[{"data":1,"prerenderedAt":27595},["ShallowReactive",2],{"tip-plan-comptable-compte-153-provisions-pour-pensions-et-obligations-similaires":3,"plan-comptable-compte-153-provisions-pour-pensions-et-obligations-similaires-similars":389},{"metadata":4,"sys":9,"fields":28},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-153-provisions-pour-pensions-et-obligations-similaires",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":17,"environment":18,"publishedVersion":22,"revision":22,"contentType":23,"locale":27},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","1jums64BBWDkgKAkDn4D6t","Entry","2025-04-25T13:17:58.550Z",{"sys":19},{"id":20,"type":12,"linkType":21},"master","Environment",1,{"sys":24},{"type":12,"linkType":25,"id":26},"ContentType","tips","fr",{"metaTitle":29,"subtitle":29,"title":29,"articleIntro":29,"author":30,"content":70,"slug":319,"faq_structured_data":320,"category":321},"Compte 153 - Provisions pour pensions et obligations similaires",{"metadata":31,"sys":34,"fields":45},{"tags":32,"concepts":33},[],[],{"space":35,"id":37,"type":16,"createdAt":38,"updatedAt":38,"environment":39,"publishedVersion":41,"revision":22,"contentType":42,"locale":27},{"sys":36},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":40},{"id":20,"type":12,"linkType":21},5,{"sys":43},{"type":12,"linkType":25,"id":44},"author",{"name":46,"image":47,"position":69},"Nader Zaim",{"metadata":48,"sys":51,"fields":60},{"tags":49,"concepts":50},[],[],{"space":52,"id":54,"type":55,"createdAt":56,"updatedAt":56,"environment":57,"publishedVersion":59,"revision":22,"locale":27},{"sys":53},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":58},{"id":20,"type":12,"linkType":21},4,{"title":46,"description":46,"file":61},{"url":62,"details":63,"fileName":67,"contentType":68},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":64,"image":65},28106,{"width":66,"height":66},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":71,"data":72,"content":73},"document",{},[74,83,91,108,115,131,146,153,160,167,183,199,215,231,238,245,252,259,266,282,289,305,312],{"nodeType":75,"data":76,"content":77},"heading-2",{},[78],{"nodeType":79,"value":80,"marks":81,"data":82},"text","Description du compte 153",[],{},{"nodeType":84,"data":85,"content":86},"paragraph",{},[87],{"nodeType":79,"value":88,"marks":89,"data":90},"Le compte 153 est utilisé pour comptabiliser les provisions relatives aux engagements de l'entreprise en matière de pensions, compléments de retraite, indemnités et allocations liées au départ à la retraite, ainsi que d'autres avantages similaires accordés au personnel.",[],{},{"nodeType":84,"data":92,"content":93},{},[94,98,104],{"nodeType":79,"value":95,"marks":96,"data":97},"Selon le Plan Comptable Général 2025, la constatation de provisions pour la totalité des engagements envers le personnel actif et retraité est considérée comme la ",[],{},{"nodeType":79,"value":99,"marks":100,"data":103},"méthode de référence",[101],{"type":102},"bold",{},{"nodeType":79,"value":105,"marks":106,"data":107},", car elle conduit à une meilleure information financière.",[],{},{"nodeType":84,"data":109,"content":110},{},[111],{"nodeType":79,"value":112,"marks":113,"data":114},"Deux méthodes d'évaluation sont recommandées par l'Autorité des Normes Comptables :",[],{},{"nodeType":84,"data":116,"content":117},{},[118,122,127],{"nodeType":79,"value":119,"marks":120,"data":121},"- ",[],{},{"nodeType":79,"value":123,"marks":124,"data":126},"Méthode actuarielle",[125],{"type":102},{},{"nodeType":79,"value":128,"marks":129,"data":130}," : basée sur des calculs statistiques intégrant l'espérance de vie, le taux de rotation du personnel, l'évolution des salaires et un taux d'actualisation approprié",[],{},{"nodeType":84,"data":132,"content":133},{},[134,137,142],{"nodeType":79,"value":119,"marks":135,"data":136},[],{},{"nodeType":79,"value":138,"marks":139,"data":141},"Méthode simplifiée",[140],{"type":102},{},{"nodeType":79,"value":143,"marks":144,"data":145}," : applicable principalement pour les petites entreprises, moins complexe que la méthode actuarielle",[],{},{"nodeType":84,"data":147,"content":148},{},[149],{"nodeType":79,"value":150,"marks":151,"data":152},"Le compte 153 est naturellement créditeur et doit être ajusté à la fin de chaque exercice pour refléter l'estimation la plus précise de la dette future.",[],{},{"nodeType":75,"data":154,"content":155},{},[156],{"nodeType":79,"value":157,"marks":158,"data":159},"Quand utiliser le compte 153 ?",[],{},{"nodeType":84,"data":161,"content":162},{},[163],{"nodeType":79,"value":164,"marks":165,"data":166},"Le compte 153 est utilisé dans les situations suivantes :",[],{},{"nodeType":84,"data":168,"content":169},{},[170,174,179],{"nodeType":79,"value":171,"marks":172,"data":173},"1. ",[],{},{"nodeType":79,"value":175,"marks":176,"data":178},"Lors de l'évaluation annuelle",[177],{"type":102},{},{"nodeType":79,"value":180,"marks":181,"data":182}," des engagements de retraite en fin d'exercice",[],{},{"nodeType":84,"data":184,"content":185},{},[186,190,195],{"nodeType":79,"value":187,"marks":188,"data":189},"2. ",[],{},{"nodeType":79,"value":191,"marks":192,"data":194},"Lors de modifications des engagements",[193],{"type":102},{},{"nodeType":79,"value":196,"marks":197,"data":198}," de l'entreprise (par exemple, amélioration des avantages de retraite)",[],{},{"nodeType":84,"data":200,"content":201},{},[202,206,211],{"nodeType":79,"value":203,"marks":204,"data":205},"3. ",[],{},{"nodeType":79,"value":207,"marks":208,"data":210},"Au moment du départ à la retraite d'un salarié",[209],{"type":102},{},{"nodeType":79,"value":212,"marks":213,"data":214},", lorsque la provision correspondante est reclassée en dette réelle",[],{},{"nodeType":84,"data":216,"content":217},{},[218,222,227],{"nodeType":79,"value":219,"marks":220,"data":221},"4. ",[],{},{"nodeType":79,"value":223,"marks":224,"data":226},"Pour la préparation des états financiers",[225],{"type":102},{},{"nodeType":79,"value":228,"marks":229,"data":230},", afin de présenter une image fidèle des engagements de l'entreprise",[],{},{"nodeType":84,"data":232,"content":233},{},[234],{"nodeType":79,"value":235,"marks":236,"data":237},"Les mouvements comptables associés impliquent généralement :",[],{},{"nodeType":84,"data":239,"content":240},{},[241],{"nodeType":79,"value":242,"marks":243,"data":244},"- Au crédit du compte 153, par le débit du compte 6815 (Dotations aux provisions d'exploitation)",[],{},{"nodeType":84,"data":246,"content":247},{},[248],{"nodeType":79,"value":249,"marks":250,"data":251},"- Au débit du compte 153, par le crédit du compte 7815 (Reprises sur provisions d'exploitation) lorsque la provision est diminuée ou devient sans objet",[],{},{"nodeType":75,"data":253,"content":254},{},[255],{"nodeType":79,"value":256,"marks":257,"data":258},"Implications fiscales du compte 153",[],{},{"nodeType":84,"data":260,"content":261},{},[262],{"nodeType":79,"value":263,"marks":264,"data":265},"Les provisions constituées dans le compte 153 présentent des particularités fiscales importantes :",[],{},{"nodeType":84,"data":267,"content":268},{},[269,273,278],{"nodeType":79,"value":270,"marks":271,"data":272},"- Elles ne sont généralement ",[],{},{"nodeType":79,"value":274,"marks":275,"data":277},"pas déductibles fiscalement",[276],{"type":102},{},{"nodeType":79,"value":279,"marks":280,"data":281}," du résultat imposable, car elles représentent une estimation et non une dette certaine",[],{},{"nodeType":84,"data":283,"content":284},{},[285],{"nodeType":79,"value":286,"marks":287,"data":288},"- En cas de non-comptabilisation de ces engagements, l'entreprise doit fournir des informations détaillées dans l'annexe de ses comptes annuels",[],{},{"nodeType":84,"data":290,"content":291},{},[292,296,301],{"nodeType":79,"value":293,"marks":294,"data":295},"- Bien que non déductibles, ces provisions ",[],{},{"nodeType":79,"value":297,"marks":298,"data":300},"impactent significativement le bilan",[299],{"type":102},{},{"nodeType":79,"value":302,"marks":303,"data":304}," de l'entreprise en augmentant les passifs et en diminuant le résultat net",[],{},{"nodeType":84,"data":306,"content":307},{},[308],{"nodeType":79,"value":309,"marks":310,"data":311},"- Elles font partie des éléments analysés par les auditeurs financiers pour évaluer la solidité financière de l'entreprise et sa capacité à faire face à ses engagements futurs",[],{},{"nodeType":84,"data":313,"content":314},{},[315],{"nodeType":79,"value":316,"marks":317,"data":318},"La comptabilisation de ces provisions, même si elle n'offre pas d'avantage fiscal immédiat, permet une meilleure transparence financière et une vision plus juste de la situation de l'entreprise.",[],{},"compte-153-provisions-pour-pensions-et-obligations-similaires",false,[322],{"metadata":323,"sys":326,"fields":338},{"tags":324,"concepts":325},[],[],{"space":327,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":332,"publishedVersion":334,"revision":59,"contentType":335,"locale":27},{"sys":328},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":333},{"id":20,"type":12,"linkType":21},24,{"sys":336},{"type":12,"linkType":25,"id":337},"category",{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":342,"metaTitle":344,"metaDescription":345,"mainTitle":346,"subtitle":364,"heroImage":365,"ctaButton":387,"ctaLink":388},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[343],"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":347,"content":348,"nodeType":71},{},[349,357],{"data":350,"content":351,"nodeType":356},{},[352],{"data":353,"marks":354,"value":355,"nodeType":79},{},[],"Plan comptable général","heading-1",{"data":358,"content":359,"nodeType":84},{},[360],{"data":361,"marks":362,"value":363,"nodeType":79},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":366,"sys":369,"fields":376},{"tags":367,"concepts":368},[],[],{"space":370,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":374,"publishedVersion":59,"revision":22,"locale":27},{"sys":371},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":375},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":378},"Facturation",{"url":379,"details":380,"fileName":385,"contentType":386},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":381,"image":382},246703,{"width":383,"height":384},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[390,439,488,537,586,635,684,733,782,831,880,929,978,1027,1076,1125,1174,1223,1272,1321,1370,1419,1469,1518,1567,1616,1665,1714,1763,1812,1861,1910,1959,2008,2057,2106,2155,2204,2253,2302,2351,2400,2449,2498,2547,2596,2645,2694,2743,2792,2841,2890,2939,2988,3037,3086,3135,3184,3233,3282,3330,3379,3428,3477,3526,3575,3624,3673,3722,3771,3820,3869,3918,3967,4016,4065,4114,4163,4212,4261,4310,4359,4408,4457,4506,4555,4604,4653,4702,4751,4801,4851,4900,4949,4998,5047,5096,5145,5194,5243,5293,5342,5391,5440,5489,5538,5587,5636,5685,5735,5784,5833,5882,5931,5980,6029,6078,6127,6176,6225,6275,6325,6374,6423,6472,6521,6570,6619,6668,6717,6766,6815,6864,6913,6962,7012,7062,7111,7160,7209,7258,7307,7356,7405,7454,7503,7552,7601,7650,7699,7748,7797,7846,7895,7944,7993,8042,8091,8140,8189,8238,8287,8336,8385,8434,8483,8532,8581,8631,8680,8729,8778,8828,8876,8925,8974,9023,9072,9121,9170,9219,9268,9317,9366,9415,9464,9513,9562,9611,9660,9709,9758,9807,9856,9905,9955,10004,10053,10102,10151,10200,10249,10298,10347,10396,10445,10494,10543,10592,10641,10690,10739,10788,10837,10886,10935,10984,11033,11082,11131,11180,11229,11277,11326,11375,11424,11473,11522,11572,11621,11670,11719,11768,11817,11866,11915,11964,12013,12062,12111,12160,12209,12258,12307,12356,12404,12453,12502,12551,12600,12649,12698,12747,12797,12846,12896,12945,12994,13043,13092,13141,13190,13239,13288,13337,13386,13435,13484,13533,13582,13632,13681,13730,13779,13828,13877,13926,13975,14024,14073,14122,14171,14220,14269,14318,14367,14416,14465,14514,14563,14612,14661,14710,14759,14808,14857,14906,14955,15004,15053,15102,15151,15200,15249,15298,15347,15396,15445,15494,15539,15588,15637,15686,15735,15784,15833,15883,15932,15981,16030,16079,16128,16177,16226,16275,16324,16373,16422,16471,16520,16569,16618,16667,16716,16765,16814,16863,16912,16961,17010,17059,17108,17157,17206,17255,17304,17353,17402,17451,17500,17549,17598,17647,17696,17745,17794,17843,17892,17941,17990,18039,18088,18137,18186,18235,18284,18333,18382,18431,18480,18529,18578,18627,18676,18725,18774,18823,18872,18921,18970,19019,19068,19117,19166,19215,19264,19313,19362,19411,19460,19509,19558,19607,19656,19705,19754,19803,19853,19902,19951,20000,20049,20098,20147,20196,20245,20294,20343,20392,20441,20490,20539,20588,20637,20686,20735,20783,20832,20881,20930,20979,21028,21077,21126,21175,21224,21273,21322,21371,21420,21469,21518,21567,21616,21665,21714,21763,21812,21861,21910,21959,22008,22057,22106,22155,22204,22253,22302,22351,22400,22449,22498,22547,22596,22645,22694,22742,22791,22840,22889,22938,22987,23036,23085,23134,23183,23232,23281,23330,23379,23428,23477,23526,23575,23624,23673,23722,23771,23820,23869,23918,23967,24016,24065,24114,24163,24212,24261,24310,24359,24408,24457,24506,24555,24604,24653,24702,24751,24800,24849,24899,24948,24997,25046,25095,25144,25193,25242,25291,25340,25389,25438,25487,25537,25586,25635,25684,25733,25782,25831,25880,25929,25978,26027,26076,26125,26174,26223,26272,26321,26370,26419,26468,26517,26566,26615,26664,26713,26762,26811,26860,26909,26958,27007,27056,27105,27154,27203,27252,27301,27350,27399,27448,27497,27546],{"sys":391,"fields":394},{"id":392,"createdAt":393},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":395,"slug":396,"articleIntro":395,"category":397},"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",[398],{"metadata":399,"sys":402,"fields":409},{"tags":400,"concepts":401},[],[],{"space":403,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":405,"publishedVersion":334,"revision":59,"contentType":407,"locale":27},{"sys":404},{"type":12,"linkType":13,"id":14},{"sys":406},{"id":20,"type":12,"linkType":21},{"sys":408},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":410,"metaTitle":344,"metaDescription":345,"mainTitle":411,"subtitle":364,"heroImage":426,"ctaButton":387,"ctaLink":388},[343],{"data":412,"content":413,"nodeType":71},{},[414,420],{"data":415,"content":416,"nodeType":356},{},[417],{"data":418,"marks":419,"value":355,"nodeType":79},{},[],{"data":421,"content":422,"nodeType":84},{},[423],{"data":424,"marks":425,"value":363,"nodeType":79},{},[],{"metadata":427,"sys":430,"fields":435},{"tags":428,"concepts":429},[],[],{"space":431,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":433,"publishedVersion":59,"revision":22,"locale":27},{"sys":432},{"type":12,"linkType":13,"id":14},{"sys":434},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":436},{"url":379,"details":437,"fileName":385,"contentType":386},{"size":381,"image":438},{"width":383,"height":384},{"sys":440,"fields":443},{"id":441,"createdAt":442},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":444,"slug":445,"articleIntro":444,"category":446},"Compte 60 - Achats","compte-60-achats",[447],{"metadata":448,"sys":451,"fields":458},{"tags":449,"concepts":450},[],[],{"space":452,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":454,"publishedVersion":334,"revision":59,"contentType":456,"locale":27},{"sys":453},{"type":12,"linkType":13,"id":14},{"sys":455},{"id":20,"type":12,"linkType":21},{"sys":457},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":459,"metaTitle":344,"metaDescription":345,"mainTitle":460,"subtitle":364,"heroImage":475,"ctaButton":387,"ctaLink":388},[343],{"data":461,"content":462,"nodeType":71},{},[463,469],{"data":464,"content":465,"nodeType":356},{},[466],{"data":467,"marks":468,"value":355,"nodeType":79},{},[],{"data":470,"content":471,"nodeType":84},{},[472],{"data":473,"marks":474,"value":363,"nodeType":79},{},[],{"metadata":476,"sys":479,"fields":484},{"tags":477,"concepts":478},[],[],{"space":480,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":482,"publishedVersion":59,"revision":22,"locale":27},{"sys":481},{"type":12,"linkType":13,"id":14},{"sys":483},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":485},{"url":379,"details":486,"fileName":385,"contentType":386},{"size":381,"image":487},{"width":383,"height":384},{"sys":489,"fields":492},{"id":490,"createdAt":491},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":493,"slug":494,"articleIntro":493,"category":495},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[496],{"metadata":497,"sys":500,"fields":507},{"tags":498,"concepts":499},[],[],{"space":501,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":503,"publishedVersion":334,"revision":59,"contentType":505,"locale":27},{"sys":502},{"type":12,"linkType":13,"id":14},{"sys":504},{"id":20,"type":12,"linkType":21},{"sys":506},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":508,"metaTitle":344,"metaDescription":345,"mainTitle":509,"subtitle":364,"heroImage":524,"ctaButton":387,"ctaLink":388},[343],{"data":510,"content":511,"nodeType":71},{},[512,518],{"data":513,"content":514,"nodeType":356},{},[515],{"data":516,"marks":517,"value":355,"nodeType":79},{},[],{"data":519,"content":520,"nodeType":84},{},[521],{"data":522,"marks":523,"value":363,"nodeType":79},{},[],{"metadata":525,"sys":528,"fields":533},{"tags":526,"concepts":527},[],[],{"space":529,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":531,"publishedVersion":59,"revision":22,"locale":27},{"sys":530},{"type":12,"linkType":13,"id":14},{"sys":532},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":534},{"url":379,"details":535,"fileName":385,"contentType":386},{"size":381,"image":536},{"width":383,"height":384},{"sys":538,"fields":541},{"id":539,"createdAt":540},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":542,"slug":543,"articleIntro":542,"category":544},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[545],{"metadata":546,"sys":549,"fields":556},{"tags":547,"concepts":548},[],[],{"space":550,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":552,"publishedVersion":334,"revision":59,"contentType":554,"locale":27},{"sys":551},{"type":12,"linkType":13,"id":14},{"sys":553},{"id":20,"type":12,"linkType":21},{"sys":555},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":557,"metaTitle":344,"metaDescription":345,"mainTitle":558,"subtitle":364,"heroImage":573,"ctaButton":387,"ctaLink":388},[343],{"data":559,"content":560,"nodeType":71},{},[561,567],{"data":562,"content":563,"nodeType":356},{},[564],{"data":565,"marks":566,"value":355,"nodeType":79},{},[],{"data":568,"content":569,"nodeType":84},{},[570],{"data":571,"marks":572,"value":363,"nodeType":79},{},[],{"metadata":574,"sys":577,"fields":582},{"tags":575,"concepts":576},[],[],{"space":578,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":580,"publishedVersion":59,"revision":22,"locale":27},{"sys":579},{"type":12,"linkType":13,"id":14},{"sys":581},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":583},{"url":379,"details":584,"fileName":385,"contentType":386},{"size":381,"image":585},{"width":383,"height":384},{"sys":587,"fields":590},{"id":588,"createdAt":589},"162s9jHJG3pe8Lo9DnYq87","2025-05-27T13:57:19.087Z",{"title":591,"slug":592,"articleIntro":591,"category":593},"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",[594],{"metadata":595,"sys":598,"fields":605},{"tags":596,"concepts":597},[],[],{"space":599,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":601,"publishedVersion":334,"revision":59,"contentType":603,"locale":27},{"sys":600},{"type":12,"linkType":13,"id":14},{"sys":602},{"id":20,"type":12,"linkType":21},{"sys":604},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":606,"metaTitle":344,"metaDescription":345,"mainTitle":607,"subtitle":364,"heroImage":622,"ctaButton":387,"ctaLink":388},[343],{"data":608,"content":609,"nodeType":71},{},[610,616],{"data":611,"content":612,"nodeType":356},{},[613],{"data":614,"marks":615,"value":355,"nodeType":79},{},[],{"data":617,"content":618,"nodeType":84},{},[619],{"data":620,"marks":621,"value":363,"nodeType":79},{},[],{"metadata":623,"sys":626,"fields":631},{"tags":624,"concepts":625},[],[],{"space":627,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":629,"publishedVersion":59,"revision":22,"locale":27},{"sys":628},{"type":12,"linkType":13,"id":14},{"sys":630},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":632},{"url":379,"details":633,"fileName":385,"contentType":386},{"size":381,"image":634},{"width":383,"height":384},{"sys":636,"fields":639},{"id":637,"createdAt":638},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":640,"slug":641,"articleIntro":640,"category":642},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[643],{"metadata":644,"sys":647,"fields":654},{"tags":645,"concepts":646},[],[],{"space":648,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":650,"publishedVersion":334,"revision":59,"contentType":652,"locale":27},{"sys":649},{"type":12,"linkType":13,"id":14},{"sys":651},{"id":20,"type":12,"linkType":21},{"sys":653},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":655,"metaTitle":344,"metaDescription":345,"mainTitle":656,"subtitle":364,"heroImage":671,"ctaButton":387,"ctaLink":388},[343],{"data":657,"content":658,"nodeType":71},{},[659,665],{"data":660,"content":661,"nodeType":356},{},[662],{"data":663,"marks":664,"value":355,"nodeType":79},{},[],{"data":666,"content":667,"nodeType":84},{},[668],{"data":669,"marks":670,"value":363,"nodeType":79},{},[],{"metadata":672,"sys":675,"fields":680},{"tags":673,"concepts":674},[],[],{"space":676,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":678,"publishedVersion":59,"revision":22,"locale":27},{"sys":677},{"type":12,"linkType":13,"id":14},{"sys":679},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":681},{"url":379,"details":682,"fileName":385,"contentType":386},{"size":381,"image":683},{"width":383,"height":384},{"sys":685,"fields":688},{"id":686,"createdAt":687},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":689,"slug":690,"articleIntro":-1,"category":691},"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",[692],{"metadata":693,"sys":696,"fields":703},{"tags":694,"concepts":695},[],[],{"space":697,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":699,"publishedVersion":334,"revision":59,"contentType":701,"locale":27},{"sys":698},{"type":12,"linkType":13,"id":14},{"sys":700},{"id":20,"type":12,"linkType":21},{"sys":702},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":704,"metaTitle":344,"metaDescription":345,"mainTitle":705,"subtitle":364,"heroImage":720,"ctaButton":387,"ctaLink":388},[343],{"data":706,"content":707,"nodeType":71},{},[708,714],{"data":709,"content":710,"nodeType":356},{},[711],{"data":712,"marks":713,"value":355,"nodeType":79},{},[],{"data":715,"content":716,"nodeType":84},{},[717],{"data":718,"marks":719,"value":363,"nodeType":79},{},[],{"metadata":721,"sys":724,"fields":729},{"tags":722,"concepts":723},[],[],{"space":725,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":727,"publishedVersion":59,"revision":22,"locale":27},{"sys":726},{"type":12,"linkType":13,"id":14},{"sys":728},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":730},{"url":379,"details":731,"fileName":385,"contentType":386},{"size":381,"image":732},{"width":383,"height":384},{"sys":734,"fields":737},{"id":735,"createdAt":736},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":738,"slug":739,"articleIntro":-1,"category":740},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[741],{"metadata":742,"sys":745,"fields":752},{"tags":743,"concepts":744},[],[],{"space":746,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":748,"publishedVersion":334,"revision":59,"contentType":750,"locale":27},{"sys":747},{"type":12,"linkType":13,"id":14},{"sys":749},{"id":20,"type":12,"linkType":21},{"sys":751},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":753,"metaTitle":344,"metaDescription":345,"mainTitle":754,"subtitle":364,"heroImage":769,"ctaButton":387,"ctaLink":388},[343],{"data":755,"content":756,"nodeType":71},{},[757,763],{"data":758,"content":759,"nodeType":356},{},[760],{"data":761,"marks":762,"value":355,"nodeType":79},{},[],{"data":764,"content":765,"nodeType":84},{},[766],{"data":767,"marks":768,"value":363,"nodeType":79},{},[],{"metadata":770,"sys":773,"fields":778},{"tags":771,"concepts":772},[],[],{"space":774,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":776,"publishedVersion":59,"revision":22,"locale":27},{"sys":775},{"type":12,"linkType":13,"id":14},{"sys":777},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":779},{"url":379,"details":780,"fileName":385,"contentType":386},{"size":381,"image":781},{"width":383,"height":384},{"sys":783,"fields":786},{"id":784,"createdAt":785},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":787,"slug":788,"articleIntro":-1,"category":789},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[790],{"metadata":791,"sys":794,"fields":801},{"tags":792,"concepts":793},[],[],{"space":795,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":797,"publishedVersion":334,"revision":59,"contentType":799,"locale":27},{"sys":796},{"type":12,"linkType":13,"id":14},{"sys":798},{"id":20,"type":12,"linkType":21},{"sys":800},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":802,"metaTitle":344,"metaDescription":345,"mainTitle":803,"subtitle":364,"heroImage":818,"ctaButton":387,"ctaLink":388},[343],{"data":804,"content":805,"nodeType":71},{},[806,812],{"data":807,"content":808,"nodeType":356},{},[809],{"data":810,"marks":811,"value":355,"nodeType":79},{},[],{"data":813,"content":814,"nodeType":84},{},[815],{"data":816,"marks":817,"value":363,"nodeType":79},{},[],{"metadata":819,"sys":822,"fields":827},{"tags":820,"concepts":821},[],[],{"space":823,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":825,"publishedVersion":59,"revision":22,"locale":27},{"sys":824},{"type":12,"linkType":13,"id":14},{"sys":826},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":828},{"url":379,"details":829,"fileName":385,"contentType":386},{"size":381,"image":830},{"width":383,"height":384},{"sys":832,"fields":835},{"id":833,"createdAt":834},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":836,"slug":837,"articleIntro":836,"category":838},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[839],{"metadata":840,"sys":843,"fields":850},{"tags":841,"concepts":842},[],[],{"space":844,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":846,"publishedVersion":334,"revision":59,"contentType":848,"locale":27},{"sys":845},{"type":12,"linkType":13,"id":14},{"sys":847},{"id":20,"type":12,"linkType":21},{"sys":849},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":851,"metaTitle":344,"metaDescription":345,"mainTitle":852,"subtitle":364,"heroImage":867,"ctaButton":387,"ctaLink":388},[343],{"data":853,"content":854,"nodeType":71},{},[855,861],{"data":856,"content":857,"nodeType":356},{},[858],{"data":859,"marks":860,"value":355,"nodeType":79},{},[],{"data":862,"content":863,"nodeType":84},{},[864],{"data":865,"marks":866,"value":363,"nodeType":79},{},[],{"metadata":868,"sys":871,"fields":876},{"tags":869,"concepts":870},[],[],{"space":872,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":874,"publishedVersion":59,"revision":22,"locale":27},{"sys":873},{"type":12,"linkType":13,"id":14},{"sys":875},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":877},{"url":379,"details":878,"fileName":385,"contentType":386},{"size":381,"image":879},{"width":383,"height":384},{"sys":881,"fields":884},{"id":882,"createdAt":883},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":885,"slug":886,"articleIntro":885,"category":887},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[888],{"metadata":889,"sys":892,"fields":899},{"tags":890,"concepts":891},[],[],{"space":893,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":895,"publishedVersion":334,"revision":59,"contentType":897,"locale":27},{"sys":894},{"type":12,"linkType":13,"id":14},{"sys":896},{"id":20,"type":12,"linkType":21},{"sys":898},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":900,"metaTitle":344,"metaDescription":345,"mainTitle":901,"subtitle":364,"heroImage":916,"ctaButton":387,"ctaLink":388},[343],{"data":902,"content":903,"nodeType":71},{},[904,910],{"data":905,"content":906,"nodeType":356},{},[907],{"data":908,"marks":909,"value":355,"nodeType":79},{},[],{"data":911,"content":912,"nodeType":84},{},[913],{"data":914,"marks":915,"value":363,"nodeType":79},{},[],{"metadata":917,"sys":920,"fields":925},{"tags":918,"concepts":919},[],[],{"space":921,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":923,"publishedVersion":59,"revision":22,"locale":27},{"sys":922},{"type":12,"linkType":13,"id":14},{"sys":924},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":926},{"url":379,"details":927,"fileName":385,"contentType":386},{"size":381,"image":928},{"width":383,"height":384},{"sys":930,"fields":933},{"id":931,"createdAt":932},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":934,"slug":935,"articleIntro":-1,"category":936},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[937],{"metadata":938,"sys":941,"fields":948},{"tags":939,"concepts":940},[],[],{"space":942,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":944,"publishedVersion":334,"revision":59,"contentType":946,"locale":27},{"sys":943},{"type":12,"linkType":13,"id":14},{"sys":945},{"id":20,"type":12,"linkType":21},{"sys":947},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":949,"metaTitle":344,"metaDescription":345,"mainTitle":950,"subtitle":364,"heroImage":965,"ctaButton":387,"ctaLink":388},[343],{"data":951,"content":952,"nodeType":71},{},[953,959],{"data":954,"content":955,"nodeType":356},{},[956],{"data":957,"marks":958,"value":355,"nodeType":79},{},[],{"data":960,"content":961,"nodeType":84},{},[962],{"data":963,"marks":964,"value":363,"nodeType":79},{},[],{"metadata":966,"sys":969,"fields":974},{"tags":967,"concepts":968},[],[],{"space":970,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":972,"publishedVersion":59,"revision":22,"locale":27},{"sys":971},{"type":12,"linkType":13,"id":14},{"sys":973},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":975},{"url":379,"details":976,"fileName":385,"contentType":386},{"size":381,"image":977},{"width":383,"height":384},{"sys":979,"fields":982},{"id":980,"createdAt":981},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":983,"slug":984,"articleIntro":983,"category":985},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[986],{"metadata":987,"sys":990,"fields":997},{"tags":988,"concepts":989},[],[],{"space":991,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":993,"publishedVersion":334,"revision":59,"contentType":995,"locale":27},{"sys":992},{"type":12,"linkType":13,"id":14},{"sys":994},{"id":20,"type":12,"linkType":21},{"sys":996},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":998,"metaTitle":344,"metaDescription":345,"mainTitle":999,"subtitle":364,"heroImage":1014,"ctaButton":387,"ctaLink":388},[343],{"data":1000,"content":1001,"nodeType":71},{},[1002,1008],{"data":1003,"content":1004,"nodeType":356},{},[1005],{"data":1006,"marks":1007,"value":355,"nodeType":79},{},[],{"data":1009,"content":1010,"nodeType":84},{},[1011],{"data":1012,"marks":1013,"value":363,"nodeType":79},{},[],{"metadata":1015,"sys":1018,"fields":1023},{"tags":1016,"concepts":1017},[],[],{"space":1019,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":1021,"publishedVersion":59,"revision":22,"locale":27},{"sys":1020},{"type":12,"linkType":13,"id":14},{"sys":1022},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":1024},{"url":379,"details":1025,"fileName":385,"contentType":386},{"size":381,"image":1026},{"width":383,"height":384},{"sys":1028,"fields":1031},{"id":1029,"createdAt":1030},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":1032,"slug":1033,"articleIntro":1032,"category":1034},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[1035],{"metadata":1036,"sys":1039,"fields":1046},{"tags":1037,"concepts":1038},[],[],{"space":1040,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1042,"publishedVersion":334,"revision":59,"contentType":1044,"locale":27},{"sys":1041},{"type":12,"linkType":13,"id":14},{"sys":1043},{"id":20,"type":12,"linkType":21},{"sys":1045},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1047,"metaTitle":344,"metaDescription":345,"mainTitle":1048,"subtitle":364,"heroImage":1063,"ctaButton":387,"ctaLink":388},[343],{"data":1049,"content":1050,"nodeType":71},{},[1051,1057],{"data":1052,"content":1053,"nodeType":356},{},[1054],{"data":1055,"marks":1056,"value":355,"nodeType":79},{},[],{"data":1058,"content":1059,"nodeType":84},{},[1060],{"data":1061,"marks":1062,"value":363,"nodeType":79},{},[],{"metadata":1064,"sys":1067,"fields":1072},{"tags":1065,"concepts":1066},[],[],{"space":1068,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":1070,"publishedVersion":59,"revision":22,"locale":27},{"sys":1069},{"type":12,"linkType":13,"id":14},{"sys":1071},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":1073},{"url":379,"details":1074,"fileName":385,"contentType":386},{"size":381,"image":1075},{"width":383,"height":384},{"sys":1077,"fields":1080},{"id":1078,"createdAt":1079},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":1081,"slug":1082,"articleIntro":-1,"category":1083},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[1084],{"metadata":1085,"sys":1088,"fields":1095},{"tags":1086,"concepts":1087},[],[],{"space":1089,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1091,"publishedVersion":334,"revision":59,"contentType":1093,"locale":27},{"sys":1090},{"type":12,"linkType":13,"id":14},{"sys":1092},{"id":20,"type":12,"linkType":21},{"sys":1094},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1096,"metaTitle":344,"metaDescription":345,"mainTitle":1097,"subtitle":364,"heroImage":1112,"ctaButton":387,"ctaLink":388},[343],{"data":1098,"content":1099,"nodeType":71},{},[1100,1106],{"data":1101,"content":1102,"nodeType":356},{},[1103],{"data":1104,"marks":1105,"value":355,"nodeType":79},{},[],{"data":1107,"content":1108,"nodeType":84},{},[1109],{"data":1110,"marks":1111,"value":363,"nodeType":79},{},[],{"metadata":1113,"sys":1116,"fields":1121},{"tags":1114,"concepts":1115},[],[],{"space":1117,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":1119,"publishedVersion":59,"revision":22,"locale":27},{"sys":1118},{"type":12,"linkType":13,"id":14},{"sys":1120},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":1122},{"url":379,"details":1123,"fileName":385,"contentType":386},{"size":381,"image":1124},{"width":383,"height":384},{"sys":1126,"fields":1129},{"id":1127,"createdAt":1128},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":1130,"slug":1131,"articleIntro":1130,"category":1132},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[1133],{"metadata":1134,"sys":1137,"fields":1144},{"tags":1135,"concepts":1136},[],[],{"space":1138,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1140,"publishedVersion":334,"revision":59,"contentType":1142,"locale":27},{"sys":1139},{"type":12,"linkType":13,"id":14},{"sys":1141},{"id":20,"type":12,"linkType":21},{"sys":1143},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1145,"metaTitle":344,"metaDescription":345,"mainTitle":1146,"subtitle":364,"heroImage":1161,"ctaButton":387,"ctaLink":388},[343],{"data":1147,"content":1148,"nodeType":71},{},[1149,1155],{"data":1150,"content":1151,"nodeType":356},{},[1152],{"data":1153,"marks":1154,"value":355,"nodeType":79},{},[],{"data":1156,"content":1157,"nodeType":84},{},[1158],{"data":1159,"marks":1160,"value":363,"nodeType":79},{},[],{"metadata":1162,"sys":1165,"fields":1170},{"tags":1163,"concepts":1164},[],[],{"space":1166,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":1168,"publishedVersion":59,"revision":22,"locale":27},{"sys":1167},{"type":12,"linkType":13,"id":14},{"sys":1169},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":1171},{"url":379,"details":1172,"fileName":385,"contentType":386},{"size":381,"image":1173},{"width":383,"height":384},{"sys":1175,"fields":1178},{"id":1176,"createdAt":1177},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":1179,"slug":1180,"articleIntro":-1,"category":1181},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[1182],{"metadata":1183,"sys":1186,"fields":1193},{"tags":1184,"concepts":1185},[],[],{"space":1187,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1189,"publishedVersion":334,"revision":59,"contentType":1191,"locale":27},{"sys":1188},{"type":12,"linkType":13,"id":14},{"sys":1190},{"id":20,"type":12,"linkType":21},{"sys":1192},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1194,"metaTitle":344,"metaDescription":345,"mainTitle":1195,"subtitle":364,"heroImage":1210,"ctaButton":387,"ctaLink":388},[343],{"data":1196,"content":1197,"nodeType":71},{},[1198,1204],{"data":1199,"content":1200,"nodeType":356},{},[1201],{"data":1202,"marks":1203,"value":355,"nodeType":79},{},[],{"data":1205,"content":1206,"nodeType":84},{},[1207],{"data":1208,"marks":1209,"value":363,"nodeType":79},{},[],{"metadata":1211,"sys":1214,"fields":1219},{"tags":1212,"concepts":1213},[],[],{"space":1215,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":1217,"publishedVersion":59,"revision":22,"locale":27},{"sys":1216},{"type":12,"linkType":13,"id":14},{"sys":1218},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":1220},{"url":379,"details":1221,"fileName":385,"contentType":386},{"size":381,"image":1222},{"width":383,"height":384},{"sys":1224,"fields":1227},{"id":1225,"createdAt":1226},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":1228,"slug":1229,"articleIntro":1228,"category":1230},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[1231],{"metadata":1232,"sys":1235,"fields":1242},{"tags":1233,"concepts":1234},[],[],{"space":1236,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1238,"publishedVersion":334,"revision":59,"contentType":1240,"locale":27},{"sys":1237},{"type":12,"linkType":13,"id":14},{"sys":1239},{"id":20,"type":12,"linkType":21},{"sys":1241},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1243,"metaTitle":344,"metaDescription":345,"mainTitle":1244,"subtitle":364,"heroImage":1259,"ctaButton":387,"ctaLink":388},[343],{"data":1245,"content":1246,"nodeType":71},{},[1247,1253],{"data":1248,"content":1249,"nodeType":356},{},[1250],{"data":1251,"marks":1252,"value":355,"nodeType":79},{},[],{"data":1254,"content":1255,"nodeType":84},{},[1256],{"data":1257,"marks":1258,"value":363,"nodeType":79},{},[],{"metadata":1260,"sys":1263,"fields":1268},{"tags":1261,"concepts":1262},[],[],{"space":1264,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":1266,"publishedVersion":59,"revision":22,"locale":27},{"sys":1265},{"type":12,"linkType":13,"id":14},{"sys":1267},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":1269},{"url":379,"details":1270,"fileName":385,"contentType":386},{"size":381,"image":1271},{"width":383,"height":384},{"sys":1273,"fields":1276},{"id":1274,"createdAt":1275},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":1277,"slug":1278,"articleIntro":1277,"category":1279},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[1280],{"metadata":1281,"sys":1284,"fields":1291},{"tags":1282,"concepts":1283},[],[],{"space":1285,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1287,"publishedVersion":334,"revision":59,"contentType":1289,"locale":27},{"sys":1286},{"type":12,"linkType":13,"id":14},{"sys":1288},{"id":20,"type":12,"linkType":21},{"sys":1290},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1292,"metaTitle":344,"metaDescription":345,"mainTitle":1293,"subtitle":364,"heroImage":1308,"ctaButton":387,"ctaLink":388},[343],{"data":1294,"content":1295,"nodeType":71},{},[1296,1302],{"data":1297,"content":1298,"nodeType":356},{},[1299],{"data":1300,"marks":1301,"value":355,"nodeType":79},{},[],{"data":1303,"content":1304,"nodeType":84},{},[1305],{"data":1306,"marks":1307,"value":363,"nodeType":79},{},[],{"metadata":1309,"sys":1312,"fields":1317},{"tags":1310,"concepts":1311},[],[],{"space":1313,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":1315,"publishedVersion":59,"revision":22,"locale":27},{"sys":1314},{"type":12,"linkType":13,"id":14},{"sys":1316},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":1318},{"url":379,"details":1319,"fileName":385,"contentType":386},{"size":381,"image":1320},{"width":383,"height":384},{"sys":1322,"fields":1325},{"id":1323,"createdAt":1324},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":1326,"slug":1327,"articleIntro":1326,"category":1328},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[1329],{"metadata":1330,"sys":1333,"fields":1340},{"tags":1331,"concepts":1332},[],[],{"space":1334,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1336,"publishedVersion":334,"revision":59,"contentType":1338,"locale":27},{"sys":1335},{"type":12,"linkType":13,"id":14},{"sys":1337},{"id":20,"type":12,"linkType":21},{"sys":1339},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1341,"metaTitle":344,"metaDescription":345,"mainTitle":1342,"subtitle":364,"heroImage":1357,"ctaButton":387,"ctaLink":388},[343],{"data":1343,"content":1344,"nodeType":71},{},[1345,1351],{"data":1346,"content":1347,"nodeType":356},{},[1348],{"data":1349,"marks":1350,"value":355,"nodeType":79},{},[],{"data":1352,"content":1353,"nodeType":84},{},[1354],{"data":1355,"marks":1356,"value":363,"nodeType":79},{},[],{"metadata":1358,"sys":1361,"fields":1366},{"tags":1359,"concepts":1360},[],[],{"space":1362,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":1364,"publishedVersion":59,"revision":22,"locale":27},{"sys":1363},{"type":12,"linkType":13,"id":14},{"sys":1365},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":1367},{"url":379,"details":1368,"fileName":385,"contentType":386},{"size":381,"image":1369},{"width":383,"height":384},{"sys":1371,"fields":1374},{"id":1372,"createdAt":1373},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":1375,"slug":1376,"articleIntro":-1,"category":1377},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[1378],{"metadata":1379,"sys":1382,"fields":1389},{"tags":1380,"concepts":1381},[],[],{"space":1383,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1385,"publishedVersion":334,"revision":59,"contentType":1387,"locale":27},{"sys":1384},{"type":12,"linkType":13,"id":14},{"sys":1386},{"id":20,"type":12,"linkType":21},{"sys":1388},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1390,"metaTitle":344,"metaDescription":345,"mainTitle":1391,"subtitle":364,"heroImage":1406,"ctaButton":387,"ctaLink":388},[343],{"data":1392,"content":1393,"nodeType":71},{},[1394,1400],{"data":1395,"content":1396,"nodeType":356},{},[1397],{"data":1398,"marks":1399,"value":355,"nodeType":79},{},[],{"data":1401,"content":1402,"nodeType":84},{},[1403],{"data":1404,"marks":1405,"value":363,"nodeType":79},{},[],{"metadata":1407,"sys":1410,"fields":1415},{"tags":1408,"concepts":1409},[],[],{"space":1411,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":1413,"publishedVersion":59,"revision":22,"locale":27},{"sys":1412},{"type":12,"linkType":13,"id":14},{"sys":1414},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":1416},{"url":379,"details":1417,"fileName":385,"contentType":386},{"size":381,"image":1418},{"width":383,"height":384},{"sys":1420,"fields":1423},{"id":1421,"createdAt":1422},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":1424,"slug":1425,"articleIntro":1426,"category":1427},"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.",[1428],{"metadata":1429,"sys":1432,"fields":1439},{"tags":1430,"concepts":1431},[],[],{"space":1433,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1435,"publishedVersion":334,"revision":59,"contentType":1437,"locale":27},{"sys":1434},{"type":12,"linkType":13,"id":14},{"sys":1436},{"id":20,"type":12,"linkType":21},{"sys":1438},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1440,"metaTitle":344,"metaDescription":345,"mainTitle":1441,"subtitle":364,"heroImage":1456,"ctaButton":387,"ctaLink":388},[343],{"data":1442,"content":1443,"nodeType":71},{},[1444,1450],{"data":1445,"content":1446,"nodeType":356},{},[1447],{"data":1448,"marks":1449,"value":355,"nodeType":79},{},[],{"data":1451,"content":1452,"nodeType":84},{},[1453],{"data":1454,"marks":1455,"value":363,"nodeType":79},{},[],{"metadata":1457,"sys":1460,"fields":1465},{"tags":1458,"concepts":1459},[],[],{"space":1461,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":1463,"publishedVersion":59,"revision":22,"locale":27},{"sys":1462},{"type":12,"linkType":13,"id":14},{"sys":1464},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":1466},{"url":379,"details":1467,"fileName":385,"contentType":386},{"size":381,"image":1468},{"width":383,"height":384},{"sys":1470,"fields":1473},{"id":1471,"createdAt":1472},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":1474,"slug":1475,"articleIntro":1474,"category":1476},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[1477],{"metadata":1478,"sys":1481,"fields":1488},{"tags":1479,"concepts":1480},[],[],{"space":1482,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1484,"publishedVersion":334,"revision":59,"contentType":1486,"locale":27},{"sys":1483},{"type":12,"linkType":13,"id":14},{"sys":1485},{"id":20,"type":12,"linkType":21},{"sys":1487},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1489,"metaTitle":344,"metaDescription":345,"mainTitle":1490,"subtitle":364,"heroImage":1505,"ctaButton":387,"ctaLink":388},[343],{"data":1491,"content":1492,"nodeType":71},{},[1493,1499],{"data":1494,"content":1495,"nodeType":356},{},[1496],{"data":1497,"marks":1498,"value":355,"nodeType":79},{},[],{"data":1500,"content":1501,"nodeType":84},{},[1502],{"data":1503,"marks":1504,"value":363,"nodeType":79},{},[],{"metadata":1506,"sys":1509,"fields":1514},{"tags":1507,"concepts":1508},[],[],{"space":1510,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":1512,"publishedVersion":59,"revision":22,"locale":27},{"sys":1511},{"type":12,"linkType":13,"id":14},{"sys":1513},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":1515},{"url":379,"details":1516,"fileName":385,"contentType":386},{"size":381,"image":1517},{"width":383,"height":384},{"sys":1519,"fields":1522},{"id":1520,"createdAt":1521},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":1523,"slug":1524,"articleIntro":-1,"category":1525},"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",[1526],{"metadata":1527,"sys":1530,"fields":1537},{"tags":1528,"concepts":1529},[],[],{"space":1531,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1533,"publishedVersion":334,"revision":59,"contentType":1535,"locale":27},{"sys":1532},{"type":12,"linkType":13,"id":14},{"sys":1534},{"id":20,"type":12,"linkType":21},{"sys":1536},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1538,"metaTitle":344,"metaDescription":345,"mainTitle":1539,"subtitle":364,"heroImage":1554,"ctaButton":387,"ctaLink":388},[343],{"data":1540,"content":1541,"nodeType":71},{},[1542,1548],{"data":1543,"content":1544,"nodeType":356},{},[1545],{"data":1546,"marks":1547,"value":355,"nodeType":79},{},[],{"data":1549,"content":1550,"nodeType":84},{},[1551],{"data":1552,"marks":1553,"value":363,"nodeType":79},{},[],{"metadata":1555,"sys":1558,"fields":1563},{"tags":1556,"concepts":1557},[],[],{"space":1559,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":1561,"publishedVersion":59,"revision":22,"locale":27},{"sys":1560},{"type":12,"linkType":13,"id":14},{"sys":1562},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":1564},{"url":379,"details":1565,"fileName":385,"contentType":386},{"size":381,"image":1566},{"width":383,"height":384},{"sys":1568,"fields":1571},{"id":1569,"createdAt":1570},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":1572,"slug":1573,"articleIntro":1572,"category":1574},"6378 - Taxes