":82},{},[],{"data":14624,"content":14625,"nodeType":87},{},[14626],{"data":14627,"marks":14628,"value":400,"nodeType":82},{},[],{"metadata":14630,"sys":14633,"fields":14638},{"tags":14631,"concepts":14632},[],[],{"space":14634,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":14636,"publishedVersion":62,"revision":44,"locale":29},{"sys":14635},{"type":12,"linkType":13,"id":14},{"sys":14637},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":14639},{"url":416,"details":14640,"fileName":422,"contentType":423},{"size":418,"image":14641},{"width":420,"height":421},{"sys":14643,"fields":14646},{"id":14644,"createdAt":14645},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":14647,"slug":14648,"articleIntro":14649,"category":14650},"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. ",[14651],{"metadata":14652,"sys":14655,"fields":14662},{"tags":14653,"concepts":14654},[],[],{"space":14656,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":14658,"publishedVersion":372,"revision":62,"contentType":14660,"locale":29},{"sys":14657},{"type":12,"linkType":13,"id":14},{"sys":14659},{"id":21,"type":12,"linkType":22},{"sys":14661},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":14663,"metaTitle":382,"metaDescription":383,"mainTitle":14664,"subtitle":401,"heroImage":14679,"ctaButton":424,"ctaLink":425},[381],{"data":14665,"content":14666,"nodeType":74},{},[14667,14673],{"data":14668,"content":14669,"nodeType":78},{},[14670],{"data":14671,"marks":14672,"value":393,"nodeType":82},{},[],{"data":14674,"content":14675,"nodeType":87},{},[14676],{"data":14677,"marks":14678,"value":400,"nodeType":82},{},[],{"metadata":14680,"sys":14683,"fields":14688},{"tags":14681,"concepts":14682},[],[],{"space":14684,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":14686,"publishedVersion":62,"revision":44,"locale":29},{"sys":14685},{"type":12,"linkType":13,"id":14},{"sys":14687},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":14689},{"url":416,"details":14690,"fileName":422,"contentType":423},{"size":418,"image":14691},{"width":420,"height":421},{"sys":14693,"fields":14696},{"id":14694,"createdAt":14695},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":14697,"slug":14698,"articleIntro":14697,"category":14699},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[14700],{"metadata":14701,"sys":14704,"fields":14711},{"tags":14702,"concepts":14703},[],[],{"space":14705,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":14707,"publishedVersion":372,"revision":62,"contentType":14709,"locale":29},{"sys":14706},{"type":12,"linkType":13,"id":14},{"sys":14708},{"id":21,"type":12,"linkType":22},{"sys":14710},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":14712,"metaTitle":382,"metaDescription":383,"mainTitle":14713,"subtitle":401,"heroImage":14728,"ctaButton":424,"ctaLink":425},[381],{"data":14714,"content":14715,"nodeType":74},{},[14716,14722],{"data":14717,"content":14718,"nodeType":78},{},[14719],{"data":14720,"marks":14721,"value":393,"nodeType":82},{},[],{"data":14723,"content":14724,"nodeType":87},{},[14725],{"data":14726,"marks":14727,"value":400,"nodeType":82},{},[],{"metadata":14729,"sys":14732,"fields":14737},{"tags":14730,"concepts":14731},[],[],{"space":14733,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":14735,"publishedVersion":62,"revision":44,"locale":29},{"sys":14734},{"type":12,"linkType":13,"id":14},{"sys":14736},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":14738},{"url":416,"details":14739,"fileName":422,"contentType":423},{"size":418,"image":14740},{"width":420,"height":421},{"sys":14742,"fields":14745},{"id":14743,"createdAt":14744},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":14746,"slug":14747,"articleIntro":14746,"category":14748},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[14749],{"metadata":14750,"sys":14753,"fields":14760},{"tags":14751,"concepts":14752},[],[],{"space":14754,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":14756,"publishedVersion":372,"revision":62,"contentType":14758,"locale":29},{"sys":14755},{"type":12,"linkType":13,"id":14},{"sys":14757},{"id":21,"type":12,"linkType":22},{"sys":14759},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":14761,"metaTitle":382,"metaDescription":383,"mainTitle":14762,"subtitle":401,"heroImage":14777,"ctaButton":424,"ctaLink":425},[381],{"data":14763,"content":14764,"nodeType":74},{},[14765,14771],{"data":14766,"content":14767,"nodeType":78},{},[14768],{"data":14769,"marks":14770,"value":393,"nodeType":82},{},[],{"data":14772,"content":14773,"nodeType":87},{},[14774],{"data":14775,"marks":14776,"value":400,"nodeType":82},{},[],{"metadata":14778,"sys":14781,"fields":14786},{"tags":14779,"concepts":14780},[],[],{"space":14782,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":14784,"publishedVersion":62,"revision":44,"locale":29},{"sys":14783},{"type":12,"linkType":13,"id":14},{"sys":14785},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":14787},{"url":416,"details":14788,"fileName":422,"contentType":423},{"size":418,"image":14789},{"width":420,"height":421},{"sys":14791,"fields":14794},{"id":14792,"createdAt":14793},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":14795,"slug":14796,"articleIntro":14795,"category":14797},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[14798],{"metadata":14799,"sys":14802,"fields":14809},{"tags":14800,"concepts":14801},[],[],{"space":14803,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":14805,"publishedVersion":372,"revision":62,"contentType":14807,"locale":29},{"sys":14804},{"type":12,"linkType":13,"id":14},{"sys":14806},{"id":21,"type":12,"linkType":22},{"sys":14808},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":14810,"metaTitle":382,"metaDescription":383,"mainTitle":14811,"subtitle":401,"heroImage":14826,"ctaButton":424,"ctaLink":425},[381],{"data":14812,"content":14813,"nodeType":74},{},[14814,14820],{"data":14815,"content":14816,"nodeType":78},{},[14817],{"data":14818,"marks":14819,"value":393,"nodeType":82},{},[],{"data":14821,"content":14822,"nodeType":87},{},[14823],{"data":14824,"marks":14825,"value":400,"nodeType":82},{},[],{"metadata":14827,"sys":14830,"fields":14835},{"tags":14828,"concepts":14829},[],[],{"space":14831,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":14833,"publishedVersion":62,"revision":44,"locale":29},{"sys":14832},{"type":12,"linkType":13,"id":14},{"sys":14834},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":14836},{"url":416,"details":14837,"fileName":422,"contentType":423},{"size":418,"image":14838},{"width":420,"height":421},{"sys":14840,"fields":14843},{"id":14841,"createdAt":14842},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":14844,"slug":14845,"articleIntro":14844,"category":14846},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[14847],{"metadata":14848,"sys":14851,"fields":14858},{"tags":14849,"concepts":14850},[],[],{"space":14852,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":14854,"publishedVersion":372,"revision":62,"contentType":14856,"locale":29},{"sys":14853},{"type":12,"linkType":13,"id":14},{"sys":14855},{"id":21,"type":12,"linkType":22},{"sys":14857},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":14859,"metaTitle":382,"metaDescription":383,"mainTitle":14860,"subtitle":401,"heroImage":14875,"ctaButton":424,"ctaLink":425},[381],{"data":14861,"content":14862,"nodeType":74},{},[14863,14869],{"data":14864,"content":14865,"nodeType":78},{},[14866],{"data":14867,"marks":14868,"value":393,"nodeType":82},{},[],{"data":14870,"content":14871,"nodeType":87},{},[14872],{"data":14873,"marks":14874,"value":400,"nodeType":82},{},[],{"metadata":14876,"sys":14879,"fields":14884},{"tags":14877,"concepts":14878},[],[],{"space":14880,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":14882,"publishedVersion":62,"revision":44,"locale":29},{"sys":14881},{"type":12,"linkType":13,"id":14},{"sys":14883},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":14885},{"url":416,"details":14886,"fileName":422,"contentType":423},{"size":418,"image":14887},{"width":420,"height":421},{"sys":14889,"fields":14892},{"id":14890,"createdAt":14891},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":14893,"slug":14894,"articleIntro":-1,"category":14895},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[14896],{"metadata":14897,"sys":14900,"fields":14907},{"tags":14898,"concepts":14899},[],[],{"space":14901,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":14903,"publishedVersion":372,"revision":62,"contentType":14905,"locale":29},{"sys":14902},{"type":12,"linkType":13,"id":14},{"sys":14904},{"id":21,"type":12,"linkType":22},{"sys":14906},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":14908,"metaTitle":382,"metaDescription":383,"mainTitle":14909,"subtitle":401,"heroImage":14924,"ctaButton":424,"ctaLink":425},[381],{"data":14910,"content":14911,"nodeType":74},{},[14912,14918],{"data":14913,"content":14914,"nodeType":78},{},[14915],{"data":14916,"marks":14917,"value":393,"nodeType":82},{},[],{"data":14919,"content":14920,"nodeType":87},{},[14921],{"data":14922,"marks":14923,"value":400,"nodeType":82},{},[],{"metadata":14925,"sys":14928,"fields":14933},{"tags":14926,"concepts":14927},[],[],{"space":14929,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":14931,"publishedVersion":62,"revision":44,"locale":29},{"sys":14930},{"type":12,"linkType":13,"id":14},{"sys":14932},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":14934},{"url":416,"details":14935,"fileName":422,"contentType":423},{"size":418,"image":14936},{"width":420,"height":421},{"sys":14938,"fields":14941},{"id":14939,"createdAt":14940},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":14942,"slug":14943,"articleIntro":14942,"category":14944},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[14945],{"metadata":14946,"sys":14949,"fields":14956},{"tags":14947,"concepts":14948},[],[],{"space":14950,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":14952,"publishedVersion":372,"revision":62,"contentType":14954,"locale":29},{"sys":14951},{"type":12,"linkType":13,"id":14},{"sys":14953},{"id":21,"type":12,"linkType":22},{"sys":14955},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":14957,"metaTitle":382,"metaDescription":383,"mainTitle":14958,"subtitle":401,"heroImage":14973,"ctaButton":424,"ctaLink":425},[381],{"data":14959,"content":14960,"nodeType":74},{},[14961,14967],{"data":14962,"content":14963,"nodeType":78},{},[14964],{"data":14965,"marks":14966,"value":393,"nodeType":82},{},[],{"data":14968,"content":14969,"nodeType":87},{},[14970],{"data":14971,"marks":14972,"value":400,"nodeType":82},{},[],{"metadata":14974,"sys":14977,"fields":14982},{"tags":14975,"concepts":14976},[],[],{"space":14978,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":14980,"publishedVersion":62,"revision":44,"locale":29},{"sys":14979},{"type":12,"linkType":13,"id":14},{"sys":14981},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":14983},{"url":416,"details":14984,"fileName":422,"contentType":423},{"size":418,"image":14985},{"width":420,"height":421},{"sys":14987,"fields":14990},{"id":14988,"createdAt":14989},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":14991,"slug":14992,"articleIntro":-1,"category":14993},"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",[14994],{"metadata":14995,"sys":14998,"fields":15005},{"tags":14996,"concepts":14997},[],[],{"space":14999,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":15001,"publishedVersion":372,"revision":62,"contentType":15003,"locale":29},{"sys":15000},{"type":12,"linkType":13,"id":14},{"sys":15002},{"id":21,"type":12,"linkType":22},{"sys":15004},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":15006,"metaTitle":382,"metaDescription":383,"mainTitle":15007,"subtitle":401,"heroImage":15022,"ctaButton":424,"ctaLink":425},[381],{"data":15008,"content":15009,"nodeType":74},{},[15010,15016],{"data":15011,"content":15012,"nodeType":78},{},[15013],{"data":15014,"marks":15015,"value":393,"nodeType":82},{},[],{"data":15017,"content":15018,"nodeType":87},{},[15019],{"data":15020,"marks":15021,"value":400,"nodeType":82},{},[],{"metadata":15023,"sys":15026,"fields":15031},{"tags":15024,"concepts":15025},[],[],{"space":15027,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":15029,"publishedVersion":62,"revision":44,"locale":29},{"sys":15028},{"type":12,"linkType":13,"id":14},{"sys":15030},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":15032},{"url":416,"details":15033,"fileName":422,"contentType":423},{"size":418,"image":15034},{"width":420,"height":421},{"sys":15036,"fields":15039},{"id":15037,"createdAt":15038},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":15040,"slug":15041,"articleIntro":15040,"category":15042},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[15043],{"metadata":15044,"sys":15047,"fields":15054},{"tags":15045,"concepts":15046},[],[],{"space":15048,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":15050,"publishedVersion":372,"revision":62,"contentType":15052,"locale":29},{"sys":15049},{"type":12,"linkType":13,"id":14},{"sys":15051},{"id":21,"type":12,"linkType":22},{"sys":15053},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":15055,"metaTitle":382,"metaDescription":383,"mainTitle":15056,"subtitle":401,"heroImage":15071,"ctaButton":424,"ctaLink":425},[381],{"data":15057,"content":15058,"nodeType":74},{},[15059,15065],{"data":15060,"content":15061,"nodeType":78},{},[15062],{"data":15063,"marks":15064,"value":393,"nodeType":82},{},[],{"data":15066,"content":15067,"nodeType":87},{},[15068],{"data":15069,"marks":15070,"value":400,"nodeType":82},{},[],{"metadata":15072,"sys":15075,"fields":15080},{"tags":15073,"concepts":15074},[],[],{"space":15076,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":15078,"publishedVersion":62,"revision":44,"locale":29},{"sys":15077},{"type":12,"linkType":13,"id":14},{"sys":15079},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":15081},{"url":416,"details":15082,"fileName":422,"contentType":423},{"size":418,"image":15083},{"width":420,"height":421},{"sys":15085,"fields":15088},{"id":15086,"createdAt":15087},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":15089,"slug":15090,"articleIntro":-1,"category":15091},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[15092],{"metadata":15093,"sys":15096,"fields":15103},{"tags":15094,"concepts":15095},[],[],{"space":15097,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":15099,"publishedVersion":372,"revision":62,"contentType":15101,"locale":29},{"sys":15098},{"type":12,"linkType":13,"id":14},{"sys":15100},{"id":21,"type":12,"linkType":22},{"sys":15102},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":15104,"metaTitle":382,"metaDescription":383,"mainTitle":15105,"subtitle":401,"heroImage":15120,"ctaButton":424,"ctaLink":425},[381],{"data":15106,"content":15107,"nodeType":74},{},[15108,15114],{"data":15109,"content":15110,"nodeType":78},{},[15111],{"data":15112,"marks":15113,"value":393,"nodeType":82},{},[],{"data":15115,"content":15116,"nodeType":87},{},[15117],{"data":15118,"marks":15119,"value":400,"nodeType":82},{},[],{"metadata":15121,"sys":15124,"fields":15129},{"tags":15122,"concepts":15123},[],[],{"space":15125,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":15127,"publishedVersion":62,"revision":44,"locale":29},{"sys":15126},{"type":12,"linkType":13,"id":14},{"sys":15128},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":15130},{"url":416,"details":15131,"fileName":422,"contentType":423},{"size":418,"image":15132},{"width":420,"height":421},{"sys":15134,"fields":15137},{"id":15135,"createdAt":15136},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":15138,"slug":15139,"articleIntro":15138,"category":15140},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[15141],{"metadata":15142,"sys":15145,"fields":15152},{"tags":15143,"concepts":15144},[],[],{"space":15146,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":15148,"publishedVersion":372,"revision":62,"contentType":15150,"locale":29},{"sys":15147},{"type":12,"linkType":13,"id":14},{"sys":15149},{"id":21,"type":12,"linkType":22},{"sys":15151},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":15153,"metaTitle":382,"metaDescription":383,"mainTitle":15154,"subtitle":401,"heroImage":15169,"ctaButton":424,"ctaLink":425},[381],{"data":15155,"content":15156,"nodeType":74},{},[15157,15163],{"data":15158,"content":15159,"nodeType":78},{},[15160],{"data":15161,"marks":15162,"value":393,"nodeType":82},{},[],{"data":15164,"content":15165,"nodeType":87},{},[15166],{"data":15167,"marks":15168,"value":400,"nodeType":82},{},[],{"metadata":15170,"sys":15173,"fields":15178},{"tags":15171,"concepts":15172},[],[],{"space":15174,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":15176,"publishedVersion":62,"revision":44,"locale":29},{"sys":15175},{"type":12,"linkType":13,"id":14},{"sys":15177},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":15179},{"url":416,"details":15180,"fileName":422,"contentType":423},{"size":418,"image":15181},{"width":420,"height":421},{"sys":15183,"fields":15186},{"id":15184,"createdAt":15185},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":15187,"slug":15188,"articleIntro":15187,"category":15189},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[15190],{"metadata":15191,"sys":15194,"fields":15201},{"tags":15192,"concepts":15193},[],[],{"space":15195,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":15197,"publishedVersion":372,"revision":62,"contentType":15199,"locale":29},{"sys":15196},{"type":12,"linkType":13,"id":14},{"sys":15198},{"id":21,"type":12,"linkType":22},{"sys":15200},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":15202,"metaTitle":382,"metaDescription":383,"mainTitle":15203,"subtitle":401,"heroImage":15218,"ctaButton":424,"ctaLink":425},[381],{"data":15204,"content":15205,"nodeType":74},{},[15206,15212],{"data":15207,"content":15208,"nodeType":78},{},[15209],{"data":15210,"marks":15211,"value":393,"nodeType":82},{},[],{"data":15213,"content":15214,"nodeType":87},{},[15215],{"data":15216,"marks":15217,"value":400,"nodeType":82},{},[],{"metadata":15219,"sys":15222,"fields":15227},{"tags":15220,"concepts":15221},[],[],{"space":15223,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":15225,"publishedVersion":62,"revision":44,"locale":29},{"sys":15224},{"type":12,"linkType":13,"id":14},{"sys":15226},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":15228},{"url":416,"details":15229,"fileName":422,"contentType":423},{"size":418,"image":15230},{"width":420,"height":421},{"sys":15232,"fields":15235},{"id":15233,"createdAt":15234},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":15236,"slug":15237,"articleIntro":15236,"category":15238},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[15239],{"metadata":15240,"sys":15243,"fields":15250},{"tags":15241,"concepts":15242},[],[],{"space":15244,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":15246,"publishedVersion":372,"revision":62,"contentType":15248,"locale":29},{"sys":15245},{"type":12,"linkType":13,"id":14},{"sys":15247},{"id":21,"type":12,"linkType":22},{"sys":15249},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":15251,"metaTitle":382,"metaDescription":383,"mainTitle":15252,"subtitle":401,"heroImage":15267,"ctaButton":424,"ctaLink":425},[381],{"data":15253,"content":15254,"nodeType":74},{},[15255,15261],{"data":15256,"content":15257,"nodeType":78},{},[15258],{"data":15259,"marks":15260,"value":393,"nodeType":82},{},[],{"data":15262,"content":15263,"nodeType":87},{},[15264],{"data":15265,"marks":15266,"value":400,"nodeType":82},{},[],{"metadata":15268,"sys":15271,"fields":15276},{"tags":15269,"concepts":15270},[],[],{"space":15272,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":15274,"publishedVersion":62,"revision":44,"locale":29},{"sys":15273},{"type":12,"linkType":13,"id":14},{"sys":15275},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":15277},{"url":416,"details":15278,"fileName":422,"contentType":423},{"size":418,"image":15279},{"width":420,"height":421},{"sys":15281,"fields":15284},{"id":15282,"createdAt":15283},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":15285,"slug":15286,"articleIntro":15285,"category":15287},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[15288],{"metadata":15289,"sys":15292,"fields":15299},{"tags":15290,"concepts":15291},[],[],{"space":15293,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":15295,"publishedVersion":372,"revision":62,"contentType":15297,"locale":29},{"sys":15294},{"type":12,"linkType":13,"id":14},{"sys":15296},{"id":21,"type":12,"linkType":22},{"sys":15298},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":15300,"metaTitle":382,"metaDescription":383,"mainTitle":15301,"subtitle":401,"heroImage":15316,"ctaButton":424,"ctaLink":425},[381],{"data":15302,"content":15303,"nodeType":74},{},[15304,15310],{"data":15305,"content":15306,"nodeType":78},{},[15307],{"data":15308,"marks":15309,"value":393,"nodeType":82},{},[],{"data":15311,"content":15312,"nodeType":87},{},[15313],{"data":15314,"marks":15315,"value":400,"nodeType":82},{},[],{"metadata":15317,"sys":15320,"fields":15325},{"tags":15318,"concepts":15319},[],[],{"space":15321,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":15323,"publishedVersion":62,"revision":44,"locale":29},{"sys":15322},{"type":12,"linkType":13,"id":14},{"sys":15324},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":15326},{"url":416,"details":15327,"fileName":422,"contentType":423},{"size":418,"image":15328},{"width":420,"height":421},{"sys":15330,"fields":15333},{"id":15331,"createdAt":15332},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":15334,"slug":15335,"articleIntro":15334,"category":15336},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[15337],{"metadata":15338,"sys":15341,"fields":15348},{"tags":15339,"concepts":15340},[],[],{"space":15342,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":15344,"publishedVersion":372,"revision":62,"contentType":15346,"locale":29},{"sys":15343},{"type":12,"linkType":13,"id":14},{"sys":15345},{"id":21,"type":12,"linkType":22},{"sys":15347},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":15349,"metaTitle":382,"metaDescription":383,"mainTitle":15350,"subtitle":401,"heroImage":15365,"ctaButton":424,"ctaLink":425},[381],{"data":15351,"content":15352,"nodeType":74},{},[15353,15359],{"data":15354,"content":15355,"nodeType":78},{},[15356],{"data":15357,"marks":15358,"value":393,"nodeType":82},{},[],{"data":15360,"content":15361,"nodeType":87},{},[15362],{"data":15363,"marks":15364,"value":400,"nodeType":82},{},[],{"metadata":15366,"sys":15369,"fields":15374},{"tags":15367,"concepts":15368},[],[],{"space":15370,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":15372,"publishedVersion":62,"revision":44,"locale":29},{"sys":15371},{"type":12,"linkType":13,"id":14},{"sys":15373},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":15375},{"url":416,"details":15376,"fileName":422,"contentType":423},{"size":418,"image":15377},{"width":420,"height":421},{"sys":15379,"fields":15382},{"id":15380,"createdAt":15381},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":15383,"slug":15384,"articleIntro":15383,"category":15385},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[15386],{"metadata":15387,"sys":15390,"fields":15397},{"tags":15388,"concepts":15389},[],[],{"space":15391,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":15393,"publishedVersion":372,"revision":62,"contentType":15395,"locale":29},{"sys":15392},{"type":12,"linkType":13,"id":14},{"sys":15394},{"id":21,"type":12,"linkType":22},{"sys":15396},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":15398,"metaTitle":382,"metaDescription":383,"mainTitle":15399,"subtitle":401,"heroImage":15414,"ctaButton":424,"ctaLink":425},[381],{"data":15400,"content":15401,"nodeType":74},{},[15402,15408],{"data":15403,"content":15404,"nodeType":78},{},[15405],{"data":15406,"marks":15407,"value":393,"nodeType":82},{},[],{"data":15409,"content":15410,"nodeType":87},{},[15411],{"data":15412,"marks":15413,"value":400,"nodeType":82},{},[],{"metadata":15415,"sys":15418,"fields":15423},{"tags":15416,"concepts":15417},[],[],{"space":15419,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":15421,"publishedVersion":62,"revision":44,"locale":29},{"sys":15420},{"type":12,"linkType":13,"id":14},{"sys":15422},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":15424},{"url":416,"details":15425,"fileName":422,"contentType":423},{"size":418,"image":15426},{"width":420,"height":421},{"sys":15428,"fields":15431},{"id":15429,"createdAt":15430},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":15432,"slug":15433,"articleIntro":15432,"category":15434},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[15435],{"metadata":15436,"sys":15439,"fields":15446},{"tags":15437,"concepts":15438},[],[],{"space":15440,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":15442,"publishedVersion":372,"revision":62,"contentType":15444,"locale":29},{"sys":15441},{"type":12,"linkType":13,"id":14},{"sys":15443},{"id":21,"type":12,"linkType":22},{"sys":15445},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":15447,"metaTitle":382,"metaDescription":383,"mainTitle":15448,"subtitle":401,"heroImage":15463,"ctaButton":424,"ctaLink":425},[381],{"data":15449,"content":15450,"nodeType":74},{},[15451,15457],{"data":15452,"content":15453,"nodeType":78},{},[15454],{"data":15455,"marks":15456,"value":393,"nodeType":82},{},[],{"data":15458,"content":15459,"nodeType":87},{},[15460],{"data":15461,"marks":15462,"value":400,"nodeType":82},{},[],{"metadata":15464,"sys":15467,"fields":15472},{"tags":15465,"concepts":15466},[],[],{"space":15468,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":15470,"publishedVersion":62,"revision":44,"locale":29},{"sys":15469},{"type":12,"linkType":13,"id":14},{"sys":15471},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":15473},{"url":416,"details":15474,"fileName":422,"contentType":423},{"size":418,"image":15475},{"width":420,"height":421},{"sys":15477,"fields":15480},{"id":15478,"createdAt":15479},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":15481,"slug":15482,"articleIntro":15481,"category":15483},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[15484],{"metadata":15485,"sys":15488,"fields":15495},{"tags":15486,"concepts":15487},[],[],{"space":15489,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":15491,"publishedVersion":372,"revision":62,"contentType":15493,"locale":29},{"sys":15490},{"type":12,"linkType":13,"id":14},{"sys":15492},{"id":21,"type":12,"linkType":22},{"sys":15494},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":15496,"metaTitle":382,"metaDescription":383,"mainTitle":15497,"subtitle":401,"heroImage":15512,"ctaButton":424,"ctaLink":425},[381],{"data":15498,"content":15499,"nodeType":74},{},[15500,15506],{"data":15501,"content":15502,"nodeType":78},{},[15503],{"data":15504,"marks":15505,"value":393,"nodeType":82},{},[],{"data":15507,"content":15508,"nodeType":87},{},[15509],{"data":15510,"marks":15511,"value":400,"nodeType":82},{},[],{"metadata":15513,"sys":15516,"fields":15521},{"tags":15514,"concepts":15515},[],[],{"space":15517,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":15519,"publishedVersion":62,"revision":44,"locale":29},{"sys":15518},{"type":12,"linkType":13,"id":14},{"sys":15520},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":15522},{"url":416,"details":15523,"fileName":422,"contentType":423},{"size":418,"image":15524},{"width":420,"height":421},{"sys":15526,"fields":15529},{"id":15527,"createdAt":15528},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":15530,"slug":15531,"articleIntro":-1,"category":15532},"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",[15533],{"metadata":15534,"sys":15537,"fields":15544},{"tags":15535,"concepts":15536},[],[],{"space":15538,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":15540,"publishedVersion":372,"revision":62,"contentType":15542,"locale":29},{"sys":15539},{"type":12,"linkType":13,"id":14},{"sys":15541},{"id":21,"type":12,"linkType":22},{"sys":15543},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":15545,"metaTitle":382,"metaDescription":383,"mainTitle":15546,"subtitle":401,"heroImage":15561,"ctaButton":424,"ctaLink":425},[381],{"data":15547,"content":15548,"nodeType":74},{},[15549,15555],{"data":15550,"content":15551,"nodeType":78},{},[15552],{"data":15553,"marks":15554,"value":393,"nodeType":82},{},[],{"data":15556,"content":15557,"nodeType":87},{},[15558],{"data":15559,"marks":15560,"value":400,"nodeType":82},{},[],{"metadata":15562,"sys":15565,"fields":15570},{"tags":15563,"concepts":15564},[],[],{"space":15566,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":15568,"publishedVersion":62,"revision":44,"locale":29},{"sys":15567},{"type":12,"linkType":13,"id":14},{"sys":15569},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":15571},{"url":416,"details":15572,"fileName":422,"contentType":423},{"size":418,"image":15573},{"width":420,"height":421},{"sys":15575,"fields":15578},{"id":15576,"createdAt":15577},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":15579,"slug":15580,"articleIntro":-1,"category":15581},"Compte 512 - Banques","compte-512-banques",[15582],{"metadata":15583,"sys":15586,"fields":15593},{"tags":15584,"concepts":15585},[],[],{"space":15587,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":15589,"publishedVersion":372,"revision":62,"contentType":15591,"locale":29},{"sys":15588},{"type":12,"linkType":13,"id":14},{"sys":15590},{"id":21,"type":12,"linkType":22},{"sys":15592},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":15594,"metaTitle":382,"metaDescription":383,"mainTitle":15595,"subtitle":401,"heroImage":15610,"ctaButton":424,"ctaLink":425},[381],{"data":15596,"content":15597,"nodeType":74},{},[15598,15604],{"data":15599,"content":15600,"nodeType":78},{},[15601],{"data":15602,"marks":15603,"value":393,"nodeType":82},{},[],{"data":15605,"content":15606,"nodeType":87},{},[15607],{"data":15608,"marks":15609,"value":400,"nodeType":82},{},[],{"metadata":15611,"sys":15614,"fields":15619},{"tags":15612,"concepts":15613},[],[],{"space":15615,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":15617,"publishedVersion":62,"revision":44,"locale":29},{"sys":15616},{"type":12,"linkType":13,"id":14},{"sys":15618},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":15620},{"url":416,"details":15621,"fileName":422,"contentType":423},{"size":418,"image":15622},{"width":420,"height":421},{"sys":15624,"fields":15627},{"id":15625,"createdAt":15626},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":15628,"slug":15629,"articleIntro":15628,"category":15630},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[15631],{"metadata":15632,"sys":15635,"fields":15642},{"tags":15633,"concepts":15634},[],[],{"space":15636,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":15638,"publishedVersion":372,"revision":62,"contentType":15640,"locale":29},{"sys":15637},{"type":12,"linkType":13,"id":14},{"sys":15639},{"id":21,"type":12,"linkType":22},{"sys":15641},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":15643,"metaTitle":382,"metaDescription":383,"mainTitle":15644,"subtitle":401,"heroImage":15659,"ctaButton":424,"ctaLink":425},[381],{"data":15645,"content":15646,"nodeType":74},{},[15647,15653],{"data":15648,"content":15649,"nodeType":78},{},[15650],{"data":15651,"marks":15652,"value":393,"nodeType":82},{},[],{"data":15654,"content":15655,"nodeType":87},{},[15656],{"data":15657,"marks":15658,"value":400,"nodeType":82},{},[],{"metadata":15660,"sys":15663,"fields":15668},{"tags":15661,"concepts":15662},[],[],{"space":15664,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":15666,"publishedVersion":62,"revision":44,"locale":29},{"sys":15665},{"type":12,"linkType":13,"id":14},{"sys":15667},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":15669},{"url":416,"details":15670,"fileName":422,"contentType":423},{"size":418,"image":15671},{"width":420,"height":421},{"sys":15673,"fields":15676},{"id":15674,"createdAt":15675},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":15677,"slug":15678,"articleIntro":15677,"category":15679},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[15680],{"metadata":15681,"sys":15684,"fields":15691},{"tags":15682,"concepts":15683},[],[],{"space":15685,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":15687,"publishedVersion":372,"revision":62,"contentType":15689,"locale":29},{"sys":15686},{"type":12,"linkType":13,"id":14},{"sys":15688},{"id":21,"type":12,"linkType":22},{"sys":15690},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":15692,"metaTitle":382,"metaDescription":383,"mainTitle":15693,"subtitle":401,"heroImage":15708,"ctaButton":424,"ctaLink":425},[381],{"data":15694,"content":15695,"nodeType":74},{},[15696,15702],{"data":15697,"content":15698,"nodeType":78},{},[15699],{"data":15700,"marks":15701,"value":393,"nodeType":82},{},[],{"data":15703,"content":15704,"nodeType":87},{},[15705],{"data":15706,"marks":15707,"value":400,"nodeType":82},{},[],{"metadata":15709,"sys":15712,"fields":15717},{"tags":15710,"concepts":15711},[],[],{"space":15713,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":15715,"publishedVersion":62,"revision":44,"locale":29},{"sys":15714},{"type":12,"linkType":13,"id":14},{"sys":15716},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":15718},{"url":416,"details":15719,"fileName":422,"contentType":423},{"size":418,"image":15720},{"width":420,"height":421},{"sys":15722,"fields":15725},{"id":15723,"createdAt":15724},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":15726,"slug":15727,"articleIntro":15728,"category":15729},"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.",[15730],{"metadata":15731,"sys":15734,"fields":15741},{"tags":15732,"concepts":15733},[],[],{"space":15735,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":15737,"publishedVersion":372,"revision":62,"contentType":15739,"locale":29},{"sys":15736},{"type":12,"linkType":13,"id":14},{"sys":15738},{"id":21,"type":12,"linkType":22},{"sys":15740},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":15742,"metaTitle":382,"metaDescription":383,"mainTitle":15743,"subtitle":401,"heroImage":15758,"ctaButton":424,"ctaLink":425},[381],{"data":15744,"content":15745,"nodeType":74},{},[15746,15752],{"data":15747,"content":15748,"nodeType":78},{},[15749],{"data":15750,"marks":15751,"value":393,"nodeType":82},{},[],{"data":15753,"content":15754,"nodeType":87},{},[15755],{"data":15756,"marks":15757,"value":400,"nodeType":82},{},[],{"metadata":15759,"sys":15762,"fields":15767},{"tags":15760,"concepts":15761},[],[],{"space":15763,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":15765,"publishedVersion":62,"revision":44,"locale":29},{"sys":15764},{"type":12,"linkType":13,"id":14},{"sys":15766},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":15768},{"url":416,"details":15769,"fileName":422,"contentType":423},{"size":418,"image":15770},{"width":420,"height":421},{"sys":15772,"fields":15775},{"id":15773,"createdAt":15774},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":15776,"slug":15777,"articleIntro":15776,"category":15778},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[15779],{"metadata":15780,"sys":15783,"fields":15790},{"tags":15781,"concepts":15782},[],[],{"space":15784,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":15786,"publishedVersion":372,"revision":62,"contentType":15788,"locale":29},{"sys":15785},{"type":12,"linkType":13,"id":14},{"sys":15787},{"id":21,"type":12,"linkType":22},{"sys":15789},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":15791,"metaTitle":382,"metaDescription":383,"mainTitle":15792,"subtitle":401,"heroImage":15807,"ctaButton":424,"ctaLink":425},[381],{"data":15793,"content":15794,"nodeType":74},{},[15795,15801],{"data":15796,"content":15797,"nodeType":78},{},[15798],{"data":15799,"marks":15800,"value":393,"nodeType":82},{},[],{"data":15802,"content":15803,"nodeType":87},{},[15804],{"data":15805,"marks":15806,"value":400,"nodeType":82},{},[],{"metadata":15808,"sys":15811,"fields":15816},{"tags":15809,"concepts":15810},[],[],{"space":15812,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":15814,"publishedVersion":62,"revision":44,"locale":29},{"sys":15813},{"type":12,"linkType":13,"id":14},{"sys":15815},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":15817},{"url":416,"details":15818,"fileName":422,"contentType":423},{"size":418,"image":15819},{"width":420,"height":421},{"sys":15821,"fields":15824},{"id":15822,"createdAt":15823},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":15825,"slug":15826,"articleIntro":15825,"category":15827},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[15828],{"metadata":15829,"sys":15832,"fields":15839},{"tags":15830,"concepts":15831},[],[],{"space":15833,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":15835,"publishedVersion":372,"revision":62,"contentType":15837,"locale":29},{"sys":15834},{"type":12,"linkType":13,"id":14},{"sys":15836},{"id":21,"type":12,"linkType":22},{"sys":15838},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":15840,"metaTitle":382,"metaDescription":383,"mainTitle":15841,"subtitle":401,"heroImage":15856,"ctaButton":424,"ctaLink":425},[381],{"data":15842,"content":15843,"nodeType":74},{},[15844,15850],{"data":15845,"content":15846,"nodeType":78},{},[15847],{"data":15848,"marks":15849,"value":393,"nodeType":82},{},[],{"data":15851,"content":15852,"nodeType":87},{},[15853],{"data":15854,"marks":15855,"value":400,"nodeType":82},{},[],{"metadata":15857,"sys":15860,"fields":15865},{"tags":15858,"concepts":15859},[],[],{"space":15861,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":15863,"publishedVersion":62,"revision":44,"locale":29},{"sys":15862},{"type":12,"linkType":13,"id":14},{"sys":15864},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":15866},{"url":416,"details":15867,"fileName":422,"contentType":423},{"size":418,"image":15868},{"width":420,"height":421},{"sys":15870,"fields":15873},{"id":15871,"createdAt":15872},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":15874,"slug":15875,"articleIntro":15874,"category":15876},"206 - Droit au bail","compte-206-droit-au-bail",[15877],{"metadata":15878,"sys":15881,"fields":15888},{"tags":15879,"concepts":15880},[],[],{"space":15882,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":15884,"publishedVersion":372,"revision":62,"contentType":15886,"locale":29},{"sys":15883},{"type":12,"linkType":13,"id":14},{"sys":15885},{"id":21,"type":12,"linkType":22},{"sys":15887},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":15889,"metaTitle":382,"metaDescription":383,"mainTitle":15890,"subtitle":401,"heroImage":15905,"ctaButton":424,"ctaLink":425},[381],{"data":15891,"content":15892,"nodeType":74},{},[15893,15899],{"data":15894,"content":15895,"nodeType":78},{},[15896],{"data":15897,"marks":15898,"value":393,"nodeType":82},{},[],{"data":15900,"content":15901,"nodeType":87},{},[15902],{"data":15903,"marks":15904,"value":400,"nodeType":82},{},[],{"metadata":15906,"sys":15909,"fields":15914},{"tags":15907,"concepts":15908},[],[],{"space":15910,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":15912,"publishedVersion":62,"revision":44,"locale":29},{"sys":15911},{"type":12,"linkType":13,"id":14},{"sys":15913},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":15915},{"url":416,"details":15916,"fileName":422,"contentType":423},{"size":418,"image":15917},{"width":420,"height":421},{"sys":15919,"fields":15922},{"id":15920,"createdAt":15921},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":15923,"slug":15924,"articleIntro":15923,"category":15925},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[15926],{"metadata":15927,"sys":15930,"fields":15937},{"tags":15928,"concepts":15929},[],[],{"space":15931,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":15933,"publishedVersion":372,"revision":62,"contentType":15935,"locale":29},{"sys":15932},{"type":12,"linkType":13,"id":14},{"sys":15934},{"id":21,"type":12,"linkType":22},{"sys":15936},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":15938,"metaTitle":382,"metaDescription":383,"mainTitle":15939,"subtitle":401,"heroImage":15954,"ctaButton":424,"ctaLink":425},[381],{"data":15940,"content":15941,"nodeType":74},{},[15942,15948],{"data":15943,"content":15944,"nodeType":78},{},[15945],{"data":15946,"marks":15947,"value":393,"nodeType":82},{},[],{"data":15949,"content":15950,"nodeType":87},{},[15951],{"data":15952,"marks":15953,"value":400,"nodeType":82},{},[],{"metadata":15955,"sys":15958,"fields":15963},{"tags":15956,"concepts":15957},[],[],{"space":15959,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":15961,"publishedVersion":62,"revision":44,"locale":29},{"sys":15960},{"type":12,"linkType":13,"id":14},{"sys":15962},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":15964},{"url":416,"details":15965,"fileName":422,"contentType":423},{"size":418,"image":15966},{"width":420,"height":421},{"sys":15968,"fields":15971},{"id":15969,"createdAt":15970},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":15972,"slug":15973,"articleIntro":15972,"category":15974},"1688 - Intérêts courus","compte-1688-interets-courus",[15975],{"metadata":15976,"sys":15979,"fields":15986},{"tags":15977,"concepts":15978},[],[],{"space":15980,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":15982,"publishedVersion":372,"revision":62,"contentType":15984,"locale":29},{"sys":15981},{"type":12,"linkType":13,"id":14},{"sys":15983},{"id":21,"type":12,"linkType":22},{"sys":15985},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":15987,"metaTitle":382,"metaDescription":383,"mainTitle":15988,"subtitle":401,"heroImage":16003,"ctaButton":424,"ctaLink":425},[381],{"data":15989,"content":15990,"nodeType":74},{},[15991,15997],{"data":15992,"content":15993,"nodeType":78},{},[15994],{"data":15995,"marks":15996,"value":393,"nodeType":82},{},[],{"data":15998,"content":15999,"nodeType":87},{},[16000],{"data":16001,"marks":16002,"value":400,"nodeType":82},{},[],{"metadata":16004,"sys":16007,"fields":16012},{"tags":16005,"concepts":16006},[],[],{"space":16008,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":16010,"publishedVersion":62,"revision":44,"locale":29},{"sys":16009},{"type":12,"linkType":13,"id":14},{"sys":16011},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":16013},{"url":416,"details":16014,"fileName":422,"contentType":423},{"size":418,"image":16015},{"width":420,"height":421},{"sys":16017,"fields":16020},{"id":16018,"createdAt":16019},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":16021,"slug":16022,"articleIntro":16021,"category":16023},"Compte 106 - Réserves","compte-106-reserves",[16024],{"metadata":16025,"sys":16028,"fields":16035},{"tags":16026,"concepts":16027},[],[],{"space":16029,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":16031,"publishedVersion":372,"revision":62,"contentType":16033,"locale":29},{"sys":16030},{"type":12,"linkType":13,"id":14},{"sys":16032},{"id":21,"type":12,"linkType":22},{"sys":16034},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":16036,"metaTitle":382,"metaDescription":383,"mainTitle":16037,"subtitle":401,"heroImage":16052,"ctaButton":424,"ctaLink":425},[381],{"data":16038,"content":16039,"nodeType":74},{},[16040,16046],{"data":16041,"content":16042,"nodeType":78},{},[16043],{"data":16044,"marks":16045,"value":393,"nodeType":82},{},[],{"data":16047,"content":16048,"nodeType":87},{},[16049],{"data":16050,"marks":16051,"value":400,"nodeType":82},{},[],{"metadata":16053,"sys":16056,"fields":16061},{"tags":16054,"concepts":16055},[],[],{"space":16057,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":16059,"publishedVersion":62,"revision":44,"locale":29},{"sys":16058},{"type":12,"linkType":13,"id":14},{"sys":16060},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":16062},{"url":416,"details":16063,"fileName":422,"contentType":423},{"size":418,"image":16064},{"width":420,"height":421},{"sys":16066,"fields":16069},{"id":16067,"createdAt":16068},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":16070,"slug":16071,"articleIntro":16070,"category":16072},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[16073],{"metadata":16074,"sys":16077,"fields":16084},{"tags":16075,"concepts":16076},[],[],{"space":16078,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":16080,"publishedVersion":372,"revision":62,"contentType":16082,"locale":29},{"sys":16079},{"type":12,"linkType":13,"id":14},{"sys":16081},{"id":21,"type":12,"linkType":22},{"sys":16083},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":16085,"metaTitle":382,"metaDescription":383,"mainTitle":16086,"subtitle":401,"heroImage":16101,"ctaButton":424,"ctaLink":425},[381],{"data":16087,"content":16088,"nodeType":74},{},[16089,16095],{"data":16090,"content":16091,"nodeType":78},{},[16092],{"data":16093,"marks":16094,"value":393,"nodeType":82},{},[],{"data":16096,"content":16097,"nodeType":87},{},[16098],{"data":16099,"marks":16100,"value":400,"nodeType":82},{},[],{"metadata":16102,"sys":16105,"fields":16110},{"tags":16103,"concepts":16104},[],[],{"space":16106,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":16108,"publishedVersion":62,"revision":44,"locale":29},{"sys":16107},{"type":12,"linkType":13,"id":14},{"sys":16109},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":16111},{"url":416,"details":16112,"fileName":422,"contentType":423},{"size":418,"image":16113},{"width":420,"height":421},{"sys":16115,"fields":16118},{"id":16116,"createdAt":16117},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":16119,"slug":16120,"articleIntro":-1,"category":16121},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[16122],{"metadata":16123,"sys":16126,"fields":16133},{"tags":16124,"concepts":16125},[],[],{"space":16127,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":16129,"publishedVersion":372,"revision":62,"contentType":16131,"locale":29},{"sys":16128},{"type":12,"linkType":13,"id":14},{"sys":16130},{"id":21,"type":12,"linkType":22},{"sys":16132},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":16134,"metaTitle":382,"metaDescription":383,"mainTitle":16135,"subtitle":401,"heroImage":16150,"ctaButton":424,"ctaLink":425},[381],{"data":16136,"content":16137,"nodeType":74},{},[16138,16144],{"data":16139,"content":16140,"nodeType":78},{},[16141],{"data":16142,"marks":16143,"value":393,"nodeType":82},{},[],{"data":16145,"content":16146,"nodeType":87},{},[16147],{"data":16148,"marks":16149,"value":400,"nodeType":82},{},[],{"metadata":16151,"sys":16154,"fields":16159},{"tags":16152,"concepts":16153},[],[],{"space":16155,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":16157,"publishedVersion":62,"revision":44,"locale":29},{"sys":16156},{"type":12,"linkType":13,"id":14},{"sys":16158},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":16160},{"url":416,"details":16161,"fileName":422,"contentType":423},{"size":418,"image":16162},{"width":420,"height":421},{"sys":16164,"fields":16167},{"id":16165,"createdAt":16166},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":16168,"slug":16169,"articleIntro":-1,"category":16170},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[16171],{"metadata":16172,"sys":16175,"fields":16182},{"tags":16173,"concepts":16174},[],[],{"space":16176,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":16178,"publishedVersion":372,"revision":62,"contentType":16180,"locale":29},{"sys":16177},{"type":12,"linkType":13,"id":14},{"sys":16179},{"id":21,"type":12,"linkType":22},{"sys":16181},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":16183,"metaTitle":382,"metaDescription":383,"mainTitle":16184,"subtitle":401,"heroImage":16199,"ctaButton":424,"ctaLink":425},[381],{"data":16185,"content":16186,"nodeType":74},{},[16187,16193],{"data":16188,"content":16189,"nodeType":78},{},[16190],{"data":16191,"marks":16192,"value":393,"nodeType":82},{},[],{"data":16194,"content":16195,"nodeType":87},{},[16196],{"data":16197,"marks":16198,"value":400,"nodeType":82},{},[],{"metadata":16200,"sys":16203,"fields":16208},{"tags":16201,"concepts":16202},[],[],{"space":16204,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":16206,"publishedVersion":62,"revision":44,"locale":29},{"sys":16205},{"type":12,"linkType":13,"id":14},{"sys":16207},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":16209},{"url":416,"details":16210,"fileName":422,"contentType":423},{"size":418,"image":16211},{"width":420,"height":421},{"sys":16213,"fields":16216},{"id":16214,"createdAt":16215},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":16217,"slug":16218,"articleIntro":16217,"category":16219},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[16220],{"metadata":16221,"sys":16224,"fields":16231},{"tags":16222,"concepts":16223},[],[],{"space":16225,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":16227,"publishedVersion":372,"revision":62,"contentType":16229,"locale":29},{"sys":16226},{"type":12,"linkType":13,"id":14},{"sys":16228},{"id":21,"type":12,"linkType":22},{"sys":16230},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":16232,"metaTitle":382,"metaDescription":383,"mainTitle":16233,"subtitle":401,"heroImage":16248,"ctaButton":424,"ctaLink":425},[381],{"data":16234,"content":16235,"nodeType":74},{},[16236,16242],{"data":16237,"content":16238,"nodeType":78},{},[16239],{"data":16240,"marks":16241,"value":393,"nodeType":82},{},[],{"data":16243,"content":16244,"nodeType":87},{},[16245],{"data":16246,"marks":16247,"value":400,"nodeType":82},{},[],{"metadata":16249,"sys":16252,"fields":16257},{"tags":16250,"concepts":16251},[],[],{"space":16253,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":16255,"publishedVersion":62,"revision":44,"locale":29},{"sys":16254},{"type":12,"linkType":13,"id":14},{"sys":16256},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":16258},{"url":416,"details":16259,"fileName":422,"contentType":423},{"size":418,"image":16260},{"width":420,"height":421},{"sys":16262,"fields":16265},{"id":16263,"createdAt":16264},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":16266,"slug":16267,"articleIntro":16266,"category":16268},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[16269],{"metadata":16270,"sys":16273,"fields":16280},{"tags":16271,"concepts":16272},[],[],{"space":16274,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":16276,"publishedVersion":372,"revision":62,"contentType":16278,"locale":29},{"sys":16275},{"type":12,"linkType":13,"id":14},{"sys":16277},{"id":21,"type":12,"linkType":22},{"sys":16279},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":16281,"metaTitle":382,"metaDescription":383,"mainTitle":16282,"subtitle":401,"heroImage":16297,"ctaButton":424,"ctaLink":425},[381],{"data":16283,"content":16284,"nodeType":74},{},[16285,16291],{"data":16286,"content":16287,"nodeType":78},{},[16288],{"data":16289,"marks":16290,"value":393,"nodeType":82},{},[],{"data":16292,"content":16293,"nodeType":87},{},[16294],{"data":16295,"marks":16296,"value":400,"nodeType":82},{},[],{"metadata":16298,"sys":16301,"fields":16306},{"tags":16299,"concepts":16300},[],[],{"space":16302,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":16304,"publishedVersion":62,"revision":44,"locale":29},{"sys":16303},{"type":12,"linkType":13,"id":14},{"sys":16305},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":16307},{"url":416,"details":16308,"fileName":422,"contentType":423},{"size":418,"image":16309},{"width":420,"height":421},{"sys":16311,"fields":16314},{"id":16312,"createdAt":16313},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":16315,"slug":16316,"articleIntro":16315,"category":16317},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[16318],{"metadata":16319,"sys":16322,"fields":16329},{"tags":16320,"concepts":16321},[],[],{"space":16323,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":16325,"publishedVersion":372,"revision":62,"contentType":16327,"locale":29},{"sys":16324},{"type":12,"linkType":13,"id":14},{"sys":16326},{"id":21,"type":12,"linkType":22},{"sys":16328},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":16330,"metaTitle":382,"metaDescription":383,"mainTitle":16331,"subtitle":401,"heroImage":16346,"ctaButton":424,"ctaLink":425},[381],{"data":16332,"content":16333,"nodeType":74},{},[16334,16340],{"data":16335,"content":16336,"nodeType":78},{},[16337],{"data":16338,"marks":16339,"value":393,"nodeType":82},{},[],{"data":16341,"content":16342,"nodeType":87},{},[16343],{"data":16344,"marks":16345,"value":400,"nodeType":82},{},[],{"metadata":16347,"sys":16350,"fields":16355},{"tags":16348,"concepts":16349},[],[],{"space":16351,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":16353,"publishedVersion":62,"revision":44,"locale":29},{"sys":16352},{"type":12,"linkType":13,"id":14},{"sys":16354},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":16356},{"url":416,"details":16357,"fileName":422,"contentType":423},{"size":418,"image":16358},{"width":420,"height":421},{"sys":16360,"fields":16363},{"id":16361,"createdAt":16362},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":16364,"slug":16365,"articleIntro":16364,"category":16366},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[16367],{"metadata":16368,"sys":16371,"fields":16378},{"tags":16369,"concepts":16370},[],[],{"space":16372,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":16374,"publishedVersion":372,"revision":62,"contentType":16376,"locale":29},{"sys":16373},{"type":12,"linkType":13,"id":14},{"sys":16375},{"id":21,"type":12,"linkType":22},{"sys":16377},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":16379,"metaTitle":382,"metaDescription":383,"mainTitle":16380,"subtitle":401,"heroImage":16395,"ctaButton":424,"ctaLink":425},[381],{"data":16381,"content":16382,"nodeType":74},{},[16383,16389],{"data":16384,"content":16385,"nodeType":78},{},[16386],{"data":16387,"marks":16388,"value":393,"nodeType":82},{},[],{"data":16390,"content":16391,"nodeType":87},{},[16392],{"data":16393,"marks":16394,"value":400,"nodeType":82},{},[],{"metadata":16396,"sys":16399,"fields":16404},{"tags":16397,"concepts":16398},[],[],{"space":16400,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":16402,"publishedVersion":62,"revision":44,"locale":29},{"sys":16401},{"type":12,"linkType":13,"id":14},{"sys":16403},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":16405},{"url":416,"details":16406,"fileName":422,"contentType":423},{"size":418,"image":16407},{"width":420,"height":421},{"sys":16409,"fields":16412},{"id":16410,"createdAt":16411},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":16413,"slug":16414,"articleIntro":16413,"category":16415},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[16416],{"metadata":16417,"sys":16420,"fields":16427},{"tags":16418,"concepts":16419},[],[],{"space":16421,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":16423,"publishedVersion":372,"revision":62,"contentType":16425,"locale":29},{"sys":16422},{"type":12,"linkType":13,"id":14},{"sys":16424},{"id":21,"type":12,"linkType":22},{"sys":16426},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":16428,"metaTitle":382,"metaDescription":383,"mainTitle":16429,"subtitle":401,"heroImage":16444,"ctaButton":424,"ctaLink":425},[381],{"data":16430,"content":16431,"nodeType":74},{},[16432,16438],{"data":16433,"content":16434,"nodeType":78},{},[16435],{"data":16436,"marks":16437,"value":393,"nodeType":82},{},[],{"data":16439,"content":16440,"nodeType":87},{},[16441],{"data":16442,"marks":16443,"value":400,"nodeType":82},{},[],{"metadata":16445,"sys":16448,"fields":16453},{"tags":16446,"concepts":16447},[],[],{"space":16449,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":16451,"publishedVersion":62,"revision":44,"locale":29},{"sys":16450},{"type":12,"linkType":13,"id":14},{"sys":16452},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":16454},{"url":416,"details":16455,"fileName":422,"contentType":423},{"size":418,"image":16456},{"width":420,"height":421},{"sys":16458,"fields":16461},{"id":16459,"createdAt":16460},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":16462,"slug":16463,"articleIntro":16462,"category":16464},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[16465],{"metadata":16466,"sys":16469,"fields":16476},{"tags":16467,"concepts":16468},[],[],{"space":16470,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":16472,"publishedVersion":372,"revision":62,"contentType":16474,"locale":29},{"sys":16471},{"type":12,"linkType":13,"id":14},{"sys":16473},{"id":21,"type":12,"linkType":22},{"sys":16475},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":16477,"metaTitle":382,"metaDescription":383,"mainTitle":16478,"subtitle":401,"heroImage":16493,"ctaButton":424,"ctaLink":425},[381],{"data":16479,"content":16480,"nodeType":74},{},[16481,16487],{"data":16482,"content":16483,"nodeType":78},{},[16484],{"data":16485,"marks":16486,"value":393,"nodeType":82},{},[],{"data":16488,"content":16489,"nodeType":87},{},[16490],{"data":16491,"marks":16492,"value":400,"nodeType":82},{},[],{"metadata":16494,"sys":16497,"fields":16502},{"tags":16495,"concepts":16496},[],[],{"space":16498,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":16500,"publishedVersion":62,"revision":44,"locale":29},{"sys":16499},{"type":12,"linkType":13,"id":14},{"sys":16501},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":16503},{"url":416,"details":16504,"fileName":422,"contentType":423},{"size":418,"image":16505},{"width":420,"height":421},{"sys":16507,"fields":16510},{"id":16508,"createdAt":16509},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":16511,"slug":16512,"articleIntro":16511,"category":16513},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[16514],{"metadata":16515,"sys":16518,"fields":16525},{"tags":16516,"concepts":16517},[],[],{"space":16519,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":16521,"publishedVersion":372,"revision":62,"contentType":16523,"locale":29},{"sys":16520},{"type":12,"linkType":13,"id":14},{"sys":16522},{"id":21,"type":12,"linkType":22},{"sys":16524},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":16526,"metaTitle":382,"metaDescription":383,"mainTitle":16527,"subtitle":401,"heroImage":16542,"ctaButton":424,"ctaLink":425},[381],{"data":16528,"content":16529,"nodeType":74},{},[16530,16536],{"data":16531,"content":16532,"nodeType":78},{},[16533],{"data":16534,"marks":16535,"value":393,"nodeType":82},{},[],{"data":16537,"content":16538,"nodeType":87},{},[16539],{"data":16540,"marks":16541,"value":400,"nodeType":82},{},[],{"metadata":16543,"sys":16546,"fields":16551},{"tags":16544,"concepts":16545},[],[],{"space":16547,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":16549,"publishedVersion":62,"revision":44,"locale":29},{"sys":16548},{"type":12,"linkType":13,"id":14},{"sys":16550},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":16552},{"url":416,"details":16553,"fileName":422,"contentType":423},{"size":418,"image":16554},{"width":420,"height":421},{"sys":16556,"fields":16559},{"id":16557,"createdAt":16558},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":16560,"slug":16561,"articleIntro":-1,"category":16562},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[16563],{"metadata":16564,"sys":16567,"fields":16574},{"tags":16565,"concepts":16566},[],[],{"space":16568,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":16570,"publishedVersion":372,"revision":62,"contentType":16572,"locale":29},{"sys":16569},{"type":12,"linkType":13,"id":14},{"sys":16571},{"id":21,"type":12,"linkType":22},{"sys":16573},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":16575,"metaTitle":382,"metaDescription":383,"mainTitle":16576,"subtitle":401,"heroImage":16591,"ctaButton":424,"ctaLink":425},[381],{"data":16577,"content":16578,"nodeType":74},{},[16579,16585],{"data":16580,"content":16581,"nodeType":78},{},[16582],{"data":16583,"marks":16584,"value":393,"nodeType":82},{},[],{"data":16586,"content":16587,"nodeType":87},{},[16588],{"data":16589,"marks":16590,"value":400,"nodeType":82},{},[],{"metadata":16592,"sys":16595,"fields":16600},{"tags":16593,"concepts":16594},[],[],{"space":16596,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":16598,"publishedVersion":62,"revision":44,"locale":29},{"sys":16597},{"type":12,"linkType":13,"id":14},{"sys":16599},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":16601},{"url":416,"details":16602,"fileName":422,"contentType":423},{"size":418,"image":16603},{"width":420,"height":421},{"sys":16605,"fields":16608},{"id":16606,"createdAt":16607},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":16609,"slug":16610,"articleIntro":16609,"category":16611},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[16612],{"metadata":16613,"sys":16616,"fields":16623},{"tags":16614,"concepts":16615},[],[],{"space":16617,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":16619,"publishedVersion":372,"revision":62,"contentType":16621,"locale":29},{"sys":16618},{"type":12,"linkType":13,"id":14},{"sys":16620},{"id":21,"type":12,"linkType":22},{"sys":16622},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":16624,"metaTitle":382,"metaDescription":383,"mainTitle":16625,"subtitle":401,"heroImage":16640,"ctaButton":424,"ctaLink":425},[381],{"data":16626,"content":16627,"nodeType":74},{},[16628,16634],{"data":16629,"content":16630,"nodeType":78},{},[16631],{"data":16632,"marks":16633,"value":393,"nodeType":82},{},[],{"data":16635,"content":16636,"nodeType":87},{},[16637],{"data":16638,"marks":16639,"value":400,"nodeType":82},{},[],{"metadata":16641,"sys":16644,"fields":16649},{"tags":16642,"concepts":16643},[],[],{"space":16645,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":16647,"publishedVersion":62,"revision":44,"locale":29},{"sys":16646},{"type":12,"linkType":13,"id":14},{"sys":16648},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":16650},{"url":416,"details":16651,"fileName":422,"contentType":423},{"size":418,"image":16652},{"width":420,"height":421},{"sys":16654,"fields":16657},{"id":16655,"createdAt":16656},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":16658,"slug":16659,"articleIntro":16658,"category":16660},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[16661],{"metadata":16662,"sys":16665,"fields":16672},{"tags":16663,"concepts":16664},[],[],{"space":16666,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":16668,"publishedVersion":372,"revision":62,"contentType":16670,"locale":29},{"sys":16667},{"type":12,"linkType":13,"id":14},{"sys":16669},{"id":21,"type":12,"linkType":22},{"sys":16671},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":16673,"metaTitle":382,"metaDescription":383,"mainTitle":16674,"subtitle":401,"heroImage":16689,"ctaButton":424,"ctaLink":425},[381],{"data":16675,"content":16676,"nodeType":74},{},[16677,16683],{"data":16678,"content":16679,"nodeType":78},{},[16680],{"data":16681,"marks":16682,"value":393,"nodeType":82},{},[],{"data":16684,"content":16685,"nodeType":87},{},[16686],{"data":16687,"marks":16688,"value":400,"nodeType":82},{},[],{"metadata":16690,"sys":16693,"fields":16698},{"tags":16691,"concepts":16692},[],[],{"space":16694,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":16696,"publishedVersion":62,"revision":44,"locale":29},{"sys":16695},{"type":12,"linkType":13,"id":14},{"sys":16697},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":16699},{"url":416,"details":16700,"fileName":422,"contentType":423},{"size":418,"image":16701},{"width":420,"height":421},{"sys":16703,"fields":16706},{"id":16704,"createdAt":16705},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":16707,"slug":16708,"articleIntro":16707,"category":16709},"Compte 503 - Actions","compte-503-actions",[16710],{"metadata":16711,"sys":16714,"fields":16721},{"tags":16712,"concepts":16713},[],[],{"space":16715,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":16717,"publishedVersion":372,"revision":62,"contentType":16719,"locale":29},{"sys":16716},{"type":12,"linkType":13,"id":14},{"sys":16718},{"id":21,"type":12,"linkType":22},{"sys":16720},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":16722,"metaTitle":382,"metaDescription":383,"mainTitle":16723,"subtitle":401,"heroImage":16738,"ctaButton":424,"ctaLink":425},[381],{"data":16724,"content":16725,"nodeType":74},{},[16726,16732],{"data":16727,"content":16728,"nodeType":78},{},[16729],{"data":16730,"marks":16731,"value":393,"nodeType":82},{},[],{"data":16733,"content":16734,"nodeType":87},{},[16735],{"data":16736,"marks":16737,"value":400,"nodeType":82},{},[],{"metadata":16739,"sys":16742,"fields":16747},{"tags":16740,"concepts":16741},[],[],{"space":16743,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":16745,"publishedVersion":62,"revision":44,"locale":29},{"sys":16744},{"type":12,"linkType":13,"id":14},{"sys":16746},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":16748},{"url":416,"details":16749,"fileName":422,"contentType":423},{"size":418,"image":16750},{"width":420,"height":421},{"sys":16752,"fields":16755},{"id":16753,"createdAt":16754},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":16756,"slug":16757,"articleIntro":-1,"category":16758},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[16759],{"metadata":16760,"sys":16763,"fields":16770},{"tags":16761,"concepts":16762},[],[],{"space":16764,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":16766,"publishedVersion":372,"revision":62,"contentType":16768,"locale":29},{"sys":16765},{"type":12,"linkType":13,"id":14},{"sys":16767},{"id":21,"type":12,"linkType":22},{"sys":16769},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":16771,"metaTitle":382,"metaDescription":383,"mainTitle":16772,"subtitle":401,"heroImage":16787,"ctaButton":424,"ctaLink":425},[381],{"data":16773,"content":16774,"nodeType":74},{},[16775,16781],{"data":16776,"content":16777,"nodeType":78},{},[16778],{"data":16779,"marks":16780,"value":393,"nodeType":82},{},[],{"data":16782,"content":16783,"nodeType":87},{},[16784],{"data":16785,"marks":16786,"value":400,"nodeType":82},{},[],{"metadata":16788,"sys":16791,"fields":16796},{"tags":16789,"concepts":16790},[],[],{"space":16792,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":16794,"publishedVersion":62,"revision":44,"locale":29},{"sys":16793},{"type":12,"linkType":13,"id":14},{"sys":16795},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":16797},{"url":416,"details":16798,"fileName":422,"contentType":423},{"size":418,"image":16799},{"width":420,"height":421},{"sys":16801,"fields":16804},{"id":16802,"createdAt":16803},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":16805,"slug":16806,"articleIntro":16805,"category":16807},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[16808],{"metadata":16809,"sys":16812,"fields":16819},{"tags":16810,"concepts":16811},[],[],{"space":16813,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":16815,"publishedVersion":372,"revision":62,"contentType":16817,"locale":29},{"sys":16814},{"type":12,"linkType":13,"id":14},{"sys":16816},{"id":21,"type":12,"linkType":22},{"sys":16818},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":16820,"metaTitle":382,"metaDescription":383,"mainTitle":16821,"subtitle":401,"heroImage":16836,"ctaButton":424,"ctaLink":425},[381],{"data":16822,"content":16823,"nodeType":74},{},[16824,16830],{"data":16825,"content":16826,"nodeType":78},{},[16827],{"data":16828,"marks":16829,"value":393,"nodeType":82},{},[],{"data":16831,"content":16832,"nodeType":87},{},[16833],{"data":16834,"marks":16835,"value":400,"nodeType":82},{},[],{"metadata":16837,"sys":16840,"fields":16845},{"tags":16838,"concepts":16839},[],[],{"space":16841,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":16843,"publishedVersion":62,"revision":44,"locale":29},{"sys":16842},{"type":12,"linkType":13,"id":14},{"sys":16844},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":16846},{"url":416,"details":16847,"fileName":422,"contentType":423},{"size":418,"image":16848},{"width":420,"height":421},{"sys":16850,"fields":16853},{"id":16851,"createdAt":16852},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":16854,"slug":16855,"articleIntro":16854,"category":16856},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[16857],{"metadata":16858,"sys":16861,"fields":16868},{"tags":16859,"concepts":16860},[],[],{"space":16862,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":16864,"publishedVersion":372,"revision":62,"contentType":16866,"locale":29},{"sys":16863},{"type":12,"linkType":13,"id":14},{"sys":16865},{"id":21,"type":12,"linkType":22},{"sys":16867},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":16869,"metaTitle":382,"metaDescription":383,"mainTitle":16870,"subtitle":401,"heroImage":16885,"ctaButton":424,"ctaLink":425},[381],{"data":16871,"content":16872,"nodeType":74},{},[16873,16879],{"data":16874,"content":16875,"nodeType":78},{},[16876],{"data":16877,"marks":16878,"value":393,"nodeType":82},{},[],{"data":16880,"content":16881,"nodeType":87},{},[16882],{"data":16883,"marks":16884,"value":400,"nodeType":82},{},[],{"metadata":16886,"sys":16889,"fields":16894},{"tags":16887,"concepts":16888},[],[],{"space":16890,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":16892,"publishedVersion":62,"revision":44,"locale":29},{"sys":16891},{"type":12,"linkType":13,"id":14},{"sys":16893},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":16895},{"url":416,"details":16896,"fileName":422,"contentType":423},{"size":418,"image":16897},{"width":420,"height":421},{"sys":16899,"fields":16902},{"id":16900,"createdAt":16901},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":16903,"slug":16904,"articleIntro":16903,"category":16905},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[16906],{"metadata":16907,"sys":16910,"fields":16917},{"tags":16908,"concepts":16909},[],[],{"space":16911,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":16913,"publishedVersion":372,"revision":62,"contentType":16915,"locale":29},{"sys":16912},{"type":12,"linkType":13,"id":14},{"sys":16914},{"id":21,"type":12,"linkType":22},{"sys":16916},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":16918,"metaTitle":382,"metaDescription":383,"mainTitle":16919,"subtitle":401,"heroImage":16934,"ctaButton":424,"ctaLink":425},[381],{"data":16920,"content":16921,"nodeType":74},{},[16922,16928],{"data":16923,"content":16924,"nodeType":78},{},[16925],{"data":16926,"marks":16927,"value":393,"nodeType":82},{},[],{"data":16929,"content":16930,"nodeType":87},{},[16931],{"data":16932,"marks":16933,"value":400,"nodeType":82},{},[],{"metadata":16935,"sys":16938,"fields":16943},{"tags":16936,"concepts":16937},[],[],{"space":16939,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":16941,"publishedVersion":62,"revision":44,"locale":29},{"sys":16940},{"type":12,"linkType":13,"id":14},{"sys":16942},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":16944},{"url":416,"details":16945,"fileName":422,"contentType":423},{"size":418,"image":16946},{"width":420,"height":421},{"sys":16948,"fields":16951},{"id":16949,"createdAt":16950},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":16952,"slug":16953,"articleIntro":16952,"category":16954},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[16955],{"metadata":16956,"sys":16959,"fields":16966},{"tags":16957,"concepts":16958},[],[],{"space":16960,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":16962,"publishedVersion":372,"revision":62,"contentType":16964,"locale":29},{"sys":16961},{"type":12,"linkType":13,"id":14},{"sys":16963},{"id":21,"type":12,"linkType":22},{"sys":16965},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":16967,"metaTitle":382,"metaDescription":383,"mainTitle":16968,"subtitle":401,"heroImage":16983,"ctaButton":424,"ctaLink":425},[381],{"data":16969,"content":16970,"nodeType":74},{},[16971,16977],{"data":16972,"content":16973,"nodeType":78},{},[16974],{"data":16975,"marks":16976,"value":393,"nodeType":82},{},[],{"data":16978,"content":16979,"nodeType":87},{},[16980],{"data":16981,"marks":16982,"value":400,"nodeType":82},{},[],{"metadata":16984,"sys":16987,"fields":16992},{"tags":16985,"concepts":16986},[],[],{"space":16988,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":16990,"publishedVersion":62,"revision":44,"locale":29},{"sys":16989},{"type":12,"linkType":13,"id":14},{"sys":16991},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":16993},{"url":416,"details":16994,"fileName":422,"contentType":423},{"size":418,"image":16995},{"width":420,"height":421},{"sys":16997,"fields":17000},{"id":16998,"createdAt":16999},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":17001,"slug":17002,"articleIntro":-1,"category":17003},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[17004],{"metadata":17005,"sys":17008,"fields":17015},{"tags":17006,"concepts":17007},[],[],{"space":17009,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":17011,"publishedVersion":372,"revision":62,"contentType":17013,"locale":29},{"sys":17010},{"type":12,"linkType":13,"id":14},{"sys":17012},{"id":21,"type":12,"linkType":22},{"sys":17014},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":17016,"metaTitle":382,"metaDescription":383,"mainTitle":17017,"subtitle":401,"heroImage":17032,"ctaButton":424,"ctaLink":425},[381],{"data":17018,"content":17019,"nodeType":74},{},[17020,17026],{"data":17021,"content":17022,"nodeType":78},{},[17023],{"data":17024,"marks":17025,"value":393,"nodeType":82},{},[],{"data":17027,"content":17028,"nodeType":87},{},[17029],{"data":17030,"marks":17031,"value":400,"nodeType":82},{},[],{"metadata":17033,"sys":17036,"fields":17041},{"tags":17034,"concepts":17035},[],[],{"space":17037,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":17039,"publishedVersion":62,"revision":44,"locale":29},{"sys":17038},{"type":12,"linkType":13,"id":14},{"sys":17040},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":17042},{"url":416,"details":17043,"fileName":422,"contentType":423},{"size":418,"image":17044},{"width":420,"height":421},{"sys":17046,"fields":17049},{"id":17047,"createdAt":17048},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":17050,"slug":17051,"articleIntro":17050,"category":17052},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[17053],{"metadata":17054,"sys":17057,"fields":17064},{"tags":17055,"concepts":17056},[],[],{"space":17058,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":17060,"publishedVersion":372,"revision":62,"contentType":17062,"locale":29},{"sys":17059},{"type":12,"linkType":13,"id":14},{"sys":17061},{"id":21,"type":12,"linkType":22},{"sys":17063},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":17065,"metaTitle":382,"metaDescription":383,"mainTitle":17066,"subtitle":401,"heroImage":17081,"ctaButton":424,"ctaLink":425},[381],{"data":17067,"content":17068,"nodeType":74},{},[17069,17075],{"data":17070,"content":17071,"nodeType":78},{},[17072],{"data":17073,"marks":17074,"value":393,"nodeType":82},{},[],{"data":17076,"content":17077,"nodeType":87},{},[17078],{"data":17079,"marks":17080,"value":400,"nodeType":82},{},[],{"metadata":17082,"sys":17085,"fields":17090},{"tags":17083,"concepts":17084},[],[],{"space":17086,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":17088,"publishedVersion":62,"revision":44,"locale":29},{"sys":17087},{"type":12,"linkType":13,"id":14},{"sys":17089},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":17091},{"url":416,"details":17092,"fileName":422,"contentType":423},{"size":418,"image":17093},{"width":420,"height":421},{"sys":17095,"fields":17098},{"id":17096,"createdAt":17097},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":17099,"slug":17100,"articleIntro":17099,"category":17101},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[17102],{"metadata":17103,"sys":17106,"fields":17113},{"tags":17104,"concepts":17105},[],[],{"space":17107,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":17109,"publishedVersion":372,"revision":62,"contentType":17111,"locale":29},{"sys":17108},{"type":12,"linkType":13,"id":14},{"sys":17110},{"id":21,"type":12,"linkType":22},{"sys":17112},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":17114,"metaTitle":382,"metaDescription":383,"mainTitle":17115,"subtitle":401,"heroImage":17130,"ctaButton":424,"ctaLink":425},[381],{"data":17116,"content":17117,"nodeType":74},{},[17118,17124],{"data":17119,"content":17120,"nodeType":78},{},[17121],{"data":17122,"marks":17123,"value":393,"nodeType":82},{},[],{"data":17125,"content":17126,"nodeType":87},{},[17127],{"data":17128,"marks":17129,"value":400,"nodeType":82},{},[],{"metadata":17131,"sys":17134,"fields":17139},{"tags":17132,"concepts":17133},[],[],{"space":17135,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":17137,"publishedVersion":62,"revision":44,"locale":29},{"sys":17136},{"type":12,"linkType":13,"id":14},{"sys":17138},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":17140},{"url":416,"details":17141,"fileName":422,"contentType":423},{"size":418,"image":17142},{"width":420,"height":421},{"sys":17144,"fields":17147},{"id":17145,"createdAt":17146},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":17148,"slug":17149,"articleIntro":17148,"category":17150},"2751 - Dépôts","compte-2751-depots",[17151],{"metadata":17152,"sys":17155,"fields":17162},{"tags":17153,"concepts":17154},[],[],{"space":17156,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":17158,"publishedVersion":372,"revision":62,"contentType":17160,"locale":29},{"sys":17157},{"type":12,"linkType":13,"id":14},{"sys":17159},{"id":21,"type":12,"linkType":22},{"sys":17161},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":17163,"metaTitle":382,"metaDescription":383,"mainTitle":17164,"subtitle":401,"heroImage":17179,"ctaButton":424,"ctaLink":425},[381],{"data":17165,"content":17166,"nodeType":74},{},[17167,17173],{"data":17168,"content":17169,"nodeType":78},{},[17170],{"data":17171,"marks":17172,"value":393,"nodeType":82},{},[],{"data":17174,"content":17175,"nodeType":87},{},[17176],{"data":17177,"marks":17178,"value":400,"nodeType":82},{},[],{"metadata":17180,"sys":17183,"fields":17188},{"tags":17181,"concepts":17182},[],[],{"space":17184,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":17186,"publishedVersion":62,"revision":44,"locale":29},{"sys":17185},{"type":12,"linkType":13,"id":14},{"sys":17187},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":17189},{"url":416,"details":17190,"fileName":422,"contentType":423},{"size":418,"image":17191},{"width":420,"height":421},{"sys":17193,"fields":17196},{"id":17194,"createdAt":17195},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":17197,"slug":17198,"articleIntro":-1,"category":17199},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[17200],{"metadata":17201,"sys":17204,"fields":17211},{"tags":17202,"concepts":17203},[],[],{"space":17205,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":17207,"publishedVersion":372,"revision":62,"contentType":17209,"locale":29},{"sys":17206},{"type":12,"linkType":13,"id":14},{"sys":17208},{"id":21,"type":12,"linkType":22},{"sys":17210},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":17212,"metaTitle":382,"metaDescription":383,"mainTitle":17213,"subtitle":401,"heroImage":17228,"ctaButton":424,"ctaLink":425},[381],{"data":17214,"content":17215,"nodeType":74},{},[17216,17222],{"data":17217,"content":17218,"nodeType":78},{},[17219],{"data":17220,"marks":17221,"value":393,"nodeType":82},{},[],{"data":17223,"content":17224,"nodeType":87},{},[17225],{"data":17226,"marks":17227,"value":400,"nodeType":82},{},[],{"metadata":17229,"sys":17232,"fields":17237},{"tags":17230,"concepts":17231},[],[],{"space":17233,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":17235,"publishedVersion":62,"revision":44,"locale":29},{"sys":17234},{"type":12,"linkType":13,"id":14},{"sys":17236},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":17238},{"url":416,"details":17239,"fileName":422,"contentType":423},{"size":418,"image":17240},{"width":420,"height":421},{"sys":17242,"fields":17245},{"id":17243,"createdAt":17244},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":17246,"slug":17247,"articleIntro":17246,"category":17248},"473 - Comptes d'attente","compte-473-comptes-d-attente",[17249],{"metadata":17250,"sys":17253,"fields":17260},{"tags":17251,"concepts":17252},[],[],{"space":17254,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":17256,"publishedVersion":372,"revision":62,"contentType":17258,"locale":29},{"sys":17255},{"type":12,"linkType":13,"id":14},{"sys":17257},{"id":21,"type":12,"linkType":22},{"sys":17259},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":17261,"metaTitle":382,"metaDescription":383,"mainTitle":17262,"subtitle":401,"heroImage":17277,"ctaButton":424,"ctaLink":425},[381],{"data":17263,"content":17264,"nodeType":74},{},[17265,17271],{"data":17266,"content":17267,"nodeType":78},{},[17268],{"data":17269,"marks":17270,"value":393,"nodeType":82},{},[],{"data":17272,"content":17273,"nodeType":87},{},[17274],{"data":17275,"marks":17276,"value":400,"nodeType":82},{},[],{"metadata":17278,"sys":17281,"fields":17286},{"tags":17279,"concepts":17280},[],[],{"space":17282,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":17284,"publishedVersion":62,"revision":44,"locale":29},{"sys":17283},{"type":12,"linkType":13,"id":14},{"sys":17285},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":17287},{"url":416,"details":17288,"fileName":422,"contentType":423},{"size":418,"image":17289},{"width":420,"height":421},{"sys":17291,"fields":17294},{"id":17292,"createdAt":17293},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":17295,"slug":17296,"articleIntro":17295,"category":17297},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[17298],{"metadata":17299,"sys":17302,"fields":17309},{"tags":17300,"concepts":17301},[],[],{"space":17303,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":17305,"publishedVersion":372,"revision":62,"contentType":17307,"locale":29},{"sys":17304},{"type":12,"linkType":13,"id":14},{"sys":17306},{"id":21,"type":12,"linkType":22},{"sys":17308},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":17310,"metaTitle":382,"metaDescription":383,"mainTitle":17311,"subtitle":401,"heroImage":17326,"ctaButton":424,"ctaLink":425},[381],{"data":17312,"content":17313,"nodeType":74},{},[17314,17320],{"data":17315,"content":17316,"nodeType":78},{},[17317],{"data":17318,"marks":17319,"value":393,"nodeType":82},{},[],{"data":17321,"content":17322,"nodeType":87},{},[17323],{"data":17324,"marks":17325,"value":400,"nodeType":82},{},[],{"metadata":17327,"sys":17330,"fields":17335},{"tags":17328,"concepts":17329},[],[],{"space":17331,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":17333,"publishedVersion":62,"revision":44,"locale":29},{"sys":17332},{"type":12,"linkType":13,"id":14},{"sys":17334},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":17336},{"url":416,"details":17337,"fileName":422,"contentType":423},{"size":418,"image":17338},{"width":420,"height":421},{"sys":17340,"fields":17343},{"id":17341,"createdAt":17342},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":17344,"slug":17345,"articleIntro":17344,"category":17346},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[17347],{"metadata":17348,"sys":17351,"fields":17358},{"tags":17349,"concepts":17350},[],[],{"space":17352,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":17354,"publishedVersion":372,"revision":62,"contentType":17356,"locale":29},{"sys":17353},{"type":12,"linkType":13,"id":14},{"sys":17355},{"id":21,"type":12,"linkType":22},{"sys":17357},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":17359,"metaTitle":382,"metaDescription":383,"mainTitle":17360,"subtitle":401,"heroImage":17375,"ctaButton":424,"ctaLink":425},[381],{"data":17361,"content":17362,"nodeType":74},{},[17363,17369],{"data":17364,"content":17365,"nodeType":78},{},[17366],{"data":17367,"marks":17368,"value":393,"nodeType":82},{},[],{"data":17370,"content":17371,"nodeType":87},{},[17372],{"data":17373,"marks":17374,"value":400,"nodeType":82},{},[],{"metadata":17376,"sys":17379,"fields":17384},{"tags":17377,"concepts":17378},[],[],{"space":17380,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":17382,"publishedVersion":62,"revision":44,"locale":29},{"sys":17381},{"type":12,"linkType":13,"id":14},{"sys":17383},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":17385},{"url":416,"details":17386,"fileName":422,"contentType":423},{"size":418,"image":17387},{"width":420,"height":421},{"sys":17389,"fields":17392},{"id":17390,"createdAt":17391},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":17393,"slug":17394,"articleIntro":17393,"category":17395},"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",[17396],{"metadata":17397,"sys":17400,"fields":17407},{"tags":17398,"concepts":17399},[],[],{"space":17401,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":17403,"publishedVersion":372,"revision":62,"contentType":17405,"locale":29},{"sys":17402},{"type":12,"linkType":13,"id":14},{"sys":17404},{"id":21,"type":12,"linkType":22},{"sys":17406},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":17408,"metaTitle":382,"metaDescription":383,"mainTitle":17409,"subtitle":401,"heroImage":17424,"ctaButton":424,"ctaLink":425},[381],{"data":17410,"content":17411,"nodeType":74},{},[17412,17418],{"data":17413,"content":17414,"nodeType":78},{},[17415],{"data":17416,"marks":17417,"value":393,"nodeType":82},{},[],{"data":17419,"content":17420,"nodeType":87},{},[17421],{"data":17422,"marks":17423,"value":400,"nodeType":82},{},[],{"metadata":17425,"sys":17428,"fields":17433},{"tags":17426,"concepts":17427},[],[],{"space":17429,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":17431,"publishedVersion":62,"revision":44,"locale":29},{"sys":17430},{"type":12,"linkType":13,"id":14},{"sys":17432},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":17434},{"url":416,"details":17435,"fileName":422,"contentType":423},{"size":418,"image":17436},{"width":420,"height":421},{"sys":17438,"fields":17441},{"id":17439,"createdAt":17440},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":17442,"slug":17443,"articleIntro":17442,"category":17444},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[17445],{"metadata":17446,"sys":17449,"fields":17456},{"tags":17447,"concepts":17448},[],[],{"space":17450,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":17452,"publishedVersion":372,"revision":62,"contentType":17454,"locale":29},{"sys":17451},{"type":12,"linkType":13,"id":14},{"sys":17453},{"id":21,"type":12,"linkType":22},{"sys":17455},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":17457,"metaTitle":382,"metaDescription":383,"mainTitle":17458,"subtitle":401,"heroImage":17473,"ctaButton":424,"ctaLink":425},[381],{"data":17459,"content":17460,"nodeType":74},{},[17461,17467],{"data":17462,"content":17463,"nodeType":78},{},[17464],{"data":17465,"marks":17466,"value":393,"nodeType":82},{},[],{"data":17468,"content":17469,"nodeType":87},{},[17470],{"data":17471,"marks":17472,"value":400,"nodeType":82},{},[],{"metadata":17474,"sys":17477,"fields":17482},{"tags":17475,"concepts":17476},[],[],{"space":17478,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":17480,"publishedVersion":62,"revision":44,"locale":29},{"sys":17479},{"type":12,"linkType":13,"id":14},{"sys":17481},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":17483},{"url":416,"details":17484,"fileName":422,"contentType":423},{"size":418,"image":17485},{"width":420,"height":421},{"sys":17487,"fields":17490},{"id":17488,"createdAt":17489},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":17491,"slug":17492,"articleIntro":17491,"category":17493},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[17494],{"metadata":17495,"sys":17498,"fields":17505},{"tags":17496,"concepts":17497},[],[],{"space":17499,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":17501,"publishedVersion":372,"revision":62,"contentType":17503,"locale":29},{"sys":17500},{"type":12,"linkType":13,"id":14},{"sys":17502},{"id":21,"type":12,"linkType":22},{"sys":17504},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":17506,"metaTitle":382,"metaDescription":383,"mainTitle":17507,"subtitle":401,"heroImage":17522,"ctaButton":424,"ctaLink":425},[381],{"data":17508,"content":17509,"nodeType":74},{},[17510,17516],{"data":17511,"content":17512,"nodeType":78},{},[17513],{"data":17514,"marks":17515,"value":393,"nodeType":82},{},[],{"data":17517,"content":17518,"nodeType":87},{},[17519],{"data":17520,"marks":17521,"value":400,"nodeType":82},{},[],{"metadata":17523,"sys":17526,"fields":17531},{"tags":17524,"concepts":17525},[],[],{"space":17527,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":17529,"publishedVersion":62,"revision":44,"locale":29},{"sys":17528},{"type":12,"linkType":13,"id":14},{"sys":17530},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":17532},{"url":416,"details":17533,"fileName":422,"contentType":423},{"size":418,"image":17534},{"width":420,"height":421},{"sys":17536,"fields":17539},{"id":17537,"createdAt":17538},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":17540,"slug":17541,"articleIntro":17540,"category":17542},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[17543],{"metadata":17544,"sys":17547,"fields":17554},{"tags":17545,"concepts":17546},[],[],{"space":17548,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":17550,"publishedVersion":372,"revision":62,"contentType":17552,"locale":29},{"sys":17549},{"type":12,"linkType":13,"id":14},{"sys":17551},{"id":21,"type":12,"linkType":22},{"sys":17553},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":17555,"metaTitle":382,"metaDescription":383,"mainTitle":17556,"subtitle":401,"heroImage":17571,"ctaButton":424,"ctaLink":425},[381],{"data":17557,"content":17558,"nodeType":74},{},[17559,17565],{"data":17560,"content":17561,"nodeType":78},{},[17562],{"data":17563,"marks":17564,"value":393,"nodeType":82},{},[],{"data":17566,"content":17567,"nodeType":87},{},[17568],{"data":17569,"marks":17570,"value":400,"nodeType":82},{},[],{"metadata":17572,"sys":17575,"fields":17580},{"tags":17573,"concepts":17574},[],[],{"space":17576,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":17578,"publishedVersion":62,"revision":44,"locale":29},{"sys":17577},{"type":12,"linkType":13,"id":14},{"sys":17579},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":17581},{"url":416,"details":17582,"fileName":422,"contentType":423},{"size":418,"image":17583},{"width":420,"height":421},{"sys":17585,"fields":17588},{"id":17586,"createdAt":17587},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":17589,"slug":17590,"articleIntro":17589,"category":17591},"Compte 6026 - Emballages","compte-6026-emballages",[17592],{"metadata":17593,"sys":17596,"fields":17603},{"tags":17594,"concepts":17595},[],[],{"space":17597,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":17599,"publishedVersion":372,"revision":62,"contentType":17601,"locale":29},{"sys":17598},{"type":12,"linkType":13,"id":14},{"sys":17600},{"id":21,"type":12,"linkType":22},{"sys":17602},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":17604,"metaTitle":382,"metaDescription":383,"mainTitle":17605,"subtitle":401,"heroImage":17620,"ctaButton":424,"ctaLink":425},[381],{"data":17606,"content":17607,"nodeType":74},{},[17608,17614],{"data":17609,"content":17610,"nodeType":78},{},[17611],{"data":17612,"marks":17613,"value":393,"nodeType":82},{},[],{"data":17615,"content":17616,"nodeType":87},{},[17617],{"data":17618,"marks":17619,"value":400,"nodeType":82},{},[],{"metadata":17621,"sys":17624,"fields":17629},{"tags":17622,"concepts":17623},[],[],{"space":17625,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":17627,"publishedVersion":62,"revision":44,"locale":29},{"sys":17626},{"type":12,"linkType":13,"id":14},{"sys":17628},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":17630},{"url":416,"details":17631,"fileName":422,"contentType":423},{"size":418,"image":17632},{"width":420,"height":421},{"sys":17634,"fields":17637},{"id":17635,"createdAt":17636},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":17638,"slug":17639,"articleIntro":17638,"category":17640},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[17641],{"metadata":17642,"sys":17645,"fields":17652},{"tags":17643,"concepts":17644},[],[],{"space":17646,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":17648,"publishedVersion":372,"revision":62,"contentType":17650,"locale":29},{"sys":17647},{"type":12,"linkType":13,"id":14},{"sys":17649},{"id":21,"type":12,"linkType":22},{"sys":17651},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":17653,"metaTitle":382,"metaDescription":383,"mainTitle":17654,"subtitle":401,"heroImage":17669,"ctaButton":424,"ctaLink":425},[381],{"data":17655,"content":17656,"nodeType":74},{},[17657,17663],{"data":17658,"content":17659,"nodeType":78},{},[17660],{"data":17661,"marks":17662,"value":393,"nodeType":82},{},[],{"data":17664,"content":17665,"nodeType":87},{},[17666],{"data":17667,"marks":17668,"value":400,"nodeType":82},{},[],{"metadata":17670,"sys":17673,"fields":17678},{"tags":17671,"concepts":17672},[],[],{"space":17674,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":17676,"publishedVersion":62,"revision":44,"locale":29},{"sys":17675},{"type":12,"linkType":13,"id":14},{"sys":17677},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":17679},{"url":416,"details":17680,"fileName":422,"contentType":423},{"size":418,"image":17681},{"width":420,"height":421},{"sys":17683,"fields":17686},{"id":17684,"createdAt":17685},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":17687,"slug":17688,"articleIntro":-1,"category":17689},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[17690],{"metadata":17691,"sys":17694,"fields":17701},{"tags":17692,"concepts":17693},[],[],{"space":17695,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":17697,"publishedVersion":372,"revision":62,"contentType":17699,"locale":29},{"sys":17696},{"type":12,"linkType":13,"id":14},{"sys":17698},{"id":21,"type":12,"linkType":22},{"sys":17700},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":17702,"metaTitle":382,"metaDescription":383,"mainTitle":17703,"subtitle":401,"heroImage":17718,"ctaButton":424,"ctaLink":425},[381],{"data":17704,"content":17705,"nodeType":74},{},[17706,17712],{"data":17707,"content":17708,"nodeType":78},{},[17709],{"data":17710,"marks":17711,"value":393,"nodeType":82},{},[],{"data":17713,"content":17714,"nodeType":87},{},[17715],{"data":17716,"marks":17717,"value":400,"nodeType":82},{},[],{"metadata":17719,"sys":17722,"fields":17727},{"tags":17720,"concepts":17721},[],[],{"space":17723,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":17725,"publishedVersion":62,"revision":44,"locale":29},{"sys":17724},{"type":12,"linkType":13,"id":14},{"sys":17726},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":17728},{"url":416,"details":17729,"fileName":422,"contentType":423},{"size":418,"image":17730},{"width":420,"height":421},{"sys":17732,"fields":17735},{"id":17733,"createdAt":17734},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":17736,"slug":17737,"articleIntro":-1,"category":17738},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[17739],{"metadata":17740,"sys":17743,"fields":17750},{"tags":17741,"concepts":17742},[],[],{"space":17744,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":17746,"publishedVersion":372,"revision":62,"contentType":17748,"locale":29},{"sys":17745},{"type":12,"linkType":13,"id":14},{"sys":17747},{"id":21,"type":12,"linkType":22},{"sys":17749},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":17751,"metaTitle":382,"metaDescription":383,"mainTitle":17752,"subtitle":401,"heroImage":17767,"ctaButton":424,"ctaLink":425},[381],{"data":17753,"content":17754,"nodeType":74},{},[17755,17761],{"data":17756,"content":17757,"nodeType":78},{},[17758],{"data":17759,"marks":17760,"value":393,"nodeType":82},{},[],{"data":17762,"content":17763,"nodeType":87},{},[17764],{"data":17765,"marks":17766,"value":400,"nodeType":82},{},[],{"metadata":17768,"sys":17771,"fields":17776},{"tags":17769,"concepts":17770},[],[],{"space":17772,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":17774,"publishedVersion":62,"revision":44,"locale":29},{"sys":17773},{"type":12,"linkType":13,"id":14},{"sys":17775},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":17777},{"url":416,"details":17778,"fileName":422,"contentType":423},{"size":418,"image":17779},{"width":420,"height":421},{"sys":17781,"fields":17784},{"id":17782,"createdAt":17783},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":17785,"slug":17786,"articleIntro":17785,"category":17787},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[17788],{"metadata":17789,"sys":17792,"fields":17799},{"tags":17790,"concepts":17791},[],[],{"space":17793,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":17795,"publishedVersion":372,"revision":62,"contentType":17797,"locale":29},{"sys":17794},{"type":12,"linkType":13,"id":14},{"sys":17796},{"id":21,"type":12,"linkType":22},{"sys":17798},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":17800,"metaTitle":382,"metaDescription":383,"mainTitle":17801,"subtitle":401,"heroImage":17816,"ctaButton":424,"ctaLink":425},[381],{"data":17802,"content":17803,"nodeType":74},{},[17804,17810],{"data":17805,"content":17806,"nodeType":78},{},[17807],{"data":17808,"marks":17809,"value":393,"nodeType":82},{},[],{"data":17811,"content":17812,"nodeType":87},{},[17813],{"data":17814,"marks":17815,"value":400,"nodeType":82},{},[],{"metadata":17817,"sys":17820,"fields":17825},{"tags":17818,"concepts":17819},[],[],{"space":17821,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":17823,"publishedVersion":62,"revision":44,"locale":29},{"sys":17822},{"type":12,"linkType":13,"id":14},{"sys":17824},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":17826},{"url":416,"details":17827,"fileName":422,"contentType":423},{"size":418,"image":17828},{"width":420,"height":421},{"sys":17830,"fields":17833},{"id":17831,"createdAt":17832},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":17834,"slug":17835,"articleIntro":-1,"category":17836},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[17837],{"metadata":17838,"sys":17841,"fields":17848},{"tags":17839,"concepts":17840},[],[],{"space":17842,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":17844,"publishedVersion":372,"revision":62,"contentType":17846,"locale":29},{"sys":17843},{"type":12,"linkType":13,"id":14},{"sys":17845},{"id":21,"type":12,"linkType":22},{"sys":17847},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":17849,"metaTitle":382,"metaDescription":383,"mainTitle":17850,"subtitle":401,"heroImage":17865,"ctaButton":424,"ctaLink":425},[381],{"data":17851,"content":17852,"nodeType":74},{},[17853,17859],{"data":17854,"content":17855,"nodeType":78},{},[17856],{"data":17857,"marks":17858,"value":393,"nodeType":82},{},[],{"data":17860,"content":17861,"nodeType":87},{},[17862],{"data":17863,"marks":17864,"value":400,"nodeType":82},{},[],{"metadata":17866,"sys":17869,"fields":17874},{"tags":17867,"concepts":17868},[],[],{"space":17870,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":17872,"publishedVersion":62,"revision":44,"locale":29},{"sys":17871},{"type":12,"linkType":13,"id":14},{"sys":17873},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":17875},{"url":416,"details":17876,"fileName":422,"contentType":423},{"size":418,"image":17877},{"width":420,"height":421},{"sys":17879,"fields":17882},{"id":17880,"createdAt":17881},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":17883,"slug":17884,"articleIntro":17883,"category":17885},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[17886],{"metadata":17887,"sys":17890,"fields":17897},{"tags":17888,"concepts":17889},[],[],{"space":17891,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":17893,"publishedVersion":372,"revision":62,"contentType":17895,"locale":29},{"sys":17892},{"type":12,"linkType":13,"id":14},{"sys":17894},{"id":21,"type":12,"linkType":22},{"sys":17896},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":17898,"metaTitle":382,"metaDescription":383,"mainTitle":17899,"subtitle":401,"heroImage":17914,"ctaButton":424,"ctaLink":425},[381],{"data":17900,"content":17901,"nodeType":74},{},[17902,17908],{"data":17903,"content":17904,"nodeType":78},{},[17905],{"data":17906,"marks":17907,"value":393,"nodeType":82},{},[],{"data":17909,"content":17910,"nodeType":87},{},[17911],{"data":17912,"marks":17913,"value":400,"nodeType":82},{},[],{"metadata":17915,"sys":17918,"fields":17923},{"tags":17916,"concepts":17917},[],[],{"space":17919,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":17921,"publishedVersion":62,"revision":44,"locale":29},{"sys":17920},{"type":12,"linkType":13,"id":14},{"sys":17922},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":17924},{"url":416,"details":17925,"fileName":422,"contentType":423},{"size":418,"image":17926},{"width":420,"height":421},{"sys":17928,"fields":17931},{"id":17929,"createdAt":17930},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":17932,"slug":17933,"articleIntro":-1,"category":17934},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[17935],{"metadata":17936,"sys":17939,"fields":17946},{"tags":17937,"concepts":17938},[],[],{"space":17940,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":17942,"publishedVersion":372,"revision":62,"contentType":17944,"locale":29},{"sys":17941},{"type":12,"linkType":13,"id":14},{"sys":17943},{"id":21,"type":12,"linkType":22},{"sys":17945},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":17947,"metaTitle":382,"metaDescription":383,"mainTitle":17948,"subtitle":401,"heroImage":17963,"ctaButton":424,"ctaLink":425},[381],{"data":17949,"content":17950,"nodeType":74},{},[17951,17957],{"data":17952,"content":17953,"nodeType":78},{},[17954],{"data":17955,"marks":17956,"value":393,"nodeType":82},{},[],{"data":17958,"content":17959,"nodeType":87},{},[17960],{"data":17961,"marks":17962,"value":400,"nodeType":82},{},[],{"metadata":17964,"sys":17967,"fields":17972},{"tags":17965,"concepts":17966},[],[],{"space":17968,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":17970,"publishedVersion":62,"revision":44,"locale":29},{"sys":17969},{"type":12,"linkType":13,"id":14},{"sys":17971},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":17973},{"url":416,"details":17974,"fileName":422,"contentType":423},{"size":418,"image":17975},{"width":420,"height":421},{"sys":17977,"fields":17980},{"id":17978,"createdAt":17979},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":17981,"slug":17982,"articleIntro":17981,"category":17983},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[17984],{"metadata":17985,"sys":17988,"fields":17995},{"tags":17986,"concepts":17987},[],[],{"space":17989,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":17991,"publishedVersion":372,"revision":62,"contentType":17993,"locale":29},{"sys":17990},{"type":12,"linkType":13,"id":14},{"sys":17992},{"id":21,"type":12,"linkType":22},{"sys":17994},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":17996,"metaTitle":382,"metaDescription":383,"mainTitle":17997,"subtitle":401,"heroImage":18012,"ctaButton":424,"ctaLink":425},[381],{"data":17998,"content":17999,"nodeType":74},{},[18000,18006],{"data":18001,"content":18002,"nodeType":78},{},[18003],{"data":18004,"marks":18005,"value":393,"nodeType":82},{},[],{"data":18007,"content":18008,"nodeType":87},{},[18009],{"data":18010,"marks":18011,"value":400,"nodeType":82},{},[],{"metadata":18013,"sys":18016,"fields":18021},{"tags":18014,"concepts":18015},[],[],{"space":18017,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":18019,"publishedVersion":62,"revision":44,"locale":29},{"sys":18018},{"type":12,"linkType":13,"id":14},{"sys":18020},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":18022},{"url":416,"details":18023,"fileName":422,"contentType":423},{"size":418,"image":18024},{"width":420,"height":421},{"sys":18026,"fields":18029},{"id":18027,"createdAt":18028},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":18030,"slug":18031,"articleIntro":18030,"category":18032},"6097 - de marchandises","compte-6097-de-marchandises",[18033],{"metadata":18034,"sys":18037,"fields":18044},{"tags":18035,"concepts":18036},[],[],{"space":18038,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":18040,"publishedVersion":372,"revision":62,"contentType":18042,"locale":29},{"sys":18039},{"type":12,"linkType":13,"id":14},{"sys":18041},{"id":21,"type":12,"linkType":22},{"sys":18043},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":18045,"metaTitle":382,"metaDescription":383,"mainTitle":18046,"subtitle":401,"heroImage":18061,"ctaButton":424,"ctaLink":425},[381],{"data":18047,"content":18048,"nodeType":74},{},[18049,18055],{"data":18050,"content":18051,"nodeType":78},{},[18052],{"data":18053,"marks":18054,"value":393,"nodeType":82},{},[],{"data":18056,"content":18057,"nodeType":87},{},[18058],{"data":18059,"marks":18060,"value":400,"nodeType":82},{},[],{"metadata":18062,"sys":18065,"fields":18070},{"tags":18063,"concepts":18064},[],[],{"space":18066,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":18068,"publishedVersion":62,"revision":44,"locale":29},{"sys":18067},{"type":12,"linkType":13,"id":14},{"sys":18069},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":18071},{"url":416,"details":18072,"fileName":422,"contentType":423},{"size":418,"image":18073},{"width":420,"height":421},{"sys":18075,"fields":18078},{"id":18076,"createdAt":18077},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":18079,"slug":18080,"articleIntro":18079,"category":18081},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[18082],{"metadata":18083,"sys":18086,"fields":18093},{"tags":18084,"concepts":18085},[],[],{"space":18087,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":18089,"publishedVersion":372,"revision":62,"contentType":18091,"locale":29},{"sys":18088},{"type":12,"linkType":13,"id":14},{"sys":18090},{"id":21,"type":12,"linkType":22},{"sys":18092},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":18094,"metaTitle":382,"metaDescription":383,"mainTitle":18095,"subtitle":401,"heroImage":18110,"ctaButton":424,"ctaLink":425},[381],{"data":18096,"content":18097,"nodeType":74},{},[18098,18104],{"data":18099,"content":18100,"nodeType":78},{},[18101],{"data":18102,"marks":18103,"value":393,"nodeType":82},{},[],{"data":18105,"content":18106,"nodeType":87},{},[18107],{"data":18108,"marks":18109,"value":400,"nodeType":82},{},[],{"metadata":18111,"sys":18114,"fields":18119},{"tags":18112,"concepts":18113},[],[],{"space":18115,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":18117,"publishedVersion":62,"revision":44,"locale":29},{"sys":18116},{"type":12,"linkType":13,"id":14},{"sys":18118},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":18120},{"url":416,"details":18121,"fileName":422,"contentType":423},{"size":418,"image":18122},{"width":420,"height":421},{"sys":18124,"fields":18127},{"id":18125,"createdAt":18126},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":18128,"slug":18129,"articleIntro":18128,"category":18130},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[18131],{"metadata":18132,"sys":18135,"fields":18142},{"tags":18133,"concepts":18134},[],[],{"space":18136,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":18138,"publishedVersion":372,"revision":62,"contentType":18140,"locale":29},{"sys":18137},{"type":12,"linkType":13,"id":14},{"sys":18139},{"id":21,"type":12,"linkType":22},{"sys":18141},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":18143,"metaTitle":382,"metaDescription":383,"mainTitle":18144,"subtitle":401,"heroImage":18159,"ctaButton":424,"ctaLink":425},[381],{"data":18145,"content":18146,"nodeType":74},{},[18147,18153],{"data":18148,"content":18149,"nodeType":78},{},[18150],{"data":18151,"marks":18152,"value":393,"nodeType":82},{},[],{"data":18154,"content":18155,"nodeType":87},{},[18156],{"data":18157,"marks":18158,"value":400,"nodeType":82},{},[],{"metadata":18160,"sys":18163,"fields":18168},{"tags":18161,"concepts":18162},[],[],{"space":18164,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":18166,"publishedVersion":62,"revision":44,"locale":29},{"sys":18165},{"type":12,"linkType":13,"id":14},{"sys":18167},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":18169},{"url":416,"details":18170,"fileName":422,"contentType":423},{"size":418,"image":18171},{"width":420,"height":421},{"sys":18173,"fields":18176},{"id":18174,"createdAt":18175},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":18177,"slug":18178,"articleIntro":-1,"category":18179},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[18180],{"metadata":18181,"sys":18184,"fields":18191},{"tags":18182,"concepts":18183},[],[],{"space":18185,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":18187,"publishedVersion":372,"revision":62,"contentType":18189,"locale":29},{"sys":18186},{"type":12,"linkType":13,"id":14},{"sys":18188},{"id":21,"type":12,"linkType":22},{"sys":18190},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":18192,"metaTitle":382,"metaDescription":383,"mainTitle":18193,"subtitle":401,"heroImage":18208,"ctaButton":424,"ctaLink":425},[381],{"data":18194,"content":18195,"nodeType":74},{},[18196,18202],{"data":18197,"content":18198,"nodeType":78},{},[18199],{"data":18200,"marks":18201,"value":393,"nodeType":82},{},[],{"data":18203,"content":18204,"nodeType":87},{},[18205],{"data":18206,"marks":18207,"value":400,"nodeType":82},{},[],{"metadata":18209,"sys":18212,"fields":18217},{"tags":18210,"concepts":18211},[],[],{"space":18213,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":18215,"publishedVersion":62,"revision":44,"locale":29},{"sys":18214},{"type":12,"linkType":13,"id":14},{"sys":18216},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":18218},{"url":416,"details":18219,"fileName":422,"contentType":423},{"size":418,"image":18220},{"width":420,"height":421},{"sys":18222,"fields":18225},{"id":18223,"createdAt":18224},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":18226,"slug":18227,"articleIntro":18226,"category":18228},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[18229],{"metadata":18230,"sys":18233,"fields":18240},{"tags":18231,"concepts":18232},[],[],{"space":18234,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":18236,"publishedVersion":372,"revision":62,"contentType":18238,"locale":29},{"sys":18235},{"type":12,"linkType":13,"id":14},{"sys":18237},{"id":21,"type":12,"linkType":22},{"sys":18239},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":18241,"metaTitle":382,"metaDescription":383,"mainTitle":18242,"subtitle":401,"heroImage":18257,"ctaButton":424,"ctaLink":425},[381],{"data":18243,"content":18244,"nodeType":74},{},[18245,18251],{"data":18246,"content":18247,"nodeType":78},{},[18248],{"data":18249,"marks":18250,"value":393,"nodeType":82},{},[],{"data":18252,"content":18253,"nodeType":87},{},[18254],{"data":18255,"marks":18256,"value":400,"nodeType":82},{},[],{"metadata":18258,"sys":18261,"fields":18266},{"tags":18259,"concepts":18260},[],[],{"space":18262,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":18264,"publishedVersion":62,"revision":44,"locale":29},{"sys":18263},{"type":12,"linkType":13,"id":14},{"sys":18265},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":18267},{"url":416,"details":18268,"fileName":422,"contentType":423},{"size":418,"image":18269},{"width":420,"height":421},{"sys":18271,"fields":18274},{"id":18272,"createdAt":18273},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":18275,"slug":18276,"articleIntro":18277,"category":18278},"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.",[18279],{"metadata":18280,"sys":18283,"fields":18290},{"tags":18281,"concepts":18282},[],[],{"space":18284,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":18286,"publishedVersion":372,"revision":62,"contentType":18288,"locale":29},{"sys":18285},{"type":12,"linkType":13,"id":14},{"sys":18287},{"id":21,"type":12,"linkType":22},{"sys":18289},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":18291,"metaTitle":382,"metaDescription":383,"mainTitle":18292,"subtitle":401,"heroImage":18307,"ctaButton":424,"ctaLink":425},[381],{"data":18293,"content":18294,"nodeType":74},{},[18295,18301],{"data":18296,"content":18297,"nodeType":78},{},[18298],{"data":18299,"marks":18300,"value":393,"nodeType":82},{},[],{"data":18302,"content":18303,"nodeType":87},{},[18304],{"data":18305,"marks":18306,"value":400,"nodeType":82},{},[],{"metadata":18308,"sys":18311,"fields":18316},{"tags":18309,"concepts":18310},[],[],{"space":18312,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":18314,"publishedVersion":62,"revision":44,"locale":29},{"sys":18313},{"type":12,"linkType":13,"id":14},{"sys":18315},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":18317},{"url":416,"details":18318,"fileName":422,"contentType":423},{"size":418,"image":18319},{"width":420,"height":421},{"sys":18321,"fields":18324},{"id":18322,"createdAt":18323},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":18325,"slug":18326,"articleIntro":18325,"category":18327},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[18328],{"metadata":18329,"sys":18332,"fields":18339},{"tags":18330,"concepts":18331},[],[],{"space":18333,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":18335,"publishedVersion":372,"revision":62,"contentType":18337,"locale":29},{"sys":18334},{"type":12,"linkType":13,"id":14},{"sys":18336},{"id":21,"type":12,"linkType":22},{"sys":18338},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":18340,"metaTitle":382,"metaDescription":383,"mainTitle":18341,"subtitle":401,"heroImage":18356,"ctaButton":424,"ctaLink":425},[381],{"data":18342,"content":18343,"nodeType":74},{},[18344,18350],{"data":18345,"content":18346,"nodeType":78},{},[18347],{"data":18348,"marks":18349,"value":393,"nodeType":82},{},[],{"data":18351,"content":18352,"nodeType":87},{},[18353],{"data":18354,"marks":18355,"value":400,"nodeType":82},{},[],{"metadata":18357,"sys":18360,"fields":18365},{"tags":18358,"concepts":18359},[],[],{"space":18361,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":18363,"publishedVersion":62,"revision":44,"locale":29},{"sys":18362},{"type":12,"linkType":13,"id":14},{"sys":18364},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":18366},{"url":416,"details":18367,"fileName":422,"contentType":423},{"size":418,"image":18368},{"width":420,"height":421},{"sys":18370,"fields":18373},{"id":18371,"createdAt":18372},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":18374,"slug":18375,"articleIntro":18374,"category":18376},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[18377],{"metadata":18378,"sys":18381,"fields":18388},{"tags":18379,"concepts":18380},[],[],{"space":18382,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":18384,"publishedVersion":372,"revision":62,"contentType":18386,"locale":29},{"sys":18383},{"type":12,"linkType":13,"id":14},{"sys":18385},{"id":21,"type":12,"linkType":22},{"sys":18387},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":18389,"metaTitle":382,"metaDescription":383,"mainTitle":18390,"subtitle":401,"heroImage":18405,"ctaButton":424,"ctaLink":425},[381],{"data":18391,"content":18392,"nodeType":74},{},[18393,18399],{"data":18394,"content":18395,"nodeType":78},{},[18396],{"data":18397,"marks":18398,"value":393,"nodeType":82},{},[],{"data":18400,"content":18401,"nodeType":87},{},[18402],{"data":18403,"marks":18404,"value":400,"nodeType":82},{},[],{"metadata":18406,"sys":18409,"fields":18414},{"tags":18407,"concepts":18408},[],[],{"space":18410,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":18412,"publishedVersion":62,"revision":44,"locale":29},{"sys":18411},{"type":12,"linkType":13,"id":14},{"sys":18413},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":18415},{"url":416,"details":18416,"fileName":422,"contentType":423},{"size":418,"image":18417},{"width":420,"height":421},{"sys":18419,"fields":18422},{"id":18420,"createdAt":18421},"55iVQXY18hY6u2UZk6N5JX","2025-04-25T13:20:08.645Z",{"title":18423,"slug":18424,"articleIntro":-1,"category":18425},"Compte 704 - Travaux","compte-704---travaux",[18426],{"metadata":18427,"sys":18430,"fields":18437},{"tags":18428,"concepts":18429},[],[],{"space":18431,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":18433,"publishedVersion":372,"revision":62,"contentType":18435,"locale":29},{"sys":18432},{"type":12,"linkType":13,"id":14},{"sys":18434},{"id":21,"type":12,"linkType":22},{"sys":18436},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":18438,"metaTitle":382,"metaDescription":383,"mainTitle":18439,"subtitle":401,"heroImage":18454,"ctaButton":424,"ctaLink":425},[381],{"data":18440,"content":18441,"nodeType":74},{},[18442,18448],{"data":18443,"content":18444,"nodeType":78},{},[18445],{"data":18446,"marks":18447,"value":393,"nodeType":82},{},[],{"data":18449,"content":18450,"nodeType":87},{},[18451],{"data":18452,"marks":18453,"value":400,"nodeType":82},{},[],{"metadata":18455,"sys":18458,"fields":18463},{"tags":18456,"concepts":18457},[],[],{"space":18459,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":18461,"publishedVersion":62,"revision":44,"locale":29},{"sys":18460},{"type":12,"linkType":13,"id":14},{"sys":18462},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":18464},{"url":416,"details":18465,"fileName":422,"contentType":423},{"size":418,"image":18466},{"width":420,"height":421},{"sys":18468,"fields":18471},{"id":18469,"createdAt":18470},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":18472,"slug":18473,"articleIntro":18472,"category":18474},"6232 - Echantillons","compte-6232-echantillons",[18475],{"metadata":18476,"sys":18479,"fields":18486},{"tags":18477,"concepts":18478},[],[],{"space":18480,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":18482,"publishedVersion":372,"revision":62,"contentType":18484,"locale":29},{"sys":18481},{"type":12,"linkType":13,"id":14},{"sys":18483},{"id":21,"type":12,"linkType":22},{"sys":18485},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":18487,"metaTitle":382,"metaDescription":383,"mainTitle":18488,"subtitle":401,"heroImage":18503,"ctaButton":424,"ctaLink":425},[381],{"data":18489,"content":18490,"nodeType":74},{},[18491,18497],{"data":18492,"content":18493,"nodeType":78},{},[18494],{"data":18495,"marks":18496,"value":393,"nodeType":82},{},[],{"data":18498,"content":18499,"nodeType":87},{},[18500],{"data":18501,"marks":18502,"value":400,"nodeType":82},{},[],{"metadata":18504,"sys":18507,"fields":18512},{"tags":18505,"concepts":18506},[],[],{"space":18508,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":18510,"publishedVersion":62,"revision":44,"locale":29},{"sys":18509},{"type":12,"linkType":13,"id":14},{"sys":18511},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":18513},{"url":416,"details":18514,"fileName":422,"contentType":423},{"size":418,"image":18515},{"width":420,"height":421},{"sys":18517,"fields":18520},{"id":18518,"createdAt":18519},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":18521,"slug":18522,"articleIntro":18521,"category":18523},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[18524],{"metadata":18525,"sys":18528,"fields":18535},{"tags":18526,"concepts":18527},[],[],{"space":18529,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":18531,"publishedVersion":372,"revision":62,"contentType":18533,"locale":29},{"sys":18530},{"type":12,"linkType":13,"id":14},{"sys":18532},{"id":21,"type":12,"linkType":22},{"sys":18534},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":18536,"metaTitle":382,"metaDescription":383,"mainTitle":18537,"subtitle":401,"heroImage":18552,"ctaButton":424,"ctaLink":425},[381],{"data":18538,"content":18539,"nodeType":74},{},[18540,18546],{"data":18541,"content":18542,"nodeType":78},{},[18543],{"data":18544,"marks":18545,"value":393,"nodeType":82},{},[],{"data":18547,"content":18548,"nodeType":87},{},[18549],{"data":18550,"marks":18551,"value":400,"nodeType":82},{},[],{"metadata":18553,"sys":18556,"fields":18561},{"tags":18554,"concepts":18555},[],[],{"space":18557,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":18559,"publishedVersion":62,"revision":44,"locale":29},{"sys":18558},{"type":12,"linkType":13,"id":14},{"sys":18560},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":18562},{"url":416,"details":18563,"fileName":422,"contentType":423},{"size":418,"image":18564},{"width":420,"height":421},{"sys":18566,"fields":18569},{"id":18567,"createdAt":18568},"2TO1W2hucSJxWox9xj2EhW","2025-04-25T13:17:52.255Z",{"title":18570,"slug":18571,"articleIntro":18570,"category":18572},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[18573],{"metadata":18574,"sys":18577,"fields":18584},{"tags":18575,"concepts":18576},[],[],{"space":18578,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":18580,"publishedVersion":372,"revision":62,"contentType":18582,"locale":29},{"sys":18579},{"type":12,"linkType":13,"id":14},{"sys":18581},{"id":21,"type":12,"linkType":22},{"sys":18583},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":18585,"metaTitle":382,"metaDescription":383,"mainTitle":18586,"subtitle":401,"heroImage":18601,"ctaButton":424,"ctaLink":425},[381],{"data":18587,"content":18588,"nodeType":74},{},[18589,18595],{"data":18590,"content":18591,"nodeType":78},{},[18592],{"data":18593,"marks":18594,"value":393,"nodeType":82},{},[],{"data":18596,"content":18597,"nodeType":87},{},[18598],{"data":18599,"marks":18600,"value":400,"nodeType":82},{},[],{"metadata":18602,"sys":18605,"fields":18610},{"tags":18603,"concepts":18604},[],[],{"space":18606,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":18608,"publishedVersion":62,"revision":44,"locale":29},{"sys":18607},{"type":12,"linkType":13,"id":14},{"sys":18609},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":18611},{"url":416,"details":18612,"fileName":422,"contentType":423},{"size":418,"image":18613},{"width":420,"height":421},{"sys":18615,"fields":18618},{"id":18616,"createdAt":18617},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":18619,"slug":18620,"articleIntro":18619,"category":18621},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[18622],{"metadata":18623,"sys":18626,"fields":18633},{"tags":18624,"concepts":18625},[],[],{"space":18627,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":18629,"publishedVersion":372,"revision":62,"contentType":18631,"locale":29},{"sys":18628},{"type":12,"linkType":13,"id":14},{"sys":18630},{"id":21,"type":12,"linkType":22},{"sys":18632},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":18634,"metaTitle":382,"metaDescription":383,"mainTitle":18635,"subtitle":401,"heroImage":18650,"ctaButton":424,"ctaLink":425},[381],{"data":18636,"content":18637,"nodeType":74},{},[18638,18644],{"data":18639,"content":18640,"nodeType":78},{},[18641],{"data":18642,"marks":18643,"value":393,"nodeType":82},{},[],{"data":18645,"content":18646,"nodeType":87},{},[18647],{"data":18648,"marks":18649,"value":400,"nodeType":82},{},[],{"metadata":18651,"sys":18654,"fields":18659},{"tags":18652,"concepts":18653},[],[],{"space":18655,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":18657,"publishedVersion":62,"revision":44,"locale":29},{"sys":18656},{"type":12,"linkType":13,"id":14},{"sys":18658},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":18660},{"url":416,"details":18661,"fileName":422,"contentType":423},{"size":418,"image":18662},{"width":420,"height":421},{"sys":18664,"fields":18667},{"id":18665,"createdAt":18666},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":18668,"slug":18669,"articleIntro":18668,"category":18670},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[18671],{"metadata":18672,"sys":18675,"fields":18682},{"tags":18673,"concepts":18674},[],[],{"space":18676,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":18678,"publishedVersion":372,"revision":62,"contentType":18680,"locale":29},{"sys":18677},{"type":12,"linkType":13,"id":14},{"sys":18679},{"id":21,"type":12,"linkType":22},{"sys":18681},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":18683,"metaTitle":382,"metaDescription":383,"mainTitle":18684,"subtitle":401,"heroImage":18699,"ctaButton":424,"ctaLink":425},[381],{"data":18685,"content":18686,"nodeType":74},{},[18687,18693],{"data":18688,"content":18689,"nodeType":78},{},[18690],{"data":18691,"marks":18692,"value":393,"nodeType":82},{},[],{"data":18694,"content":18695,"nodeType":87},{},[18696],{"data":18697,"marks":18698,"value":400,"nodeType":82},{},[],{"metadata":18700,"sys":18703,"fields":18708},{"tags":18701,"concepts":18702},[],[],{"space":18704,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":18706,"publishedVersion":62,"revision":44,"locale":29},{"sys":18705},{"type":12,"linkType":13,"id":14},{"sys":18707},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":18709},{"url":416,"details":18710,"fileName":422,"contentType":423},{"size":418,"image":18711},{"width":420,"height":421},{"sys":18713,"fields":18716},{"id":18714,"createdAt":18715},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":18717,"slug":18718,"articleIntro":18717,"category":18719},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[18720],{"metadata":18721,"sys":18724,"fields":18731},{"tags":18722,"concepts":18723},[],[],{"space":18725,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":18727,"publishedVersion":372,"revision":62,"contentType":18729,"locale":29},{"sys":18726},{"type":12,"linkType":13,"id":14},{"sys":18728},{"id":21,"type":12,"linkType":22},{"sys":18730},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":18732,"metaTitle":382,"metaDescription":383,"mainTitle":18733,"subtitle":401,"heroImage":18748,"ctaButton":424,"ctaLink":425},[381],{"data":18734,"content":18735,"nodeType":74},{},[18736,18742],{"data":18737,"content":18738,"nodeType":78},{},[18739],{"data":18740,"marks":18741,"value":393,"nodeType":82},{},[],{"data":18743,"content":18744,"nodeType":87},{},[18745],{"data":18746,"marks":18747,"value":400,"nodeType":82},{},[],{"metadata":18749,"sys":18752,"fields":18757},{"tags":18750,"concepts":18751},[],[],{"space":18753,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":18755,"publishedVersion":62,"revision":44,"locale":29},{"sys":18754},{"type":12,"linkType":13,"id":14},{"sys":18756},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":18758},{"url":416,"details":18759,"fileName":422,"contentType":423},{"size":418,"image":18760},{"width":420,"height":421},{"sys":18762,"fields":18765},{"id":18763,"createdAt":18764},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":18766,"slug":18767,"articleIntro":18766,"category":18768},"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",[18769],{"metadata":18770,"sys":18773,"fields":18780},{"tags":18771,"concepts":18772},[],[],{"space":18774,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":18776,"publishedVersion":372,"revision":62,"contentType":18778,"locale":29},{"sys":18775},{"type":12,"linkType":13,"id":14},{"sys":18777},{"id":21,"type":12,"linkType":22},{"sys":18779},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":18781,"metaTitle":382,"metaDescription":383,"mainTitle":18782,"subtitle":401,"heroImage":18797,"ctaButton":424,"ctaLink":425},[381],{"data":18783,"content":18784,"nodeType":74},{},[18785,18791],{"data":18786,"content":18787,"nodeType":78},{},[18788],{"data":18789,"marks":18790,"value":393,"nodeType":82},{},[],{"data":18792,"content":18793,"nodeType":87},{},[18794],{"data":18795,"marks":18796,"value":400,"nodeType":82},{},[],{"metadata":18798,"sys":18801,"fields":18806},{"tags":18799,"concepts":18800},[],[],{"space":18802,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":18804,"publishedVersion":62,"revision":44,"locale":29},{"sys":18803},{"type":12,"linkType":13,"id":14},{"sys":18805},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":18807},{"url":416,"details":18808,"fileName":422,"contentType":423},{"size":418,"image":18809},{"width":420,"height":421},{"sys":18811,"fields":18814},{"id":18812,"createdAt":18813},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":18815,"slug":18816,"articleIntro":18815,"category":18817},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[18818],{"metadata":18819,"sys":18822,"fields":18829},{"tags":18820,"concepts":18821},[],[],{"space":18823,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":18825,"publishedVersion":372,"revision":62,"contentType":18827,"locale":29},{"sys":18824},{"type":12,"linkType":13,"id":14},{"sys":18826},{"id":21,"type":12,"linkType":22},{"sys":18828},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":18830,"metaTitle":382,"metaDescription":383,"mainTitle":18831,"subtitle":401,"heroImage":18846,"ctaButton":424,"ctaLink":425},[381],{"data":18832,"content":18833,"nodeType":74},{},[18834,18840],{"data":18835,"content":18836,"nodeType":78},{},[18837],{"data":18838,"marks":18839,"value":393,"nodeType":82},{},[],{"data":18841,"content":18842,"nodeType":87},{},[18843],{"data":18844,"marks":18845,"value":400,"nodeType":82},{},[],{"metadata":18847,"sys":18850,"fields":18855},{"tags":18848,"concepts":18849},[],[],{"space":18851,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":18853,"publishedVersion":62,"revision":44,"locale":29},{"sys":18852},{"type":12,"linkType":13,"id":14},{"sys":18854},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":18856},{"url":416,"details":18857,"fileName":422,"contentType":423},{"size":418,"image":18858},{"width":420,"height":421},{"sys":18860,"fields":18863},{"id":18861,"createdAt":18862},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":18864,"slug":18865,"articleIntro":18866,"category":18867},"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",[18868],{"metadata":18869,"sys":18872,"fields":18879},{"tags":18870,"concepts":18871},[],[],{"space":18873,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":18875,"publishedVersion":372,"revision":62,"contentType":18877,"locale":29},{"sys":18874},{"type":12,"linkType":13,"id":14},{"sys":18876},{"id":21,"type":12,"linkType":22},{"sys":18878},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":18880,"metaTitle":382,"metaDescription":383,"mainTitle":18881,"subtitle":401,"heroImage":18896,"ctaButton":424,"ctaLink":425},[381],{"data":18882,"content":18883,"nodeType":74},{},[18884,18890],{"data":18885,"content":18886,"nodeType":78},{},[18887],{"data":18888,"marks":18889,"value":393,"nodeType":82},{},[],{"data":18891,"content":18892,"nodeType":87},{},[18893],{"data":18894,"marks":18895,"value":400,"nodeType":82},{},[],{"metadata":18897,"sys":18900,"fields":18905},{"tags":18898,"concepts":18899},[],[],{"space":18901,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":18903,"publishedVersion":62,"revision":44,"locale":29},{"sys":18902},{"type":12,"linkType":13,"id":14},{"sys":18904},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":18906},{"url":416,"details":18907,"fileName":422,"contentType":423},{"size":418,"image":18908},{"width":420,"height":421},{"sys":18910,"fields":18913},{"id":18911,"createdAt":18912},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":18914,"slug":18915,"articleIntro":18914,"category":18916},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[18917],{"metadata":18918,"sys":18921,"fields":18928},{"tags":18919,"concepts":18920},[],[],{"space":18922,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":18924,"publishedVersion":372,"revision":62,"contentType":18926,"locale":29},{"sys":18923},{"type":12,"linkType":13,"id":14},{"sys":18925},{"id":21,"type":12,"linkType":22},{"sys":18927},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":18929,"metaTitle":382,"metaDescription":383,"mainTitle":18930,"subtitle":401,"heroImage":18945,"ctaButton":424,"ctaLink":425},[381],{"data":18931,"content":18932,"nodeType":74},{},[18933,18939],{"data":18934,"content":18935,"nodeType":78},{},[18936],{"data":18937,"marks":18938,"value":393,"nodeType":82},{},[],{"data":18940,"content":18941,"nodeType":87},{},[18942],{"data":18943,"marks":18944,"value":400,"nodeType":82},{},[],{"metadata":18946,"sys":18949,"fields":18954},{"tags":18947,"concepts":18948},[],[],{"space":18950,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":18952,"publishedVersion":62,"revision":44,"locale":29},{"sys":18951},{"type":12,"linkType":13,"id":14},{"sys":18953},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":18955},{"url":416,"details":18956,"fileName":422,"contentType":423},{"size":418,"image":18957},{"width":420,"height":421},{"sys":18959,"fields":18962},{"id":18960,"createdAt":18961},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":18963,"slug":18964,"articleIntro":18963,"category":18965},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[18966],{"metadata":18967,"sys":18970,"fields":18977},{"tags":18968,"concepts":18969},[],[],{"space":18971,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":18973,"publishedVersion":372,"revision":62,"contentType":18975,"locale":29},{"sys":18972},{"type":12,"linkType":13,"id":14},{"sys":18974},{"id":21,"type":12,"linkType":22},{"sys":18976},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":18978,"metaTitle":382,"metaDescription":383,"mainTitle":18979,"subtitle":401,"heroImage":18994,"ctaButton":424,"ctaLink":425},[381],{"data":18980,"content":18981,"nodeType":74},{},[18982,18988],{"data":18983,"content":18984,"nodeType":78},{},[18985],{"data":18986,"marks":18987,"value":393,"nodeType":82},{},[],{"data":18989,"content":18990,"nodeType":87},{},[18991],{"data":18992,"marks":18993,"value":400,"nodeType":82},{},[],{"metadata":18995,"sys":18998,"fields":19003},{"tags":18996,"concepts":18997},[],[],{"space":18999,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":19001,"publishedVersion":62,"revision":44,"locale":29},{"sys":19000},{"type":12,"linkType":13,"id":14},{"sys":19002},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":19004},{"url":416,"details":19005,"fileName":422,"contentType":423},{"size":418,"image":19006},{"width":420,"height":421},{"sys":19008,"fields":19011},{"id":19009,"createdAt":19010},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":19012,"slug":19013,"articleIntro":19012,"category":19014},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[19015],{"metadata":19016,"sys":19019,"fields":19026},{"tags":19017,"concepts":19018},[],[],{"space":19020,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":19022,"publishedVersion":372,"revision":62,"contentType":19024,"locale":29},{"sys":19021},{"type":12,"linkType":13,"id":14},{"sys":19023},{"id":21,"type":12,"linkType":22},{"sys":19025},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":19027,"metaTitle":382,"metaDescription":383,"mainTitle":19028,"subtitle":401,"heroImage":19043,"ctaButton":424,"ctaLink":425},[381],{"data":19029,"content":19030,"nodeType":74},{},[19031,19037],{"data":19032,"content":19033,"nodeType":78},{},[19034],{"data":19035,"marks":19036,"value":393,"nodeType":82},{},[],{"data":19038,"content":19039,"nodeType":87},{},[19040],{"data":19041,"marks":19042,"value":400,"nodeType":82},{},[],{"metadata":19044,"sys":19047,"fields":19052},{"tags":19045,"concepts":19046},[],[],{"space":19048,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":19050,"publishedVersion":62,"revision":44,"locale":29},{"sys":19049},{"type":12,"linkType":13,"id":14},{"sys":19051},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":19053},{"url":416,"details":19054,"fileName":422,"contentType":423},{"size":418,"image":19055},{"width":420,"height":421},{"sys":19057,"fields":19060},{"id":19058,"createdAt":19059},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":19061,"slug":19062,"articleIntro":19061,"category":19063},"Compte 326 - Emballages","compte-326-emballages",[19064],{"metadata":19065,"sys":19068,"fields":19075},{"tags":19066,"concepts":19067},[],[],{"space":19069,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":19071,"publishedVersion":372,"revision":62,"contentType":19073,"locale":29},{"sys":19070},{"type":12,"linkType":13,"id":14},{"sys":19072},{"id":21,"type":12,"linkType":22},{"sys":19074},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":19076,"metaTitle":382,"metaDescription":383,"mainTitle":19077,"subtitle":401,"heroImage":19092,"ctaButton":424,"ctaLink":425},[381],{"data":19078,"content":19079,"nodeType":74},{},[19080,19086],{"data":19081,"content":19082,"nodeType":78},{},[19083],{"data":19084,"marks":19085,"value":393,"nodeType":82},{},[],{"data":19087,"content":19088,"nodeType":87},{},[19089],{"data":19090,"marks":19091,"value":400,"nodeType":82},{},[],{"metadata":19093,"sys":19096,"fields":19101},{"tags":19094,"concepts":19095},[],[],{"space":19097,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":19099,"publishedVersion":62,"revision":44,"locale":29},{"sys":19098},{"type":12,"linkType":13,"id":14},{"sys":19100},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":19102},{"url":416,"details":19103,"fileName":422,"contentType":423},{"size":418,"image":19104},{"width":420,"height":421},{"sys":19106,"fields":19109},{"id":19107,"createdAt":19108},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":19110,"slug":19111,"articleIntro":19110,"category":19112},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[19113],{"metadata":19114,"sys":19117,"fields":19124},{"tags":19115,"concepts":19116},[],[],{"space":19118,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":19120,"publishedVersion":372,"revision":62,"contentType":19122,"locale":29},{"sys":19119},{"type":12,"linkType":13,"id":14},{"sys":19121},{"id":21,"type":12,"linkType":22},{"sys":19123},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":19125,"metaTitle":382,"metaDescription":383,"mainTitle":19126,"subtitle":401,"heroImage":19141,"ctaButton":424,"ctaLink":425},[381],{"data":19127,"content":19128,"nodeType":74},{},[19129,19135],{"data":19130,"content":19131,"nodeType":78},{},[19132],{"data":19133,"marks":19134,"value":393,"nodeType":82},{},[],{"data":19136,"content":19137,"nodeType":87},{},[19138],{"data":19139,"marks":19140,"value":400,"nodeType":82},{},[],{"metadata":19142,"sys":19145,"fields":19150},{"tags":19143,"concepts":19144},[],[],{"space":19146,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":19148,"publishedVersion":62,"revision":44,"locale":29},{"sys":19147},{"type":12,"linkType":13,"id":14},{"sys":19149},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":19151},{"url":416,"details":19152,"fileName":422,"contentType":423},{"size":418,"image":19153},{"width":420,"height":421},{"sys":19155,"fields":19158},{"id":19156,"createdAt":19157},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":19159,"slug":19160,"articleIntro":-1,"category":19161},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[19162],{"metadata":19163,"sys":19166,"fields":19173},{"tags":19164,"concepts":19165},[],[],{"space":19167,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":19169,"publishedVersion":372,"revision":62,"contentType":19171,"locale":29},{"sys":19168},{"type":12,"linkType":13,"id":14},{"sys":19170},{"id":21,"type":12,"linkType":22},{"sys":19172},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":19174,"metaTitle":382,"metaDescription":383,"mainTitle":19175,"subtitle":401,"heroImage":19190,"ctaButton":424,"ctaLink":425},[381],{"data":19176,"content":19177,"nodeType":74},{},[19178,19184],{"data":19179,"content":19180,"nodeType":78},{},[19181],{"data":19182,"marks":19183,"value":393,"nodeType":82},{},[],{"data":19185,"content":19186,"nodeType":87},{},[19187],{"data":19188,"marks":19189,"value":400,"nodeType":82},{},[],{"metadata":19191,"sys":19194,"fields":19199},{"tags":19192,"concepts":19193},[],[],{"space":19195,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":19197,"publishedVersion":62,"revision":44,"locale":29},{"sys":19196},{"type":12,"linkType":13,"id":14},{"sys":19198},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":19200},{"url":416,"details":19201,"fileName":422,"contentType":423},{"size":418,"image":19202},{"width":420,"height":421},{"sys":19204,"fields":19207},{"id":19205,"createdAt":19206},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":19208,"slug":19209,"articleIntro":19208,"category":19210},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[19211],{"metadata":19212,"sys":19215,"fields":19222},{"tags":19213,"concepts":19214},[],[],{"space":19216,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":19218,"publishedVersion":372,"revision":62,"contentType":19220,"locale":29},{"sys":19217},{"type":12,"linkType":13,"id":14},{"sys":19219},{"id":21,"type":12,"linkType":22},{"sys":19221},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":19223,"metaTitle":382,"metaDescription":383,"mainTitle":19224,"subtitle":401,"heroImage":19239,"ctaButton":424,"ctaLink":425},[381],{"data":19225,"content":19226,"nodeType":74},{},[19227,19233],{"data":19228,"content":19229,"nodeType":78},{},[19230],{"data":19231,"marks":19232,"value":393,"nodeType":82},{},[],{"data":19234,"content":19235,"nodeType":87},{},[19236],{"data":19237,"marks":19238,"value":400,"nodeType":82},{},[],{"metadata":19240,"sys":19243,"fields":19248},{"tags":19241,"concepts":19242},[],[],{"space":19244,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":19246,"publishedVersion":62,"revision":44,"locale":29},{"sys":19245},{"type":12,"linkType":13,"id":14},{"sys":19247},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":19249},{"url":416,"details":19250,"fileName":422,"contentType":423},{"size":418,"image":19251},{"width":420,"height":421},{"sys":19253,"fields":19255},{"id":19254,"createdAt":9108},"4kVdSdLvBSCpwNNFzLzom2",{"title":19256,"slug":19257,"articleIntro":19256,"category":19258},"335 - Travaux en