diverses","compte-6378-taxes-diverses",[1575],{"metadata":1576,"sys":1579,"fields":1586},{"tags":1577,"concepts":1578},[],[],{"space":1580,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1582,"publishedVersion":334,"revision":59,"contentType":1584,"locale":27},{"sys":1581},{"type":12,"linkType":13,"id":14},{"sys":1583},{"id":20,"type":12,"linkType":21},{"sys":1585},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1587,"metaTitle":344,"metaDescription":345,"mainTitle":1588,"subtitle":364,"heroImage":1603,"ctaButton":387,"ctaLink":388},[343],{"data":1589,"content":1590,"nodeType":71},{},[1591,1597],{"data":1592,"content":1593,"nodeType":356},{},[1594],{"data":1595,"marks":1596,"value":355,"nodeType":79},{},[],{"data":1598,"content":1599,"nodeType":84},{},[1600],{"data":1601,"marks":1602,"value":363,"nodeType":79},{},[],{"metadata":1604,"sys":1607,"fields":1612},{"tags":1605,"concepts":1606},[],[],{"space":1608,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":1610,"publishedVersion":59,"revision":22,"locale":27},{"sys":1609},{"type":12,"linkType":13,"id":14},{"sys":1611},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":1613},{"url":379,"details":1614,"fileName":385,"contentType":386},{"size":381,"image":1615},{"width":383,"height":384},{"sys":1617,"fields":1620},{"id":1618,"createdAt":1619},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":1621,"slug":1622,"articleIntro":1621,"category":1623},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[1624],{"metadata":1625,"sys":1628,"fields":1635},{"tags":1626,"concepts":1627},[],[],{"space":1629,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1631,"publishedVersion":334,"revision":59,"contentType":1633,"locale":27},{"sys":1630},{"type":12,"linkType":13,"id":14},{"sys":1632},{"id":20,"type":12,"linkType":21},{"sys":1634},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1636,"metaTitle":344,"metaDescription":345,"mainTitle":1637,"subtitle":364,"heroImage":1652,"ctaButton":387,"ctaLink":388},[343],{"data":1638,"content":1639,"nodeType":71},{},[1640,1646],{"data":1641,"content":1642,"nodeType":356},{},[1643],{"data":1644,"marks":1645,"value":355,"nodeType":79},{},[],{"data":1647,"content":1648,"nodeType":84},{},[1649],{"data":1650,"marks":1651,"value":363,"nodeType":79},{},[],{"metadata":1653,"sys":1656,"fields":1661},{"tags":1654,"concepts":1655},[],[],{"space":1657,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":1659,"publishedVersion":59,"revision":22,"locale":27},{"sys":1658},{"type":12,"linkType":13,"id":14},{"sys":1660},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":1662},{"url":379,"details":1663,"fileName":385,"contentType":386},{"size":381,"image":1664},{"width":383,"height":384},{"sys":1666,"fields":1669},{"id":1667,"createdAt":1668},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":1670,"slug":1671,"articleIntro":1670,"category":1672},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[1673],{"metadata":1674,"sys":1677,"fields":1684},{"tags":1675,"concepts":1676},[],[],{"space":1678,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1680,"publishedVersion":334,"revision":59,"contentType":1682,"locale":27},{"sys":1679},{"type":12,"linkType":13,"id":14},{"sys":1681},{"id":20,"type":12,"linkType":21},{"sys":1683},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1685,"metaTitle":344,"metaDescription":345,"mainTitle":1686,"subtitle":364,"heroImage":1701,"ctaButton":387,"ctaLink":388},[343],{"data":1687,"content":1688,"nodeType":71},{},[1689,1695],{"data":1690,"content":1691,"nodeType":356},{},[1692],{"data":1693,"marks":1694,"value":355,"nodeType":79},{},[],{"data":1696,"content":1697,"nodeType":84},{},[1698],{"data":1699,"marks":1700,"value":363,"nodeType":79},{},[],{"metadata":1702,"sys":1705,"fields":1710},{"tags":1703,"concepts":1704},[],[],{"space":1706,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":1708,"publishedVersion":59,"revision":22,"locale":27},{"sys":1707},{"type":12,"linkType":13,"id":14},{"sys":1709},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":1711},{"url":379,"details":1712,"fileName":385,"contentType":386},{"size":381,"image":1713},{"width":383,"height":384},{"sys":1715,"fields":1718},{"id":1716,"createdAt":1717},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":1719,"slug":1720,"articleIntro":1719,"category":1721},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[1722],{"metadata":1723,"sys":1726,"fields":1733},{"tags":1724,"concepts":1725},[],[],{"space":1727,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1729,"publishedVersion":334,"revision":59,"contentType":1731,"locale":27},{"sys":1728},{"type":12,"linkType":13,"id":14},{"sys":1730},{"id":20,"type":12,"linkType":21},{"sys":1732},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1734,"metaTitle":344,"metaDescription":345,"mainTitle":1735,"subtitle":364,"heroImage":1750,"ctaButton":387,"ctaLink":388},[343],{"data":1736,"content":1737,"nodeType":71},{},[1738,1744],{"data":1739,"content":1740,"nodeType":356},{},[1741],{"data":1742,"marks":1743,"value":355,"nodeType":79},{},[],{"data":1745,"content":1746,"nodeType":84},{},[1747],{"data":1748,"marks":1749,"value":363,"nodeType":79},{},[],{"metadata":1751,"sys":1754,"fields":1759},{"tags":1752,"concepts":1753},[],[],{"space":1755,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":1757,"publishedVersion":59,"revision":22,"locale":27},{"sys":1756},{"type":12,"linkType":13,"id":14},{"sys":1758},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":1760},{"url":379,"details":1761,"fileName":385,"contentType":386},{"size":381,"image":1762},{"width":383,"height":384},{"sys":1764,"fields":1767},{"id":1765,"createdAt":1766},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":1768,"slug":1769,"articleIntro":-1,"category":1770},"Compte 71 - Production stockée","compte-71-production-stockee",[1771],{"metadata":1772,"sys":1775,"fields":1782},{"tags":1773,"concepts":1774},[],[],{"space":1776,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1778,"publishedVersion":334,"revision":59,"contentType":1780,"locale":27},{"sys":1777},{"type":12,"linkType":13,"id":14},{"sys":1779},{"id":20,"type":12,"linkType":21},{"sys":1781},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1783,"metaTitle":344,"metaDescription":345,"mainTitle":1784,"subtitle":364,"heroImage":1799,"ctaButton":387,"ctaLink":388},[343],{"data":1785,"content":1786,"nodeType":71},{},[1787,1793],{"data":1788,"content":1789,"nodeType":356},{},[1790],{"data":1791,"marks":1792,"value":355,"nodeType":79},{},[],{"data":1794,"content":1795,"nodeType":84},{},[1796],{"data":1797,"marks":1798,"value":363,"nodeType":79},{},[],{"metadata":1800,"sys":1803,"fields":1808},{"tags":1801,"concepts":1802},[],[],{"space":1804,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":1806,"publishedVersion":59,"revision":22,"locale":27},{"sys":1805},{"type":12,"linkType":13,"id":14},{"sys":1807},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":1809},{"url":379,"details":1810,"fileName":385,"contentType":386},{"size":381,"image":1811},{"width":383,"height":384},{"sys":1813,"fields":1816},{"id":1814,"createdAt":1815},"6Cyiu2vRN9DinrNv9tFLZe","2025-04-25T13:17:58.562Z",{"title":1817,"slug":1818,"articleIntro":1817,"category":1819},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[1820],{"metadata":1821,"sys":1824,"fields":1831},{"tags":1822,"concepts":1823},[],[],{"space":1825,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1827,"publishedVersion":334,"revision":59,"contentType":1829,"locale":27},{"sys":1826},{"type":12,"linkType":13,"id":14},{"sys":1828},{"id":20,"type":12,"linkType":21},{"sys":1830},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1832,"metaTitle":344,"metaDescription":345,"mainTitle":1833,"subtitle":364,"heroImage":1848,"ctaButton":387,"ctaLink":388},[343],{"data":1834,"content":1835,"nodeType":71},{},[1836,1842],{"data":1837,"content":1838,"nodeType":356},{},[1839],{"data":1840,"marks":1841,"value":355,"nodeType":79},{},[],{"data":1843,"content":1844,"nodeType":84},{},[1845],{"data":1846,"marks":1847,"value":363,"nodeType":79},{},[],{"metadata":1849,"sys":1852,"fields":1857},{"tags":1850,"concepts":1851},[],[],{"space":1853,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":1855,"publishedVersion":59,"revision":22,"locale":27},{"sys":1854},{"type":12,"linkType":13,"id":14},{"sys":1856},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":1858},{"url":379,"details":1859,"fileName":385,"contentType":386},{"size":381,"image":1860},{"width":383,"height":384},{"sys":1862,"fields":1865},{"id":1863,"createdAt":1864},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":1866,"slug":1867,"articleIntro":-1,"category":1868},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[1869],{"metadata":1870,"sys":1873,"fields":1880},{"tags":1871,"concepts":1872},[],[],{"space":1874,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1876,"publishedVersion":334,"revision":59,"contentType":1878,"locale":27},{"sys":1875},{"type":12,"linkType":13,"id":14},{"sys":1877},{"id":20,"type":12,"linkType":21},{"sys":1879},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1881,"metaTitle":344,"metaDescription":345,"mainTitle":1882,"subtitle":364,"heroImage":1897,"ctaButton":387,"ctaLink":388},[343],{"data":1883,"content":1884,"nodeType":71},{},[1885,1891],{"data":1886,"content":1887,"nodeType":356},{},[1888],{"data":1889,"marks":1890,"value":355,"nodeType":79},{},[],{"data":1892,"content":1893,"nodeType":84},{},[1894],{"data":1895,"marks":1896,"value":363,"nodeType":79},{},[],{"metadata":1898,"sys":1901,"fields":1906},{"tags":1899,"concepts":1900},[],[],{"space":1902,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":1904,"publishedVersion":59,"revision":22,"locale":27},{"sys":1903},{"type":12,"linkType":13,"id":14},{"sys":1905},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":1907},{"url":379,"details":1908,"fileName":385,"contentType":386},{"size":381,"image":1909},{"width":383,"height":384},{"sys":1911,"fields":1914},{"id":1912,"createdAt":1913},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":1915,"slug":1916,"articleIntro":1915,"category":1917},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[1918],{"metadata":1919,"sys":1922,"fields":1929},{"tags":1920,"concepts":1921},[],[],{"space":1923,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1925,"publishedVersion":334,"revision":59,"contentType":1927,"locale":27},{"sys":1924},{"type":12,"linkType":13,"id":14},{"sys":1926},{"id":20,"type":12,"linkType":21},{"sys":1928},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1930,"metaTitle":344,"metaDescription":345,"mainTitle":1931,"subtitle":364,"heroImage":1946,"ctaButton":387,"ctaLink":388},[343],{"data":1932,"content":1933,"nodeType":71},{},[1934,1940],{"data":1935,"content":1936,"nodeType":356},{},[1937],{"data":1938,"marks":1939,"value":355,"nodeType":79},{},[],{"data":1941,"content":1942,"nodeType":84},{},[1943],{"data":1944,"marks":1945,"value":363,"nodeType":79},{},[],{"metadata":1947,"sys":1950,"fields":1955},{"tags":1948,"concepts":1949},[],[],{"space":1951,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":1953,"publishedVersion":59,"revision":22,"locale":27},{"sys":1952},{"type":12,"linkType":13,"id":14},{"sys":1954},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":1956},{"url":379,"details":1957,"fileName":385,"contentType":386},{"size":381,"image":1958},{"width":383,"height":384},{"sys":1960,"fields":1963},{"id":1961,"createdAt":1962},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":1964,"slug":1965,"articleIntro":1964,"category":1966},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[1967],{"metadata":1968,"sys":1971,"fields":1978},{"tags":1969,"concepts":1970},[],[],{"space":1972,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":1974,"publishedVersion":334,"revision":59,"contentType":1976,"locale":27},{"sys":1973},{"type":12,"linkType":13,"id":14},{"sys":1975},{"id":20,"type":12,"linkType":21},{"sys":1977},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":1979,"metaTitle":344,"metaDescription":345,"mainTitle":1980,"subtitle":364,"heroImage":1995,"ctaButton":387,"ctaLink":388},[343],{"data":1981,"content":1982,"nodeType":71},{},[1983,1989],{"data":1984,"content":1985,"nodeType":356},{},[1986],{"data":1987,"marks":1988,"value":355,"nodeType":79},{},[],{"data":1990,"content":1991,"nodeType":84},{},[1992],{"data":1993,"marks":1994,"value":363,"nodeType":79},{},[],{"metadata":1996,"sys":1999,"fields":2004},{"tags":1997,"concepts":1998},[],[],{"space":2000,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":2002,"publishedVersion":59,"revision":22,"locale":27},{"sys":2001},{"type":12,"linkType":13,"id":14},{"sys":2003},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":2005},{"url":379,"details":2006,"fileName":385,"contentType":386},{"size":381,"image":2007},{"width":383,"height":384},{"sys":2009,"fields":2012},{"id":2010,"createdAt":2011},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":2013,"slug":2014,"articleIntro":2013,"category":2015},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[2016],{"metadata":2017,"sys":2020,"fields":2027},{"tags":2018,"concepts":2019},[],[],{"space":2021,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2023,"publishedVersion":334,"revision":59,"contentType":2025,"locale":27},{"sys":2022},{"type":12,"linkType":13,"id":14},{"sys":2024},{"id":20,"type":12,"linkType":21},{"sys":2026},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2028,"metaTitle":344,"metaDescription":345,"mainTitle":2029,"subtitle":364,"heroImage":2044,"ctaButton":387,"ctaLink":388},[343],{"data":2030,"content":2031,"nodeType":71},{},[2032,2038],{"data":2033,"content":2034,"nodeType":356},{},[2035],{"data":2036,"marks":2037,"value":355,"nodeType":79},{},[],{"data":2039,"content":2040,"nodeType":84},{},[2041],{"data":2042,"marks":2043,"value":363,"nodeType":79},{},[],{"metadata":2045,"sys":2048,"fields":2053},{"tags":2046,"concepts":2047},[],[],{"space":2049,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":2051,"publishedVersion":59,"revision":22,"locale":27},{"sys":2050},{"type":12,"linkType":13,"id":14},{"sys":2052},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":2054},{"url":379,"details":2055,"fileName":385,"contentType":386},{"size":381,"image":2056},{"width":383,"height":384},{"sys":2058,"fields":2061},{"id":2059,"createdAt":2060},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":2062,"slug":2063,"articleIntro":2062,"category":2064},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[2065],{"metadata":2066,"sys":2069,"fields":2076},{"tags":2067,"concepts":2068},[],[],{"space":2070,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2072,"publishedVersion":334,"revision":59,"contentType":2074,"locale":27},{"sys":2071},{"type":12,"linkType":13,"id":14},{"sys":2073},{"id":20,"type":12,"linkType":21},{"sys":2075},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2077,"metaTitle":344,"metaDescription":345,"mainTitle":2078,"subtitle":364,"heroImage":2093,"ctaButton":387,"ctaLink":388},[343],{"data":2079,"content":2080,"nodeType":71},{},[2081,2087],{"data":2082,"content":2083,"nodeType":356},{},[2084],{"data":2085,"marks":2086,"value":355,"nodeType":79},{},[],{"data":2088,"content":2089,"nodeType":84},{},[2090],{"data":2091,"marks":2092,"value":363,"nodeType":79},{},[],{"metadata":2094,"sys":2097,"fields":2102},{"tags":2095,"concepts":2096},[],[],{"space":2098,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":2100,"publishedVersion":59,"revision":22,"locale":27},{"sys":2099},{"type":12,"linkType":13,"id":14},{"sys":2101},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":2103},{"url":379,"details":2104,"fileName":385,"contentType":386},{"size":381,"image":2105},{"width":383,"height":384},{"sys":2107,"fields":2110},{"id":2108,"createdAt":2109},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":2111,"slug":2112,"articleIntro":2111,"category":2113},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[2114],{"metadata":2115,"sys":2118,"fields":2125},{"tags":2116,"concepts":2117},[],[],{"space":2119,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2121,"publishedVersion":334,"revision":59,"contentType":2123,"locale":27},{"sys":2120},{"type":12,"linkType":13,"id":14},{"sys":2122},{"id":20,"type":12,"linkType":21},{"sys":2124},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2126,"metaTitle":344,"metaDescription":345,"mainTitle":2127,"subtitle":364,"heroImage":2142,"ctaButton":387,"ctaLink":388},[343],{"data":2128,"content":2129,"nodeType":71},{},[2130,2136],{"data":2131,"content":2132,"nodeType":356},{},[2133],{"data":2134,"marks":2135,"value":355,"nodeType":79},{},[],{"data":2137,"content":2138,"nodeType":84},{},[2139],{"data":2140,"marks":2141,"value":363,"nodeType":79},{},[],{"metadata":2143,"sys":2146,"fields":2151},{"tags":2144,"concepts":2145},[],[],{"space":2147,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":2149,"publishedVersion":59,"revision":22,"locale":27},{"sys":2148},{"type":12,"linkType":13,"id":14},{"sys":2150},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":2152},{"url":379,"details":2153,"fileName":385,"contentType":386},{"size":381,"image":2154},{"width":383,"height":384},{"sys":2156,"fields":2159},{"id":2157,"createdAt":2158},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":2160,"slug":2161,"articleIntro":2160,"category":2162},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[2163],{"metadata":2164,"sys":2167,"fields":2174},{"tags":2165,"concepts":2166},[],[],{"space":2168,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2170,"publishedVersion":334,"revision":59,"contentType":2172,"locale":27},{"sys":2169},{"type":12,"linkType":13,"id":14},{"sys":2171},{"id":20,"type":12,"linkType":21},{"sys":2173},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2175,"metaTitle":344,"metaDescription":345,"mainTitle":2176,"subtitle":364,"heroImage":2191,"ctaButton":387,"ctaLink":388},[343],{"data":2177,"content":2178,"nodeType":71},{},[2179,2185],{"data":2180,"content":2181,"nodeType":356},{},[2182],{"data":2183,"marks":2184,"value":355,"nodeType":79},{},[],{"data":2186,"content":2187,"nodeType":84},{},[2188],{"data":2189,"marks":2190,"value":363,"nodeType":79},{},[],{"metadata":2192,"sys":2195,"fields":2200},{"tags":2193,"concepts":2194},[],[],{"space":2196,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":2198,"publishedVersion":59,"revision":22,"locale":27},{"sys":2197},{"type":12,"linkType":13,"id":14},{"sys":2199},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":2201},{"url":379,"details":2202,"fileName":385,"contentType":386},{"size":381,"image":2203},{"width":383,"height":384},{"sys":2205,"fields":2208},{"id":2206,"createdAt":2207},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":2209,"slug":2210,"articleIntro":2209,"category":2211},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[2212],{"metadata":2213,"sys":2216,"fields":2223},{"tags":2214,"concepts":2215},[],[],{"space":2217,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2219,"publishedVersion":334,"revision":59,"contentType":2221,"locale":27},{"sys":2218},{"type":12,"linkType":13,"id":14},{"sys":2220},{"id":20,"type":12,"linkType":21},{"sys":2222},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2224,"metaTitle":344,"metaDescription":345,"mainTitle":2225,"subtitle":364,"heroImage":2240,"ctaButton":387,"ctaLink":388},[343],{"data":2226,"content":2227,"nodeType":71},{},[2228,2234],{"data":2229,"content":2230,"nodeType":356},{},[2231],{"data":2232,"marks":2233,"value":355,"nodeType":79},{},[],{"data":2235,"content":2236,"nodeType":84},{},[2237],{"data":2238,"marks":2239,"value":363,"nodeType":79},{},[],{"metadata":2241,"sys":2244,"fields":2249},{"tags":2242,"concepts":2243},[],[],{"space":2245,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":2247,"publishedVersion":59,"revision":22,"locale":27},{"sys":2246},{"type":12,"linkType":13,"id":14},{"sys":2248},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":2250},{"url":379,"details":2251,"fileName":385,"contentType":386},{"size":381,"image":2252},{"width":383,"height":384},{"sys":2254,"fields":2257},{"id":2255,"createdAt":2256},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":2258,"slug":2259,"articleIntro":2258,"category":2260},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[2261],{"metadata":2262,"sys":2265,"fields":2272},{"tags":2263,"concepts":2264},[],[],{"space":2266,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2268,"publishedVersion":334,"revision":59,"contentType":2270,"locale":27},{"sys":2267},{"type":12,"linkType":13,"id":14},{"sys":2269},{"id":20,"type":12,"linkType":21},{"sys":2271},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2273,"metaTitle":344,"metaDescription":345,"mainTitle":2274,"subtitle":364,"heroImage":2289,"ctaButton":387,"ctaLink":388},[343],{"data":2275,"content":2276,"nodeType":71},{},[2277,2283],{"data":2278,"content":2279,"nodeType":356},{},[2280],{"data":2281,"marks":2282,"value":355,"nodeType":79},{},[],{"data":2284,"content":2285,"nodeType":84},{},[2286],{"data":2287,"marks":2288,"value":363,"nodeType":79},{},[],{"metadata":2290,"sys":2293,"fields":2298},{"tags":2291,"concepts":2292},[],[],{"space":2294,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":2296,"publishedVersion":59,"revision":22,"locale":27},{"sys":2295},{"type":12,"linkType":13,"id":14},{"sys":2297},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":2299},{"url":379,"details":2300,"fileName":385,"contentType":386},{"size":381,"image":2301},{"width":383,"height":384},{"sys":2303,"fields":2306},{"id":2304,"createdAt":2305},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":2307,"slug":2308,"articleIntro":2307,"category":2309},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[2310],{"metadata":2311,"sys":2314,"fields":2321},{"tags":2312,"concepts":2313},[],[],{"space":2315,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2317,"publishedVersion":334,"revision":59,"contentType":2319,"locale":27},{"sys":2316},{"type":12,"linkType":13,"id":14},{"sys":2318},{"id":20,"type":12,"linkType":21},{"sys":2320},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2322,"metaTitle":344,"metaDescription":345,"mainTitle":2323,"subtitle":364,"heroImage":2338,"ctaButton":387,"ctaLink":388},[343],{"data":2324,"content":2325,"nodeType":71},{},[2326,2332],{"data":2327,"content":2328,"nodeType":356},{},[2329],{"data":2330,"marks":2331,"value":355,"nodeType":79},{},[],{"data":2333,"content":2334,"nodeType":84},{},[2335],{"data":2336,"marks":2337,"value":363,"nodeType":79},{},[],{"metadata":2339,"sys":2342,"fields":2347},{"tags":2340,"concepts":2341},[],[],{"space":2343,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":2345,"publishedVersion":59,"revision":22,"locale":27},{"sys":2344},{"type":12,"linkType":13,"id":14},{"sys":2346},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":2348},{"url":379,"details":2349,"fileName":385,"contentType":386},{"size":381,"image":2350},{"width":383,"height":384},{"sys":2352,"fields":2355},{"id":2353,"createdAt":2354},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":2356,"slug":2357,"articleIntro":2356,"category":2358},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[2359],{"metadata":2360,"sys":2363,"fields":2370},{"tags":2361,"concepts":2362},[],[],{"space":2364,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2366,"publishedVersion":334,"revision":59,"contentType":2368,"locale":27},{"sys":2365},{"type":12,"linkType":13,"id":14},{"sys":2367},{"id":20,"type":12,"linkType":21},{"sys":2369},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2371,"metaTitle":344,"metaDescription":345,"mainTitle":2372,"subtitle":364,"heroImage":2387,"ctaButton":387,"ctaLink":388},[343],{"data":2373,"content":2374,"nodeType":71},{},[2375,2381],{"data":2376,"content":2377,"nodeType":356},{},[2378],{"data":2379,"marks":2380,"value":355,"nodeType":79},{},[],{"data":2382,"content":2383,"nodeType":84},{},[2384],{"data":2385,"marks":2386,"value":363,"nodeType":79},{},[],{"metadata":2388,"sys":2391,"fields":2396},{"tags":2389,"concepts":2390},[],[],{"space":2392,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":2394,"publishedVersion":59,"revision":22,"locale":27},{"sys":2393},{"type":12,"linkType":13,"id":14},{"sys":2395},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":2397},{"url":379,"details":2398,"fileName":385,"contentType":386},{"size":381,"image":2399},{"width":383,"height":384},{"sys":2401,"fields":2404},{"id":2402,"createdAt":2403},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":2405,"slug":2406,"articleIntro":2405,"category":2407},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[2408],{"metadata":2409,"sys":2412,"fields":2419},{"tags":2410,"concepts":2411},[],[],{"space":2413,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2415,"publishedVersion":334,"revision":59,"contentType":2417,"locale":27},{"sys":2414},{"type":12,"linkType":13,"id":14},{"sys":2416},{"id":20,"type":12,"linkType":21},{"sys":2418},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2420,"metaTitle":344,"metaDescription":345,"mainTitle":2421,"subtitle":364,"heroImage":2436,"ctaButton":387,"ctaLink":388},[343],{"data":2422,"content":2423,"nodeType":71},{},[2424,2430],{"data":2425,"content":2426,"nodeType":356},{},[2427],{"data":2428,"marks":2429,"value":355,"nodeType":79},{},[],{"data":2431,"content":2432,"nodeType":84},{},[2433],{"data":2434,"marks":2435,"value":363,"nodeType":79},{},[],{"metadata":2437,"sys":2440,"fields":2445},{"tags":2438,"concepts":2439},[],[],{"space":2441,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":2443,"publishedVersion":59,"revision":22,"locale":27},{"sys":2442},{"type":12,"linkType":13,"id":14},{"sys":2444},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":2446},{"url":379,"details":2447,"fileName":385,"contentType":386},{"size":381,"image":2448},{"width":383,"height":384},{"sys":2450,"fields":2453},{"id":2451,"createdAt":2452},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":2454,"slug":2455,"articleIntro":2454,"category":2456},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[2457],{"metadata":2458,"sys":2461,"fields":2468},{"tags":2459,"concepts":2460},[],[],{"space":2462,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2464,"publishedVersion":334,"revision":59,"contentType":2466,"locale":27},{"sys":2463},{"type":12,"linkType":13,"id":14},{"sys":2465},{"id":20,"type":12,"linkType":21},{"sys":2467},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2469,"metaTitle":344,"metaDescription":345,"mainTitle":2470,"subtitle":364,"heroImage":2485,"ctaButton":387,"ctaLink":388},[343],{"data":2471,"content":2472,"nodeType":71},{},[2473,2479],{"data":2474,"content":2475,"nodeType":356},{},[2476],{"data":2477,"marks":2478,"value":355,"nodeType":79},{},[],{"data":2480,"content":2481,"nodeType":84},{},[2482],{"data":2483,"marks":2484,"value":363,"nodeType":79},{},[],{"metadata":2486,"sys":2489,"fields":2494},{"tags":2487,"concepts":2488},[],[],{"space":2490,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":2492,"publishedVersion":59,"revision":22,"locale":27},{"sys":2491},{"type":12,"linkType":13,"id":14},{"sys":2493},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":2495},{"url":379,"details":2496,"fileName":385,"contentType":386},{"size":381,"image":2497},{"width":383,"height":384},{"sys":2499,"fields":2502},{"id":2500,"createdAt":2501},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":2503,"slug":2504,"articleIntro":2503,"category":2505},"Compte 326 - Emballages","compte-326-emballages",[2506],{"metadata":2507,"sys":2510,"fields":2517},{"tags":2508,"concepts":2509},[],[],{"space":2511,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2513,"publishedVersion":334,"revision":59,"contentType":2515,"locale":27},{"sys":2512},{"type":12,"linkType":13,"id":14},{"sys":2514},{"id":20,"type":12,"linkType":21},{"sys":2516},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2518,"metaTitle":344,"metaDescription":345,"mainTitle":2519,"subtitle":364,"heroImage":2534,"ctaButton":387,"ctaLink":388},[343],{"data":2520,"content":2521,"nodeType":71},{},[2522,2528],{"data":2523,"content":2524,"nodeType":356},{},[2525],{"data":2526,"marks":2527,"value":355,"nodeType":79},{},[],{"data":2529,"content":2530,"nodeType":84},{},[2531],{"data":2532,"marks":2533,"value":363,"nodeType":79},{},[],{"metadata":2535,"sys":2538,"fields":2543},{"tags":2536,"concepts":2537},[],[],{"space":2539,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":2541,"publishedVersion":59,"revision":22,"locale":27},{"sys":2540},{"type":12,"linkType":13,"id":14},{"sys":2542},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":2544},{"url":379,"details":2545,"fileName":385,"contentType":386},{"size":381,"image":2546},{"width":383,"height":384},{"sys":2548,"fields":2551},{"id":2549,"createdAt":2550},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":2552,"slug":2553,"articleIntro":2552,"category":2554},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[2555],{"metadata":2556,"sys":2559,"fields":2566},{"tags":2557,"concepts":2558},[],[],{"space":2560,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2562,"publishedVersion":334,"revision":59,"contentType":2564,"locale":27},{"sys":2561},{"type":12,"linkType":13,"id":14},{"sys":2563},{"id":20,"type":12,"linkType":21},{"sys":2565},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2567,"metaTitle":344,"metaDescription":345,"mainTitle":2568,"subtitle":364,"heroImage":2583,"ctaButton":387,"ctaLink":388},[343],{"data":2569,"content":2570,"nodeType":71},{},[2571,2577],{"data":2572,"content":2573,"nodeType":356},{},[2574],{"data":2575,"marks":2576,"value":355,"nodeType":79},{},[],{"data":2578,"content":2579,"nodeType":84},{},[2580],{"data":2581,"marks":2582,"value":363,"nodeType":79},{},[],{"metadata":2584,"sys":2587,"fields":2592},{"tags":2585,"concepts":2586},[],[],{"space":2588,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":2590,"publishedVersion":59,"revision":22,"locale":27},{"sys":2589},{"type":12,"linkType":13,"id":14},{"sys":2591},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":2593},{"url":379,"details":2594,"fileName":385,"contentType":386},{"size":381,"image":2595},{"width":383,"height":384},{"sys":2597,"fields":2600},{"id":2598,"createdAt":2599},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":2601,"slug":2602,"articleIntro":2601,"category":2603},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[2604],{"metadata":2605,"sys":2608,"fields":2615},{"tags":2606,"concepts":2607},[],[],{"space":2609,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2611,"publishedVersion":334,"revision":59,"contentType":2613,"locale":27},{"sys":2610},{"type":12,"linkType":13,"id":14},{"sys":2612},{"id":20,"type":12,"linkType":21},{"sys":2614},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2616,"metaTitle":344,"metaDescription":345,"mainTitle":2617,"subtitle":364,"heroImage":2632,"ctaButton":387,"ctaLink":388},[343],{"data":2618,"content":2619,"nodeType":71},{},[2620,2626],{"data":2621,"content":2622,"nodeType":356},{},[2623],{"data":2624,"marks":2625,"value":355,"nodeType":79},{},[],{"data":2627,"content":2628,"nodeType":84},{},[2629],{"data":2630,"marks":2631,"value":363,"nodeType":79},{},[],{"metadata":2633,"sys":2636,"fields":2641},{"tags":2634,"concepts":2635},[],[],{"space":2637,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":2639,"publishedVersion":59,"revision":22,"locale":27},{"sys":2638},{"type":12,"linkType":13,"id":14},{"sys":2640},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":2642},{"url":379,"details":2643,"fileName":385,"contentType":386},{"size":381,"image":2644},{"width":383,"height":384},{"sys":2646,"fields":2649},{"id":2647,"createdAt":2648},"55iVQXY18hY6u2UZk6N5JX","2025-04-25T13:20:08.645Z",{"title":2650,"slug":2651,"articleIntro":-1,"category":2652},"Compte 704 - Travaux","compte-704---travaux",[2653],{"metadata":2654,"sys":2657,"fields":2664},{"tags":2655,"concepts":2656},[],[],{"space":2658,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2660,"publishedVersion":334,"revision":59,"contentType":2662,"locale":27},{"sys":2659},{"type":12,"linkType":13,"id":14},{"sys":2661},{"id":20,"type":12,"linkType":21},{"sys":2663},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2665,"metaTitle":344,"metaDescription":345,"mainTitle":2666,"subtitle":364,"heroImage":2681,"ctaButton":387,"ctaLink":388},[343],{"data":2667,"content":2668,"nodeType":71},{},[2669,2675],{"data":2670,"content":2671,"nodeType":356},{},[2672],{"data":2673,"marks":2674,"value":355,"nodeType":79},{},[],{"data":2676,"content":2677,"nodeType":84},{},[2678],{"data":2679,"marks":2680,"value":363,"nodeType":79},{},[],{"metadata":2682,"sys":2685,"fields":2690},{"tags":2683,"concepts":2684},[],[],{"space":2686,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":2688,"publishedVersion":59,"revision":22,"locale":27},{"sys":2687},{"type":12,"linkType":13,"id":14},{"sys":2689},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":2691},{"url":379,"details":2692,"fileName":385,"contentType":386},{"size":381,"image":2693},{"width":383,"height":384},{"sys":2695,"fields":2698},{"id":2696,"createdAt":2697},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":2699,"slug":2700,"articleIntro":2699,"category":2701},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[2702],{"metadata":2703,"sys":2706,"fields":2713},{"tags":2704,"concepts":2705},[],[],{"space":2707,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2709,"publishedVersion":334,"revision":59,"contentType":2711,"locale":27},{"sys":2708},{"type":12,"linkType":13,"id":14},{"sys":2710},{"id":20,"type":12,"linkType":21},{"sys":2712},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2714,"metaTitle":344,"metaDescription":345,"mainTitle":2715,"subtitle":364,"heroImage":2730,"ctaButton":387,"ctaLink":388},[343],{"data":2716,"content":2717,"nodeType":71},{},[2718,2724],{"data":2719,"content":2720,"nodeType":356},{},[2721],{"data":2722,"marks":2723,"value":355,"nodeType":79},{},[],{"data":2725,"content":2726,"nodeType":84},{},[2727],{"data":2728,"marks":2729,"value":363,"nodeType":79},{},[],{"metadata":2731,"sys":2734,"fields":2739},{"tags":2732,"concepts":2733},[],[],{"space":2735,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":2737,"publishedVersion":59,"revision":22,"locale":27},{"sys":2736},{"type":12,"linkType":13,"id":14},{"sys":2738},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":2740},{"url":379,"details":2741,"fileName":385,"contentType":386},{"size":381,"image":2742},{"width":383,"height":384},{"sys":2744,"fields":2747},{"id":2745,"createdAt":2746},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":2748,"slug":2749,"articleIntro":2748,"category":2750},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[2751],{"metadata":2752,"sys":2755,"fields":2762},{"tags":2753,"concepts":2754},[],[],{"space":2756,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2758,"publishedVersion":334,"revision":59,"contentType":2760,"locale":27},{"sys":2757},{"type":12,"linkType":13,"id":14},{"sys":2759},{"id":20,"type":12,"linkType":21},{"sys":2761},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2763,"metaTitle":344,"metaDescription":345,"mainTitle":2764,"subtitle":364,"heroImage":2779,"ctaButton":387,"ctaLink":388},[343],{"data":2765,"content":2766,"nodeType":71},{},[2767,2773],{"data":2768,"content":2769,"nodeType":356},{},[2770],{"data":2771,"marks":2772,"value":355,"nodeType":79},{},[],{"data":2774,"content":2775,"nodeType":84},{},[2776],{"data":2777,"marks":2778,"value":363,"nodeType":79},{},[],{"metadata":2780,"sys":2783,"fields":2788},{"tags":2781,"concepts":2782},[],[],{"space":2784,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":2786,"publishedVersion":59,"revision":22,"locale":27},{"sys":2785},{"type":12,"linkType":13,"id":14},{"sys":2787},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":2789},{"url":379,"details":2790,"fileName":385,"contentType":386},{"size":381,"image":2791},{"width":383,"height":384},{"sys":2793,"fields":2796},{"id":2794,"createdAt":2795},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":2797,"slug":2798,"articleIntro":-1,"category":2799},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[2800],{"metadata":2801,"sys":2804,"fields":2811},{"tags":2802,"concepts":2803},[],[],{"space":2805,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2807,"publishedVersion":334,"revision":59,"contentType":2809,"locale":27},{"sys":2806},{"type":12,"linkType":13,"id":14},{"sys":2808},{"id":20,"type":12,"linkType":21},{"sys":2810},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2812,"metaTitle":344,"metaDescription":345,"mainTitle":2813,"subtitle":364,"heroImage":2828,"ctaButton":387,"ctaLink":388},[343],{"data":2814,"content":2815,"nodeType":71},{},[2816,2822],{"data":2817,"content":2818,"nodeType":356},{},[2819],{"data":2820,"marks":2821,"value":355,"nodeType":79},{},[],{"data":2823,"content":2824,"nodeType":84},{},[2825],{"data":2826,"marks":2827,"value":363,"nodeType":79},{},[],{"metadata":2829,"sys":2832,"fields":2837},{"tags":2830,"concepts":2831},[],[],{"space":2833,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":2835,"publishedVersion":59,"revision":22,"locale":27},{"sys":2834},{"type":12,"linkType":13,"id":14},{"sys":2836},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":2838},{"url":379,"details":2839,"fileName":385,"contentType":386},{"size":381,"image":2840},{"width":383,"height":384},{"sys":2842,"fields":2845},{"id":2843,"createdAt":2844},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":2846,"slug":2847,"articleIntro":2846,"category":2848},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[2849],{"metadata":2850,"sys":2853,"fields":2860},{"tags":2851,"concepts":2852},[],[],{"space":2854,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2856,"publishedVersion":334,"revision":59,"contentType":2858,"locale":27},{"sys":2855},{"type":12,"linkType":13,"id":14},{"sys":2857},{"id":20,"type":12,"linkType":21},{"sys":2859},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2861,"metaTitle":344,"metaDescription":345,"mainTitle":2862,"subtitle":364,"heroImage":2877,"ctaButton":387,"ctaLink":388},[343],{"data":2863,"content":2864,"nodeType":71},{},[2865,2871],{"data":2866,"content":2867,"nodeType":356},{},[2868],{"data":2869,"marks":2870,"value":355,"nodeType":79},{},[],{"data":2872,"content":2873,"nodeType":84},{},[2874],{"data":2875,"marks":2876,"value":363,"nodeType":79},{},[],{"metadata":2878,"sys":2881,"fields":2886},{"tags":2879,"concepts":2880},[],[],{"space":2882,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":2884,"publishedVersion":59,"revision":22,"locale":27},{"sys":2883},{"type":12,"linkType":13,"id":14},{"sys":2885},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":2887},{"url":379,"details":2888,"fileName":385,"contentType":386},{"size":381,"image":2889},{"width":383,"height":384},{"sys":2891,"fields":2894},{"id":2892,"createdAt":2893},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":2895,"slug":2896,"articleIntro":2895,"category":2897},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[2898],{"metadata":2899,"sys":2902,"fields":2909},{"tags":2900,"concepts":2901},[],[],{"space":2903,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2905,"publishedVersion":334,"revision":59,"contentType":2907,"locale":27},{"sys":2904},{"type":12,"linkType":13,"id":14},{"sys":2906},{"id":20,"type":12,"linkType":21},{"sys":2908},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2910,"metaTitle":344,"metaDescription":345,"mainTitle":2911,"subtitle":364,"heroImage":2926,"ctaButton":387,"ctaLink":388},[343],{"data":2912,"content":2913,"nodeType":71},{},[2914,2920],{"data":2915,"content":2916,"nodeType":356},{},[2917],{"data":2918,"marks":2919,"value":355,"nodeType":79},{},[],{"data":2921,"content":2922,"nodeType":84},{},[2923],{"data":2924,"marks":2925,"value":363,"nodeType":79},{},[],{"metadata":2927,"sys":2930,"fields":2935},{"tags":2928,"concepts":2929},[],[],{"space":2931,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":2933,"publishedVersion":59,"revision":22,"locale":27},{"sys":2932},{"type":12,"linkType":13,"id":14},{"sys":2934},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":2936},{"url":379,"details":2937,"fileName":385,"contentType":386},{"size":381,"image":2938},{"width":383,"height":384},{"sys":2940,"fields":2943},{"id":2941,"createdAt":2942},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":2944,"slug":2945,"articleIntro":2944,"category":2946},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[2947],{"metadata":2948,"sys":2951,"fields":2958},{"tags":2949,"concepts":2950},[],[],{"space":2952,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":2954,"publishedVersion":334,"revision":59,"contentType":2956,"locale":27},{"sys":2953},{"type":12,"linkType":13,"id":14},{"sys":2955},{"id":20,"type":12,"linkType":21},{"sys":2957},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":2959,"metaTitle":344,"metaDescription":345,"mainTitle":2960,"subtitle":364,"heroImage":2975,"ctaButton":387,"ctaLink":388},[343],{"data":2961,"content":2962,"nodeType":71},{},[2963,2969],{"data":2964,"content":2965,"nodeType":356},{},[2966],{"data":2967,"marks":2968,"value":355,"nodeType":79},{},[],{"data":2970,"content":2971,"nodeType":84},{},[2972],{"data":2973,"marks":2974,"value":363,"nodeType":79},{},[],{"metadata":2976,"sys":2979,"fields":2984},{"tags":2977,"concepts":2978},[],[],{"space":2980,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":2982,"publishedVersion":59,"revision":22,"locale":27},{"sys":2981},{"type":12,"linkType":13,"id":14},{"sys":2983},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":2985},{"url":379,"details":2986,"fileName":385,"contentType":386},{"size":381,"image":2987},{"width":383,"height":384},{"sys":2989,"fields":2992},{"id":2990,"createdAt":2991},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":2993,"slug":2994,"articleIntro":-1,"category":2995},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[2996],{"metadata":2997,"sys":3000,"fields":3007},{"tags":2998,"concepts":2999},[],[],{"space":3001,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3003,"publishedVersion":334,"revision":59,"contentType":3005,"locale":27},{"sys":3002},{"type":12,"linkType":13,"id":14},{"sys":3004},{"id":20,"type":12,"linkType":21},{"sys":3006},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3008,"metaTitle":344,"metaDescription":345,"mainTitle":3009,"subtitle":364,"heroImage":3024,"ctaButton":387,"ctaLink":388},[343],{"data":3010,"content":3011,"nodeType":71},{},[3012,3018],{"data":3013,"content":3014,"nodeType":356},{},[3015],{"data":3016,"marks":3017,"value":355,"nodeType":79},{},[],{"data":3019,"content":3020,"nodeType":84},{},[3021],{"data":3022,"marks":3023,"value":363,"nodeType":79},{},[],{"metadata":3025,"sys":3028,"fields":3033},{"tags":3026,"concepts":3027},[],[],{"space":3029,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":3031,"publishedVersion":59,"revision":22,"locale":27},{"sys":3030},{"type":12,"linkType":13,"id":14},{"sys":3032},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":3034},{"url":379,"details":3035,"fileName":385,"contentType":386},{"size":381,"image":3036},{"width":383,"height":384},{"sys":3038,"fields":3041},{"id":3039,"createdAt":3040},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":3042,"slug":3043,"articleIntro":3042,"category":3044},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[3045],{"metadata":3046,"sys":3049,"fields":3056},{"tags":3047,"concepts":3048},[],[],{"space":3050,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3052,"publishedVersion":334,"revision":59,"contentType":3054,"locale":27},{"sys":3051},{"type":12,"linkType":13,"id":14},{"sys":3053},{"id":20,"type":12,"linkType":21},{"sys":3055},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3057,"metaTitle":344,"metaDescription":345,"mainTitle":3058,"subtitle":364,"heroImage":3073,"ctaButton":387,"ctaLink":388},[343],{"data":3059,"content":3060,"nodeType":71},{},[3061,3067],{"data":3062,"content":3063,"nodeType":356},{},[3064],{"data":3065,"marks":3066,"value":355,"nodeType":79},{},[],{"data":3068,"content":3069,"nodeType":84},{},[3070],{"data":3071,"marks":3072,"value":363,"nodeType":79},{},[],{"metadata":3074,"sys":3077,"fields":3082},{"tags":3075,"concepts":3076},[],[],{"space":3078,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":3080,"publishedVersion":59,"revision":22,"locale":27},{"sys":3079},{"type":12,"linkType":13,"id":14},{"sys":3081},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":3083},{"url":379,"details":3084,"fileName":385,"contentType":386},{"size":381,"image":3085},{"width":383,"height":384},{"sys":3087,"fields":3090},{"id":3088,"createdAt":3089},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":3091,"slug":3092,"articleIntro":3091,"category":3093},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[3094],{"metadata":3095,"sys":3098,"fields":3105},{"tags":3096,"concepts":3097},[],[],{"space":3099,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3101,"publishedVersion":334,"revision":59,"contentType":3103,"locale":27},{"sys":3100},{"type":12,"linkType":13,"id":14},{"sys":3102},{"id":20,"type":12,"linkType":21},{"sys":3104},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3106,"metaTitle":344,"metaDescription":345,"mainTitle":3107,"subtitle":364,"heroImage":3122,"ctaButton":387,"ctaLink":388},[343],{"data":3108,"content":3109,"nodeType":71},{},[3110,3116],{"data":3111,"content":3112,"nodeType":356},{},[3113],{"data":3114,"marks":3115,"value":355,"nodeType":79},{},[],{"data":3117,"content":3118,"nodeType":84},{},[3119],{"data":3120,"marks":3121,"value":363,"nodeType":79},{},[],{"metadata":3123,"sys":3126,"fields":3131},{"tags":3124,"concepts":3125},[],[],{"space":3127,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":3129,"publishedVersion":59,"revision":22,"locale":27},{"sys":3128},{"type":12,"linkType":13,"id":14},{"sys":3130},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":3132},{"url":379,"details":3133,"fileName":385,"contentType":386},{"size":381,"image":3134},{"width":383,"height":384},{"sys":3136,"fields":3139},{"id":3137,"createdAt":3138},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":3140,"slug":3141,"articleIntro":-1,"category":3142},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[3143],{"metadata":3144,"sys":3147,"fields":3154},{"tags":3145,"concepts":3146},[],[],{"space":3148,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3150,"publishedVersion":334,"revision":59,"contentType":3152,"locale":27},{"sys":3149},{"type":12,"linkType":13,"id":14},{"sys":3151},{"id":20,"type":12,"linkType":21},{"sys":3153},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3155,"metaTitle":344,"metaDescription":345,"mainTitle":3156,"subtitle":364,"heroImage":3171,"ctaButton":387,"ctaLink":388},[343],{"data":3157,"content":3158,"nodeType":71},{},[3159,3165],{"data":3160,"content":3161,"nodeType":356},{},[3162],{"data":3163,"marks":3164,"value":355,"nodeType":79},{},[],{"data":3166,"content":3167,"nodeType":84},{},[3168],{"data":3169,"marks":3170,"value":363,"nodeType":79},{},[],{"metadata":3172,"sys":3175,"fields":3180},{"tags":3173,"concepts":3174},[],[],{"space":3176,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":3178,"publishedVersion":59,"revision":22,"locale":27},{"sys":3177},{"type":12,"linkType":13,"id":14},{"sys":3179},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":3181},{"url":379,"details":3182,"fileName":385,"contentType":386},{"size":381,"image":3183},{"width":383,"height":384},{"sys":3185,"fields":3188},{"id":3186,"createdAt":3187},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":3189,"slug":3190,"articleIntro":3189,"category":3191},"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",[3192],{"metadata":3193,"sys":3196,"fields":3203},{"tags":3194,"concepts":3195},[],[],{"space":3197,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3199,"publishedVersion":334,"revision":59,"contentType":3201,"locale":27},{"sys":3198},{"type":12,"linkType":13,"id":14},{"sys":3200},{"id":20,"type":12,"linkType":21},{"sys":3202},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3204,"metaTitle":344,"metaDescription":345,"mainTitle":3205,"subtitle":364,"heroImage":3220,"ctaButton":387,"ctaLink":388},[343],{"data":3206,"content":3207,"nodeType":71},{},[3208,3214],{"data":3209,"content":3210,"nodeType":356},{},[3211],{"data":3212,"marks":3213,"value":355,"nodeType":79},{},[],{"data":3215,"content":3216,"nodeType":84},{},[3217],{"data":3218,"marks":3219,"value":363,"nodeType":79},{},[],{"metadata":3221,"sys":3224,"fields":3229},{"tags":3222,"concepts":3223},[],[],{"space":3225,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":3227,"publishedVersion":59,"revision":22,"locale":27},{"sys":3226},{"type":12,"linkType":13,"id":14},{"sys":3228},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":3230},{"url":379,"details":3231,"fileName":385,"contentType":386},{"size":381,"image":3232},{"width":383,"height":384},{"sys":3234,"fields":3237},{"id":3235,"createdAt":3236},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":3238,"slug":3239,"articleIntro":3238,"category":3240},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[3241],{"metadata":3242,"sys":3245,"fields":3252},{"tags":3243,"concepts":3244},[],[],{"space":3246,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3248,"publishedVersion":334,"revision":59,"contentType":3250,"locale":27},{"sys":3247},{"type":12,"linkType":13,"id":14},{"sys":3249},{"id":20,"type":12,"linkType":21},{"sys":3251},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3253,"metaTitle":344,"metaDescription":345,"mainTitle":3254,"subtitle":364,"heroImage":3269,"ctaButton":387,"ctaLink":388},[343],{"data":3255,"content":3256,"nodeType":71},{},[3257,3263],{"data":3258,"content":3259,"nodeType":356},{},[3260],{"data":3261,"marks":3262,"value":355,"nodeType":79},{},[],{"data":3264,"content":3265,"nodeType":84},{},[3266],{"data":3267,"marks":3268,"value":363,"nodeType":79},{},[],{"metadata":3270,"sys":3273,"fields":3278},{"tags":3271,"concepts":3272},[],[],{"space":3274,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":3276,"publishedVersion":59,"revision":22,"locale":27},{"sys":3275},{"type":12,"linkType":13,"id":14},{"sys":3277},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":3279},{"url":379,"details":3280,"fileName":385,"contentType":386},{"size":381,"image":3281},{"width":383,"height":384},{"sys":3283,"fields":3285},{"id":3284,"createdAt":2648},"1gL1TVBdSVq2maqsnWjSUW",{"title":3286,"slug":3287,"articleIntro":-1,"category":3288},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[3289],{"metadata":3290,"sys":3293,"fields":3300},{"tags":3291,"concepts":3292},[],[],{"space":3294,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3296,"publishedVersion":334,"revision":59,"contentType":3298,"locale":27},{"sys":3295},{"type":12,"linkType":13,"id":14},{"sys":3297},{"id":20,"type":12,"linkType":21},{"sys":3299},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3301,"metaTitle":344,"metaDescription":345,"mainTitle":3302,"subtitle":364,"heroImage":3317,"ctaButton":387,"ctaLink":388},[343],{"data":3303,"content":3304,"nodeType":71},{},[3305,3311],{"data":3306,"content":3307,"nodeType":356},{},[3308],{"data":3309,"marks":3310,"value":355,"nodeType":79},{},[],{"data":3312,"content":3313,"nodeType":84},{},[3314],{"data":3315,"marks":3316,"value":363,"nodeType":79},{},[],{"metadata":3318,"sys":3321,"fields":3326},{"tags":3319,"concepts":3320},[],[],{"space":3322,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":3324,"publishedVersion":59,"revision":22,"locale":27},{"sys":3323},{"type":12,"linkType":13,"id":14},{"sys":3325},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":3327},{"url":379,"details":3328,"fileName":385,"contentType":386},{"size":381,"image":3329},{"width":383,"height":384},{"sys":3331,"fields":3334},{"id":3332,"createdAt":3333},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":3335,"slug":3336,"articleIntro":3335,"category":3337},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[3338],{"metadata":3339,"sys":3342,"fields":3349},{"tags":3340,"concepts":3341},[],[],{"space":3343,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3345,"publishedVersion":334,"revision":59,"contentType":3347,"locale":27},{"sys":3344},{"type":12,"linkType":13,"id":14},{"sys":3346},{"id":20,"type":12,"linkType":21},{"sys":3348},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3350,"metaTitle":344,"metaDescription":345,"mainTitle":3351,"subtitle":364,"heroImage":3366,"ctaButton":387,"ctaLink":388},[343],{"data":3352,"content":3353,"nodeType":71},{},[3354,3360],{"data":3355,"content":3356,"nodeType":356},{},[3357],{"data":3358,"marks":3359,"value":355,"nodeType":79},{},[],{"data":3361,"content":3362,"nodeType":84},{},[3363],{"data":3364,"marks":3365,"value":363,"nodeType":79},{},[],{"metadata":3367,"sys":3370,"fields":3375},{"tags":3368,"concepts":3369},[],[],{"space":3371,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":3373,"publishedVersion":59,"revision":22,"locale":27},{"sys":3372},{"type":12,"linkType":13,"id":14},{"sys":3374},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":3376},{"url":379,"details":3377,"fileName":385,"contentType":386},{"size":381,"image":3378},{"width":383,"height":384},{"sys":3380,"fields":3383},{"id":3381,"createdAt":3382},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":3384,"slug":3385,"articleIntro":3384,"category":3386},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[3387],{"metadata":3388,"sys":3391,"fields":3398},{"tags":3389,"concepts":3390},[],[],{"space":3392,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3394,"publishedVersion":334,"revision":59,"contentType":3396,"locale":27},{"sys":3393},{"type":12,"linkType":13,"id":14},{"sys":3395},{"id":20,"type":12,"linkType":21},{"sys":3397},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3399,"metaTitle":344,"metaDescription":345,"mainTitle":3400,"subtitle":364,"heroImage":3415,"ctaButton":387,"ctaLink":388},[343],{"data":3401,"content":3402,"nodeType":71},{},[3403,3409],{"data":3404,"content":3405,"nodeType":356},{},[3406],{"data":3407,"marks":3408,"value":355,"nodeType":79},{},[],{"data":3410,"content":3411,"nodeType":84},{},[3412],{"data":3413,"marks":3414,"value":363,"nodeType":79},{},[],{"metadata":3416,"sys":3419,"fields":3424},{"tags":3417,"concepts":3418},[],[],{"space":3420,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":3422,"publishedVersion":59,"revision":22,"locale":27},{"sys":3421},{"type":12,"linkType":13,"id":14},{"sys":3423},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":3425},{"url":379,"details":3426,"fileName":385,"contentType":386},{"size":381,"image":3427},{"width":383,"height":384},{"sys":3429,"fields":3432},{"id":3430,"createdAt":3431},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":3433,"slug":3434,"articleIntro":-1,"category":3435},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[3436],{"metadata":3437,"sys":3440,"fields":3447},{"tags":3438,"concepts":3439},[],[],{"space":3441,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3443,"publishedVersion":334,"revision":59,"contentType":3445,"locale":27},{"sys":3442},{"type":12,"linkType":13,"id":14},{"sys":3444},{"id":20,"type":12,"linkType":21},{"sys":3446},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3448,"metaTitle":344,"metaDescription":345,"mainTitle":3449,"subtitle":364,"heroImage":3464,"ctaButton":387,"ctaLink":388},[343],{"data":3450,"content":3451,"nodeType":71},{},[3452,3458],{"data":3453,"content":3454,"nodeType":356},{},[3455],{"data":3456,"marks":3457,"value":355,"nodeType":79},{},[],{"data":3459,"content":3460,"nodeType":84},{},[3461],{"data":3462,"marks":3463,"value":363,"nodeType":79},{},[],{"metadata":3465,"sys":3468,"fields":3473},{"tags":3466,"concepts":3467},[],[],{"space":3469,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":3471,"publishedVersion":59,"revision":22,"locale":27},{"sys":3470},{"type":12,"linkType":13,"id":14},{"sys":3472},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":3474},{"url":379,"details":3475,"fileName":385,"contentType":386},{"size":381,"image":3476},{"width":383,"height":384},{"sys":3478,"fields":3481},{"id":3479,"createdAt":3480},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":3482,"slug":3483,"articleIntro":3482,"category":3484},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[3485],{"metadata":3486,"sys":3489,"fields":3496},{"tags":3487,"concepts":3488},[],[],{"space":3490,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3492,"publishedVersion":334,"revision":59,"contentType":3494,"locale":27},{"sys":3491},{"type":12,"linkType":13,"id":14},{"sys":3493},{"id":20,"type":12,"linkType":21},{"sys":3495},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3497,"metaTitle":344,"metaDescription":345,"mainTitle":3498,"subtitle":364,"heroImage":3513,"ctaButton":387,"ctaLink":388},[343],{"data":3499,"content":3500,"nodeType":71},{},[3501,3507],{"data":3502,"content":3503,"nodeType":356},{},[3504],{"data":3505,"marks":3506,"value":355,"nodeType":79},{},[],{"data":3508,"content":3509,"nodeType":84},{},[3510],{"data":3511,"marks":3512,"value":363,"nodeType":79},{},[],{"metadata":3514,"sys":3517,"fields":3522},{"tags":3515,"concepts":3516},[],[],{"space":3518,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":3520,"publishedVersion":59,"revision":22,"locale":27},{"sys":3519},{"type":12,"linkType":13,"id":14},{"sys":3521},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":3523},{"url":379,"details":3524,"fileName":385,"contentType":386},{"size":381,"image":3525},{"width":383,"height":384},{"sys":3527,"fields":3530},{"id":3528,"createdAt":3529},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":3531,"slug":3532,"articleIntro":3531,"category":3533},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[3534],{"metadata":3535,"sys":3538,"fields":3545},{"tags":3536,"concepts":3537},[],[],{"space":3539,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3541,"publishedVersion":334,"revision":59,"contentType":3543,"locale":27},{"sys":3540},{"type":12,"linkType":13,"id":14},{"sys":3542},{"id":20,"type":12,"linkType":21},{"sys":3544},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3546,"metaTitle":344,"metaDescription":345,"mainTitle":3547,"subtitle":364,"heroImage":3562,"ctaButton":387,"ctaLink":388},[343],{"data":3548,"content":3549,"nodeType":71},{},[3550,3556],{"data":3551,"content":3552,"nodeType":356},{},[3553],{"data":3554,"marks":3555,"value":355,"nodeType":79},{},[],{"data":3557,"content":3558,"nodeType":84},{},[3559],{"data":3560,"marks":3561,"value":363,"nodeType":79},{},[],{"metadata":3563,"sys":3566,"fields":3571},{"tags":3564,"concepts":3565},[],[],{"space":3567,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":3569,"publishedVersion":59,"revision":22,"locale":27},{"sys":3568},{"type":12,"linkType":13,"id":14},{"sys":3570},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":3572},{"url":379,"details":3573,"fileName":385,"contentType":386},{"size":381,"image":3574},{"width":383,"height":384},{"sys":3576,"fields":3579},{"id":3577,"createdAt":3578},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":3580,"slug":3581,"articleIntro":3580,"category":3582},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[3583],{"metadata":3584,"sys":3587,"fields":3594},{"tags":3585,"concepts":3586},[],[],{"space":3588,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3590,"publishedVersion":334,"revision":59,"contentType":3592,"locale":27},{"sys":3589},{"type":12,"linkType":13,"id":14},{"sys":3591},{"id":20,"type":12,"linkType":21},{"sys":3593},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3595,"metaTitle":344,"metaDescription":345,"mainTitle":3596,"subtitle":364,"heroImage":3611,"ctaButton":387,"ctaLink":388},[343],{"data":3597,"content":3598,"nodeType":71},{},[3599,3605],{"data":3600,"content":3601,"nodeType":356},{},[3602],{"data":3603,"marks":3604,"value":355,"nodeType":79},{},[],{"data":3606,"content":3607,"nodeType":84},{},[3608],{"data":3609,"marks":3610,"value":363,"nodeType":79},{},[],{"metadata":3612,"sys":3615,"fields":3620},{"tags":3613,"concepts":3614},[],[],{"space":3616,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":3618,"publishedVersion":59,"revision":22,"locale":27},{"sys":3617},{"type":12,"linkType":13,"id":14},{"sys":3619},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":3621},{"url":379,"details":3622,"fileName":385,"contentType":386},{"size":381,"image":3623},{"width":383,"height":384},{"sys":3625,"fields":3628},{"id":3626,"createdAt":3627},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":3629,"slug":3630,"articleIntro":3629,"category":3631},"6331 - Versement de transport","compte-6331-versement-de-transport",[3632],{"metadata":3633,"sys":3636,"fields":3643},{"tags":3634,"concepts":3635},[],[],{"space":3637,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3639,"publishedVersion":334,"revision":59,"contentType":3641,"locale":27},{"sys":3638},{"type":12,"linkType":13,"id":14},{"sys":3640},{"id":20,"type":12,"linkType":21},{"sys":3642},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3644,"metaTitle":344,"metaDescription":345,"mainTitle":3645,"subtitle":364,"heroImage":3660,"ctaButton":387,"ctaLink":388},[343],{"data":3646,"content":3647,"nodeType":71},{},[3648,3654],{"data":3649,"content":3650,"nodeType":356},{},[3651],{"data":3652,"marks":3653,"value":355,"nodeType":79},{},[],{"data":3655,"content":3656,"nodeType":84},{},[3657],{"data":3658,"marks":3659,"value":363,"nodeType":79},{},[],{"metadata":3661,"sys":3664,"fields":3669},{"tags":3662,"concepts":3663},[],[],{"space":3665,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":3667,"publishedVersion":59,"revision":22,"locale":27},{"sys":3666},{"type":12,"linkType":13,"id":14},{"sys":3668},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":3670},{"url":379,"details":3671,"fileName":385,"contentType":386},{"size":381,"image":3672},{"width":383,"height":384},{"sys":3674,"fields":3677},{"id":3675,"createdAt":3676},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":3678,"slug":3679,"articleIntro":-1,"category":3680},"Compte 705 - Études","compte-705-etudes",[3681],{"metadata":3682,"sys":3685,"fields":3692},{"tags":3683,"concepts":3684},[],[],{"space":3686,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3688,"publishedVersion":334,"revision":59,"contentType":3690,"locale":27},{"sys":3687},{"type":12,"linkType":13,"id":14},{"sys":3689},{"id":20,"type":12,"linkType":21},{"sys":3691},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3693,"metaTitle":344,"metaDescription":345,"mainTitle":3694,"subtitle":364,"heroImage":3709,"ctaButton":387,"ctaLink":388},[343],{"data":3695,"content":3696,"nodeType":71},{},[3697,3703],{"data":3698,"content":3699,"nodeType":356},{},[3700],{"data":3701,"marks":3702,"value":355,"nodeType":79},{},[],{"data":3704,"content":3705,"nodeType":84},{},[3706],{"data":3707,"marks":3708,"value":363,"nodeType":79},{},[],{"metadata":3710,"sys":3713,"fields":3718},{"tags":3711,"concepts":3712},[],[],{"space":3714,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":3716,"publishedVersion":59,"revision":22,"locale":27},{"sys":3715},{"type":12,"linkType":13,"id":14},{"sys":3717},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":3719},{"url":379,"details":3720,"fileName":385,"contentType":386},{"size":381,"image":3721},{"width":383,"height":384},{"sys":3723,"fields":3726},{"id":3724,"createdAt":3725},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":3727,"slug":3728,"articleIntro":-1,"category":3729},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[3730],{"metadata":3731,"sys":3734,"fields":3741},{"tags":3732,"concepts":3733},[],[],{"space":3735,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3737,"publishedVersion":334,"revision":59,"contentType":3739,"locale":27},{"sys":3736},{"type":12,"linkType":13,"id":14},{"sys":3738},{"id":20,"type":12,"linkType":21},{"sys":3740},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3742,"metaTitle":344,"metaDescription":345,"mainTitle":3743,"subtitle":364,"heroImage":3758,"ctaButton":387,"ctaLink":388},[343],{"data":3744,"content":3745,"nodeType":71},{},[3746,3752],{"data":3747,"content":3748,"nodeType":356},{},[3749],{"data":3750,"marks":3751,"value":355,"nodeType":79},{},[],{"data":3753,"content":3754,"nodeType":84},{},[3755],{"data":3756,"marks":3757,"value":363,"nodeType":79},{},[],{"metadata":3759,"sys":3762,"fields":3767},{"tags":3760,"concepts":3761},[],[],{"space":3763,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":3765,"publishedVersion":59,"revision":22,"locale":27},{"sys":3764},{"type":12,"linkType":13,"id":14},{"sys":3766},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":3768},{"url":379,"details":3769,"fileName":385,"contentType":386},{"size":381,"image":3770},{"width":383,"height":384},{"sys":3772,"fields":3775},{"id":3773,"createdAt":3774},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":3776,"slug":3777,"articleIntro":3776,"category":3778},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[3779],{"metadata":3780,"sys":3783,"fields":3790},{"tags":3781,"concepts":3782},[],[],{"space":3784,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3786,"publishedVersion":334,"revision":59,"contentType":3788,"locale":27},{"sys":3785},{"type":12,"linkType":13,"id":14},{"sys":3787},{"id":20,"type":12,"linkType":21},{"sys":3789},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3791,"metaTitle":344,"metaDescription":345,"mainTitle":3792,"subtitle":364,"heroImage":3807,"ctaButton":387,"ctaLink":388},[343],{"data":3793,"content":3794,"nodeType":71},{},[3795,3801],{"data":3796,"content":3797,"nodeType":356},{},[3798],{"data":3799,"marks":3800,"value":355,"nodeType":79},{},[],{"data":3802,"content":3803,"nodeType":84},{},[3804],{"data":3805,"marks":3806,"value":363,"nodeType":79},{},[],{"metadata":3808,"sys":3811,"fields":3816},{"tags":3809,"concepts":3810},[],[],{"space":3812,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":3814,"publishedVersion":59,"revision":22,"locale":27},{"sys":3813},{"type":12,"linkType":13,"id":14},{"sys":3815},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":3817},{"url":379,"details":3818,"fileName":385,"contentType":386},{"size":381,"image":3819},{"width":383,"height":384},{"sys":3821,"fields":3824},{"id":3822,"createdAt":3823},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":3825,"slug":3826,"articleIntro":3825,"category":3827},"472 - Comptes d'attente","compte-472-comptes-d-attente",[3828],{"metadata":3829,"sys":3832,"fields":3839},{"tags":3830,"concepts":3831},[],[],{"space":3833,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3835,"publishedVersion":334,"revision":59,"contentType":3837,"locale":27},{"sys":3834},{"type":12,"linkType":13,"id":14},{"sys":3836},{"id":20,"type":12,"linkType":21},{"sys":3838},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3840,"metaTitle":344,"metaDescription":345,"mainTitle":3841,"subtitle":364,"heroImage":3856,"ctaButton":387,"ctaLink":388},[343],{"data":3842,"content":3843,"nodeType":71},{},[3844,3850],{"data":3845,"content":3846,"nodeType":356},{},[3847],{"data":3848,"marks":3849,"value":355,"nodeType":79},{},[],{"data":3851,"content":3852,"nodeType":84},{},[3853],{"data":3854,"marks":3855,"value":363,"nodeType":79},{},[],{"metadata":3857,"sys":3860,"fields":3865},{"tags":3858,"concepts":3859},[],[],{"space":3861,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":3863,"publishedVersion":59,"revision":22,"locale":27},{"sys":3862},{"type":12,"linkType":13,"id":14},{"sys":3864},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":3866},{"url":379,"details":3867,"fileName":385,"contentType":386},{"size":381,"image":3868},{"width":383,"height":384},{"sys":3870,"fields":3873},{"id":3871,"createdAt":3872},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":3874,"slug":3875,"articleIntro":3874,"category":3876},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[3877],{"metadata":3878,"sys":3881,"fields":3888},{"tags":3879,"concepts":3880},[],[],{"space":3882,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3884,"publishedVersion":334,"revision":59,"contentType":3886,"locale":27},{"sys":3883},{"type":12,"linkType":13,"id":14},{"sys":3885},{"id":20,"type":12,"linkType":21},{"sys":3887},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3889,"metaTitle":344,"metaDescription":345,"mainTitle":3890,"subtitle":364,"heroImage":3905,"ctaButton":387,"ctaLink":388},[343],{"data":3891,"content":3892,"nodeType":71},{},[3893,3899],{"data":3894,"content":3895,"nodeType":356},{},[3896],{"data":3897,"marks":3898,"value":355,"nodeType":79},{},[],{"data":3900,"content":3901,"nodeType":84},{},[3902],{"data":3903,"marks":3904,"value":363,"nodeType":79},{},[],{"metadata":3906,"sys":3909,"fields":3914},{"tags":3907,"concepts":3908},[],[],{"space":3910,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":3912,"publishedVersion":59,"revision":22,"locale":27},{"sys":3911},{"type":12,"linkType":13,"id":14},{"sys":3913},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":3915},{"url":379,"details":3916,"fileName":385,"contentType":386},{"size":381,"image":3917},{"width":383,"height":384},{"sys":3919,"fields":3922},{"id":3920,"createdAt":3921},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":3923,"slug":3924,"articleIntro":-1,"category":3925},"Compte 66 - Charges financières","compte-66-charges-financieres",[3926],{"metadata":3927,"sys":3930,"fields":3937},{"tags":3928,"concepts":3929},[],[],{"space":3931,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3933,"publishedVersion":334,"revision":59,"contentType":3935,"locale":27},{"sys":3932},{"type":12,"linkType":13,"id":14},{"sys":3934},{"id":20,"type":12,"linkType":21},{"sys":3936},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3938,"metaTitle":344,"metaDescription":345,"mainTitle":3939,"subtitle":364,"heroImage":3954,"ctaButton":387,"ctaLink":388},[343],{"data":3940,"content":3941,"nodeType":71},{},[3942,3948],{"data":3943,"content":3944,"nodeType":356},{},[3945],{"data":3946,"marks":3947,"value":355,"nodeType":79},{},[],{"data":3949,"content":3950,"nodeType":84},{},[3951],{"data":3952,"marks":3953,"value":363,"nodeType":79},{},[],{"metadata":3955,"sys":3958,"fields":3963},{"tags":3956,"concepts":3957},[],[],{"space":3959,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":3961,"publishedVersion":59,"revision":22,"locale":27},{"sys":3960},{"type":12,"linkType":13,"id":14},{"sys":3962},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":3964},{"url":379,"details":3965,"fileName":385,"contentType":386},{"size":381,"image":3966},{"width":383,"height":384},{"sys":3968,"fields":3971},{"id":3969,"createdAt":3970},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":3972,"slug":3973,"articleIntro":3972,"category":3974},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[3975],{"metadata":3976,"sys":3979,"fields":3986},{"tags":3977,"concepts":3978},[],[],{"space":3980,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":3982,"publishedVersion":334,"revision":59,"contentType":3984,"locale":27},{"sys":3981},{"type":12,"linkType":13,"id":14},{"sys":3983},{"id":20,"type":12,"linkType":21},{"sys":3985},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":3987,"metaTitle":344,"metaDescription":345,"mainTitle":3988,"subtitle":364,"heroImage":4003,"ctaButton":387,"ctaLink":388},[343],{"data":3989,"content":3990,"nodeType":71},{},[3991,3997],{"data":3992,"content":3993,"nodeType":356},{},[3994],{"data":3995,"marks":3996,"value":355,"nodeType":79},{},[],{"data":3998,"content":3999,"nodeType":84},{},[4000],{"data":4001,"marks":4002,"value":363,"nodeType":79},{},[],{"metadata":4004,"sys":4007,"fields":4012},{"tags":4005,"concepts":4006},[],[],{"space":4008,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":4010,"publishedVersion":59,"revision":22,"locale":27},{"sys":4009},{"type":12,"linkType":13,"id":14},{"sys":4011},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":4013},{"url":379,"details":4014,"fileName":385,"contentType":386},{"size":381,"image":4015},{"width":383,"height":384},{"sys":4017,"fields":4020},{"id":4018,"createdAt":4019},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":4021,"slug":4022,"articleIntro":4021,"category":4023},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[4024],{"metadata":4025,"sys":4028,"fields":4035},{"tags":4026,"concepts":4027},[],[],{"space":4029,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4031,"publishedVersion":334,"revision":59,"contentType":4033,"locale":27},{"sys":4030},{"type":12,"linkType":13,"id":14},{"sys":4032},{"id":20,"type":12,"linkType":21},{"sys":4034},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4036,"metaTitle":344,"metaDescription":345,"mainTitle":4037,"subtitle":364,"heroImage":4052,"ctaButton":387,"ctaLink":388},[343],{"data":4038,"content":4039,"nodeType":71},{},[4040,4046],{"data":4041,"content":4042,"nodeType":356},{},[4043],{"data":4044,"marks":4045,"value":355,"nodeType":79},{},[],{"data":4047,"content":4048,"nodeType":84},{},[4049],{"data":4050,"marks":4051,"value":363,"nodeType":79},{},[],{"metadata":4053,"sys":4056,"fields":4061},{"tags":4054,"concepts":4055},[],[],{"space":4057,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":4059,"publishedVersion":59,"revision":22,"locale":27},{"sys":4058},{"type":12,"linkType":13,"id":14},{"sys":4060},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":4062},{"url":379,"details":4063,"fileName":385,"contentType":386},{"size":381,"image":4064},{"width":383,"height":384},{"sys":4066,"fields":4069},{"id":4067,"createdAt":4068},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":4070,"slug":4071,"articleIntro":4070,"category":4072},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[4073],{"metadata":4074,"sys":4077,"fields":4084},{"tags":4075,"concepts":4076},[],[],{"space":4078,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4080,"publishedVersion":334,"revision":59,"contentType":4082,"locale":27},{"sys":4079},{"type":12,"linkType":13,"id":14},{"sys":4081},{"id":20,"type":12,"linkType":21},{"sys":4083},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4085,"metaTitle":344,"metaDescription":345,"mainTitle":4086,"subtitle":364,"heroImage":4101,"ctaButton":387,"ctaLink":388},[343],{"data":4087,"content":4088,"nodeType":71},{},[4089,4095],{"data":4090,"content":4091,"nodeType":356},{},[4092],{"data":4093,"marks":4094,"value":355,"nodeType":79},{},[],{"data":4096,"content":4097,"nodeType":84},{},[4098],{"data":4099,"marks":4100,"value":363,"nodeType":79},{},[],{"metadata":4102,"sys":4105,"fields":4110},{"tags":4103,"concepts":4104},[],[],{"space":4106,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":4108,"publishedVersion":59,"revision":22,"locale":27},{"sys":4107},{"type":12,"linkType":13,"id":14},{"sys":4109},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":4111},{"url":379,"details":4112,"fileName":385,"contentType":386},{"size":381,"image":4113},{"width":383,"height":384},{"sys":4115,"fields":4118},{"id":4116,"createdAt":4117},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":4119,"slug":4120,"articleIntro":4119,"category":4121},"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",[4122],{"metadata":4123,"sys":4126,"fields":4133},{"tags":4124,"concepts":4125},[],[],{"space":4127,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4129,"publishedVersion":334,"revision":59,"contentType":4131,"locale":27},{"sys":4128},{"type":12,"linkType":13,"id":14},{"sys":4130},{"id":20,"type":12,"linkType":21},{"sys":4132},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4134,"metaTitle":344,"metaDescription":345,"mainTitle":4135,"subtitle":364,"heroImage":4150,"ctaButton":387,"ctaLink":388},[343],{"data":4136,"content":4137,"nodeType":71},{},[4138,4144],{"data":4139,"content":4140,"nodeType":356},{},[4141],{"data":4142,"marks":4143,"value":355,"nodeType":79},{},[],{"data":4145,"content":4146,"nodeType":84},{},[4147],{"data":4148,"marks":4149,"value":363,"nodeType":79},{},[],{"metadata":4151,"sys":4154,"fields":4159},{"tags":4152,"concepts":4153},[],[],{"space":4155,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":4157,"publishedVersion":59,"revision":22,"locale":27},{"sys":4156},{"type":12,"linkType":13,"id":14},{"sys":4158},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":4160},{"url":379,"details":4161,"fileName":385,"contentType":386},{"size":381,"image":4162},{"width":383,"height":384},{"sys":4164,"fields":4167},{"id":4165,"createdAt":4166},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":4168,"slug":4169,"articleIntro":4168,"category":4170},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[4171],{"metadata":4172,"sys":4175,"fields":4182},{"tags":4173,"concepts":4174},[],[],{"space":4176,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4178,"publishedVersion":334,"revision":59,"contentType":4180,"locale":27},{"sys":4177},{"type":12,"linkType":13,"id":14},{"sys":4179},{"id":20,"type":12,"linkType":21},{"sys":4181},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4183,"metaTitle":344,"metaDescription":345,"mainTitle":4184,"subtitle":364,"heroImage":4199,"ctaButton":387,"ctaLink":388},[343],{"data":4185,"content":4186,"nodeType":71},{},[4187,4193],{"data":4188,"content":4189,"nodeType":356},{},[4190],{"data":4191,"marks":4192,"value":355,"nodeType":79},{},[],{"data":4194,"content":4195,"nodeType":84},{},[4196],{"data":4197,"marks":4198,"value":363,"nodeType":79},{},[],{"metadata":4200,"sys":4203,"fields":4208},{"tags":4201,"concepts":4202},[],[],{"space":4204,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":4206,"publishedVersion":59,"revision":22,"locale":27},{"sys":4205},{"type":12,"linkType":13,"id":14},{"sys":4207},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":4209},{"url":379,"details":4210,"fileName":385,"contentType":386},{"size":381,"image":4211},{"width":383,"height":384},{"sys":4213,"fields":4216},{"id":4214,"createdAt":4215},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":4217,"slug":4218,"articleIntro":4217,"category":4219},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[4220],{"metadata":4221,"sys":4224,"fields":4231},{"tags":4222,"concepts":4223},[],[],{"space":4225,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4227,"publishedVersion":334,"revision":59,"contentType":4229,"locale":27},{"sys":4226},{"type":12,"linkType":13,"id":14},{"sys":4228},{"id":20,"type":12,"linkType":21},{"sys":4230},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4232,"metaTitle":344,"metaDescription":345,"mainTitle":4233,"subtitle":364,"heroImage":4248,"ctaButton":387,"ctaLink":388},[343],{"data":4234,"content":4235,"nodeType":71},{},[4236,4242],{"data":4237,"content":4238,"nodeType":356},{},[4239],{"data":4240,"marks":4241,"value":355,"nodeType":79},{},[],{"data":4243,"content":4244,"nodeType":84},{},[4245],{"data":4246,"marks":4247,"value":363,"nodeType":79},{},[],{"metadata":4249,"sys":4252,"fields":4257},{"tags":4250,"concepts":4251},[],[],{"space":4253,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":4255,"publishedVersion":59,"revision":22,"locale":27},{"sys":4254},{"type":12,"linkType":13,"id":14},{"sys":4256},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":4258},{"url":379,"details":4259,"fileName":385,"contentType":386},{"size":381,"image":4260},{"width":383,"height":384},{"sys":4262,"fields":4265},{"id":4263,"createdAt":4264},"IZVxgFtKjx89x5I04Z8oh","2025-05-27T14:00:39.444Z",{"title":4266,"slug":4267,"articleIntro":4266,"category":4268},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[4269],{"metadata":4270,"sys":4273,"fields":4280},{"tags":4271,"concepts":4272},[],[],{"space":4274,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4276,"publishedVersion":334,"revision":59,"contentType":4278,"locale":27},{"sys":4275},{"type":12,"linkType":13,"id":14},{"sys":4277},{"id":20,"type":12,"linkType":21},{"sys":4279},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4281,"metaTitle":344,"metaDescription":345,"mainTitle":4282,"subtitle":364,"heroImage":4297,"ctaButton":387,"ctaLink":388},[343],{"data":4283,"content":4284,"nodeType":71},{},[4285,4291],{"data":4286,"content":4287,"nodeType":356},{},[4288],{"data":4289,"marks":4290,"value":355,"nodeType":79},{},[],{"data":4292,"content":4293,"nodeType":84},{},[4294],{"data":4295,"marks":4296,"value":363,"nodeType":79},{},[],{"metadata":4298,"sys":4301,"fields":4306},{"tags":4299,"concepts":4300},[],[],{"space":4302,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":4304,"publishedVersion":59,"revision":22,"locale":27},{"sys":4303},{"type":12,"linkType":13,"id":14},{"sys":4305},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":4307},{"url":379,"details":4308,"fileName":385,"contentType":386},{"size":381,"image":4309},{"width":383,"height":384},{"sys":4311,"fields":4314},{"id":4312,"createdAt":4313},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":4315,"slug":4316,"articleIntro":-1,"category":4317},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[4318],{"metadata":4319,"sys":4322,"fields":4329},{"tags":4320,"concepts":4321},[],[],{"space":4323,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4325,"publishedVersion":334,"revision":59,"contentType":4327,"locale":27},{"sys":4324},{"type":12,"linkType":13,"id":14},{"sys":4326},{"id":20,"type":12,"linkType":21},{"sys":4328},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4330,"metaTitle":344,"metaDescription":345,"mainTitle":4331,"subtitle":364,"heroImage":4346,"ctaButton":387,"ctaLink":388},[343],{"data":4332,"content":4333,"nodeType":71},{},[4334,4340],{"data":4335,"content":4336,"nodeType":356},{},[4337],{"data":4338,"marks":4339,"value":355,"nodeType":79},{},[],{"data":4341,"content":4342,"nodeType":84},{},[4343],{"data":4344,"marks":4345,"value":363,"nodeType":79},{},[],{"metadata":4347,"sys":4350,"fields":4355},{"tags":4348,"concepts":4349},[],[],{"space":4351,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":4353,"publishedVersion":59,"revision":22,"locale":27},{"sys":4352},{"type":12,"linkType":13,"id":14},{"sys":4354},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":4356},{"url":379,"details":4357,"fileName":385,"contentType":386},{"size":381,"image":4358},{"width":383,"height":384},{"sys":4360,"fields":4363},{"id":4361,"createdAt":4362},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":4364,"slug":4365,"articleIntro":-1,"category":4366},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[4367],{"metadata":4368,"sys":4371,"fields":4378},{"tags":4369,"concepts":4370},[],[],{"space":4372,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4374,"publishedVersion":334,"revision":59,"contentType":4376,"locale":27},{"sys":4373},{"type":12,"linkType":13,"id":14},{"sys":4375},{"id":20,"type":12,"linkType":21},{"sys":4377},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4379,"metaTitle":344,"metaDescription":345,"mainTitle":4380,"subtitle":364,"heroImage":4395,"ctaButton":387,"ctaLink":388},[343],{"data":4381,"content":4382,"nodeType":71},{},[4383,4389],{"data":4384,"content":4385,"nodeType":356},{},[4386],{"data":4387,"marks":4388,"value":355,"nodeType":79},{},[],{"data":4390,"content":4391,"nodeType":84},{},[4392],{"data":4393,"marks":4394,"value":363,"nodeType":79},{},[],{"metadata":4396,"sys":4399,"fields":4404},{"tags":4397,"concepts":4398},[],[],{"space":4400,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":4402,"publishedVersion":59,"revision":22,"locale":27},{"sys":4401},{"type":12,"linkType":13,"id":14},{"sys":4403},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":4405},{"url":379,"details":4406,"fileName":385,"contentType":386},{"size":381,"image":4407},{"width":383,"height":384},{"sys":4409,"fields":4412},{"id":4410,"createdAt":4411},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":4413,"slug":4414,"articleIntro":-1,"category":4415},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[4416],{"metadata":4417,"sys":4420,"fields":4427},{"tags":4418,"concepts":4419},[],[],{"space":4421,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4423,"publishedVersion":334,"revision":59,"contentType":4425,"locale":27},{"sys":4422},{"type":12,"linkType":13,"id":14},{"sys":4424},{"id":20,"type":12,"linkType":21},{"sys":4426},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4428,"metaTitle":344,"metaDescription":345,"mainTitle":4429,"subtitle":364,"heroImage":4444,"ctaButton":387,"ctaLink":388},[343],{"data":4430,"content":4431,"nodeType":71},{},[4432,4438],{"data":4433,"content":4434,"nodeType":356},{},[4435],{"data":4436,"marks":4437,"value":355,"nodeType":79},{},[],{"data":4439,"content":4440,"nodeType":84},{},[4441],{"data":4442,"marks":4443,"value":363,"nodeType":79},{},[],{"metadata":4445,"sys":4448,"fields":4453},{"tags":4446,"concepts":4447},[],[],{"space":4449,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":4451,"publishedVersion":59,"revision":22,"locale":27},{"sys":4450},{"type":12,"linkType":13,"id":14},{"sys":4452},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":4454},{"url":379,"details":4455,"fileName":385,"contentType":386},{"size":381,"image":4456},{"width":383,"height":384},{"sys":4458,"fields":4461},{"id":4459,"createdAt":4460},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":4462,"slug":4463,"articleIntro":4462,"category":4464},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[4465],{"metadata":4466,"sys":4469,"fields":4476},{"tags":4467,"concepts":4468},[],[],{"space":4470,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4472,"publishedVersion":334,"revision":59,"contentType":4474,"locale":27},{"sys":4471},{"type":12,"linkType":13,"id":14},{"sys":4473},{"id":20,"type":12,"linkType":21},{"sys":4475},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4477,"metaTitle":344,"metaDescription":345,"mainTitle":4478,"subtitle":364,"heroImage":4493,"ctaButton":387,"ctaLink":388},[343],{"data":4479,"content":4480,"nodeType":71},{},[4481,4487],{"data":4482,"content":4483,"nodeType":356},{},[4484],{"data":4485,"marks":4486,"value":355,"nodeType":79},{},[],{"data":4488,"content":4489,"nodeType":84},{},[4490],{"data":4491,"marks":4492,"value":363,"nodeType":79},{},[],{"metadata":4494,"sys":4497,"fields":4502},{"tags":4495,"concepts":4496},[],[],{"space":4498,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":4500,"publishedVersion":59,"revision":22,"locale":27},{"sys":4499},{"type":12,"linkType":13,"id":14},{"sys":4501},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":4503},{"url":379,"details":4504,"fileName":385,"contentType":386},{"size":381,"image":4505},{"width":383,"height":384},{"sys":4507,"fields":4510},{"id":4508,"createdAt":4509},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":4511,"slug":4512,"articleIntro":-1,"category":4513},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[4514],{"metadata":4515,"sys":4518,"fields":4525},{"tags":4516,"concepts":4517},[],[],{"space":4519,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4521,"publishedVersion":334,"revision":59,"contentType":4523,"locale":27},{"sys":4520},{"type":12,"linkType":13,"id":14},{"sys":4522},{"id":20,"type":12,"linkType":21},{"sys":4524},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4526,"metaTitle":344,"metaDescription":345,"mainTitle":4527,"subtitle":364,"heroImage":4542,"ctaButton":387,"ctaLink":388},[343],{"data":4528,"content":4529,"nodeType":71},{},[4530,4536],{"data":4531,"content":4532,"nodeType":356},{},[4533],{"data":4534,"marks":4535,"value":355,"nodeType":79},{},[],{"data":4537,"content":4538,"nodeType":84},{},[4539],{"data":4540,"marks":4541,"value":363,"nodeType":79},{},[],{"metadata":4543,"sys":4546,"fields":4551},{"tags":4544,"concepts":4545},[],[],{"space":4547,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":4549,"publishedVersion":59,"revision":22,"locale":27},{"sys":4548},{"type":12,"linkType":13,"id":14},{"sys":4550},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":4552},{"url":379,"details":4553,"fileName":385,"contentType":386},{"size":381,"image":4554},{"width":383,"height":384},{"sys":4556,"fields":4559},{"id":4557,"createdAt":4558},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":4560,"slug":4561,"articleIntro":4560,"category":4562},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[4563],{"metadata":4564,"sys":4567,"fields":4574},{"tags":4565,"concepts":4566},[],[],{"space":4568,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4570,"publishedVersion":334,"revision":59,"contentType":4572,"locale":27},{"sys":4569},{"type":12,"linkType":13,"id":14},{"sys":4571},{"id":20,"type":12,"linkType":21},{"sys":4573},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4575,"metaTitle":344,"metaDescription":345,"mainTitle":4576,"subtitle":364,"heroImage":4591,"ctaButton":387,"ctaLink":388},[343],{"data":4577,"content":4578,"nodeType":71},{},[4579,4585],{"data":4580,"content":4581,"nodeType":356},{},[4582],{"data":4583,"marks":4584,"value":355,"nodeType":79},{},[],{"data":4586,"content":4587,"nodeType":84},{},[4588],{"data":4589,"marks":4590,"value":363,"nodeType":79},{},[],{"metadata":4592,"sys":4595,"fields":4600},{"tags":4593,"concepts":4594},[],[],{"space":4596,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":4598,"publishedVersion":59,"revision":22,"locale":27},{"sys":4597},{"type":12,"linkType":13,"id":14},{"sys":4599},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":4601},{"url":379,"details":4602,"fileName":385,"contentType":386},{"size":381,"image":4603},{"width":383,"height":384},{"sys":4605,"fields":4608},{"id":4606,"createdAt":4607},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":4609,"slug":4610,"articleIntro":4609,"category":4611},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[4612],{"metadata":4613,"sys":4616,"fields":4623},{"tags":4614,"concepts":4615},[],[],{"space":4617,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4619,"publishedVersion":334,"revision":59,"contentType":4621,"locale":27},{"sys":4618},{"type":12,"linkType":13,"id":14},{"sys":4620},{"id":20,"type":12,"linkType":21},{"sys":4622},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4624,"metaTitle":344,"metaDescription":345,"mainTitle":4625,"subtitle":364,"heroImage":4640,"ctaButton":387,"ctaLink":388},[343],{"data":4626,"content":4627,"nodeType":71},{},[4628,4634],{"data":4629,"content":4630,"nodeType":356},{},[4631],{"data":4632,"marks":4633,"value":355,"nodeType":79},{},[],{"data":4635,"content":4636,"nodeType":84},{},[4637],{"data":4638,"marks":4639,"value":363,"nodeType":79},{},[],{"metadata":4641,"sys":4644,"fields":4649},{"tags":4642,"concepts":4643},[],[],{"space":4645,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":4647,"publishedVersion":59,"revision":22,"locale":27},{"sys":4646},{"type":12,"linkType":13,"id":14},{"sys":4648},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":4650},{"url":379,"details":4651,"fileName":385,"contentType":386},{"size":381,"image":4652},{"width":383,"height":384},{"sys":4654,"fields":4657},{"id":4655,"createdAt":4656},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":4658,"slug":4659,"articleIntro":4658,"category":4660},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[4661],{"metadata":4662,"sys":4665,"fields":4672},{"tags":4663,"concepts":4664},[],[],{"space":4666,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4668,"publishedVersion":334,"revision":59,"contentType":4670,"locale":27},{"sys":4667},{"type":12,"linkType":13,"id":14},{"sys":4669},{"id":20,"type":12,"linkType":21},{"sys":4671},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4673,"metaTitle":344,"metaDescription":345,"mainTitle":4674,"subtitle":364,"heroImage":4689,"ctaButton":387,"ctaLink":388},[343],{"data":4675,"content":4676,"nodeType":71},{},[4677,4683],{"data":4678,"content":4679,"nodeType":356},{},[4680],{"data":4681,"marks":4682,"value":355,"nodeType":79},{},[],{"data":4684,"content":4685,"nodeType":84},{},[4686],{"data":4687,"marks":4688,"value":363,"nodeType":79},{},[],{"metadata":4690,"sys":4693,"fields":4698},{"tags":4691,"concepts":4692},[],[],{"space":4694,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":4696,"publishedVersion":59,"revision":22,"locale":27},{"sys":4695},{"type":12,"linkType":13,"id":14},{"sys":4697},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":4699},{"url":379,"details":4700,"fileName":385,"contentType":386},{"size":381,"image":4701},{"width":383,"height":384},{"sys":4703,"fields":4706},{"id":4704,"createdAt":4705},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":4707,"slug":4708,"articleIntro":-1,"category":4709},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[4710],{"metadata":4711,"sys":4714,"fields":4721},{"tags":4712,"concepts":4713},[],[],{"space":4715,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4717,"publishedVersion":334,"revision":59,"contentType":4719,"locale":27},{"sys":4716},{"type":12,"linkType":13,"id":14},{"sys":4718},{"id":20,"type":12,"linkType":21},{"sys":4720},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4722,"metaTitle":344,"metaDescription":345,"mainTitle":4723,"subtitle":364,"heroImage":4738,"ctaButton":387,"ctaLink":388},[343],{"data":4724,"content":4725,"nodeType":71},{},[4726,4732],{"data":4727,"content":4728,"nodeType":356},{},[4729],{"data":4730,"marks":4731,"value":355,"nodeType":79},{},[],{"data":4733,"content":4734,"nodeType":84},{},[4735],{"data":4736,"marks":4737,"value":363,"nodeType":79},{},[],{"metadata":4739,"sys":4742,"fields":4747},{"tags":4740,"concepts":4741},[],[],{"space":4743,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":4745,"publishedVersion":59,"revision":22,"locale":27},{"sys":4744},{"type":12,"linkType":13,"id":14},{"sys":4746},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":4748},{"url":379,"details":4749,"fileName":385,"contentType":386},{"size":381,"image":4750},{"width":383,"height":384},{"sys":4752,"fields":4755},{"id":4753,"createdAt":4754},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":4756,"slug":4757,"articleIntro":4758,"category":4759},"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.",[4760],{"metadata":4761,"sys":4764,"fields":4771},{"tags":4762,"concepts":4763},[],[],{"space":4765,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4767,"publishedVersion":334,"revision":59,"contentType":4769,"locale":27},{"sys":4766},{"type":12,"linkType":13,"id":14},{"sys":4768},{"id":20,"type":12,"linkType":21},{"sys":4770},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4772,"metaTitle":344,"metaDescription":345,"mainTitle":4773,"subtitle":364,"heroImage":4788,"ctaButton":387,"ctaLink":388},[343],{"data":4774,"content":4775,"nodeType":71},{},[4776,4782],{"data":4777,"content":4778,"nodeType":356},{},[4779],{"data":4780,"marks":4781,"value":355,"nodeType":79},{},[],{"data":4783,"content":4784,"nodeType":84},{},[4785],{"data":4786,"marks":4787,"value":363,"nodeType":79},{},[],{"metadata":4789,"sys":4792,"fields":4797},{"tags":4790,"concepts":4791},[],[],{"space":4793,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":4795,"publishedVersion":59,"revision":22,"locale":27},{"sys":4794},{"type":12,"linkType":13,"id":14},{"sys":4796},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":4798},{"url":379,"details":4799,"fileName":385,"contentType":386},{"size":381,"image":4800},{"width":383,"height":384},{"sys":4802,"fields":4805},{"id":4803,"createdAt":4804},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":4806,"slug":4807,"articleIntro":4808,"category":4809},"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.",[4810],{"metadata":4811,"sys":4814,"fields":4821},{"tags":4812,"concepts":4813},[],[],{"space":4815,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4817,"publishedVersion":334,"revision":59,"contentType":4819,"locale":27},{"sys":4816},{"type":12,"linkType":13,"id":14},{"sys":4818},{"id":20,"type":12,"linkType":21},{"sys":4820},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4822,"metaTitle":344,"metaDescription":345,"mainTitle":4823,"subtitle":364,"heroImage":4838,"ctaButton":387,"ctaLink":388},[343],{"data":4824,"content":4825,"nodeType":71},{},[4826,4832],{"data":4827,"content":4828,"nodeType":356},{},[4829],{"data":4830,"marks":4831,"value":355,"nodeType":79},{},[],{"data":4833,"content":4834,"nodeType":84},{},[4835],{"data":4836,"marks":4837,"value":363,"nodeType":79},{},[],{"metadata":4839,"sys":4842,"fields":4847},{"tags":4840,"concepts":4841},[],[],{"space":4843,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":4845,"publishedVersion":59,"revision":22,"locale":27},{"sys":4844},{"type":12,"linkType":13,"id":14},{"sys":4846},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":4848},{"url":379,"details":4849,"fileName":385,"contentType":386},{"size":381,"image":4850},{"width":383,"height":384},{"sys":4852,"fields":4855},{"id":4853,"createdAt":4854},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":4856,"slug":4857,"articleIntro":4856,"category":4858},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[4859],{"metadata":4860,"sys":4863,"fields":4870},{"tags":4861,"concepts":4862},[],[],{"space":4864,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4866,"publishedVersion":334,"revision":59,"contentType":4868,"locale":27},{"sys":4865},{"type":12,"linkType":13,"id":14},{"sys":4867},{"id":20,"type":12,"linkType":21},{"sys":4869},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4871,"metaTitle":344,"metaDescription":345,"mainTitle":4872,"subtitle":364,"heroImage":4887,"ctaButton":387,"ctaLink":388},[343],{"data":4873,"content":4874,"nodeType":71},{},[4875,4881],{"data":4876,"content":4877,"nodeType":356},{},[4878],{"data":4879,"marks":4880,"value":355,"nodeType":79},{},[],{"data":4882,"content":4883,"nodeType":84},{},[4884],{"data":4885,"marks":4886,"value":363,"nodeType":79},{},[],{"metadata":4888,"sys":4891,"fields":4896},{"tags":4889,"concepts":4890},[],[],{"space":4892,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":4894,"publishedVersion":59,"revision":22,"locale":27},{"sys":4893},{"type":12,"linkType":13,"id":14},{"sys":4895},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":4897},{"url":379,"details":4898,"fileName":385,"contentType":386},{"size":381,"image":4899},{"width":383,"height":384},{"sys":4901,"fields":4904},{"id":4902,"createdAt":4903},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":4905,"slug":4906,"articleIntro":-1,"category":4907},"Compte 6226 - Honoraires","compte-6226-honoraires",[4908],{"metadata":4909,"sys":4912,"fields":4919},{"tags":4910,"concepts":4911},[],[],{"space":4913,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4915,"publishedVersion":334,"revision":59,"contentType":4917,"locale":27},{"sys":4914},{"type":12,"linkType":13,"id":14},{"sys":4916},{"id":20,"type":12,"linkType":21},{"sys":4918},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4920,"metaTitle":344,"metaDescription":345,"mainTitle":4921,"subtitle":364,"heroImage":4936,"ctaButton":387,"ctaLink":388},[343],{"data":4922,"content":4923,"nodeType":71},{},[4924,4930],{"data":4925,"content":4926,"nodeType":356},{},[4927],{"data":4928,"marks":4929,"value":355,"nodeType":79},{},[],{"data":4931,"content":4932,"nodeType":84},{},[4933],{"data":4934,"marks":4935,"value":363,"nodeType":79},{},[],{"metadata":4937,"sys":4940,"fields":4945},{"tags":4938,"concepts":4939},[],[],{"space":4941,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":4943,"publishedVersion":59,"revision":22,"locale":27},{"sys":4942},{"type":12,"linkType":13,"id":14},{"sys":4944},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":4946},{"url":379,"details":4947,"fileName":385,"contentType":386},{"size":381,"image":4948},{"width":383,"height":384},{"sys":4950,"fields":4953},{"id":4951,"createdAt":4952},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":4954,"slug":4955,"articleIntro":-1,"category":4956},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[4957],{"metadata":4958,"sys":4961,"fields":4968},{"tags":4959,"concepts":4960},[],[],{"space":4962,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":4964,"publishedVersion":334,"revision":59,"contentType":4966,"locale":27},{"sys":4963},{"type":12,"linkType":13,"id":14},{"sys":4965},{"id":20,"type":12,"linkType":21},{"sys":4967},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":4969,"metaTitle":344,"metaDescription":345,"mainTitle":4970,"subtitle":364,"heroImage":4985,"ctaButton":387,"ctaLink":388},[343],{"data":4971,"content":4972,"nodeType":71},{},[4973,4979],{"data":4974,"content":4975,"nodeType":356},{},[4976],{"data":4977,"marks":4978,"value":355,"nodeType":79},{},[],{"data":4980,"content":4981,"nodeType":84},{},[4982],{"data":4983,"marks":4984,"value":363,"nodeType":79},{},[],{"metadata":4986,"sys":4989,"fields":4994},{"tags":4987,"concepts":4988},[],[],{"space":4990,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":4992,"publishedVersion":59,"revision":22,"locale":27},{"sys":4991},{"type":12,"linkType":13,"id":14},{"sys":4993},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":4995},{"url":379,"details":4996,"fileName":385,"contentType":386},{"size":381,"image":4997},{"width":383,"height":384},{"sys":4999,"fields":5002},{"id":5000,"createdAt":5001},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":5003,"slug":5004,"articleIntro":5003,"category":5005},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[5006],{"metadata":5007,"sys":5010,"fields":5017},{"tags":5008,"concepts":5009},[],[],{"space":5011,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5013,"publishedVersion":334,"revision":59,"contentType":5015,"locale":27},{"sys":5012},{"type":12,"linkType":13,"id":14},{"sys":5014},{"id":20,"type":12,"linkType":21},{"sys":5016},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5018,"metaTitle":344,"metaDescription":345,"mainTitle":5019,"subtitle":364,"heroImage":5034,"ctaButton":387,"ctaLink":388},[343],{"data":5020,"content":5021,"nodeType":71},{},[5022,5028],{"data":5023,"content":5024,"nodeType":356},{},[5025],{"data":5026,"marks":5027,"value":355,"nodeType":79},{},[],{"data":5029,"content":5030,"nodeType":84},{},[5031],{"data":5032,"marks":5033,"value":363,"nodeType":79},{},[],{"metadata":5035,"sys":5038,"fields":5043},{"tags":5036,"concepts":5037},[],[],{"space":5039,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":5041,"publishedVersion":59,"revision":22,"locale":27},{"sys":5040},{"type":12,"linkType":13,"id":14},{"sys":5042},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":5044},{"url":379,"details":5045,"fileName":385,"contentType":386},{"size":381,"image":5046},{"width":383,"height":384},{"sys":5048,"fields":5051},{"id":5049,"createdAt":5050},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":5052,"slug":5053,"articleIntro":5052,"category":5054},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[5055],{"metadata":5056,"sys":5059,"fields":5066},{"tags":5057,"concepts":5058},[],[],{"space":5060,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5062,"publishedVersion":334,"revision":59,"contentType":5064,"locale":27},{"sys":5061},{"type":12,"linkType":13,"id":14},{"sys":5063},{"id":20,"type":12,"linkType":21},{"sys":5065},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5067,"metaTitle":344,"metaDescription":345,"mainTitle":5068,"subtitle":364,"heroImage":5083,"ctaButton":387,"ctaLink":388},[343],{"data":5069,"content":5070,"nodeType":71},{},[5071,5077],{"data":5072,"content":5073,"nodeType":356},{},[5074],{"data":5075,"marks":5076,"value":355,"nodeType":79},{},[],{"data":5078,"content":5079,"nodeType":84},{},[5080],{"data":5081,"marks":5082,"value":363,"nodeType":79},{},[],{"metadata":5084,"sys":5087,"fields":5092},{"tags":5085,"concepts":5086},[],[],{"space":5088,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":5090,"publishedVersion":59,"revision":22,"locale":27},{"sys":5089},{"type":12,"linkType":13,"id":14},{"sys":5091},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":5093},{"url":379,"details":5094,"fileName":385,"contentType":386},{"size":381,"image":5095},{"width":383,"height":384},{"sys":5097,"fields":5100},{"id":5098,"createdAt":5099},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":5101,"slug":5102,"articleIntro":-1,"category":5103},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[5104],{"metadata":5105,"sys":5108,"fields":5115},{"tags":5106,"concepts":5107},[],[],{"space":5109,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5111,"publishedVersion":334,"revision":59,"contentType":5113,"locale":27},{"sys":5110},{"type":12,"linkType":13,"id":14},{"sys":5112},{"id":20,"type":12,"linkType":21},{"sys":5114},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5116,"metaTitle":344,"metaDescription":345,"mainTitle":5117,"subtitle":364,"heroImage":5132,"ctaButton":387,"ctaLink":388},[343],{"data":5118,"content":5119,"nodeType":71},{},[5120,5126],{"data":5121,"content":5122,"nodeType":356},{},[5123],{"data":5124,"marks":5125,"value":355,"nodeType":79},{},[],{"data":5127,"content":5128,"nodeType":84},{},[5129],{"data":5130,"marks":5131,"value":363,"nodeType":79},{},[],{"metadata":5133,"sys":5136,"fields":5141},{"tags":5134,"concepts":5135},[],[],{"space":5137,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":5139,"publishedVersion":59,"revision":22,"locale":27},{"sys":5138},{"type":12,"linkType":13,"id":14},{"sys":5140},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":5142},{"url":379,"details":5143,"fileName":385,"contentType":386},{"size":381,"image":5144},{"width":383,"height":384},{"sys":5146,"fields":5149},{"id":5147,"createdAt":5148},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":5150,"slug":5151,"articleIntro":5150,"category":5152},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[5153],{"metadata":5154,"sys":5157,"fields":5164},{"tags":5155,"concepts":5156},[],[],{"space":5158,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5160,"publishedVersion":334,"revision":59,"contentType":5162,"locale":27},{"sys":5159},{"type":12,"linkType":13,"id":14},{"sys":5161},{"id":20,"type":12,"linkType":21},{"sys":5163},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5165,"metaTitle":344,"metaDescription":345,"mainTitle":5166,"subtitle":364,"heroImage":5181,"ctaButton":387,"ctaLink":388},[343],{"data":5167,"content":5168,"nodeType":71},{},[5169,5175],{"data":5170,"content":5171,"nodeType":356},{},[5172],{"data":5173,"marks":5174,"value":355,"nodeType":79},{},[],{"data":5176,"content":5177,"nodeType":84},{},[5178],{"data":5179,"marks":5180,"value":363,"nodeType":79},{},[],{"metadata":5182,"sys":5185,"fields":5190},{"tags":5183,"concepts":5184},[],[],{"space":5186,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":5188,"publishedVersion":59,"revision":22,"locale":27},{"sys":5187},{"type":12,"linkType":13,"id":14},{"sys":5189},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":5191},{"url":379,"details":5192,"fileName":385,"contentType":386},{"size":381,"image":5193},{"width":383,"height":384},{"sys":5195,"fields":5198},{"id":5196,"createdAt":5197},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":5199,"slug":5200,"articleIntro":5199,"category":5201},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[5202],{"metadata":5203,"sys":5206,"fields":5213},{"tags":5204,"concepts":5205},[],[],{"space":5207,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5209,"publishedVersion":334,"revision":59,"contentType":5211,"locale":27},{"sys":5208},{"type":12,"linkType":13,"id":14},{"sys":5210},{"id":20,"type":12,"linkType":21},{"sys":5212},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5214,"metaTitle":344,"metaDescription":345,"mainTitle":5215,"subtitle":364,"heroImage":5230,"ctaButton":387,"ctaLink":388},[343],{"data":5216,"content":5217,"nodeType":71},{},[5218,5224],{"data":5219,"content":5220,"nodeType":356},{},[5221],{"data":5222,"marks":5223,"value":355,"nodeType":79},{},[],{"data":5225,"content":5226,"nodeType":84},{},[5227],{"data":5228,"marks":5229,"value":363,"nodeType":79},{},[],{"metadata":5231,"sys":5234,"fields":5239},{"tags":5232,"concepts":5233},[],[],{"space":5235,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":5237,"publishedVersion":59,"revision":22,"locale":27},{"sys":5236},{"type":12,"linkType":13,"id":14},{"sys":5238},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":5240},{"url":379,"details":5241,"fileName":385,"contentType":386},{"size":381,"image":5242},{"width":383,"height":384},{"sys":5244,"fields":5247},{"id":5245,"createdAt":5246},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":5248,"slug":5249,"articleIntro":5250,"category":5251},"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.",[5252],{"metadata":5253,"sys":5256,"fields":5263},{"tags":5254,"concepts":5255},[],[],{"space":5257,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5259,"publishedVersion":334,"revision":59,"contentType":5261,"locale":27},{"sys":5258},{"type":12,"linkType":13,"id":14},{"sys":5260},{"id":20,"type":12,"linkType":21},{"sys":5262},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5264,"metaTitle":344,"metaDescription":345,"mainTitle":5265,"subtitle":364,"heroImage":5280,"ctaButton":387,"ctaLink":388},[343],{"data":5266,"content":5267,"nodeType":71},{},[5268,5274],{"data":5269,"content":5270,"nodeType":356},{},[5271],{"data":5272,"marks":5273,"value":355,"nodeType":79},{},[],{"data":5275,"content":5276,"nodeType":84},{},[5277],{"data":5278,"marks":5279,"value":363,"nodeType":79},{},[],{"metadata":5281,"sys":5284,"fields":5289},{"tags":5282,"concepts":5283},[],[],{"space":5285,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":5287,"publishedVersion":59,"revision":22,"locale":27},{"sys":5286},{"type":12,"linkType":13,"id":14},{"sys":5288},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":5290},{"url":379,"details":5291,"fileName":385,"contentType":386},{"size":381,"image":5292},{"width":383,"height":384},{"sys":5294,"fields":5297},{"id":5295,"createdAt":5296},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":5298,"slug":5299,"articleIntro":5298,"category":5300},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[5301],{"metadata":5302,"sys":5305,"fields":5312},{"tags":5303,"concepts":5304},[],[],{"space":5306,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5308,"publishedVersion":334,"revision":59,"contentType":5310,"locale":27},{"sys":5307},{"type":12,"linkType":13,"id":14},{"sys":5309},{"id":20,"type":12,"linkType":21},{"sys":5311},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5313,"metaTitle":344,"metaDescription":345,"mainTitle":5314,"subtitle":364,"heroImage":5329,"ctaButton":387,"ctaLink":388},[343],{"data":5315,"content":5316,"nodeType":71},{},[5317,5323],{"data":5318,"content":5319,"nodeType":356},{},[5320],{"data":5321,"marks":5322,"value":355,"nodeType":79},{},[],{"data":5324,"content":5325,"nodeType":84},{},[5326],{"data":5327,"marks":5328,"value":363,"nodeType":79},{},[],{"metadata":5330,"sys":5333,"fields":5338},{"tags":5331,"concepts":5332},[],[],{"space":5334,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":5336,"publishedVersion":59,"revision":22,"locale":27},{"sys":5335},{"type":12,"linkType":13,"id":14},{"sys":5337},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":5339},{"url":379,"details":5340,"fileName":385,"contentType":386},{"size":381,"image":5341},{"width":383,"height":384},{"sys":5343,"fields":5346},{"id":5344,"createdAt":5345},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":5347,"slug":5348,"articleIntro":5347,"category":5349},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[5350],{"metadata":5351,"sys":5354,"fields":5361},{"tags":5352,"concepts":5353},[],[],{"space":5355,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5357,"publishedVersion":334,"revision":59,"contentType":5359,"locale":27},{"sys":5356},{"type":12,"linkType":13,"id":14},{"sys":5358},{"id":20,"type":12,"linkType":21},{"sys":5360},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5362,"metaTitle":344,"metaDescription":345,"mainTitle":5363,"subtitle":364,"heroImage":5378,"ctaButton":387,"ctaLink":388},[343],{"data":5364,"content":5365,"nodeType":71},{},[5366,5372],{"data":5367,"content":5368,"nodeType":356},{},[5369],{"data":5370,"marks":5371,"value":355,"nodeType":79},{},[],{"data":5373,"content":5374,"nodeType":84},{},[5375],{"data":5376,"marks":5377,"value":363,"nodeType":79},{},[],{"metadata":5379,"sys":5382,"fields":5387},{"tags":5380,"concepts":5381},[],[],{"space":5383,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":5385,"publishedVersion":59,"revision":22,"locale":27},{"sys":5384},{"type":12,"linkType":13,"id":14},{"sys":5386},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":5388},{"url":379,"details":5389,"fileName":385,"contentType":386},{"size":381,"image":5390},{"width":383,"height":384},{"sys":5392,"fields":5395},{"id":5393,"createdAt":5394},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":5396,"slug":5397,"articleIntro":5396,"category":5398},"475 - Comptes d'attente","compte-475-comptes-d-attente",[5399],{"metadata":5400,"sys":5403,"fields":5410},{"tags":5401,"concepts":5402},[],[],{"space":5404,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5406,"publishedVersion":334,"revision":59,"contentType":5408,"locale":27},{"sys":5405},{"type":12,"linkType":13,"id":14},{"sys":5407},{"id":20,"type":12,"linkType":21},{"sys":5409},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5411,"metaTitle":344,"metaDescription":345,"mainTitle":5412,"subtitle":364,"heroImage":5427,"ctaButton":387,"ctaLink":388},[343],{"data":5413,"content":5414,"nodeType":71},{},[5415,5421],{"data":5416,"content":5417,"nodeType":356},{},[5418],{"data":5419,"marks":5420,"value":355,"nodeType":79},{},[],{"data":5422,"content":5423,"nodeType":84},{},[5424],{"data":5425,"marks":5426,"value":363,"nodeType":79},{},[],{"metadata":5428,"sys":5431,"fields":5436},{"tags":5429,"concepts":5430},[],[],{"space":5432,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":5434,"publishedVersion":59,"revision":22,"locale":27},{"sys":5433},{"type":12,"linkType":13,"id":14},{"sys":5435},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":5437},{"url":379,"details":5438,"fileName":385,"contentType":386},{"size":381,"image":5439},{"width":383,"height":384},{"sys":5441,"fields":5444},{"id":5442,"createdAt":5443},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":5445,"slug":5446,"articleIntro":5445,"category":5447},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[5448],{"metadata":5449,"sys":5452,"fields":5459},{"tags":5450,"concepts":5451},[],[],{"space":5453,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5455,"publishedVersion":334,"revision":59,"contentType":5457,"locale":27},{"sys":5454},{"type":12,"linkType":13,"id":14},{"sys":5456},{"id":20,"type":12,"linkType":21},{"sys":5458},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5460,"metaTitle":344,"metaDescription":345,"mainTitle":5461,"subtitle":364,"heroImage":5476,"ctaButton":387,"ctaLink":388},[343],{"data":5462,"content":5463,"nodeType":71},{},[5464,5470],{"data":5465,"content":5466,"nodeType":356},{},[5467],{"data":5468,"marks":5469,"value":355,"nodeType":79},{},[],{"data":5471,"content":5472,"nodeType":84},{},[5473],{"data":5474,"marks":5475,"value":363,"nodeType":79},{},[],{"metadata":5477,"sys":5480,"fields":5485},{"tags":5478,"concepts":5479},[],[],{"space":5481,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":5483,"publishedVersion":59,"revision":22,"locale":27},{"sys":5482},{"type":12,"linkType":13,"id":14},{"sys":5484},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":5486},{"url":379,"details":5487,"fileName":385,"contentType":386},{"size":381,"image":5488},{"width":383,"height":384},{"sys":5490,"fields":5493},{"id":5491,"createdAt":5492},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":5494,"slug":5495,"articleIntro":5494,"category":5496},"Compte 502 - Actions propres","compte-502-actions-propres",[5497],{"metadata":5498,"sys":5501,"fields":5508},{"tags":5499,"concepts":5500},[],[],{"space":5502,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5504,"publishedVersion":334,"revision":59,"contentType":5506,"locale":27},{"sys":5503},{"type":12,"linkType":13,"id":14},{"sys":5505},{"id":20,"type":12,"linkType":21},{"sys":5507},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5509,"metaTitle":344,"metaDescription":345,"mainTitle":5510,"subtitle":364,"heroImage":5525,"ctaButton":387,"ctaLink":388},[343],{"data":5511,"content":5512,"nodeType":71},{},[5513,5519],{"data":5514,"content":5515,"nodeType":356},{},[5516],{"data":5517,"marks":5518,"value":355,"nodeType":79},{},[],{"data":5520,"content":5521,"nodeType":84},{},[5522],{"data":5523,"marks":5524,"value":363,"nodeType":79},{},[],{"metadata":5526,"sys":5529,"fields":5534},{"tags":5527,"concepts":5528},[],[],{"space":5530,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":5532,"publishedVersion":59,"revision":22,"locale":27},{"sys":5531},{"type":12,"linkType":13,"id":14},{"sys":5533},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":5535},{"url":379,"details":5536,"fileName":385,"contentType":386},{"size":381,"image":5537},{"width":383,"height":384},{"sys":5539,"fields":5542},{"id":5540,"createdAt":5541},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":5543,"slug":5544,"articleIntro":5543,"category":5545},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[5546],{"metadata":5547,"sys":5550,"fields":5557},{"tags":5548,"concepts":5549},[],[],{"space":5551,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5553,"publishedVersion":334,"revision":59,"contentType":5555,"locale":27},{"sys":5552},{"type":12,"linkType":13,"id":14},{"sys":5554},{"id":20,"type":12,"linkType":21},{"sys":5556},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5558,"metaTitle":344,"metaDescription":345,"mainTitle":5559,"subtitle":364,"heroImage":5574,"ctaButton":387,"ctaLink":388},[343],{"data":5560,"content":5561,"nodeType":71},{},[5562,5568],{"data":5563,"content":5564,"nodeType":356},{},[5565],{"data":5566,"marks":5567,"value":355,"nodeType":79},{},[],{"data":5569,"content":5570,"nodeType":84},{},[5571],{"data":5572,"marks":5573,"value":363,"nodeType":79},{},[],{"metadata":5575,"sys":5578,"fields":5583},{"tags":5576,"concepts":5577},[],[],{"space":5579,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":5581,"publishedVersion":59,"revision":22,"locale":27},{"sys":5580},{"type":12,"linkType":13,"id":14},{"sys":5582},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":5584},{"url":379,"details":5585,"fileName":385,"contentType":386},{"size":381,"image":5586},{"width":383,"height":384},{"sys":5588,"fields":5591},{"id":5589,"createdAt":5590},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":5592,"slug":5593,"articleIntro":5592,"category":5594},"2961 - Titres de participation","compte-2961-titres-de-participation",[5595],{"metadata":5596,"sys":5599,"fields":5606},{"tags":5597,"concepts":5598},[],[],{"space":5600,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5602,"publishedVersion":334,"revision":59,"contentType":5604,"locale":27},{"sys":5601},{"type":12,"linkType":13,"id":14},{"sys":5603},{"id":20,"type":12,"linkType":21},{"sys":5605},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5607,"metaTitle":344,"metaDescription":345,"mainTitle":5608,"subtitle":364,"heroImage":5623,"ctaButton":387,"ctaLink":388},[343],{"data":5609,"content":5610,"nodeType":71},{},[5611,5617],{"data":5612,"content":5613,"nodeType":356},{},[5614],{"data":5615,"marks":5616,"value":355,"nodeType":79},{},[],{"data":5618,"content":5619,"nodeType":84},{},[5620],{"data":5621,"marks":5622,"value":363,"nodeType":79},{},[],{"metadata":5624,"sys":5627,"fields":5632},{"tags":5625,"concepts":5626},[],[],{"space":5628,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":5630,"publishedVersion":59,"revision":22,"locale":27},{"sys":5629},{"type":12,"linkType":13,"id":14},{"sys":5631},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":5633},{"url":379,"details":5634,"fileName":385,"contentType":386},{"size":381,"image":5635},{"width":383,"height":384},{"sys":5637,"fields":5640},{"id":5638,"createdAt":5639},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":5641,"slug":5642,"articleIntro":-1,"category":5643},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[5644],{"metadata":5645,"sys":5648,"fields":5655},{"tags":5646,"concepts":5647},[],[],{"space":5649,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5651,"publishedVersion":334,"revision":59,"contentType":5653,"locale":27},{"sys":5650},{"type":12,"linkType":13,"id":14},{"sys":5652},{"id":20,"type":12,"linkType":21},{"sys":5654},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5656,"metaTitle":344,"metaDescription":345,"mainTitle":5657,"subtitle":364,"heroImage":5672,"ctaButton":387,"ctaLink":388},[343],{"data":5658,"content":5659,"nodeType":71},{},[5660,5666],{"data":5661,"content":5662,"nodeType":356},{},[5663],{"data":5664,"marks":5665,"value":355,"nodeType":79},{},[],{"data":5667,"content":5668,"nodeType":84},{},[5669],{"data":5670,"marks":5671,"value":363,"nodeType":79},{},[],{"metadata":5673,"sys":5676,"fields":5681},{"tags":5674,"concepts":5675},[],[],{"space":5677,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":5679,"publishedVersion":59,"revision":22,"locale":27},{"sys":5678},{"type":12,"linkType":13,"id":14},{"sys":5680},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":5682},{"url":379,"details":5683,"fileName":385,"contentType":386},{"size":381,"image":5684},{"width":383,"height":384},{"sys":5686,"fields":5689},{"id":5687,"createdAt":5688},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":5690,"slug":5691,"articleIntro":5692,"category":5693},"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.",[5694],{"metadata":5695,"sys":5698,"fields":5705},{"tags":5696,"concepts":5697},[],[],{"space":5699,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5701,"publishedVersion":334,"revision":59,"contentType":5703,"locale":27},{"sys":5700},{"type":12,"linkType":13,"id":14},{"sys":5702},{"id":20,"type":12,"linkType":21},{"sys":5704},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5706,"metaTitle":344,"metaDescription":345,"mainTitle":5707,"subtitle":364,"heroImage":5722,"ctaButton":387,"ctaLink":388},[343],{"data":5708,"content":5709,"nodeType":71},{},[5710,5716],{"data":5711,"content":5712,"nodeType":356},{},[5713],{"data":5714,"marks":5715,"value":355,"nodeType":79},{},[],{"data":5717,"content":5718,"nodeType":84},{},[5719],{"data":5720,"marks":5721,"value":363,"nodeType":79},{},[],{"metadata":5723,"sys":5726,"fields":5731},{"tags":5724,"concepts":5725},[],[],{"space":5727,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":5729,"publishedVersion":59,"revision":22,"locale":27},{"sys":5728},{"type":12,"linkType":13,"id":14},{"sys":5730},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":5732},{"url":379,"details":5733,"fileName":385,"contentType":386},{"size":381,"image":5734},{"width":383,"height":384},{"sys":5736,"fields":5739},{"id":5737,"createdAt":5738},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":5740,"slug":5741,"articleIntro":-1,"category":5742},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[5743],{"metadata":5744,"sys":5747,"fields":5754},{"tags":5745,"concepts":5746},[],[],{"space":5748,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5750,"publishedVersion":334,"revision":59,"contentType":5752,"locale":27},{"sys":5749},{"type":12,"linkType":13,"id":14},{"sys":5751},{"id":20,"type":12,"linkType":21},{"sys":5753},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5755,"metaTitle":344,"metaDescription":345,"mainTitle":5756,"subtitle":364,"heroImage":5771,"ctaButton":387,"ctaLink":388},[343],{"data":5757,"content":5758,"nodeType":71},{},[5759,5765],{"data":5760,"content":5761,"nodeType":356},{},[5762],{"data":5763,"marks":5764,"value":355,"nodeType":79},{},[],{"data":5766,"content":5767,"nodeType":84},{},[5768],{"data":5769,"marks":5770,"value":363,"nodeType":79},{},[],{"metadata":5772,"sys":5775,"fields":5780},{"tags":5773,"concepts":5774},[],[],{"space":5776,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":5778,"publishedVersion":59,"revision":22,"locale":27},{"sys":5777},{"type":12,"linkType":13,"id":14},{"sys":5779},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":5781},{"url":379,"details":5782,"fileName":385,"contentType":386},{"size":381,"image":5783},{"width":383,"height":384},{"sys":5785,"fields":5788},{"id":5786,"createdAt":5787},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":5789,"slug":5790,"articleIntro":5789,"category":5791},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[5792],{"metadata":5793,"sys":5796,"fields":5803},{"tags":5794,"concepts":5795},[],[],{"space":5797,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5799,"publishedVersion":334,"revision":59,"contentType":5801,"locale":27},{"sys":5798},{"type":12,"linkType":13,"id":14},{"sys":5800},{"id":20,"type":12,"linkType":21},{"sys":5802},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5804,"metaTitle":344,"metaDescription":345,"mainTitle":5805,"subtitle":364,"heroImage":5820,"ctaButton":387,"ctaLink":388},[343],{"data":5806,"content":5807,"nodeType":71},{},[5808,5814],{"data":5809,"content":5810,"nodeType":356},{},[5811],{"data":5812,"marks":5813,"value":355,"nodeType":79},{},[],{"data":5815,"content":5816,"nodeType":84},{},[5817],{"data":5818,"marks":5819,"value":363,"nodeType":79},{},[],{"metadata":5821,"sys":5824,"fields":5829},{"tags":5822,"concepts":5823},[],[],{"space":5825,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":5827,"publishedVersion":59,"revision":22,"locale":27},{"sys":5826},{"type":12,"linkType":13,"id":14},{"sys":5828},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":5830},{"url":379,"details":5831,"fileName":385,"contentType":386},{"size":381,"image":5832},{"width":383,"height":384},{"sys":5834,"fields":5837},{"id":5835,"createdAt":5836},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":5838,"slug":5839,"articleIntro":-1,"category":5840},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[5841],{"metadata":5842,"sys":5845,"fields":5852},{"tags":5843,"concepts":5844},[],[],{"space":5846,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5848,"publishedVersion":334,"revision":59,"contentType":5850,"locale":27},{"sys":5847},{"type":12,"linkType":13,"id":14},{"sys":5849},{"id":20,"type":12,"linkType":21},{"sys":5851},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5853,"metaTitle":344,"metaDescription":345,"mainTitle":5854,"subtitle":364,"heroImage":5869,"ctaButton":387,"ctaLink":388},[343],{"data":5855,"content":5856,"nodeType":71},{},[5857,5863],{"data":5858,"content":5859,"nodeType":356},{},[5860],{"data":5861,"marks":5862,"value":355,"nodeType":79},{},[],{"data":5864,"content":5865,"nodeType":84},{},[5866],{"data":5867,"marks":5868,"value":363,"nodeType":79},{},[],{"metadata":5870,"sys":5873,"fields":5878},{"tags":5871,"concepts":5872},[],[],{"space":5874,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":5876,"publishedVersion":59,"revision":22,"locale":27},{"sys":5875},{"type":12,"linkType":13,"id":14},{"sys":5877},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":5879},{"url":379,"details":5880,"fileName":385,"contentType":386},{"size":381,"image":5881},{"width":383,"height":384},{"sys":5883,"fields":5886},{"id":5884,"createdAt":5885},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":5887,"slug":5888,"articleIntro":5887,"category":5889},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[5890],{"metadata":5891,"sys":5894,"fields":5901},{"tags":5892,"concepts":5893},[],[],{"space":5895,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5897,"publishedVersion":334,"revision":59,"contentType":5899,"locale":27},{"sys":5896},{"type":12,"linkType":13,"id":14},{"sys":5898},{"id":20,"type":12,"linkType":21},{"sys":5900},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5902,"metaTitle":344,"metaDescription":345,"mainTitle":5903,"subtitle":364,"heroImage":5918,"ctaButton":387,"ctaLink":388},[343],{"data":5904,"content":5905,"nodeType":71},{},[5906,5912],{"data":5907,"content":5908,"nodeType":356},{},[5909],{"data":5910,"marks":5911,"value":355,"nodeType":79},{},[],{"data":5913,"content":5914,"nodeType":84},{},[5915],{"data":5916,"marks":5917,"value":363,"nodeType":79},{},[],{"metadata":5919,"sys":5922,"fields":5927},{"tags":5920,"concepts":5921},[],[],{"space":5923,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":5925,"publishedVersion":59,"revision":22,"locale":27},{"sys":5924},{"type":12,"linkType":13,"id":14},{"sys":5926},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":5928},{"url":379,"details":5929,"fileName":385,"contentType":386},{"size":381,"image":5930},{"width":383,"height":384},{"sys":5932,"fields":5935},{"id":5933,"createdAt":5934},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":5936,"slug":5937,"articleIntro":5936,"category":5938},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[5939],{"metadata":5940,"sys":5943,"fields":5950},{"tags":5941,"concepts":5942},[],[],{"space":5944,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5946,"publishedVersion":334,"revision":59,"contentType":5948,"locale":27},{"sys":5945},{"type":12,"linkType":13,"id":14},{"sys":5947},{"id":20,"type":12,"linkType":21},{"sys":5949},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":5951,"metaTitle":344,"metaDescription":345,"mainTitle":5952,"subtitle":364,"heroImage":5967,"ctaButton":387,"ctaLink":388},[343],{"data":5953,"content":5954,"nodeType":71},{},[5955,5961],{"data":5956,"content":5957,"nodeType":356},{},[5958],{"data":5959,"marks":5960,"value":355,"nodeType":79},{},[],{"data":5962,"content":5963,"nodeType":84},{},[5964],{"data":5965,"marks":5966,"value":363,"nodeType":79},{},[],{"metadata":5968,"sys":5971,"fields":5976},{"tags":5969,"concepts":5970},[],[],{"space":5972,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":5974,"publishedVersion":59,"revision":22,"locale":27},{"sys":5973},{"type":12,"linkType":13,"id":14},{"sys":5975},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":5977},{"url":379,"details":5978,"fileName":385,"contentType":386},{"size":381,"image":5979},{"width":383,"height":384},{"sys":5981,"fields":5984},{"id":5982,"createdAt":5983},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":5985,"slug":5986,"articleIntro":5985,"category":5987},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[5988],{"metadata":5989,"sys":5992,"fields":5999},{"tags":5990,"concepts":5991},[],[],{"space":5993,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":5995,"publishedVersion":334,"revision":59,"contentType":5997,"locale":27},{"sys":5994},{"type":12,"linkType":13,"id":14},{"sys":5996},{"id":20,"type":12,"linkType":21},{"sys":5998},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6000,"metaTitle":344,"metaDescription":345,"mainTitle":6001,"subtitle":364,"heroImage":6016,"ctaButton":387,"ctaLink":388},[343],{"data":6002,"content":6003,"nodeType":71},{},[6004,6010],{"data":6005,"content":6006,"nodeType":356},{},[6007],{"data":6008,"marks":6009,"value":355,"nodeType":79},{},[],{"data":6011,"content":6012,"nodeType":84},{},[6013],{"data":6014,"marks":6015,"value":363,"nodeType":79},{},[],{"metadata":6017,"sys":6020,"fields":6025},{"tags":6018,"concepts":6019},[],[],{"space":6021,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":6023,"publishedVersion":59,"revision":22,"locale":27},{"sys":6022},{"type":12,"linkType":13,"id":14},{"sys":6024},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":6026},{"url":379,"details":6027,"fileName":385,"contentType":386},{"size":381,"image":6028},{"width":383,"height":384},{"sys":6030,"fields":6033},{"id":6031,"createdAt":6032},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":6034,"slug":6035,"articleIntro":6034,"category":6036},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[6037],{"metadata":6038,"sys":6041,"fields":6048},{"tags":6039,"concepts":6040},[],[],{"space":6042,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6044,"publishedVersion":334,"revision":59,"contentType":6046,"locale":27},{"sys":6043},{"type":12,"linkType":13,"id":14},{"sys":6045},{"id":20,"type":12,"linkType":21},{"sys":6047},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6049,"metaTitle":344,"metaDescription":345,"mainTitle":6050,"subtitle":364,"heroImage":6065,"ctaButton":387,"ctaLink":388},[343],{"data":6051,"content":6052,"nodeType":71},{},[6053,6059],{"data":6054,"content":6055,"nodeType":356},{},[6056],{"data":6057,"marks":6058,"value":355,"nodeType":79},{},[],{"data":6060,"content":6061,"nodeType":84},{},[6062],{"data":6063,"marks":6064,"value":363,"nodeType":79},{},[],{"metadata":6066,"sys":6069,"fields":6074},{"tags":6067,"concepts":6068},[],[],{"space":6070,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":6072,"publishedVersion":59,"revision":22,"locale":27},{"sys":6071},{"type":12,"linkType":13,"id":14},{"sys":6073},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":6075},{"url":379,"details":6076,"fileName":385,"contentType":386},{"size":381,"image":6077},{"width":383,"height":384},{"sys":6079,"fields":6082},{"id":6080,"createdAt":6081},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":6083,"slug":6084,"articleIntro":6083,"category":6085},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[6086],{"metadata":6087,"sys":6090,"fields":6097},{"tags":6088,"concepts":6089},[],[],{"space":6091,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6093,"publishedVersion":334,"revision":59,"contentType":6095,"locale":27},{"sys":6092},{"type":12,"linkType":13,"id":14},{"sys":6094},{"id":20,"type":12,"linkType":21},{"sys":6096},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6098,"metaTitle":344,"metaDescription":345,"mainTitle":6099,"subtitle":364,"heroImage":6114,"ctaButton":387,"ctaLink":388},[343],{"data":6100,"content":6101,"nodeType":71},{},[6102,6108],{"data":6103,"content":6104,"nodeType":356},{},[6105],{"data":6106,"marks":6107,"value":355,"nodeType":79},{},[],{"data":6109,"content":6110,"nodeType":84},{},[6111],{"data":6112,"marks":6113,"value":363,"nodeType":79},{},[],{"metadata":6115,"sys":6118,"fields":6123},{"tags":6116,"concepts":6117},[],[],{"space":6119,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":6121,"publishedVersion":59,"revision":22,"locale":27},{"sys":6120},{"type":12,"linkType":13,"id":14},{"sys":6122},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":6124},{"url":379,"details":6125,"fileName":385,"contentType":386},{"size":381,"image":6126},{"width":383,"height":384},{"sys":6128,"fields":6131},{"id":6129,"createdAt":6130},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":6132,"slug":6133,"articleIntro":6132,"category":6134},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[6135],{"metadata":6136,"sys":6139,"fields":6146},{"tags":6137,"concepts":6138},[],[],{"space":6140,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6142,"publishedVersion":334,"revision":59,"contentType":6144,"locale":27},{"sys":6141},{"type":12,"linkType":13,"id":14},{"sys":6143},{"id":20,"type":12,"linkType":21},{"sys":6145},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6147,"metaTitle":344,"metaDescription":345,"mainTitle":6148,"subtitle":364,"heroImage":6163,"ctaButton":387,"ctaLink":388},[343],{"data":6149,"content":6150,"nodeType":71},{},[6151,6157],{"data":6152,"content":6153,"nodeType":356},{},[6154],{"data":6155,"marks":6156,"value":355,"nodeType":79},{},[],{"data":6158,"content":6159,"nodeType":84},{},[6160],{"data":6161,"marks":6162,"value":363,"nodeType":79},{},[],{"metadata":6164,"sys":6167,"fields":6172},{"tags":6165,"concepts":6166},[],[],{"space":6168,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":6170,"publishedVersion":59,"revision":22,"locale":27},{"sys":6169},{"type":12,"linkType":13,"id":14},{"sys":6171},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":6173},{"url":379,"details":6174,"fileName":385,"contentType":386},{"size":381,"image":6175},{"width":383,"height":384},{"sys":6177,"fields":6180},{"id":6178,"createdAt":6179},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":6181,"slug":6182,"articleIntro":6181,"category":6183},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[6184],{"metadata":6185,"sys":6188,"fields":6195},{"tags":6186,"concepts":6187},[],[],{"space":6189,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6191,"publishedVersion":334,"revision":59,"contentType":6193,"locale":27},{"sys":6190},{"type":12,"linkType":13,"id":14},{"sys":6192},{"id":20,"type":12,"linkType":21},{"sys":6194},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6196,"metaTitle":344,"metaDescription":345,"mainTitle":6197,"subtitle":364,"heroImage":6212,"ctaButton":387,"ctaLink":388},[343],{"data":6198,"content":6199,"nodeType":71},{},[6200,6206],{"data":6201,"content":6202,"nodeType":356},{},[6203],{"data":6204,"marks":6205,"value":355,"nodeType":79},{},[],{"data":6207,"content":6208,"nodeType":84},{},[6209],{"data":6210,"marks":6211,"value":363,"nodeType":79},{},[],{"metadata":6213,"sys":6216,"fields":6221},{"tags":6214,"concepts":6215},[],[],{"space":6217,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":6219,"publishedVersion":59,"revision":22,"locale":27},{"sys":6218},{"type":12,"linkType":13,"id":14},{"sys":6220},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":6222},{"url":379,"details":6223,"fileName":385,"contentType":386},{"size":381,"image":6224},{"width":383,"height":384},{"sys":6226,"fields":6229},{"id":6227,"createdAt":6228},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":6230,"slug":6231,"articleIntro":6232,"category":6233},"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.",[6234],{"metadata":6235,"sys":6238,"fields":6245},{"tags":6236,"concepts":6237},[],[],{"space":6239,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6241,"publishedVersion":334,"revision":59,"contentType":6243,"locale":27},{"sys":6240},{"type":12,"linkType":13,"id":14},{"sys":6242},{"id":20,"type":12,"linkType":21},{"sys":6244},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6246,"metaTitle":344,"metaDescription":345,"mainTitle":6247,"subtitle":364,"heroImage":6262,"ctaButton":387,"ctaLink":388},[343],{"data":6248,"content":6249,"nodeType":71},{},[6250,6256],{"data":6251,"content":6252,"nodeType":356},{},[6253],{"data":6254,"marks":6255,"value":355,"nodeType":79},{},[],{"data":6257,"content":6258,"nodeType":84},{},[6259],{"data":6260,"marks":6261,"value":363,"nodeType":79},{},[],{"metadata":6263,"sys":6266,"fields":6271},{"tags":6264,"concepts":6265},[],[],{"space":6267,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":6269,"publishedVersion":59,"revision":22,"locale":27},{"sys":6268},{"type":12,"linkType":13,"id":14},{"sys":6270},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":6272},{"url":379,"details":6273,"fileName":385,"contentType":386},{"size":381,"image":6274},{"width":383,"height":384},{"sys":6276,"fields":6279},{"id":6277,"createdAt":6278},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":6280,"slug":6281,"articleIntro":6282,"category":6283},"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.",[6284],{"metadata":6285,"sys":6288,"fields":6295},{"tags":6286,"concepts":6287},[],[],{"space":6289,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6291,"publishedVersion":334,"revision":59,"contentType":6293,"locale":27},{"sys":6290},{"type":12,"linkType":13,"id":14},{"sys":6292},{"id":20,"type":12,"linkType":21},{"sys":6294},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6296,"metaTitle":344,"metaDescription":345,"mainTitle":6297,"subtitle":364,"heroImage":6312,"ctaButton":387,"ctaLink":388},[343],{"data":6298,"content":6299,"nodeType":71},{},[6300,6306],{"data":6301,"content":6302,"nodeType":356},{},[6303],{"data":6304,"marks":6305,"value":355,"nodeType":79},{},[],{"data":6307,"content":6308,"nodeType":84},{},[6309],{"data":6310,"marks":6311,"value":363,"nodeType":79},{},[],{"metadata":6313,"sys":6316,"fields":6321},{"tags":6314,"concepts":6315},[],[],{"space":6317,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":6319,"publishedVersion":59,"revision":22,"locale":27},{"sys":6318},{"type":12,"linkType":13,"id":14},{"sys":6320},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":6322},{"url":379,"details":6323,"fileName":385,"contentType":386},{"size":381,"image":6324},{"width":383,"height":384},{"sys":6326,"fields":6329},{"id":6327,"createdAt":6328},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":6330,"slug":6331,"articleIntro":6330,"category":6332},"4886 - Charges","compte-4886-charges",[6333],{"metadata":6334,"sys":6337,"fields":6344},{"tags":6335,"concepts":6336},[],[],{"space":6338,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6340,"publishedVersion":334,"revision":59,"contentType":6342,"locale":27},{"sys":6339},{"type":12,"linkType":13,"id":14},{"sys":6341},{"id":20,"type":12,"linkType":21},{"sys":6343},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6345,"metaTitle":344,"metaDescription":345,"mainTitle":6346,"subtitle":364,"heroImage":6361,"ctaButton":387,"ctaLink":388},[343],{"data":6347,"content":6348,"nodeType":71},{},[6349,6355],{"data":6350,"content":6351,"nodeType":356},{},[6352],{"data":6353,"marks":6354,"value":355,"nodeType":79},{},[],{"data":6356,"content":6357,"nodeType":84},{},[6358],{"data":6359,"marks":6360,"value":363,"nodeType":79},{},[],{"metadata":6362,"sys":6365,"fields":6370},{"tags":6363,"concepts":6364},[],[],{"space":6366,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":6368,"publishedVersion":59,"revision":22,"locale":27},{"sys":6367},{"type":12,"linkType":13,"id":14},{"sys":6369},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":6371},{"url":379,"details":6372,"fileName":385,"contentType":386},{"size":381,"image":6373},{"width":383,"height":384},{"sys":6375,"fields":6378},{"id":6376,"createdAt":6377},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":6379,"slug":6380,"articleIntro":6379,"category":6381},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[6382],{"metadata":6383,"sys":6386,"fields":6393},{"tags":6384,"concepts":6385},[],[],{"space":6387,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6389,"publishedVersion":334,"revision":59,"contentType":6391,"locale":27},{"sys":6388},{"type":12,"linkType":13,"id":14},{"sys":6390},{"id":20,"type":12,"linkType":21},{"sys":6392},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6394,"metaTitle":344,"metaDescription":345,"mainTitle":6395,"subtitle":364,"heroImage":6410,"ctaButton":387,"ctaLink":388},[343],{"data":6396,"content":6397,"nodeType":71},{},[6398,6404],{"data":6399,"content":6400,"nodeType":356},{},[6401],{"data":6402,"marks":6403,"value":355,"nodeType":79},{},[],{"data":6405,"content":6406,"nodeType":84},{},[6407],{"data":6408,"marks":6409,"value":363,"nodeType":79},{},[],{"metadata":6411,"sys":6414,"fields":6419},{"tags":6412,"concepts":6413},[],[],{"space":6415,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":6417,"publishedVersion":59,"revision":22,"locale":27},{"sys":6416},{"type":12,"linkType":13,"id":14},{"sys":6418},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":6420},{"url":379,"details":6421,"fileName":385,"contentType":386},{"size":381,"image":6422},{"width":383,"height":384},{"sys":6424,"fields":6427},{"id":6425,"createdAt":6426},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":6428,"slug":6429,"articleIntro":-1,"category":6430},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[6431],{"metadata":6432,"sys":6435,"fields":6442},{"tags":6433,"concepts":6434},[],[],{"space":6436,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6438,"publishedVersion":334,"revision":59,"contentType":6440,"locale":27},{"sys":6437},{"type":12,"linkType":13,"id":14},{"sys":6439},{"id":20,"type":12,"linkType":21},{"sys":6441},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6443,"metaTitle":344,"metaDescription":345,"mainTitle":6444,"subtitle":364,"heroImage":6459,"ctaButton":387,"ctaLink":388},[343],{"data":6445,"content":6446,"nodeType":71},{},[6447,6453],{"data":6448,"content":6449,"nodeType":356},{},[6450],{"data":6451,"marks":6452,"value":355,"nodeType":79},{},[],{"data":6454,"content":6455,"nodeType":84},{},[6456],{"data":6457,"marks":6458,"value":363,"nodeType":79},{},[],{"metadata":6460,"sys":6463,"fields":6468},{"tags":6461,"concepts":6462},[],[],{"space":6464,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":6466,"publishedVersion":59,"revision":22,"locale":27},{"sys":6465},{"type":12,"linkType":13,"id":14},{"sys":6467},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":6469},{"url":379,"details":6470,"fileName":385,"contentType":386},{"size":381,"image":6471},{"width":383,"height":384},{"sys":6473,"fields":6476},{"id":6474,"createdAt":6475},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":6477,"slug":6478,"articleIntro":6477,"category":6479},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[6480],{"metadata":6481,"sys":6484,"fields":6491},{"tags":6482,"concepts":6483},[],[],{"space":6485,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6487,"publishedVersion":334,"revision":59,"contentType":6489,"locale":27},{"sys":6486},{"type":12,"linkType":13,"id":14},{"sys":6488},{"id":20,"type":12,"linkType":21},{"sys":6490},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6492,"metaTitle":344,"metaDescription":345,"mainTitle":6493,"subtitle":364,"heroImage":6508,"ctaButton":387,"ctaLink":388},[343],{"data":6494,"content":6495,"nodeType":71},{},[6496,6502],{"data":6497,"content":6498,"nodeType":356},{},[6499],{"data":6500,"marks":6501,"value":355,"nodeType":79},{},[],{"data":6503,"content":6504,"nodeType":84},{},[6505],{"data":6506,"marks":6507,"value":363,"nodeType":79},{},[],{"metadata":6509,"sys":6512,"fields":6517},{"tags":6510,"concepts":6511},[],[],{"space":6513,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":6515,"publishedVersion":59,"revision":22,"locale":27},{"sys":6514},{"type":12,"linkType":13,"id":14},{"sys":6516},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":6518},{"url":379,"details":6519,"fileName":385,"contentType":386},{"size":381,"image":6520},{"width":383,"height":384},{"sys":6522,"fields":6525},{"id":6523,"createdAt":6524},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":6526,"slug":6527,"articleIntro":6526,"category":6528},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[6529],{"metadata":6530,"sys":6533,"fields":6540},{"tags":6531,"concepts":6532},[],[],{"space":6534,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6536,"publishedVersion":334,"revision":59,"contentType":6538,"locale":27},{"sys":6535},{"type":12,"linkType":13,"id":14},{"sys":6537},{"id":20,"type":12,"linkType":21},{"sys":6539},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6541,"metaTitle":344,"metaDescription":345,"mainTitle":6542,"subtitle":364,"heroImage":6557,"ctaButton":387,"ctaLink":388},[343],{"data":6543,"content":6544,"nodeType":71},{},[6545,6551],{"data":6546,"content":6547,"nodeType":356},{},[6548],{"data":6549,"marks":6550,"value":355,"nodeType":79},{},[],{"data":6552,"content":6553,"nodeType":84},{},[6554],{"data":6555,"marks":6556,"value":363,"nodeType":79},{},[],{"metadata":6558,"sys":6561,"fields":6566},{"tags":6559,"concepts":6560},[],[],{"space":6562,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":6564,"publishedVersion":59,"revision":22,"locale":27},{"sys":6563},{"type":12,"linkType":13,"id":14},{"sys":6565},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":6567},{"url":379,"details":6568,"fileName":385,"contentType":386},{"size":381,"image":6569},{"width":383,"height":384},{"sys":6571,"fields":6574},{"id":6572,"createdAt":6573},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":6575,"slug":6576,"articleIntro":-1,"category":6577},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[6578],{"metadata":6579,"sys":6582,"fields":6589},{"tags":6580,"concepts":6581},[],[],{"space":6583,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6585,"publishedVersion":334,"revision":59,"contentType":6587,"locale":27},{"sys":6584},{"type":12,"linkType":13,"id":14},{"sys":6586},{"id":20,"type":12,"linkType":21},{"sys":6588},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6590,"metaTitle":344,"metaDescription":345,"mainTitle":6591,"subtitle":364,"heroImage":6606,"ctaButton":387,"ctaLink":388},[343],{"data":6592,"content":6593,"nodeType":71},{},[6594,6600],{"data":6595,"content":6596,"nodeType":356},{},[6597],{"data":6598,"marks":6599,"value":355,"nodeType":79},{},[],{"data":6601,"content":6602,"nodeType":84},{},[6603],{"data":6604,"marks":6605,"value":363,"nodeType":79},{},[],{"metadata":6607,"sys":6610,"fields":6615},{"tags":6608,"concepts":6609},[],[],{"space":6611,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":6613,"publishedVersion":59,"revision":22,"locale":27},{"sys":6612},{"type":12,"linkType":13,"id":14},{"sys":6614},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":6616},{"url":379,"details":6617,"fileName":385,"contentType":386},{"size":381,"image":6618},{"width":383,"height":384},{"sys":6620,"fields":6623},{"id":6621,"createdAt":6622},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":6624,"slug":6625,"articleIntro":6624,"category":6626},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[6627],{"metadata":6628,"sys":6631,"fields":6638},{"tags":6629,"concepts":6630},[],[],{"space":6632,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6634,"publishedVersion":334,"revision":59,"contentType":6636,"locale":27},{"sys":6633},{"type":12,"linkType":13,"id":14},{"sys":6635},{"id":20,"type":12,"linkType":21},{"sys":6637},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6639,"metaTitle":344,"metaDescription":345,"mainTitle":6640,"subtitle":364,"heroImage":6655,"ctaButton":387,"ctaLink":388},[343],{"data":6641,"content":6642,"nodeType":71},{},[6643,6649],{"data":6644,"content":6645,"nodeType":356},{},[6646],{"data":6647,"marks":6648,"value":355,"nodeType":79},{},[],{"data":6650,"content":6651,"nodeType":84},{},[6652],{"data":6653,"marks":6654,"value":363,"nodeType":79},{},[],{"metadata":6656,"sys":6659,"fields":6664},{"tags":6657,"concepts":6658},[],[],{"space":6660,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":6662,"publishedVersion":59,"revision":22,"locale":27},{"sys":6661},{"type":12,"linkType":13,"id":14},{"sys":6663},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":6665},{"url":379,"details":6666,"fileName":385,"contentType":386},{"size":381,"image":6667},{"width":383,"height":384},{"sys":6669,"fields":6672},{"id":6670,"createdAt":6671},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":6673,"slug":6674,"articleIntro":6673,"category":6675},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[6676],{"metadata":6677,"sys":6680,"fields":6687},{"tags":6678,"concepts":6679},[],[],{"space":6681,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6683,"publishedVersion":334,"revision":59,"contentType":6685,"locale":27},{"sys":6682},{"type":12,"linkType":13,"id":14},{"sys":6684},{"id":20,"type":12,"linkType":21},{"sys":6686},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6688,"metaTitle":344,"metaDescription":345,"mainTitle":6689,"subtitle":364,"heroImage":6704,"ctaButton":387,"ctaLink":388},[343],{"data":6690,"content":6691,"nodeType":71},{},[6692,6698],{"data":6693,"content":6694,"nodeType":356},{},[6695],{"data":6696,"marks":6697,"value":355,"nodeType":79},{},[],{"data":6699,"content":6700,"nodeType":84},{},[6701],{"data":6702,"marks":6703,"value":363,"nodeType":79},{},[],{"metadata":6705,"sys":6708,"fields":6713},{"tags":6706,"concepts":6707},[],[],{"space":6709,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":6711,"publishedVersion":59,"revision":22,"locale":27},{"sys":6710},{"type":12,"linkType":13,"id":14},{"sys":6712},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":6714},{"url":379,"details":6715,"fileName":385,"contentType":386},{"size":381,"image":6716},{"width":383,"height":384},{"sys":6718,"fields":6721},{"id":6719,"createdAt":6720},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":6722,"slug":6723,"articleIntro":6722,"category":6724},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[6725],{"metadata":6726,"sys":6729,"fields":6736},{"tags":6727,"concepts":6728},[],[],{"space":6730,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6732,"publishedVersion":334,"revision":59,"contentType":6734,"locale":27},{"sys":6731},{"type":12,"linkType":13,"id":14},{"sys":6733},{"id":20,"type":12,"linkType":21},{"sys":6735},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6737,"metaTitle":344,"metaDescription":345,"mainTitle":6738,"subtitle":364,"heroImage":6753,"ctaButton":387,"ctaLink":388},[343],{"data":6739,"content":6740,"nodeType":71},{},[6741,6747],{"data":6742,"content":6743,"nodeType":356},{},[6744],{"data":6745,"marks":6746,"value":355,"nodeType":79},{},[],{"data":6748,"content":6749,"nodeType":84},{},[6750],{"data":6751,"marks":6752,"value":363,"nodeType":79},{},[],{"metadata":6754,"sys":6757,"fields":6762},{"tags":6755,"concepts":6756},[],[],{"space":6758,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":6760,"publishedVersion":59,"revision":22,"locale":27},{"sys":6759},{"type":12,"linkType":13,"id":14},{"sys":6761},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":6763},{"url":379,"details":6764,"fileName":385,"contentType":386},{"size":381,"image":6765},{"width":383,"height":384},{"sys":6767,"fields":6770},{"id":6768,"createdAt":6769},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":6771,"slug":6772,"articleIntro":6771,"category":6773},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[6774],{"metadata":6775,"sys":6778,"fields":6785},{"tags":6776,"concepts":6777},[],[],{"space":6779,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6781,"publishedVersion":334,"revision":59,"contentType":6783,"locale":27},{"sys":6780},{"type":12,"linkType":13,"id":14},{"sys":6782},{"id":20,"type":12,"linkType":21},{"sys":6784},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6786,"metaTitle":344,"metaDescription":345,"mainTitle":6787,"subtitle":364,"heroImage":6802,"ctaButton":387,"ctaLink":388},[343],{"data":6788,"content":6789,"nodeType":71},{},[6790,6796],{"data":6791,"content":6792,"nodeType":356},{},[6793],{"data":6794,"marks":6795,"value":355,"nodeType":79},{},[],{"data":6797,"content":6798,"nodeType":84},{},[6799],{"data":6800,"marks":6801,"value":363,"nodeType":79},{},[],{"metadata":6803,"sys":6806,"fields":6811},{"tags":6804,"concepts":6805},[],[],{"space":6807,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":6809,"publishedVersion":59,"revision":22,"locale":27},{"sys":6808},{"type":12,"linkType":13,"id":14},{"sys":6810},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":6812},{"url":379,"details":6813,"fileName":385,"contentType":386},{"size":381,"image":6814},{"width":383,"height":384},{"sys":6816,"fields":6819},{"id":6817,"createdAt":6818},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":6820,"slug":6821,"articleIntro":6820,"category":6822},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[6823],{"metadata":6824,"sys":6827,"fields":6834},{"tags":6825,"concepts":6826},[],[],{"space":6828,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6830,"publishedVersion":334,"revision":59,"contentType":6832,"locale":27},{"sys":6829},{"type":12,"linkType":13,"id":14},{"sys":6831},{"id":20,"type":12,"linkType":21},{"sys":6833},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6835,"metaTitle":344,"metaDescription":345,"mainTitle":6836,"subtitle":364,"heroImage":6851,"ctaButton":387,"ctaLink":388},[343],{"data":6837,"content":6838,"nodeType":71},{},[6839,6845],{"data":6840,"content":6841,"nodeType":356},{},[6842],{"data":6843,"marks":6844,"value":355,"nodeType":79},{},[],{"data":6846,"content":6847,"nodeType":84},{},[6848],{"data":6849,"marks":6850,"value":363,"nodeType":79},{},[],{"metadata":6852,"sys":6855,"fields":6860},{"tags":6853,"concepts":6854},[],[],{"space":6856,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":6858,"publishedVersion":59,"revision":22,"locale":27},{"sys":6857},{"type":12,"linkType":13,"id":14},{"sys":6859},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":6861},{"url":379,"details":6862,"fileName":385,"contentType":386},{"size":381,"image":6863},{"width":383,"height":384},{"sys":6865,"fields":6868},{"id":6866,"createdAt":6867},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":6869,"slug":6870,"articleIntro":6869,"category":6871},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[6872],{"metadata":6873,"sys":6876,"fields":6883},{"tags":6874,"concepts":6875},[],[],{"space":6877,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6879,"publishedVersion":334,"revision":59,"contentType":6881,"locale":27},{"sys":6878},{"type":12,"linkType":13,"id":14},{"sys":6880},{"id":20,"type":12,"linkType":21},{"sys":6882},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6884,"metaTitle":344,"metaDescription":345,"mainTitle":6885,"subtitle":364,"heroImage":6900,"ctaButton":387,"ctaLink":388},[343],{"data":6886,"content":6887,"nodeType":71},{},[6888,6894],{"data":6889,"content":6890,"nodeType":356},{},[6891],{"data":6892,"marks":6893,"value":355,"nodeType":79},{},[],{"data":6895,"content":6896,"nodeType":84},{},[6897],{"data":6898,"marks":6899,"value":363,"nodeType":79},{},[],{"metadata":6901,"sys":6904,"fields":6909},{"tags":6902,"concepts":6903},[],[],{"space":6905,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":6907,"publishedVersion":59,"revision":22,"locale":27},{"sys":6906},{"type":12,"linkType":13,"id":14},{"sys":6908},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":6910},{"url":379,"details":6911,"fileName":385,"contentType":386},{"size":381,"image":6912},{"width":383,"height":384},{"sys":6914,"fields":6917},{"id":6915,"createdAt":6916},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":6918,"slug":6919,"articleIntro":6918,"category":6920},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[6921],{"metadata":6922,"sys":6925,"fields":6932},{"tags":6923,"concepts":6924},[],[],{"space":6926,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6928,"publishedVersion":334,"revision":59,"contentType":6930,"locale":27},{"sys":6927},{"type":12,"linkType":13,"id":14},{"sys":6929},{"id":20,"type":12,"linkType":21},{"sys":6931},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6933,"metaTitle":344,"metaDescription":345,"mainTitle":6934,"subtitle":364,"heroImage":6949,"ctaButton":387,"ctaLink":388},[343],{"data":6935,"content":6936,"nodeType":71},{},[6937,6943],{"data":6938,"content":6939,"nodeType":356},{},[6940],{"data":6941,"marks":6942,"value":355,"nodeType":79},{},[],{"data":6944,"content":6945,"nodeType":84},{},[6946],{"data":6947,"marks":6948,"value":363,"nodeType":79},{},[],{"metadata":6950,"sys":6953,"fields":6958},{"tags":6951,"concepts":6952},[],[],{"space":6954,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":6956,"publishedVersion":59,"revision":22,"locale":27},{"sys":6955},{"type":12,"linkType":13,"id":14},{"sys":6957},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":6959},{"url":379,"details":6960,"fileName":385,"contentType":386},{"size":381,"image":6961},{"width":383,"height":384},{"sys":6963,"fields":6966},{"id":6964,"createdAt":6965},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":6967,"slug":6968,"articleIntro":6969,"category":6970},"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.",[6971],{"metadata":6972,"sys":6975,"fields":6982},{"tags":6973,"concepts":6974},[],[],{"space":6976,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":6978,"publishedVersion":334,"revision":59,"contentType":6980,"locale":27},{"sys":6977},{"type":12,"linkType":13,"id":14},{"sys":6979},{"id":20,"type":12,"linkType":21},{"sys":6981},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":6983,"metaTitle":344,"metaDescription":345,"mainTitle":6984,"subtitle":364,"heroImage":6999,"ctaButton":387,"ctaLink":388},[343],{"data":6985,"content":6986,"nodeType":71},{},[6987,6993],{"data":6988,"content":6989,"nodeType":356},{},[6990],{"data":6991,"marks":6992,"value":355,"nodeType":79},{},[],{"data":6994,"content":6995,"nodeType":84},{},[6996],{"data":6997,"marks":6998,"value":363,"nodeType":79},{},[],{"metadata":7000,"sys":7003,"fields":7008},{"tags":7001,"concepts":7002},[],[],{"space":7004,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":7006,"publishedVersion":59,"revision":22,"locale":27},{"sys":7005},{"type":12,"linkType":13,"id":14},{"sys":7007},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":7009},{"url":379,"details":7010,"fileName":385,"contentType":386},{"size":381,"image":7011},{"width":383,"height":384},{"sys":7013,"fields":7016},{"id":7014,"createdAt":7015},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":7017,"slug":7018,"articleIntro":7019,"category":7020},"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",[7021],{"metadata":7022,"sys":7025,"fields":7032},{"tags":7023,"concepts":7024},[],[],{"space":7026,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7028,"publishedVersion":334,"revision":59,"contentType":7030,"locale":27},{"sys":7027},{"type":12,"linkType":13,"id":14},{"sys":7029},{"id":20,"type":12,"linkType":21},{"sys":7031},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7033,"metaTitle":344,"metaDescription":345,"mainTitle":7034,"subtitle":364,"heroImage":7049,"ctaButton":387,"ctaLink":388},[343],{"data":7035,"content":7036,"nodeType":71},{},[7037,7043],{"data":7038,"content":7039,"nodeType":356},{},[7040],{"data":7041,"marks":7042,"value":355,"nodeType":79},{},[],{"data":7044,"content":7045,"nodeType":84},{},[7046],{"data":7047,"marks":7048,"value":363,"nodeType":79},{},[],{"metadata":7050,"sys":7053,"fields":7058},{"tags":7051,"concepts":7052},[],[],{"space":7054,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":7056,"publishedVersion":59,"revision":22,"locale":27},{"sys":7055},{"type":12,"linkType":13,"id":14},{"sys":7057},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":7059},{"url":379,"details":7060,"fileName":385,"contentType":386},{"size":381,"image":7061},{"width":383,"height":384},{"sys":7063,"fields":7066},{"id":7064,"createdAt":7065},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":7067,"slug":7068,"articleIntro":-1,"category":7069},"Compte 512 - Banques","compte-512-banques",[7070],{"metadata":7071,"sys":7074,"fields":7081},{"tags":7072,"concepts":7073},[],[],{"space":7075,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7077,"publishedVersion":334,"revision":59,"contentType":7079,"locale":27},{"sys":7076},{"type":12,"linkType":13,"id":14},{"sys":7078},{"id":20,"type":12,"linkType":21},{"sys":7080},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7082,"metaTitle":344,"metaDescription":345,"mainTitle":7083,"subtitle":364,"heroImage":7098,"ctaButton":387,"ctaLink":388},[343],{"data":7084,"content":7085,"nodeType":71},{},[7086,7092],{"data":7087,"content":7088,"nodeType":356},{},[7089],{"data":7090,"marks":7091,"value":355,"nodeType":79},{},[],{"data":7093,"content":7094,"nodeType":84},{},[7095],{"data":7096,"marks":7097,"value":363,"nodeType":79},{},[],{"metadata":7099,"sys":7102,"fields":7107},{"tags":7100,"concepts":7101},[],[],{"space":7103,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":7105,"publishedVersion":59,"revision":22,"locale":27},{"sys":7104},{"type":12,"linkType":13,"id":14},{"sys":7106},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":7108},{"url":379,"details":7109,"fileName":385,"contentType":386},{"size":381,"image":7110},{"width":383,"height":384},{"sys":7112,"fields":7115},{"id":7113,"createdAt":7114},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":7116,"slug":7117,"articleIntro":7116,"category":7118},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[7119],{"metadata":7120,"sys":7123,"fields":7130},{"tags":7121,"concepts":7122},[],[],{"space":7124,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7126,"publishedVersion":334,"revision":59,"contentType":7128,"locale":27},{"sys":7125},{"type":12,"linkType":13,"id":14},{"sys":7127},{"id":20,"type":12,"linkType":21},{"sys":7129},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7131,"metaTitle":344,"metaDescription":345,"mainTitle":7132,"subtitle":364,"heroImage":7147,"ctaButton":387,"ctaLink":388},[343],{"data":7133,"content":7134,"nodeType":71},{},[7135,7141],{"data":7136,"content":7137,"nodeType":356},{},[7138],{"data":7139,"marks":7140,"value":355,"nodeType":79},{},[],{"data":7142,"content":7143,"nodeType":84},{},[7144],{"data":7145,"marks":7146,"value":363,"nodeType":79},{},[],{"metadata":7148,"sys":7151,"fields":7156},{"tags":7149,"concepts":7150},[],[],{"space":7152,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":7154,"publishedVersion":59,"revision":22,"locale":27},{"sys":7153},{"type":12,"linkType":13,"id":14},{"sys":7155},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":7157},{"url":379,"details":7158,"fileName":385,"contentType":386},{"size":381,"image":7159},{"width":383,"height":384},{"sys":7161,"fields":7164},{"id":7162,"createdAt":7163},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":7165,"slug":7166,"articleIntro":7165,"category":7167},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[7168],{"metadata":7169,"sys":7172,"fields":7179},{"tags":7170,"concepts":7171},[],[],{"space":7173,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7175,"publishedVersion":334,"revision":59,"contentType":7177,"locale":27},{"sys":7174},{"type":12,"linkType":13,"id":14},{"sys":7176},{"id":20,"type":12,"linkType":21},{"sys":7178},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7180,"metaTitle":344,"metaDescription":345,"mainTitle":7181,"subtitle":364,"heroImage":7196,"ctaButton":387,"ctaLink":388},[343],{"data":7182,"content":7183,"nodeType":71},{},[7184,7190],{"data":7185,"content":7186,"nodeType":356},{},[7187],{"data":7188,"marks":7189,"value":355,"nodeType":79},{},[],{"data":7191,"content":7192,"nodeType":84},{},[7193],{"data":7194,"marks":7195,"value":363,"nodeType":79},{},[],{"metadata":7197,"sys":7200,"fields":7205},{"tags":7198,"concepts":7199},[],[],{"space":7201,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":7203,"publishedVersion":59,"revision":22,"locale":27},{"sys":7202},{"type":12,"linkType":13,"id":14},{"sys":7204},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":7206},{"url":379,"details":7207,"fileName":385,"contentType":386},{"size":381,"image":7208},{"width":383,"height":384},{"sys":7210,"fields":7213},{"id":7211,"createdAt":7212},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":7214,"slug":7215,"articleIntro":-1,"category":7216},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[7217],{"metadata":7218,"sys":7221,"fields":7228},{"tags":7219,"concepts":7220},[],[],{"space":7222,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7224,"publishedVersion":334,"revision":59,"contentType":7226,"locale":27},{"sys":7223},{"type":12,"linkType":13,"id":14},{"sys":7225},{"id":20,"type":12,"linkType":21},{"sys":7227},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7229,"metaTitle":344,"metaDescription":345,"mainTitle":7230,"subtitle":364,"heroImage":7245,"ctaButton":387,"ctaLink":388},[343],{"data":7231,"content":7232,"nodeType":71},{},[7233,7239],{"data":7234,"content":7235,"nodeType":356},{},[7236],{"data":7237,"marks":7238,"value":355,"nodeType":79},{},[],{"data":7240,"content":7241,"nodeType":84},{},[7242],{"data":7243,"marks":7244,"value":363,"nodeType":79},{},[],{"metadata":7246,"sys":7249,"fields":7254},{"tags":7247,"concepts":7248},[],[],{"space":7250,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":7252,"publishedVersion":59,"revision":22,"locale":27},{"sys":7251},{"type":12,"linkType":13,"id":14},{"sys":7253},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":7255},{"url":379,"details":7256,"fileName":385,"contentType":386},{"size":381,"image":7257},{"width":383,"height":384},{"sys":7259,"fields":7262},{"id":7260,"createdAt":7261},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":7263,"slug":7264,"articleIntro":7263,"category":7265},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[7266],{"metadata":7267,"sys":7270,"fields":7277},{"tags":7268,"concepts":7269},[],[],{"space":7271,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7273,"publishedVersion":334,"revision":59,"contentType":7275,"locale":27},{"sys":7272},{"type":12,"linkType":13,"id":14},{"sys":7274},{"id":20,"type":12,"linkType":21},{"sys":7276},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7278,"metaTitle":344,"metaDescription":345,"mainTitle":7279,"subtitle":364,"heroImage":7294,"ctaButton":387,"ctaLink":388},[343],{"data":7280,"content":7281,"nodeType":71},{},[7282,7288],{"data":7283,"content":7284,"nodeType":356},{},[7285],{"data":7286,"marks":7287,"value":355,"nodeType":79},{},[],{"data":7289,"content":7290,"nodeType":84},{},[7291],{"data":7292,"marks":7293,"value":363,"nodeType":79},{},[],{"metadata":7295,"sys":7298,"fields":7303},{"tags":7296,"concepts":7297},[],[],{"space":7299,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":7301,"publishedVersion":59,"revision":22,"locale":27},{"sys":7300},{"type":12,"linkType":13,"id":14},{"sys":7302},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":7304},{"url":379,"details":7305,"fileName":385,"contentType":386},{"size":381,"image":7306},{"width":383,"height":384},{"sys":7308,"fields":7311},{"id":7309,"createdAt":7310},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":7312,"slug":7313,"articleIntro":7312,"category":7314},"Compte 503 - Actions","compte-503-actions",[7315],{"metadata":7316,"sys":7319,"fields":7326},{"tags":7317,"concepts":7318},[],[],{"space":7320,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7322,"publishedVersion":334,"revision":59,"contentType":7324,"locale":27},{"sys":7321},{"type":12,"linkType":13,"id":14},{"sys":7323},{"id":20,"type":12,"linkType":21},{"sys":7325},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7327,"metaTitle":344,"metaDescription":345,"mainTitle":7328,"subtitle":364,"heroImage":7343,"ctaButton":387,"ctaLink":388},[343],{"data":7329,"content":7330,"nodeType":71},{},[7331,7337],{"data":7332,"content":7333,"nodeType":356},{},[7334],{"data":7335,"marks":7336,"value":355,"nodeType":79},{},[],{"data":7338,"content":7339,"nodeType":84},{},[7340],{"data":7341,"marks":7342,"value":363,"nodeType":79},{},[],{"metadata":7344,"sys":7347,"fields":7352},{"tags":7345,"concepts":7346},[],[],{"space":7348,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":7350,"publishedVersion":59,"revision":22,"locale":27},{"sys":7349},{"type":12,"linkType":13,"id":14},{"sys":7351},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":7353},{"url":379,"details":7354,"fileName":385,"contentType":386},{"size":381,"image":7355},{"width":383,"height":384},{"sys":7357,"fields":7360},{"id":7358,"createdAt":7359},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":7361,"slug":7362,"articleIntro":7361,"category":7363},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[7364],{"metadata":7365,"sys":7368,"fields":7375},{"tags":7366,"concepts":7367},[],[],{"space":7369,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7371,"publishedVersion":334,"revision":59,"contentType":7373,"locale":27},{"sys":7370},{"type":12,"linkType":13,"id":14},{"sys":7372},{"id":20,"type":12,"linkType":21},{"sys":7374},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7376,"metaTitle":344,"metaDescription":345,"mainTitle":7377,"subtitle":364,"heroImage":7392,"ctaButton":387,"ctaLink":388},[343],{"data":7378,"content":7379,"nodeType":71},{},[7380,7386],{"data":7381,"content":7382,"nodeType":356},{},[7383],{"data":7384,"marks":7385,"value":355,"nodeType":79},{},[],{"data":7387,"content":7388,"nodeType":84},{},[7389],{"data":7390,"marks":7391,"value":363,"nodeType":79},{},[],{"metadata":7393,"sys":7396,"fields":7401},{"tags":7394,"concepts":7395},[],[],{"space":7397,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":7399,"publishedVersion":59,"revision":22,"locale":27},{"sys":7398},{"type":12,"linkType":13,"id":14},{"sys":7400},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":7402},{"url":379,"details":7403,"fileName":385,"contentType":386},{"size":381,"image":7404},{"width":383,"height":384},{"sys":7406,"fields":7409},{"id":7407,"createdAt":7408},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":7410,"slug":7411,"articleIntro":7410,"category":7412},"668 - Autres charges financières","compte-668-autres-charges-financieres",[7413],{"metadata":7414,"sys":7417,"fields":7424},{"tags":7415,"concepts":7416},[],[],{"space":7418,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7420,"publishedVersion":334,"revision":59,"contentType":7422,"locale":27},{"sys":7419},{"type":12,"linkType":13,"id":14},{"sys":7421},{"id":20,"type":12,"linkType":21},{"sys":7423},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7425,"metaTitle":344,"metaDescription":345,"mainTitle":7426,"subtitle":364,"heroImage":7441,"ctaButton":387,"ctaLink":388},[343],{"data":7427,"content":7428,"nodeType":71},{},[7429,7435],{"data":7430,"content":7431,"nodeType":356},{},[7432],{"data":7433,"marks":7434,"value":355,"nodeType":79},{},[],{"data":7436,"content":7437,"nodeType":84},{},[7438],{"data":7439,"marks":7440,"value":363,"nodeType":79},{},[],{"metadata":7442,"sys":7445,"fields":7450},{"tags":7443,"concepts":7444},[],[],{"space":7446,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":7448,"publishedVersion":59,"revision":22,"locale":27},{"sys":7447},{"type":12,"linkType":13,"id":14},{"sys":7449},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":7451},{"url":379,"details":7452,"fileName":385,"contentType":386},{"size":381,"image":7453},{"width":383,"height":384},{"sys":7455,"fields":7458},{"id":7456,"createdAt":7457},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":7459,"slug":7460,"articleIntro":-1,"category":7461},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[7462],{"metadata":7463,"sys":7466,"fields":7473},{"tags":7464,"concepts":7465},[],[],{"space":7467,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7469,"publishedVersion":334,"revision":59,"contentType":7471,"locale":27},{"sys":7468},{"type":12,"linkType":13,"id":14},{"sys":7470},{"id":20,"type":12,"linkType":21},{"sys":7472},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7474,"metaTitle":344,"metaDescription":345,"mainTitle":7475,"subtitle":364,"heroImage":7490,"ctaButton":387,"ctaLink":388},[343],{"data":7476,"content":7477,"nodeType":71},{},[7478,7484],{"data":7479,"content":7480,"nodeType":356},{},[7481],{"data":7482,"marks":7483,"value":355,"nodeType":79},{},[],{"data":7485,"content":7486,"nodeType":84},{},[7487],{"data":7488,"marks":7489,"value":363,"nodeType":79},{},[],{"metadata":7491,"sys":7494,"fields":7499},{"tags":7492,"concepts":7493},[],[],{"space":7495,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":7497,"publishedVersion":59,"revision":22,"locale":27},{"sys":7496},{"type":12,"linkType":13,"id":14},{"sys":7498},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":7500},{"url":379,"details":7501,"fileName":385,"contentType":386},{"size":381,"image":7502},{"width":383,"height":384},{"sys":7504,"fields":7507},{"id":7505,"createdAt":7506},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":7508,"slug":7509,"articleIntro":7508,"category":7510},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[7511],{"metadata":7512,"sys":7515,"fields":7522},{"tags":7513,"concepts":7514},[],[],{"space":7516,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7518,"publishedVersion":334,"revision":59,"contentType":7520,"locale":27},{"sys":7517},{"type":12,"linkType":13,"id":14},{"sys":7519},{"id":20,"type":12,"linkType":21},{"sys":7521},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7523,"metaTitle":344,"metaDescription":345,"mainTitle":7524,"subtitle":364,"heroImage":7539,"ctaButton":387,"ctaLink":388},[343],{"data":7525,"content":7526,"nodeType":71},{},[7527,7533],{"data":7528,"content":7529,"nodeType":356},{},[7530],{"data":7531,"marks":7532,"value":355,"nodeType":79},{},[],{"data":7534,"content":7535,"nodeType":84},{},[7536],{"data":7537,"marks":7538,"value":363,"nodeType":79},{},[],{"metadata":7540,"sys":7543,"fields":7548},{"tags":7541,"concepts":7542},[],[],{"space":7544,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":7546,"publishedVersion":59,"revision":22,"locale":27},{"sys":7545},{"type":12,"linkType":13,"id":14},{"sys":7547},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":7549},{"url":379,"details":7550,"fileName":385,"contentType":386},{"size":381,"image":7551},{"width":383,"height":384},{"sys":7553,"fields":7556},{"id":7554,"createdAt":7555},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":7557,"slug":7558,"articleIntro":7557,"category":7559},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[7560],{"metadata":7561,"sys":7564,"fields":7571},{"tags":7562,"concepts":7563},[],[],{"space":7565,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7567,"publishedVersion":334,"revision":59,"contentType":7569,"locale":27},{"sys":7566},{"type":12,"linkType":13,"id":14},{"sys":7568},{"id":20,"type":12,"linkType":21},{"sys":7570},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7572,"metaTitle":344,"metaDescription":345,"mainTitle":7573,"subtitle":364,"heroImage":7588,"ctaButton":387,"ctaLink":388},[343],{"data":7574,"content":7575,"nodeType":71},{},[7576,7582],{"data":7577,"content":7578,"nodeType":356},{},[7579],{"data":7580,"marks":7581,"value":355,"nodeType":79},{},[],{"data":7583,"content":7584,"nodeType":84},{},[7585],{"data":7586,"marks":7587,"value":363,"nodeType":79},{},[],{"metadata":7589,"sys":7592,"fields":7597},{"tags":7590,"concepts":7591},[],[],{"space":7593,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":7595,"publishedVersion":59,"revision":22,"locale":27},{"sys":7594},{"type":12,"linkType":13,"id":14},{"sys":7596},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":7598},{"url":379,"details":7599,"fileName":385,"contentType":386},{"size":381,"image":7600},{"width":383,"height":384},{"sys":7602,"fields":7605},{"id":7603,"createdAt":7604},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":7606,"slug":7607,"articleIntro":7606,"category":7608},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[7609],{"metadata":7610,"sys":7613,"fields":7620},{"tags":7611,"concepts":7612},[],[],{"space":7614,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7616,"publishedVersion":334,"revision":59,"contentType":7618,"locale":27},{"sys":7615},{"type":12,"linkType":13,"id":14},{"sys":7617},{"id":20,"type":12,"linkType":21},{"sys":7619},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7621,"metaTitle":344,"metaDescription":345,"mainTitle":7622,"subtitle":364,"heroImage":7637,"ctaButton":387,"ctaLink":388},[343],{"data":7623,"content":7624,"nodeType":71},{},[7625,7631],{"data":7626,"content":7627,"nodeType":356},{},[7628],{"data":7629,"marks":7630,"value":355,"nodeType":79},{},[],{"data":7632,"content":7633,"nodeType":84},{},[7634],{"data":7635,"marks":7636,"value":363,"nodeType":79},{},[],{"metadata":7638,"sys":7641,"fields":7646},{"tags":7639,"concepts":7640},[],[],{"space":7642,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":7644,"publishedVersion":59,"revision":22,"locale":27},{"sys":7643},{"type":12,"linkType":13,"id":14},{"sys":7645},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":7647},{"url":379,"details":7648,"fileName":385,"contentType":386},{"size":381,"image":7649},{"width":383,"height":384},{"sys":7651,"fields":7654},{"id":7652,"createdAt":7653},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":7655,"slug":7656,"articleIntro":7655,"category":7657},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[7658],{"metadata":7659,"sys":7662,"fields":7669},{"tags":7660,"concepts":7661},[],[],{"space":7663,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7665,"publishedVersion":334,"revision":59,"contentType":7667,"locale":27},{"sys":7664},{"type":12,"linkType":13,"id":14},{"sys":7666},{"id":20,"type":12,"linkType":21},{"sys":7668},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7670,"metaTitle":344,"metaDescription":345,"mainTitle":7671,"subtitle":364,"heroImage":7686,"ctaButton":387,"ctaLink":388},[343],{"data":7672,"content":7673,"nodeType":71},{},[7674,7680],{"data":7675,"content":7676,"nodeType":356},{},[7677],{"data":7678,"marks":7679,"value":355,"nodeType":79},{},[],{"data":7681,"content":7682,"nodeType":84},{},[7683],{"data":7684,"marks":7685,"value":363,"nodeType":79},{},[],{"metadata":7687,"sys":7690,"fields":7695},{"tags":7688,"concepts":7689},[],[],{"space":7691,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":7693,"publishedVersion":59,"revision":22,"locale":27},{"sys":7692},{"type":12,"linkType":13,"id":14},{"sys":7694},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":7696},{"url":379,"details":7697,"fileName":385,"contentType":386},{"size":381,"image":7698},{"width":383,"height":384},{"sys":7700,"fields":7703},{"id":7701,"createdAt":7702},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":7704,"slug":7705,"articleIntro":7704,"category":7706},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[7707],{"metadata":7708,"sys":7711,"fields":7718},{"tags":7709,"concepts":7710},[],[],{"space":7712,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7714,"publishedVersion":334,"revision":59,"contentType":7716,"locale":27},{"sys":7713},{"type":12,"linkType":13,"id":14},{"sys":7715},{"id":20,"type":12,"linkType":21},{"sys":7717},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7719,"metaTitle":344,"metaDescription":345,"mainTitle":7720,"subtitle":364,"heroImage":7735,"ctaButton":387,"ctaLink":388},[343],{"data":7721,"content":7722,"nodeType":71},{},[7723,7729],{"data":7724,"content":7725,"nodeType":356},{},[7726],{"data":7727,"marks":7728,"value":355,"nodeType":79},{},[],{"data":7730,"content":7731,"nodeType":84},{},[7732],{"data":7733,"marks":7734,"value":363,"nodeType":79},{},[],{"metadata":7736,"sys":7739,"fields":7744},{"tags":7737,"concepts":7738},[],[],{"space":7740,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":7742,"publishedVersion":59,"revision":22,"locale":27},{"sys":7741},{"type":12,"linkType":13,"id":14},{"sys":7743},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":7745},{"url":379,"details":7746,"fileName":385,"contentType":386},{"size":381,"image":7747},{"width":383,"height":384},{"sys":7749,"fields":7752},{"id":7750,"createdAt":7751},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":7753,"slug":7754,"articleIntro":7753,"category":7755},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[7756],{"metadata":7757,"sys":7760,"fields":7767},{"tags":7758,"concepts":7759},[],[],{"space":7761,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7763,"publishedVersion":334,"revision":59,"contentType":7765,"locale":27},{"sys":7762},{"type":12,"linkType":13,"id":14},{"sys":7764},{"id":20,"type":12,"linkType":21},{"sys":7766},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7768,"metaTitle":344,"metaDescription":345,"mainTitle":7769,"subtitle":364,"heroImage":7784,"ctaButton":387,"ctaLink":388},[343],{"data":7770,"content":7771,"nodeType":71},{},[7772,7778],{"data":7773,"content":7774,"nodeType":356},{},[7775],{"data":7776,"marks":7777,"value":355,"nodeType":79},{},[],{"data":7779,"content":7780,"nodeType":84},{},[7781],{"data":7782,"marks":7783,"value":363,"nodeType":79},{},[],{"metadata":7785,"sys":7788,"fields":7793},{"tags":7786,"concepts":7787},[],[],{"space":7789,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":7791,"publishedVersion":59,"revision":22,"locale":27},{"sys":7790},{"type":12,"linkType":13,"id":14},{"sys":7792},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":7794},{"url":379,"details":7795,"fileName":385,"contentType":386},{"size":381,"image":7796},{"width":383,"height":384},{"sys":7798,"fields":7801},{"id":7799,"createdAt":7800},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":7802,"slug":7803,"articleIntro":7802,"category":7804},"Classe 15 - Provisions","classe-15-provisions",[7805],{"metadata":7806,"sys":7809,"fields":7816},{"tags":7807,"concepts":7808},[],[],{"space":7810,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7812,"publishedVersion":334,"revision":59,"contentType":7814,"locale":27},{"sys":7811},{"type":12,"linkType":13,"id":14},{"sys":7813},{"id":20,"type":12,"linkType":21},{"sys":7815},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7817,"metaTitle":344,"metaDescription":345,"mainTitle":7818,"subtitle":364,"heroImage":7833,"ctaButton":387,"ctaLink":388},[343],{"data":7819,"content":7820,"nodeType":71},{},[7821,7827],{"data":7822,"content":7823,"nodeType":356},{},[7824],{"data":7825,"marks":7826,"value":355,"nodeType":79},{},[],{"data":7828,"content":7829,"nodeType":84},{},[7830],{"data":7831,"marks":7832,"value":363,"nodeType":79},{},[],{"metadata":7834,"sys":7837,"fields":7842},{"tags":7835,"concepts":7836},[],[],{"space":7838,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":7840,"publishedVersion":59,"revision":22,"locale":27},{"sys":7839},{"type":12,"linkType":13,"id":14},{"sys":7841},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":7843},{"url":379,"details":7844,"fileName":385,"contentType":386},{"size":381,"image":7845},{"width":383,"height":384},{"sys":7847,"fields":7850},{"id":7848,"createdAt":7849},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":7851,"slug":7852,"articleIntro":7851,"category":7853},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[7854],{"metadata":7855,"sys":7858,"fields":7865},{"tags":7856,"concepts":7857},[],[],{"space":7859,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7861,"publishedVersion":334,"revision":59,"contentType":7863,"locale":27},{"sys":7860},{"type":12,"linkType":13,"id":14},{"sys":7862},{"id":20,"type":12,"linkType":21},{"sys":7864},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7866,"metaTitle":344,"metaDescription":345,"mainTitle":7867,"subtitle":364,"heroImage":7882,"ctaButton":387,"ctaLink":388},[343],{"data":7868,"content":7869,"nodeType":71},{},[7870,7876],{"data":7871,"content":7872,"nodeType":356},{},[7873],{"data":7874,"marks":7875,"value":355,"nodeType":79},{},[],{"data":7877,"content":7878,"nodeType":84},{},[7879],{"data":7880,"marks":7881,"value":363,"nodeType":79},{},[],{"metadata":7883,"sys":7886,"fields":7891},{"tags":7884,"concepts":7885},[],[],{"space":7887,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":7889,"publishedVersion":59,"revision":22,"locale":27},{"sys":7888},{"type":12,"linkType":13,"id":14},{"sys":7890},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":7892},{"url":379,"details":7893,"fileName":385,"contentType":386},{"size":381,"image":7894},{"width":383,"height":384},{"sys":7896,"fields":7899},{"id":7897,"createdAt":7898},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":7900,"slug":7901,"articleIntro":7900,"category":7902},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[7903],{"metadata":7904,"sys":7907,"fields":7914},{"tags":7905,"concepts":7906},[],[],{"space":7908,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7910,"publishedVersion":334,"revision":59,"contentType":7912,"locale":27},{"sys":7909},{"type":12,"linkType":13,"id":14},{"sys":7911},{"id":20,"type":12,"linkType":21},{"sys":7913},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7915,"metaTitle":344,"metaDescription":345,"mainTitle":7916,"subtitle":364,"heroImage":7931,"ctaButton":387,"ctaLink":388},[343],{"data":7917,"content":7918,"nodeType":71},{},[7919,7925],{"data":7920,"content":7921,"nodeType":356},{},[7922],{"data":7923,"marks":7924,"value":355,"nodeType":79},{},[],{"data":7926,"content":7927,"nodeType":84},{},[7928],{"data":7929,"marks":7930,"value":363,"nodeType":79},{},[],{"metadata":7932,"sys":7935,"fields":7940},{"tags":7933,"concepts":7934},[],[],{"space":7936,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":7938,"publishedVersion":59,"revision":22,"locale":27},{"sys":7937},{"type":12,"linkType":13,"id":14},{"sys":7939},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":7941},{"url":379,"details":7942,"fileName":385,"contentType":386},{"size":381,"image":7943},{"width":383,"height":384},{"sys":7945,"fields":7948},{"id":7946,"createdAt":7947},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":7949,"slug":7950,"articleIntro":7949,"category":7951},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[7952],{"metadata":7953,"sys":7956,"fields":7963},{"tags":7954,"concepts":7955},[],[],{"space":7957,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":7959,"publishedVersion":334,"revision":59,"contentType":7961,"locale":27},{"sys":7958},{"type":12,"linkType":13,"id":14},{"sys":7960},{"id":20,"type":12,"linkType":21},{"sys":7962},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":7964,"metaTitle":344,"metaDescription":345,"mainTitle":7965,"subtitle":364,"heroImage":7980,"ctaButton":387,"ctaLink":388},[343],{"data":7966,"content":7967,"nodeType":71},{},[7968,7974],{"data":7969,"content":7970,"nodeType":356},{},[7971],{"data":7972,"marks":7973,"value":355,"nodeType":79},{},[],{"data":7975,"content":7976,"nodeType":84},{},[7977],{"data":7978,"marks":7979,"value":363,"nodeType":79},{},[],{"metadata":7981,"sys":7984,"fields":7989},{"tags":7982,"concepts":7983},[],[],{"space":7985,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":7987,"publishedVersion":59,"revision":22,"locale":27},{"sys":7986},{"type":12,"linkType":13,"id":14},{"sys":7988},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":7990},{"url":379,"details":7991,"fileName":385,"contentType":386},{"size":381,"image":7992},{"width":383,"height":384},{"sys":7994,"fields":7997},{"id":7995,"createdAt":7996},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":7998,"slug":7999,"articleIntro":7998,"category":8000},"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",[8001],{"metadata":8002,"sys":8005,"fields":8012},{"tags":8003,"concepts":8004},[],[],{"space":8006,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8008,"publishedVersion":334,"revision":59,"contentType":8010,"locale":27},{"sys":8007},{"type":12,"linkType":13,"id":14},{"sys":8009},{"id":20,"type":12,"linkType":21},{"sys":8011},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8013,"metaTitle":344,"metaDescription":345,"mainTitle":8014,"subtitle":364,"heroImage":8029,"ctaButton":387,"ctaLink":388},[343],{"data":8015,"content":8016,"nodeType":71},{},[8017,8023],{"data":8018,"content":8019,"nodeType":356},{},[8020],{"data":8021,"marks":8022,"value":355,"nodeType":79},{},[],{"data":8024,"content":8025,"nodeType":84},{},[8026],{"data":8027,"marks":8028,"value":363,"nodeType":79},{},[],{"metadata":8030,"sys":8033,"fields":8038},{"tags":8031,"concepts":8032},[],[],{"space":8034,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":8036,"publishedVersion":59,"revision":22,"locale":27},{"sys":8035},{"type":12,"linkType":13,"id":14},{"sys":8037},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":8039},{"url":379,"details":8040,"fileName":385,"contentType":386},{"size":381,"image":8041},{"width":383,"height":384},{"sys":8043,"fields":8046},{"id":8044,"createdAt":8045},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":8047,"slug":8048,"articleIntro":8047,"category":8049},"698 - Intégration