cours","compte-335-travaux-en-cours",[19259],{"metadata":19260,"sys":19263,"fields":19270},{"tags":19261,"concepts":19262},[],[],{"space":19264,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":19266,"publishedVersion":372,"revision":62,"contentType":19268,"locale":29},{"sys":19265},{"type":12,"linkType":13,"id":14},{"sys":19267},{"id":21,"type":12,"linkType":22},{"sys":19269},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":19271,"metaTitle":382,"metaDescription":383,"mainTitle":19272,"subtitle":401,"heroImage":19287,"ctaButton":424,"ctaLink":425},[381],{"data":19273,"content":19274,"nodeType":74},{},[19275,19281],{"data":19276,"content":19277,"nodeType":78},{},[19278],{"data":19279,"marks":19280,"value":393,"nodeType":82},{},[],{"data":19282,"content":19283,"nodeType":87},{},[19284],{"data":19285,"marks":19286,"value":400,"nodeType":82},{},[],{"metadata":19288,"sys":19291,"fields":19296},{"tags":19289,"concepts":19290},[],[],{"space":19292,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":19294,"publishedVersion":62,"revision":44,"locale":29},{"sys":19293},{"type":12,"linkType":13,"id":14},{"sys":19295},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":19297},{"url":416,"details":19298,"fileName":422,"contentType":423},{"size":418,"image":19299},{"width":420,"height":421},{"sys":19301,"fields":19304},{"id":19302,"createdAt":19303},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":19305,"slug":19306,"articleIntro":19305,"category":19307},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[19308],{"metadata":19309,"sys":19312,"fields":19319},{"tags":19310,"concepts":19311},[],[],{"space":19313,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":19315,"publishedVersion":372,"revision":62,"contentType":19317,"locale":29},{"sys":19314},{"type":12,"linkType":13,"id":14},{"sys":19316},{"id":21,"type":12,"linkType":22},{"sys":19318},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":19320,"metaTitle":382,"metaDescription":383,"mainTitle":19321,"subtitle":401,"heroImage":19336,"ctaButton":424,"ctaLink":425},[381],{"data":19322,"content":19323,"nodeType":74},{},[19324,19330],{"data":19325,"content":19326,"nodeType":78},{},[19327],{"data":19328,"marks":19329,"value":393,"nodeType":82},{},[],{"data":19331,"content":19332,"nodeType":87},{},[19333],{"data":19334,"marks":19335,"value":400,"nodeType":82},{},[],{"metadata":19337,"sys":19340,"fields":19345},{"tags":19338,"concepts":19339},[],[],{"space":19341,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":19343,"publishedVersion":62,"revision":44,"locale":29},{"sys":19342},{"type":12,"linkType":13,"id":14},{"sys":19344},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":19346},{"url":416,"details":19347,"fileName":422,"contentType":423},{"size":418,"image":19348},{"width":420,"height":421},{"sys":19350,"fields":19353},{"id":19351,"createdAt":19352},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":19354,"slug":19355,"articleIntro":19356,"category":19357},"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.",[19358],{"metadata":19359,"sys":19362,"fields":19369},{"tags":19360,"concepts":19361},[],[],{"space":19363,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":19365,"publishedVersion":372,"revision":62,"contentType":19367,"locale":29},{"sys":19364},{"type":12,"linkType":13,"id":14},{"sys":19366},{"id":21,"type":12,"linkType":22},{"sys":19368},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":19370,"metaTitle":382,"metaDescription":383,"mainTitle":19371,"subtitle":401,"heroImage":19386,"ctaButton":424,"ctaLink":425},[381],{"data":19372,"content":19373,"nodeType":74},{},[19374,19380],{"data":19375,"content":19376,"nodeType":78},{},[19377],{"data":19378,"marks":19379,"value":393,"nodeType":82},{},[],{"data":19381,"content":19382,"nodeType":87},{},[19383],{"data":19384,"marks":19385,"value":400,"nodeType":82},{},[],{"metadata":19387,"sys":19390,"fields":19395},{"tags":19388,"concepts":19389},[],[],{"space":19391,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":19393,"publishedVersion":62,"revision":44,"locale":29},{"sys":19392},{"type":12,"linkType":13,"id":14},{"sys":19394},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":19396},{"url":416,"details":19397,"fileName":422,"contentType":423},{"size":418,"image":19398},{"width":420,"height":421},{"sys":19400,"fields":19403},{"id":19401,"createdAt":19402},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":19404,"slug":19405,"articleIntro":19404,"category":19406},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[19407],{"metadata":19408,"sys":19411,"fields":19418},{"tags":19409,"concepts":19410},[],[],{"space":19412,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":19414,"publishedVersion":372,"revision":62,"contentType":19416,"locale":29},{"sys":19413},{"type":12,"linkType":13,"id":14},{"sys":19415},{"id":21,"type":12,"linkType":22},{"sys":19417},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":19419,"metaTitle":382,"metaDescription":383,"mainTitle":19420,"subtitle":401,"heroImage":19435,"ctaButton":424,"ctaLink":425},[381],{"data":19421,"content":19422,"nodeType":74},{},[19423,19429],{"data":19424,"content":19425,"nodeType":78},{},[19426],{"data":19427,"marks":19428,"value":393,"nodeType":82},{},[],{"data":19430,"content":19431,"nodeType":87},{},[19432],{"data":19433,"marks":19434,"value":400,"nodeType":82},{},[],{"metadata":19436,"sys":19439,"fields":19444},{"tags":19437,"concepts":19438},[],[],{"space":19440,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":19442,"publishedVersion":62,"revision":44,"locale":29},{"sys":19441},{"type":12,"linkType":13,"id":14},{"sys":19443},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":19445},{"url":416,"details":19446,"fileName":422,"contentType":423},{"size":418,"image":19447},{"width":420,"height":421},{"sys":19449,"fields":19452},{"id":19450,"createdAt":19451},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":19453,"slug":19454,"articleIntro":-1,"category":19455},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[19456],{"metadata":19457,"sys":19460,"fields":19467},{"tags":19458,"concepts":19459},[],[],{"space":19461,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":19463,"publishedVersion":372,"revision":62,"contentType":19465,"locale":29},{"sys":19462},{"type":12,"linkType":13,"id":14},{"sys":19464},{"id":21,"type":12,"linkType":22},{"sys":19466},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":19468,"metaTitle":382,"metaDescription":383,"mainTitle":19469,"subtitle":401,"heroImage":19484,"ctaButton":424,"ctaLink":425},[381],{"data":19470,"content":19471,"nodeType":74},{},[19472,19478],{"data":19473,"content":19474,"nodeType":78},{},[19475],{"data":19476,"marks":19477,"value":393,"nodeType":82},{},[],{"data":19479,"content":19480,"nodeType":87},{},[19481],{"data":19482,"marks":19483,"value":400,"nodeType":82},{},[],{"metadata":19485,"sys":19488,"fields":19493},{"tags":19486,"concepts":19487},[],[],{"space":19489,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":19491,"publishedVersion":62,"revision":44,"locale":29},{"sys":19490},{"type":12,"linkType":13,"id":14},{"sys":19492},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":19494},{"url":416,"details":19495,"fileName":422,"contentType":423},{"size":418,"image":19496},{"width":420,"height":421},{"sys":19498,"fields":19501},{"id":19499,"createdAt":19500},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":19502,"slug":19503,"articleIntro":19502,"category":19504},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[19505],{"metadata":19506,"sys":19509,"fields":19516},{"tags":19507,"concepts":19508},[],[],{"space":19510,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":19512,"publishedVersion":372,"revision":62,"contentType":19514,"locale":29},{"sys":19511},{"type":12,"linkType":13,"id":14},{"sys":19513},{"id":21,"type":12,"linkType":22},{"sys":19515},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":19517,"metaTitle":382,"metaDescription":383,"mainTitle":19518,"subtitle":401,"heroImage":19533,"ctaButton":424,"ctaLink":425},[381],{"data":19519,"content":19520,"nodeType":74},{},[19521,19527],{"data":19522,"content":19523,"nodeType":78},{},[19524],{"data":19525,"marks":19526,"value":393,"nodeType":82},{},[],{"data":19528,"content":19529,"nodeType":87},{},[19530],{"data":19531,"marks":19532,"value":400,"nodeType":82},{},[],{"metadata":19534,"sys":19537,"fields":19542},{"tags":19535,"concepts":19536},[],[],{"space":19538,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":19540,"publishedVersion":62,"revision":44,"locale":29},{"sys":19539},{"type":12,"linkType":13,"id":14},{"sys":19541},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":19543},{"url":416,"details":19544,"fileName":422,"contentType":423},{"size":418,"image":19545},{"width":420,"height":421},{"sys":19547,"fields":19550},{"id":19548,"createdAt":19549},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":19551,"slug":19552,"articleIntro":-1,"category":19553},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[19554],{"metadata":19555,"sys":19558,"fields":19565},{"tags":19556,"concepts":19557},[],[],{"space":19559,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":19561,"publishedVersion":372,"revision":62,"contentType":19563,"locale":29},{"sys":19560},{"type":12,"linkType":13,"id":14},{"sys":19562},{"id":21,"type":12,"linkType":22},{"sys":19564},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":19566,"metaTitle":382,"metaDescription":383,"mainTitle":19567,"subtitle":401,"heroImage":19582,"ctaButton":424,"ctaLink":425},[381],{"data":19568,"content":19569,"nodeType":74},{},[19570,19576],{"data":19571,"content":19572,"nodeType":78},{},[19573],{"data":19574,"marks":19575,"value":393,"nodeType":82},{},[],{"data":19577,"content":19578,"nodeType":87},{},[19579],{"data":19580,"marks":19581,"value":400,"nodeType":82},{},[],{"metadata":19583,"sys":19586,"fields":19591},{"tags":19584,"concepts":19585},[],[],{"space":19587,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":19589,"publishedVersion":62,"revision":44,"locale":29},{"sys":19588},{"type":12,"linkType":13,"id":14},{"sys":19590},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":19592},{"url":416,"details":19593,"fileName":422,"contentType":423},{"size":418,"image":19594},{"width":420,"height":421},{"sys":19596,"fields":19599},{"id":19597,"createdAt":19598},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":19600,"slug":19601,"articleIntro":19600,"category":19602},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[19603],{"metadata":19604,"sys":19607,"fields":19614},{"tags":19605,"concepts":19606},[],[],{"space":19608,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":19610,"publishedVersion":372,"revision":62,"contentType":19612,"locale":29},{"sys":19609},{"type":12,"linkType":13,"id":14},{"sys":19611},{"id":21,"type":12,"linkType":22},{"sys":19613},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":19615,"metaTitle":382,"metaDescription":383,"mainTitle":19616,"subtitle":401,"heroImage":19631,"ctaButton":424,"ctaLink":425},[381],{"data":19617,"content":19618,"nodeType":74},{},[19619,19625],{"data":19620,"content":19621,"nodeType":78},{},[19622],{"data":19623,"marks":19624,"value":393,"nodeType":82},{},[],{"data":19626,"content":19627,"nodeType":87},{},[19628],{"data":19629,"marks":19630,"value":400,"nodeType":82},{},[],{"metadata":19632,"sys":19635,"fields":19640},{"tags":19633,"concepts":19634},[],[],{"space":19636,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":19638,"publishedVersion":62,"revision":44,"locale":29},{"sys":19637},{"type":12,"linkType":13,"id":14},{"sys":19639},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":19641},{"url":416,"details":19642,"fileName":422,"contentType":423},{"size":418,"image":19643},{"width":420,"height":421},{"sys":19645,"fields":19648},{"id":19646,"createdAt":19647},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":19649,"slug":19650,"articleIntro":19649,"category":19651},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[19652],{"metadata":19653,"sys":19656,"fields":19663},{"tags":19654,"concepts":19655},[],[],{"space":19657,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":19659,"publishedVersion":372,"revision":62,"contentType":19661,"locale":29},{"sys":19658},{"type":12,"linkType":13,"id":14},{"sys":19660},{"id":21,"type":12,"linkType":22},{"sys":19662},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":19664,"metaTitle":382,"metaDescription":383,"mainTitle":19665,"subtitle":401,"heroImage":19680,"ctaButton":424,"ctaLink":425},[381],{"data":19666,"content":19667,"nodeType":74},{},[19668,19674],{"data":19669,"content":19670,"nodeType":78},{},[19671],{"data":19672,"marks":19673,"value":393,"nodeType":82},{},[],{"data":19675,"content":19676,"nodeType":87},{},[19677],{"data":19678,"marks":19679,"value":400,"nodeType":82},{},[],{"metadata":19681,"sys":19684,"fields":19689},{"tags":19682,"concepts":19683},[],[],{"space":19685,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":19687,"publishedVersion":62,"revision":44,"locale":29},{"sys":19686},{"type":12,"linkType":13,"id":14},{"sys":19688},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":19690},{"url":416,"details":19691,"fileName":422,"contentType":423},{"size":418,"image":19692},{"width":420,"height":421},{"sys":19694,"fields":19697},{"id":19695,"createdAt":19696},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":19698,"slug":19699,"articleIntro":19698,"category":19700},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[19701],{"metadata":19702,"sys":19705,"fields":19712},{"tags":19703,"concepts":19704},[],[],{"space":19706,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":19708,"publishedVersion":372,"revision":62,"contentType":19710,"locale":29},{"sys":19707},{"type":12,"linkType":13,"id":14},{"sys":19709},{"id":21,"type":12,"linkType":22},{"sys":19711},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":19713,"metaTitle":382,"metaDescription":383,"mainTitle":19714,"subtitle":401,"heroImage":19729,"ctaButton":424,"ctaLink":425},[381],{"data":19715,"content":19716,"nodeType":74},{},[19717,19723],{"data":19718,"content":19719,"nodeType":78},{},[19720],{"data":19721,"marks":19722,"value":393,"nodeType":82},{},[],{"data":19724,"content":19725,"nodeType":87},{},[19726],{"data":19727,"marks":19728,"value":400,"nodeType":82},{},[],{"metadata":19730,"sys":19733,"fields":19738},{"tags":19731,"concepts":19732},[],[],{"space":19734,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":19736,"publishedVersion":62,"revision":44,"locale":29},{"sys":19735},{"type":12,"linkType":13,"id":14},{"sys":19737},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":19739},{"url":416,"details":19740,"fileName":422,"contentType":423},{"size":418,"image":19741},{"width":420,"height":421},{"sys":19743,"fields":19746},{"id":19744,"createdAt":19745},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":19747,"slug":19748,"articleIntro":19747,"category":19749},"6331 - Versement de transport","compte-6331-versement-de-transport",[19750],{"metadata":19751,"sys":19754,"fields":19761},{"tags":19752,"concepts":19753},[],[],{"space":19755,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":19757,"publishedVersion":372,"revision":62,"contentType":19759,"locale":29},{"sys":19756},{"type":12,"linkType":13,"id":14},{"sys":19758},{"id":21,"type":12,"linkType":22},{"sys":19760},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":19762,"metaTitle":382,"metaDescription":383,"mainTitle":19763,"subtitle":401,"heroImage":19778,"ctaButton":424,"ctaLink":425},[381],{"data":19764,"content":19765,"nodeType":74},{},[19766,19772],{"data":19767,"content":19768,"nodeType":78},{},[19769],{"data":19770,"marks":19771,"value":393,"nodeType":82},{},[],{"data":19773,"content":19774,"nodeType":87},{},[19775],{"data":19776,"marks":19777,"value":400,"nodeType":82},{},[],{"metadata":19779,"sys":19782,"fields":19787},{"tags":19780,"concepts":19781},[],[],{"space":19783,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":19785,"publishedVersion":62,"revision":44,"locale":29},{"sys":19784},{"type":12,"linkType":13,"id":14},{"sys":19786},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":19788},{"url":416,"details":19789,"fileName":422,"contentType":423},{"size":418,"image":19790},{"width":420,"height":421},{"sys":19792,"fields":19795},{"id":19793,"createdAt":19794},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":19796,"slug":19797,"articleIntro":19796,"category":19798},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[19799],{"metadata":19800,"sys":19803,"fields":19810},{"tags":19801,"concepts":19802},[],[],{"space":19804,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":19806,"publishedVersion":372,"revision":62,"contentType":19808,"locale":29},{"sys":19805},{"type":12,"linkType":13,"id":14},{"sys":19807},{"id":21,"type":12,"linkType":22},{"sys":19809},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":19811,"metaTitle":382,"metaDescription":383,"mainTitle":19812,"subtitle":401,"heroImage":19827,"ctaButton":424,"ctaLink":425},[381],{"data":19813,"content":19814,"nodeType":74},{},[19815,19821],{"data":19816,"content":19817,"nodeType":78},{},[19818],{"data":19819,"marks":19820,"value":393,"nodeType":82},{},[],{"data":19822,"content":19823,"nodeType":87},{},[19824],{"data":19825,"marks":19826,"value":400,"nodeType":82},{},[],{"metadata":19828,"sys":19831,"fields":19836},{"tags":19829,"concepts":19830},[],[],{"space":19832,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":19834,"publishedVersion":62,"revision":44,"locale":29},{"sys":19833},{"type":12,"linkType":13,"id":14},{"sys":19835},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":19837},{"url":416,"details":19838,"fileName":422,"contentType":423},{"size":418,"image":19839},{"width":420,"height":421},{"sys":19841,"fields":19844},{"id":19842,"createdAt":19843},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":19845,"slug":19846,"articleIntro":19845,"category":19847},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[19848],{"metadata":19849,"sys":19852,"fields":19859},{"tags":19850,"concepts":19851},[],[],{"space":19853,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":19855,"publishedVersion":372,"revision":62,"contentType":19857,"locale":29},{"sys":19854},{"type":12,"linkType":13,"id":14},{"sys":19856},{"id":21,"type":12,"linkType":22},{"sys":19858},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":19860,"metaTitle":382,"metaDescription":383,"mainTitle":19861,"subtitle":401,"heroImage":19876,"ctaButton":424,"ctaLink":425},[381],{"data":19862,"content":19863,"nodeType":74},{},[19864,19870],{"data":19865,"content":19866,"nodeType":78},{},[19867],{"data":19868,"marks":19869,"value":393,"nodeType":82},{},[],{"data":19871,"content":19872,"nodeType":87},{},[19873],{"data":19874,"marks":19875,"value":400,"nodeType":82},{},[],{"metadata":19877,"sys":19880,"fields":19885},{"tags":19878,"concepts":19879},[],[],{"space":19881,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":19883,"publishedVersion":62,"revision":44,"locale":29},{"sys":19882},{"type":12,"linkType":13,"id":14},{"sys":19884},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":19886},{"url":416,"details":19887,"fileName":422,"contentType":423},{"size":418,"image":19888},{"width":420,"height":421},{"sys":19890,"fields":19892},{"id":19891,"createdAt":7491},"6Cyiu2vRN9DinrNv9tFLZe",{"title":19893,"slug":19894,"articleIntro":19893,"category":19895},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[19896],{"metadata":19897,"sys":19900,"fields":19907},{"tags":19898,"concepts":19899},[],[],{"space":19901,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":19903,"publishedVersion":372,"revision":62,"contentType":19905,"locale":29},{"sys":19902},{"type":12,"linkType":13,"id":14},{"sys":19904},{"id":21,"type":12,"linkType":22},{"sys":19906},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":19908,"metaTitle":382,"metaDescription":383,"mainTitle":19909,"subtitle":401,"heroImage":19924,"ctaButton":424,"ctaLink":425},[381],{"data":19910,"content":19911,"nodeType":74},{},[19912,19918],{"data":19913,"content":19914,"nodeType":78},{},[19915],{"data":19916,"marks":19917,"value":393,"nodeType":82},{},[],{"data":19919,"content":19920,"nodeType":87},{},[19921],{"data":19922,"marks":19923,"value":400,"nodeType":82},{},[],{"metadata":19925,"sys":19928,"fields":19933},{"tags":19926,"concepts":19927},[],[],{"space":19929,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":19931,"publishedVersion":62,"revision":44,"locale":29},{"sys":19930},{"type":12,"linkType":13,"id":14},{"sys":19932},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":19934},{"url":416,"details":19935,"fileName":422,"contentType":423},{"size":418,"image":19936},{"width":420,"height":421},{"sys":19938,"fields":19941},{"id":19939,"createdAt":19940},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":19942,"slug":19943,"articleIntro":-1,"category":19944},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[19945],{"metadata":19946,"sys":19949,"fields":19956},{"tags":19947,"concepts":19948},[],[],{"space":19950,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":19952,"publishedVersion":372,"revision":62,"contentType":19954,"locale":29},{"sys":19951},{"type":12,"linkType":13,"id":14},{"sys":19953},{"id":21,"type":12,"linkType":22},{"sys":19955},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":19957,"metaTitle":382,"metaDescription":383,"mainTitle":19958,"subtitle":401,"heroImage":19973,"ctaButton":424,"ctaLink":425},[381],{"data":19959,"content":19960,"nodeType":74},{},[19961,19967],{"data":19962,"content":19963,"nodeType":78},{},[19964],{"data":19965,"marks":19966,"value":393,"nodeType":82},{},[],{"data":19968,"content":19969,"nodeType":87},{},[19970],{"data":19971,"marks":19972,"value":400,"nodeType":82},{},[],{"metadata":19974,"sys":19977,"fields":19982},{"tags":19975,"concepts":19976},[],[],{"space":19978,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":19980,"publishedVersion":62,"revision":44,"locale":29},{"sys":19979},{"type":12,"linkType":13,"id":14},{"sys":19981},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":19983},{"url":416,"details":19984,"fileName":422,"contentType":423},{"size":418,"image":19985},{"width":420,"height":421},{"sys":19987,"fields":19990},{"id":19988,"createdAt":19989},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":19991,"slug":19992,"articleIntro":19991,"category":19993},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[19994],{"metadata":19995,"sys":19998,"fields":20005},{"tags":19996,"concepts":19997},[],[],{"space":19999,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":20001,"publishedVersion":372,"revision":62,"contentType":20003,"locale":29},{"sys":20000},{"type":12,"linkType":13,"id":14},{"sys":20002},{"id":21,"type":12,"linkType":22},{"sys":20004},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":20006,"metaTitle":382,"metaDescription":383,"mainTitle":20007,"subtitle":401,"heroImage":20022,"ctaButton":424,"ctaLink":425},[381],{"data":20008,"content":20009,"nodeType":74},{},[20010,20016],{"data":20011,"content":20012,"nodeType":78},{},[20013],{"data":20014,"marks":20015,"value":393,"nodeType":82},{},[],{"data":20017,"content":20018,"nodeType":87},{},[20019],{"data":20020,"marks":20021,"value":400,"nodeType":82},{},[],{"metadata":20023,"sys":20026,"fields":20031},{"tags":20024,"concepts":20025},[],[],{"space":20027,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":20029,"publishedVersion":62,"revision":44,"locale":29},{"sys":20028},{"type":12,"linkType":13,"id":14},{"sys":20030},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":20032},{"url":416,"details":20033,"fileName":422,"contentType":423},{"size":418,"image":20034},{"width":420,"height":421},{"sys":20036,"fields":20039},{"id":20037,"createdAt":20038},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":20040,"slug":20041,"articleIntro":20040,"category":20042},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[20043],{"metadata":20044,"sys":20047,"fields":20054},{"tags":20045,"concepts":20046},[],[],{"space":20048,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":20050,"publishedVersion":372,"revision":62,"contentType":20052,"locale":29},{"sys":20049},{"type":12,"linkType":13,"id":14},{"sys":20051},{"id":21,"type":12,"linkType":22},{"sys":20053},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":20055,"metaTitle":382,"metaDescription":383,"mainTitle":20056,"subtitle":401,"heroImage":20071,"ctaButton":424,"ctaLink":425},[381],{"data":20057,"content":20058,"nodeType":74},{},[20059,20065],{"data":20060,"content":20061,"nodeType":78},{},[20062],{"data":20063,"marks":20064,"value":393,"nodeType":82},{},[],{"data":20066,"content":20067,"nodeType":87},{},[20068],{"data":20069,"marks":20070,"value":400,"nodeType":82},{},[],{"metadata":20072,"sys":20075,"fields":20080},{"tags":20073,"concepts":20074},[],[],{"space":20076,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":20078,"publishedVersion":62,"revision":44,"locale":29},{"sys":20077},{"type":12,"linkType":13,"id":14},{"sys":20079},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":20081},{"url":416,"details":20082,"fileName":422,"contentType":423},{"size":418,"image":20083},{"width":420,"height":421},{"sys":20085,"fields":20088},{"id":20086,"createdAt":20087},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":20089,"slug":20090,"articleIntro":-1,"category":20091},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[20092],{"metadata":20093,"sys":20096,"fields":20103},{"tags":20094,"concepts":20095},[],[],{"space":20097,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":20099,"publishedVersion":372,"revision":62,"contentType":20101,"locale":29},{"sys":20098},{"type":12,"linkType":13,"id":14},{"sys":20100},{"id":21,"type":12,"linkType":22},{"sys":20102},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":20104,"metaTitle":382,"metaDescription":383,"mainTitle":20105,"subtitle":401,"heroImage":20120,"ctaButton":424,"ctaLink":425},[381],{"data":20106,"content":20107,"nodeType":74},{},[20108,20114],{"data":20109,"content":20110,"nodeType":78},{},[20111],{"data":20112,"marks":20113,"value":393,"nodeType":82},{},[],{"data":20115,"content":20116,"nodeType":87},{},[20117],{"data":20118,"marks":20119,"value":400,"nodeType":82},{},[],{"metadata":20121,"sys":20124,"fields":20129},{"tags":20122,"concepts":20123},[],[],{"space":20125,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":20127,"publishedVersion":62,"revision":44,"locale":29},{"sys":20126},{"type":12,"linkType":13,"id":14},{"sys":20128},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":20130},{"url":416,"details":20131,"fileName":422,"contentType":423},{"size":418,"image":20132},{"width":420,"height":421},{"sys":20134,"fields":20137},{"id":20135,"createdAt":20136},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":20138,"slug":20139,"articleIntro":20138,"category":20140},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[20141],{"metadata":20142,"sys":20145,"fields":20152},{"tags":20143,"concepts":20144},[],[],{"space":20146,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":20148,"publishedVersion":372,"revision":62,"contentType":20150,"locale":29},{"sys":20147},{"type":12,"linkType":13,"id":14},{"sys":20149},{"id":21,"type":12,"linkType":22},{"sys":20151},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":20153,"metaTitle":382,"metaDescription":383,"mainTitle":20154,"subtitle":401,"heroImage":20169,"ctaButton":424,"ctaLink":425},[381],{"data":20155,"content":20156,"nodeType":74},{},[20157,20163],{"data":20158,"content":20159,"nodeType":78},{},[20160],{"data":20161,"marks":20162,"value":393,"nodeType":82},{},[],{"data":20164,"content":20165,"nodeType":87},{},[20166],{"data":20167,"marks":20168,"value":400,"nodeType":82},{},[],{"metadata":20170,"sys":20173,"fields":20178},{"tags":20171,"concepts":20172},[],[],{"space":20174,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":20176,"publishedVersion":62,"revision":44,"locale":29},{"sys":20175},{"type":12,"linkType":13,"id":14},{"sys":20177},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":20179},{"url":416,"details":20180,"fileName":422,"contentType":423},{"size":418,"image":20181},{"width":420,"height":421},{"sys":20183,"fields":20186},{"id":20184,"createdAt":20185},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":20187,"slug":20188,"articleIntro":20187,"category":20189},"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",[20190],{"metadata":20191,"sys":20194,"fields":20201},{"tags":20192,"concepts":20193},[],[],{"space":20195,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":20197,"publishedVersion":372,"revision":62,"contentType":20199,"locale":29},{"sys":20196},{"type":12,"linkType":13,"id":14},{"sys":20198},{"id":21,"type":12,"linkType":22},{"sys":20200},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":20202,"metaTitle":382,"metaDescription":383,"mainTitle":20203,"subtitle":401,"heroImage":20218,"ctaButton":424,"ctaLink":425},[381],{"data":20204,"content":20205,"nodeType":74},{},[20206,20212],{"data":20207,"content":20208,"nodeType":78},{},[20209],{"data":20210,"marks":20211,"value":393,"nodeType":82},{},[],{"data":20213,"content":20214,"nodeType":87},{},[20215],{"data":20216,"marks":20217,"value":400,"nodeType":82},{},[],{"metadata":20219,"sys":20222,"fields":20227},{"tags":20220,"concepts":20221},[],[],{"space":20223,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":20225,"publishedVersion":62,"revision":44,"locale":29},{"sys":20224},{"type":12,"linkType":13,"id":14},{"sys":20226},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":20228},{"url":416,"details":20229,"fileName":422,"contentType":423},{"size":418,"image":20230},{"width":420,"height":421},{"sys":20232,"fields":20235},{"id":20233,"createdAt":20234},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":20236,"slug":20237,"articleIntro":20238,"category":20239},"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.",[20240],{"metadata":20241,"sys":20244,"fields":20251},{"tags":20242,"concepts":20243},[],[],{"space":20245,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":20247,"publishedVersion":372,"revision":62,"contentType":20249,"locale":29},{"sys":20246},{"type":12,"linkType":13,"id":14},{"sys":20248},{"id":21,"type":12,"linkType":22},{"sys":20250},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":20252,"metaTitle":382,"metaDescription":383,"mainTitle":20253,"subtitle":401,"heroImage":20268,"ctaButton":424,"ctaLink":425},[381],{"data":20254,"content":20255,"nodeType":74},{},[20256,20262],{"data":20257,"content":20258,"nodeType":78},{},[20259],{"data":20260,"marks":20261,"value":393,"nodeType":82},{},[],{"data":20263,"content":20264,"nodeType":87},{},[20265],{"data":20266,"marks":20267,"value":400,"nodeType":82},{},[],{"metadata":20269,"sys":20272,"fields":20277},{"tags":20270,"concepts":20271},[],[],{"space":20273,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":20275,"publishedVersion":62,"revision":44,"locale":29},{"sys":20274},{"type":12,"linkType":13,"id":14},{"sys":20276},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":20278},{"url":416,"details":20279,"fileName":422,"contentType":423},{"size":418,"image":20280},{"width":420,"height":421},{"sys":20282,"fields":20285},{"id":20283,"createdAt":20284},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":20286,"slug":20287,"articleIntro":20286,"category":20288},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[20289],{"metadata":20290,"sys":20293,"fields":20300},{"tags":20291,"concepts":20292},[],[],{"space":20294,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":20296,"publishedVersion":372,"revision":62,"contentType":20298,"locale":29},{"sys":20295},{"type":12,"linkType":13,"id":14},{"sys":20297},{"id":21,"type":12,"linkType":22},{"sys":20299},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":20301,"metaTitle":382,"metaDescription":383,"mainTitle":20302,"subtitle":401,"heroImage":20317,"ctaButton":424,"ctaLink":425},[381],{"data":20303,"content":20304,"nodeType":74},{},[20305,20311],{"data":20306,"content":20307,"nodeType":78},{},[20308],{"data":20309,"marks":20310,"value":393,"nodeType":82},{},[],{"data":20312,"content":20313,"nodeType":87},{},[20314],{"data":20315,"marks":20316,"value":400,"nodeType":82},{},[],{"metadata":20318,"sys":20321,"fields":20326},{"tags":20319,"concepts":20320},[],[],{"space":20322,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":20324,"publishedVersion":62,"revision":44,"locale":29},{"sys":20323},{"type":12,"linkType":13,"id":14},{"sys":20325},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":20327},{"url":416,"details":20328,"fileName":422,"contentType":423},{"size":418,"image":20329},{"width":420,"height":421},{"sys":20331,"fields":20334},{"id":20332,"createdAt":20333},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":20335,"slug":20336,"articleIntro":20335,"category":20337},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[20338],{"metadata":20339,"sys":20342,"fields":20349},{"tags":20340,"concepts":20341},[],[],{"space":20343,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":20345,"publishedVersion":372,"revision":62,"contentType":20347,"locale":29},{"sys":20344},{"type":12,"linkType":13,"id":14},{"sys":20346},{"id":21,"type":12,"linkType":22},{"sys":20348},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":20350,"metaTitle":382,"metaDescription":383,"mainTitle":20351,"subtitle":401,"heroImage":20366,"ctaButton":424,"ctaLink":425},[381],{"data":20352,"content":20353,"nodeType":74},{},[20354,20360],{"data":20355,"content":20356,"nodeType":78},{},[20357],{"data":20358,"marks":20359,"value":393,"nodeType":82},{},[],{"data":20361,"content":20362,"nodeType":87},{},[20363],{"data":20364,"marks":20365,"value":400,"nodeType":82},{},[],{"metadata":20367,"sys":20370,"fields":20375},{"tags":20368,"concepts":20369},[],[],{"space":20371,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":20373,"publishedVersion":62,"revision":44,"locale":29},{"sys":20372},{"type":12,"linkType":13,"id":14},{"sys":20374},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":20376},{"url":416,"details":20377,"fileName":422,"contentType":423},{"size":418,"image":20378},{"width":420,"height":421},{"sys":20380,"fields":20383},{"id":20381,"createdAt":20382},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":20384,"slug":20385,"articleIntro":20384,"category":20386},"4558 - Intérêts courus","compte-4558-interets-courus",[20387],{"metadata":20388,"sys":20391,"fields":20398},{"tags":20389,"concepts":20390},[],[],{"space":20392,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":20394,"publishedVersion":372,"revision":62,"contentType":20396,"locale":29},{"sys":20393},{"type":12,"linkType":13,"id":14},{"sys":20395},{"id":21,"type":12,"linkType":22},{"sys":20397},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":20399,"metaTitle":382,"metaDescription":383,"mainTitle":20400,"subtitle":401,"heroImage":20415,"ctaButton":424,"ctaLink":425},[381],{"data":20401,"content":20402,"nodeType":74},{},[20403,20409],{"data":20404,"content":20405,"nodeType":78},{},[20406],{"data":20407,"marks":20408,"value":393,"nodeType":82},{},[],{"data":20410,"content":20411,"nodeType":87},{},[20412],{"data":20413,"marks":20414,"value":400,"nodeType":82},{},[],{"metadata":20416,"sys":20419,"fields":20424},{"tags":20417,"concepts":20418},[],[],{"space":20420,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":20422,"publishedVersion":62,"revision":44,"locale":29},{"sys":20421},{"type":12,"linkType":13,"id":14},{"sys":20423},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":20425},{"url":416,"details":20426,"fileName":422,"contentType":423},{"size":418,"image":20427},{"width":420,"height":421},{"sys":20429,"fields":20432},{"id":20430,"createdAt":20431},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":20433,"slug":20434,"articleIntro":20433,"category":20435},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[20436],{"metadata":20437,"sys":20440,"fields":20447},{"tags":20438,"concepts":20439},[],[],{"space":20441,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":20443,"publishedVersion":372,"revision":62,"contentType":20445,"locale":29},{"sys":20442},{"type":12,"linkType":13,"id":14},{"sys":20444},{"id":21,"type":12,"linkType":22},{"sys":20446},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":20448,"metaTitle":382,"metaDescription":383,"mainTitle":20449,"subtitle":401,"heroImage":20464,"ctaButton":424,"ctaLink":425},[381],{"data":20450,"content":20451,"nodeType":74},{},[20452,20458],{"data":20453,"content":20454,"nodeType":78},{},[20455],{"data":20456,"marks":20457,"value":393,"nodeType":82},{},[],{"data":20459,"content":20460,"nodeType":87},{},[20461],{"data":20462,"marks":20463,"value":400,"nodeType":82},{},[],{"metadata":20465,"sys":20468,"fields":20473},{"tags":20466,"concepts":20467},[],[],{"space":20469,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":20471,"publishedVersion":62,"revision":44,"locale":29},{"sys":20470},{"type":12,"linkType":13,"id":14},{"sys":20472},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":20474},{"url":416,"details":20475,"fileName":422,"contentType":423},{"size":418,"image":20476},{"width":420,"height":421},{"sys":20478,"fields":20481},{"id":20479,"createdAt":20480},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":20482,"slug":20483,"articleIntro":20482,"category":20484},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[20485],{"metadata":20486,"sys":20489,"fields":20496},{"tags":20487,"concepts":20488},[],[],{"space":20490,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":20492,"publishedVersion":372,"revision":62,"contentType":20494,"locale":29},{"sys":20491},{"type":12,"linkType":13,"id":14},{"sys":20493},{"id":21,"type":12,"linkType":22},{"sys":20495},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":20497,"metaTitle":382,"metaDescription":383,"mainTitle":20498,"subtitle":401,"heroImage":20513,"ctaButton":424,"ctaLink":425},[381],{"data":20499,"content":20500,"nodeType":74},{},[20501,20507],{"data":20502,"content":20503,"nodeType":78},{},[20504],{"data":20505,"marks":20506,"value":393,"nodeType":82},{},[],{"data":20508,"content":20509,"nodeType":87},{},[20510],{"data":20511,"marks":20512,"value":400,"nodeType":82},{},[],{"metadata":20514,"sys":20517,"fields":20522},{"tags":20515,"concepts":20516},[],[],{"space":20518,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":20520,"publishedVersion":62,"revision":44,"locale":29},{"sys":20519},{"type":12,"linkType":13,"id":14},{"sys":20521},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":20523},{"url":416,"details":20524,"fileName":422,"contentType":423},{"size":418,"image":20525},{"width":420,"height":421},{"sys":20527,"fields":20530},{"id":20528,"createdAt":20529},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":20531,"slug":20532,"articleIntro":20531,"category":20533},"Compte 614 - Charges locatives","compte-614-charges-locatives",[20534],{"metadata":20535,"sys":20538,"fields":20545},{"tags":20536,"concepts":20537},[],[],{"space":20539,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":20541,"publishedVersion":372,"revision":62,"contentType":20543,"locale":29},{"sys":20540},{"type":12,"linkType":13,"id":14},{"sys":20542},{"id":21,"type":12,"linkType":22},{"sys":20544},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":20546,"metaTitle":382,"metaDescription":383,"mainTitle":20547,"subtitle":401,"heroImage":20562,"ctaButton":424,"ctaLink":425},[381],{"data":20548,"content":20549,"nodeType":74},{},[20550,20556],{"data":20551,"content":20552,"nodeType":78},{},[20553],{"data":20554,"marks":20555,"value":393,"nodeType":82},{},[],{"data":20557,"content":20558,"nodeType":87},{},[20559],{"data":20560,"marks":20561,"value":400,"nodeType":82},{},[],{"metadata":20563,"sys":20566,"fields":20571},{"tags":20564,"concepts":20565},[],[],{"space":20567,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":20569,"publishedVersion":62,"revision":44,"locale":29},{"sys":20568},{"type":12,"linkType":13,"id":14},{"sys":20570},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":20572},{"url":416,"details":20573,"fileName":422,"contentType":423},{"size":418,"image":20574},{"width":420,"height":421},{"sys":20576,"fields":20579},{"id":20577,"createdAt":20578},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":20580,"slug":20581,"articleIntro":20580,"category":20582},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[20583],{"metadata":20584,"sys":20587,"fields":20594},{"tags":20585,"concepts":20586},[],[],{"space":20588,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":20590,"publishedVersion":372,"revision":62,"contentType":20592,"locale":29},{"sys":20589},{"type":12,"linkType":13,"id":14},{"sys":20591},{"id":21,"type":12,"linkType":22},{"sys":20593},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":20595,"metaTitle":382,"metaDescription":383,"mainTitle":20596,"subtitle":401,"heroImage":20611,"ctaButton":424,"ctaLink":425},[381],{"data":20597,"content":20598,"nodeType":74},{},[20599,20605],{"data":20600,"content":20601,"nodeType":78},{},[20602],{"data":20603,"marks":20604,"value":393,"nodeType":82},{},[],{"data":20606,"content":20607,"nodeType":87},{},[20608],{"data":20609,"marks":20610,"value":400,"nodeType":82},{},[],{"metadata":20612,"sys":20615,"fields":20620},{"tags":20613,"concepts":20614},[],[],{"space":20616,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":20618,"publishedVersion":62,"revision":44,"locale":29},{"sys":20617},{"type":12,"linkType":13,"id":14},{"sys":20619},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":20621},{"url":416,"details":20622,"fileName":422,"contentType":423},{"size":418,"image":20623},{"width":420,"height":421},{"sys":20625,"fields":20628},{"id":20626,"createdAt":20627},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":20629,"slug":20630,"articleIntro":20631,"category":20632},"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.",[20633],{"metadata":20634,"sys":20637,"fields":20644},{"tags":20635,"concepts":20636},[],[],{"space":20638,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":20640,"publishedVersion":372,"revision":62,"contentType":20642,"locale":29},{"sys":20639},{"type":12,"linkType":13,"id":14},{"sys":20641},{"id":21,"type":12,"linkType":22},{"sys":20643},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":20645,"metaTitle":382,"metaDescription":383,"mainTitle":20646,"subtitle":401,"heroImage":20661,"ctaButton":424,"ctaLink":425},[381],{"data":20647,"content":20648,"nodeType":74},{},[20649,20655],{"data":20650,"content":20651,"nodeType":78},{},[20652],{"data":20653,"marks":20654,"value":393,"nodeType":82},{},[],{"data":20656,"content":20657,"nodeType":87},{},[20658],{"data":20659,"marks":20660,"value":400,"nodeType":82},{},[],{"metadata":20662,"sys":20665,"fields":20670},{"tags":20663,"concepts":20664},[],[],{"space":20666,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":20668,"publishedVersion":62,"revision":44,"locale":29},{"sys":20667},{"type":12,"linkType":13,"id":14},{"sys":20669},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":20671},{"url":416,"details":20672,"fileName":422,"contentType":423},{"size":418,"image":20673},{"width":420,"height":421},{"sys":20675,"fields":20678},{"id":20676,"createdAt":20677},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":20679,"slug":20680,"articleIntro":-1,"category":20681},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[20682],{"metadata":20683,"sys":20686,"fields":20693},{"tags":20684,"concepts":20685},[],[],{"space":20687,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":20689,"publishedVersion":372,"revision":62,"contentType":20691,"locale":29},{"sys":20688},{"type":12,"linkType":13,"id":14},{"sys":20690},{"id":21,"type":12,"linkType":22},{"sys":20692},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":20694,"metaTitle":382,"metaDescription":383,"mainTitle":20695,"subtitle":401,"heroImage":20710,"ctaButton":424,"ctaLink":425},[381],{"data":20696,"content":20697,"nodeType":74},{},[20698,20704],{"data":20699,"content":20700,"nodeType":78},{},[20701],{"data":20702,"marks":20703,"value":393,"nodeType":82},{},[],{"data":20705,"content":20706,"nodeType":87},{},[20707],{"data":20708,"marks":20709,"value":400,"nodeType":82},{},[],{"metadata":20711,"sys":20714,"fields":20719},{"tags":20712,"concepts":20713},[],[],{"space":20715,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":20717,"publishedVersion":62,"revision":44,"locale":29},{"sys":20716},{"type":12,"linkType":13,"id":14},{"sys":20718},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":20720},{"url":416,"details":20721,"fileName":422,"contentType":423},{"size":418,"image":20722},{"width":420,"height":421},{"sys":20724,"fields":20727},{"id":20725,"createdAt":20726},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":20728,"slug":20729,"articleIntro":-1,"category":20730},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[20731],{"metadata":20732,"sys":20735,"fields":20742},{"tags":20733,"concepts":20734},[],[],{"space":20736,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":20738,"publishedVersion":372,"revision":62,"contentType":20740,"locale":29},{"sys":20737},{"type":12,"linkType":13,"id":14},{"sys":20739},{"id":21,"type":12,"linkType":22},{"sys":20741},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":20743,"metaTitle":382,"metaDescription":383,"mainTitle":20744,"subtitle":401,"heroImage":20759,"ctaButton":424,"ctaLink":425},[381],{"data":20745,"content":20746,"nodeType":74},{},[20747,20753],{"data":20748,"content":20749,"nodeType":78},{},[20750],{"data":20751,"marks":20752,"value":393,"nodeType":82},{},[],{"data":20754,"content":20755,"nodeType":87},{},[20756],{"data":20757,"marks":20758,"value":400,"nodeType":82},{},[],{"metadata":20760,"sys":20763,"fields":20768},{"tags":20761,"concepts":20762},[],[],{"space":20764,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":20766,"publishedVersion":62,"revision":44,"locale":29},{"sys":20765},{"type":12,"linkType":13,"id":14},{"sys":20767},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":20769},{"url":416,"details":20770,"fileName":422,"contentType":423},{"size":418,"image":20771},{"width":420,"height":421},{"sys":20773,"fields":20776},{"id":20774,"createdAt":20775},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":20777,"slug":20778,"articleIntro":20777,"category":20779},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[20780],{"metadata":20781,"sys":20784,"fields":20791},{"tags":20782,"concepts":20783},[],[],{"space":20785,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":20787,"publishedVersion":372,"revision":62,"contentType":20789,"locale":29},{"sys":20786},{"type":12,"linkType":13,"id":14},{"sys":20788},{"id":21,"type":12,"linkType":22},{"sys":20790},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":20792,"metaTitle":382,"metaDescription":383,"mainTitle":20793,"subtitle":401,"heroImage":20808,"ctaButton":424,"ctaLink":425},[381],{"data":20794,"content":20795,"nodeType":74},{},[20796,20802],{"data":20797,"content":20798,"nodeType":78},{},[20799],{"data":20800,"marks":20801,"value":393,"nodeType":82},{},[],{"data":20803,"content":20804,"nodeType":87},{},[20805],{"data":20806,"marks":20807,"value":400,"nodeType":82},{},[],{"metadata":20809,"sys":20812,"fields":20817},{"tags":20810,"concepts":20811},[],[],{"space":20813,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":20815,"publishedVersion":62,"revision":44,"locale":29},{"sys":20814},{"type":12,"linkType":13,"id":14},{"sys":20816},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":20818},{"url":416,"details":20819,"fileName":422,"contentType":423},{"size":418,"image":20820},{"width":420,"height":421},{"sys":20822,"fields":20825},{"id":20823,"createdAt":20824},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":20826,"slug":20827,"articleIntro":20826,"category":20828},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[20829],{"metadata":20830,"sys":20833,"fields":20840},{"tags":20831,"concepts":20832},[],[],{"space":20834,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":20836,"publishedVersion":372,"revision":62,"contentType":20838,"locale":29},{"sys":20835},{"type":12,"linkType":13,"id":14},{"sys":20837},{"id":21,"type":12,"linkType":22},{"sys":20839},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":20841,"metaTitle":382,"metaDescription":383,"mainTitle":20842,"subtitle":401,"heroImage":20857,"ctaButton":424,"ctaLink":425},[381],{"data":20843,"content":20844,"nodeType":74},{},[20845,20851],{"data":20846,"content":20847,"nodeType":78},{},[20848],{"data":20849,"marks":20850,"value":393,"nodeType":82},{},[],{"data":20852,"content":20853,"nodeType":87},{},[20854],{"data":20855,"marks":20856,"value":400,"nodeType":82},{},[],{"metadata":20858,"sys":20861,"fields":20866},{"tags":20859,"concepts":20860},[],[],{"space":20862,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":20864,"publishedVersion":62,"revision":44,"locale":29},{"sys":20863},{"type":12,"linkType":13,"id":14},{"sys":20865},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":20867},{"url":416,"details":20868,"fileName":422,"contentType":423},{"size":418,"image":20869},{"width":420,"height":421},{"sys":20871,"fields":20874},{"id":20872,"createdAt":20873},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":20875,"slug":20876,"articleIntro":20875,"category":20877},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[20878],{"metadata":20879,"sys":20882,"fields":20889},{"tags":20880,"concepts":20881},[],[],{"space":20883,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":20885,"publishedVersion":372,"revision":62,"contentType":20887,"locale":29},{"sys":20884},{"type":12,"linkType":13,"id":14},{"sys":20886},{"id":21,"type":12,"linkType":22},{"sys":20888},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":20890,"metaTitle":382,"metaDescription":383,"mainTitle":20891,"subtitle":401,"heroImage":20906,"ctaButton":424,"ctaLink":425},[381],{"data":20892,"content":20893,"nodeType":74},{},[20894,20900],{"data":20895,"content":20896,"nodeType":78},{},[20897],{"data":20898,"marks":20899,"value":393,"nodeType":82},{},[],{"data":20901,"content":20902,"nodeType":87},{},[20903],{"data":20904,"marks":20905,"value":400,"nodeType":82},{},[],{"metadata":20907,"sys":20910,"fields":20915},{"tags":20908,"concepts":20909},[],[],{"space":20911,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":20913,"publishedVersion":62,"revision":44,"locale":29},{"sys":20912},{"type":12,"linkType":13,"id":14},{"sys":20914},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":20916},{"url":416,"details":20917,"fileName":422,"contentType":423},{"size":418,"image":20918},{"width":420,"height":421},{"sys":20920,"fields":20923},{"id":20921,"createdAt":20922},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":20924,"slug":20925,"articleIntro":-1,"category":20926},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[20927],{"metadata":20928,"sys":20931,"fields":20938},{"tags":20929,"concepts":20930},[],[],{"space":20932,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":20934,"publishedVersion":372,"revision":62,"contentType":20936,"locale":29},{"sys":20933},{"type":12,"linkType":13,"id":14},{"sys":20935},{"id":21,"type":12,"linkType":22},{"sys":20937},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":20939,"metaTitle":382,"metaDescription":383,"mainTitle":20940,"subtitle":401,"heroImage":20955,"ctaButton":424,"ctaLink":425},[381],{"data":20941,"content":20942,"nodeType":74},{},[20943,20949],{"data":20944,"content":20945,"nodeType":78},{},[20946],{"data":20947,"marks":20948,"value":393,"nodeType":82},{},[],{"data":20950,"content":20951,"nodeType":87},{},[20952],{"data":20953,"marks":20954,"value":400,"nodeType":82},{},[],{"metadata":20956,"sys":20959,"fields":20964},{"tags":20957,"concepts":20958},[],[],{"space":20960,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":20962,"publishedVersion":62,"revision":44,"locale":29},{"sys":20961},{"type":12,"linkType":13,"id":14},{"sys":20963},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":20965},{"url":416,"details":20966,"fileName":422,"contentType":423},{"size":418,"image":20967},{"width":420,"height":421},{"sys":20969,"fields":20972},{"id":20970,"createdAt":20971},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":20973,"slug":20974,"articleIntro":-1,"category":20975},"Compte 705 - Études","compte-705-etudes",[20976],{"metadata":20977,"sys":20980,"fields":20987},{"tags":20978,"concepts":20979},[],[],{"space":20981,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":20983,"publishedVersion":372,"revision":62,"contentType":20985,"locale":29},{"sys":20982},{"type":12,"linkType":13,"id":14},{"sys":20984},{"id":21,"type":12,"linkType":22},{"sys":20986},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":20988,"metaTitle":382,"metaDescription":383,"mainTitle":20989,"subtitle":401,"heroImage":21004,"ctaButton":424,"ctaLink":425},[381],{"data":20990,"content":20991,"nodeType":74},{},[20992,20998],{"data":20993,"content":20994,"nodeType":78},{},[20995],{"data":20996,"marks":20997,"value":393,"nodeType":82},{},[],{"data":20999,"content":21000,"nodeType":87},{},[21001],{"data":21002,"marks":21003,"value":400,"nodeType":82},{},[],{"metadata":21005,"sys":21008,"fields":21013},{"tags":21006,"concepts":21007},[],[],{"space":21009,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":21011,"publishedVersion":62,"revision":44,"locale":29},{"sys":21010},{"type":12,"linkType":13,"id":14},{"sys":21012},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":21014},{"url":416,"details":21015,"fileName":422,"contentType":423},{"size":418,"image":21016},{"width":420,"height":421},{"sys":21018,"fields":21021},{"id":21019,"createdAt":21020},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":21022,"slug":21023,"articleIntro":-1,"category":21024},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[21025],{"metadata":21026,"sys":21029,"fields":21036},{"tags":21027,"concepts":21028},[],[],{"space":21030,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":21032,"publishedVersion":372,"revision":62,"contentType":21034,"locale":29},{"sys":21031},{"type":12,"linkType":13,"id":14},{"sys":21033},{"id":21,"type":12,"linkType":22},{"sys":21035},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":21037,"metaTitle":382,"metaDescription":383,"mainTitle":21038,"subtitle":401,"heroImage":21053,"ctaButton":424,"ctaLink":425},[381],{"data":21039,"content":21040,"nodeType":74},{},[21041,21047],{"data":21042,"content":21043,"nodeType":78},{},[21044],{"data":21045,"marks":21046,"value":393,"nodeType":82},{},[],{"data":21048,"content":21049,"nodeType":87},{},[21050],{"data":21051,"marks":21052,"value":400,"nodeType":82},{},[],{"metadata":21054,"sys":21057,"fields":21062},{"tags":21055,"concepts":21056},[],[],{"space":21058,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":21060,"publishedVersion":62,"revision":44,"locale":29},{"sys":21059},{"type":12,"linkType":13,"id":14},{"sys":21061},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":21063},{"url":416,"details":21064,"fileName":422,"contentType":423},{"size":418,"image":21065},{"width":420,"height":421},{"sys":21067,"fields":21070},{"id":21068,"createdAt":21069},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":21071,"slug":21072,"articleIntro":-1,"category":21073},"Compte 71 - Production stockée","compte-71-production-stockee",[21074],{"metadata":21075,"sys":21078,"fields":21085},{"tags":21076,"concepts":21077},[],[],{"space":21079,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":21081,"publishedVersion":372,"revision":62,"contentType":21083,"locale":29},{"sys":21080},{"type":12,"linkType":13,"id":14},{"sys":21082},{"id":21,"type":12,"linkType":22},{"sys":21084},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":21086,"metaTitle":382,"metaDescription":383,"mainTitle":21087,"subtitle":401,"heroImage":21102,"ctaButton":424,"ctaLink":425},[381],{"data":21088,"content":21089,"nodeType":74},{},[21090,21096],{"data":21091,"content":21092,"nodeType":78},{},[21093],{"data":21094,"marks":21095,"value":393,"nodeType":82},{},[],{"data":21097,"content":21098,"nodeType":87},{},[21099],{"data":21100,"marks":21101,"value":400,"nodeType":82},{},[],{"metadata":21103,"sys":21106,"fields":21111},{"tags":21104,"concepts":21105},[],[],{"space":21107,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":21109,"publishedVersion":62,"revision":44,"locale":29},{"sys":21108},{"type":12,"linkType":13,"id":14},{"sys":21110},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":21112},{"url":416,"details":21113,"fileName":422,"contentType":423},{"size":418,"image":21114},{"width":420,"height":421},{"sys":21116,"fields":21119},{"id":21117,"createdAt":21118},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":21120,"slug":21121,"articleIntro":21120,"category":21122},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[21123],{"metadata":21124,"sys":21127,"fields":21134},{"tags":21125,"concepts":21126},[],[],{"space":21128,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":21130,"publishedVersion":372,"revision":62,"contentType":21132,"locale":29},{"sys":21129},{"type":12,"linkType":13,"id":14},{"sys":21131},{"id":21,"type":12,"linkType":22},{"sys":21133},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":21135,"metaTitle":382,"metaDescription":383,"mainTitle":21136,"subtitle":401,"heroImage":21151,"ctaButton":424,"ctaLink":425},[381],{"data":21137,"content":21138,"nodeType":74},{},[21139,21145],{"data":21140,"content":21141,"nodeType":78},{},[21142],{"data":21143,"marks":21144,"value":393,"nodeType":82},{},[],{"data":21146,"content":21147,"nodeType":87},{},[21148],{"data":21149,"marks":21150,"value":400,"nodeType":82},{},[],{"metadata":21152,"sys":21155,"fields":21160},{"tags":21153,"concepts":21154},[],[],{"space":21156,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":21158,"publishedVersion":62,"revision":44,"locale":29},{"sys":21157},{"type":12,"linkType":13,"id":14},{"sys":21159},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":21161},{"url":416,"details":21162,"fileName":422,"contentType":423},{"size":418,"image":21163},{"width":420,"height":421},{"sys":21165,"fields":21168},{"id":21166,"createdAt":21167},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":21169,"slug":21170,"articleIntro":21169,"category":21171},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[21172],{"metadata":21173,"sys":21176,"fields":21183},{"tags":21174,"concepts":21175},[],[],{"space":21177,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":21179,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":21184,"metaTitle":382,"metaDescription":383,"mainTitle":21185,"subtitle":401,"heroImage":21200,"ctaButton":424,"ctaLink":425},[381],{"data":21186,"content":21187,"nodeType":74},{},[21188,21194],{"data":21189,"content":21190,"nodeType":78},{},[21191],{"data":21192,"marks":21193,"value":393,"nodeType":82},{},[],{"data":21195,"content":21196,"nodeType":87},{},[21197],{"data":21198,"marks":21199,"value":400,"nodeType":82},{},[],{"metadata":21201,"sys":21204,"fields":21209},{"tags":21202,"concepts":21203},[],[],{"space":21205,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":21210},{"url":416,"details":21211,"fileName":422,"contentType":423},{"size":418,"image":21212},{"width":420,"height":421},{"sys":21214,"fields":21217},{"id":21215,"createdAt":21216},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":21218,"slug":21219,"articleIntro":21218,"category":21220},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[21221],{"metadata":21222,"sys":21225,"fields":21232},{"tags":21223,"concepts":21224},[],[],{"space":21226,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":21228,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":21233,"metaTitle":382,"metaDescription":383,"mainTitle":21234,"subtitle":401,"heroImage":21249,"ctaButton":424,"ctaLink":425},[381],{"data":21235,"content":21236,"nodeType":74},{},[21237,21243],{"data":21238,"content":21239,"nodeType":78},{},[21240],{"data":21241,"marks":21242,"value":393,"nodeType":82},{},[],{"data":21244,"content":21245,"nodeType":87},{},[21246],{"data":21247,"marks":21248,"value":400,"nodeType":82},{},[],{"metadata":21250,"sys":21253,"fields":21258},{"tags":21251,"concepts":21252},[],[],{"space":21254,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":21259},{"url":416,"details":21260,"fileName":422,"contentType":423},{"size":418,"image":21261},{"width":420,"height":421},{"sys":21263,"fields":21266},{"id":21264,"createdAt":21265},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":21267,"slug":21268,"articleIntro":21267,"category":21269},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[21270],{"metadata":21271,"sys":21274,"fields":21281},{"tags":21272,"concepts":21273},[],[],{"space":21275,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":21277,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":21282,"metaTitle":382,"metaDescription":383,"mainTitle":21283,"subtitle":401,"heroImage":21298,"ctaButton":424,"ctaLink":425},[381],{"data":21284,"content":21285,"nodeType":74},{},[21286,21292],{"data":21287,"content":21288,"nodeType":78},{},[21289],{"data":21290,"marks":21291,"value":393,"nodeType":82},{},[],{"data":21293,"content":21294,"nodeType":87},{},[21295],{"data":21296,"marks":21297,"value":400,"nodeType":82},{},[],{"metadata":21299,"sys":21302,"fields":21307},{"tags":21300,"concepts":21301},[],[],{"space":21303,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":21308},{"url":416,"details":21309,"fileName":422,"contentType":423},{"size":418,"image":21310},{"width":420,"height":421},{"sys":21312,"fields":21315},{"id":21313,"createdAt":21314},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":21316,"slug":21317,"articleIntro":-1,"category":21318},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[21319],{"metadata":21320,"sys":21323,"fields":21330},{"tags":21321,"concepts":21322},[],[],{"space":21324,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":21326,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":21331,"metaTitle":382,"metaDescription":383,"mainTitle":21332,"subtitle":401,"heroImage":21347,"ctaButton":424,"ctaLink":425},[381],{"data":21333,"content":21334,"nodeType":74},{},[21335,21341],{"data":21336,"content":21337,"nodeType":78},{},[21338],{"data":21339,"marks":21340,"value":393,"nodeType":82},{},[],{"data":21342,"content":21343,"nodeType":87},{},[21344],{"data":21345,"marks":21346,"value":400,"nodeType":82},{},[],{"metadata":21348,"sys":21351,"fields":21356},{"tags":21349,"concepts":21350},[],[],{"space":21352,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":21357},{"url":416,"details":21358,"fileName":422,"contentType":423},{"size":418,"image":21359},{"width":420,"height":421},{"sys":21361,"fields":21364},{"id":21362,"createdAt":21363},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":21365,"slug":21366,"articleIntro":21365,"category":21367},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[21368],{"metadata":21369,"sys":21372,"fields":21379},{"tags":21370,"concepts":21371},[],[],{"space":21373,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":21375,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":21380,"metaTitle":382,"metaDescription":383,"mainTitle":21381,"subtitle":401,"heroImage":21396,"ctaButton":424,"ctaLink":425},[381],{"data":21382,"content":21383,"nodeType":74},{},[21384,21390],{"data":21385,"content":21386,"nodeType":78},{},[21387],{"data":21388,"marks":21389,"value":393,"nodeType":82},{},[],{"data":21391,"content":21392,"nodeType":87},{},[21393],{"data":21394,"marks":21395,"value":400,"nodeType":82},{},[],{"metadata":21397,"sys":21400,"fields":21405},{"tags":21398,"concepts":21399},[],[],{"space":21401,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":21406},{"url":416,"details":21407,"fileName":422,"contentType":423},{"size":418,"image":21408},{"width":420,"height":421},{"sys":21410,"fields":21413},{"id":21411,"createdAt":21412},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":21414,"slug":21415,"articleIntro":21414,"category":21416},"2748 - Autres prêts","compte-2748-autres-prets",[21417],{"metadata":21418,"sys":21421,"fields":21428},{"tags":21419,"concepts":21420},[],[],{"space":21422,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":21424,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":21429,"metaTitle":382,"metaDescription":383,"mainTitle":21430,"subtitle":401,"heroImage":21445,"ctaButton":424,"ctaLink":425},[381],{"data":21431,"content":21432,"nodeType":74},{},[21433,21439],{"data":21434,"content":21435,"nodeType":78},{},[21436],{"data":21437,"marks":21438,"value":393,"nodeType":82},{},[],{"data":21440,"content":21441,"nodeType":87},{},[21442],{"data":21443,"marks":21444,"value":400,"nodeType":82},{},[],{"metadata":21446,"sys":21449,"fields":21454},{"tags":21447,"concepts":21448},[],[],{"space":21450,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":21455},{"url":416,"details":21456,"fileName":422,"contentType":423},{"size":418,"image":21457},{"width":420,"height":421},{"sys":21459,"fields":21462},{"id":21460,"createdAt":21461},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":21463,"slug":21464,"articleIntro":-1,"category":21465},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[21466],{"metadata":21467,"sys":21470,"fields":21477},{"tags":21468,"concepts":21469},[],[],{"space":21471,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":21473,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":21478,"metaTitle":382,"metaDescription":383,"mainTitle":21479,"subtitle":401,"heroImage":21494,"ctaButton":424,"ctaLink":425},[381],{"data":21480,"content":21481,"nodeType":74},{},[21482,21488],{"data":21483,"content":21484,"nodeType":78},{},[21485],{"data":21486,"marks":21487,"value":393,"nodeType":82},{},[],{"data":21489,"content":21490,"nodeType":87},{},[21491],{"data":21492,"marks":21493,"value":400,"nodeType":82},{},[],{"metadata":21495,"sys":21498,"fields":21503},{"tags":21496,"concepts":21497},[],[],{"space":21499,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":21504},{"url":416,"details":21505,"fileName":422,"contentType":423},{"size":418,"image":21506},{"width":420,"height":421},{"sys":21508,"fields":21511},{"id":21509,"createdAt":21510},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":21512,"slug":21513,"articleIntro":21512,"category":21514},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[21515],{"metadata":21516,"sys":21519,"fields":21526},{"tags":21517,"concepts":21518},[],[],{"space":21520,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":21522,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":21527,"metaTitle":382,"metaDescription":383,"mainTitle":21528,"subtitle":401,"heroImage":21543,"ctaButton":424,"ctaLink":425},[381],{"data":21529,"content":21530,"nodeType":74},{},[21531,21537],{"data":21532,"content":21533,"nodeType":78},{},[21534],{"data":21535,"marks":21536,"value":393,"nodeType":82},{},[],{"data":21538,"content":21539,"nodeType":87},{},[21540],{"data":21541,"marks":21542,"value":400,"nodeType":82},{},[],{"metadata":21544,"sys":21547,"fields":21552},{"tags":21545,"concepts":21546},[],[],{"space":21548,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":21553},{"url":416,"details":21554,"fileName":422,"contentType":423},{"size":418,"image":21555},{"width":420,"height":421},{"sys":21557,"fields":21560},{"id":21558,"createdAt":21559},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":21561,"slug":21562,"articleIntro":21561,"category":21563},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[21564],{"metadata":21565,"sys":21568,"fields":21575},{"tags":21566,"concepts":21567},[],[],{"space":21569,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":21571,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":21576,"metaTitle":382,"metaDescription":383,"mainTitle":21577,"subtitle":401,"heroImage":21592,"ctaButton":424,"ctaLink":425},[381],{"data":21578,"content":21579,"nodeType":74},{},[21580,21586],{"data":21581,"content":21582,"nodeType":78},{},[21583],{"data":21584,"marks":21585,"value":393,"nodeType":82},{},[],{"data":21587,"content":21588,"nodeType":87},{},[21589],{"data":21590,"marks":21591,"value":400,"nodeType":82},{},[],{"metadata":21593,"sys":21596,"fields":21601},{"tags":21594,"concepts":21595},[],[],{"space":21597,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":21602},{"url":416,"details":21603,"fileName":422,"contentType":423},{"size":418,"image":21604},{"width":420,"height":421},{"sys":21606,"fields":21609},{"id":21607,"createdAt":21608},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":21610,"slug":21611,"articleIntro":21610,"category":21612},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[21613],{"metadata":21614,"sys":21617,"fields":21624},{"tags":21615,"concepts":21616},[],[],{"space":21618,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":21620,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":21625,"metaTitle":382,"metaDescription":383,"mainTitle":21626,"subtitle":401,"heroImage":21641,"ctaButton":424,"ctaLink":425},[381],{"data":21627,"content":21628,"nodeType":74},{},[21629,21635],{"data":21630,"content":21631,"nodeType":78},{},[21632],{"data":21633,"marks":21634,"value":393,"nodeType":82},{},[],{"data":21636,"content":21637,"nodeType":87},{},[21638],{"data":21639,"marks":21640,"value":400,"nodeType":82},{},[],{"metadata":21642,"sys":21645,"fields":21650},{"tags":21643,"concepts":21644},[],[],{"space":21646,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":21651},{"url":416,"details":21652,"fileName":422,"contentType":423},{"size":418,"image":21653},{"width":420,"height":421},{"sys":21655,"fields":21658},{"id":21656,"createdAt":21657},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":21659,"slug":21660,"articleIntro":-1,"category":21661},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[21662],{"metadata":21663,"sys":21666,"fields":21673},{"tags":21664,"concepts":21665},[],[],{"space":21667,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":21669,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":21674,"metaTitle":382,"metaDescription":383,"mainTitle":21675,"subtitle":401,"heroImage":21690,"ctaButton":424,"ctaLink":425},[381],{"data":21676,"content":21677,"nodeType":74},{},[21678,21684],{"data":21679,"content":21680,"nodeType":78},{},[21681],{"data":21682,"marks":21683,"value":393,"nodeType":82},{},[],{"data":21685,"content":21686,"nodeType":87},{},[21687],{"data":21688,"marks":21689,"value":400,"nodeType":82},{},[],{"metadata":21691,"sys":21694,"fields":21699},{"tags":21692,"concepts":21693},[],[],{"space":21695,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":21700},{"url":416,"details":21701,"fileName":422,"contentType":423},{"size":418,"image":21702},{"width":420,"height":421},{"sys":21704,"fields":21707},{"id":21705,"createdAt":21706},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":21708,"slug":21709,"articleIntro":21708,"category":21710},"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",[21711],{"metadata":21712,"sys":21715,"fields":21722},{"tags":21713,"concepts":21714},[],[],{"space":21716,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":21718,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":21723,"metaTitle":382,"metaDescription":383,"mainTitle":21724,"subtitle":401,"heroImage":21739,"ctaButton":424,"ctaLink":425},[381],{"data":21725,"content":21726,"nodeType":74},{},[21727,21733],{"data":21728,"content":21729,"nodeType":78},{},[21730],{"data":21731,"marks":21732,"value":393,"nodeType":82},{},[],{"data":21734,"content":21735,"nodeType":87},{},[21736],{"data":21737,"marks":21738,"value":400,"nodeType":82},{},[],{"metadata":21740,"sys":21743,"fields":21748},{"tags":21741,"concepts":21742},[],[],{"space":21744,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":21749},{"url":416,"details":21750,"fileName":422,"contentType":423},{"size":418,"image":21751},{"width":420,"height":421},{"sys":21753,"fields":21756},{"id":21754,"createdAt":21755},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":21757,"slug":21758,"articleIntro":-1,"category":21759},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[21760],{"metadata":21761,"sys":21764,"fields":21771},{"tags":21762,"concepts":21763},[],[],{"space":21765,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":21767,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":21772,"metaTitle":382,"metaDescription":383,"mainTitle":21773,"subtitle":401,"heroImage":21788,"ctaButton":424,"ctaLink":425},[381],{"data":21774,"content":21775,"nodeType":74},{},[21776,21782],{"data":21777,"content":21778,"nodeType":78},{},[21779],{"data":21780,"marks":21781,"value":393,"nodeType":82},{},[],{"data":21783,"content":21784,"nodeType":87},{},[21785],{"data":21786,"marks":21787,"value":400,"nodeType":82},{},[],{"metadata":21789,"sys":21792,"fields":21797},{"tags":21790,"concepts":21791},[],[],{"space":21793,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":21798},{"url":416,"details":21799,"fileName":422,"contentType":423},{"size":418,"image":21800},{"width":420,"height":421},{"sys":21802,"fields":21805},{"id":21803,"createdAt":21804},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":21806,"slug":21807,"articleIntro":21806,"category":21808},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[21809],{"metadata":21810,"sys":21813,"fields":21820},{"tags":21811,"concepts":21812},[],[],{"space":21814,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":21816,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":21821,"metaTitle":382,"metaDescription":383,"mainTitle":21822,"subtitle":401,"heroImage":21837,"ctaButton":424,"ctaLink":425},[381],{"data":21823,"content":21824,"nodeType":74},{},[21825,21831],{"data":21826,"content":21827,"nodeType":78},{},[21828],{"data":21829,"marks":21830,"value":393,"nodeType":82},{},[],{"data":21832,"content":21833,"nodeType":87},{},[21834],{"data":21835,"marks":21836,"value":400,"nodeType":82},{},[],{"metadata":21838,"sys":21841,"fields":21846},{"tags":21839,"concepts":21840},[],[],{"space":21842,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":21847},{"url":416,"details":21848,"fileName":422,"contentType":423},{"size":418,"image":21849},{"width":420,"height":421},{"sys":21851,"fields":21854},{"id":21852,"createdAt":21853},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":21855,"slug":21856,"articleIntro":21855,"category":21857},"Compte 508 - Obligations","compte-508-obligations",[21858],{"metadata":21859,"sys":21862,"fields":21869},{"tags":21860,"concepts":21861},[],[],{"space":21863,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":21865,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":21870,"metaTitle":382,"metaDescription":383,"mainTitle":21871,"subtitle":401,"heroImage":21886,"ctaButton":424,"ctaLink":425},[381],{"data":21872,"content":21873,"nodeType":74},{},[21874,21880],{"data":21875,"content":21876,"nodeType":78},{},[21877],{"data":21878,"marks":21879,"value":393,"nodeType":82},{},[],{"data":21881,"content":21882,"nodeType":87},{},[21883],{"data":21884,"marks":21885,"value":400,"nodeType":82},{},[],{"metadata":21887,"sys":21890,"fields":21895},{"tags":21888,"concepts":21889},[],[],{"space":21891,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":21896},{"url":416,"details":21897,"fileName":422,"contentType":423},{"size":418,"image":21898},{"width":420,"height":421},{"sys":21900,"fields":21903},{"id":21901,"createdAt":21902},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":21904,"slug":21905,"articleIntro":21904,"category":21906},"Classe 15 - Provisions","classe-15-provisions",[21907],{"metadata":21908,"sys":21911,"fields":21918},{"tags":21909,"concepts":21910},[],[],{"space":21912,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":21914,"publishedVersion":372,"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":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":21919,"metaTitle":382,"metaDescription":383,"mainTitle":21920,"subtitle":401,"heroImage":21935,"ctaButton":424,"ctaLink":425},[381],{"data":21921,"content":21922,"nodeType":74},{},[21923,21929],{"data":21924,"content":21925,"nodeType":78},{},[21926],{"data":21927,"marks":21928,"value":393,"nodeType":82},{},[],{"data":21930,"content":21931,"nodeType":87},{},[21932],{"data":21933,"marks":21934,"value":400,"nodeType":82},{},[],{"metadata":21936,"sys":21939,"fields":21944},{"tags":21937,"concepts":21938},[],[],{"space":21940,"id":409,"type":58,"createdAt":410,"updatedAt":410,"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":414,"description":400,"file":21945},{"url":416,"details":21946,"fileName":422,"contentType":423},{"size":418,"image":21947},{"width":420,"height":421},{"sys":21949,"fields":21952},{"id":21950,"createdAt":21951},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":21953,"slug":21954,"articleIntro":21953,"category":21955},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[21956],{"metadata":21957,"sys":21960,"fields":21967},{"tags":21958,"concepts":21959},[],[],{"space":21961,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":21963,"publishedVersion":372,"revision":62,"contentType":21965,"locale":29},{"sys":21962},{"type":12,"linkType":13,"id":14},{"sys":21964},{"id":21,"type":12,"linkType":22},{"sys":21966},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":21968,"metaTitle":382,"metaDescription":383,"mainTitle":21969,"subtitle":401,"heroImage":21984,"ctaButton":424,"ctaLink":425},[381],{"data":21970,"content":21971,"nodeType":74},{},[21972,21978],{"data":21973,"content":21974,"nodeType":78},{},[21975],{"data":21976,"marks":21977,"value":393,"nodeType":82},{},[],{"data":21979,"content":21980,"nodeType":87},{},[21981],{"data":21982,"marks":21983,"value":400,"nodeType":82},{},[],{"metadata":21985,"sys":21988,"fields":21993},{"tags":21986,"concepts":21987},[],[],{"space":21989,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":21991,"publishedVersion":62,"revision":44,"locale":29},{"sys":21990},{"type":12,"linkType":13,"id":14},{"sys":21992},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":21994},{"url":416,"details":21995,"fileName":422,"contentType":423},{"size":418,"image":21996},{"width":420,"height":421},{"sys":21998,"fields":22001},{"id":21999,"createdAt":22000},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":22002,"slug":22003,"articleIntro":22002,"category":22004},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[22005],{"metadata":22006,"sys":22009,"fields":22016},{"tags":22007,"concepts":22008},[],[],{"space":22010,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":22012,"publishedVersion":372,"revision":62,"contentType":22014,"locale":29},{"sys":22011},{"type":12,"linkType":13,"id":14},{"sys":22013},{"id":21,"type":12,"linkType":22},{"sys":22015},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":22017,"metaTitle":382,"metaDescription":383,"mainTitle":22018,"subtitle":401,"heroImage":22033,"ctaButton":424,"ctaLink":425},[381],{"data":22019,"content":22020,"nodeType":74},{},[22021,22027],{"data":22022,"content":22023,"nodeType":78},{},[22024],{"data":22025,"marks":22026,"value":393,"nodeType":82},{},[],{"data":22028,"content":22029,"nodeType":87},{},[22030],{"data":22031,"marks":22032,"value":400,"nodeType":82},{},[],{"metadata":22034,"sys":22037,"fields":22042},{"tags":22035,"concepts":22036},[],[],{"space":22038,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":22040,"publishedVersion":62,"revision":44,"locale":29},{"sys":22039},{"type":12,"linkType":13,"id":14},{"sys":22041},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":22043},{"url":416,"details":22044,"fileName":422,"contentType":423},{"size":418,"image":22045},{"width":420,"height":421},{"sys":22047,"fields":22050},{"id":22048,"createdAt":22049},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":22051,"slug":22052,"articleIntro":-1,"category":22053},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[22054],{"metadata":22055,"sys":22058,"fields":22065},{"tags":22056,"concepts":22057},[],[],{"space":22059,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":22061,"publishedVersion":372,"revision":62,"contentType":22063,"locale":29},{"sys":22060},{"type":12,"linkType":13,"id":14},{"sys":22062},{"id":21,"type":12,"linkType":22},{"sys":22064},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":22066,"metaTitle":382,"metaDescription":383,"mainTitle":22067,"subtitle":401,"heroImage":22082,"ctaButton":424,"ctaLink":425},[381],{"data":22068,"content":22069,"nodeType":74},{},[22070,22076],{"data":22071,"content":22072,"nodeType":78},{},[22073],{"data":22074,"marks":22075,"value":393,"nodeType":82},{},[],{"data":22077,"content":22078,"nodeType":87},{},[22079],{"data":22080,"marks":22081,"value":400,"nodeType":82},{},[],{"metadata":22083,"sys":22086,"fields":22091},{"tags":22084,"concepts":22085},[],[],{"space":22087,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":22089,"publishedVersion":62,"revision":44,"locale":29},{"sys":22088},{"type":12,"linkType":13,"id":14},{"sys":22090},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":22092},{"url":416,"details":22093,"fileName":422,"contentType":423},{"size":418,"image":22094},{"width":420,"height":421},{"sys":22096,"fields":22099},{"id":22097,"createdAt":22098},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":22100,"slug":22101,"articleIntro":22100,"category":22102},"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",[22103],{"metadata":22104,"sys":22107,"fields":22114},{"tags":22105,"concepts":22106},[],[],{"space":22108,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":22110,"publishedVersion":372,"revision":62,"contentType":22112,"locale":29},{"sys":22109},{"type":12,"linkType":13,"id":14},{"sys":22111},{"id":21,"type":12,"linkType":22},{"sys":22113},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":22115,"metaTitle":382,"metaDescription":383,"mainTitle":22116,"subtitle":401,"heroImage":22131,"ctaButton":424,"ctaLink":425},[381],{"data":22117,"content":22118,"nodeType":74},{},[22119,22125],{"data":22120,"content":22121,"nodeType":78},{},[22122],{"data":22123,"marks":22124,"value":393,"nodeType":82},{},[],{"data":22126,"content":22127,"nodeType":87},{},[22128],{"data":22129,"marks":22130,"value":400,"nodeType":82},{},[],{"metadata":22132,"sys":22135,"fields":22140},{"tags":22133,"concepts":22134},[],[],{"space":22136,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":22138,"publishedVersion":62,"revision":44,"locale":29},{"sys":22137},{"type":12,"linkType":13,"id":14},{"sys":22139},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":22141},{"url":416,"details":22142,"fileName":422,"contentType":423},{"size":418,"image":22143},{"width":420,"height":421},{"sys":22145,"fields":22148},{"id":22146,"createdAt":22147},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":22149,"slug":22150,"articleIntro":22149,"category":22151},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[22152],{"metadata":22153,"sys":22156,"fields":22163},{"tags":22154,"concepts":22155},[],[],{"space":22157,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":22159,"publishedVersion":372,"revision":62,"contentType":22161,"locale":29},{"sys":22158},{"type":12,"linkType":13,"id":14},{"sys":22160},{"id":21,"type":12,"linkType":22},{"sys":22162},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":22164,"metaTitle":382,"metaDescription":383,"mainTitle":22165,"subtitle":401,"heroImage":22180,"ctaButton":424,"ctaLink":425},[381],{"data":22166,"content":22167,"nodeType":74},{},[22168,22174],{"data":22169,"content":22170,"nodeType":78},{},[22171],{"data":22172,"marks":22173,"value":393,"nodeType":82},{},[],{"data":22175,"content":22176,"nodeType":87},{},[22177],{"data":22178,"marks":22179,"value":400,"nodeType":82},{},[],{"metadata":22181,"sys":22184,"fields":22189},{"tags":22182,"concepts":22183},[],[],{"space":22185,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":22187,"publishedVersion":62,"revision":44,"locale":29},{"sys":22186},{"type":12,"linkType":13,"id":14},{"sys":22188},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":22190},{"url":416,"details":22191,"fileName":422,"contentType":423},{"size":418,"image":22192},{"width":420,"height":421},{"sys":22194,"fields":22197},{"id":22195,"createdAt":22196},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":22198,"slug":22199,"articleIntro":22198,"category":22200},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[22201],{"metadata":22202,"sys":22205,"fields":22212},{"tags":22203,"concepts":22204},[],[],{"space":22206,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":22208,"publishedVersion":372,"revision":62,"contentType":22210,"locale":29},{"sys":22207},{"type":12,"linkType":13,"id":14},{"sys":22209},{"id":21,"type":12,"linkType":22},{"sys":22211},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":22213,"metaTitle":382,"metaDescription":383,"mainTitle":22214,"subtitle":401,"heroImage":22229,"ctaButton":424,"ctaLink":425},[381],{"data":22215,"content":22216,"nodeType":74},{},[22217,22223],{"data":22218,"content":22219,"nodeType":78},{},[22220],{"data":22221,"marks":22222,"value":393,"nodeType":82},{},[],{"data":22224,"content":22225,"nodeType":87},{},[22226],{"data":22227,"marks":22228,"value":400,"nodeType":82},{},[],{"metadata":22230,"sys":22233,"fields":22238},{"tags":22231,"concepts":22232},[],[],{"space":22234,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":22236,"publishedVersion":62,"revision":44,"locale":29},{"sys":22235},{"type":12,"linkType":13,"id":14},{"sys":22237},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":22239},{"url":416,"details":22240,"fileName":422,"contentType":423},{"size":418,"image":22241},{"width":420,"height":421},{"sys":22243,"fields":22246},{"id":22244,"createdAt":22245},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":22247,"slug":22248,"articleIntro":22247,"category":22249},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[22250],{"metadata":22251,"sys":22254,"fields":22261},{"tags":22252,"concepts":22253},[],[],{"space":22255,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":22257,"publishedVersion":372,"revision":62,"contentType":22259,"locale":29},{"sys":22256},{"type":12,"linkType":13,"id":14},{"sys":22258},{"id":21,"type":12,"linkType":22},{"sys":22260},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":22262,"metaTitle":382,"metaDescription":383,"mainTitle":22263,"subtitle":401,"heroImage":22278,"ctaButton":424,"ctaLink":425},[381],{"data":22264,"content":22265,"nodeType":74},{},[22266,22272],{"data":22267,"content":22268,"nodeType":78},{},[22269],{"data":22270,"marks":22271,"value":393,"nodeType":82},{},[],{"data":22273,"content":22274,"nodeType":87},{},[22275],{"data":22276,"marks":22277,"value":400,"nodeType":82},{},[],{"metadata":22279,"sys":22282,"fields":22287},{"tags":22280,"concepts":22281},[],[],{"space":22283,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":22285,"publishedVersion":62,"revision":44,"locale":29},{"sys":22284},{"type":12,"linkType":13,"id":14},{"sys":22286},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":22288},{"url":416,"details":22289,"fileName":422,"contentType":423},{"size":418,"image":22290},{"width":420,"height":421},{"sys":22292,"fields":22295},{"id":22293,"createdAt":22294},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":22296,"slug":22297,"articleIntro":22296,"category":22298},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[22299],{"metadata":22300,"sys":22303,"fields":22310},{"tags":22301,"concepts":22302},[],[],{"space":22304,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":22306,"publishedVersion":372,"revision":62,"contentType":22308,"locale":29},{"sys":22305},{"type":12,"linkType":13,"id":14},{"sys":22307},{"id":21,"type":12,"linkType":22},{"sys":22309},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":22311,"metaTitle":382,"metaDescription":383,"mainTitle":22312,"subtitle":401,"heroImage":22327,"ctaButton":424,"ctaLink":425},[381],{"data":22313,"content":22314,"nodeType":74},{},[22315,22321],{"data":22316,"content":22317,"nodeType":78},{},[22318],{"data":22319,"marks":22320,"value":393,"nodeType":82},{},[],{"data":22322,"content":22323,"nodeType":87},{},[22324],{"data":22325,"marks":22326,"value":400,"nodeType":82},{},[],{"metadata":22328,"sys":22331,"fields":22336},{"tags":22329,"concepts":22330},[],[],{"space":22332,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":22334,"publishedVersion":62,"revision":44,"locale":29},{"sys":22333},{"type":12,"linkType":13,"id":14},{"sys":22335},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":22337},{"url":416,"details":22338,"fileName":422,"contentType":423},{"size":418,"image":22339},{"width":420,"height":421},{"sys":22341,"fields":22344},{"id":22342,"createdAt":22343},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":22345,"slug":22346,"articleIntro":22345,"category":22347},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[22348],{"metadata":22349,"sys":22352,"fields":22359},{"tags":22350,"concepts":22351},[],[],{"space":22353,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":22355,"publishedVersion":372,"revision":62,"contentType":22357,"locale":29},{"sys":22354},{"type":12,"linkType":13,"id":14},{"sys":22356},{"id":21,"type":12,"linkType":22},{"sys":22358},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":22360,"metaTitle":382,"metaDescription":383,"mainTitle":22361,"subtitle":401,"heroImage":22376,"ctaButton":424,"ctaLink":425},[381],{"data":22362,"content":22363,"nodeType":74},{},[22364,22370],{"data":22365,"content":22366,"nodeType":78},{},[22367],{"data":22368,"marks":22369,"value":393,"nodeType":82},{},[],{"data":22371,"content":22372,"nodeType":87},{},[22373],{"data":22374,"marks":22375,"value":400,"nodeType":82},{},[],{"metadata":22377,"sys":22380,"fields":22385},{"tags":22378,"concepts":22379},[],[],{"space":22381,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":22383,"publishedVersion":62,"revision":44,"locale":29},{"sys":22382},{"type":12,"linkType":13,"id":14},{"sys":22384},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":22386},{"url":416,"details":22387,"fileName":422,"contentType":423},{"size":418,"image":22388},{"width":420,"height":421},{"sys":22390,"fields":22393},{"id":22391,"createdAt":22392},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":22394,"slug":22395,"articleIntro":22394,"category":22396},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[22397],{"metadata":22398,"sys":22401,"fields":22408},{"tags":22399,"concepts":22400},[],[],{"space":22402,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":22404,"publishedVersion":372,"revision":62,"contentType":22406,"locale":29},{"sys":22403},{"type":12,"linkType":13,"id":14},{"sys":22405},{"id":21,"type":12,"linkType":22},{"sys":22407},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":22409,"metaTitle":382,"metaDescription":383,"mainTitle":22410,"subtitle":401,"heroImage":22425,"ctaButton":424,"ctaLink":425},[381],{"data":22411,"content":22412,"nodeType":74},{},[22413,22419],{"data":22414,"content":22415,"nodeType":78},{},[22416],{"data":22417,"marks":22418,"value":393,"nodeType":82},{},[],{"data":22420,"content":22421,"nodeType":87},{},[22422],{"data":22423,"marks":22424,"value":400,"nodeType":82},{},[],{"metadata":22426,"sys":22429,"fields":22434},{"tags":22427,"concepts":22428},[],[],{"space":22430,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":22432,"publishedVersion":62,"revision":44,"locale":29},{"sys":22431},{"type":12,"linkType":13,"id":14},{"sys":22433},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":22435},{"url":416,"details":22436,"fileName":422,"contentType":423},{"size":418,"image":22437},{"width":420,"height":421},{"sys":22439,"fields":22442},{"id":22440,"createdAt":22441},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":22443,"slug":22444,"articleIntro":22443,"category":22445},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[22446],{"metadata":22447,"sys":22450,"fields":22457},{"tags":22448,"concepts":22449},[],[],{"space":22451,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":22453,"publishedVersion":372,"revision":62,"contentType":22455,"locale":29},{"sys":22452},{"type":12,"linkType":13,"id":14},{"sys":22454},{"id":21,"type":12,"linkType":22},{"sys":22456},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":22458,"metaTitle":382,"metaDescription":383,"mainTitle":22459,"subtitle":401,"heroImage":22474,"ctaButton":424,"ctaLink":425},[381],{"data":22460,"content":22461,"nodeType":74},{},[22462,22468],{"data":22463,"content":22464,"nodeType":78},{},[22465],{"data":22466,"marks":22467,"value":393,"nodeType":82},{},[],{"data":22469,"content":22470,"nodeType":87},{},[22471],{"data":22472,"marks":22473,"value":400,"nodeType":82},{},[],{"metadata":22475,"sys":22478,"fields":22483},{"tags":22476,"concepts":22477},[],[],{"space":22479,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":22481,"publishedVersion":62,"revision":44,"locale":29},{"sys":22480},{"type":12,"linkType":13,"id":14},{"sys":22482},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":22484},{"url":416,"details":22485,"fileName":422,"contentType":423},{"size":418,"image":22486},{"width":420,"height":421},{"sys":22488,"fields":22491},{"id":22489,"createdAt":22490},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":22492,"slug":22493,"articleIntro":22492,"category":22494},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[22495],{"metadata":22496,"sys":22499,"fields":22506},{"tags":22497,"concepts":22498},[],[],{"space":22500,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":22502,"publishedVersion":372,"revision":62,"contentType":22504,"locale":29},{"sys":22501},{"type":12,"linkType":13,"id":14},{"sys":22503},{"id":21,"type":12,"linkType":22},{"sys":22505},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":22507,"metaTitle":382,"metaDescription":383,"mainTitle":22508,"subtitle":401,"heroImage":22523,"ctaButton":424,"ctaLink":425},[381],{"data":22509,"content":22510,"nodeType":74},{},[22511,22517],{"data":22512,"content":22513,"nodeType":78},{},[22514],{"data":22515,"marks":22516,"value":393,"nodeType":82},{},[],{"data":22518,"content":22519,"nodeType":87},{},[22520],{"data":22521,"marks":22522,"value":400,"nodeType":82},{},[],{"metadata":22524,"sys":22527,"fields":22532},{"tags":22525,"concepts":22526},[],[],{"space":22528,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":22530,"publishedVersion":62,"revision":44,"locale":29},{"sys":22529},{"type":12,"linkType":13,"id":14},{"sys":22531},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":22533},{"url":416,"details":22534,"fileName":422,"contentType":423},{"size":418,"image":22535},{"width":420,"height":421},{"sys":22537,"fields":22540},{"id":22538,"createdAt":22539},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":22541,"slug":22542,"articleIntro":-1,"category":22543},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[22544],{"metadata":22545,"sys":22548,"fields":22555},{"tags":22546,"concepts":22547},[],[],{"space":22549,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":22551,"publishedVersion":372,"revision":62,"contentType":22553,"locale":29},{"sys":22550},{"type":12,"linkType":13,"id":14},{"sys":22552},{"id":21,"type":12,"linkType":22},{"sys":22554},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":22556,"metaTitle":382,"metaDescription":383,"mainTitle":22557,"subtitle":401,"heroImage":22572,"ctaButton":424,"ctaLink":425},[381],{"data":22558,"content":22559,"nodeType":74},{},[22560,22566],{"data":22561,"content":22562,"nodeType":78},{},[22563],{"data":22564,"marks":22565,"value":393,"nodeType":82},{},[],{"data":22567,"content":22568,"nodeType":87},{},[22569],{"data":22570,"marks":22571,"value":400,"nodeType":82},{},[],{"metadata":22573,"sys":22576,"fields":22581},{"tags":22574,"concepts":22575},[],[],{"space":22577,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":22579,"publishedVersion":62,"revision":44,"locale":29},{"sys":22578},{"type":12,"linkType":13,"id":14},{"sys":22580},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":22582},{"url":416,"details":22583,"fileName":422,"contentType":423},{"size":418,"image":22584},{"width":420,"height":421},{"sys":22586,"fields":22589},{"id":22587,"createdAt":22588},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":22590,"slug":22591,"articleIntro":22592,"category":22593},"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.",[22594],{"metadata":22595,"sys":22598,"fields":22605},{"tags":22596,"concepts":22597},[],[],{"space":22599,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":22601,"publishedVersion":372,"revision":62,"contentType":22603,"locale":29},{"sys":22600},{"type":12,"linkType":13,"id":14},{"sys":22602},{"id":21,"type":12,"linkType":22},{"sys":22604},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":22606,"metaTitle":382,"metaDescription":383,"mainTitle":22607,"subtitle":401,"heroImage":22622,"ctaButton":424,"ctaLink":425},[381],{"data":22608,"content":22609,"nodeType":74},{},[22610,22616],{"data":22611,"content":22612,"nodeType":78},{},[22613],{"data":22614,"marks":22615,"value":393,"nodeType":82},{},[],{"data":22617,"content":22618,"nodeType":87},{},[22619],{"data":22620,"marks":22621,"value":400,"nodeType":82},{},[],{"metadata":22623,"sys":22626,"fields":22631},{"tags":22624,"concepts":22625},[],[],{"space":22627,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":22629,"publishedVersion":62,"revision":44,"locale":29},{"sys":22628},{"type":12,"linkType":13,"id":14},{"sys":22630},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":22632},{"url":416,"details":22633,"fileName":422,"contentType":423},{"size":418,"image":22634},{"width":420,"height":421},{"sys":22636,"fields":22639},{"id":22637,"createdAt":22638},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":22640,"slug":22641,"articleIntro":22640,"category":22642},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[22643],{"metadata":22644,"sys":22647,"fields":22654},{"tags":22645,"concepts":22646},[],[],{"space":22648,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":22650,"publishedVersion":372,"revision":62,"contentType":22652,"locale":29},{"sys":22649},{"type":12,"linkType":13,"id":14},{"sys":22651},{"id":21,"type":12,"linkType":22},{"sys":22653},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":22655,"metaTitle":382,"metaDescription":383,"mainTitle":22656,"subtitle":401,"heroImage":22671,"ctaButton":424,"ctaLink":425},[381],{"data":22657,"content":22658,"nodeType":74},{},[22659,22665],{"data":22660,"content":22661,"nodeType":78},{},[22662],{"data":22663,"marks":22664,"value":393,"nodeType":82},{},[],{"data":22666,"content":22667,"nodeType":87},{},[22668],{"data":22669,"marks":22670,"value":400,"nodeType":82},{},[],{"metadata":22672,"sys":22675,"fields":22680},{"tags":22673,"concepts":22674},[],[],{"space":22676,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":22678,"publishedVersion":62,"revision":44,"locale":29},{"sys":22677},{"type":12,"linkType":13,"id":14},{"sys":22679},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":22681},{"url":416,"details":22682,"fileName":422,"contentType":423},{"size":418,"image":22683},{"width":420,"height":421},{"sys":22685,"fields":22688},{"id":22686,"createdAt":22687},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":22689,"slug":22690,"articleIntro":-1,"category":22691},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[22692],{"metadata":22693,"sys":22696,"fields":22703},{"tags":22694,"concepts":22695},[],[],{"space":22697,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":22699,"publishedVersion":372,"revision":62,"contentType":22701,"locale":29},{"sys":22698},{"type":12,"linkType":13,"id":14},{"sys":22700},{"id":21,"type":12,"linkType":22},{"sys":22702},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":22704,"metaTitle":382,"metaDescription":383,"mainTitle":22705,"subtitle":401,"heroImage":22720,"ctaButton":424,"ctaLink":425},[381],{"data":22706,"content":22707,"nodeType":74},{},[22708,22714],{"data":22709,"content":22710,"nodeType":78},{},[22711],{"data":22712,"marks":22713,"value":393,"nodeType":82},{},[],{"data":22715,"content":22716,"nodeType":87},{},[22717],{"data":22718,"marks":22719,"value":400,"nodeType":82},{},[],{"metadata":22721,"sys":22724,"fields":22729},{"tags":22722,"concepts":22723},[],[],{"space":22725,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":22727,"publishedVersion":62,"revision":44,"locale":29},{"sys":22726},{"type":12,"linkType":13,"id":14},{"sys":22728},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":22730},{"url":416,"details":22731,"fileName":422,"contentType":423},{"size":418,"image":22732},{"width":420,"height":421},{"sys":22734,"fields":22737},{"id":22735,"createdAt":22736},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":22738,"slug":22739,"articleIntro":-1,"category":22740},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[22741],{"metadata":22742,"sys":22745,"fields":22752},{"tags":22743,"concepts":22744},[],[],{"space":22746,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":22748,"publishedVersion":372,"revision":62,"contentType":22750,"locale":29},{"sys":22747},{"type":12,"linkType":13,"id":14},{"sys":22749},{"id":21,"type":12,"linkType":22},{"sys":22751},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":22753,"metaTitle":382,"metaDescription":383,"mainTitle":22754,"subtitle":401,"heroImage":22769,"ctaButton":424,"ctaLink":425},[381],{"data":22755,"content":22756,"nodeType":74},{},[22757,22763],{"data":22758,"content":22759,"nodeType":78},{},[22760],{"data":22761,"marks":22762,"value":393,"nodeType":82},{},[],{"data":22764,"content":22765,"nodeType":87},{},[22766],{"data":22767,"marks":22768,"value":400,"nodeType":82},{},[],{"metadata":22770,"sys":22773,"fields":22778},{"tags":22771,"concepts":22772},[],[],{"space":22774,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":22776,"publishedVersion":62,"revision":44,"locale":29},{"sys":22775},{"type":12,"linkType":13,"id":14},{"sys":22777},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":22779},{"url":416,"details":22780,"fileName":422,"contentType":423},{"size":418,"image":22781},{"width":420,"height":421},{"sys":22783,"fields":22786},{"id":22784,"createdAt":22785},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":22787,"slug":22788,"articleIntro":22787,"category":22789},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[22790],{"metadata":22791,"sys":22794,"fields":22801},{"tags":22792,"concepts":22793},[],[],{"space":22795,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":22797,"publishedVersion":372,"revision":62,"contentType":22799,"locale":29},{"sys":22796},{"type":12,"linkType":13,"id":14},{"sys":22798},{"id":21,"type":12,"linkType":22},{"sys":22800},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":22802,"metaTitle":382,"metaDescription":383,"mainTitle":22803,"subtitle":401,"heroImage":22818,"ctaButton":424,"ctaLink":425},[381],{"data":22804,"content":22805,"nodeType":74},{},[22806,22812],{"data":22807,"content":22808,"nodeType":78},{},[22809],{"data":22810,"marks":22811,"value":393,"nodeType":82},{},[],{"data":22813,"content":22814,"nodeType":87},{},[22815],{"data":22816,"marks":22817,"value":400,"nodeType":82},{},[],{"metadata":22819,"sys":22822,"fields":22827},{"tags":22820,"concepts":22821},[],[],{"space":22823,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":22825,"publishedVersion":62,"revision":44,"locale":29},{"sys":22824},{"type":12,"linkType":