fiscale","compte-698-integration-fiscale",[8050],{"metadata":8051,"sys":8054,"fields":8061},{"tags":8052,"concepts":8053},[],[],{"space":8055,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8057,"publishedVersion":334,"revision":59,"contentType":8059,"locale":27},{"sys":8056},{"type":12,"linkType":13,"id":14},{"sys":8058},{"id":20,"type":12,"linkType":21},{"sys":8060},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8062,"metaTitle":344,"metaDescription":345,"mainTitle":8063,"subtitle":364,"heroImage":8078,"ctaButton":387,"ctaLink":388},[343],{"data":8064,"content":8065,"nodeType":71},{},[8066,8072],{"data":8067,"content":8068,"nodeType":356},{},[8069],{"data":8070,"marks":8071,"value":355,"nodeType":79},{},[],{"data":8073,"content":8074,"nodeType":84},{},[8075],{"data":8076,"marks":8077,"value":363,"nodeType":79},{},[],{"metadata":8079,"sys":8082,"fields":8087},{"tags":8080,"concepts":8081},[],[],{"space":8083,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":8085,"publishedVersion":59,"revision":22,"locale":27},{"sys":8084},{"type":12,"linkType":13,"id":14},{"sys":8086},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":8088},{"url":379,"details":8089,"fileName":385,"contentType":386},{"size":381,"image":8090},{"width":383,"height":384},{"sys":8092,"fields":8095},{"id":8093,"createdAt":8094},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":8096,"slug":8097,"articleIntro":8096,"category":8098},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[8099],{"metadata":8100,"sys":8103,"fields":8110},{"tags":8101,"concepts":8102},[],[],{"space":8104,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8106,"publishedVersion":334,"revision":59,"contentType":8108,"locale":27},{"sys":8105},{"type":12,"linkType":13,"id":14},{"sys":8107},{"id":20,"type":12,"linkType":21},{"sys":8109},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8111,"metaTitle":344,"metaDescription":345,"mainTitle":8112,"subtitle":364,"heroImage":8127,"ctaButton":387,"ctaLink":388},[343],{"data":8113,"content":8114,"nodeType":71},{},[8115,8121],{"data":8116,"content":8117,"nodeType":356},{},[8118],{"data":8119,"marks":8120,"value":355,"nodeType":79},{},[],{"data":8122,"content":8123,"nodeType":84},{},[8124],{"data":8125,"marks":8126,"value":363,"nodeType":79},{},[],{"metadata":8128,"sys":8131,"fields":8136},{"tags":8129,"concepts":8130},[],[],{"space":8132,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":8134,"publishedVersion":59,"revision":22,"locale":27},{"sys":8133},{"type":12,"linkType":13,"id":14},{"sys":8135},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":8137},{"url":379,"details":8138,"fileName":385,"contentType":386},{"size":381,"image":8139},{"width":383,"height":384},{"sys":8141,"fields":8144},{"id":8142,"createdAt":8143},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":8145,"slug":8146,"articleIntro":8145,"category":8147},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[8148],{"metadata":8149,"sys":8152,"fields":8159},{"tags":8150,"concepts":8151},[],[],{"space":8153,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8155,"publishedVersion":334,"revision":59,"contentType":8157,"locale":27},{"sys":8154},{"type":12,"linkType":13,"id":14},{"sys":8156},{"id":20,"type":12,"linkType":21},{"sys":8158},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8160,"metaTitle":344,"metaDescription":345,"mainTitle":8161,"subtitle":364,"heroImage":8176,"ctaButton":387,"ctaLink":388},[343],{"data":8162,"content":8163,"nodeType":71},{},[8164,8170],{"data":8165,"content":8166,"nodeType":356},{},[8167],{"data":8168,"marks":8169,"value":355,"nodeType":79},{},[],{"data":8171,"content":8172,"nodeType":84},{},[8173],{"data":8174,"marks":8175,"value":363,"nodeType":79},{},[],{"metadata":8177,"sys":8180,"fields":8185},{"tags":8178,"concepts":8179},[],[],{"space":8181,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":8183,"publishedVersion":59,"revision":22,"locale":27},{"sys":8182},{"type":12,"linkType":13,"id":14},{"sys":8184},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":8186},{"url":379,"details":8187,"fileName":385,"contentType":386},{"size":381,"image":8188},{"width":383,"height":384},{"sys":8190,"fields":8193},{"id":8191,"createdAt":8192},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":8194,"slug":8195,"articleIntro":8194,"category":8196},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[8197],{"metadata":8198,"sys":8201,"fields":8208},{"tags":8199,"concepts":8200},[],[],{"space":8202,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8204,"publishedVersion":334,"revision":59,"contentType":8206,"locale":27},{"sys":8203},{"type":12,"linkType":13,"id":14},{"sys":8205},{"id":20,"type":12,"linkType":21},{"sys":8207},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8209,"metaTitle":344,"metaDescription":345,"mainTitle":8210,"subtitle":364,"heroImage":8225,"ctaButton":387,"ctaLink":388},[343],{"data":8211,"content":8212,"nodeType":71},{},[8213,8219],{"data":8214,"content":8215,"nodeType":356},{},[8216],{"data":8217,"marks":8218,"value":355,"nodeType":79},{},[],{"data":8220,"content":8221,"nodeType":84},{},[8222],{"data":8223,"marks":8224,"value":363,"nodeType":79},{},[],{"metadata":8226,"sys":8229,"fields":8234},{"tags":8227,"concepts":8228},[],[],{"space":8230,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":8232,"publishedVersion":59,"revision":22,"locale":27},{"sys":8231},{"type":12,"linkType":13,"id":14},{"sys":8233},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":8235},{"url":379,"details":8236,"fileName":385,"contentType":386},{"size":381,"image":8237},{"width":383,"height":384},{"sys":8239,"fields":8242},{"id":8240,"createdAt":8241},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":8243,"slug":8244,"articleIntro":8243,"category":8245},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[8246],{"metadata":8247,"sys":8250,"fields":8257},{"tags":8248,"concepts":8249},[],[],{"space":8251,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8253,"publishedVersion":334,"revision":59,"contentType":8255,"locale":27},{"sys":8252},{"type":12,"linkType":13,"id":14},{"sys":8254},{"id":20,"type":12,"linkType":21},{"sys":8256},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8258,"metaTitle":344,"metaDescription":345,"mainTitle":8259,"subtitle":364,"heroImage":8274,"ctaButton":387,"ctaLink":388},[343],{"data":8260,"content":8261,"nodeType":71},{},[8262,8268],{"data":8263,"content":8264,"nodeType":356},{},[8265],{"data":8266,"marks":8267,"value":355,"nodeType":79},{},[],{"data":8269,"content":8270,"nodeType":84},{},[8271],{"data":8272,"marks":8273,"value":363,"nodeType":79},{},[],{"metadata":8275,"sys":8278,"fields":8283},{"tags":8276,"concepts":8277},[],[],{"space":8279,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":8281,"publishedVersion":59,"revision":22,"locale":27},{"sys":8280},{"type":12,"linkType":13,"id":14},{"sys":8282},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":8284},{"url":379,"details":8285,"fileName":385,"contentType":386},{"size":381,"image":8286},{"width":383,"height":384},{"sys":8288,"fields":8291},{"id":8289,"createdAt":8290},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":8292,"slug":8293,"articleIntro":8292,"category":8294},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[8295],{"metadata":8296,"sys":8299,"fields":8306},{"tags":8297,"concepts":8298},[],[],{"space":8300,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8302,"publishedVersion":334,"revision":59,"contentType":8304,"locale":27},{"sys":8301},{"type":12,"linkType":13,"id":14},{"sys":8303},{"id":20,"type":12,"linkType":21},{"sys":8305},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8307,"metaTitle":344,"metaDescription":345,"mainTitle":8308,"subtitle":364,"heroImage":8323,"ctaButton":387,"ctaLink":388},[343],{"data":8309,"content":8310,"nodeType":71},{},[8311,8317],{"data":8312,"content":8313,"nodeType":356},{},[8314],{"data":8315,"marks":8316,"value":355,"nodeType":79},{},[],{"data":8318,"content":8319,"nodeType":84},{},[8320],{"data":8321,"marks":8322,"value":363,"nodeType":79},{},[],{"metadata":8324,"sys":8327,"fields":8332},{"tags":8325,"concepts":8326},[],[],{"space":8328,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":8330,"publishedVersion":59,"revision":22,"locale":27},{"sys":8329},{"type":12,"linkType":13,"id":14},{"sys":8331},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":8333},{"url":379,"details":8334,"fileName":385,"contentType":386},{"size":381,"image":8335},{"width":383,"height":384},{"sys":8337,"fields":8340},{"id":8338,"createdAt":8339},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":8341,"slug":8342,"articleIntro":8341,"category":8343},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[8344],{"metadata":8345,"sys":8348,"fields":8355},{"tags":8346,"concepts":8347},[],[],{"space":8349,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8351,"publishedVersion":334,"revision":59,"contentType":8353,"locale":27},{"sys":8350},{"type":12,"linkType":13,"id":14},{"sys":8352},{"id":20,"type":12,"linkType":21},{"sys":8354},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8356,"metaTitle":344,"metaDescription":345,"mainTitle":8357,"subtitle":364,"heroImage":8372,"ctaButton":387,"ctaLink":388},[343],{"data":8358,"content":8359,"nodeType":71},{},[8360,8366],{"data":8361,"content":8362,"nodeType":356},{},[8363],{"data":8364,"marks":8365,"value":355,"nodeType":79},{},[],{"data":8367,"content":8368,"nodeType":84},{},[8369],{"data":8370,"marks":8371,"value":363,"nodeType":79},{},[],{"metadata":8373,"sys":8376,"fields":8381},{"tags":8374,"concepts":8375},[],[],{"space":8377,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":8379,"publishedVersion":59,"revision":22,"locale":27},{"sys":8378},{"type":12,"linkType":13,"id":14},{"sys":8380},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":8382},{"url":379,"details":8383,"fileName":385,"contentType":386},{"size":381,"image":8384},{"width":383,"height":384},{"sys":8386,"fields":8389},{"id":8387,"createdAt":8388},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":8390,"slug":8391,"articleIntro":8390,"category":8392},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[8393],{"metadata":8394,"sys":8397,"fields":8404},{"tags":8395,"concepts":8396},[],[],{"space":8398,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8400,"publishedVersion":334,"revision":59,"contentType":8402,"locale":27},{"sys":8399},{"type":12,"linkType":13,"id":14},{"sys":8401},{"id":20,"type":12,"linkType":21},{"sys":8403},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8405,"metaTitle":344,"metaDescription":345,"mainTitle":8406,"subtitle":364,"heroImage":8421,"ctaButton":387,"ctaLink":388},[343],{"data":8407,"content":8408,"nodeType":71},{},[8409,8415],{"data":8410,"content":8411,"nodeType":356},{},[8412],{"data":8413,"marks":8414,"value":355,"nodeType":79},{},[],{"data":8416,"content":8417,"nodeType":84},{},[8418],{"data":8419,"marks":8420,"value":363,"nodeType":79},{},[],{"metadata":8422,"sys":8425,"fields":8430},{"tags":8423,"concepts":8424},[],[],{"space":8426,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":8428,"publishedVersion":59,"revision":22,"locale":27},{"sys":8427},{"type":12,"linkType":13,"id":14},{"sys":8429},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":8431},{"url":379,"details":8432,"fileName":385,"contentType":386},{"size":381,"image":8433},{"width":383,"height":384},{"sys":8435,"fields":8438},{"id":8436,"createdAt":8437},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":8439,"slug":8440,"articleIntro":8439,"category":8441},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[8442],{"metadata":8443,"sys":8446,"fields":8453},{"tags":8444,"concepts":8445},[],[],{"space":8447,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8449,"publishedVersion":334,"revision":59,"contentType":8451,"locale":27},{"sys":8448},{"type":12,"linkType":13,"id":14},{"sys":8450},{"id":20,"type":12,"linkType":21},{"sys":8452},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8454,"metaTitle":344,"metaDescription":345,"mainTitle":8455,"subtitle":364,"heroImage":8470,"ctaButton":387,"ctaLink":388},[343],{"data":8456,"content":8457,"nodeType":71},{},[8458,8464],{"data":8459,"content":8460,"nodeType":356},{},[8461],{"data":8462,"marks":8463,"value":355,"nodeType":79},{},[],{"data":8465,"content":8466,"nodeType":84},{},[8467],{"data":8468,"marks":8469,"value":363,"nodeType":79},{},[],{"metadata":8471,"sys":8474,"fields":8479},{"tags":8472,"concepts":8473},[],[],{"space":8475,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":8477,"publishedVersion":59,"revision":22,"locale":27},{"sys":8476},{"type":12,"linkType":13,"id":14},{"sys":8478},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":8480},{"url":379,"details":8481,"fileName":385,"contentType":386},{"size":381,"image":8482},{"width":383,"height":384},{"sys":8484,"fields":8487},{"id":8485,"createdAt":8486},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":8488,"slug":8489,"articleIntro":8488,"category":8490},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[8491],{"metadata":8492,"sys":8495,"fields":8502},{"tags":8493,"concepts":8494},[],[],{"space":8496,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8498,"publishedVersion":334,"revision":59,"contentType":8500,"locale":27},{"sys":8497},{"type":12,"linkType":13,"id":14},{"sys":8499},{"id":20,"type":12,"linkType":21},{"sys":8501},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8503,"metaTitle":344,"metaDescription":345,"mainTitle":8504,"subtitle":364,"heroImage":8519,"ctaButton":387,"ctaLink":388},[343],{"data":8505,"content":8506,"nodeType":71},{},[8507,8513],{"data":8508,"content":8509,"nodeType":356},{},[8510],{"data":8511,"marks":8512,"value":355,"nodeType":79},{},[],{"data":8514,"content":8515,"nodeType":84},{},[8516],{"data":8517,"marks":8518,"value":363,"nodeType":79},{},[],{"metadata":8520,"sys":8523,"fields":8528},{"tags":8521,"concepts":8522},[],[],{"space":8524,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":8526,"publishedVersion":59,"revision":22,"locale":27},{"sys":8525},{"type":12,"linkType":13,"id":14},{"sys":8527},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":8529},{"url":379,"details":8530,"fileName":385,"contentType":386},{"size":381,"image":8531},{"width":383,"height":384},{"sys":8533,"fields":8536},{"id":8534,"createdAt":8535},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":8537,"slug":8538,"articleIntro":-1,"category":8539},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[8540],{"metadata":8541,"sys":8544,"fields":8551},{"tags":8542,"concepts":8543},[],[],{"space":8545,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8547,"publishedVersion":334,"revision":59,"contentType":8549,"locale":27},{"sys":8546},{"type":12,"linkType":13,"id":14},{"sys":8548},{"id":20,"type":12,"linkType":21},{"sys":8550},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8552,"metaTitle":344,"metaDescription":345,"mainTitle":8553,"subtitle":364,"heroImage":8568,"ctaButton":387,"ctaLink":388},[343],{"data":8554,"content":8555,"nodeType":71},{},[8556,8562],{"data":8557,"content":8558,"nodeType":356},{},[8559],{"data":8560,"marks":8561,"value":355,"nodeType":79},{},[],{"data":8563,"content":8564,"nodeType":84},{},[8565],{"data":8566,"marks":8567,"value":363,"nodeType":79},{},[],{"metadata":8569,"sys":8572,"fields":8577},{"tags":8570,"concepts":8571},[],[],{"space":8573,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":8575,"publishedVersion":59,"revision":22,"locale":27},{"sys":8574},{"type":12,"linkType":13,"id":14},{"sys":8576},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":8578},{"url":379,"details":8579,"fileName":385,"contentType":386},{"size":381,"image":8580},{"width":383,"height":384},{"sys":8582,"fields":8585},{"id":8583,"createdAt":8584},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":8586,"slug":8587,"articleIntro":8588,"category":8589},"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.",[8590],{"metadata":8591,"sys":8594,"fields":8601},{"tags":8592,"concepts":8593},[],[],{"space":8595,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8597,"publishedVersion":334,"revision":59,"contentType":8599,"locale":27},{"sys":8596},{"type":12,"linkType":13,"id":14},{"sys":8598},{"id":20,"type":12,"linkType":21},{"sys":8600},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8602,"metaTitle":344,"metaDescription":345,"mainTitle":8603,"subtitle":364,"heroImage":8618,"ctaButton":387,"ctaLink":388},[343],{"data":8604,"content":8605,"nodeType":71},{},[8606,8612],{"data":8607,"content":8608,"nodeType":356},{},[8609],{"data":8610,"marks":8611,"value":355,"nodeType":79},{},[],{"data":8613,"content":8614,"nodeType":84},{},[8615],{"data":8616,"marks":8617,"value":363,"nodeType":79},{},[],{"metadata":8619,"sys":8622,"fields":8627},{"tags":8620,"concepts":8621},[],[],{"space":8623,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":8625,"publishedVersion":59,"revision":22,"locale":27},{"sys":8624},{"type":12,"linkType":13,"id":14},{"sys":8626},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":8628},{"url":379,"details":8629,"fileName":385,"contentType":386},{"size":381,"image":8630},{"width":383,"height":384},{"sys":8632,"fields":8635},{"id":8633,"createdAt":8634},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":8636,"slug":8637,"articleIntro":8636,"category":8638},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[8639],{"metadata":8640,"sys":8643,"fields":8650},{"tags":8641,"concepts":8642},[],[],{"space":8644,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8646,"publishedVersion":334,"revision":59,"contentType":8648,"locale":27},{"sys":8645},{"type":12,"linkType":13,"id":14},{"sys":8647},{"id":20,"type":12,"linkType":21},{"sys":8649},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8651,"metaTitle":344,"metaDescription":345,"mainTitle":8652,"subtitle":364,"heroImage":8667,"ctaButton":387,"ctaLink":388},[343],{"data":8653,"content":8654,"nodeType":71},{},[8655,8661],{"data":8656,"content":8657,"nodeType":356},{},[8658],{"data":8659,"marks":8660,"value":355,"nodeType":79},{},[],{"data":8662,"content":8663,"nodeType":84},{},[8664],{"data":8665,"marks":8666,"value":363,"nodeType":79},{},[],{"metadata":8668,"sys":8671,"fields":8676},{"tags":8669,"concepts":8670},[],[],{"space":8672,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":8674,"publishedVersion":59,"revision":22,"locale":27},{"sys":8673},{"type":12,"linkType":13,"id":14},{"sys":8675},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":8677},{"url":379,"details":8678,"fileName":385,"contentType":386},{"size":381,"image":8679},{"width":383,"height":384},{"sys":8681,"fields":8684},{"id":8682,"createdAt":8683},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":8685,"slug":8686,"articleIntro":-1,"category":8687},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[8688],{"metadata":8689,"sys":8692,"fields":8699},{"tags":8690,"concepts":8691},[],[],{"space":8693,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8695,"publishedVersion":334,"revision":59,"contentType":8697,"locale":27},{"sys":8694},{"type":12,"linkType":13,"id":14},{"sys":8696},{"id":20,"type":12,"linkType":21},{"sys":8698},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8700,"metaTitle":344,"metaDescription":345,"mainTitle":8701,"subtitle":364,"heroImage":8716,"ctaButton":387,"ctaLink":388},[343],{"data":8702,"content":8703,"nodeType":71},{},[8704,8710],{"data":8705,"content":8706,"nodeType":356},{},[8707],{"data":8708,"marks":8709,"value":355,"nodeType":79},{},[],{"data":8711,"content":8712,"nodeType":84},{},[8713],{"data":8714,"marks":8715,"value":363,"nodeType":79},{},[],{"metadata":8717,"sys":8720,"fields":8725},{"tags":8718,"concepts":8719},[],[],{"space":8721,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":8723,"publishedVersion":59,"revision":22,"locale":27},{"sys":8722},{"type":12,"linkType":13,"id":14},{"sys":8724},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":8726},{"url":379,"details":8727,"fileName":385,"contentType":386},{"size":381,"image":8728},{"width":383,"height":384},{"sys":8730,"fields":8733},{"id":8731,"createdAt":8732},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":8734,"slug":8735,"articleIntro":8734,"category":8736},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[8737],{"metadata":8738,"sys":8741,"fields":8748},{"tags":8739,"concepts":8740},[],[],{"space":8742,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8744,"publishedVersion":334,"revision":59,"contentType":8746,"locale":27},{"sys":8743},{"type":12,"linkType":13,"id":14},{"sys":8745},{"id":20,"type":12,"linkType":21},{"sys":8747},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8749,"metaTitle":344,"metaDescription":345,"mainTitle":8750,"subtitle":364,"heroImage":8765,"ctaButton":387,"ctaLink":388},[343],{"data":8751,"content":8752,"nodeType":71},{},[8753,8759],{"data":8754,"content":8755,"nodeType":356},{},[8756],{"data":8757,"marks":8758,"value":355,"nodeType":79},{},[],{"data":8760,"content":8761,"nodeType":84},{},[8762],{"data":8763,"marks":8764,"value":363,"nodeType":79},{},[],{"metadata":8766,"sys":8769,"fields":8774},{"tags":8767,"concepts":8768},[],[],{"space":8770,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":8772,"publishedVersion":59,"revision":22,"locale":27},{"sys":8771},{"type":12,"linkType":13,"id":14},{"sys":8773},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":8775},{"url":379,"details":8776,"fileName":385,"contentType":386},{"size":381,"image":8777},{"width":383,"height":384},{"sys":8779,"fields":8782},{"id":8780,"createdAt":8781},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":8783,"slug":8784,"articleIntro":8785,"category":8786},"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.",[8787],{"metadata":8788,"sys":8791,"fields":8798},{"tags":8789,"concepts":8790},[],[],{"space":8792,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8794,"publishedVersion":334,"revision":59,"contentType":8796,"locale":27},{"sys":8793},{"type":12,"linkType":13,"id":14},{"sys":8795},{"id":20,"type":12,"linkType":21},{"sys":8797},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8799,"metaTitle":344,"metaDescription":345,"mainTitle":8800,"subtitle":364,"heroImage":8815,"ctaButton":387,"ctaLink":388},[343],{"data":8801,"content":8802,"nodeType":71},{},[8803,8809],{"data":8804,"content":8805,"nodeType":356},{},[8806],{"data":8807,"marks":8808,"value":355,"nodeType":79},{},[],{"data":8810,"content":8811,"nodeType":84},{},[8812],{"data":8813,"marks":8814,"value":363,"nodeType":79},{},[],{"metadata":8816,"sys":8819,"fields":8824},{"tags":8817,"concepts":8818},[],[],{"space":8820,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":8822,"publishedVersion":59,"revision":22,"locale":27},{"sys":8821},{"type":12,"linkType":13,"id":14},{"sys":8823},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":8825},{"url":379,"details":8826,"fileName":385,"contentType":386},{"size":381,"image":8827},{"width":383,"height":384},{"sys":8829,"fields":8831},{"id":8830,"createdAt":1815},"7GH5W3gIeo0kaxv4wDjiev",{"title":8832,"slug":8833,"articleIntro":8832,"category":8834},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[8835],{"metadata":8836,"sys":8839,"fields":8846},{"tags":8837,"concepts":8838},[],[],{"space":8840,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8842,"publishedVersion":334,"revision":59,"contentType":8844,"locale":27},{"sys":8841},{"type":12,"linkType":13,"id":14},{"sys":8843},{"id":20,"type":12,"linkType":21},{"sys":8845},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8847,"metaTitle":344,"metaDescription":345,"mainTitle":8848,"subtitle":364,"heroImage":8863,"ctaButton":387,"ctaLink":388},[343],{"data":8849,"content":8850,"nodeType":71},{},[8851,8857],{"data":8852,"content":8853,"nodeType":356},{},[8854],{"data":8855,"marks":8856,"value":355,"nodeType":79},{},[],{"data":8858,"content":8859,"nodeType":84},{},[8860],{"data":8861,"marks":8862,"value":363,"nodeType":79},{},[],{"metadata":8864,"sys":8867,"fields":8872},{"tags":8865,"concepts":8866},[],[],{"space":8868,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":8870,"publishedVersion":59,"revision":22,"locale":27},{"sys":8869},{"type":12,"linkType":13,"id":14},{"sys":8871},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":8873},{"url":379,"details":8874,"fileName":385,"contentType":386},{"size":381,"image":8875},{"width":383,"height":384},{"sys":8877,"fields":8880},{"id":8878,"createdAt":8879},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":8881,"slug":8882,"articleIntro":8881,"category":8883},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[8884],{"metadata":8885,"sys":8888,"fields":8895},{"tags":8886,"concepts":8887},[],[],{"space":8889,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8891,"publishedVersion":334,"revision":59,"contentType":8893,"locale":27},{"sys":8890},{"type":12,"linkType":13,"id":14},{"sys":8892},{"id":20,"type":12,"linkType":21},{"sys":8894},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8896,"metaTitle":344,"metaDescription":345,"mainTitle":8897,"subtitle":364,"heroImage":8912,"ctaButton":387,"ctaLink":388},[343],{"data":8898,"content":8899,"nodeType":71},{},[8900,8906],{"data":8901,"content":8902,"nodeType":356},{},[8903],{"data":8904,"marks":8905,"value":355,"nodeType":79},{},[],{"data":8907,"content":8908,"nodeType":84},{},[8909],{"data":8910,"marks":8911,"value":363,"nodeType":79},{},[],{"metadata":8913,"sys":8916,"fields":8921},{"tags":8914,"concepts":8915},[],[],{"space":8917,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":8919,"publishedVersion":59,"revision":22,"locale":27},{"sys":8918},{"type":12,"linkType":13,"id":14},{"sys":8920},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":8922},{"url":379,"details":8923,"fileName":385,"contentType":386},{"size":381,"image":8924},{"width":383,"height":384},{"sys":8926,"fields":8929},{"id":8927,"createdAt":8928},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":8930,"slug":8931,"articleIntro":8930,"category":8932},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[8933],{"metadata":8934,"sys":8937,"fields":8944},{"tags":8935,"concepts":8936},[],[],{"space":8938,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8940,"publishedVersion":334,"revision":59,"contentType":8942,"locale":27},{"sys":8939},{"type":12,"linkType":13,"id":14},{"sys":8941},{"id":20,"type":12,"linkType":21},{"sys":8943},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8945,"metaTitle":344,"metaDescription":345,"mainTitle":8946,"subtitle":364,"heroImage":8961,"ctaButton":387,"ctaLink":388},[343],{"data":8947,"content":8948,"nodeType":71},{},[8949,8955],{"data":8950,"content":8951,"nodeType":356},{},[8952],{"data":8953,"marks":8954,"value":355,"nodeType":79},{},[],{"data":8956,"content":8957,"nodeType":84},{},[8958],{"data":8959,"marks":8960,"value":363,"nodeType":79},{},[],{"metadata":8962,"sys":8965,"fields":8970},{"tags":8963,"concepts":8964},[],[],{"space":8966,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":8968,"publishedVersion":59,"revision":22,"locale":27},{"sys":8967},{"type":12,"linkType":13,"id":14},{"sys":8969},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":8971},{"url":379,"details":8972,"fileName":385,"contentType":386},{"size":381,"image":8973},{"width":383,"height":384},{"sys":8975,"fields":8978},{"id":8976,"createdAt":8977},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":8979,"slug":8980,"articleIntro":8979,"category":8981},"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",[8982],{"metadata":8983,"sys":8986,"fields":8993},{"tags":8984,"concepts":8985},[],[],{"space":8987,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":8989,"publishedVersion":334,"revision":59,"contentType":8991,"locale":27},{"sys":8988},{"type":12,"linkType":13,"id":14},{"sys":8990},{"id":20,"type":12,"linkType":21},{"sys":8992},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":8994,"metaTitle":344,"metaDescription":345,"mainTitle":8995,"subtitle":364,"heroImage":9010,"ctaButton":387,"ctaLink":388},[343],{"data":8996,"content":8997,"nodeType":71},{},[8998,9004],{"data":8999,"content":9000,"nodeType":356},{},[9001],{"data":9002,"marks":9003,"value":355,"nodeType":79},{},[],{"data":9005,"content":9006,"nodeType":84},{},[9007],{"data":9008,"marks":9009,"value":363,"nodeType":79},{},[],{"metadata":9011,"sys":9014,"fields":9019},{"tags":9012,"concepts":9013},[],[],{"space":9015,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":9017,"publishedVersion":59,"revision":22,"locale":27},{"sys":9016},{"type":12,"linkType":13,"id":14},{"sys":9018},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":9020},{"url":379,"details":9021,"fileName":385,"contentType":386},{"size":381,"image":9022},{"width":383,"height":384},{"sys":9024,"fields":9027},{"id":9025,"createdAt":9026},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":9028,"slug":9029,"articleIntro":9028,"category":9030},"Compte 58 - Virements internes","compte-58-virements-internes",[9031],{"metadata":9032,"sys":9035,"fields":9042},{"tags":9033,"concepts":9034},[],[],{"space":9036,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9038,"publishedVersion":334,"revision":59,"contentType":9040,"locale":27},{"sys":9037},{"type":12,"linkType":13,"id":14},{"sys":9039},{"id":20,"type":12,"linkType":21},{"sys":9041},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9043,"metaTitle":344,"metaDescription":345,"mainTitle":9044,"subtitle":364,"heroImage":9059,"ctaButton":387,"ctaLink":388},[343],{"data":9045,"content":9046,"nodeType":71},{},[9047,9053],{"data":9048,"content":9049,"nodeType":356},{},[9050],{"data":9051,"marks":9052,"value":355,"nodeType":79},{},[],{"data":9054,"content":9055,"nodeType":84},{},[9056],{"data":9057,"marks":9058,"value":363,"nodeType":79},{},[],{"metadata":9060,"sys":9063,"fields":9068},{"tags":9061,"concepts":9062},[],[],{"space":9064,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":9066,"publishedVersion":59,"revision":22,"locale":27},{"sys":9065},{"type":12,"linkType":13,"id":14},{"sys":9067},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":9069},{"url":379,"details":9070,"fileName":385,"contentType":386},{"size":381,"image":9071},{"width":383,"height":384},{"sys":9073,"fields":9076},{"id":9074,"createdAt":9075},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":9077,"slug":9078,"articleIntro":9077,"category":9079},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[9080],{"metadata":9081,"sys":9084,"fields":9091},{"tags":9082,"concepts":9083},[],[],{"space":9085,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9087,"publishedVersion":334,"revision":59,"contentType":9089,"locale":27},{"sys":9086},{"type":12,"linkType":13,"id":14},{"sys":9088},{"id":20,"type":12,"linkType":21},{"sys":9090},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9092,"metaTitle":344,"metaDescription":345,"mainTitle":9093,"subtitle":364,"heroImage":9108,"ctaButton":387,"ctaLink":388},[343],{"data":9094,"content":9095,"nodeType":71},{},[9096,9102],{"data":9097,"content":9098,"nodeType":356},{},[9099],{"data":9100,"marks":9101,"value":355,"nodeType":79},{},[],{"data":9103,"content":9104,"nodeType":84},{},[9105],{"data":9106,"marks":9107,"value":363,"nodeType":79},{},[],{"metadata":9109,"sys":9112,"fields":9117},{"tags":9110,"concepts":9111},[],[],{"space":9113,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":9115,"publishedVersion":59,"revision":22,"locale":27},{"sys":9114},{"type":12,"linkType":13,"id":14},{"sys":9116},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":9118},{"url":379,"details":9119,"fileName":385,"contentType":386},{"size":381,"image":9120},{"width":383,"height":384},{"sys":9122,"fields":9125},{"id":9123,"createdAt":9124},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":9126,"slug":9127,"articleIntro":9126,"category":9128},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[9129],{"metadata":9130,"sys":9133,"fields":9140},{"tags":9131,"concepts":9132},[],[],{"space":9134,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9136,"publishedVersion":334,"revision":59,"contentType":9138,"locale":27},{"sys":9135},{"type":12,"linkType":13,"id":14},{"sys":9137},{"id":20,"type":12,"linkType":21},{"sys":9139},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9141,"metaTitle":344,"metaDescription":345,"mainTitle":9142,"subtitle":364,"heroImage":9157,"ctaButton":387,"ctaLink":388},[343],{"data":9143,"content":9144,"nodeType":71},{},[9145,9151],{"data":9146,"content":9147,"nodeType":356},{},[9148],{"data":9149,"marks":9150,"value":355,"nodeType":79},{},[],{"data":9152,"content":9153,"nodeType":84},{},[9154],{"data":9155,"marks":9156,"value":363,"nodeType":79},{},[],{"metadata":9158,"sys":9161,"fields":9166},{"tags":9159,"concepts":9160},[],[],{"space":9162,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":9164,"publishedVersion":59,"revision":22,"locale":27},{"sys":9163},{"type":12,"linkType":13,"id":14},{"sys":9165},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":9167},{"url":379,"details":9168,"fileName":385,"contentType":386},{"size":381,"image":9169},{"width":383,"height":384},{"sys":9171,"fields":9174},{"id":9172,"createdAt":9173},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":9175,"slug":9176,"articleIntro":-1,"category":9177},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[9178],{"metadata":9179,"sys":9182,"fields":9189},{"tags":9180,"concepts":9181},[],[],{"space":9183,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9185,"publishedVersion":334,"revision":59,"contentType":9187,"locale":27},{"sys":9184},{"type":12,"linkType":13,"id":14},{"sys":9186},{"id":20,"type":12,"linkType":21},{"sys":9188},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9190,"metaTitle":344,"metaDescription":345,"mainTitle":9191,"subtitle":364,"heroImage":9206,"ctaButton":387,"ctaLink":388},[343],{"data":9192,"content":9193,"nodeType":71},{},[9194,9200],{"data":9195,"content":9196,"nodeType":356},{},[9197],{"data":9198,"marks":9199,"value":355,"nodeType":79},{},[],{"data":9201,"content":9202,"nodeType":84},{},[9203],{"data":9204,"marks":9205,"value":363,"nodeType":79},{},[],{"metadata":9207,"sys":9210,"fields":9215},{"tags":9208,"concepts":9209},[],[],{"space":9211,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":9213,"publishedVersion":59,"revision":22,"locale":27},{"sys":9212},{"type":12,"linkType":13,"id":14},{"sys":9214},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":9216},{"url":379,"details":9217,"fileName":385,"contentType":386},{"size":381,"image":9218},{"width":383,"height":384},{"sys":9220,"fields":9223},{"id":9221,"createdAt":9222},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":9224,"slug":9225,"articleIntro":-1,"category":9226},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[9227],{"metadata":9228,"sys":9231,"fields":9238},{"tags":9229,"concepts":9230},[],[],{"space":9232,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9234,"publishedVersion":334,"revision":59,"contentType":9236,"locale":27},{"sys":9233},{"type":12,"linkType":13,"id":14},{"sys":9235},{"id":20,"type":12,"linkType":21},{"sys":9237},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9239,"metaTitle":344,"metaDescription":345,"mainTitle":9240,"subtitle":364,"heroImage":9255,"ctaButton":387,"ctaLink":388},[343],{"data":9241,"content":9242,"nodeType":71},{},[9243,9249],{"data":9244,"content":9245,"nodeType":356},{},[9246],{"data":9247,"marks":9248,"value":355,"nodeType":79},{},[],{"data":9250,"content":9251,"nodeType":84},{},[9252],{"data":9253,"marks":9254,"value":363,"nodeType":79},{},[],{"metadata":9256,"sys":9259,"fields":9264},{"tags":9257,"concepts":9258},[],[],{"space":9260,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":9262,"publishedVersion":59,"revision":22,"locale":27},{"sys":9261},{"type":12,"linkType":13,"id":14},{"sys":9263},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":9265},{"url":379,"details":9266,"fileName":385,"contentType":386},{"size":381,"image":9267},{"width":383,"height":384},{"sys":9269,"fields":9272},{"id":9270,"createdAt":9271},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":9273,"slug":9274,"articleIntro":9273,"category":9275},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[9276],{"metadata":9277,"sys":9280,"fields":9287},{"tags":9278,"concepts":9279},[],[],{"space":9281,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9283,"publishedVersion":334,"revision":59,"contentType":9285,"locale":27},{"sys":9282},{"type":12,"linkType":13,"id":14},{"sys":9284},{"id":20,"type":12,"linkType":21},{"sys":9286},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9288,"metaTitle":344,"metaDescription":345,"mainTitle":9289,"subtitle":364,"heroImage":9304,"ctaButton":387,"ctaLink":388},[343],{"data":9290,"content":9291,"nodeType":71},{},[9292,9298],{"data":9293,"content":9294,"nodeType":356},{},[9295],{"data":9296,"marks":9297,"value":355,"nodeType":79},{},[],{"data":9299,"content":9300,"nodeType":84},{},[9301],{"data":9302,"marks":9303,"value":363,"nodeType":79},{},[],{"metadata":9305,"sys":9308,"fields":9313},{"tags":9306,"concepts":9307},[],[],{"space":9309,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":9311,"publishedVersion":59,"revision":22,"locale":27},{"sys":9310},{"type":12,"linkType":13,"id":14},{"sys":9312},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":9314},{"url":379,"details":9315,"fileName":385,"contentType":386},{"size":381,"image":9316},{"width":383,"height":384},{"sys":9318,"fields":9321},{"id":9319,"createdAt":9320},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":9322,"slug":9323,"articleIntro":-1,"category":9324},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[9325],{"metadata":9326,"sys":9329,"fields":9336},{"tags":9327,"concepts":9328},[],[],{"space":9330,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9332,"publishedVersion":334,"revision":59,"contentType":9334,"locale":27},{"sys":9331},{"type":12,"linkType":13,"id":14},{"sys":9333},{"id":20,"type":12,"linkType":21},{"sys":9335},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9337,"metaTitle":344,"metaDescription":345,"mainTitle":9338,"subtitle":364,"heroImage":9353,"ctaButton":387,"ctaLink":388},[343],{"data":9339,"content":9340,"nodeType":71},{},[9341,9347],{"data":9342,"content":9343,"nodeType":356},{},[9344],{"data":9345,"marks":9346,"value":355,"nodeType":79},{},[],{"data":9348,"content":9349,"nodeType":84},{},[9350],{"data":9351,"marks":9352,"value":363,"nodeType":79},{},[],{"metadata":9354,"sys":9357,"fields":9362},{"tags":9355,"concepts":9356},[],[],{"space":9358,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":9360,"publishedVersion":59,"revision":22,"locale":27},{"sys":9359},{"type":12,"linkType":13,"id":14},{"sys":9361},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":9363},{"url":379,"details":9364,"fileName":385,"contentType":386},{"size":381,"image":9365},{"width":383,"height":384},{"sys":9367,"fields":9370},{"id":9368,"createdAt":9369},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":9371,"slug":9372,"articleIntro":9371,"category":9373},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[9374],{"metadata":9375,"sys":9378,"fields":9385},{"tags":9376,"concepts":9377},[],[],{"space":9379,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9381,"publishedVersion":334,"revision":59,"contentType":9383,"locale":27},{"sys":9380},{"type":12,"linkType":13,"id":14},{"sys":9382},{"id":20,"type":12,"linkType":21},{"sys":9384},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9386,"metaTitle":344,"metaDescription":345,"mainTitle":9387,"subtitle":364,"heroImage":9402,"ctaButton":387,"ctaLink":388},[343],{"data":9388,"content":9389,"nodeType":71},{},[9390,9396],{"data":9391,"content":9392,"nodeType":356},{},[9393],{"data":9394,"marks":9395,"value":355,"nodeType":79},{},[],{"data":9397,"content":9398,"nodeType":84},{},[9399],{"data":9400,"marks":9401,"value":363,"nodeType":79},{},[],{"metadata":9403,"sys":9406,"fields":9411},{"tags":9404,"concepts":9405},[],[],{"space":9407,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":9409,"publishedVersion":59,"revision":22,"locale":27},{"sys":9408},{"type":12,"linkType":13,"id":14},{"sys":9410},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":9412},{"url":379,"details":9413,"fileName":385,"contentType":386},{"size":381,"image":9414},{"width":383,"height":384},{"sys":9416,"fields":9419},{"id":9417,"createdAt":9418},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":9420,"slug":9421,"articleIntro":-1,"category":9422},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[9423],{"metadata":9424,"sys":9427,"fields":9434},{"tags":9425,"concepts":9426},[],[],{"space":9428,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9430,"publishedVersion":334,"revision":59,"contentType":9432,"locale":27},{"sys":9429},{"type":12,"linkType":13,"id":14},{"sys":9431},{"id":20,"type":12,"linkType":21},{"sys":9433},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9435,"metaTitle":344,"metaDescription":345,"mainTitle":9436,"subtitle":364,"heroImage":9451,"ctaButton":387,"ctaLink":388},[343],{"data":9437,"content":9438,"nodeType":71},{},[9439,9445],{"data":9440,"content":9441,"nodeType":356},{},[9442],{"data":9443,"marks":9444,"value":355,"nodeType":79},{},[],{"data":9446,"content":9447,"nodeType":84},{},[9448],{"data":9449,"marks":9450,"value":363,"nodeType":79},{},[],{"metadata":9452,"sys":9455,"fields":9460},{"tags":9453,"concepts":9454},[],[],{"space":9456,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":9458,"publishedVersion":59,"revision":22,"locale":27},{"sys":9457},{"type":12,"linkType":13,"id":14},{"sys":9459},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":9461},{"url":379,"details":9462,"fileName":385,"contentType":386},{"size":381,"image":9463},{"width":383,"height":384},{"sys":9465,"fields":9468},{"id":9466,"createdAt":9467},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":9469,"slug":9470,"articleIntro":9469,"category":9471},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[9472],{"metadata":9473,"sys":9476,"fields":9483},{"tags":9474,"concepts":9475},[],[],{"space":9477,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9479,"publishedVersion":334,"revision":59,"contentType":9481,"locale":27},{"sys":9478},{"type":12,"linkType":13,"id":14},{"sys":9480},{"id":20,"type":12,"linkType":21},{"sys":9482},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9484,"metaTitle":344,"metaDescription":345,"mainTitle":9485,"subtitle":364,"heroImage":9500,"ctaButton":387,"ctaLink":388},[343],{"data":9486,"content":9487,"nodeType":71},{},[9488,9494],{"data":9489,"content":9490,"nodeType":356},{},[9491],{"data":9492,"marks":9493,"value":355,"nodeType":79},{},[],{"data":9495,"content":9496,"nodeType":84},{},[9497],{"data":9498,"marks":9499,"value":363,"nodeType":79},{},[],{"metadata":9501,"sys":9504,"fields":9509},{"tags":9502,"concepts":9503},[],[],{"space":9505,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":9507,"publishedVersion":59,"revision":22,"locale":27},{"sys":9506},{"type":12,"linkType":13,"id":14},{"sys":9508},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":9510},{"url":379,"details":9511,"fileName":385,"contentType":386},{"size":381,"image":9512},{"width":383,"height":384},{"sys":9514,"fields":9517},{"id":9515,"createdAt":9516},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":9518,"slug":9519,"articleIntro":-1,"category":9520},"Compte 411 - Clients","compte-411-clients",[9521],{"metadata":9522,"sys":9525,"fields":9532},{"tags":9523,"concepts":9524},[],[],{"space":9526,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9528,"publishedVersion":334,"revision":59,"contentType":9530,"locale":27},{"sys":9527},{"type":12,"linkType":13,"id":14},{"sys":9529},{"id":20,"type":12,"linkType":21},{"sys":9531},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9533,"metaTitle":344,"metaDescription":345,"mainTitle":9534,"subtitle":364,"heroImage":9549,"ctaButton":387,"ctaLink":388},[343],{"data":9535,"content":9536,"nodeType":71},{},[9537,9543],{"data":9538,"content":9539,"nodeType":356},{},[9540],{"data":9541,"marks":9542,"value":355,"nodeType":79},{},[],{"data":9544,"content":9545,"nodeType":84},{},[9546],{"data":9547,"marks":9548,"value":363,"nodeType":79},{},[],{"metadata":9550,"sys":9553,"fields":9558},{"tags":9551,"concepts":9552},[],[],{"space":9554,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":9556,"publishedVersion":59,"revision":22,"locale":27},{"sys":9555},{"type":12,"linkType":13,"id":14},{"sys":9557},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":9559},{"url":379,"details":9560,"fileName":385,"contentType":386},{"size":381,"image":9561},{"width":383,"height":384},{"sys":9563,"fields":9566},{"id":9564,"createdAt":9565},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":9567,"slug":9568,"articleIntro":9567,"category":9569},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[9570],{"metadata":9571,"sys":9574,"fields":9581},{"tags":9572,"concepts":9573},[],[],{"space":9575,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9577,"publishedVersion":334,"revision":59,"contentType":9579,"locale":27},{"sys":9576},{"type":12,"linkType":13,"id":14},{"sys":9578},{"id":20,"type":12,"linkType":21},{"sys":9580},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9582,"metaTitle":344,"metaDescription":345,"mainTitle":9583,"subtitle":364,"heroImage":9598,"ctaButton":387,"ctaLink":388},[343],{"data":9584,"content":9585,"nodeType":71},{},[9586,9592],{"data":9587,"content":9588,"nodeType":356},{},[9589],{"data":9590,"marks":9591,"value":355,"nodeType":79},{},[],{"data":9593,"content":9594,"nodeType":84},{},[9595],{"data":9596,"marks":9597,"value":363,"nodeType":79},{},[],{"metadata":9599,"sys":9602,"fields":9607},{"tags":9600,"concepts":9601},[],[],{"space":9603,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":9605,"publishedVersion":59,"revision":22,"locale":27},{"sys":9604},{"type":12,"linkType":13,"id":14},{"sys":9606},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":9608},{"url":379,"details":9609,"fileName":385,"contentType":386},{"size":381,"image":9610},{"width":383,"height":384},{"sys":9612,"fields":9615},{"id":9613,"createdAt":9614},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":9616,"slug":9617,"articleIntro":9616,"category":9618},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[9619],{"metadata":9620,"sys":9623,"fields":9630},{"tags":9621,"concepts":9622},[],[],{"space":9624,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9626,"publishedVersion":334,"revision":59,"contentType":9628,"locale":27},{"sys":9625},{"type":12,"linkType":13,"id":14},{"sys":9627},{"id":20,"type":12,"linkType":21},{"sys":9629},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9631,"metaTitle":344,"metaDescription":345,"mainTitle":9632,"subtitle":364,"heroImage":9647,"ctaButton":387,"ctaLink":388},[343],{"data":9633,"content":9634,"nodeType":71},{},[9635,9641],{"data":9636,"content":9637,"nodeType":356},{},[9638],{"data":9639,"marks":9640,"value":355,"nodeType":79},{},[],{"data":9642,"content":9643,"nodeType":84},{},[9644],{"data":9645,"marks":9646,"value":363,"nodeType":79},{},[],{"metadata":9648,"sys":9651,"fields":9656},{"tags":9649,"concepts":9650},[],[],{"space":9652,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":9654,"publishedVersion":59,"revision":22,"locale":27},{"sys":9653},{"type":12,"linkType":13,"id":14},{"sys":9655},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":9657},{"url":379,"details":9658,"fileName":385,"contentType":386},{"size":381,"image":9659},{"width":383,"height":384},{"sys":9661,"fields":9664},{"id":9662,"createdAt":9663},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":9665,"slug":9666,"articleIntro":9665,"category":9667},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[9668],{"metadata":9669,"sys":9672,"fields":9679},{"tags":9670,"concepts":9671},[],[],{"space":9673,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9675,"publishedVersion":334,"revision":59,"contentType":9677,"locale":27},{"sys":9674},{"type":12,"linkType":13,"id":14},{"sys":9676},{"id":20,"type":12,"linkType":21},{"sys":9678},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9680,"metaTitle":344,"metaDescription":345,"mainTitle":9681,"subtitle":364,"heroImage":9696,"ctaButton":387,"ctaLink":388},[343],{"data":9682,"content":9683,"nodeType":71},{},[9684,9690],{"data":9685,"content":9686,"nodeType":356},{},[9687],{"data":9688,"marks":9689,"value":355,"nodeType":79},{},[],{"data":9691,"content":9692,"nodeType":84},{},[9693],{"data":9694,"marks":9695,"value":363,"nodeType":79},{},[],{"metadata":9697,"sys":9700,"fields":9705},{"tags":9698,"concepts":9699},[],[],{"space":9701,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":9703,"publishedVersion":59,"revision":22,"locale":27},{"sys":9702},{"type":12,"linkType":13,"id":14},{"sys":9704},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":9706},{"url":379,"details":9707,"fileName":385,"contentType":386},{"size":381,"image":9708},{"width":383,"height":384},{"sys":9710,"fields":9713},{"id":9711,"createdAt":9712},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":9714,"slug":9715,"articleIntro":-1,"category":9716},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[9717],{"metadata":9718,"sys":9721,"fields":9728},{"tags":9719,"concepts":9720},[],[],{"space":9722,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9724,"publishedVersion":334,"revision":59,"contentType":9726,"locale":27},{"sys":9723},{"type":12,"linkType":13,"id":14},{"sys":9725},{"id":20,"type":12,"linkType":21},{"sys":9727},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9729,"metaTitle":344,"metaDescription":345,"mainTitle":9730,"subtitle":364,"heroImage":9745,"ctaButton":387,"ctaLink":388},[343],{"data":9731,"content":9732,"nodeType":71},{},[9733,9739],{"data":9734,"content":9735,"nodeType":356},{},[9736],{"data":9737,"marks":9738,"value":355,"nodeType":79},{},[],{"data":9740,"content":9741,"nodeType":84},{},[9742],{"data":9743,"marks":9744,"value":363,"nodeType":79},{},[],{"metadata":9746,"sys":9749,"fields":9754},{"tags":9747,"concepts":9748},[],[],{"space":9750,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":9752,"publishedVersion":59,"revision":22,"locale":27},{"sys":9751},{"type":12,"linkType":13,"id":14},{"sys":9753},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":9755},{"url":379,"details":9756,"fileName":385,"contentType":386},{"size":381,"image":9757},{"width":383,"height":384},{"sys":9759,"fields":9762},{"id":9760,"createdAt":9761},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":9763,"slug":9764,"articleIntro":9763,"category":9765},"Compte 2184 - Mobilier","compte-2184-mobilier",[9766],{"metadata":9767,"sys":9770,"fields":9777},{"tags":9768,"concepts":9769},[],[],{"space":9771,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9773,"publishedVersion":334,"revision":59,"contentType":9775,"locale":27},{"sys":9772},{"type":12,"linkType":13,"id":14},{"sys":9774},{"id":20,"type":12,"linkType":21},{"sys":9776},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9778,"metaTitle":344,"metaDescription":345,"mainTitle":9779,"subtitle":364,"heroImage":9794,"ctaButton":387,"ctaLink":388},[343],{"data":9780,"content":9781,"nodeType":71},{},[9782,9788],{"data":9783,"content":9784,"nodeType":356},{},[9785],{"data":9786,"marks":9787,"value":355,"nodeType":79},{},[],{"data":9789,"content":9790,"nodeType":84},{},[9791],{"data":9792,"marks":9793,"value":363,"nodeType":79},{},[],{"metadata":9795,"sys":9798,"fields":9803},{"tags":9796,"concepts":9797},[],[],{"space":9799,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":9801,"publishedVersion":59,"revision":22,"locale":27},{"sys":9800},{"type":12,"linkType":13,"id":14},{"sys":9802},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":9804},{"url":379,"details":9805,"fileName":385,"contentType":386},{"size":381,"image":9806},{"width":383,"height":384},{"sys":9808,"fields":9811},{"id":9809,"createdAt":9810},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":9812,"slug":9813,"articleIntro":9812,"category":9814},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[9815],{"metadata":9816,"sys":9819,"fields":9826},{"tags":9817,"concepts":9818},[],[],{"space":9820,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9822,"publishedVersion":334,"revision":59,"contentType":9824,"locale":27},{"sys":9821},{"type":12,"linkType":13,"id":14},{"sys":9823},{"id":20,"type":12,"linkType":21},{"sys":9825},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9827,"metaTitle":344,"metaDescription":345,"mainTitle":9828,"subtitle":364,"heroImage":9843,"ctaButton":387,"ctaLink":388},[343],{"data":9829,"content":9830,"nodeType":71},{},[9831,9837],{"data":9832,"content":9833,"nodeType":356},{},[9834],{"data":9835,"marks":9836,"value":355,"nodeType":79},{},[],{"data":9838,"content":9839,"nodeType":84},{},[9840],{"data":9841,"marks":9842,"value":363,"nodeType":79},{},[],{"metadata":9844,"sys":9847,"fields":9852},{"tags":9845,"concepts":9846},[],[],{"space":9848,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":9850,"publishedVersion":59,"revision":22,"locale":27},{"sys":9849},{"type":12,"linkType":13,"id":14},{"sys":9851},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":9853},{"url":379,"details":9854,"fileName":385,"contentType":386},{"size":381,"image":9855},{"width":383,"height":384},{"sys":9857,"fields":9860},{"id":9858,"createdAt":9859},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":9861,"slug":9862,"articleIntro":9861,"category":9863},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[9864],{"metadata":9865,"sys":9868,"fields":9875},{"tags":9866,"concepts":9867},[],[],{"space":9869,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9871,"publishedVersion":334,"revision":59,"contentType":9873,"locale":27},{"sys":9870},{"type":12,"linkType":13,"id":14},{"sys":9872},{"id":20,"type":12,"linkType":21},{"sys":9874},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9876,"metaTitle":344,"metaDescription":345,"mainTitle":9877,"subtitle":364,"heroImage":9892,"ctaButton":387,"ctaLink":388},[343],{"data":9878,"content":9879,"nodeType":71},{},[9880,9886],{"data":9881,"content":9882,"nodeType":356},{},[9883],{"data":9884,"marks":9885,"value":355,"nodeType":79},{},[],{"data":9887,"content":9888,"nodeType":84},{},[9889],{"data":9890,"marks":9891,"value":363,"nodeType":79},{},[],{"metadata":9893,"sys":9896,"fields":9901},{"tags":9894,"concepts":9895},[],[],{"space":9897,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":9899,"publishedVersion":59,"revision":22,"locale":27},{"sys":9898},{"type":12,"linkType":13,"id":14},{"sys":9900},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":9902},{"url":379,"details":9903,"fileName":385,"contentType":386},{"size":381,"image":9904},{"width":383,"height":384},{"sys":9906,"fields":9909},{"id":9907,"createdAt":9908},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":9910,"slug":9911,"articleIntro":9912,"category":9913},"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.",[9914],{"metadata":9915,"sys":9918,"fields":9925},{"tags":9916,"concepts":9917},[],[],{"space":9919,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9921,"publishedVersion":334,"revision":59,"contentType":9923,"locale":27},{"sys":9920},{"type":12,"linkType":13,"id":14},{"sys":9922},{"id":20,"type":12,"linkType":21},{"sys":9924},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9926,"metaTitle":344,"metaDescription":345,"mainTitle":9927,"subtitle":364,"heroImage":9942,"ctaButton":387,"ctaLink":388},[343],{"data":9928,"content":9929,"nodeType":71},{},[9930,9936],{"data":9931,"content":9932,"nodeType":356},{},[9933],{"data":9934,"marks":9935,"value":355,"nodeType":79},{},[],{"data":9937,"content":9938,"nodeType":84},{},[9939],{"data":9940,"marks":9941,"value":363,"nodeType":79},{},[],{"metadata":9943,"sys":9946,"fields":9951},{"tags":9944,"concepts":9945},[],[],{"space":9947,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":9949,"publishedVersion":59,"revision":22,"locale":27},{"sys":9948},{"type":12,"linkType":13,"id":14},{"sys":9950},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":9952},{"url":379,"details":9953,"fileName":385,"contentType":386},{"size":381,"image":9954},{"width":383,"height":384},{"sys":9956,"fields":9959},{"id":9957,"createdAt":9958},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":9960,"slug":9961,"articleIntro":9960,"category":9962},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[9963],{"metadata":9964,"sys":9967,"fields":9974},{"tags":9965,"concepts":9966},[],[],{"space":9968,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":9970,"publishedVersion":334,"revision":59,"contentType":9972,"locale":27},{"sys":9969},{"type":12,"linkType":13,"id":14},{"sys":9971},{"id":20,"type":12,"linkType":21},{"sys":9973},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":9975,"metaTitle":344,"metaDescription":345,"mainTitle":9976,"subtitle":364,"heroImage":9991,"ctaButton":387,"ctaLink":388},[343],{"data":9977,"content":9978,"nodeType":71},{},[9979,9985],{"data":9980,"content":9981,"nodeType":356},{},[9982],{"data":9983,"marks":9984,"value":355,"nodeType":79},{},[],{"data":9986,"content":9987,"nodeType":84},{},[9988],{"data":9989,"marks":9990,"value":363,"nodeType":79},{},[],{"metadata":9992,"sys":9995,"fields":10000},{"tags":9993,"concepts":9994},[],[],{"space":9996,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":9998,"publishedVersion":59,"revision":22,"locale":27},{"sys":9997},{"type":12,"linkType":13,"id":14},{"sys":9999},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":10001},{"url":379,"details":10002,"fileName":385,"contentType":386},{"size":381,"image":10003},{"width":383,"height":384},{"sys":10005,"fields":10008},{"id":10006,"createdAt":10007},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":10009,"slug":10010,"articleIntro":-1,"category":10011},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[10012],{"metadata":10013,"sys":10016,"fields":10023},{"tags":10014,"concepts":10015},[],[],{"space":10017,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10019,"publishedVersion":334,"revision":59,"contentType":10021,"locale":27},{"sys":10018},{"type":12,"linkType":13,"id":14},{"sys":10020},{"id":20,"type":12,"linkType":21},{"sys":10022},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10024,"metaTitle":344,"metaDescription":345,"mainTitle":10025,"subtitle":364,"heroImage":10040,"ctaButton":387,"ctaLink":388},[343],{"data":10026,"content":10027,"nodeType":71},{},[10028,10034],{"data":10029,"content":10030,"nodeType":356},{},[10031],{"data":10032,"marks":10033,"value":355,"nodeType":79},{},[],{"data":10035,"content":10036,"nodeType":84},{},[10037],{"data":10038,"marks":10039,"value":363,"nodeType":79},{},[],{"metadata":10041,"sys":10044,"fields":10049},{"tags":10042,"concepts":10043},[],[],{"space":10045,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":10047,"publishedVersion":59,"revision":22,"locale":27},{"sys":10046},{"type":12,"linkType":13,"id":14},{"sys":10048},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":10050},{"url":379,"details":10051,"fileName":385,"contentType":386},{"size":381,"image":10052},{"width":383,"height":384},{"sys":10054,"fields":10057},{"id":10055,"createdAt":10056},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":10058,"slug":10059,"articleIntro":10058,"category":10060},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[10061],{"metadata":10062,"sys":10065,"fields":10072},{"tags":10063,"concepts":10064},[],[],{"space":10066,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10068,"publishedVersion":334,"revision":59,"contentType":10070,"locale":27},{"sys":10067},{"type":12,"linkType":13,"id":14},{"sys":10069},{"id":20,"type":12,"linkType":21},{"sys":10071},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10073,"metaTitle":344,"metaDescription":345,"mainTitle":10074,"subtitle":364,"heroImage":10089,"ctaButton":387,"ctaLink":388},[343],{"data":10075,"content":10076,"nodeType":71},{},[10077,10083],{"data":10078,"content":10079,"nodeType":356},{},[10080],{"data":10081,"marks":10082,"value":355,"nodeType":79},{},[],{"data":10084,"content":10085,"nodeType":84},{},[10086],{"data":10087,"marks":10088,"value":363,"nodeType":79},{},[],{"metadata":10090,"sys":10093,"fields":10098},{"tags":10091,"concepts":10092},[],[],{"space":10094,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":10096,"publishedVersion":59,"revision":22,"locale":27},{"sys":10095},{"type":12,"linkType":13,"id":14},{"sys":10097},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":10099},{"url":379,"details":10100,"fileName":385,"contentType":386},{"size":381,"image":10101},{"width":383,"height":384},{"sys":10103,"fields":10106},{"id":10104,"createdAt":10105},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":10107,"slug":10108,"articleIntro":10107,"category":10109},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[10110],{"metadata":10111,"sys":10114,"fields":10121},{"tags":10112,"concepts":10113},[],[],{"space":10115,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10117,"publishedVersion":334,"revision":59,"contentType":10119,"locale":27},{"sys":10116},{"type":12,"linkType":13,"id":14},{"sys":10118},{"id":20,"type":12,"linkType":21},{"sys":10120},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10122,"metaTitle":344,"metaDescription":345,"mainTitle":10123,"subtitle":364,"heroImage":10138,"ctaButton":387,"ctaLink":388},[343],{"data":10124,"content":10125,"nodeType":71},{},[10126,10132],{"data":10127,"content":10128,"nodeType":356},{},[10129],{"data":10130,"marks":10131,"value":355,"nodeType":79},{},[],{"data":10133,"content":10134,"nodeType":84},{},[10135],{"data":10136,"marks":10137,"value":363,"nodeType":79},{},[],{"metadata":10139,"sys":10142,"fields":10147},{"tags":10140,"concepts":10141},[],[],{"space":10143,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":10145,"publishedVersion":59,"revision":22,"locale":27},{"sys":10144},{"type":12,"linkType":13,"id":14},{"sys":10146},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":10148},{"url":379,"details":10149,"fileName":385,"contentType":386},{"size":381,"image":10150},{"width":383,"height":384},{"sys":10152,"fields":10155},{"id":10153,"createdAt":10154},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":10156,"slug":10157,"articleIntro":10156,"category":10158},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[10159],{"metadata":10160,"sys":10163,"fields":10170},{"tags":10161,"concepts":10162},[],[],{"space":10164,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10166,"publishedVersion":334,"revision":59,"contentType":10168,"locale":27},{"sys":10165},{"type":12,"linkType":13,"id":14},{"sys":10167},{"id":20,"type":12,"linkType":21},{"sys":10169},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10171,"metaTitle":344,"metaDescription":345,"mainTitle":10172,"subtitle":364,"heroImage":10187,"ctaButton":387,"ctaLink":388},[343],{"data":10173,"content":10174,"nodeType":71},{},[10175,10181],{"data":10176,"content":10177,"nodeType":356},{},[10178],{"data":10179,"marks":10180,"value":355,"nodeType":79},{},[],{"data":10182,"content":10183,"nodeType":84},{},[10184],{"data":10185,"marks":10186,"value":363,"nodeType":79},{},[],{"metadata":10188,"sys":10191,"fields":10196},{"tags":10189,"concepts":10190},[],[],{"space":10192,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":10194,"publishedVersion":59,"revision":22,"locale":27},{"sys":10193},{"type":12,"linkType":13,"id":14},{"sys":10195},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":10197},{"url":379,"details":10198,"fileName":385,"contentType":386},{"size":381,"image":10199},{"width":383,"height":384},{"sys":10201,"fields":10204},{"id":10202,"createdAt":10203},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":10205,"slug":10206,"articleIntro":-1,"category":10207},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[10208],{"metadata":10209,"sys":10212,"fields":10219},{"tags":10210,"concepts":10211},[],[],{"space":10213,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10215,"publishedVersion":334,"revision":59,"contentType":10217,"locale":27},{"sys":10214},{"type":12,"linkType":13,"id":14},{"sys":10216},{"id":20,"type":12,"linkType":21},{"sys":10218},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10220,"metaTitle":344,"metaDescription":345,"mainTitle":10221,"subtitle":364,"heroImage":10236,"ctaButton":387,"ctaLink":388},[343],{"data":10222,"content":10223,"nodeType":71},{},[10224,10230],{"data":10225,"content":10226,"nodeType":356},{},[10227],{"data":10228,"marks":10229,"value":355,"nodeType":79},{},[],{"data":10231,"content":10232,"nodeType":84},{},[10233],{"data":10234,"marks":10235,"value":363,"nodeType":79},{},[],{"metadata":10237,"sys":10240,"fields":10245},{"tags":10238,"concepts":10239},[],[],{"space":10241,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":10243,"publishedVersion":59,"revision":22,"locale":27},{"sys":10242},{"type":12,"linkType":13,"id":14},{"sys":10244},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":10246},{"url":379,"details":10247,"fileName":385,"contentType":386},{"size":381,"image":10248},{"width":383,"height":384},{"sys":10250,"fields":10253},{"id":10251,"createdAt":10252},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":10254,"slug":10255,"articleIntro":10254,"category":10256},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[10257],{"metadata":10258,"sys":10261,"fields":10268},{"tags":10259,"concepts":10260},[],[],{"space":10262,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10264,"publishedVersion":334,"revision":59,"contentType":10266,"locale":27},{"sys":10263},{"type":12,"linkType":13,"id":14},{"sys":10265},{"id":20,"type":12,"linkType":21},{"sys":10267},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10269,"metaTitle":344,"metaDescription":345,"mainTitle":10270,"subtitle":364,"heroImage":10285,"ctaButton":387,"ctaLink":388},[343],{"data":10271,"content":10272,"nodeType":71},{},[10273,10279],{"data":10274,"content":10275,"nodeType":356},{},[10276],{"data":10277,"marks":10278,"value":355,"nodeType":79},{},[],{"data":10280,"content":10281,"nodeType":84},{},[10282],{"data":10283,"marks":10284,"value":363,"nodeType":79},{},[],{"metadata":10286,"sys":10289,"fields":10294},{"tags":10287,"concepts":10288},[],[],{"space":10290,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":10292,"publishedVersion":59,"revision":22,"locale":27},{"sys":10291},{"type":12,"linkType":13,"id":14},{"sys":10293},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":10295},{"url":379,"details":10296,"fileName":385,"contentType":386},{"size":381,"image":10297},{"width":383,"height":384},{"sys":10299,"fields":10302},{"id":10300,"createdAt":10301},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":10303,"slug":10304,"articleIntro":10303,"category":10305},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[10306],{"metadata":10307,"sys":10310,"fields":10317},{"tags":10308,"concepts":10309},[],[],{"space":10311,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10313,"publishedVersion":334,"revision":59,"contentType":10315,"locale":27},{"sys":10312},{"type":12,"linkType":13,"id":14},{"sys":10314},{"id":20,"type":12,"linkType":21},{"sys":10316},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10318,"metaTitle":344,"metaDescription":345,"mainTitle":10319,"subtitle":364,"heroImage":10334,"ctaButton":387,"ctaLink":388},[343],{"data":10320,"content":10321,"nodeType":71},{},[10322,10328],{"data":10323,"content":10324,"nodeType":356},{},[10325],{"data":10326,"marks":10327,"value":355,"nodeType":79},{},[],{"data":10329,"content":10330,"nodeType":84},{},[10331],{"data":10332,"marks":10333,"value":363,"nodeType":79},{},[],{"metadata":10335,"sys":10338,"fields":10343},{"tags":10336,"concepts":10337},[],[],{"space":10339,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":10341,"publishedVersion":59,"revision":22,"locale":27},{"sys":10340},{"type":12,"linkType":13,"id":14},{"sys":10342},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":10344},{"url":379,"details":10345,"fileName":385,"contentType":386},{"size":381,"image":10346},{"width":383,"height":384},{"sys":10348,"fields":10351},{"id":10349,"createdAt":10350},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":10352,"slug":10353,"articleIntro":10352,"category":10354},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[10355],{"metadata":10356,"sys":10359,"fields":10366},{"tags":10357,"concepts":10358},[],[],{"space":10360,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10362,"publishedVersion":334,"revision":59,"contentType":10364,"locale":27},{"sys":10361},{"type":12,"linkType":13,"id":14},{"sys":10363},{"id":20,"type":12,"linkType":21},{"sys":10365},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10367,"metaTitle":344,"metaDescription":345,"mainTitle":10368,"subtitle":364,"heroImage":10383,"ctaButton":387,"ctaLink":388},[343],{"data":10369,"content":10370,"nodeType":71},{},[10371,10377],{"data":10372,"content":10373,"nodeType":356},{},[10374],{"data":10375,"marks":10376,"value":355,"nodeType":79},{},[],{"data":10378,"content":10379,"nodeType":84},{},[10380],{"data":10381,"marks":10382,"value":363,"nodeType":79},{},[],{"metadata":10384,"sys":10387,"fields":10392},{"tags":10385,"concepts":10386},[],[],{"space":10388,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":10390,"publishedVersion":59,"revision":22,"locale":27},{"sys":10389},{"type":12,"linkType":13,"id":14},{"sys":10391},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":10393},{"url":379,"details":10394,"fileName":385,"contentType":386},{"size":381,"image":10395},{"width":383,"height":384},{"sys":10397,"fields":10400},{"id":10398,"createdAt":10399},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":10401,"slug":10402,"articleIntro":10401,"category":10403},"473 - Comptes d'attente","compte-473-comptes-d-attente",[10404],{"metadata":10405,"sys":10408,"fields":10415},{"tags":10406,"concepts":10407},[],[],{"space":10409,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10411,"publishedVersion":334,"revision":59,"contentType":10413,"locale":27},{"sys":10410},{"type":12,"linkType":13,"id":14},{"sys":10412},{"id":20,"type":12,"linkType":21},{"sys":10414},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10416,"metaTitle":344,"metaDescription":345,"mainTitle":10417,"subtitle":364,"heroImage":10432,"ctaButton":387,"ctaLink":388},[343],{"data":10418,"content":10419,"nodeType":71},{},[10420,10426],{"data":10421,"content":10422,"nodeType":356},{},[10423],{"data":10424,"marks":10425,"value":355,"nodeType":79},{},[],{"data":10427,"content":10428,"nodeType":84},{},[10429],{"data":10430,"marks":10431,"value":363,"nodeType":79},{},[],{"metadata":10433,"sys":10436,"fields":10441},{"tags":10434,"concepts":10435},[],[],{"space":10437,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":10439,"publishedVersion":59,"revision":22,"locale":27},{"sys":10438},{"type":12,"linkType":13,"id":14},{"sys":10440},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":10442},{"url":379,"details":10443,"fileName":385,"contentType":386},{"size":381,"image":10444},{"width":383,"height":384},{"sys":10446,"fields":10449},{"id":10447,"createdAt":10448},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":10450,"slug":10451,"articleIntro":10450,"category":10452},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[10453],{"metadata":10454,"sys":10457,"fields":10464},{"tags":10455,"concepts":10456},[],[],{"space":10458,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10460,"publishedVersion":334,"revision":59,"contentType":10462,"locale":27},{"sys":10459},{"type":12,"linkType":13,"id":14},{"sys":10461},{"id":20,"type":12,"linkType":21},{"sys":10463},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10465,"metaTitle":344,"metaDescription":345,"mainTitle":10466,"subtitle":364,"heroImage":10481,"ctaButton":387,"ctaLink":388},[343],{"data":10467,"content":10468,"nodeType":71},{},[10469,10475],{"data":10470,"content":10471,"nodeType":356},{},[10472],{"data":10473,"marks":10474,"value":355,"nodeType":79},{},[],{"data":10476,"content":10477,"nodeType":84},{},[10478],{"data":10479,"marks":10480,"value":363,"nodeType":79},{},[],{"metadata":10482,"sys":10485,"fields":10490},{"tags":10483,"concepts":10484},[],[],{"space":10486,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":10488,"publishedVersion":59,"revision":22,"locale":27},{"sys":10487},{"type":12,"linkType":13,"id":14},{"sys":10489},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":10491},{"url":379,"details":10492,"fileName":385,"contentType":386},{"size":381,"image":10493},{"width":383,"height":384},{"sys":10495,"fields":10498},{"id":10496,"createdAt":10497},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":10499,"slug":10500,"articleIntro":10499,"category":10501},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[10502],{"metadata":10503,"sys":10506,"fields":10513},{"tags":10504,"concepts":10505},[],[],{"space":10507,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10509,"publishedVersion":334,"revision":59,"contentType":10511,"locale":27},{"sys":10508},{"type":12,"linkType":13,"id":14},{"sys":10510},{"id":20,"type":12,"linkType":21},{"sys":10512},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10514,"metaTitle":344,"metaDescription":345,"mainTitle":10515,"subtitle":364,"heroImage":10530,"ctaButton":387,"ctaLink":388},[343],{"data":10516,"content":10517,"nodeType":71},{},[10518,10524],{"data":10519,"content":10520,"nodeType":356},{},[10521],{"data":10522,"marks":10523,"value":355,"nodeType":79},{},[],{"data":10525,"content":10526,"nodeType":84},{},[10527],{"data":10528,"marks":10529,"value":363,"nodeType":79},{},[],{"metadata":10531,"sys":10534,"fields":10539},{"tags":10532,"concepts":10533},[],[],{"space":10535,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":10537,"publishedVersion":59,"revision":22,"locale":27},{"sys":10536},{"type":12,"linkType":13,"id":14},{"sys":10538},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":10540},{"url":379,"details":10541,"fileName":385,"contentType":386},{"size":381,"image":10542},{"width":383,"height":384},{"sys":10544,"fields":10547},{"id":10545,"createdAt":10546},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":10548,"slug":10549,"articleIntro":10548,"category":10550},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[10551],{"metadata":10552,"sys":10555,"fields":10562},{"tags":10553,"concepts":10554},[],[],{"space":10556,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10558,"publishedVersion":334,"revision":59,"contentType":10560,"locale":27},{"sys":10557},{"type":12,"linkType":13,"id":14},{"sys":10559},{"id":20,"type":12,"linkType":21},{"sys":10561},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10563,"metaTitle":344,"metaDescription":345,"mainTitle":10564,"subtitle":364,"heroImage":10579,"ctaButton":387,"ctaLink":388},[343],{"data":10565,"content":10566,"nodeType":71},{},[10567,10573],{"data":10568,"content":10569,"nodeType":356},{},[10570],{"data":10571,"marks":10572,"value":355,"nodeType":79},{},[],{"data":10574,"content":10575,"nodeType":84},{},[10576],{"data":10577,"marks":10578,"value":363,"nodeType":79},{},[],{"metadata":10580,"sys":10583,"fields":10588},{"tags":10581,"concepts":10582},[],[],{"space":10584,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":10586,"publishedVersion":59,"revision":22,"locale":27},{"sys":10585},{"type":12,"linkType":13,"id":14},{"sys":10587},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":10589},{"url":379,"details":10590,"fileName":385,"contentType":386},{"size":381,"image":10591},{"width":383,"height":384},{"sys":10593,"fields":10596},{"id":10594,"createdAt":10595},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":10597,"slug":10598,"articleIntro":-1,"category":10599},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[10600],{"metadata":10601,"sys":10604,"fields":10611},{"tags":10602,"concepts":10603},[],[],{"space":10605,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10607,"publishedVersion":334,"revision":59,"contentType":10609,"locale":27},{"sys":10606},{"type":12,"linkType":13,"id":14},{"sys":10608},{"id":20,"type":12,"linkType":21},{"sys":10610},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10612,"metaTitle":344,"metaDescription":345,"mainTitle":10613,"subtitle":364,"heroImage":10628,"ctaButton":387,"ctaLink":388},[343],{"data":10614,"content":10615,"nodeType":71},{},[10616,10622],{"data":10617,"content":10618,"nodeType":356},{},[10619],{"data":10620,"marks":10621,"value":355,"nodeType":79},{},[],{"data":10623,"content":10624,"nodeType":84},{},[10625],{"data":10626,"marks":10627,"value":363,"nodeType":79},{},[],{"metadata":10629,"sys":10632,"fields":10637},{"tags":10630,"concepts":10631},[],[],{"space":10633,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":10635,"publishedVersion":59,"revision":22,"locale":27},{"sys":10634},{"type":12,"linkType":13,"id":14},{"sys":10636},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":10638},{"url":379,"details":10639,"fileName":385,"contentType":386},{"size":381,"image":10640},{"width":383,"height":384},{"sys":10642,"fields":10645},{"id":10643,"createdAt":10644},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":10646,"slug":10647,"articleIntro":10646,"category":10648},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[10649],{"metadata":10650,"sys":10653,"fields":10660},{"tags":10651,"concepts":10652},[],[],{"space":10654,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10656,"publishedVersion":334,"revision":59,"contentType":10658,"locale":27},{"sys":10655},{"type":12,"linkType":13,"id":14},{"sys":10657},{"id":20,"type":12,"linkType":21},{"sys":10659},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10661,"metaTitle":344,"metaDescription":345,"mainTitle":10662,"subtitle":364,"heroImage":10677,"ctaButton":387,"ctaLink":388},[343],{"data":10663,"content":10664,"nodeType":71},{},[10665,10671],{"data":10666,"content":10667,"nodeType":356},{},[10668],{"data":10669,"marks":10670,"value":355,"nodeType":79},{},[],{"data":10672,"content":10673,"nodeType":84},{},[10674],{"data":10675,"marks":10676,"value":363,"nodeType":79},{},[],{"metadata":10678,"sys":10681,"fields":10686},{"tags":10679,"concepts":10680},[],[],{"space":10682,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":10684,"publishedVersion":59,"revision":22,"locale":27},{"sys":10683},{"type":12,"linkType":13,"id":14},{"sys":10685},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":10687},{"url":379,"details":10688,"fileName":385,"contentType":386},{"size":381,"image":10689},{"width":383,"height":384},{"sys":10691,"fields":10694},{"id":10692,"createdAt":10693},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":10695,"slug":10696,"articleIntro":10695,"category":10697},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[10698],{"metadata":10699,"sys":10702,"fields":10709},{"tags":10700,"concepts":10701},[],[],{"space":10703,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10705,"publishedVersion":334,"revision":59,"contentType":10707,"locale":27},{"sys":10704},{"type":12,"linkType":13,"id":14},{"sys":10706},{"id":20,"type":12,"linkType":21},{"sys":10708},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10710,"metaTitle":344,"metaDescription":345,"mainTitle":10711,"subtitle":364,"heroImage":10726,"ctaButton":387,"ctaLink":388},[343],{"data":10712,"content":10713,"nodeType":71},{},[10714,10720],{"data":10715,"content":10716,"nodeType":356},{},[10717],{"data":10718,"marks":10719,"value":355,"nodeType":79},{},[],{"data":10721,"content":10722,"nodeType":84},{},[10723],{"data":10724,"marks":10725,"value":363,"nodeType":79},{},[],{"metadata":10727,"sys":10730,"fields":10735},{"tags":10728,"concepts":10729},[],[],{"space":10731,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":10733,"publishedVersion":59,"revision":22,"locale":27},{"sys":10732},{"type":12,"linkType":13,"id":14},{"sys":10734},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":10736},{"url":379,"details":10737,"fileName":385,"contentType":386},{"size":381,"image":10738},{"width":383,"height":384},{"sys":10740,"fields":10743},{"id":10741,"createdAt":10742},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":10744,"slug":10745,"articleIntro":10744,"category":10746},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[10747],{"metadata":10748,"sys":10751,"fields":10758},{"tags":10749,"concepts":10750},[],[],{"space":10752,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10754,"publishedVersion":334,"revision":59,"contentType":10756,"locale":27},{"sys":10753},{"type":12,"linkType":13,"id":14},{"sys":10755},{"id":20,"type":12,"linkType":21},{"sys":10757},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10759,"metaTitle":344,"metaDescription":345,"mainTitle":10760,"subtitle":364,"heroImage":10775,"ctaButton":387,"ctaLink":388},[343],{"data":10761,"content":10762,"nodeType":71},{},[10763,10769],{"data":10764,"content":10765,"nodeType":356},{},[10766],{"data":10767,"marks":10768,"value":355,"nodeType":79},{},[],{"data":10770,"content":10771,"nodeType":84},{},[10772],{"data":10773,"marks":10774,"value":363,"nodeType":79},{},[],{"metadata":10776,"sys":10779,"fields":10784},{"tags":10777,"concepts":10778},[],[],{"space":10780,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":10782,"publishedVersion":59,"revision":22,"locale":27},{"sys":10781},{"type":12,"linkType":13,"id":14},{"sys":10783},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":10785},{"url":379,"details":10786,"fileName":385,"contentType":386},{"size":381,"image":10787},{"width":383,"height":384},{"sys":10789,"fields":10792},{"id":10790,"createdAt":10791},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":10793,"slug":10794,"articleIntro":-1,"category":10795},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[10796],{"metadata":10797,"sys":10800,"fields":10807},{"tags":10798,"concepts":10799},[],[],{"space":10801,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10803,"publishedVersion":334,"revision":59,"contentType":10805,"locale":27},{"sys":10802},{"type":12,"linkType":13,"id":14},{"sys":10804},{"id":20,"type":12,"linkType":21},{"sys":10806},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10808,"metaTitle":344,"metaDescription":345,"mainTitle":10809,"subtitle":364,"heroImage":10824,"ctaButton":387,"ctaLink":388},[343],{"data":10810,"content":10811,"nodeType":71},{},[10812,10818],{"data":10813,"content":10814,"nodeType":356},{},[10815],{"data":10816,"marks":10817,"value":355,"nodeType":79},{},[],{"data":10819,"content":10820,"nodeType":84},{},[10821],{"data":10822,"marks":10823,"value":363,"nodeType":79},{},[],{"metadata":10825,"sys":10828,"fields":10833},{"tags":10826,"concepts":10827},[],[],{"space":10829,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":10831,"publishedVersion":59,"revision":22,"locale":27},{"sys":10830},{"type":12,"linkType":13,"id":14},{"sys":10832},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":10834},{"url":379,"details":10835,"fileName":385,"contentType":386},{"size":381,"image":10836},{"width":383,"height":384},{"sys":10838,"fields":10841},{"id":10839,"createdAt":10840},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":10842,"slug":10843,"articleIntro":-1,"category":10844},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[10845],{"metadata":10846,"sys":10849,"fields":10856},{"tags":10847,"concepts":10848},[],[],{"space":10850,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10852,"publishedVersion":334,"revision":59,"contentType":10854,"locale":27},{"sys":10851},{"type":12,"linkType":13,"id":14},{"sys":10853},{"id":20,"type":12,"linkType":21},{"sys":10855},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10857,"metaTitle":344,"metaDescription":345,"mainTitle":10858,"subtitle":364,"heroImage":10873,"ctaButton":387,"ctaLink":388},[343],{"data":10859,"content":10860,"nodeType":71},{},[10861,10867],{"data":10862,"content":10863,"nodeType":356},{},[10864],{"data":10865,"marks":10866,"value":355,"nodeType":79},{},[],{"data":10868,"content":10869,"nodeType":84},{},[10870],{"data":10871,"marks":10872,"value":363,"nodeType":79},{},[],{"metadata":10874,"sys":10877,"fields":10882},{"tags":10875,"concepts":10876},[],[],{"space":10878,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":10880,"publishedVersion":59,"revision":22,"locale":27},{"sys":10879},{"type":12,"linkType":13,"id":14},{"sys":10881},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":10883},{"url":379,"details":10884,"fileName":385,"contentType":386},{"size":381,"image":10885},{"width":383,"height":384},{"sys":10887,"fields":10890},{"id":10888,"createdAt":10889},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":10891,"slug":10892,"articleIntro":10891,"category":10893},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[10894],{"metadata":10895,"sys":10898,"fields":10905},{"tags":10896,"concepts":10897},[],[],{"space":10899,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10901,"publishedVersion":334,"revision":59,"contentType":10903,"locale":27},{"sys":10900},{"type":12,"linkType":13,"id":14},{"sys":10902},{"id":20,"type":12,"linkType":21},{"sys":10904},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10906,"metaTitle":344,"metaDescription":345,"mainTitle":10907,"subtitle":364,"heroImage":10922,"ctaButton":387,"ctaLink":388},[343],{"data":10908,"content":10909,"nodeType":71},{},[10910,10916],{"data":10911,"content":10912,"nodeType":356},{},[10913],{"data":10914,"marks":10915,"value":355,"nodeType":79},{},[],{"data":10917,"content":10918,"nodeType":84},{},[10919],{"data":10920,"marks":10921,"value":363,"nodeType":79},{},[],{"metadata":10923,"sys":10926,"fields":10931},{"tags":10924,"concepts":10925},[],[],{"space":10927,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":10929,"publishedVersion":59,"revision":22,"locale":27},{"sys":10928},{"type":12,"linkType":13,"id":14},{"sys":10930},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":10932},{"url":379,"details":10933,"fileName":385,"contentType":386},{"size":381,"image":10934},{"width":383,"height":384},{"sys":10936,"fields":10939},{"id":10937,"createdAt":10938},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":10940,"slug":10941,"articleIntro":10940,"category":10942},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[10943],{"metadata":10944,"sys":10947,"fields":10954},{"tags":10945,"concepts":10946},[],[],{"space":10948,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10950,"publishedVersion":334,"revision":59,"contentType":10952,"locale":27},{"sys":10949},{"type":12,"linkType":13,"id":14},{"sys":10951},{"id":20,"type":12,"linkType":21},{"sys":10953},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":10955,"metaTitle":344,"metaDescription":345,"mainTitle":10956,"subtitle":364,"heroImage":10971,"ctaButton":387,"ctaLink":388},[343],{"data":10957,"content":10958,"nodeType":71},{},[10959,10965],{"data":10960,"content":10961,"nodeType":356},{},[10962],{"data":10963,"marks":10964,"value":355,"nodeType":79},{},[],{"data":10966,"content":10967,"nodeType":84},{},[10968],{"data":10969,"marks":10970,"value":363,"nodeType":79},{},[],{"metadata":10972,"sys":10975,"fields":10980},{"tags":10973,"concepts":10974},[],[],{"space":10976,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":10978,"publishedVersion":59,"revision":22,"locale":27},{"sys":10977},{"type":12,"linkType":13,"id":14},{"sys":10979},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":10981},{"url":379,"details":10982,"fileName":385,"contentType":386},{"size":381,"image":10983},{"width":383,"height":384},{"sys":10985,"fields":10988},{"id":10986,"createdAt":10987},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":10989,"slug":10990,"articleIntro":10989,"category":10991},"Compte 6412 - Congés payés","compte-6412-conges-payes",[10992],{"metadata":10993,"sys":10996,"fields":11003},{"tags":10994,"concepts":10995},[],[],{"space":10997,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":10999,"publishedVersion":334,"revision":59,"contentType":11001,"locale":27},{"sys":10998},{"type":12,"linkType":13,"id":14},{"sys":11000},{"id":20,"type":12,"linkType":21},{"sys":11002},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11004,"metaTitle":344,"metaDescription":345,"mainTitle":11005,"subtitle":364,"heroImage":11020,"ctaButton":387,"ctaLink":388},[343],{"data":11006,"content":11007,"nodeType":71},{},[11008,11014],{"data":11009,"content":11010,"nodeType":356},{},[11011],{"data":11012,"marks":11013,"value":355,"nodeType":79},{},[],{"data":11015,"content":11016,"nodeType":84},{},[11017],{"data":11018,"marks":11019,"value":363,"nodeType":79},{},[],{"metadata":11021,"sys":11024,"fields":11029},{"tags":11022,"concepts":11023},[],[],{"space":11025,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":11027,"publishedVersion":59,"revision":22,"locale":27},{"sys":11026},{"type":12,"linkType":13,"id":14},{"sys":11028},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":11030},{"url":379,"details":11031,"fileName":385,"contentType":386},{"size":381,"image":11032},{"width":383,"height":384},{"sys":11034,"fields":11037},{"id":11035,"createdAt":11036},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":11038,"slug":11039,"articleIntro":11038,"category":11040},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[11041],{"metadata":11042,"sys":11045,"fields":11052},{"tags":11043,"concepts":11044},[],[],{"space":11046,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11048,"publishedVersion":334,"revision":59,"contentType":11050,"locale":27},{"sys":11047},{"type":12,"linkType":13,"id":14},{"sys":11049},{"id":20,"type":12,"linkType":21},{"sys":11051},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11053,"metaTitle":344,"metaDescription":345,"mainTitle":11054,"subtitle":364,"heroImage":11069,"ctaButton":387,"ctaLink":388},[343],{"data":11055,"content":11056,"nodeType":71},{},[11057,11063],{"data":11058,"content":11059,"nodeType":356},{},[11060],{"data":11061,"marks":11062,"value":355,"nodeType":79},{},[],{"data":11064,"content":11065,"nodeType":84},{},[11066],{"data":11067,"marks":11068,"value":363,"nodeType":79},{},[],{"metadata":11070,"sys":11073,"fields":11078},{"tags":11071,"concepts":11072},[],[],{"space":11074,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":11076,"publishedVersion":59,"revision":22,"locale":27},{"sys":11075},{"type":12,"linkType":13,"id":14},{"sys":11077},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":11079},{"url":379,"details":11080,"fileName":385,"contentType":386},{"size":381,"image":11081},{"width":383,"height":384},{"sys":11083,"fields":11086},{"id":11084,"createdAt":11085},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":11087,"slug":11088,"articleIntro":11087,"category":11089},"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",[11090],{"metadata":11091,"sys":11094,"fields":11101},{"tags":11092,"concepts":11093},[],[],{"space":11095,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11097,"publishedVersion":334,"revision":59,"contentType":11099,"locale":27},{"sys":11096},{"type":12,"linkType":13,"id":14},{"sys":11098},{"id":20,"type":12,"linkType":21},{"sys":11100},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11102,"metaTitle":344,"metaDescription":345,"mainTitle":11103,"subtitle":364,"heroImage":11118,"ctaButton":387,"ctaLink":388},[343],{"data":11104,"content":11105,"nodeType":71},{},[11106,11112],{"data":11107,"content":11108,"nodeType":356},{},[11109],{"data":11110,"marks":11111,"value":355,"nodeType":79},{},[],{"data":11113,"content":11114,"nodeType":84},{},[11115],{"data":11116,"marks":11117,"value":363,"nodeType":79},{},[],{"metadata":11119,"sys":11122,"fields":11127},{"tags":11120,"concepts":11121},[],[],{"space":11123,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":11125,"publishedVersion":59,"revision":22,"locale":27},{"sys":11124},{"type":12,"linkType":13,"id":14},{"sys":11126},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":11128},{"url":379,"details":11129,"fileName":385,"contentType":386},{"size":381,"image":11130},{"width":383,"height":384},{"sys":11132,"fields":11135},{"id":11133,"createdAt":11134},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":11136,"slug":11137,"articleIntro":11136,"category":11138},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[11139],{"metadata":11140,"sys":11143,"fields":11150},{"tags":11141,"concepts":11142},[],[],{"space":11144,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11146,"publishedVersion":334,"revision":59,"contentType":11148,"locale":27},{"sys":11145},{"type":12,"linkType":13,"id":14},{"sys":11147},{"id":20,"type":12,"linkType":21},{"sys":11149},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11151,"metaTitle":344,"metaDescription":345,"mainTitle":11152,"subtitle":364,"heroImage":11167,"ctaButton":387,"ctaLink":388},[343],{"data":11153,"content":11154,"nodeType":71},{},[11155,11161],{"data":11156,"content":11157,"nodeType":356},{},[11158],{"data":11159,"marks":11160,"value":355,"nodeType":79},{},[],{"data":11162,"content":11163,"nodeType":84},{},[11164],{"data":11165,"marks":11166,"value":363,"nodeType":79},{},[],{"metadata":11168,"sys":11171,"fields":11176},{"tags":11169,"concepts":11170},[],[],{"space":11172,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":11174,"publishedVersion":59,"revision":22,"locale":27},{"sys":11173},{"type":12,"linkType":13,"id":14},{"sys":11175},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":11177},{"url":379,"details":11178,"fileName":385,"contentType":386},{"size":381,"image":11179},{"width":383,"height":384},{"sys":11181,"fields":11184},{"id":11182,"createdAt":11183},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":11185,"slug":11186,"articleIntro":11185,"category":11187},"Compte 451 - Groupe","compte-451-groupe",[11188],{"metadata":11189,"sys":11192,"fields":11199},{"tags":11190,"concepts":11191},[],[],{"space":11193,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11195,"publishedVersion":334,"revision":59,"contentType":11197,"locale":27},{"sys":11194},{"type":12,"linkType":13,"id":14},{"sys":11196},{"id":20,"type":12,"linkType":21},{"sys":11198},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11200,"metaTitle":344,"metaDescription":345,"mainTitle":11201,"subtitle":364,"heroImage":11216,"ctaButton":387,"ctaLink":388},[343],{"data":11202,"content":11203,"nodeType":71},{},[11204,11210],{"data":11205,"content":11206,"nodeType":356},{},[11207],{"data":11208,"marks":11209,"value":355,"nodeType":79},{},[],{"data":11211,"content":11212,"nodeType":84},{},[11213],{"data":11214,"marks":11215,"value":363,"nodeType":79},{},[],{"metadata":11217,"sys":11220,"fields":11225},{"tags":11218,"concepts":11219},[],[],{"space":11221,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":11223,"publishedVersion":59,"revision":22,"locale":27},{"sys":11222},{"type":12,"linkType":13,"id":14},{"sys":11224},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":11226},{"url":379,"details":11227,"fileName":385,"contentType":386},{"size":381,"image":11228},{"width":383,"height":384},{"sys":11230,"fields":11232},{"id":11231,"createdAt":4264},"3I5KJd4shZBebKbC7AQxh7",{"title":11233,"slug":11234,"articleIntro":11233,"category":11235},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[11236],{"metadata":11237,"sys":11240,"fields":11247},{"tags":11238,"concepts":11239},[],[],{"space":11241,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11243,"publishedVersion":334,"revision":59,"contentType":11245,"locale":27},{"sys":11242},{"type":12,"linkType":13,"id":14},{"sys":11244},{"id":20,"type":12,"linkType":21},{"sys":11246},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11248,"metaTitle":344,"metaDescription":345,"mainTitle":11249,"subtitle":364,"heroImage":11264,"ctaButton":387,"ctaLink":388},[343],{"data":11250,"content":11251,"nodeType":71},{},[11252,11258],{"data":11253,"content":11254,"nodeType":356},{},[11255],{"data":11256,"marks":11257,"value":355,"nodeType":79},{},[],{"data":11259,"content":11260,"nodeType":84},{},[11261],{"data":11262,"marks":11263,"value":363,"nodeType":79},{},[],{"metadata":11265,"sys":11268,"fields":11273},{"tags":11266,"concepts":11267},[],[],{"space":11269,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":11271,"publishedVersion":59,"revision":22,"locale":27},{"sys":11270},{"type":12,"linkType":13,"id":14},{"sys":11272},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":11274},{"url":379,"details":11275,"fileName":385,"contentType":386},{"size":381,"image":11276},{"width":383,"height":384},{"sys":11278,"fields":11281},{"id":11279,"createdAt":11280},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":11282,"slug":11283,"articleIntro":11282,"category":11284},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[11285],{"metadata":11286,"sys":11289,"fields":11296},{"tags":11287,"concepts":11288},[],[],{"space":11290,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11292,"publishedVersion":334,"revision":59,"contentType":11294,"locale":27},{"sys":11291},{"type":12,"linkType":13,"id":14},{"sys":11293},{"id":20,"type":12,"linkType":21},{"sys":11295},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11297,"metaTitle":344,"metaDescription":345,"mainTitle":11298,"subtitle":364,"heroImage":11313,"ctaButton":387,"ctaLink":388},[343],{"data":11299,"content":11300,"nodeType":71},{},[11301,11307],{"data":11302,"content":11303,"nodeType":356},{},[11304],{"data":11305,"marks":11306,"value":355,"nodeType":79},{},[],{"data":11308,"content":11309,"nodeType":84},{},[11310],{"data":11311,"marks":11312,"value":363,"nodeType":79},{},[],{"metadata":11314,"sys":11317,"fields":11322},{"tags":11315,"concepts":11316},[],[],{"space":11318,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":11320,"publishedVersion":59,"revision":22,"locale":27},{"sys":11319},{"type":12,"linkType":13,"id":14},{"sys":11321},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":11323},{"url":379,"details":11324,"fileName":385,"contentType":386},{"size":381,"image":11325},{"width":383,"height":384},{"sys":11327,"fields":11330},{"id":11328,"createdAt":11329},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":11331,"slug":11332,"articleIntro":11331,"category":11333},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[11334],{"metadata":11335,"sys":11338,"fields":11345},{"tags":11336,"concepts":11337},[],[],{"space":11339,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11341,"publishedVersion":334,"revision":59,"contentType":11343,"locale":27},{"sys":11340},{"type":12,"linkType":13,"id":14},{"sys":11342},{"id":20,"type":12,"linkType":21},{"sys":11344},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11346,"metaTitle":344,"metaDescription":345,"mainTitle":11347,"subtitle":364,"heroImage":11362,"ctaButton":387,"ctaLink":388},[343],{"data":11348,"content":11349,"nodeType":71},{},[11350,11356],{"data":11351,"content":11352,"nodeType":356},{},[11353],{"data":11354,"marks":11355,"value":355,"nodeType":79},{},[],{"data":11357,"content":11358,"nodeType":84},{},[11359],{"data":11360,"marks":11361,"value":363,"nodeType":79},{},[],{"metadata":11363,"sys":11366,"fields":11371},{"tags":11364,"concepts":11365},[],[],{"space":11367,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":11369,"publishedVersion":59,"revision":22,"locale":27},{"sys":11368},{"type":12,"linkType":13,"id":14},{"sys":11370},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":11372},{"url":379,"details":11373,"fileName":385,"contentType":386},{"size":381,"image":11374},{"width":383,"height":384},{"sys":11376,"fields":11379},{"id":11377,"createdAt":11378},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":11380,"slug":11381,"articleIntro":11380,"category":11382},"4686 - Charges à