13,"id":14},{"sys":22826},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":22828},{"url":416,"details":22829,"fileName":422,"contentType":423},{"size":418,"image":22830},{"width":420,"height":421},{"sys":22832,"fields":22835},{"id":22833,"createdAt":22834},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":22836,"slug":22837,"articleIntro":22836,"category":22838},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[22839],{"metadata":22840,"sys":22843,"fields":22850},{"tags":22841,"concepts":22842},[],[],{"space":22844,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":22846,"publishedVersion":372,"revision":62,"contentType":22848,"locale":29},{"sys":22845},{"type":12,"linkType":13,"id":14},{"sys":22847},{"id":21,"type":12,"linkType":22},{"sys":22849},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":22851,"metaTitle":382,"metaDescription":383,"mainTitle":22852,"subtitle":401,"heroImage":22867,"ctaButton":424,"ctaLink":425},[381],{"data":22853,"content":22854,"nodeType":74},{},[22855,22861],{"data":22856,"content":22857,"nodeType":78},{},[22858],{"data":22859,"marks":22860,"value":393,"nodeType":82},{},[],{"data":22862,"content":22863,"nodeType":87},{},[22864],{"data":22865,"marks":22866,"value":400,"nodeType":82},{},[],{"metadata":22868,"sys":22871,"fields":22876},{"tags":22869,"concepts":22870},[],[],{"space":22872,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":22874,"publishedVersion":62,"revision":44,"locale":29},{"sys":22873},{"type":12,"linkType":13,"id":14},{"sys":22875},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":22877},{"url":416,"details":22878,"fileName":422,"contentType":423},{"size":418,"image":22879},{"width":420,"height":421},{"sys":22881,"fields":22884},{"id":22882,"createdAt":22883},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":22885,"slug":22886,"articleIntro":-1,"category":22887},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[22888],{"metadata":22889,"sys":22892,"fields":22899},{"tags":22890,"concepts":22891},[],[],{"space":22893,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":22895,"publishedVersion":372,"revision":62,"contentType":22897,"locale":29},{"sys":22894},{"type":12,"linkType":13,"id":14},{"sys":22896},{"id":21,"type":12,"linkType":22},{"sys":22898},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":22900,"metaTitle":382,"metaDescription":383,"mainTitle":22901,"subtitle":401,"heroImage":22916,"ctaButton":424,"ctaLink":425},[381],{"data":22902,"content":22903,"nodeType":74},{},[22904,22910],{"data":22905,"content":22906,"nodeType":78},{},[22907],{"data":22908,"marks":22909,"value":393,"nodeType":82},{},[],{"data":22911,"content":22912,"nodeType":87},{},[22913],{"data":22914,"marks":22915,"value":400,"nodeType":82},{},[],{"metadata":22917,"sys":22920,"fields":22925},{"tags":22918,"concepts":22919},[],[],{"space":22921,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":22923,"publishedVersion":62,"revision":44,"locale":29},{"sys":22922},{"type":12,"linkType":13,"id":14},{"sys":22924},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":22926},{"url":416,"details":22927,"fileName":422,"contentType":423},{"size":418,"image":22928},{"width":420,"height":421},{"sys":22930,"fields":22933},{"id":22931,"createdAt":22932},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":22934,"slug":22935,"articleIntro":22934,"category":22936},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[22937],{"metadata":22938,"sys":22941,"fields":22948},{"tags":22939,"concepts":22940},[],[],{"space":22942,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":22944,"publishedVersion":372,"revision":62,"contentType":22946,"locale":29},{"sys":22943},{"type":12,"linkType":13,"id":14},{"sys":22945},{"id":21,"type":12,"linkType":22},{"sys":22947},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":22949,"metaTitle":382,"metaDescription":383,"mainTitle":22950,"subtitle":401,"heroImage":22965,"ctaButton":424,"ctaLink":425},[381],{"data":22951,"content":22952,"nodeType":74},{},[22953,22959],{"data":22954,"content":22955,"nodeType":78},{},[22956],{"data":22957,"marks":22958,"value":393,"nodeType":82},{},[],{"data":22960,"content":22961,"nodeType":87},{},[22962],{"data":22963,"marks":22964,"value":400,"nodeType":82},{},[],{"metadata":22966,"sys":22969,"fields":22974},{"tags":22967,"concepts":22968},[],[],{"space":22970,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":22972,"publishedVersion":62,"revision":44,"locale":29},{"sys":22971},{"type":12,"linkType":13,"id":14},{"sys":22973},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":22975},{"url":416,"details":22976,"fileName":422,"contentType":423},{"size":418,"image":22977},{"width":420,"height":421},{"sys":22979,"fields":22982},{"id":22980,"createdAt":22981},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":22983,"slug":22984,"articleIntro":22983,"category":22985},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[22986],{"metadata":22987,"sys":22990,"fields":22997},{"tags":22988,"concepts":22989},[],[],{"space":22991,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":22993,"publishedVersion":372,"revision":62,"contentType":22995,"locale":29},{"sys":22992},{"type":12,"linkType":13,"id":14},{"sys":22994},{"id":21,"type":12,"linkType":22},{"sys":22996},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":22998,"metaTitle":382,"metaDescription":383,"mainTitle":22999,"subtitle":401,"heroImage":23014,"ctaButton":424,"ctaLink":425},[381],{"data":23000,"content":23001,"nodeType":74},{},[23002,23008],{"data":23003,"content":23004,"nodeType":78},{},[23005],{"data":23006,"marks":23007,"value":393,"nodeType":82},{},[],{"data":23009,"content":23010,"nodeType":87},{},[23011],{"data":23012,"marks":23013,"value":400,"nodeType":82},{},[],{"metadata":23015,"sys":23018,"fields":23023},{"tags":23016,"concepts":23017},[],[],{"space":23019,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":23021,"publishedVersion":62,"revision":44,"locale":29},{"sys":23020},{"type":12,"linkType":13,"id":14},{"sys":23022},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":23024},{"url":416,"details":23025,"fileName":422,"contentType":423},{"size":418,"image":23026},{"width":420,"height":421},{"sys":23028,"fields":23031},{"id":23029,"createdAt":23030},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":23032,"slug":23033,"articleIntro":23032,"category":23034},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[23035],{"metadata":23036,"sys":23039,"fields":23046},{"tags":23037,"concepts":23038},[],[],{"space":23040,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":23042,"publishedVersion":372,"revision":62,"contentType":23044,"locale":29},{"sys":23041},{"type":12,"linkType":13,"id":14},{"sys":23043},{"id":21,"type":12,"linkType":22},{"sys":23045},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":23047,"metaTitle":382,"metaDescription":383,"mainTitle":23048,"subtitle":401,"heroImage":23063,"ctaButton":424,"ctaLink":425},[381],{"data":23049,"content":23050,"nodeType":74},{},[23051,23057],{"data":23052,"content":23053,"nodeType":78},{},[23054],{"data":23055,"marks":23056,"value":393,"nodeType":82},{},[],{"data":23058,"content":23059,"nodeType":87},{},[23060],{"data":23061,"marks":23062,"value":400,"nodeType":82},{},[],{"metadata":23064,"sys":23067,"fields":23072},{"tags":23065,"concepts":23066},[],[],{"space":23068,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":23070,"publishedVersion":62,"revision":44,"locale":29},{"sys":23069},{"type":12,"linkType":13,"id":14},{"sys":23071},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":23073},{"url":416,"details":23074,"fileName":422,"contentType":423},{"size":418,"image":23075},{"width":420,"height":421},{"sys":23077,"fields":23080},{"id":23078,"createdAt":23079},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":23081,"slug":23082,"articleIntro":23081,"category":23083},"6161 - Multirisques","compte-6161-multirisques",[23084],{"metadata":23085,"sys":23088,"fields":23095},{"tags":23086,"concepts":23087},[],[],{"space":23089,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":23091,"publishedVersion":372,"revision":62,"contentType":23093,"locale":29},{"sys":23090},{"type":12,"linkType":13,"id":14},{"sys":23092},{"id":21,"type":12,"linkType":22},{"sys":23094},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":23096,"metaTitle":382,"metaDescription":383,"mainTitle":23097,"subtitle":401,"heroImage":23112,"ctaButton":424,"ctaLink":425},[381],{"data":23098,"content":23099,"nodeType":74},{},[23100,23106],{"data":23101,"content":23102,"nodeType":78},{},[23103],{"data":23104,"marks":23105,"value":393,"nodeType":82},{},[],{"data":23107,"content":23108,"nodeType":87},{},[23109],{"data":23110,"marks":23111,"value":400,"nodeType":82},{},[],{"metadata":23113,"sys":23116,"fields":23121},{"tags":23114,"concepts":23115},[],[],{"space":23117,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":23119,"publishedVersion":62,"revision":44,"locale":29},{"sys":23118},{"type":12,"linkType":13,"id":14},{"sys":23120},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":23122},{"url":416,"details":23123,"fileName":422,"contentType":423},{"size":418,"image":23124},{"width":420,"height":421},{"sys":23126,"fields":23129},{"id":23127,"createdAt":23128},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":23130,"slug":23131,"articleIntro":23130,"category":23132},"2313 - Constructions","compte-2313-constructions",[23133],{"metadata":23134,"sys":23137,"fields":23144},{"tags":23135,"concepts":23136},[],[],{"space":23138,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":23140,"publishedVersion":372,"revision":62,"contentType":23142,"locale":29},{"sys":23139},{"type":12,"linkType":13,"id":14},{"sys":23141},{"id":21,"type":12,"linkType":22},{"sys":23143},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":23145,"metaTitle":382,"metaDescription":383,"mainTitle":23146,"subtitle":401,"heroImage":23161,"ctaButton":424,"ctaLink":425},[381],{"data":23147,"content":23148,"nodeType":74},{},[23149,23155],{"data":23150,"content":23151,"nodeType":78},{},[23152],{"data":23153,"marks":23154,"value":393,"nodeType":82},{},[],{"data":23156,"content":23157,"nodeType":87},{},[23158],{"data":23159,"marks":23160,"value":400,"nodeType":82},{},[],{"metadata":23162,"sys":23165,"fields":23170},{"tags":23163,"concepts":23164},[],[],{"space":23166,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":23168,"publishedVersion":62,"revision":44,"locale":29},{"sys":23167},{"type":12,"linkType":13,"id":14},{"sys":23169},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":23171},{"url":416,"details":23172,"fileName":422,"contentType":423},{"size":418,"image":23173},{"width":420,"height":421},{"sys":23175,"fields":23178},{"id":23176,"createdAt":23177},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":23179,"slug":23180,"articleIntro":23179,"category":23181},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[23182],{"metadata":23183,"sys":23186,"fields":23193},{"tags":23184,"concepts":23185},[],[],{"space":23187,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":23189,"publishedVersion":372,"revision":62,"contentType":23191,"locale":29},{"sys":23188},{"type":12,"linkType":13,"id":14},{"sys":23190},{"id":21,"type":12,"linkType":22},{"sys":23192},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":23194,"metaTitle":382,"metaDescription":383,"mainTitle":23195,"subtitle":401,"heroImage":23210,"ctaButton":424,"ctaLink":425},[381],{"data":23196,"content":23197,"nodeType":74},{},[23198,23204],{"data":23199,"content":23200,"nodeType":78},{},[23201],{"data":23202,"marks":23203,"value":393,"nodeType":82},{},[],{"data":23205,"content":23206,"nodeType":87},{},[23207],{"data":23208,"marks":23209,"value":400,"nodeType":82},{},[],{"metadata":23211,"sys":23214,"fields":23219},{"tags":23212,"concepts":23213},[],[],{"space":23215,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":23217,"publishedVersion":62,"revision":44,"locale":29},{"sys":23216},{"type":12,"linkType":13,"id":14},{"sys":23218},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":23220},{"url":416,"details":23221,"fileName":422,"contentType":423},{"size":418,"image":23222},{"width":420,"height":421},{"sys":23224,"fields":23227},{"id":23225,"createdAt":23226},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":23228,"slug":23229,"articleIntro":23228,"category":23230},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[23231],{"metadata":23232,"sys":23235,"fields":23242},{"tags":23233,"concepts":23234},[],[],{"space":23236,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":23238,"publishedVersion":372,"revision":62,"contentType":23240,"locale":29},{"sys":23237},{"type":12,"linkType":13,"id":14},{"sys":23239},{"id":21,"type":12,"linkType":22},{"sys":23241},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":23243,"metaTitle":382,"metaDescription":383,"mainTitle":23244,"subtitle":401,"heroImage":23259,"ctaButton":424,"ctaLink":425},[381],{"data":23245,"content":23246,"nodeType":74},{},[23247,23253],{"data":23248,"content":23249,"nodeType":78},{},[23250],{"data":23251,"marks":23252,"value":393,"nodeType":82},{},[],{"data":23254,"content":23255,"nodeType":87},{},[23256],{"data":23257,"marks":23258,"value":400,"nodeType":82},{},[],{"metadata":23260,"sys":23263,"fields":23268},{"tags":23261,"concepts":23262},[],[],{"space":23264,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":23266,"publishedVersion":62,"revision":44,"locale":29},{"sys":23265},{"type":12,"linkType":13,"id":14},{"sys":23267},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":23269},{"url":416,"details":23270,"fileName":422,"contentType":423},{"size":418,"image":23271},{"width":420,"height":421},{"sys":23273,"fields":23276},{"id":23274,"createdAt":23275},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":23277,"slug":23278,"articleIntro":23277,"category":23279},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[23280],{"metadata":23281,"sys":23284,"fields":23291},{"tags":23282,"concepts":23283},[],[],{"space":23285,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":23287,"publishedVersion":372,"revision":62,"contentType":23289,"locale":29},{"sys":23286},{"type":12,"linkType":13,"id":14},{"sys":23288},{"id":21,"type":12,"linkType":22},{"sys":23290},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":23292,"metaTitle":382,"metaDescription":383,"mainTitle":23293,"subtitle":401,"heroImage":23308,"ctaButton":424,"ctaLink":425},[381],{"data":23294,"content":23295,"nodeType":74},{},[23296,23302],{"data":23297,"content":23298,"nodeType":78},{},[23299],{"data":23300,"marks":23301,"value":393,"nodeType":82},{},[],{"data":23303,"content":23304,"nodeType":87},{},[23305],{"data":23306,"marks":23307,"value":400,"nodeType":82},{},[],{"metadata":23309,"sys":23312,"fields":23317},{"tags":23310,"concepts":23311},[],[],{"space":23313,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":23315,"publishedVersion":62,"revision":44,"locale":29},{"sys":23314},{"type":12,"linkType":13,"id":14},{"sys":23316},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":23318},{"url":416,"details":23319,"fileName":422,"contentType":423},{"size":418,"image":23320},{"width":420,"height":421},{"sys":23322,"fields":23325},{"id":23323,"createdAt":23324},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":23326,"slug":23327,"articleIntro":23326,"category":23328},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[23329],{"metadata":23330,"sys":23333,"fields":23340},{"tags":23331,"concepts":23332},[],[],{"space":23334,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":23336,"publishedVersion":372,"revision":62,"contentType":23338,"locale":29},{"sys":23335},{"type":12,"linkType":13,"id":14},{"sys":23337},{"id":21,"type":12,"linkType":22},{"sys":23339},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":23341,"metaTitle":382,"metaDescription":383,"mainTitle":23342,"subtitle":401,"heroImage":23357,"ctaButton":424,"ctaLink":425},[381],{"data":23343,"content":23344,"nodeType":74},{},[23345,23351],{"data":23346,"content":23347,"nodeType":78},{},[23348],{"data":23349,"marks":23350,"value":393,"nodeType":82},{},[],{"data":23352,"content":23353,"nodeType":87},{},[23354],{"data":23355,"marks":23356,"value":400,"nodeType":82},{},[],{"metadata":23358,"sys":23361,"fields":23366},{"tags":23359,"concepts":23360},[],[],{"space":23362,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":23364,"publishedVersion":62,"revision":44,"locale":29},{"sys":23363},{"type":12,"linkType":13,"id":14},{"sys":23365},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":23367},{"url":416,"details":23368,"fileName":422,"contentType":423},{"size":418,"image":23369},{"width":420,"height":421},{"sys":23371,"fields":23374},{"id":23372,"createdAt":23373},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":23375,"slug":23376,"articleIntro":23375,"category":23377},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[23378],{"metadata":23379,"sys":23382,"fields":23389},{"tags":23380,"concepts":23381},[],[],{"space":23383,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":23385,"publishedVersion":372,"revision":62,"contentType":23387,"locale":29},{"sys":23384},{"type":12,"linkType":13,"id":14},{"sys":23386},{"id":21,"type":12,"linkType":22},{"sys":23388},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":23390,"metaTitle":382,"metaDescription":383,"mainTitle":23391,"subtitle":401,"heroImage":23406,"ctaButton":424,"ctaLink":425},[381],{"data":23392,"content":23393,"nodeType":74},{},[23394,23400],{"data":23395,"content":23396,"nodeType":78},{},[23397],{"data":23398,"marks":23399,"value":393,"nodeType":82},{},[],{"data":23401,"content":23402,"nodeType":87},{},[23403],{"data":23404,"marks":23405,"value":400,"nodeType":82},{},[],{"metadata":23407,"sys":23410,"fields":23415},{"tags":23408,"concepts":23409},[],[],{"space":23411,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":23413,"publishedVersion":62,"revision":44,"locale":29},{"sys":23412},{"type":12,"linkType":13,"id":14},{"sys":23414},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":23416},{"url":416,"details":23417,"fileName":422,"contentType":423},{"size":418,"image":23418},{"width":420,"height":421},{"sys":23420,"fields":23423},{"id":23421,"createdAt":23422},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":23424,"slug":23425,"articleIntro":23424,"category":23426},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[23427],{"metadata":23428,"sys":23431,"fields":23438},{"tags":23429,"concepts":23430},[],[],{"space":23432,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":23434,"publishedVersion":372,"revision":62,"contentType":23436,"locale":29},{"sys":23433},{"type":12,"linkType":13,"id":14},{"sys":23435},{"id":21,"type":12,"linkType":22},{"sys":23437},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":23439,"metaTitle":382,"metaDescription":383,"mainTitle":23440,"subtitle":401,"heroImage":23455,"ctaButton":424,"ctaLink":425},[381],{"data":23441,"content":23442,"nodeType":74},{},[23443,23449],{"data":23444,"content":23445,"nodeType":78},{},[23446],{"data":23447,"marks":23448,"value":393,"nodeType":82},{},[],{"data":23450,"content":23451,"nodeType":87},{},[23452],{"data":23453,"marks":23454,"value":400,"nodeType":82},{},[],{"metadata":23456,"sys":23459,"fields":23464},{"tags":23457,"concepts":23458},[],[],{"space":23460,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":23462,"publishedVersion":62,"revision":44,"locale":29},{"sys":23461},{"type":12,"linkType":13,"id":14},{"sys":23463},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":23465},{"url":416,"details":23466,"fileName":422,"contentType":423},{"size":418,"image":23467},{"width":420,"height":421},{"sys":23469,"fields":23472},{"id":23470,"createdAt":23471},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":23473,"slug":23474,"articleIntro":23473,"category":23475},"6248 - Divers","compte-6248-divers",[23476],{"metadata":23477,"sys":23480,"fields":23487},{"tags":23478,"concepts":23479},[],[],{"space":23481,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":23483,"publishedVersion":372,"revision":62,"contentType":23485,"locale":29},{"sys":23482},{"type":12,"linkType":13,"id":14},{"sys":23484},{"id":21,"type":12,"linkType":22},{"sys":23486},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":23488,"metaTitle":382,"metaDescription":383,"mainTitle":23489,"subtitle":401,"heroImage":23504,"ctaButton":424,"ctaLink":425},[381],{"data":23490,"content":23491,"nodeType":74},{},[23492,23498],{"data":23493,"content":23494,"nodeType":78},{},[23495],{"data":23496,"marks":23497,"value":393,"nodeType":82},{},[],{"data":23499,"content":23500,"nodeType":87},{},[23501],{"data":23502,"marks":23503,"value":400,"nodeType":82},{},[],{"metadata":23505,"sys":23508,"fields":23513},{"tags":23506,"concepts":23507},[],[],{"space":23509,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":23511,"publishedVersion":62,"revision":44,"locale":29},{"sys":23510},{"type":12,"linkType":13,"id":14},{"sys":23512},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":23514},{"url":416,"details":23515,"fileName":422,"contentType":423},{"size":418,"image":23516},{"width":420,"height":421},{"sys":23518,"fields":23521},{"id":23519,"createdAt":23520},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":23522,"slug":23523,"articleIntro":-1,"category":23524},"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",[23525],{"metadata":23526,"sys":23529,"fields":23536},{"tags":23527,"concepts":23528},[],[],{"space":23530,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":23532,"publishedVersion":372,"revision":62,"contentType":23534,"locale":29},{"sys":23531},{"type":12,"linkType":13,"id":14},{"sys":23533},{"id":21,"type":12,"linkType":22},{"sys":23535},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":23537,"metaTitle":382,"metaDescription":383,"mainTitle":23538,"subtitle":401,"heroImage":23553,"ctaButton":424,"ctaLink":425},[381],{"data":23539,"content":23540,"nodeType":74},{},[23541,23547],{"data":23542,"content":23543,"nodeType":78},{},[23544],{"data":23545,"marks":23546,"value":393,"nodeType":82},{},[],{"data":23548,"content":23549,"nodeType":87},{},[23550],{"data":23551,"marks":23552,"value":400,"nodeType":82},{},[],{"metadata":23554,"sys":23557,"fields":23562},{"tags":23555,"concepts":23556},[],[],{"space":23558,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":23560,"publishedVersion":62,"revision":44,"locale":29},{"sys":23559},{"type":12,"linkType":13,"id":14},{"sys":23561},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":23563},{"url":416,"details":23564,"fileName":422,"contentType":423},{"size":418,"image":23565},{"width":420,"height":421},{"sys":23567,"fields":23570},{"id":23568,"createdAt":23569},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":23571,"slug":23572,"articleIntro":23571,"category":23573},"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",[23574],{"metadata":23575,"sys":23578,"fields":23585},{"tags":23576,"concepts":23577},[],[],{"space":23579,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":23581,"publishedVersion":372,"revision":62,"contentType":23583,"locale":29},{"sys":23580},{"type":12,"linkType":13,"id":14},{"sys":23582},{"id":21,"type":12,"linkType":22},{"sys":23584},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":23586,"metaTitle":382,"metaDescription":383,"mainTitle":23587,"subtitle":401,"heroImage":23602,"ctaButton":424,"ctaLink":425},[381],{"data":23588,"content":23589,"nodeType":74},{},[23590,23596],{"data":23591,"content":23592,"nodeType":78},{},[23593],{"data":23594,"marks":23595,"value":393,"nodeType":82},{},[],{"data":23597,"content":23598,"nodeType":87},{},[23599],{"data":23600,"marks":23601,"value":400,"nodeType":82},{},[],{"metadata":23603,"sys":23606,"fields":23611},{"tags":23604,"concepts":23605},[],[],{"space":23607,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":23609,"publishedVersion":62,"revision":44,"locale":29},{"sys":23608},{"type":12,"linkType":13,"id":14},{"sys":23610},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":23612},{"url":416,"details":23613,"fileName":422,"contentType":423},{"size":418,"image":23614},{"width":420,"height":421},{"sys":23616,"fields":23619},{"id":23617,"createdAt":23618},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":23620,"slug":23621,"articleIntro":-1,"category":23622},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[23623],{"metadata":23624,"sys":23627,"fields":23634},{"tags":23625,"concepts":23626},[],[],{"space":23628,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":23630,"publishedVersion":372,"revision":62,"contentType":23632,"locale":29},{"sys":23629},{"type":12,"linkType":13,"id":14},{"sys":23631},{"id":21,"type":12,"linkType":22},{"sys":23633},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":23635,"metaTitle":382,"metaDescription":383,"mainTitle":23636,"subtitle":401,"heroImage":23651,"ctaButton":424,"ctaLink":425},[381],{"data":23637,"content":23638,"nodeType":74},{},[23639,23645],{"data":23640,"content":23641,"nodeType":78},{},[23642],{"data":23643,"marks":23644,"value":393,"nodeType":82},{},[],{"data":23646,"content":23647,"nodeType":87},{},[23648],{"data":23649,"marks":23650,"value":400,"nodeType":82},{},[],{"metadata":23652,"sys":23655,"fields":23660},{"tags":23653,"concepts":23654},[],[],{"space":23656,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":23658,"publishedVersion":62,"revision":44,"locale":29},{"sys":23657},{"type":12,"linkType":13,"id":14},{"sys":23659},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":23661},{"url":416,"details":23662,"fileName":422,"contentType":423},{"size":418,"image":23663},{"width":420,"height":421},{"sys":23665,"fields":23668},{"id":23666,"createdAt":23667},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":23669,"slug":23670,"articleIntro":23669,"category":23671},"7083 - Locations diverses","compte-7083-locations-diverses",[23672],{"metadata":23673,"sys":23676,"fields":23683},{"tags":23674,"concepts":23675},[],[],{"space":23677,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":23679,"publishedVersion":372,"revision":62,"contentType":23681,"locale":29},{"sys":23678},{"type":12,"linkType":13,"id":14},{"sys":23680},{"id":21,"type":12,"linkType":22},{"sys":23682},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":23684,"metaTitle":382,"metaDescription":383,"mainTitle":23685,"subtitle":401,"heroImage":23700,"ctaButton":424,"ctaLink":425},[381],{"data":23686,"content":23687,"nodeType":74},{},[23688,23694],{"data":23689,"content":23690,"nodeType":78},{},[23691],{"data":23692,"marks":23693,"value":393,"nodeType":82},{},[],{"data":23695,"content":23696,"nodeType":87},{},[23697],{"data":23698,"marks":23699,"value":400,"nodeType":82},{},[],{"metadata":23701,"sys":23704,"fields":23709},{"tags":23702,"concepts":23703},[],[],{"space":23705,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":23707,"publishedVersion":62,"revision":44,"locale":29},{"sys":23706},{"type":12,"linkType":13,"id":14},{"sys":23708},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":23710},{"url":416,"details":23711,"fileName":422,"contentType":423},{"size":418,"image":23712},{"width":420,"height":421},{"sys":23714,"fields":23717},{"id":23715,"createdAt":23716},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":23718,"slug":23719,"articleIntro":23718,"category":23720},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[23721],{"metadata":23722,"sys":23725,"fields":23732},{"tags":23723,"concepts":23724},[],[],{"space":23726,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":23728,"publishedVersion":372,"revision":62,"contentType":23730,"locale":29},{"sys":23727},{"type":12,"linkType":13,"id":14},{"sys":23729},{"id":21,"type":12,"linkType":22},{"sys":23731},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":23733,"metaTitle":382,"metaDescription":383,"mainTitle":23734,"subtitle":401,"heroImage":23749,"ctaButton":424,"ctaLink":425},[381],{"data":23735,"content":23736,"nodeType":74},{},[23737,23743],{"data":23738,"content":23739,"nodeType":78},{},[23740],{"data":23741,"marks":23742,"value":393,"nodeType":82},{},[],{"data":23744,"content":23745,"nodeType":87},{},[23746],{"data":23747,"marks":23748,"value":400,"nodeType":82},{},[],{"metadata":23750,"sys":23753,"fields":23758},{"tags":23751,"concepts":23752},[],[],{"space":23754,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":23756,"publishedVersion":62,"revision":44,"locale":29},{"sys":23755},{"type":12,"linkType":13,"id":14},{"sys":23757},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":23759},{"url":416,"details":23760,"fileName":422,"contentType":423},{"size":418,"image":23761},{"width":420,"height":421},{"sys":23763,"fields":23766},{"id":23764,"createdAt":23765},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":23767,"slug":23768,"articleIntro":23767,"category":23769},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[23770],{"metadata":23771,"sys":23774,"fields":23781},{"tags":23772,"concepts":23773},[],[],{"space":23775,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":23777,"publishedVersion":372,"revision":62,"contentType":23779,"locale":29},{"sys":23776},{"type":12,"linkType":13,"id":14},{"sys":23778},{"id":21,"type":12,"linkType":22},{"sys":23780},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":23782,"metaTitle":382,"metaDescription":383,"mainTitle":23783,"subtitle":401,"heroImage":23798,"ctaButton":424,"ctaLink":425},[381],{"data":23784,"content":23785,"nodeType":74},{},[23786,23792],{"data":23787,"content":23788,"nodeType":78},{},[23789],{"data":23790,"marks":23791,"value":393,"nodeType":82},{},[],{"data":23793,"content":23794,"nodeType":87},{},[23795],{"data":23796,"marks":23797,"value":400,"nodeType":82},{},[],{"metadata":23799,"sys":23802,"fields":23807},{"tags":23800,"concepts":23801},[],[],{"space":23803,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":23805,"publishedVersion":62,"revision":44,"locale":29},{"sys":23804},{"type":12,"linkType":13,"id":14},{"sys":23806},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":23808},{"url":416,"details":23809,"fileName":422,"contentType":423},{"size":418,"image":23810},{"width":420,"height":421},{"sys":23812,"fields":23815},{"id":23813,"createdAt":23814},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":23816,"slug":23817,"articleIntro":23816,"category":23818},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[23819],{"metadata":23820,"sys":23823,"fields":23830},{"tags":23821,"concepts":23822},[],[],{"space":23824,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":23826,"publishedVersion":372,"revision":62,"contentType":23828,"locale":29},{"sys":23825},{"type":12,"linkType":13,"id":14},{"sys":23827},{"id":21,"type":12,"linkType":22},{"sys":23829},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":23831,"metaTitle":382,"metaDescription":383,"mainTitle":23832,"subtitle":401,"heroImage":23847,"ctaButton":424,"ctaLink":425},[381],{"data":23833,"content":23834,"nodeType":74},{},[23835,23841],{"data":23836,"content":23837,"nodeType":78},{},[23838],{"data":23839,"marks":23840,"value":393,"nodeType":82},{},[],{"data":23842,"content":23843,"nodeType":87},{},[23844],{"data":23845,"marks":23846,"value":400,"nodeType":82},{},[],{"metadata":23848,"sys":23851,"fields":23856},{"tags":23849,"concepts":23850},[],[],{"space":23852,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":23854,"publishedVersion":62,"revision":44,"locale":29},{"sys":23853},{"type":12,"linkType":13,"id":14},{"sys":23855},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":23857},{"url":416,"details":23858,"fileName":422,"contentType":423},{"size":418,"image":23859},{"width":420,"height":421},{"sys":23861,"fields":23864},{"id":23862,"createdAt":23863},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":23865,"slug":23866,"articleIntro":23865,"category":23867},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[23868],{"metadata":23869,"sys":23872,"fields":23879},{"tags":23870,"concepts":23871},[],[],{"space":23873,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":23875,"publishedVersion":372,"revision":62,"contentType":23877,"locale":29},{"sys":23874},{"type":12,"linkType":13,"id":14},{"sys":23876},{"id":21,"type":12,"linkType":22},{"sys":23878},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":23880,"metaTitle":382,"metaDescription":383,"mainTitle":23881,"subtitle":401,"heroImage":23896,"ctaButton":424,"ctaLink":425},[381],{"data":23882,"content":23883,"nodeType":74},{},[23884,23890],{"data":23885,"content":23886,"nodeType":78},{},[23887],{"data":23888,"marks":23889,"value":393,"nodeType":82},{},[],{"data":23891,"content":23892,"nodeType":87},{},[23893],{"data":23894,"marks":23895,"value":400,"nodeType":82},{},[],{"metadata":23897,"sys":23900,"fields":23905},{"tags":23898,"concepts":23899},[],[],{"space":23901,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":23903,"publishedVersion":62,"revision":44,"locale":29},{"sys":23902},{"type":12,"linkType":13,"id":14},{"sys":23904},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":23906},{"url":416,"details":23907,"fileName":422,"contentType":423},{"size":418,"image":23908},{"width":420,"height":421},{"sys":23910,"fields":23913},{"id":23911,"createdAt":23912},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":23914,"slug":23915,"articleIntro":23914,"category":23916},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[23917],{"metadata":23918,"sys":23921,"fields":23928},{"tags":23919,"concepts":23920},[],[],{"space":23922,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":23924,"publishedVersion":372,"revision":62,"contentType":23926,"locale":29},{"sys":23923},{"type":12,"linkType":13,"id":14},{"sys":23925},{"id":21,"type":12,"linkType":22},{"sys":23927},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":23929,"metaTitle":382,"metaDescription":383,"mainTitle":23930,"subtitle":401,"heroImage":23945,"ctaButton":424,"ctaLink":425},[381],{"data":23931,"content":23932,"nodeType":74},{},[23933,23939],{"data":23934,"content":23935,"nodeType":78},{},[23936],{"data":23937,"marks":23938,"value":393,"nodeType":82},{},[],{"data":23940,"content":23941,"nodeType":87},{},[23942],{"data":23943,"marks":23944,"value":400,"nodeType":82},{},[],{"metadata":23946,"sys":23949,"fields":23954},{"tags":23947,"concepts":23948},[],[],{"space":23950,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":23952,"publishedVersion":62,"revision":44,"locale":29},{"sys":23951},{"type":12,"linkType":13,"id":14},{"sys":23953},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":23955},{"url":416,"details":23956,"fileName":422,"contentType":423},{"size":418,"image":23957},{"width":420,"height":421},{"sys":23959,"fields":23962},{"id":23960,"createdAt":23961},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":23963,"slug":23964,"articleIntro":23963,"category":23965},"472 - Comptes d'attente","compte-472-comptes-d-attente",[23966],{"metadata":23967,"sys":23970,"fields":23977},{"tags":23968,"concepts":23969},[],[],{"space":23971,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":23973,"publishedVersion":372,"revision":62,"contentType":23975,"locale":29},{"sys":23972},{"type":12,"linkType":13,"id":14},{"sys":23974},{"id":21,"type":12,"linkType":22},{"sys":23976},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":23978,"metaTitle":382,"metaDescription":383,"mainTitle":23979,"subtitle":401,"heroImage":23994,"ctaButton":424,"ctaLink":425},[381],{"data":23980,"content":23981,"nodeType":74},{},[23982,23988],{"data":23983,"content":23984,"nodeType":78},{},[23985],{"data":23986,"marks":23987,"value":393,"nodeType":82},{},[],{"data":23989,"content":23990,"nodeType":87},{},[23991],{"data":23992,"marks":23993,"value":400,"nodeType":82},{},[],{"metadata":23995,"sys":23998,"fields":24003},{"tags":23996,"concepts":23997},[],[],{"space":23999,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":24001,"publishedVersion":62,"revision":44,"locale":29},{"sys":24000},{"type":12,"linkType":13,"id":14},{"sys":24002},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":24004},{"url":416,"details":24005,"fileName":422,"contentType":423},{"size":418,"image":24006},{"width":420,"height":421},{"sys":24008,"fields":24011},{"id":24009,"createdAt":24010},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":24012,"slug":24013,"articleIntro":24012,"category":24014},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[24015],{"metadata":24016,"sys":24019,"fields":24026},{"tags":24017,"concepts":24018},[],[],{"space":24020,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":24022,"publishedVersion":372,"revision":62,"contentType":24024,"locale":29},{"sys":24021},{"type":12,"linkType":13,"id":14},{"sys":24023},{"id":21,"type":12,"linkType":22},{"sys":24025},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":24027,"metaTitle":382,"metaDescription":383,"mainTitle":24028,"subtitle":401,"heroImage":24043,"ctaButton":424,"ctaLink":425},[381],{"data":24029,"content":24030,"nodeType":74},{},[24031,24037],{"data":24032,"content":24033,"nodeType":78},{},[24034],{"data":24035,"marks":24036,"value":393,"nodeType":82},{},[],{"data":24038,"content":24039,"nodeType":87},{},[24040],{"data":24041,"marks":24042,"value":400,"nodeType":82},{},[],{"metadata":24044,"sys":24047,"fields":24052},{"tags":24045,"concepts":24046},[],[],{"space":24048,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":24050,"publishedVersion":62,"revision":44,"locale":29},{"sys":24049},{"type":12,"linkType":13,"id":14},{"sys":24051},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":24053},{"url":416,"details":24054,"fileName":422,"contentType":423},{"size":418,"image":24055},{"width":420,"height":421},{"sys":24057,"fields":24060},{"id":24058,"createdAt":24059},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":24061,"slug":24062,"articleIntro":-1,"category":24063},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[24064],{"metadata":24065,"sys":24068,"fields":24075},{"tags":24066,"concepts":24067},[],[],{"space":24069,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":24071,"publishedVersion":372,"revision":62,"contentType":24073,"locale":29},{"sys":24070},{"type":12,"linkType":13,"id":14},{"sys":24072},{"id":21,"type":12,"linkType":22},{"sys":24074},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":24076,"metaTitle":382,"metaDescription":383,"mainTitle":24077,"subtitle":401,"heroImage":24092,"ctaButton":424,"ctaLink":425},[381],{"data":24078,"content":24079,"nodeType":74},{},[24080,24086],{"data":24081,"content":24082,"nodeType":78},{},[24083],{"data":24084,"marks":24085,"value":393,"nodeType":82},{},[],{"data":24087,"content":24088,"nodeType":87},{},[24089],{"data":24090,"marks":24091,"value":400,"nodeType":82},{},[],{"metadata":24093,"sys":24096,"fields":24101},{"tags":24094,"concepts":24095},[],[],{"space":24097,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":24099,"publishedVersion":62,"revision":44,"locale":29},{"sys":24098},{"type":12,"linkType":13,"id":14},{"sys":24100},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":24102},{"url":416,"details":24103,"fileName":422,"contentType":423},{"size":418,"image":24104},{"width":420,"height":421},{"sys":24106,"fields":24109},{"id":24107,"createdAt":24108},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":24110,"slug":24111,"articleIntro":24110,"category":24112},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[24113],{"metadata":24114,"sys":24117,"fields":24124},{"tags":24115,"concepts":24116},[],[],{"space":24118,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":24120,"publishedVersion":372,"revision":62,"contentType":24122,"locale":29},{"sys":24119},{"type":12,"linkType":13,"id":14},{"sys":24121},{"id":21,"type":12,"linkType":22},{"sys":24123},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":24125,"metaTitle":382,"metaDescription":383,"mainTitle":24126,"subtitle":401,"heroImage":24141,"ctaButton":424,"ctaLink":425},[381],{"data":24127,"content":24128,"nodeType":74},{},[24129,24135],{"data":24130,"content":24131,"nodeType":78},{},[24132],{"data":24133,"marks":24134,"value":393,"nodeType":82},{},[],{"data":24136,"content":24137,"nodeType":87},{},[24138],{"data":24139,"marks":24140,"value":400,"nodeType":82},{},[],{"metadata":24142,"sys":24145,"fields":24150},{"tags":24143,"concepts":24144},[],[],{"space":24146,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":24148,"publishedVersion":62,"revision":44,"locale":29},{"sys":24147},{"type":12,"linkType":13,"id":14},{"sys":24149},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":24151},{"url":416,"details":24152,"fileName":422,"contentType":423},{"size":418,"image":24153},{"width":420,"height":421},{"sys":24155,"fields":24158},{"id":24156,"createdAt":24157},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":24159,"slug":24160,"articleIntro":-1,"category":24161},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[24162],{"metadata":24163,"sys":24166,"fields":24173},{"tags":24164,"concepts":24165},[],[],{"space":24167,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":24169,"publishedVersion":372,"revision":62,"contentType":24171,"locale":29},{"sys":24168},{"type":12,"linkType":13,"id":14},{"sys":24170},{"id":21,"type":12,"linkType":22},{"sys":24172},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":24174,"metaTitle":382,"metaDescription":383,"mainTitle":24175,"subtitle":401,"heroImage":24190,"ctaButton":424,"ctaLink":425},[381],{"data":24176,"content":24177,"nodeType":74},{},[24178,24184],{"data":24179,"content":24180,"nodeType":78},{},[24181],{"data":24182,"marks":24183,"value":393,"nodeType":82},{},[],{"data":24185,"content":24186,"nodeType":87},{},[24187],{"data":24188,"marks":24189,"value":400,"nodeType":82},{},[],{"metadata":24191,"sys":24194,"fields":24199},{"tags":24192,"concepts":24193},[],[],{"space":24195,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":24197,"publishedVersion":62,"revision":44,"locale":29},{"sys":24196},{"type":12,"linkType":13,"id":14},{"sys":24198},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":24200},{"url":416,"details":24201,"fileName":422,"contentType":423},{"size":418,"image":24202},{"width":420,"height":421},{"sys":24204,"fields":24207},{"id":24205,"createdAt":24206},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":24208,"slug":24209,"articleIntro":24208,"category":24210},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[24211],{"metadata":24212,"sys":24215,"fields":24222},{"tags":24213,"concepts":24214},[],[],{"space":24216,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":24218,"publishedVersion":372,"revision":62,"contentType":24220,"locale":29},{"sys":24217},{"type":12,"linkType":13,"id":14},{"sys":24219},{"id":21,"type":12,"linkType":22},{"sys":24221},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":24223,"metaTitle":382,"metaDescription":383,"mainTitle":24224,"subtitle":401,"heroImage":24239,"ctaButton":424,"ctaLink":425},[381],{"data":24225,"content":24226,"nodeType":74},{},[24227,24233],{"data":24228,"content":24229,"nodeType":78},{},[24230],{"data":24231,"marks":24232,"value":393,"nodeType":82},{},[],{"data":24234,"content":24235,"nodeType":87},{},[24236],{"data":24237,"marks":24238,"value":400,"nodeType":82},{},[],{"metadata":24240,"sys":24243,"fields":24248},{"tags":24241,"concepts":24242},[],[],{"space":24244,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":24246,"publishedVersion":62,"revision":44,"locale":29},{"sys":24245},{"type":12,"linkType":13,"id":14},{"sys":24247},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":24249},{"url":416,"details":24250,"fileName":422,"contentType":423},{"size":418,"image":24251},{"width":420,"height":421},{"sys":24253,"fields":24256},{"id":24254,"createdAt":24255},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":24257,"slug":24258,"articleIntro":24257,"category":24259},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[24260],{"metadata":24261,"sys":24264,"fields":24271},{"tags":24262,"concepts":24263},[],[],{"space":24265,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":24267,"publishedVersion":372,"revision":62,"contentType":24269,"locale":29},{"sys":24266},{"type":12,"linkType":13,"id":14},{"sys":24268},{"id":21,"type":12,"linkType":22},{"sys":24270},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":24272,"metaTitle":382,"metaDescription":383,"mainTitle":24273,"subtitle":401,"heroImage":24288,"ctaButton":424,"ctaLink":425},[381],{"data":24274,"content":24275,"nodeType":74},{},[24276,24282],{"data":24277,"content":24278,"nodeType":78},{},[24279],{"data":24280,"marks":24281,"value":393,"nodeType":82},{},[],{"data":24283,"content":24284,"nodeType":87},{},[24285],{"data":24286,"marks":24287,"value":400,"nodeType":82},{},[],{"metadata":24289,"sys":24292,"fields":24297},{"tags":24290,"concepts":24291},[],[],{"space":24293,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":24295,"publishedVersion":62,"revision":44,"locale":29},{"sys":24294},{"type":12,"linkType":13,"id":14},{"sys":24296},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":24298},{"url":416,"details":24299,"fileName":422,"contentType":423},{"size":418,"image":24300},{"width":420,"height":421},{"sys":24302,"fields":24305},{"id":24303,"createdAt":24304},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":24306,"slug":24307,"articleIntro":24306,"category":24308},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[24309],{"metadata":24310,"sys":24313,"fields":24320},{"tags":24311,"concepts":24312},[],[],{"space":24314,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":24316,"publishedVersion":372,"revision":62,"contentType":24318,"locale":29},{"sys":24315},{"type":12,"linkType":13,"id":14},{"sys":24317},{"id":21,"type":12,"linkType":22},{"sys":24319},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":24321,"metaTitle":382,"metaDescription":383,"mainTitle":24322,"subtitle":401,"heroImage":24337,"ctaButton":424,"ctaLink":425},[381],{"data":24323,"content":24324,"nodeType":74},{},[24325,24331],{"data":24326,"content":24327,"nodeType":78},{},[24328],{"data":24329,"marks":24330,"value":393,"nodeType":82},{},[],{"data":24332,"content":24333,"nodeType":87},{},[24334],{"data":24335,"marks":24336,"value":400,"nodeType":82},{},[],{"metadata":24338,"sys":24341,"fields":24346},{"tags":24339,"concepts":24340},[],[],{"space":24342,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":24344,"publishedVersion":62,"revision":44,"locale":29},{"sys":24343},{"type":12,"linkType":13,"id":14},{"sys":24345},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":24347},{"url":416,"details":24348,"fileName":422,"contentType":423},{"size":418,"image":24349},{"width":420,"height":421},{"sys":24351,"fields":24354},{"id":24352,"createdAt":24353},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":24355,"slug":24356,"articleIntro":24355,"category":24357},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[24358],{"metadata":24359,"sys":24362,"fields":24369},{"tags":24360,"concepts":24361},[],[],{"space":24363,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":24365,"publishedVersion":372,"revision":62,"contentType":24367,"locale":29},{"sys":24364},{"type":12,"linkType":13,"id":14},{"sys":24366},{"id":21,"type":12,"linkType":22},{"sys":24368},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":24370,"metaTitle":382,"metaDescription":383,"mainTitle":24371,"subtitle":401,"heroImage":24386,"ctaButton":424,"ctaLink":425},[381],{"data":24372,"content":24373,"nodeType":74},{},[24374,24380],{"data":24375,"content":24376,"nodeType":78},{},[24377],{"data":24378,"marks":24379,"value":393,"nodeType":82},{},[],{"data":24381,"content":24382,"nodeType":87},{},[24383],{"data":24384,"marks":24385,"value":400,"nodeType":82},{},[],{"metadata":24387,"sys":24390,"fields":24395},{"tags":24388,"concepts":24389},[],[],{"space":24391,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":24393,"publishedVersion":62,"revision":44,"locale":29},{"sys":24392},{"type":12,"linkType":13,"id":14},{"sys":24394},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":24396},{"url":416,"details":24397,"fileName":422,"contentType":423},{"size":418,"image":24398},{"width":420,"height":421},{"sys":24400,"fields":24403},{"id":24401,"createdAt":24402},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":24404,"slug":24405,"articleIntro":24404,"category":24406},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[24407],{"metadata":24408,"sys":24411,"fields":24418},{"tags":24409,"concepts":24410},[],[],{"space":24412,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":24414,"publishedVersion":372,"revision":62,"contentType":24416,"locale":29},{"sys":24413},{"type":12,"linkType":13,"id":14},{"sys":24415},{"id":21,"type":12,"linkType":22},{"sys":24417},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":24419,"metaTitle":382,"metaDescription":383,"mainTitle":24420,"subtitle":401,"heroImage":24435,"ctaButton":424,"ctaLink":425},[381],{"data":24421,"content":24422,"nodeType":74},{},[24423,24429],{"data":24424,"content":24425,"nodeType":78},{},[24426],{"data":24427,"marks":24428,"value":393,"nodeType":82},{},[],{"data":24430,"content":24431,"nodeType":87},{},[24432],{"data":24433,"marks":24434,"value":400,"nodeType":82},{},[],{"metadata":24436,"sys":24439,"fields":24444},{"tags":24437,"concepts":24438},[],[],{"space":24440,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":24442,"publishedVersion":62,"revision":44,"locale":29},{"sys":24441},{"type":12,"linkType":13,"id":14},{"sys":24443},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":24445},{"url":416,"details":24446,"fileName":422,"contentType":423},{"size":418,"image":24447},{"width":420,"height":421},{"sys":24449,"fields":24452},{"id":24450,"createdAt":24451},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":24453,"slug":24454,"articleIntro":-1,"category":24455},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[24456],{"metadata":24457,"sys":24460,"fields":24467},{"tags":24458,"concepts":24459},[],[],{"space":24461,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":24463,"publishedVersion":372,"revision":62,"contentType":24465,"locale":29},{"sys":24462},{"type":12,"linkType":13,"id":14},{"sys":24464},{"id":21,"type":12,"linkType":22},{"sys":24466},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":24468,"metaTitle":382,"metaDescription":383,"mainTitle":24469,"subtitle":401,"heroImage":24484,"ctaButton":424,"ctaLink":425},[381],{"data":24470,"content":24471,"nodeType":74},{},[24472,24478],{"data":24473,"content":24474,"nodeType":78},{},[24475],{"data":24476,"marks":24477,"value":393,"nodeType":82},{},[],{"data":24479,"content":24480,"nodeType":87},{},[24481],{"data":24482,"marks":24483,"value":400,"nodeType":82},{},[],{"metadata":24485,"sys":24488,"fields":24493},{"tags":24486,"concepts":24487},[],[],{"space":24489,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":24491,"publishedVersion":62,"revision":44,"locale":29},{"sys":24490},{"type":12,"linkType":13,"id":14},{"sys":24492},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":24494},{"url":416,"details":24495,"fileName":422,"contentType":423},{"size":418,"image":24496},{"width":420,"height":421},{"sys":24498,"fields":24501},{"id":24499,"createdAt":24500},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":24502,"slug":24503,"articleIntro":24502,"category":24504},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[24505],{"metadata":24506,"sys":24509,"fields":24516},{"tags":24507,"concepts":24508},[],[],{"space":24510,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":24512,"publishedVersion":372,"revision":62,"contentType":24514,"locale":29},{"sys":24511},{"type":12,"linkType":13,"id":14},{"sys":24513},{"id":21,"type":12,"linkType":22},{"sys":24515},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":24517,"metaTitle":382,"metaDescription":383,"mainTitle":24518,"subtitle":401,"heroImage":24533,"ctaButton":424,"ctaLink":425},[381],{"data":24519,"content":24520,"nodeType":74},{},[24521,24527],{"data":24522,"content":24523,"nodeType":78},{},[24524],{"data":24525,"marks":24526,"value":393,"nodeType":82},{},[],{"data":24528,"content":24529,"nodeType":87},{},[24530],{"data":24531,"marks":24532,"value":400,"nodeType":82},{},[],{"metadata":24534,"sys":24537,"fields":24542},{"tags":24535,"concepts":24536},[],[],{"space":24538,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":24540,"publishedVersion":62,"revision":44,"locale":29},{"sys":24539},{"type":12,"linkType":13,"id":14},{"sys":24541},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":24543},{"url":416,"details":24544,"fileName":422,"contentType":423},{"size":418,"image":24545},{"width":420,"height":421},{"sys":24547,"fields":24550},{"id":24548,"createdAt":24549},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":24551,"slug":24552,"articleIntro":24551,"category":24553},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[24554],{"metadata":24555,"sys":24558,"fields":24565},{"tags":24556,"concepts":24557},[],[],{"space":24559,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":24561,"publishedVersion":372,"revision":62,"contentType":24563,"locale":29},{"sys":24560},{"type":12,"linkType":13,"id":14},{"sys":24562},{"id":21,"type":12,"linkType":22},{"sys":24564},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":24566,"metaTitle":382,"metaDescription":383,"mainTitle":24567,"subtitle":401,"heroImage":24582,"ctaButton":424,"ctaLink":425},[381],{"data":24568,"content":24569,"nodeType":74},{},[24570,24576],{"data":24571,"content":24572,"nodeType":78},{},[24573],{"data":24574,"marks":24575,"value":393,"nodeType":82},{},[],{"data":24577,"content":24578,"nodeType":87},{},[24579],{"data":24580,"marks":24581,"value":400,"nodeType":82},{},[],{"metadata":24583,"sys":24586,"fields":24591},{"tags":24584,"concepts":24585},[],[],{"space":24587,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":24589,"publishedVersion":62,"revision":44,"locale":29},{"sys":24588},{"type":12,"linkType":13,"id":14},{"sys":24590},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":24592},{"url":416,"details":24593,"fileName":422,"contentType":423},{"size":418,"image":24594},{"width":420,"height":421},{"sys":24596,"fields":24599},{"id":24597,"createdAt":24598},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":24600,"slug":24601,"articleIntro":24600,"category":24602},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[24603],{"metadata":24604,"sys":24607,"fields":24614},{"tags":24605,"concepts":24606},[],[],{"space":24608,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":24610,"publishedVersion":372,"revision":62,"contentType":24612,"locale":29},{"sys":24609},{"type":12,"linkType":13,"id":14},{"sys":24611},{"id":21,"type":12,"linkType":22},{"sys":24613},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":24615,"metaTitle":382,"metaDescription":383,"mainTitle":24616,"subtitle":401,"heroImage":24631,"ctaButton":424,"ctaLink":425},[381],{"data":24617,"content":24618,"nodeType":74},{},[24619,24625],{"data":24620,"content":24621,"nodeType":78},{},[24622],{"data":24623,"marks":24624,"value":393,"nodeType":82},{},[],{"data":24626,"content":24627,"nodeType":87},{},[24628],{"data":24629,"marks":24630,"value":400,"nodeType":82},{},[],{"metadata":24632,"sys":24635,"fields":24640},{"tags":24633,"concepts":24634},[],[],{"space":24636,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":24638,"publishedVersion":62,"revision":44,"locale":29},{"sys":24637},{"type":12,"linkType":13,"id":14},{"sys":24639},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":24641},{"url":416,"details":24642,"fileName":422,"contentType":423},{"size":418,"image":24643},{"width":420,"height":421},{"sys":24645,"fields":24648},{"id":24646,"createdAt":24647},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":24649,"slug":24650,"articleIntro":24649,"category":24651},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[24652],{"metadata":24653,"sys":24656,"fields":24663},{"tags":24654,"concepts":24655},[],[],{"space":24657,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":24659,"publishedVersion":372,"revision":62,"contentType":24661,"locale":29},{"sys":24658},{"type":12,"linkType":13,"id":14},{"sys":24660},{"id":21,"type":12,"linkType":22},{"sys":24662},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":24664,"metaTitle":382,"metaDescription":383,"mainTitle":24665,"subtitle":401,"heroImage":24680,"ctaButton":424,"ctaLink":425},[381],{"data":24666,"content":24667,"nodeType":74},{},[24668,24674],{"data":24669,"content":24670,"nodeType":78},{},[24671],{"data":24672,"marks":24673,"value":393,"nodeType":82},{},[],{"data":24675,"content":24676,"nodeType":87},{},[24677],{"data":24678,"marks":24679,"value":400,"nodeType":82},{},[],{"metadata":24681,"sys":24684,"fields":24689},{"tags":24682,"concepts":24683},[],[],{"space":24685,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":24687,"publishedVersion":62,"revision":44,"locale":29},{"sys":24686},{"type":12,"linkType":13,"id":14},{"sys":24688},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":24690},{"url":416,"details":24691,"fileName":422,"contentType":423},{"size":418,"image":24692},{"width":420,"height":421},{"sys":24694,"fields":24697},{"id":24695,"createdAt":24696},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":24698,"slug":24699,"articleIntro":24698,"category":24700},"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",[24701],{"metadata":24702,"sys":24705,"fields":24712},{"tags":24703,"concepts":24704},[],[],{"space":24706,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":24708,"publishedVersion":372,"revision":62,"contentType":24710,"locale":29},{"sys":24707},{"type":12,"linkType":13,"id":14},{"sys":24709},{"id":21,"type":12,"linkType":22},{"sys":24711},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":24713,"metaTitle":382,"metaDescription":383,"mainTitle":24714,"subtitle":401,"heroImage":24729,"ctaButton":424,"ctaLink":425},[381],{"data":24715,"content":24716,"nodeType":74},{},[24717,24723],{"data":24718,"content":24719,"nodeType":78},{},[24720],{"data":24721,"marks":24722,"value":393,"nodeType":82},{},[],{"data":24724,"content":24725,"nodeType":87},{},[24726],{"data":24727,"marks":24728,"value":400,"nodeType":82},{},[],{"metadata":24730,"sys":24733,"fields":24738},{"tags":24731,"concepts":24732},[],[],{"space":24734,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":24736,"publishedVersion":62,"revision":44,"locale":29},{"sys":24735},{"type":12,"linkType":13,"id":14},{"sys":24737},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":24739},{"url":416,"details":24740,"fileName":422,"contentType":423},{"size":418,"image":24741},{"width":420,"height":421},{"sys":24743,"fields":24746},{"id":24744,"createdAt":24745},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":24747,"slug":24748,"articleIntro":24747,"category":24749},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[24750],{"metadata":24751,"sys":24754,"fields":24761},{"tags":24752,"concepts":24753},[],[],{"space":24755,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":24757,"publishedVersion":372,"revision":62,"contentType":24759,"locale":29},{"sys":24756},{"type":12,"linkType":13,"id":14},{"sys":24758},{"id":21,"type":12,"linkType":22},{"sys":24760},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":24762,"metaTitle":382,"metaDescription":383,"mainTitle":24763,"subtitle":401,"heroImage":24778,"ctaButton":424,"ctaLink":425},[381],{"data":24764,"content":24765,"nodeType":74},{},[24766,24772],{"data":24767,"content":24768,"nodeType":78},{},[24769],{"data":24770,"marks":24771,"value":393,"nodeType":82},{},[],{"data":24773,"content":24774,"nodeType":87},{},[24775],{"data":24776,"marks":24777,"value":400,"nodeType":82},{},[],{"metadata":24779,"sys":24782,"fields":24787},{"tags":24780,"concepts":24781},[],[],{"space":24783,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":24785,"publishedVersion":62,"revision":44,"locale":29},{"sys":24784},{"type":12,"linkType":13,"id":14},{"sys":24786},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":24788},{"url":416,"details":24789,"fileName":422,"contentType":423},{"size":418,"image":24790},{"width":420,"height":421},{"sys":24792,"fields":24795},{"id":24793,"createdAt":24794},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":24796,"slug":24797,"articleIntro":24796,"category":24798},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[24799],{"metadata":24800,"sys":24803,"fields":24810},{"tags":24801,"concepts":24802},[],[],{"space":24804,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":24806,"publishedVersion":372,"revision":62,"contentType":24808,"locale":29},{"sys":24805},{"type":12,"linkType":13,"id":14},{"sys":24807},{"id":21,"type":12,"linkType":22},{"sys":24809},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":24811,"metaTitle":382,"metaDescription":383,"mainTitle":24812,"subtitle":401,"heroImage":24827,"ctaButton":424,"ctaLink":425},[381],{"data":24813,"content":24814,"nodeType":74},{},[24815,24821],{"data":24816,"content":24817,"nodeType":78},{},[24818],{"data":24819,"marks":24820,"value":393,"nodeType":82},{},[],{"data":24822,"content":24823,"nodeType":87},{},[24824],{"data":24825,"marks":24826,"value":400,"nodeType":82},{},[],{"metadata":24828,"sys":24831,"fields":24836},{"tags":24829,"concepts":24830},[],[],{"space":24832,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":24834,"publishedVersion":62,"revision":44,"locale":29},{"sys":24833},{"type":12,"linkType":13,"id":14},{"sys":24835},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":24837},{"url":416,"details":24838,"fileName":422,"contentType":423},{"size":418,"image":24839},{"width":420,"height":421},{"sys":24841,"fields":24844},{"id":24842,"createdAt":24843},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":24845,"slug":24846,"articleIntro":24845,"category":24847},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[24848],{"metadata":24849,"sys":24852,"fields":24859},{"tags":24850,"concepts":24851},[],[],{"space":24853,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":24855,"publishedVersion":372,"revision":62,"contentType":24857,"locale":29},{"sys":24854},{"type":12,"linkType":13,"id":14},{"sys":24856},{"id":21,"type":12,"linkType":22},{"sys":24858},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":24860,"metaTitle":382,"metaDescription":383,"mainTitle":24861,"subtitle":401,"heroImage":24876,"ctaButton":424,"ctaLink":425},[381],{"data":24862,"content":24863,"nodeType":74},{},[24864,24870],{"data":24865,"content":24866,"nodeType":78},{},[24867],{"data":24868,"marks":24869,"value":393,"nodeType":82},{},[],{"data":24871,"content":24872,"nodeType":87},{},[24873],{"data":24874,"marks":24875,"value":400,"nodeType":82},{},[],{"metadata":24877,"sys":24880,"fields":24885},{"tags":24878,"concepts":24879},[],[],{"space":24881,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":24883,"publishedVersion":62,"revision":44,"locale":29},{"sys":24882},{"type":12,"linkType":13,"id":14},{"sys":24884},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":24886},{"url":416,"details":24887,"fileName":422,"contentType":423},{"size":418,"image":24888},{"width":420,"height":421},{"sys":24890,"fields":24893},{"id":24891,"createdAt":24892},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":24894,"slug":24895,"articleIntro":24894,"category":24896},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[24897],{"metadata":24898,"sys":24901,"fields":24908},{"tags":24899,"concepts":24900},[],[],{"space":24902,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":24904,"publishedVersion":372,"revision":62,"contentType":24906,"locale":29},{"sys":24903},{"type":12,"linkType":13,"id":14},{"sys":24905},{"id":21,"type":12,"linkType":22},{"sys":24907},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":24909,"metaTitle":382,"metaDescription":383,"mainTitle":24910,"subtitle":401,"heroImage":24925,"ctaButton":424,"ctaLink":425},[381],{"data":24911,"content":24912,"nodeType":74},{},[24913,24919],{"data":24914,"content":24915,"nodeType":78},{},[24916],{"data":24917,"marks":24918,"value":393,"nodeType":82},{},[],{"data":24920,"content":24921,"nodeType":87},{},[24922],{"data":24923,"marks":24924,"value":400,"nodeType":82},{},[],{"metadata":24926,"sys":24929,"fields":24934},{"tags":24927,"concepts":24928},[],[],{"space":24930,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":24932,"publishedVersion":62,"revision":44,"locale":29},{"sys":24931},{"type":12,"linkType":13,"id":14},{"sys":24933},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":24935},{"url":416,"details":24936,"fileName":422,"contentType":423},{"size":418,"image":24937},{"width":420,"height":421},{"sys":24939,"fields":24942},{"id":24940,"createdAt":24941},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":24943,"slug":24944,"articleIntro":24943,"category":24945},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[24946],{"metadata":24947,"sys":24950,"fields":24957},{"tags":24948,"concepts":24949},[],[],{"space":24951,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":24953,"publishedVersion":372,"revision":62,"contentType":24955,"locale":29},{"sys":24952},{"type":12,"linkType":13,"id":14},{"sys":24954},{"id":21,"type":12,"linkType":22},{"sys":24956},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":24958,"metaTitle":382,"metaDescription":383,"mainTitle":24959,"subtitle":401,"heroImage":24974,"ctaButton":424,"ctaLink":425},[381],{"data":24960,"content":24961,"nodeType":74},{},[24962,24968],{"data":24963,"content":24964,"nodeType":78},{},[24965],{"data":24966,"marks":24967,"value":393,"nodeType":82},{},[],{"data":24969,"content":24970,"nodeType":87},{},[24971],{"data":24972,"marks":24973,"value":400,"nodeType":82},{},[],{"metadata":24975,"sys":24978,"fields":24983},{"tags":24976,"concepts":24977},[],[],{"space":24979,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":24981,"publishedVersion":62,"revision":44,"locale":29},{"sys":24980},{"type":12,"linkType":13,"id":14},{"sys":24982},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":24984},{"url":416,"details":24985,"fileName":422,"contentType":423},{"size":418,"image":24986},{"width":420,"height":421},{"sys":24988,"fields":24991},{"id":24989,"createdAt":24990},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":24992,"slug":24993,"articleIntro":-1,"category":24994},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[24995],{"metadata":24996,"sys":24999,"fields":25006},{"tags":24997,"concepts":24998},[],[],{"space":25000,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":25002,"publishedVersion":372,"revision":62,"contentType":25004,"locale":29},{"sys":25001},{"type":12,"linkType":13,"id":14},{"sys":25003},{"id":21,"type":12,"linkType":22},{"sys":25005},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":25007,"metaTitle":382,"metaDescription":383,"mainTitle":25008,"subtitle":401,"heroImage":25023,"ctaButton":424,"ctaLink":425},[381],{"data":25009,"content":25010,"nodeType":74},{},[25011,25017],{"data":25012,"content":25013,"nodeType":78},{},[25014],{"data":25015,"marks":25016,"value":393,"nodeType":82},{},[],{"data":25018,"content":25019,"nodeType":87},{},[25020],{"data":25021,"marks":25022,"value":400,"nodeType":82},{},[],{"metadata":25024,"sys":25027,"fields":25032},{"tags":25025,"concepts":25026},[],[],{"space":25028,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":25030,"publishedVersion":62,"revision":44,"locale":29},{"sys":25029},{"type":12,"linkType":13,"id":14},{"sys":25031},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":25033},{"url":416,"details":25034,"fileName":422,"contentType":423},{"size":418,"image":25035},{"width":420,"height":421},{"sys":25037,"fields":25040},{"id":25038,"createdAt":25039},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":25041,"slug":25042,"articleIntro":25041,"category":25043},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[25044],{"metadata":25045,"sys":25048,"fields":25055},{"tags":25046,"concepts":25047},[],[],{"space":25049,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":25051,"publishedVersion":372,"revision":62,"contentType":25053,"locale":29},{"sys":25050},{"type":12,"linkType":13,"id":14},{"sys":25052},{"id":21,"type":12,"linkType":22},{"sys":25054},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":25056,"metaTitle":382,"metaDescription":383,"mainTitle":25057,"subtitle":401,"heroImage":25072,"ctaButton":424,"ctaLink":425},[381],{"data":25058,"content":25059,"nodeType":74},{},[25060,25066],{"data":25061,"content":25062,"nodeType":78},{},[25063],{"data":25064,"marks":25065,"value":393,"nodeType":82},{},[],{"data":25067,"content":25068,"nodeType":87},{},[25069],{"data":25070,"marks":25071,"value":400,"nodeType":82},{},[],{"metadata":25073,"sys":25076,"fields":25081},{"tags":25074,"concepts":25075},[],[],{"space":25077,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":25079,"publishedVersion":62,"revision":44,"locale":29},{"sys":25078},{"type":12,"linkType":13,"id":14},{"sys":25080},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":25082},{"url":416,"details":25083,"fileName":422,"contentType":423},{"size":418,"image":25084},{"width":420,"height":421},{"sys":25086,"fields":25089},{"id":25087,"createdAt":25088},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":25090,"slug":25091,"articleIntro":25090,"category":25092},"613 - Locations","compte-613-locations",[25093],{"metadata":25094,"sys":25097,"fields":25104},{"tags":25095,"concepts":25096},[],[],{"space":25098,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":25100,"publishedVersion":372,"revision":62,"contentType":25102,"locale":29},{"sys":25099},{"type":12,"linkType":13,"id":14},{"sys":25101},{"id":21,"type":12,"linkType":22},{"sys":25103},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":25105,"metaTitle":382,"metaDescription":383,"mainTitle":25106,"subtitle":401,"heroImage":25121,"ctaButton":424,"ctaLink":425},[381],{"data":25107,"content":25108,"nodeType":74},{},[25109,25115],{"data":25110,"content":25111,"nodeType":78},{},[25112],{"data":25113,"marks":25114,"value":393,"nodeType":82},{},[],{"data":25116,"content":25117,"nodeType":87},{},[25118],{"data":25119,"marks":25120,"value":400,"nodeType":82},{},[],{"metadata":25122,"sys":25125,"fields":25130},{"tags":25123,"concepts":25124},[],[],{"space":25126,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":25128,"publishedVersion":62,"revision":44,"locale":29},{"sys":25127},{"type":12,"linkType":13,"id":14},{"sys":25129},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":25131},{"url":416,"details":25132,"fileName":422,"contentType":423},{"size":418,"image":25133},{"width":420,"height":421},{"sys":25135,"fields":25138},{"id":25136,"createdAt":25137},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":25139,"slug":25140,"articleIntro":-1,"category":25141},"Compte 6257 - Réceptions","compte-6257-receptions",[25142],{"metadata":25143,"sys":25146,"fields":25153},{"tags":25144,"concepts":25145},[],[],{"space":25147,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":25149,"publishedVersion":372,"revision":62,"contentType":25151,"locale":29},{"sys":25148},{"type":12,"linkType":13,"id":14},{"sys":25150},{"id":21,"type":12,"linkType":22},{"sys":25152},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":25154,"metaTitle":382,"metaDescription":383,"mainTitle":25155,"subtitle":401,"heroImage":25170,"ctaButton":424,"ctaLink":425},[381],{"data":25156,"content":25157,"nodeType":74},{},[25158,25164],{"data":25159,"content":25160,"nodeType":78},{},[25161],{"data":25162,"marks":25163,"value":393,"nodeType":82},{},[],{"data":25165,"content":25166,"nodeType":87},{},[25167],{"data":25168,"marks":25169,"value":400,"nodeType":82},{},[],{"metadata":25171,"sys":25174,"fields":25179},{"tags":25172,"concepts":25173},[],[],{"space":25175,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":25177,"publishedVersion":62,"revision":44,"locale":29},{"sys":25176},{"type":12,"linkType":13,"id":14},{"sys":25178},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":25180},{"url":416,"details":25181,"fileName":422,"contentType":423},{"size":418,"image":25182},{"width":420,"height":421},{"sys":25184,"fields":25187},{"id":25185,"createdAt":25186},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":25188,"slug":25189,"articleIntro":25188,"category":25190},"6471 - Prestations directes","compte-6471-prestations-directes",[25191],{"metadata":25192,"sys":25195,"fields":25202},{"tags":25193,"concepts":25194},[],[],{"space":25196,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":25198,"publishedVersion":372,"revision":62,"contentType":25200,"locale":29},{"sys":25197},{"type":12,"linkType":13,"id":14},{"sys":25199},{"id":21,"type":12,"linkType":22},{"sys":25201},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":25203,"metaTitle":382,"metaDescription":383,"mainTitle":25204,"subtitle":401,"heroImage":25219,"ctaButton":424,"ctaLink":425},[381],{"data":25205,"content":25206,"nodeType":74},{},[25207,25213],{"data":25208,"content":25209,"nodeType":78},{},[25210],{"data":25211,"marks":25212,"value":393,"nodeType":82},{},[],{"data":25214,"content":25215,"nodeType":87},{},[25216],{"data":25217,"marks":25218,"value":400,"nodeType":82},{},[],{"metadata":25220,"sys":25223,"fields":25228},{"tags":25221,"concepts":25222},[],[],{"space":25224,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":25226,"publishedVersion":62,"revision":44,"locale":29},{"sys":25225},{"type":12,"linkType":13,"id":14},{"sys":25227},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":25229},{"url":416,"details":25230,"fileName":422,"contentType":423},{"size":418,"image":25231},{"width":420,"height":421},{"sys":25233,"fields":25236},{"id":25234,"createdAt":25235},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":25237,"slug":25238,"articleIntro":25237,"category":25239},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[25240],{"metadata":25241,"sys":25244,"fields":25251},{"tags":25242,"concepts":25243},[],[],{"space":25245,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":25247,"publishedVersion":372,"revision":62,"contentType":25249,"locale":29},{"sys":25246},{"type":12,"linkType":13,"id":14},{"sys":25248},{"id":21,"type":12,"linkType":22},{"sys":25250},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":25252,"metaTitle":382,"metaDescription":383,"mainTitle":25253,"subtitle":401,"heroImage":25268,"ctaButton":424,"ctaLink":425},[381],{"data":25254,"content":25255,"nodeType":74},{},[25256,25262],{"data":25257,"content":25258,"nodeType":78},{},[25259],{"data":25260,"marks":25261,"value":393,"nodeType":82},{},[],{"data":25263,"content":25264,"nodeType":87},{},[25265],{"data":25266,"marks":25267,"value":400,"nodeType":82},{},[],{"metadata":25269,"sys":25272,"fields":25277},{"tags":25270,"concepts":25271},[],[],{"space":25273,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":25275,"publishedVersion":62,"revision":44,"locale":29},{"sys":25274},{"type":12,"linkType":13,"id":14},{"sys":25276},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":25278},{"url":416,"details":25279,"fileName":422,"contentType":423},{"size":418,"image":25280},{"width":420,"height":421},{"sys":25282,"fields":25285},{"id":25283,"createdAt":25284},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":25286,"slug":25287,"articleIntro":25286,"category":25288},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[25289],{"metadata":25290,"sys":25293,"fields":25300},{"tags":25291,"concepts":25292},[],[],{"space":25294,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":25296,"publishedVersion":372,"revision":62,"contentType":25298,"locale":29},{"sys":25295},{"type":12,"linkType":13,"id":14},{"sys":25297},{"id":21,"type":12,"linkType":22},{"sys":25299},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":25301,"metaTitle":382,"metaDescription":383,"mainTitle":25302,"subtitle":401,"heroImage":25317,"ctaButton":424,"ctaLink":425},[381],{"data":25303,"content":25304,"nodeType":74},{},[25305,25311],{"data":25306,"content":25307,"nodeType":78},{},[25308],{"data":25309,"marks":25310,"value":393,"nodeType":82},{},[],{"data":25312,"content":25313,"nodeType":87},{},[25314],{"data":25315,"marks":25316,"value":400,"nodeType":82},{},[],{"metadata":25318,"sys":25321,"fields":25326},{"tags":25319,"concepts":25320},[],[],{"space":25322,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":25324,"publishedVersion":62,"revision":44,"locale":29},{"sys":25323},{"type":12,"linkType":13,"id":14},{"sys":25325},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":25327},{"url":416,"details":25328,"fileName":422,"contentType":423},{"size":418,"image":25329},{"width":420,"height":421},{"sys":25331,"fields":25334},{"id":25332,"createdAt":25333},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":25335,"slug":25336,"articleIntro":25335,"category":25337},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[25338],{"metadata":25339,"sys":25342,"fields":25349},{"tags":25340,"concepts":25341},[],[],{"space":25343,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":25345,"publishedVersion":372,"revision":62,"contentType":25347,"locale":29},{"sys":25344},{"type":12,"linkType":13,"id":14},{"sys":25346},{"id":21,"type":12,"linkType":22},{"sys":25348},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":25350,"metaTitle":382,"metaDescription":383,"mainTitle":25351,"subtitle":401,"heroImage":25366,"ctaButton":424,"ctaLink":425},[381],{"data":25352,"content":25353,"nodeType":74},{},[25354,25360],{"data":25355,"content":25356,"nodeType":78},{},[25357],{"data":25358,"marks":25359,"value":393,"nodeType":82},{},[],{"data":25361,"content":25362,"nodeType":87},{},[25363],{"data":25364,"marks":25365,"value":400,"nodeType":82},{},[],{"metadata":25367,"sys":25370,"fields":25375},{"tags":25368,"concepts":25369},[],[],{"space":25371,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":25373,"publishedVersion":62,"revision":44,"locale":29},{"sys":25372},{"type":12,"linkType":13,"id":14},{"sys":25374},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":25376},{"url":416,"details":25377,"fileName":422,"contentType":423},{"size":418,"image":25378},{"width":420,"height":421},{"sys":25380,"fields":25383},{"id":25381,"createdAt":25382},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":25384,"slug":25385,"articleIntro":-1,"category":25386},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[25387],{"metadata":25388,"sys":25391,"fields":25398},{"tags":25389,"concepts":25390},[],[],{"space":25392,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":25394,"publishedVersion":372,"revision":62,"contentType":25396,"locale":29},{"sys":25393},{"type":12,"linkType":13,"id":14},{"sys":25395},{"id":21,"type":12,"linkType":22},{"sys":25397},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":25399,"metaTitle":382,"metaDescription":383,"mainTitle":25400,"subtitle":401,"heroImage":25415,"ctaButton":424,"ctaLink":425},[381],{"data":25401,"content":25402,"nodeType":74},{},[25403,25409],{"data":25404,"content":25405,"nodeType":78},{},[25406],{"data":25407,"marks":25408,"value":393,"nodeType":82},{},[],{"data":25410,"content":25411,"nodeType":87},{},[25412],{"data":25413,"marks":25414,"value":400,"nodeType":82},{},[],{"metadata":25416,"sys":25419,"fields":25424},{"tags":25417,"concepts":25418},[],[],{"space":25420,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":25422,"publishedVersion":62,"revision":44,"locale":29},{"sys":25421},{"type":12,"linkType":13,"id":14},{"sys":25423},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":25425},{"url":416,"details":25426,"fileName":422,"contentType":423},{"size":418,"image":25427},{"width":420,"height":421},{"sys":25429,"fields":25432},{"id":25430,"createdAt":25431},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":25433,"slug":25434,"articleIntro":25433,"category":25435},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[25436],{"metadata":25437,"sys":25440,"fields":25447},{"tags":25438,"concepts":25439},[],[],{"space":25441,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":25443,"publishedVersion":372,"revision":62,"contentType":25445,"locale":29},{"sys":25442},{"type":12,"linkType":13,"id":14},{"sys":25444},{"id":21,"type":12,"linkType":22},{"sys":25446},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":25448,"metaTitle":382,"metaDescription":383,"mainTitle":25449,"subtitle":401,"heroImage":25464,"ctaButton":424,"ctaLink":425},[381],{"data":25450,"content":25451,"nodeType":74},{},[25452,25458],{"data":25453,"content":25454,"nodeType":78},{},[25455],{"data":25456,"marks":25457,"value":393,"nodeType":82},{},[],{"data":25459,"content":25460,"nodeType":87},{},[25461],{"data":25462,"marks":25463,"value":400,"nodeType":82},{},[],{"metadata":25465,"sys":25468,"fields":25473},{"tags":25466,"concepts":25467},[],[],{"space":25469,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":25471,"publishedVersion":62,"revision":44,"locale":29},{"sys":25470},{"type":12,"linkType":13,"id":14},{"sys":25472},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":25474},{"url":416,"details":25475,"fileName":422,"contentType":423},{"size":418,"image":25476},{"width":420,"height":421},{"sys":25478,"fields":25481},{"id":25479,"createdAt":25480},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":25482,"slug":25483,"articleIntro":25482,"category":25484},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[25485],{"metadata":25486,"sys":25489,"fields":25496},{"tags":25487,"concepts":25488},[],[],{"space":25490,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":25492,"publishedVersion":372,"revision":62,"contentType":25494,"locale":29},{"sys":25491},{"type":12,"linkType":13,"id":14},{"sys":25493},{"id":21,"type":12,"linkType":22},{"sys":25495},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":25497,"metaTitle":382,"metaDescription":383,"mainTitle":25498,"subtitle":401,"heroImage":25513,"ctaButton":424,"ctaLink":425},[381],{"data":25499,"content":25500,"nodeType":74},{},[25501,25507],{"data":25502,"content":25503,"nodeType":78},{},[25504],{"data":25505,"marks":25506,"value":393,"nodeType":82},{},[],{"data":25508,"content":25509,"nodeType":87},{},[25510],{"data":25511,"marks":25512,"value":400,"nodeType":82},{},[],{"metadata":25514,"sys":25517,"fields":25522},{"tags":25515,"concepts":25516},[],[],{"space":25518,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":25520,"publishedVersion":62,"revision":44,"locale":29},{"sys":25519},{"type":12,"linkType":13,"id":14},{"sys":25521},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":25523},{"url":416,"details":25524,"fileName":422,"contentType":423},{"size":418,"image":25525},{"width":420,"height":421},{"sys":25527,"fields":25530},{"id":25528,"createdAt":25529},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":25531,"slug":25532,"articleIntro":-1,"category":25533},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[25534],{"metadata":25535,"sys":25538,"fields":25545},{"tags":25536,"concepts":25537},[],[],{"space":25539,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":25541,"publishedVersion":372,"revision":62,"contentType":25543,"locale":29},{"sys":25540},{"type":12,"linkType":13,"id":14},{"sys":25542},{"id":21,"type":12,"linkType":22},{"sys":25544},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":25546,"metaTitle":382,"metaDescription":383,"mainTitle":25547,"subtitle":401,"heroImage":25562,"ctaButton":424,"ctaLink":425},[381],{"data":25548,"content":25549,"nodeType":74},{},[25550,25556],{"data":25551,"content":25552,"nodeType":78},{},[25553],{"data":25554,"marks":25555,"value":393,"nodeType":82},{},[],{"data":25557,"content":25558,"nodeType":87},{},[25559],{"data":25560,"marks":25561,"value":400,"nodeType":82},{},[],{"metadata":25563,"sys":25566,"fields":25571},{"tags":25564,"concepts":25565},[],[],{"space":25567,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":25569,"publishedVersion":62,"revision":44,"locale":29},{"sys":25568},{"type":12,"linkType":13,"id":14},{"sys":25570},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":25572},{"url":416,"details":25573,"fileName":422,"contentType":423},{"size":418,"image":25574},{"width":420,"height":421},{"sys":25576,"fields":25579},{"id":25577,"createdAt":25578},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":25580,"slug":25581,"articleIntro":25580,"category":25582},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[25583],{"metadata":25584,"sys":25587,"fields":25594},{"tags":25585,"concepts":25586},[],[],{"space":25588,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":25590,"publishedVersion":372,"revision":62,"contentType":25592,"locale":29},{"sys":25589},{"type":12,"linkType":13,"id":14},{"sys":25591},{"id":21,"type":12,"linkType":22},{"sys":25593},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":25595,"metaTitle":382,"metaDescription":383,"mainTitle":25596,"subtitle":401,"heroImage":25611,"ctaButton":424,"ctaLink":425},[381],{"data":25597,"content":25598,"nodeType":74},{},[25599,25605],{"data":25600,"content":25601,"nodeType":78},{},[25602],{"data":25603,"marks":25604,"value":393,"nodeType":82},{},[],{"data":25606,"content":25607,"nodeType":87},{},[25608],{"data":25609,"marks":25610,"value":400,"nodeType":82},{},[],{"metadata":25612,"sys":25615,"fields":25620},{"tags":25613,"concepts":25614},[],[],{"space":25616,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":25618,"publishedVersion":62,"revision":44,"locale":29},{"sys":25617},{"type":12,"linkType":13,"id":14},{"sys":25619},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":25621},{"url":416,"details":25622,"fileName":422,"contentType":423},{"size":418,"image":25623},{"width":420,"height":421},{"sys":25625,"fields":25628},{"id":25626,"createdAt":25627},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":25629,"slug":25630,"articleIntro":-1,"category":25631},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[25632],{"metadata":25633,"sys":25636,"fields":25643},{"tags":25634,"concepts":25635},[],[],{"space":25637,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":25639,"publishedVersion":372,"revision":62,"contentType":25641,"locale":29},{"sys":25638},{"type":12,"linkType":13,"id":14},{"sys":25640},{"id":21,"type":12,"linkType":22},{"sys":25642},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":25644,"metaTitle":382,"metaDescription":383,"mainTitle":25645,"subtitle":401,"heroImage":25660,"ctaButton":424,"ctaLink":425},[381],{"data":25646,"content":25647,"nodeType":74},{},[25648,25654],{"data":25649,"content":25650,"nodeType":78},{},[25651],{"data":25652,"marks":25653,"value":393,"nodeType":82},{},[],{"data":25655,"content":25656,"nodeType":87},{},[25657],{"data":25658,"marks":25659,"value":400,"nodeType":82},{},[],{"metadata":25661,"sys":25664,"fields":25669},{"tags":25662,"concepts":25663},[],[],{"space":25665,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":25667,"publishedVersion":62,"revision":44,"locale":29},{"sys":25666},{"type":12,"linkType":13,"id":14},{"sys":25668},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":25670},{"url":416,"details":25671,"fileName":422,"contentType":423},{"size":418,"image":25672},{"width":420,"height":421},{"sys":25674,"fields":25677},{"id":25675,"createdAt":25676},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":25678,"slug":25679,"articleIntro":25678,"category":25680},"78174 - Créances","compte-78174-creances",[25681],{"metadata":25682,"sys":25685,"fields":25692},{"tags":25683,"concepts":25684},[],[],{"space":25686,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":25688,"publishedVersion":372,"revision":62,"contentType":25690,"locale":29},{"sys":25687},{"type":12,"linkType":13,"id":14},{"sys":25689},{"id":21,"type":12,"linkType":22},{"sys":25691},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":25693,"metaTitle":382,"metaDescription":383,"mainTitle":25694,"subtitle":401,"heroImage":25709,"ctaButton":424,"ctaLink":425},[381],{"data":25695,"content":25696,"nodeType":74},{},[25697,25703],{"data":25698,"content":25699,"nodeType":78},{},[25700],{"data":25701,"marks":25702,"value":393,"nodeType":82},{},[],{"data":25704,"content":25705,"nodeType":87},{},[25706],{"data":25707,"marks":25708,"value":400,"nodeType":82},{},[],{"metadata":25710,"sys":25713,"fields":25718},{"tags":25711,"concepts":25712},[],[],{"space":25714,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":25716,"publishedVersion":62,"revision":44,"locale":29},{"sys":25715},{"type":12,"linkType":13,"id":14},{"sys":25717},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":25719},{"url":416,"details":25720,"fileName":422,"contentType":423},{"size":418,"image":25721},{"width":420,"height":421},{"sys":25723,"fields":25726},{"id":25724,"createdAt":25725},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":25727,"slug":25728,"articleIntro":25727,"category":25729},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[25730],{"metadata":25731,"sys":25734,"fields":25741},{"tags":25732,"concepts":25733},[],[],{"space":25735,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":25737,"publishedVersion":372,"revision":62,"contentType":25739,"locale":29},{"sys":25736},{"type":12,"linkType":13,"id":14},{"sys":25738},{"id":21,"type":12,"linkType":22},{"sys":25740},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":25742,"metaTitle":382,"metaDescription":383,"mainTitle":25743,"subtitle":401,"heroImage":25758,"ctaButton":424,"ctaLink":425},[381],{"data":25744,"content":25745,"nodeType":74},{},[25746,25752],{"data":25747,"content":25748,"nodeType":78},{},[25749],{"data":25750,"marks":25751,"value":393,"nodeType":82},{},[],{"data":25753,"content":25754,"nodeType":87},{},[25755],{"data":25756,"marks":25757,"value":400,"nodeType":82},{},[],{"metadata":25759,"sys":25762,"fields":25767},{"tags":25760,"concepts":25761},[],[],{"space":25763,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":25765,"publishedVersion":62,"revision":44,"locale":29},{"sys":25764},{"type":12,"linkType":13,"id":14},{"sys":25766},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":25768},{"url":416,"details":25769,"fileName":422,"contentType":423},{"size":418,"image":25770},{"width":420,"height":421},{"sys":25772,"fields":25775},{"id":25773,"createdAt":25774},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":25776,"slug":25777,"articleIntro":25776,"category":25778},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[25779],{"metadata":25780,"sys":25783,"fields":25790},{"tags":25781,"concepts":25782},[],[],{"space":25784,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":25786,"publishedVersion":372,"revision":62,"contentType":25788,"locale":29},{"sys":25785},{"type":12,"linkType":13,"id":14},{"sys":25787},{"id":21,"type":12,"linkType":22},{"sys":25789},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":25791,"metaTitle":382,"metaDescription":383,"mainTitle":25792,"subtitle":401,"heroImage":25807,"ctaButton":424,"ctaLink":425},[381],{"data":25793,"content":25794,"nodeType":74},{},[25795,25801],{"data":25796,"content":25797,"nodeType":78},{},[25798],{"data":25799,"marks":25800,"value":393,"nodeType":82},{},[],{"data":25802,"content":25803,"nodeType":87},{},[25804],{"data":25805,"marks":25806,"value":400,"nodeType":82},{},[],{"metadata":25808,"sys":25811,"fields":25816},{"tags":25809,"concepts":25810},[],[],{"space":25812,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":25814,"publishedVersion":62,"revision":44,"locale":29},{"sys":25813},{"type":12,"linkType":13,"id":14},{"sys":25815},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":25817},{"url":416,"details":25818,"fileName":422,"contentType":423},{"size":418,"image":25819},{"width":420,"height":421},{"sys":25821,"fields":25824},{"id":25822,"createdAt":25823},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":25825,"slug":25826,"articleIntro":25825,"category":25827},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[25828],{"metadata":25829,"sys":25832,"fields":25839},{"tags":25830,"concepts":25831},[],[],{"space":25833,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":25835,"publishedVersion":372,"revision":62,"contentType":25837,"locale":29},{"sys":25834},{"type":12,"linkType":13,"id":14},{"sys":25836},{"id":21,"type":12,"linkType":22},{"sys":25838},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":25840,"metaTitle":382,"metaDescription":383,"mainTitle":25841,"subtitle":401,"heroImage":25856,"ctaButton":424,"ctaLink":425},[381],{"data":25842,"content":25843,"nodeType":74},{},[25844,25850],{"data":25845,"content":25846,"nodeType":78},{},[25847],{"data":25848,"marks":25849,"value":393,"nodeType":82},{},[],{"data":25851,"content":25852,"nodeType":87},{},[25853],{"data":25854,"marks":25855,"value":400,"nodeType":82},{},[],{"metadata":25857,"sys":25860,"fields":25865},{"tags":25858,"concepts":25859},[],[],{"space":25861,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":25863,"publishedVersion":62,"revision":44,"locale":29},{"sys":25862},{"type":12,"linkType":13,"id":14},{"sys":25864},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":25866},{"url":416,"details":25867,"fileName":422,"contentType":423},{"size":418,"image":25868},{"width":420,"height":421},{"sys":25870,"fields":25873},{"id":25871,"createdAt":25872},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":25874,"slug":25875,"articleIntro":25874,"category":25876},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[25877],{"metadata":25878,"sys":25881,"fields":25888},{"tags":25879,"concepts":25880},[],[],{"space":25882,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":25884,"publishedVersion":372,"revision":62,"contentType":25886,"locale":29},{"sys":25883},{"type":12,"linkType":13,"id":14},{"sys":25885},{"id":21,"type":12,"linkType":22},{"sys":25887},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":25889,"metaTitle":382,"metaDescription":383,"mainTitle":25890,"subtitle":401,"heroImage":25905,"ctaButton":424,"ctaLink":425},[381],{"data":25891,"content":25892,"nodeType":74},{},[25893,25899],{"data":25894,"content":25895,"nodeType":78},{},[25896],{"data":25897,"marks":25898,"value":393,"nodeType":82},{},[],{"data":25900,"content":25901,"nodeType":87},{},[25902],{"data":25903,"marks":25904,"value":400,"nodeType":82},{},[],{"metadata":25906,"sys":25909,"fields":25914},{"tags":25907,"concepts":25908},[],[],{"space":25910,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":25912,"publishedVersion":62,"revision":44,"locale":29},{"sys":25911},{"type":12,"linkType":13,"id":14},{"sys":25913},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":25915},{"url":416,"details":25916,"fileName":422,"contentType":423},{"size":418,"image":25917},{"width":420,"height":421},{"sys":25919,"fields":25922},{"id":25920,"createdAt":25921},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":25923,"slug":25924,"articleIntro":25923,"category":25925},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[25926],{"metadata":25927,"sys":25930,"fields":25937},{"tags":25928,"concepts":25929},[],[],{"space":25931,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":25933,"publishedVersion":372,"revision":62,"contentType":25935,"locale":29},{"sys":25932},{"type":12,"linkType":13,"id":14},{"sys":25934},{"id":21,"type":12,"linkType":22},{"sys":25936},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":25938,"metaTitle":382,"metaDescription":383,"mainTitle":25939,"subtitle":401,"heroImage":25954,"ctaButton":424,"ctaLink":425},[381],{"data":25940,"content":25941,"nodeType":74},{},[25942,25948],{"data":25943,"content":25944,"nodeType":78},{},[25945],{"data":25946,"marks":25947,"value":393,"nodeType":82},{},[],{"data":25949,"content":25950,"nodeType":87},{},[25951],{"data":25952,"marks":25953,"value":400,"nodeType":82},{},[],{"metadata":25955,"sys":25958,"fields":25963},{"tags":25956,"concepts":25957},[],[],{"space":25959,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":25961,"publishedVersion":62,"revision":44,"locale":29},{"sys":25960},{"type":12,"linkType":13,"id":14},{"sys":25962},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":25964},{"url":416,"details":25965,"fileName":422,"contentType":423},{"size":418,"image":25966},{"width":420,"height":421},{"sys":25968,"fields":25971},{"id":25969,"createdAt":25970},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":25972,"slug":25973,"articleIntro":25972,"category":25974},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[25975],{"metadata":25976,"sys":25979,"fields":25986},{"tags":25977,"concepts":25978},[],[],{"space":25980,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":25982,"publishedVersion":372,"revision":62,"contentType":25984,"locale":29},{"sys":25981},{"type":12,"linkType":13,"id":14},{"sys":25983},{"id":21,"type":12,"linkType":22},{"sys":25985},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":25987,"metaTitle":382,"metaDescription":383,"mainTitle":25988,"subtitle":401,"heroImage":26003,"ctaButton":424,"ctaLink":425},[381],{"data":25989,"content":25990,"nodeType":74},{},[25991,25997],{"data":25992,"content":25993,"nodeType":78},{},[25994],{"data":25995,"marks":25996,"value":393,"nodeType":82},{},[],{"data":25998,"content":25999,"nodeType":87},{},[26000],{"data":26001,"marks":26002,"value":400,"nodeType":82},{},[],{"metadata":26004,"sys":26007,"fields":26012},{"tags":26005,"concepts":26006},[],[],{"space":26008,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":26010,"publishedVersion":62,"revision":44,"locale":29},{"sys":26009},{"type":12,"linkType":13,"id":14},{"sys":26011},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":26013},{"url":416,"details":26014,"fileName":422,"contentType":423},{"size":418,"image":26015},{"width":420,"height":421},{"sys":26017,"fields":26020},{"id":26018,"createdAt":26019},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":26021,"slug":26022,"articleIntro":26021,"category":26023},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[26024],{"metadata":26025,"sys":26028,"fields":26035},{"tags":26026,"concepts":26027},[],[],{"space":26029,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":26031,"publishedVersion":372,"revision":62,"contentType":26033,"locale":29},{"sys":26030},{"type":12,"linkType":13,"id":14},{"sys":26032},{"id":21,"type":12,"linkType":22},{"sys":26034},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":26036,"metaTitle":382,"metaDescription":383,"mainTitle":26037,"subtitle":401,"heroImage":26052,"ctaButton":424,"ctaLink":425},[381],{"data":26038,"content":26039,"nodeType":74},{},[26040,26046],{"data":26041,"content":26042,"nodeType":78},{},[26043],{"data":26044,"marks":26045,"value":393,"nodeType":82},{},[],{"data":26047,"content":26048,"nodeType":87},{},[26049],{"data":26050,"marks":26051,"value":400,"nodeType":82},{},[],{"metadata":26053,"sys":26056,"fields":26061},{"tags":26054,"concepts":26055},[],[],{"space":26057,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":26059,"publishedVersion":62,"revision":44,"locale":29},{"sys":26058},{"type":12,"linkType":13,"id":14},{"sys":26060},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":26062},{"url":416,"details":26063,"fileName":422,"contentType":423},{"size":418,"image":26064},{"width":420,"height":421},{"sys":26066,"fields":26069},{"id":26067,"createdAt":26068},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":26070,"slug":26071,"articleIntro":-1,"category":26072},"Compte 6226 - Honoraires","compte-6226-honoraires",[26073],{"metadata":26074,"sys":26077,"fields":26084},{"tags":26075,"concepts":26076},[],[],{"space":26078,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":26080,"publishedVersion":372,"revision":62,"contentType":26082,"locale":29},{"sys":26079},{"type":12,"linkType":13,"id":14},{"sys":26081},{"id":21,"type":12,"linkType":22},{"sys":26083},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":26085,"metaTitle":382,"metaDescription":383,"mainTitle":26086,"subtitle":401,"heroImage":26101,"ctaButton":424,"ctaLink":425},[381],{"data":26087,"content":26088,"nodeType":74},{},[26089,26095],{"data":26090,"content":26091,"nodeType":78},{},[26092],{"data":26093,"marks":26094,"value":393,"nodeType":82},{},[],{"data":26096,"content":26097,"nodeType":87},{},[26098],{"data":26099,"marks":26100,"value":400,"nodeType":82},{},[],{"metadata":26102,"sys":26105,"fields":26110},{"tags":26103,"concepts":26104},[],[],{"space":26106,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":26108,"publishedVersion":62,"revision":44,"locale":29},{"sys":26107},{"type":12,"linkType":13,"id":14},{"sys":26109},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":26111},{"url":416,"details":26112,"fileName":422,"contentType":423},{"size":418,"image":26113},{"width":420,"height":421},{"sys":26115,"fields":26118},{"id":26116,"createdAt":26117},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":26119,"slug":26120,"articleIntro":-1,"category":26121},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[26122],{"metadata":26123,"sys":26126,"fields":26133},{"tags":26124,"concepts":26125},[],[],{"space":26127,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":26129,"publishedVersion":372,"revision":62,"contentType":26131,"locale":29},{"sys":26128},{"type":12,"linkType":13,"id":14},{"sys":26130},{"id":21,"type":12,"linkType":22},{"sys":26132},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":26134,"metaTitle":382,"metaDescription":383,"mainTitle":26135,"subtitle":401,"heroImage":26150,"ctaButton":424,"ctaLink":425},[381],{"data":26136,"content":26137,"nodeType":74},{},[26138,26144],{"data":26139,"content":26140,"nodeType":78},{},[26141],{"data":26142,"marks":26143,"value":393,"nodeType":82},{},[],{"data":26145,"content":26146,"nodeType":87},{},[26147],{"data":26148,"marks":26149,"value":400,"nodeType":82},{},[],{"metadata":26151,"sys":26154,"fields":26159},{"tags":26152,"concepts":26153},[],[],{"space":26155,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":26157,"publishedVersion":62,"revision":44,"locale":29},{"sys":26156},{"type":12,"linkType":13,"id":14},{"sys":26158},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":26160},{"url":416,"details":26161,"fileName":422,"contentType":423},{"size":418,"image":26162},{"width":420,"height":421},{"sys":26164,"fields":26167},{"id":26165,"createdAt":26166},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":26168,"slug":26169,"articleIntro":26168,"category":26170},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[26171],{"metadata":26172,"sys":26175,"fields":26182},{"tags":26173,"concepts":26174},[],[],{"space":26176,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":26178,"publishedVersion":372,"revision":62,"contentType":26180,"locale":29},{"sys":26177},{"type":12,"linkType":13,"id":14},{"sys":26179},{"id":21,"type":12,"linkType":22},{"sys":26181},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":26183,"metaTitle":382,"metaDescription":383,"mainTitle":26184,"subtitle":401,"heroImage":26199,"ctaButton":424,"ctaLink":425},[381],{"data":26185,"content":26186,"nodeType":74},{},[26187,26193],{"data":26188,"content":26189,"nodeType":78},{},[26190],{"data":26191,"marks":26192,"value":393,"nodeType":82},{},[],{"data":26194,"content":26195,"nodeType":87},{},[26196],{"data":26197,"marks":26198,"value":400,"nodeType":82},{},[],{"metadata":26200,"sys":26203,"fields":26208},{"tags":26201,"concepts":26202},[],[],{"space":26204,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":26206,"publishedVersion":62,"revision":44,"locale":29},{"sys":26205},{"type":12,"linkType":13,"id":14},{"sys":26207},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":26209},{"url":416,"details":26210,"fileName":422,"contentType":423},{"size":418,"image":26211},{"width":420,"height":421},{"sys":26213,"fields":26216},{"id":26214,"createdAt":26215},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":26217,"slug":26218,"articleIntro":-1,"category":26219},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[26220],{"metadata":26221,"sys":26224,"fields":26231},{"tags":26222,"concepts":26223},[],[],{"space":26225,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":26227,"publishedVersion":372,"revision":62,"contentType":26229,"locale":29},{"sys":26226},{"type":12,"linkType":13,"id":14},{"sys":26228},{"id":21,"type":12,"linkType":22},{"sys":26230},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":26232,"metaTitle":382,"metaDescription":383,"mainTitle":26233,"subtitle":401,"heroImage":26248,"ctaButton":424,"ctaLink":425},[381],{"data":26234,"content":26235,"nodeType":74},{},[26236,26242],{"data":26237,"content":26238,"nodeType":78},{},[26239],{"data":26240,"marks":26241,"value":393,"nodeType":82},{},[],{"data":26243,"content":26244,"nodeType":87},{},[26245],{"data":26246,"marks":26247,"value":400,"nodeType":82},{},[],{"metadata":26249,"sys":26252,"fields":26257},{"tags":26250,"concepts":26251},[],[],{"space":26253,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":26255,"publishedVersion":62,"revision":44,"locale":29},{"sys":26254},{"type":12,"linkType":13,"id":14},{"sys":26256},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":26258},{"url":416,"details":26259,"fileName":422,"contentType":423},{"size":418,"image":26260},{"width":420,"height":421},{"sys":26262,"fields":26265},{"id":26263,"createdAt":26264},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":26266,"slug":26267,"articleIntro":26266,"category":26268},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[26269],{"metadata":26270,"sys":26273,"fields":26280},{"tags":26271,"concepts":26272},[],[],{"space":26274,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":26276,"publishedVersion":372,"revision":62,"contentType":26278,"locale":29},{"sys":26275},{"type":12,"linkType":13,"id":14},{"sys":26277},{"id":21,"type":12,"linkType":22},{"sys":26279},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":26281,"metaTitle":382,"metaDescription":383,"mainTitle":26282,"subtitle":401,"heroImage":26297,"ctaButton":424,"ctaLink":425},[381],{"data":26283,"content":26284,"nodeType":74},{},[26285,26291],{"data":26286,"content":26287,"nodeType":78},{},[26288],{"data":26289,"marks":26290,"value":393,"nodeType":82},{},[],{"data":26292,"content":26293,"nodeType":87},{},[26294],{"data":26295,"marks":26296,"value":400,"nodeType":82},{},[],{"metadata":26298,"sys":26301,"fields":26306},{"tags":26299,"concepts":26300},[],[],{"space":26302,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":26304,"publishedVersion":62,"revision":44,"locale":29},{"sys":26303},{"type":12,"linkType":13,"id":14},{"sys":26305},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":26307},{"url":416,"details":26308,"fileName":422,"contentType":423},{"size":418,"image":26309},{"width":420,"height":421},{"sys":26311,"fields":26314},{"id":26312,"createdAt":26313},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":26315,"slug":26316,"articleIntro":-1,"category":26317},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[26318],{"metadata":26319,"sys":26322,"fields":26329},{"tags":26320,"concepts":26321},[],[],{"space":26323,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":26325,"publishedVersion":372,"revision":62,"contentType":26327,"locale":29},{"sys":26324},{"type":12,"linkType":13,"id":14},{"sys":26326},{"id":21,"type":12,"linkType":22},{"sys":26328},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":26330,"metaTitle":382,"metaDescription":383,"mainTitle":26331,"subtitle":401,"heroImage":26346,"ctaButton":424,"ctaLink":425},[381],{"data":26332,"content":26333,"nodeType":74},{},[26334,26340],{"data":26335,"content":26336,"nodeType":78},{},[26337],{"data":26338,"marks":26339,"value":393,"nodeType":82},{},[],{"data":26341,"content":26342,"nodeType":87},{},[26343],{"data":26344,"marks":26345,"value":400,"nodeType":82},{},[],{"metadata":26347,"sys":26350,"fields":26355},{"tags":26348,"concepts":26349},[],[],{"space":26351,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":26353,"publishedVersion":62,"revision":44,"locale":29},{"sys":26352},{"type":12,"linkType":13,"id":14},{"sys":26354},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":26356},{"url":416,"details":26357,"fileName":422,"contentType":423},{"size":418,"image":26358},{"width":420,"height":421},{"sys":26360,"fields":26363},{"id":26361,"createdAt":26362},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":26364,"slug":26365,"articleIntro":26364,"category":26366},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[26367],{"metadata":26368,"sys":26371,"fields":26378},{"tags":26369,"concepts":26370},[],[],{"space":26372,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":26374,"publishedVersion":372,"revision":62,"contentType":26376,"locale":29},{"sys":26373},{"type":12,"linkType":13,"id":14},{"sys":26375},{"id":21,"type":12,"linkType":22},{"sys":26377},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":26379,"metaTitle":382,"metaDescription":383,"mainTitle":26380,"subtitle":401,"heroImage":26395,"ctaButton":424,"ctaLink":425},[381],{"data":26381,"content":26382,"nodeType":74},{},[26383,26389],{"data":26384,"content":26385,"nodeType":78},{},[26386],{"data":26387,"marks":26388,"value":393,"nodeType":82},{},[],{"data":26390,"content":26391,"nodeType":87},{},[26392],{"data":26393,"marks":26394,"value":400,"nodeType":82},{},[],{"metadata":26396,"sys":26399,"fields":26404},{"tags":26397,"concepts":26398},[],[],{"space":26400,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":26402,"publishedVersion":62,"revision":44,"locale":29},{"sys":26401},{"type":12,"linkType":13,"id":14},{"sys":26403},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":26405},{"url":416,"details":26406,"fileName":422,"contentType":423},{"size":418,"image":26407},{"width":420,"height":421},{"sys":26409,"fields":26412},{"id":26410,"createdAt":26411},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":26413,"slug":26414,"articleIntro":26413,"category":26415},"698 - Intégration fiscale","compte-698-integration-fiscale",[26416],{"metadata":26417,"sys":26420,"fields":26427},{"tags":26418,"concepts":26419},[],[],{"space":26421,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":26423,"publishedVersion":372,"revision":62,"contentType":26425,"locale":29},{"sys":26422},{"type":12,"linkType":13,"id":14},{"sys":26424},{"id":21,"type":12,"linkType":22},{"sys":26426},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":26428,"metaTitle":382,"metaDescription":383,"mainTitle":26429,"subtitle":401,"heroImage":26444,"ctaButton":424,"ctaLink":425},[381],{"data":26430,"content":26431,"nodeType":74},{},[26432,26438],{"data":26433,"content":26434,"nodeType":78},{},[26435],{"data":26436,"marks":26437,"value":393,"nodeType":82},{},[],{"data":26439,"content":26440,"nodeType":87},{},[26441],{"data":26442,"marks":26443,"value":400,"nodeType":82},{},[],{"metadata":26445,"sys":26448,"fields":26453},{"tags":26446,"concepts":26447},[],[],{"space":26449,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":26451,"publishedVersion":62,"revision":44,"locale":29},{"sys":26450},{"type":12,"linkType":13,"id":14},{"sys":26452},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":26454},{"url":416,"details":26455,"fileName":422,"contentType":423},{"size":418,"image":26456},{"width":420,"height":421},{"sys":26458,"fields":26461},{"id":26459,"createdAt":26460},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":26462,"slug":26463,"articleIntro":26462,"category":26464},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[26465],{"metadata":26466,"sys":26469,"fields":26476},{"tags":26467,"concepts":26468},[],[],{"space":26470,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":26472,"publishedVersion":372,"revision":62,"contentType":26474,"locale":29},{"sys":26471},{"type":12,"linkType":13,"id":14},{"sys":26473},{"id":21,"type":12,"linkType":22},{"sys":26475},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":26477,"metaTitle":382,"metaDescription":383,"mainTitle":26478,"subtitle":401,"heroImage":26493,"ctaButton":424,"ctaLink":425},[381],{"data":26479,"content":26480,"nodeType":74},{},[26481,26487],{"data":26482,"content":26483,"nodeType":78},{},[26484],{"data":26485,"marks":26486,"value":393,"nodeType":82},{},[],{"data":26488,"content":26489,"nodeType":87},{},[26490],{"data":26491,"marks":26492,"value":400,"nodeType":82},{},[],{"metadata":26494,"sys":26497,"fields":26502},{"tags":26495,"concepts":26496},[],[],{"space":26498,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":26500,"publishedVersion":62,"revision":44,"locale":29},{"sys":26499},{"type":12,"linkType":13,"id":14},{"sys":26501},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":26503},{"url":416,"details":26504,"fileName":422,"contentType":423},{"size":418,"image":26505},{"width":420,"height":421},{"sys":26507,"fields":26510},{"id":26508,"createdAt":26509},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":26511,"slug":26512,"articleIntro":26511,"category":26513},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[26514],{"metadata":26515,"sys":26518,"fields":26525},{"tags":26516,"concepts":26517},[],[],{"space":26519,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":26521,"publishedVersion":372,"revision":62,"contentType":26523,"locale":29},{"sys":26520},{"type":12,"linkType":13,"id":14},{"sys":26522},{"id":21,"type":12,"linkType":22},{"sys":26524},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":26526,"metaTitle":382,"metaDescription":383,"mainTitle":26527,"subtitle":401,"heroImage":26542,"ctaButton":424,"ctaLink":425},[381],{"data":26528,"content":26529,"nodeType":74},{},[26530,26536],{"data":26531,"content":26532,"nodeType":78},{},[26533],{"data":26534,"marks":26535,"value":393,"nodeType":82},{},[],{"data":26537,"content":26538,"nodeType":87},{},[26539],{"data":26540,"marks":26541,"value":400,"nodeType":82},{},[],{"metadata":26543,"sys":26546,"fields":26551},{"tags":26544,"concepts":26545},[],[],{"space":26547,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":26549,"publishedVersion":62,"revision":44,"locale":29},{"sys":26548},{"type":12,"linkType":13,"id":14},{"sys":26550},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":26552},{"url":416,"details":26553,"fileName":422,"contentType":423},{"size":418,"image":26554},{"width":420,"height":421},{"sys":26556,"fields":26559},{"id":26557,"createdAt":26558},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":26560,"slug":26561,"articleIntro":26560,"category":26562},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[26563],{"metadata":26564,"sys":26567,"fields":26574},{"tags":26565,"concepts":26566},[],[],{"space":26568,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":26570,"publishedVersion":372,"revision":62,"contentType":26572,"locale":29},{"sys":26569},{"type":12,"linkType":13,"id":14},{"sys":26571},{"id":21,"type":12,"linkType":22},{"sys":26573},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":26575,"metaTitle":382,"metaDescription":383,"mainTitle":26576,"subtitle":401,"heroImage":26591,"ctaButton":424,"ctaLink":425},[381],{"data":26577,"content":26578,"nodeType":74},{},[26579,26585],{"data":26580,"content":26581,"nodeType":78},{},[26582],{"data":26583,"marks":26584,"value":393,"nodeType":82},{},[],{"data":26586,"content":26587,"nodeType":87},{},[26588],{"data":26589,"marks":26590,"value":400,"nodeType":82},{},[],{"metadata":26592,"sys":26595,"fields":26600},{"tags":26593,"concepts":26594},[],[],{"space":26596,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":26598,"publishedVersion":62,"revision":44,"locale":29},{"sys":26597},{"type":12,"linkType":13,"id":14},{"sys":26599},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":26601},{"url":416,"details":26602,"fileName":422,"contentType":423},{"size":418,"image":26603},{"width":420,"height":421},{"sys":26605,"fields":26607},{"id":26606,"createdAt":18568},"2faZxRvPQhG6UiwkwOCQNY",{"title":26608,"slug":26609,"articleIntro":26608,"category":26610},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[26611],{"metadata":26612,"sys":26615,"fields":26622},{"tags":26613,"concepts":26614},[],[],{"space":26616,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":26618,"publishedVersion":372,"revision":62,"contentType":26620,"locale":29},{"sys":26617},{"type":12,"linkType":13,"id":14},{"sys":26619},{"id":21,"type":12,"linkType":22},{"sys":26621},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":26623,"metaTitle":382,"metaDescription":383,"mainTitle":26624,"subtitle":401,"heroImage":26639,"ctaButton":424,"ctaLink":425},[381],{"data":26625,"content":26626,"nodeType":74},{},[26627,26633],{"data":26628,"content":26629,"nodeType":78},{},[26630],{"data":26631,"marks":26632,"value":393,"nodeType":82},{},[],{"data":26634,"content":26635,"nodeType":87},{},[26636],{"data":26637,"marks":26638,"value":400,"nodeType":82},{},[],{"metadata":26640,"sys":26643,"fields":26648},{"tags":26641,"concepts":26642},[],[],{"space":26644,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":26646,"publishedVersion":62,"revision":44,"locale":29},{"sys":26645},{"type":12,"linkType":13,"id":14},{"sys":26647},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":26649},{"url":416,"details":26650,"fileName":422,"contentType":423},{"size":418,"image":26651},{"width":420,"height":421},{"sys":26653,"fields":26655},{"id":26654,"createdAt":18421},"1gL1TVBdSVq2maqsnWjSUW",{"title":26656,"slug":26657,"articleIntro":-1,"category":26658},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[26659],{"metadata":26660,"sys":26663,"fields":26670},{"tags":26661,"concepts":26662},[],[],{"space":26664,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":26666,"publishedVersion":372,"revision":62,"contentType":26668,"locale":29},{"sys":26665},{"type":12,"linkType":13,"id":14},{"sys":26667},{"id":21,"type":12,"linkType":22},{"sys":26669},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":26671,"metaTitle":382,"metaDescription":383,"mainTitle":26672,"subtitle":401,"heroImage":26687,"ctaButton":424,"ctaLink":425},[381],{"data":26673,"content":26674,"nodeType":74},{},[26675,26681],{"data":26676,"content":26677,"nodeType":78},{},[26678],{"data":26679,"marks":26680,"value":393,"nodeType":82},{},[],{"data":26682,"content":26683,"nodeType":87},{},[26684],{"data":26685,"marks":26686,"value":400,"nodeType":82},{},[],{"metadata":26688,"sys":26691,"fields":26696},{"tags":26689,"concepts":26690},[],[],{"space":26692,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":26694,"publishedVersion":62,"revision":44,"locale":29},{"sys":26693},{"type":12,"linkType":13,"id":14},{"sys":26695},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":26697},{"url":416,"details":26698,"fileName":422,"contentType":423},{"size":418,"image":26699},{"width":420,"height":421},{"sys":26701,"fields":26704},{"id":26702,"createdAt":26703},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":26705,"slug":26706,"articleIntro":-1,"category":26707},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[26708],{"metadata":26709,"sys":26712,"fields":26719},{"tags":26710,"concepts":26711},[],[],{"space":26713,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":26715,"publishedVersion":372,"revision":62,"contentType":26717,"locale":29},{"sys":26714},{"type":12,"linkType":13,"id":14},{"sys":26716},{"id":21,"type":12,"linkType":22},{"sys":26718},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":26720,"metaTitle":382,"metaDescription":383,"mainTitle":26721,"subtitle":401,"heroImage":26736,"ctaButton":424,"ctaLink":425},[381],{"data":26722,"content":26723,"nodeType":74},{},[26724,26730],{"data":26725,"content":26726,"nodeType":78},{},[26727],{"data":26728,"marks":26729,"value":393,"nodeType":82},{},[],{"data":26731,"content":26732,"nodeType":87},{},[26733],{"data":26734,"marks":26735,"value":400,"nodeType":82},{},[],{"metadata":26737,"sys":26740,"fields":26745},{"tags":26738,"concepts":26739},[],[],{"space":26741,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":26743,"publishedVersion":62,"revision":44,"locale":29},{"sys":26742},{"type":12,"linkType":13,"id":14},{"sys":26744},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":26746},{"url":416,"details":26747,"fileName":422,"contentType":423},{"size":418,"image":26748},{"width":420,"height":421},{"sys":26750,"fields":26753},{"id":26751,"createdAt":26752},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":26754,"slug":26755,"articleIntro":26754,"category":26756},"274 - Prêts","compte-274-prets",[26757],{"metadata":26758,"sys":26761,"fields":26768},{"tags":26759,"concepts":26760},[],[],{"space":26762,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":26764,"publishedVersion":372,"revision":62,"contentType":26766,"locale":29},{"sys":26763},{"type":12,"linkType":13,"id":14},{"sys":26765},{"id":21,"type":12,"linkType":22},{"sys":26767},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":26769,"metaTitle":382,"metaDescription":383,"mainTitle":26770,"subtitle":401,"heroImage":26785,"ctaButton":424,"ctaLink":425},[381],{"data":26771,"content":26772,"nodeType":74},{},[26773,26779],{"data":26774,"content":26775,"nodeType":78},{},[26776],{"data":26777,"marks":26778,"value":393,"nodeType":82},{},[],{"data":26780,"content":26781,"nodeType":87},{},[26782],{"data":26783,"marks":26784,"value":400,"nodeType":82},{},[],{"metadata":26786,"sys":26789,"fields":26794},{"tags":26787,"concepts":26788},[],[],{"space":26790,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":26792,"publishedVersion":62,"revision":44,"locale":29},{"sys":26791},{"type":12,"linkType":13,"id":14},{"sys":26793},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":26795},{"url":416,"details":26796,"fileName":422,"contentType":423},{"size":418,"image":26797},{"width":420,"height":421},{"sys":26799,"fields":26802},{"id":26800,"createdAt":26801},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":26803,"slug":26804,"articleIntro":26803,"category":26805},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[26806],{"metadata":26807,"sys":26810,"fields":26817},{"tags":26808,"concepts":26809},[],[],{"space":26811,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":26813,"publishedVersion":372,"revision":62,"contentType":26815,"locale":29},{"sys":26812},{"type":12,"linkType":13,"id":14},{"sys":26814},{"id":21,"type":12,"linkType":22},{"sys":26816},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":26818,"metaTitle":382,"metaDescription":383,"mainTitle":26819,"subtitle":401,"heroImage":26834,"ctaButton":424,"ctaLink":425},[381],{"data":26820,"content":26821,"nodeType":74},{},[26822,26828],{"data":26823,"content":26824,"nodeType":78},{},[26825],{"data":26826,"marks":26827,"value":393,"nodeType":82},{},[],{"data":26829,"content":26830,"nodeType":87},{},[26831],{"data":26832,"marks":26833,"value":400,"nodeType":82},{},[],{"metadata":26835,"sys":26838,"fields":26843},{"tags":26836,"concepts":26837},[],[],{"space":26839,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":26841,"publishedVersion":62,"revision":44,"locale":29},{"sys":26840},{"type":12,"linkType":13,"id":14},{"sys":26842},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":26844},{"url":416,"details":26845,"fileName":422,"contentType":423},{"size":418,"image":26846},{"width":420,"height":421},{"sys":26848,"fields":26851},{"id":26849,"createdAt":26850},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":26852,"slug":26853,"articleIntro":-1,"category":26854},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[26855],{"metadata":26856,"sys":26859,"fields":26866},{"tags":26857,"concepts":26858},[],[],{"space":26860,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":26862,"publishedVersion":372,"revision":62,"contentType":26864,"locale":29},{"sys":26861},{"type":12,"linkType":13,"id":14},{"sys":26863},{"id":21,"type":12,"linkType":22},{"sys":26865},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":26867,"metaTitle":382,"metaDescription":383,"mainTitle":26868,"subtitle":401,"heroImage":26883,"ctaButton":424,"ctaLink":425},[381],{"data":26869,"content":26870,"nodeType":74},{},[26871,26877],{"data":26872,"content":26873,"nodeType":78},{},[26874],{"data":26875,"marks":26876,"value":393,"nodeType":82},{},[],{"data":26878,"content":26879,"nodeType":87},{},[26880],{"data":26881,"marks":26882,"value":400,"nodeType":82},{},[],{"metadata":26884,"sys":26887,"fields":26892},{"tags":26885,"concepts":26886},[],[],{"space":26888,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":26890,"publishedVersion":62,"revision":44,"locale":29},{"sys":26889},{"type":12,"linkType":13,"id":14},{"sys":26891},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":26893},{"url":416,"details":26894,"fileName":422,"contentType":423},{"size":418,"image":26895},{"width":420,"height":421},{"sys":26897,"fields":26900},{"id":26898,"createdAt":26899},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":26901,"slug":26902,"articleIntro":26901,"category":26903},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[26904],{"metadata":26905,"sys":26908,"fields":26915},{"tags":26906,"concepts":26907},[],[],{"space":26909,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":26911,"publishedVersion":372,"revision":62,"contentType":26913,"locale":29},{"sys":26910},{"type":12,"linkType":13,"id":14},{"sys":26912},{"id":21,"type":12,"linkType":22},{"sys":26914},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":26916,"metaTitle":382,"metaDescription":383,"mainTitle":26917,"subtitle":401,"heroImage":26932,"ctaButton":424,"ctaLink":425},[381],{"data":26918,"content":26919,"nodeType":74},{},[26920,26926],{"data":26921,"content":26922,"nodeType":78},{},[26923],{"data":26924,"marks":26925,"value":393,"nodeType":82},{},[],{"data":26927,"content":26928,"nodeType":87},{},[26929],{"data":26930,"marks":26931,"value":400,"nodeType":82},{},[],{"metadata":26933,"sys":26936,"fields":26941},{"tags":26934,"concepts":26935},[],[],{"space":26937,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":26939,"publishedVersion":62,"revision":44,"locale":29},{"sys":26938},{"type":12,"linkType":13,"id":14},{"sys":26940},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":26942},{"url":416,"details":26943,"fileName":422,"contentType":423},{"size":418,"image":26944},{"width":420,"height":421},{"sys":26946,"fields":26949},{"id":26947,"createdAt":26948},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":26950,"slug":26951,"articleIntro":26950,"category":26952},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[26953],{"metadata":26954,"sys":26957,"fields":26964},{"tags":26955,"concepts":26956},[],[],{"space":26958,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":26960,"publishedVersion":372,"revision":62,"contentType":26962,"locale":29},{"sys":26959},{"type":12,"linkType":13,"id":14},{"sys":26961},{"id":21,"type":12,"linkType":22},{"sys":26963},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":26965,"metaTitle":382,"metaDescription":383,"mainTitle":26966,"subtitle":401,"heroImage":26981,"ctaButton":424,"ctaLink":425},[381],{"data":26967,"content":26968,"nodeType":74},{},[26969,26975],{"data":26970,"content":26971,"nodeType":78},{},[26972],{"data":26973,"marks":26974,"value":393,"nodeType":82},{},[],{"data":26976,"content":26977,"nodeType":87},{},[26978],{"data":26979,"marks":26980,"value":400,"nodeType":82},{},[],{"metadata":26982,"sys":26985,"fields":26990},{"tags":26983,"concepts":26984},[],[],{"space":26986,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":26988,"publishedVersion":62,"revision":44,"locale":29},{"sys":26987},{"type":12,"linkType":13,"id":14},{"sys":26989},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":26991},{"url":416,"details":26992,"fileName":422,"contentType":423},{"size":418,"image":26993},{"width":420,"height":421},{"sys":26995,"fields":26998},{"id":26996,"createdAt":26997},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":26999,"slug":27000,"articleIntro":26999,"category":27001},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[27002],{"metadata":27003,"sys":27006,"fields":27013},{"tags":27004,"concepts":27005},[],[],{"space":27007,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":27009,"publishedVersion":372,"revision":62,"contentType":27011,"locale":29},{"sys":27008},{"type":12,"linkType":13,"id":14},{"sys":27010},{"id":21,"type":12,"linkType":22},{"sys":27012},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":27014,"metaTitle":382,"metaDescription":383,"mainTitle":27015,"subtitle":401,"heroImage":27030,"ctaButton":424,"ctaLink":425},[381],{"data":27016,"content":27017,"nodeType":74},{},[27018,27024],{"data":27019,"content":27020,"nodeType":78},{},[27021],{"data":27022,"marks":27023,"value":393,"nodeType":82},{},[],{"data":27025,"content":27026,"nodeType":87},{},[27027],{"data":27028,"marks":27029,"value":400,"nodeType":82},{},[],{"metadata":27031,"sys":27034,"fields":27039},{"tags":27032,"concepts":27033},[],[],{"space":27035,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":27037,"publishedVersion":62,"revision":44,"locale":29},{"sys":27036},{"type":12,"linkType":13,"id":14},{"sys":27038},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":27040},{"url":416,"details":27041,"fileName":422,"contentType":423},{"size":418,"image":27042},{"width":420,"height":421},{"sys":27044,"fields":27047},{"id":27045,"createdAt":27046},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":27048,"slug":27049,"articleIntro":27048,"category":27050},"4551 - Principal","compte-4551-principal",[27051],{"metadata":27052,"sys":27055,"fields":27062},{"tags":27053,"concepts":27054},[],[],{"space":27056,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":27058,"publishedVersion":372,"revision":62,"contentType":27060,"locale":29},{"sys":27057},{"type":12,"linkType":13,"id":14},{"sys":27059},{"id":21,"type":12,"linkType":22},{"sys":27061},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":27063,"metaTitle":382,"metaDescription":383,"mainTitle":27064,"subtitle":401,"heroImage":27079,"ctaButton":424,"ctaLink":425},[381],{"data":27065,"content":27066,"nodeType":74},{},[27067,27073],{"data":27068,"content":27069,"nodeType":78},{},[27070],{"data":27071,"marks":27072,"value":393,"nodeType":82},{},[],{"data":27074,"content":27075,"nodeType":87},{},[27076],{"data":27077,"marks":27078,"value":400,"nodeType":82},{},[],{"metadata":27080,"sys":27083,"fields":27088},{"tags":27081,"concepts":27082},[],[],{"space":27084,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":27086,"publishedVersion":62,"revision":44,"locale":29},{"sys":27085},{"type":12,"linkType":13,"id":14},{"sys":27087},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":27089},{"url":416,"details":27090,"fileName":422,"contentType":423},{"size":418,"image":27091},{"width":420,"height":421},{"sys":27093,"fields":27096},{"id":27094,"createdAt":27095},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":27097,"slug":27098,"articleIntro":27097,"category":27099},"Compte 6156 - Maintenance","compte-6156-maintenance",[27100],{"metadata":27101,"sys":27104,"fields":27111},{"tags":27102,"concepts":27103},[],[],{"space":27105,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":27107,"publishedVersion":372,"revision":62,"contentType":27109,"locale":29},{"sys":27106},{"type":12,"linkType":13,"id":14},{"sys":27108},{"id":21,"type":12,"linkType":22},{"sys":27110},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":27112,"metaTitle":382,"metaDescription":383,"mainTitle":27113,"subtitle":401,"heroImage":27128,"ctaButton":424,"ctaLink":425},[381],{"data":27114,"content":27115,"nodeType":74},{},[27116,27122],{"data":27117,"content":27118,"nodeType":78},{},[27119],{"data":27120,"marks":27121,"value":393,"nodeType":82},{},[],{"data":27123,"content":27124,"nodeType":87},{},[27125],{"data":27126,"marks":27127,"value":400,"nodeType":82},{},[],{"metadata":27129,"sys":27132,"fields":27137},{"tags":27130,"concepts":27131},[],[],{"space":27133,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":27135,"publishedVersion":62,"revision":44,"locale":29},{"sys":27134},{"type":12,"linkType":13,"id":14},{"sys":27136},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":27138},{"url":416,"details":27139,"fileName":422,"contentType":423},{"size":418,"image":27140},{"width":420,"height":421},{"sys":27142,"fields":27145},{"id":27143,"createdAt":27144},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":27146,"slug":27147,"articleIntro":27148,"category":27149},"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.",[27150],{"metadata":27151,"sys":27154,"fields":27161},{"tags":27152,"concepts":27153},[],[],{"space":27155,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":27157,"publishedVersion":372,"revision":62,"contentType":27159,"locale":29},{"sys":27156},{"type":12,"linkType":13,"id":14},{"sys":27158},{"id":21,"type":12,"linkType":22},{"sys":27160},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":27162,"metaTitle":382,"metaDescription":383,"mainTitle":27163,"subtitle":401,"heroImage":27178,"ctaButton":424,"ctaLink":425},[381],{"data":27164,"content":27165,"nodeType":74},{},[27166,27172],{"data":27167,"content":27168,"nodeType":78},{},[27169],{"data":27170,"marks":27171,"value":393,"nodeType":82},{},[],{"data":27173,"content":27174,"nodeType":87},{},[27175],{"data":27176,"marks":27177,"value":400,"nodeType":82},{},[],{"metadata":27179,"sys":27182,"fields":27187},{"tags":27180,"concepts":27181},[],[],{"space":27183,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":27185,"publishedVersion":62,"revision":44,"locale":29},{"sys":27184},{"type":12,"linkType":13,"id":14},{"sys":27186},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":27188},{"url":416,"details":27189,"fileName":422,"contentType":423},{"size":418,"image":27190},{"width":420,"height":421},{"sys":27192,"fields":27195},{"id":27193,"createdAt":27194},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":27196,"slug":27197,"articleIntro":27196,"category":27198},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[27199],{"metadata":27200,"sys":27203,"fields":27210},{"tags":27201,"concepts":27202},[],[],{"space":27204,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":27206,"publishedVersion":372,"revision":62,"contentType":27208,"locale":29},{"sys":27205},{"type":12,"linkType":13,"id":14},{"sys":27207},{"id":21,"type":12,"linkType":22},{"sys":27209},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":27211,"metaTitle":382,"metaDescription":383,"mainTitle":27212,"subtitle":401,"heroImage":27227,"ctaButton":424,"ctaLink":425},[381],{"data":27213,"content":27214,"nodeType":74},{},[27215,27221],{"data":27216,"content":27217,"nodeType":78},{},[27218],{"data":27219,"marks":27220,"value":393,"nodeType":82},{},[],{"data":27222,"content":27223,"nodeType":87},{},[27224],{"data":27225,"marks":27226,"value":400,"nodeType":82},{},[],{"metadata":27228,"sys":27231,"fields":27236},{"tags":27229,"concepts":27230},[],[],{"space":27232,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":27234,"publishedVersion":62,"revision":44,"locale":29},{"sys":27233},{"type":12,"linkType":13,"id":14},{"sys":27235},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":27237},{"url":416,"details":27238,"fileName":422,"contentType":423},{"size":418,"image":27239},{"width":420,"height":421},{"sys":27241,"fields":27244},{"id":27242,"createdAt":27243},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":27245,"slug":27246,"articleIntro":27245,"category":27247},"6358 - Autres droits","compte-6358-autres-droits",[27248],{"metadata":27249,"sys":27252,"fields":27259},{"tags":27250,"concepts":27251},[],[],{"space":27253,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":27255,"publishedVersion":372,"revision":62,"contentType":27257,"locale":29},{"sys":27254},{"type":12,"linkType":13,"id":14},{"sys":27256},{"id":21,"type":12,"linkType":22},{"sys":27258},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":27260,"metaTitle":382,"metaDescription":383,"mainTitle":27261,"subtitle":401,"heroImage":27276,"ctaButton":424,"ctaLink":425},[381],{"data":27262,"content":27263,"nodeType":74},{},[27264,27270],{"data":27265,"content":27266,"nodeType":78},{},[27267],{"data":27268,"marks":27269,"value":393,"nodeType":82},{},[],{"data":27271,"content":27272,"nodeType":87},{},[27273],{"data":27274,"marks":27275,"value":400,"nodeType":82},{},[],{"metadata":27277,"sys":27280,"fields":27285},{"tags":27278,"concepts":27279},[],[],{"space":27281,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":27283,"publishedVersion":62,"revision":44,"locale":29},{"sys":27282},{"type":12,"linkType":13,"id":14},{"sys":27284},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":27286},{"url":416,"details":27287,"fileName":422,"contentType":423},{"size":418,"image":27288},{"width":420,"height":421},{"sys":27290,"fields":27293},{"id":27291,"createdAt":27292},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":27294,"slug":27295,"articleIntro":27294,"category":27296},"Compte 2131 - Bâtiments","compte-2131-batiments",[27297],{"metadata":27298,"sys":27301,"fields":27308},{"tags":27299,"concepts":27300},[],[],{"space":27302,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":27304,"publishedVersion":372,"revision":62,"contentType":27306,"locale":29},{"sys":27303},{"type":12,"linkType":13,"id":14},{"sys":27305},{"id":21,"type":12,"linkType":22},{"sys":27307},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":27309,"metaTitle":382,"metaDescription":383,"mainTitle":27310,"subtitle":401,"heroImage":27325,"ctaButton":424,"ctaLink":425},[381],{"data":27311,"content":27312,"nodeType":74},{},[27313,27319],{"data":27314,"content":27315,"nodeType":78},{},[27316],{"data":27317,"marks":27318,"value":393,"nodeType":82},{},[],{"data":27320,"content":27321,"nodeType":87},{},[27322],{"data":27323,"marks":27324,"value":400,"nodeType":82},{},[],{"metadata":27326,"sys":27329,"fields":27334},{"tags":27327,"concepts":27328},[],[],{"space":27330,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":27332,"publishedVersion":62,"revision":44,"locale":29},{"sys":27331},{"type":12,"linkType":13,"id":14},{"sys":27333},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":27335},{"url":416,"details":27336,"fileName":422,"contentType":423},{"size":418,"image":27337},{"width":420,"height":421},{"sys":27339,"fields":27342},{"id":27340,"createdAt":27341},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":27343,"slug":27344,"articleIntro":27343,"category":27345},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[27346],{"metadata":27347,"sys":27350,"fields":27357},{"tags":27348,"concepts":27349},[],[],{"space":27351,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":27353,"publishedVersion":372,"revision":62,"contentType":27355,"locale":29},{"sys":27352},{"type":12,"linkType":13,"id":14},{"sys":27354},{"id":21,"type":12,"linkType":22},{"sys":27356},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":27358,"metaTitle":382,"metaDescription":383,"mainTitle":27359,"subtitle":401,"heroImage":27374,"ctaButton":424,"ctaLink":425},[381],{"data":27360,"content":27361,"nodeType":74},{},[27362,27368],{"data":27363,"content":27364,"nodeType":78},{},[27365],{"data":27366,"marks":27367,"value":393,"nodeType":82},{},[],{"data":27369,"content":27370,"nodeType":87},{},[27371],{"data":27372,"marks":27373,"value":400,"nodeType":82},{},[],{"metadata":27375,"sys":27378,"fields":27383},{"tags":27376,"concepts":27377},[],[],{"space":27379,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":27381,"publishedVersion":62,"revision":44,"locale":29},{"sys":27380},{"type":12,"linkType":13,"id":14},{"sys":27382},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":27384},{"url":416,"details":27385,"fileName":422,"contentType":423},{"size":418,"image":27386},{"width":420,"height":421},{"sys":27388,"fields":27391},{"id":27389,"createdAt":27390},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":27392,"slug":27393,"articleIntro":27392,"category":27394},"Compte 6412 - Congés payés","compte-6412-conges-payes",[27395],{"metadata":27396,"sys":27399,"fields":27406},{"tags":27397,"concepts":27398},[],[],{"space":27400,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":27402,"publishedVersion":372,"revision":62,"contentType":27404,"locale":29},{"sys":27401},{"type":12,"linkType":13,"id":14},{"sys":27403},{"id":21,"type":12,"linkType":22},{"sys":27405},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":27407,"metaTitle":382,"metaDescription":383,"mainTitle":27408,"subtitle":401,"heroImage":27423,"ctaButton":424,"ctaLink":425},[381],{"data":27409,"content":27410,"nodeType":74},{},[27411,27417],{"data":27412,"content":27413,"nodeType":78},{},[27414],{"data":27415,"marks":27416,"value":393,"nodeType":82},{},[],{"data":27418,"content":27419,"nodeType":87},{},[27420],{"data":27421,"marks":27422,"value":400,"nodeType":82},{},[],{"metadata":27424,"sys":27427,"fields":27432},{"tags":27425,"concepts":27426},[],[],{"space":27428,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":27430,"publishedVersion":62,"revision":44,"locale":29},{"sys":27429},{"type":12,"linkType":13,"id":14},{"sys":27431},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":27433},{"url":416,"details":27434,"fileName":422,"contentType":423},{"size":418,"image":27435},{"width":420,"height":421},{"sys":27437,"fields":27440},{"id":27438,"createdAt":27439},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":27441,"slug":27442,"articleIntro":27441,"category":27443},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[27444],{"metadata":27445,"sys":27448,"fields":27455},{"tags":27446,"concepts":27447},[],[],{"space":27449,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":27451,"publishedVersion":372,"revision":62,"contentType":27453,"locale":29},{"sys":27450},{"type":12,"linkType":13,"id":14},{"sys":27452},{"id":21,"type":12,"linkType":22},{"sys":27454},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":27456,"metaTitle":382,"metaDescription":383,"mainTitle":27457,"subtitle":401,"heroImage":27472,"ctaButton":424,"ctaLink":425},[381],{"data":27458,"content":27459,"nodeType":74},{},[27460,27466],{"data":27461,"content":27462,"nodeType":78},{},[27463],{"data":27464,"marks":27465,"value":393,"nodeType":82},{},[],{"data":27467,"content":27468,"nodeType":87},{},[27469],{"data":27470,"marks":27471,"value":400,"nodeType":82},{},[],{"metadata":27473,"sys":27476,"fields":27481},{"tags":27474,"concepts":27475},[],[],{"space":27477,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":27479,"publishedVersion":62,"revision":44,"locale":29},{"sys":27478},{"type":12,"linkType":13,"id":14},{"sys":27480},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":27482},{"url":416,"details":27483,"fileName":422,"contentType":423},{"size":418,"image":27484},{"width":420,"height":421},{"sys":27486,"fields":27489},{"id":27487,"createdAt":27488},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":27490,"slug":27491,"articleIntro":27490,"category":27492},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[27493],{"metadata":27494,"sys":27497,"fields":27504},{"tags":27495,"concepts":27496},[],[],{"space":27498,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":27500,"publishedVersion":372,"revision":62,"contentType":27502,"locale":29},{"sys":27499},{"type":12,"linkType":13,"id":14},{"sys":27501},{"id":21,"type":12,"linkType":22},{"sys":27503},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":27505,"metaTitle":382,"metaDescription":383,"mainTitle":27506,"subtitle":401,"heroImage":27521,"ctaButton":424,"ctaLink":425},[381],{"data":27507,"content":27508,"nodeType":74},{},[27509,27515],{"data":27510,"content":27511,"nodeType":78},{},[27512],{"data":27513,"marks":27514,"value":393,"nodeType":82},{},[],{"data":27516,"content":27517,"nodeType":87},{},[27518],{"data":27519,"marks":27520,"value":400,"nodeType":82},{},[],{"metadata":27522,"sys":27525,"fields":27530},{"tags":27523,"concepts":27524},[],[],{"space":27526,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":27528,"publishedVersion":62,"revision":44,"locale":29},{"sys":27527},{"type":12,"linkType":13,"id":14},{"sys":27529},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":27531},{"url":416,"details":27532,"fileName":422,"contentType":423},{"size":418,"image":27533},{"width":420,"height":421},{"sys":27535,"fields":27538},{"id":27536,"createdAt":27537},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":27539,"slug":27540,"articleIntro":27539,"category":27541},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[27542],{"metadata":27543,"sys":27546,"fields":27553},{"tags":27544,"concepts":27545},[],[],{"space":27547,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":27549,"publishedVersion":372,"revision":62,"contentType":27551,"locale":29},{"sys":27548},{"type":12,"linkType":13,"id":14},{"sys":27550},{"id":21,"type":12,"linkType":22},{"sys":27552},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":27554,"metaTitle":382,"metaDescription":383,"mainTitle":27555,"subtitle":401,"heroImage":27570,"ctaButton":424,"ctaLink":425},[381],{"data":27556,"content":27557,"nodeType":74},{},[27558,27564],{"data":27559,"content":27560,"nodeType":78},{},[27561],{"data":27562,"marks":27563,"value":393,"nodeType":82},{},[],{"data":27565,"content":27566,"nodeType":87},{},[27567],{"data":27568,"marks":27569,"value":400,"nodeType":82},{},[],{"metadata":27571,"sys":27574,"fields":27579},{"tags":27572,"concepts":27573},[],[],{"space":27575,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":27577,"publishedVersion":62,"revision":44,"locale":29},{"sys":27576},{"type":12,"linkType":13,"id":14},{"sys":27578},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":27580},{"url":416,"details":27581,"fileName":422,"contentType":423},{"size":418,"image":27582},{"width":420,"height":421},{"sys":27584,"fields":27587},{"id":27585,"createdAt":27586},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":27588,"slug":27589,"articleIntro":27588,"category":27590},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[27591],{"metadata":27592,"sys":27595,"fields":27602},{"tags":27593,"concepts":27594},[],[],{"space":27596,"id":367,"type":16,"createdAt":368,"updatedAt":369,"environment":27598,"publishedVersion":372,"revision":62,"contentType":27600,"locale":29},{"sys":27597},{"type":12,"linkType":13,"id":14},{"sys":27599},{"id":21,"type":12,"linkType":22},{"sys":27601},{"type":12,"linkType":27,"id":375},{"contentfulName":377,"modelCategoryName":378,"slug":379,"contentTypeSlug":27603,"metaTitle":382,"metaDescription":383,"mainTitle":27604,"subtitle":401,"heroImage":27619,"ctaButton":424,"ctaLink":425},[381],{"data":27605,"content":27606,"nodeType":74},{},[27607,27613],{"data":27608,"content":27609,"nodeType":78},{},[27610],{"data":27611,"marks":27612,"value":393,"nodeType":82},{},[],{"data":27614,"content":27615,"nodeType":87},{},[27616],{"data":27617,"marks":27618,"value":400,"nodeType":82},{},[],{"metadata":27620,"sys":27623,"fields":27628},{"tags":27621,"concepts":27622},[],[],{"space":27624,"id":409,"type":58,"createdAt":410,"updatedAt":410,"environment":27626,"publishedVersion":62,"revision":44,"locale":29},{"sys":27625},{"type":12,"linkType":13,"id":14},{"sys":27627},{"id":21,"type":12,"linkType":22},{"title":414,"description":400,"file":27629},{"url":416,"details":27630,"fileName":422,"contentType":423},{"size":418,"image":27631},{"width":420,"height":421},1780085295109]