payer","compte-4686-charges-a-payer",[11383],{"metadata":11384,"sys":11387,"fields":11394},{"tags":11385,"concepts":11386},[],[],{"space":11388,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11390,"publishedVersion":334,"revision":59,"contentType":11392,"locale":27},{"sys":11389},{"type":12,"linkType":13,"id":14},{"sys":11391},{"id":20,"type":12,"linkType":21},{"sys":11393},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11395,"metaTitle":344,"metaDescription":345,"mainTitle":11396,"subtitle":364,"heroImage":11411,"ctaButton":387,"ctaLink":388},[343],{"data":11397,"content":11398,"nodeType":71},{},[11399,11405],{"data":11400,"content":11401,"nodeType":356},{},[11402],{"data":11403,"marks":11404,"value":355,"nodeType":79},{},[],{"data":11406,"content":11407,"nodeType":84},{},[11408],{"data":11409,"marks":11410,"value":363,"nodeType":79},{},[],{"metadata":11412,"sys":11415,"fields":11420},{"tags":11413,"concepts":11414},[],[],{"space":11416,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":11418,"publishedVersion":59,"revision":22,"locale":27},{"sys":11417},{"type":12,"linkType":13,"id":14},{"sys":11419},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":11421},{"url":379,"details":11422,"fileName":385,"contentType":386},{"size":381,"image":11423},{"width":383,"height":384},{"sys":11425,"fields":11428},{"id":11426,"createdAt":11427},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":11429,"slug":11430,"articleIntro":11429,"category":11431},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[11432],{"metadata":11433,"sys":11436,"fields":11443},{"tags":11434,"concepts":11435},[],[],{"space":11437,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11439,"publishedVersion":334,"revision":59,"contentType":11441,"locale":27},{"sys":11438},{"type":12,"linkType":13,"id":14},{"sys":11440},{"id":20,"type":12,"linkType":21},{"sys":11442},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11444,"metaTitle":344,"metaDescription":345,"mainTitle":11445,"subtitle":364,"heroImage":11460,"ctaButton":387,"ctaLink":388},[343],{"data":11446,"content":11447,"nodeType":71},{},[11448,11454],{"data":11449,"content":11450,"nodeType":356},{},[11451],{"data":11452,"marks":11453,"value":355,"nodeType":79},{},[],{"data":11455,"content":11456,"nodeType":84},{},[11457],{"data":11458,"marks":11459,"value":363,"nodeType":79},{},[],{"metadata":11461,"sys":11464,"fields":11469},{"tags":11462,"concepts":11463},[],[],{"space":11465,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":11467,"publishedVersion":59,"revision":22,"locale":27},{"sys":11466},{"type":12,"linkType":13,"id":14},{"sys":11468},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":11470},{"url":379,"details":11471,"fileName":385,"contentType":386},{"size":381,"image":11472},{"width":383,"height":384},{"sys":11474,"fields":11477},{"id":11475,"createdAt":11476},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":11478,"slug":11479,"articleIntro":-1,"category":11480},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[11481],{"metadata":11482,"sys":11485,"fields":11492},{"tags":11483,"concepts":11484},[],[],{"space":11486,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11488,"publishedVersion":334,"revision":59,"contentType":11490,"locale":27},{"sys":11487},{"type":12,"linkType":13,"id":14},{"sys":11489},{"id":20,"type":12,"linkType":21},{"sys":11491},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11493,"metaTitle":344,"metaDescription":345,"mainTitle":11494,"subtitle":364,"heroImage":11509,"ctaButton":387,"ctaLink":388},[343],{"data":11495,"content":11496,"nodeType":71},{},[11497,11503],{"data":11498,"content":11499,"nodeType":356},{},[11500],{"data":11501,"marks":11502,"value":355,"nodeType":79},{},[],{"data":11504,"content":11505,"nodeType":84},{},[11506],{"data":11507,"marks":11508,"value":363,"nodeType":79},{},[],{"metadata":11510,"sys":11513,"fields":11518},{"tags":11511,"concepts":11512},[],[],{"space":11514,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":11516,"publishedVersion":59,"revision":22,"locale":27},{"sys":11515},{"type":12,"linkType":13,"id":14},{"sys":11517},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":11519},{"url":379,"details":11520,"fileName":385,"contentType":386},{"size":381,"image":11521},{"width":383,"height":384},{"sys":11523,"fields":11526},{"id":11524,"createdAt":11525},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":11527,"slug":11528,"articleIntro":11529,"category":11530},"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",[11531],{"metadata":11532,"sys":11535,"fields":11542},{"tags":11533,"concepts":11534},[],[],{"space":11536,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11538,"publishedVersion":334,"revision":59,"contentType":11540,"locale":27},{"sys":11537},{"type":12,"linkType":13,"id":14},{"sys":11539},{"id":20,"type":12,"linkType":21},{"sys":11541},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11543,"metaTitle":344,"metaDescription":345,"mainTitle":11544,"subtitle":364,"heroImage":11559,"ctaButton":387,"ctaLink":388},[343],{"data":11545,"content":11546,"nodeType":71},{},[11547,11553],{"data":11548,"content":11549,"nodeType":356},{},[11550],{"data":11551,"marks":11552,"value":355,"nodeType":79},{},[],{"data":11554,"content":11555,"nodeType":84},{},[11556],{"data":11557,"marks":11558,"value":363,"nodeType":79},{},[],{"metadata":11560,"sys":11563,"fields":11568},{"tags":11561,"concepts":11562},[],[],{"space":11564,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":11566,"publishedVersion":59,"revision":22,"locale":27},{"sys":11565},{"type":12,"linkType":13,"id":14},{"sys":11567},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":11569},{"url":379,"details":11570,"fileName":385,"contentType":386},{"size":381,"image":11571},{"width":383,"height":384},{"sys":11573,"fields":11576},{"id":11574,"createdAt":11575},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":11577,"slug":11578,"articleIntro":11577,"category":11579},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[11580],{"metadata":11581,"sys":11584,"fields":11591},{"tags":11582,"concepts":11583},[],[],{"space":11585,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11587,"publishedVersion":334,"revision":59,"contentType":11589,"locale":27},{"sys":11586},{"type":12,"linkType":13,"id":14},{"sys":11588},{"id":20,"type":12,"linkType":21},{"sys":11590},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11592,"metaTitle":344,"metaDescription":345,"mainTitle":11593,"subtitle":364,"heroImage":11608,"ctaButton":387,"ctaLink":388},[343],{"data":11594,"content":11595,"nodeType":71},{},[11596,11602],{"data":11597,"content":11598,"nodeType":356},{},[11599],{"data":11600,"marks":11601,"value":355,"nodeType":79},{},[],{"data":11603,"content":11604,"nodeType":84},{},[11605],{"data":11606,"marks":11607,"value":363,"nodeType":79},{},[],{"metadata":11609,"sys":11612,"fields":11617},{"tags":11610,"concepts":11611},[],[],{"space":11613,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":11615,"publishedVersion":59,"revision":22,"locale":27},{"sys":11614},{"type":12,"linkType":13,"id":14},{"sys":11616},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":11618},{"url":379,"details":11619,"fileName":385,"contentType":386},{"size":381,"image":11620},{"width":383,"height":384},{"sys":11622,"fields":11625},{"id":11623,"createdAt":11624},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":11626,"slug":11627,"articleIntro":11626,"category":11628},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[11629],{"metadata":11630,"sys":11633,"fields":11640},{"tags":11631,"concepts":11632},[],[],{"space":11634,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11636,"publishedVersion":334,"revision":59,"contentType":11638,"locale":27},{"sys":11635},{"type":12,"linkType":13,"id":14},{"sys":11637},{"id":20,"type":12,"linkType":21},{"sys":11639},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11641,"metaTitle":344,"metaDescription":345,"mainTitle":11642,"subtitle":364,"heroImage":11657,"ctaButton":387,"ctaLink":388},[343],{"data":11643,"content":11644,"nodeType":71},{},[11645,11651],{"data":11646,"content":11647,"nodeType":356},{},[11648],{"data":11649,"marks":11650,"value":355,"nodeType":79},{},[],{"data":11652,"content":11653,"nodeType":84},{},[11654],{"data":11655,"marks":11656,"value":363,"nodeType":79},{},[],{"metadata":11658,"sys":11661,"fields":11666},{"tags":11659,"concepts":11660},[],[],{"space":11662,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":11664,"publishedVersion":59,"revision":22,"locale":27},{"sys":11663},{"type":12,"linkType":13,"id":14},{"sys":11665},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":11667},{"url":379,"details":11668,"fileName":385,"contentType":386},{"size":381,"image":11669},{"width":383,"height":384},{"sys":11671,"fields":11674},{"id":11672,"createdAt":11673},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":11675,"slug":11676,"articleIntro":11675,"category":11677},"274 - Prêts","compte-274-prets",[11678],{"metadata":11679,"sys":11682,"fields":11689},{"tags":11680,"concepts":11681},[],[],{"space":11683,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11685,"publishedVersion":334,"revision":59,"contentType":11687,"locale":27},{"sys":11684},{"type":12,"linkType":13,"id":14},{"sys":11686},{"id":20,"type":12,"linkType":21},{"sys":11688},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11690,"metaTitle":344,"metaDescription":345,"mainTitle":11691,"subtitle":364,"heroImage":11706,"ctaButton":387,"ctaLink":388},[343],{"data":11692,"content":11693,"nodeType":71},{},[11694,11700],{"data":11695,"content":11696,"nodeType":356},{},[11697],{"data":11698,"marks":11699,"value":355,"nodeType":79},{},[],{"data":11701,"content":11702,"nodeType":84},{},[11703],{"data":11704,"marks":11705,"value":363,"nodeType":79},{},[],{"metadata":11707,"sys":11710,"fields":11715},{"tags":11708,"concepts":11709},[],[],{"space":11711,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":11713,"publishedVersion":59,"revision":22,"locale":27},{"sys":11712},{"type":12,"linkType":13,"id":14},{"sys":11714},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":11716},{"url":379,"details":11717,"fileName":385,"contentType":386},{"size":381,"image":11718},{"width":383,"height":384},{"sys":11720,"fields":11723},{"id":11721,"createdAt":11722},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":11724,"slug":11725,"articleIntro":11724,"category":11726},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[11727],{"metadata":11728,"sys":11731,"fields":11738},{"tags":11729,"concepts":11730},[],[],{"space":11732,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11734,"publishedVersion":334,"revision":59,"contentType":11736,"locale":27},{"sys":11733},{"type":12,"linkType":13,"id":14},{"sys":11735},{"id":20,"type":12,"linkType":21},{"sys":11737},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11739,"metaTitle":344,"metaDescription":345,"mainTitle":11740,"subtitle":364,"heroImage":11755,"ctaButton":387,"ctaLink":388},[343],{"data":11741,"content":11742,"nodeType":71},{},[11743,11749],{"data":11744,"content":11745,"nodeType":356},{},[11746],{"data":11747,"marks":11748,"value":355,"nodeType":79},{},[],{"data":11750,"content":11751,"nodeType":84},{},[11752],{"data":11753,"marks":11754,"value":363,"nodeType":79},{},[],{"metadata":11756,"sys":11759,"fields":11764},{"tags":11757,"concepts":11758},[],[],{"space":11760,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":11762,"publishedVersion":59,"revision":22,"locale":27},{"sys":11761},{"type":12,"linkType":13,"id":14},{"sys":11763},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":11765},{"url":379,"details":11766,"fileName":385,"contentType":386},{"size":381,"image":11767},{"width":383,"height":384},{"sys":11769,"fields":11772},{"id":11770,"createdAt":11771},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":11773,"slug":11774,"articleIntro":-1,"category":11775},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[11776],{"metadata":11777,"sys":11780,"fields":11787},{"tags":11778,"concepts":11779},[],[],{"space":11781,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11783,"publishedVersion":334,"revision":59,"contentType":11785,"locale":27},{"sys":11782},{"type":12,"linkType":13,"id":14},{"sys":11784},{"id":20,"type":12,"linkType":21},{"sys":11786},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11788,"metaTitle":344,"metaDescription":345,"mainTitle":11789,"subtitle":364,"heroImage":11804,"ctaButton":387,"ctaLink":388},[343],{"data":11790,"content":11791,"nodeType":71},{},[11792,11798],{"data":11793,"content":11794,"nodeType":356},{},[11795],{"data":11796,"marks":11797,"value":355,"nodeType":79},{},[],{"data":11799,"content":11800,"nodeType":84},{},[11801],{"data":11802,"marks":11803,"value":363,"nodeType":79},{},[],{"metadata":11805,"sys":11808,"fields":11813},{"tags":11806,"concepts":11807},[],[],{"space":11809,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":11811,"publishedVersion":59,"revision":22,"locale":27},{"sys":11810},{"type":12,"linkType":13,"id":14},{"sys":11812},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":11814},{"url":379,"details":11815,"fileName":385,"contentType":386},{"size":381,"image":11816},{"width":383,"height":384},{"sys":11818,"fields":11821},{"id":11819,"createdAt":11820},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":11822,"slug":11823,"articleIntro":11822,"category":11824},"6021 - Matières consommables","compte-6021-matieres-consommables",[11825],{"metadata":11826,"sys":11829,"fields":11836},{"tags":11827,"concepts":11828},[],[],{"space":11830,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11832,"publishedVersion":334,"revision":59,"contentType":11834,"locale":27},{"sys":11831},{"type":12,"linkType":13,"id":14},{"sys":11833},{"id":20,"type":12,"linkType":21},{"sys":11835},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11837,"metaTitle":344,"metaDescription":345,"mainTitle":11838,"subtitle":364,"heroImage":11853,"ctaButton":387,"ctaLink":388},[343],{"data":11839,"content":11840,"nodeType":71},{},[11841,11847],{"data":11842,"content":11843,"nodeType":356},{},[11844],{"data":11845,"marks":11846,"value":355,"nodeType":79},{},[],{"data":11848,"content":11849,"nodeType":84},{},[11850],{"data":11851,"marks":11852,"value":363,"nodeType":79},{},[],{"metadata":11854,"sys":11857,"fields":11862},{"tags":11855,"concepts":11856},[],[],{"space":11858,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":11860,"publishedVersion":59,"revision":22,"locale":27},{"sys":11859},{"type":12,"linkType":13,"id":14},{"sys":11861},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":11863},{"url":379,"details":11864,"fileName":385,"contentType":386},{"size":381,"image":11865},{"width":383,"height":384},{"sys":11867,"fields":11870},{"id":11868,"createdAt":11869},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":11871,"slug":11872,"articleIntro":11871,"category":11873},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[11874],{"metadata":11875,"sys":11878,"fields":11885},{"tags":11876,"concepts":11877},[],[],{"space":11879,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11881,"publishedVersion":334,"revision":59,"contentType":11883,"locale":27},{"sys":11880},{"type":12,"linkType":13,"id":14},{"sys":11882},{"id":20,"type":12,"linkType":21},{"sys":11884},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11886,"metaTitle":344,"metaDescription":345,"mainTitle":11887,"subtitle":364,"heroImage":11902,"ctaButton":387,"ctaLink":388},[343],{"data":11888,"content":11889,"nodeType":71},{},[11890,11896],{"data":11891,"content":11892,"nodeType":356},{},[11893],{"data":11894,"marks":11895,"value":355,"nodeType":79},{},[],{"data":11897,"content":11898,"nodeType":84},{},[11899],{"data":11900,"marks":11901,"value":363,"nodeType":79},{},[],{"metadata":11903,"sys":11906,"fields":11911},{"tags":11904,"concepts":11905},[],[],{"space":11907,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":11909,"publishedVersion":59,"revision":22,"locale":27},{"sys":11908},{"type":12,"linkType":13,"id":14},{"sys":11910},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":11912},{"url":379,"details":11913,"fileName":385,"contentType":386},{"size":381,"image":11914},{"width":383,"height":384},{"sys":11916,"fields":11919},{"id":11917,"createdAt":11918},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":11920,"slug":11921,"articleIntro":11920,"category":11922},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[11923],{"metadata":11924,"sys":11927,"fields":11934},{"tags":11925,"concepts":11926},[],[],{"space":11928,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11930,"publishedVersion":334,"revision":59,"contentType":11932,"locale":27},{"sys":11929},{"type":12,"linkType":13,"id":14},{"sys":11931},{"id":20,"type":12,"linkType":21},{"sys":11933},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11935,"metaTitle":344,"metaDescription":345,"mainTitle":11936,"subtitle":364,"heroImage":11951,"ctaButton":387,"ctaLink":388},[343],{"data":11937,"content":11938,"nodeType":71},{},[11939,11945],{"data":11940,"content":11941,"nodeType":356},{},[11942],{"data":11943,"marks":11944,"value":355,"nodeType":79},{},[],{"data":11946,"content":11947,"nodeType":84},{},[11948],{"data":11949,"marks":11950,"value":363,"nodeType":79},{},[],{"metadata":11952,"sys":11955,"fields":11960},{"tags":11953,"concepts":11954},[],[],{"space":11956,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":11958,"publishedVersion":59,"revision":22,"locale":27},{"sys":11957},{"type":12,"linkType":13,"id":14},{"sys":11959},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":11961},{"url":379,"details":11962,"fileName":385,"contentType":386},{"size":381,"image":11963},{"width":383,"height":384},{"sys":11965,"fields":11968},{"id":11966,"createdAt":11967},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":11969,"slug":11970,"articleIntro":11969,"category":11971},"Compte 6237 - Publications","compte-6237-publications",[11972],{"metadata":11973,"sys":11976,"fields":11983},{"tags":11974,"concepts":11975},[],[],{"space":11977,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":11979,"publishedVersion":334,"revision":59,"contentType":11981,"locale":27},{"sys":11978},{"type":12,"linkType":13,"id":14},{"sys":11980},{"id":20,"type":12,"linkType":21},{"sys":11982},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":11984,"metaTitle":344,"metaDescription":345,"mainTitle":11985,"subtitle":364,"heroImage":12000,"ctaButton":387,"ctaLink":388},[343],{"data":11986,"content":11987,"nodeType":71},{},[11988,11994],{"data":11989,"content":11990,"nodeType":356},{},[11991],{"data":11992,"marks":11993,"value":355,"nodeType":79},{},[],{"data":11995,"content":11996,"nodeType":84},{},[11997],{"data":11998,"marks":11999,"value":363,"nodeType":79},{},[],{"metadata":12001,"sys":12004,"fields":12009},{"tags":12002,"concepts":12003},[],[],{"space":12005,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":12007,"publishedVersion":59,"revision":22,"locale":27},{"sys":12006},{"type":12,"linkType":13,"id":14},{"sys":12008},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":12010},{"url":379,"details":12011,"fileName":385,"contentType":386},{"size":381,"image":12012},{"width":383,"height":384},{"sys":12014,"fields":12017},{"id":12015,"createdAt":12016},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":12018,"slug":12019,"articleIntro":12018,"category":12020},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[12021],{"metadata":12022,"sys":12025,"fields":12032},{"tags":12023,"concepts":12024},[],[],{"space":12026,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12028,"publishedVersion":334,"revision":59,"contentType":12030,"locale":27},{"sys":12027},{"type":12,"linkType":13,"id":14},{"sys":12029},{"id":20,"type":12,"linkType":21},{"sys":12031},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12033,"metaTitle":344,"metaDescription":345,"mainTitle":12034,"subtitle":364,"heroImage":12049,"ctaButton":387,"ctaLink":388},[343],{"data":12035,"content":12036,"nodeType":71},{},[12037,12043],{"data":12038,"content":12039,"nodeType":356},{},[12040],{"data":12041,"marks":12042,"value":355,"nodeType":79},{},[],{"data":12044,"content":12045,"nodeType":84},{},[12046],{"data":12047,"marks":12048,"value":363,"nodeType":79},{},[],{"metadata":12050,"sys":12053,"fields":12058},{"tags":12051,"concepts":12052},[],[],{"space":12054,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":12056,"publishedVersion":59,"revision":22,"locale":27},{"sys":12055},{"type":12,"linkType":13,"id":14},{"sys":12057},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":12059},{"url":379,"details":12060,"fileName":385,"contentType":386},{"size":381,"image":12061},{"width":383,"height":384},{"sys":12063,"fields":12066},{"id":12064,"createdAt":12065},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":12067,"slug":12068,"articleIntro":12067,"category":12069},"6097 - de marchandises","compte-6097-de-marchandises",[12070],{"metadata":12071,"sys":12074,"fields":12081},{"tags":12072,"concepts":12073},[],[],{"space":12075,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12077,"publishedVersion":334,"revision":59,"contentType":12079,"locale":27},{"sys":12076},{"type":12,"linkType":13,"id":14},{"sys":12078},{"id":20,"type":12,"linkType":21},{"sys":12080},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12082,"metaTitle":344,"metaDescription":345,"mainTitle":12083,"subtitle":364,"heroImage":12098,"ctaButton":387,"ctaLink":388},[343],{"data":12084,"content":12085,"nodeType":71},{},[12086,12092],{"data":12087,"content":12088,"nodeType":356},{},[12089],{"data":12090,"marks":12091,"value":355,"nodeType":79},{},[],{"data":12093,"content":12094,"nodeType":84},{},[12095],{"data":12096,"marks":12097,"value":363,"nodeType":79},{},[],{"metadata":12099,"sys":12102,"fields":12107},{"tags":12100,"concepts":12101},[],[],{"space":12103,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":12105,"publishedVersion":59,"revision":22,"locale":27},{"sys":12104},{"type":12,"linkType":13,"id":14},{"sys":12106},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":12108},{"url":379,"details":12109,"fileName":385,"contentType":386},{"size":381,"image":12110},{"width":383,"height":384},{"sys":12112,"fields":12115},{"id":12113,"createdAt":12114},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":12116,"slug":12117,"articleIntro":12116,"category":12118},"2185 - Cheptel","compte-2185-cheptel",[12119],{"metadata":12120,"sys":12123,"fields":12130},{"tags":12121,"concepts":12122},[],[],{"space":12124,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12126,"publishedVersion":334,"revision":59,"contentType":12128,"locale":27},{"sys":12125},{"type":12,"linkType":13,"id":14},{"sys":12127},{"id":20,"type":12,"linkType":21},{"sys":12129},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12131,"metaTitle":344,"metaDescription":345,"mainTitle":12132,"subtitle":364,"heroImage":12147,"ctaButton":387,"ctaLink":388},[343],{"data":12133,"content":12134,"nodeType":71},{},[12135,12141],{"data":12136,"content":12137,"nodeType":356},{},[12138],{"data":12139,"marks":12140,"value":355,"nodeType":79},{},[],{"data":12142,"content":12143,"nodeType":84},{},[12144],{"data":12145,"marks":12146,"value":363,"nodeType":79},{},[],{"metadata":12148,"sys":12151,"fields":12156},{"tags":12149,"concepts":12150},[],[],{"space":12152,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":12154,"publishedVersion":59,"revision":22,"locale":27},{"sys":12153},{"type":12,"linkType":13,"id":14},{"sys":12155},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":12157},{"url":379,"details":12158,"fileName":385,"contentType":386},{"size":381,"image":12159},{"width":383,"height":384},{"sys":12161,"fields":12164},{"id":12162,"createdAt":12163},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":12165,"slug":12166,"articleIntro":12165,"category":12167},"2768 - Intérêts courus","compte-2768-interets-courus",[12168],{"metadata":12169,"sys":12172,"fields":12179},{"tags":12170,"concepts":12171},[],[],{"space":12173,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12175,"publishedVersion":334,"revision":59,"contentType":12177,"locale":27},{"sys":12174},{"type":12,"linkType":13,"id":14},{"sys":12176},{"id":20,"type":12,"linkType":21},{"sys":12178},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12180,"metaTitle":344,"metaDescription":345,"mainTitle":12181,"subtitle":364,"heroImage":12196,"ctaButton":387,"ctaLink":388},[343],{"data":12182,"content":12183,"nodeType":71},{},[12184,12190],{"data":12185,"content":12186,"nodeType":356},{},[12187],{"data":12188,"marks":12189,"value":355,"nodeType":79},{},[],{"data":12191,"content":12192,"nodeType":84},{},[12193],{"data":12194,"marks":12195,"value":363,"nodeType":79},{},[],{"metadata":12197,"sys":12200,"fields":12205},{"tags":12198,"concepts":12199},[],[],{"space":12201,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":12203,"publishedVersion":59,"revision":22,"locale":27},{"sys":12202},{"type":12,"linkType":13,"id":14},{"sys":12204},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":12206},{"url":379,"details":12207,"fileName":385,"contentType":386},{"size":381,"image":12208},{"width":383,"height":384},{"sys":12210,"fields":12213},{"id":12211,"createdAt":12212},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":12214,"slug":12215,"articleIntro":12214,"category":12216},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[12217],{"metadata":12218,"sys":12221,"fields":12228},{"tags":12219,"concepts":12220},[],[],{"space":12222,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12224,"publishedVersion":334,"revision":59,"contentType":12226,"locale":27},{"sys":12223},{"type":12,"linkType":13,"id":14},{"sys":12225},{"id":20,"type":12,"linkType":21},{"sys":12227},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12229,"metaTitle":344,"metaDescription":345,"mainTitle":12230,"subtitle":364,"heroImage":12245,"ctaButton":387,"ctaLink":388},[343],{"data":12231,"content":12232,"nodeType":71},{},[12233,12239],{"data":12234,"content":12235,"nodeType":356},{},[12236],{"data":12237,"marks":12238,"value":355,"nodeType":79},{},[],{"data":12240,"content":12241,"nodeType":84},{},[12242],{"data":12243,"marks":12244,"value":363,"nodeType":79},{},[],{"metadata":12246,"sys":12249,"fields":12254},{"tags":12247,"concepts":12248},[],[],{"space":12250,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":12252,"publishedVersion":59,"revision":22,"locale":27},{"sys":12251},{"type":12,"linkType":13,"id":14},{"sys":12253},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":12255},{"url":379,"details":12256,"fileName":385,"contentType":386},{"size":381,"image":12257},{"width":383,"height":384},{"sys":12259,"fields":12262},{"id":12260,"createdAt":12261},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":12263,"slug":12264,"articleIntro":-1,"category":12265},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[12266],{"metadata":12267,"sys":12270,"fields":12277},{"tags":12268,"concepts":12269},[],[],{"space":12271,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12273,"publishedVersion":334,"revision":59,"contentType":12275,"locale":27},{"sys":12272},{"type":12,"linkType":13,"id":14},{"sys":12274},{"id":20,"type":12,"linkType":21},{"sys":12276},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12278,"metaTitle":344,"metaDescription":345,"mainTitle":12279,"subtitle":364,"heroImage":12294,"ctaButton":387,"ctaLink":388},[343],{"data":12280,"content":12281,"nodeType":71},{},[12282,12288],{"data":12283,"content":12284,"nodeType":356},{},[12285],{"data":12286,"marks":12287,"value":355,"nodeType":79},{},[],{"data":12289,"content":12290,"nodeType":84},{},[12291],{"data":12292,"marks":12293,"value":363,"nodeType":79},{},[],{"metadata":12295,"sys":12298,"fields":12303},{"tags":12296,"concepts":12297},[],[],{"space":12299,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":12301,"publishedVersion":59,"revision":22,"locale":27},{"sys":12300},{"type":12,"linkType":13,"id":14},{"sys":12302},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":12304},{"url":379,"details":12305,"fileName":385,"contentType":386},{"size":381,"image":12306},{"width":383,"height":384},{"sys":12308,"fields":12311},{"id":12309,"createdAt":12310},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":12312,"slug":12313,"articleIntro":-1,"category":12314},"Compte 518 - Intérêts courus","compte-518-interets-courus",[12315],{"metadata":12316,"sys":12319,"fields":12326},{"tags":12317,"concepts":12318},[],[],{"space":12320,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12322,"publishedVersion":334,"revision":59,"contentType":12324,"locale":27},{"sys":12321},{"type":12,"linkType":13,"id":14},{"sys":12323},{"id":20,"type":12,"linkType":21},{"sys":12325},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12327,"metaTitle":344,"metaDescription":345,"mainTitle":12328,"subtitle":364,"heroImage":12343,"ctaButton":387,"ctaLink":388},[343],{"data":12329,"content":12330,"nodeType":71},{},[12331,12337],{"data":12332,"content":12333,"nodeType":356},{},[12334],{"data":12335,"marks":12336,"value":355,"nodeType":79},{},[],{"data":12338,"content":12339,"nodeType":84},{},[12340],{"data":12341,"marks":12342,"value":363,"nodeType":79},{},[],{"metadata":12344,"sys":12347,"fields":12352},{"tags":12345,"concepts":12346},[],[],{"space":12348,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":12350,"publishedVersion":59,"revision":22,"locale":27},{"sys":12349},{"type":12,"linkType":13,"id":14},{"sys":12351},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":12353},{"url":379,"details":12354,"fileName":385,"contentType":386},{"size":381,"image":12355},{"width":383,"height":384},{"sys":12357,"fields":12359},{"id":12358,"createdAt":589},"2AsCehfNKF5belxwySwOk8",{"title":12360,"slug":12361,"articleIntro":12360,"category":12362},"2611 - Actions","compte-2611-actions",[12363],{"metadata":12364,"sys":12367,"fields":12374},{"tags":12365,"concepts":12366},[],[],{"space":12368,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12370,"publishedVersion":334,"revision":59,"contentType":12372,"locale":27},{"sys":12369},{"type":12,"linkType":13,"id":14},{"sys":12371},{"id":20,"type":12,"linkType":21},{"sys":12373},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12375,"metaTitle":344,"metaDescription":345,"mainTitle":12376,"subtitle":364,"heroImage":12391,"ctaButton":387,"ctaLink":388},[343],{"data":12377,"content":12378,"nodeType":71},{},[12379,12385],{"data":12380,"content":12381,"nodeType":356},{},[12382],{"data":12383,"marks":12384,"value":355,"nodeType":79},{},[],{"data":12386,"content":12387,"nodeType":84},{},[12388],{"data":12389,"marks":12390,"value":363,"nodeType":79},{},[],{"metadata":12392,"sys":12395,"fields":12400},{"tags":12393,"concepts":12394},[],[],{"space":12396,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":12398,"publishedVersion":59,"revision":22,"locale":27},{"sys":12397},{"type":12,"linkType":13,"id":14},{"sys":12399},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":12401},{"url":379,"details":12402,"fileName":385,"contentType":386},{"size":381,"image":12403},{"width":383,"height":384},{"sys":12405,"fields":12408},{"id":12406,"createdAt":12407},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":12409,"slug":12410,"articleIntro":-1,"category":12411},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[12412],{"metadata":12413,"sys":12416,"fields":12423},{"tags":12414,"concepts":12415},[],[],{"space":12417,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12419,"publishedVersion":334,"revision":59,"contentType":12421,"locale":27},{"sys":12418},{"type":12,"linkType":13,"id":14},{"sys":12420},{"id":20,"type":12,"linkType":21},{"sys":12422},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12424,"metaTitle":344,"metaDescription":345,"mainTitle":12425,"subtitle":364,"heroImage":12440,"ctaButton":387,"ctaLink":388},[343],{"data":12426,"content":12427,"nodeType":71},{},[12428,12434],{"data":12429,"content":12430,"nodeType":356},{},[12431],{"data":12432,"marks":12433,"value":355,"nodeType":79},{},[],{"data":12435,"content":12436,"nodeType":84},{},[12437],{"data":12438,"marks":12439,"value":363,"nodeType":79},{},[],{"metadata":12441,"sys":12444,"fields":12449},{"tags":12442,"concepts":12443},[],[],{"space":12445,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":12447,"publishedVersion":59,"revision":22,"locale":27},{"sys":12446},{"type":12,"linkType":13,"id":14},{"sys":12448},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":12450},{"url":379,"details":12451,"fileName":385,"contentType":386},{"size":381,"image":12452},{"width":383,"height":384},{"sys":12454,"fields":12457},{"id":12455,"createdAt":12456},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":12458,"slug":12459,"articleIntro":12458,"category":12460},"6232 - Echantillons","compte-6232-echantillons",[12461],{"metadata":12462,"sys":12465,"fields":12472},{"tags":12463,"concepts":12464},[],[],{"space":12466,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12468,"publishedVersion":334,"revision":59,"contentType":12470,"locale":27},{"sys":12467},{"type":12,"linkType":13,"id":14},{"sys":12469},{"id":20,"type":12,"linkType":21},{"sys":12471},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12473,"metaTitle":344,"metaDescription":345,"mainTitle":12474,"subtitle":364,"heroImage":12489,"ctaButton":387,"ctaLink":388},[343],{"data":12475,"content":12476,"nodeType":71},{},[12477,12483],{"data":12478,"content":12479,"nodeType":356},{},[12480],{"data":12481,"marks":12482,"value":355,"nodeType":79},{},[],{"data":12484,"content":12485,"nodeType":84},{},[12486],{"data":12487,"marks":12488,"value":363,"nodeType":79},{},[],{"metadata":12490,"sys":12493,"fields":12498},{"tags":12491,"concepts":12492},[],[],{"space":12494,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":12496,"publishedVersion":59,"revision":22,"locale":27},{"sys":12495},{"type":12,"linkType":13,"id":14},{"sys":12497},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":12499},{"url":379,"details":12500,"fileName":385,"contentType":386},{"size":381,"image":12501},{"width":383,"height":384},{"sys":12503,"fields":12506},{"id":12504,"createdAt":12505},"6d75pXRLLY65vQhQ8x00pr","2025-05-27T13:58:09.206Z",{"title":12507,"slug":12508,"articleIntro":12507,"category":12509},"355 - Produits finis","compte-355-produits-finis",[12510],{"metadata":12511,"sys":12514,"fields":12521},{"tags":12512,"concepts":12513},[],[],{"space":12515,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12517,"publishedVersion":334,"revision":59,"contentType":12519,"locale":27},{"sys":12516},{"type":12,"linkType":13,"id":14},{"sys":12518},{"id":20,"type":12,"linkType":21},{"sys":12520},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12522,"metaTitle":344,"metaDescription":345,"mainTitle":12523,"subtitle":364,"heroImage":12538,"ctaButton":387,"ctaLink":388},[343],{"data":12524,"content":12525,"nodeType":71},{},[12526,12532],{"data":12527,"content":12528,"nodeType":356},{},[12529],{"data":12530,"marks":12531,"value":355,"nodeType":79},{},[],{"data":12533,"content":12534,"nodeType":84},{},[12535],{"data":12536,"marks":12537,"value":363,"nodeType":79},{},[],{"metadata":12539,"sys":12542,"fields":12547},{"tags":12540,"concepts":12541},[],[],{"space":12543,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":12545,"publishedVersion":59,"revision":22,"locale":27},{"sys":12544},{"type":12,"linkType":13,"id":14},{"sys":12546},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":12548},{"url":379,"details":12549,"fileName":385,"contentType":386},{"size":381,"image":12550},{"width":383,"height":384},{"sys":12552,"fields":12555},{"id":12553,"createdAt":12554},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":12556,"slug":12557,"articleIntro":12556,"category":12558},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[12559],{"metadata":12560,"sys":12563,"fields":12570},{"tags":12561,"concepts":12562},[],[],{"space":12564,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12566,"publishedVersion":334,"revision":59,"contentType":12568,"locale":27},{"sys":12565},{"type":12,"linkType":13,"id":14},{"sys":12567},{"id":20,"type":12,"linkType":21},{"sys":12569},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12571,"metaTitle":344,"metaDescription":345,"mainTitle":12572,"subtitle":364,"heroImage":12587,"ctaButton":387,"ctaLink":388},[343],{"data":12573,"content":12574,"nodeType":71},{},[12575,12581],{"data":12576,"content":12577,"nodeType":356},{},[12578],{"data":12579,"marks":12580,"value":355,"nodeType":79},{},[],{"data":12582,"content":12583,"nodeType":84},{},[12584],{"data":12585,"marks":12586,"value":363,"nodeType":79},{},[],{"metadata":12588,"sys":12591,"fields":12596},{"tags":12589,"concepts":12590},[],[],{"space":12592,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":12594,"publishedVersion":59,"revision":22,"locale":27},{"sys":12593},{"type":12,"linkType":13,"id":14},{"sys":12595},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":12597},{"url":379,"details":12598,"fileName":385,"contentType":386},{"size":381,"image":12599},{"width":383,"height":384},{"sys":12601,"fields":12604},{"id":12602,"createdAt":12603},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":12605,"slug":12606,"articleIntro":-1,"category":12607},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[12608],{"metadata":12609,"sys":12612,"fields":12619},{"tags":12610,"concepts":12611},[],[],{"space":12613,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12615,"publishedVersion":334,"revision":59,"contentType":12617,"locale":27},{"sys":12614},{"type":12,"linkType":13,"id":14},{"sys":12616},{"id":20,"type":12,"linkType":21},{"sys":12618},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12620,"metaTitle":344,"metaDescription":345,"mainTitle":12621,"subtitle":364,"heroImage":12636,"ctaButton":387,"ctaLink":388},[343],{"data":12622,"content":12623,"nodeType":71},{},[12624,12630],{"data":12625,"content":12626,"nodeType":356},{},[12627],{"data":12628,"marks":12629,"value":355,"nodeType":79},{},[],{"data":12631,"content":12632,"nodeType":84},{},[12633],{"data":12634,"marks":12635,"value":363,"nodeType":79},{},[],{"metadata":12637,"sys":12640,"fields":12645},{"tags":12638,"concepts":12639},[],[],{"space":12641,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":12643,"publishedVersion":59,"revision":22,"locale":27},{"sys":12642},{"type":12,"linkType":13,"id":14},{"sys":12644},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":12646},{"url":379,"details":12647,"fileName":385,"contentType":386},{"size":381,"image":12648},{"width":383,"height":384},{"sys":12650,"fields":12653},{"id":12651,"createdAt":12652},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":12654,"slug":12655,"articleIntro":12654,"category":12656},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[12657],{"metadata":12658,"sys":12661,"fields":12668},{"tags":12659,"concepts":12660},[],[],{"space":12662,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12664,"publishedVersion":334,"revision":59,"contentType":12666,"locale":27},{"sys":12663},{"type":12,"linkType":13,"id":14},{"sys":12665},{"id":20,"type":12,"linkType":21},{"sys":12667},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12669,"metaTitle":344,"metaDescription":345,"mainTitle":12670,"subtitle":364,"heroImage":12685,"ctaButton":387,"ctaLink":388},[343],{"data":12671,"content":12672,"nodeType":71},{},[12673,12679],{"data":12674,"content":12675,"nodeType":356},{},[12676],{"data":12677,"marks":12678,"value":355,"nodeType":79},{},[],{"data":12680,"content":12681,"nodeType":84},{},[12682],{"data":12683,"marks":12684,"value":363,"nodeType":79},{},[],{"metadata":12686,"sys":12689,"fields":12694},{"tags":12687,"concepts":12688},[],[],{"space":12690,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":12692,"publishedVersion":59,"revision":22,"locale":27},{"sys":12691},{"type":12,"linkType":13,"id":14},{"sys":12693},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":12695},{"url":379,"details":12696,"fileName":385,"contentType":386},{"size":381,"image":12697},{"width":383,"height":384},{"sys":12699,"fields":12702},{"id":12700,"createdAt":12701},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":12703,"slug":12704,"articleIntro":12703,"category":12705},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[12706],{"metadata":12707,"sys":12710,"fields":12717},{"tags":12708,"concepts":12709},[],[],{"space":12711,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12713,"publishedVersion":334,"revision":59,"contentType":12715,"locale":27},{"sys":12712},{"type":12,"linkType":13,"id":14},{"sys":12714},{"id":20,"type":12,"linkType":21},{"sys":12716},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12718,"metaTitle":344,"metaDescription":345,"mainTitle":12719,"subtitle":364,"heroImage":12734,"ctaButton":387,"ctaLink":388},[343],{"data":12720,"content":12721,"nodeType":71},{},[12722,12728],{"data":12723,"content":12724,"nodeType":356},{},[12725],{"data":12726,"marks":12727,"value":355,"nodeType":79},{},[],{"data":12729,"content":12730,"nodeType":84},{},[12731],{"data":12732,"marks":12733,"value":363,"nodeType":79},{},[],{"metadata":12735,"sys":12738,"fields":12743},{"tags":12736,"concepts":12737},[],[],{"space":12739,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":12741,"publishedVersion":59,"revision":22,"locale":27},{"sys":12740},{"type":12,"linkType":13,"id":14},{"sys":12742},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":12744},{"url":379,"details":12745,"fileName":385,"contentType":386},{"size":381,"image":12746},{"width":383,"height":384},{"sys":12748,"fields":12751},{"id":12749,"createdAt":12750},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":12752,"slug":12753,"articleIntro":12754,"category":12755},"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",[12756],{"metadata":12757,"sys":12760,"fields":12767},{"tags":12758,"concepts":12759},[],[],{"space":12761,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12763,"publishedVersion":334,"revision":59,"contentType":12765,"locale":27},{"sys":12762},{"type":12,"linkType":13,"id":14},{"sys":12764},{"id":20,"type":12,"linkType":21},{"sys":12766},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12768,"metaTitle":344,"metaDescription":345,"mainTitle":12769,"subtitle":364,"heroImage":12784,"ctaButton":387,"ctaLink":388},[343],{"data":12770,"content":12771,"nodeType":71},{},[12772,12778],{"data":12773,"content":12774,"nodeType":356},{},[12775],{"data":12776,"marks":12777,"value":355,"nodeType":79},{},[],{"data":12779,"content":12780,"nodeType":84},{},[12781],{"data":12782,"marks":12783,"value":363,"nodeType":79},{},[],{"metadata":12785,"sys":12788,"fields":12793},{"tags":12786,"concepts":12787},[],[],{"space":12789,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":12791,"publishedVersion":59,"revision":22,"locale":27},{"sys":12790},{"type":12,"linkType":13,"id":14},{"sys":12792},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":12794},{"url":379,"details":12795,"fileName":385,"contentType":386},{"size":381,"image":12796},{"width":383,"height":384},{"sys":12798,"fields":12801},{"id":12799,"createdAt":12800},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":12802,"slug":12803,"articleIntro":12802,"category":12804},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[12805],{"metadata":12806,"sys":12809,"fields":12816},{"tags":12807,"concepts":12808},[],[],{"space":12810,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12812,"publishedVersion":334,"revision":59,"contentType":12814,"locale":27},{"sys":12811},{"type":12,"linkType":13,"id":14},{"sys":12813},{"id":20,"type":12,"linkType":21},{"sys":12815},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12817,"metaTitle":344,"metaDescription":345,"mainTitle":12818,"subtitle":364,"heroImage":12833,"ctaButton":387,"ctaLink":388},[343],{"data":12819,"content":12820,"nodeType":71},{},[12821,12827],{"data":12822,"content":12823,"nodeType":356},{},[12824],{"data":12825,"marks":12826,"value":355,"nodeType":79},{},[],{"data":12828,"content":12829,"nodeType":84},{},[12830],{"data":12831,"marks":12832,"value":363,"nodeType":79},{},[],{"metadata":12834,"sys":12837,"fields":12842},{"tags":12835,"concepts":12836},[],[],{"space":12838,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":12840,"publishedVersion":59,"revision":22,"locale":27},{"sys":12839},{"type":12,"linkType":13,"id":14},{"sys":12841},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":12843},{"url":379,"details":12844,"fileName":385,"contentType":386},{"size":381,"image":12845},{"width":383,"height":384},{"sys":12847,"fields":12850},{"id":12848,"createdAt":12849},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":12851,"slug":12852,"articleIntro":12853,"category":12854},"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",[12855],{"metadata":12856,"sys":12859,"fields":12866},{"tags":12857,"concepts":12858},[],[],{"space":12860,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12862,"publishedVersion":334,"revision":59,"contentType":12864,"locale":27},{"sys":12861},{"type":12,"linkType":13,"id":14},{"sys":12863},{"id":20,"type":12,"linkType":21},{"sys":12865},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12867,"metaTitle":344,"metaDescription":345,"mainTitle":12868,"subtitle":364,"heroImage":12883,"ctaButton":387,"ctaLink":388},[343],{"data":12869,"content":12870,"nodeType":71},{},[12871,12877],{"data":12872,"content":12873,"nodeType":356},{},[12874],{"data":12875,"marks":12876,"value":355,"nodeType":79},{},[],{"data":12878,"content":12879,"nodeType":84},{},[12880],{"data":12881,"marks":12882,"value":363,"nodeType":79},{},[],{"metadata":12884,"sys":12887,"fields":12892},{"tags":12885,"concepts":12886},[],[],{"space":12888,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":12890,"publishedVersion":59,"revision":22,"locale":27},{"sys":12889},{"type":12,"linkType":13,"id":14},{"sys":12891},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":12893},{"url":379,"details":12894,"fileName":385,"contentType":386},{"size":381,"image":12895},{"width":383,"height":384},{"sys":12897,"fields":12900},{"id":12898,"createdAt":12899},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":12901,"slug":12902,"articleIntro":-1,"category":12903},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[12904],{"metadata":12905,"sys":12908,"fields":12915},{"tags":12906,"concepts":12907},[],[],{"space":12909,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12911,"publishedVersion":334,"revision":59,"contentType":12913,"locale":27},{"sys":12910},{"type":12,"linkType":13,"id":14},{"sys":12912},{"id":20,"type":12,"linkType":21},{"sys":12914},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12916,"metaTitle":344,"metaDescription":345,"mainTitle":12917,"subtitle":364,"heroImage":12932,"ctaButton":387,"ctaLink":388},[343],{"data":12918,"content":12919,"nodeType":71},{},[12920,12926],{"data":12921,"content":12922,"nodeType":356},{},[12923],{"data":12924,"marks":12925,"value":355,"nodeType":79},{},[],{"data":12927,"content":12928,"nodeType":84},{},[12929],{"data":12930,"marks":12931,"value":363,"nodeType":79},{},[],{"metadata":12933,"sys":12936,"fields":12941},{"tags":12934,"concepts":12935},[],[],{"space":12937,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":12939,"publishedVersion":59,"revision":22,"locale":27},{"sys":12938},{"type":12,"linkType":13,"id":14},{"sys":12940},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":12942},{"url":379,"details":12943,"fileName":385,"contentType":386},{"size":381,"image":12944},{"width":383,"height":384},{"sys":12946,"fields":12949},{"id":12947,"createdAt":12948},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":12950,"slug":12951,"articleIntro":12950,"category":12952},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[12953],{"metadata":12954,"sys":12957,"fields":12964},{"tags":12955,"concepts":12956},[],[],{"space":12958,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":12960,"publishedVersion":334,"revision":59,"contentType":12962,"locale":27},{"sys":12959},{"type":12,"linkType":13,"id":14},{"sys":12961},{"id":20,"type":12,"linkType":21},{"sys":12963},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":12965,"metaTitle":344,"metaDescription":345,"mainTitle":12966,"subtitle":364,"heroImage":12981,"ctaButton":387,"ctaLink":388},[343],{"data":12967,"content":12968,"nodeType":71},{},[12969,12975],{"data":12970,"content":12971,"nodeType":356},{},[12972],{"data":12973,"marks":12974,"value":355,"nodeType":79},{},[],{"data":12976,"content":12977,"nodeType":84},{},[12978],{"data":12979,"marks":12980,"value":363,"nodeType":79},{},[],{"metadata":12982,"sys":12985,"fields":12990},{"tags":12983,"concepts":12984},[],[],{"space":12986,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":12988,"publishedVersion":59,"revision":22,"locale":27},{"sys":12987},{"type":12,"linkType":13,"id":14},{"sys":12989},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":12991},{"url":379,"details":12992,"fileName":385,"contentType":386},{"size":381,"image":12993},{"width":383,"height":384},{"sys":12995,"fields":12998},{"id":12996,"createdAt":12997},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":12999,"slug":13000,"articleIntro":12999,"category":13001},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[13002],{"metadata":13003,"sys":13006,"fields":13013},{"tags":13004,"concepts":13005},[],[],{"space":13007,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13009,"publishedVersion":334,"revision":59,"contentType":13011,"locale":27},{"sys":13008},{"type":12,"linkType":13,"id":14},{"sys":13010},{"id":20,"type":12,"linkType":21},{"sys":13012},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13014,"metaTitle":344,"metaDescription":345,"mainTitle":13015,"subtitle":364,"heroImage":13030,"ctaButton":387,"ctaLink":388},[343],{"data":13016,"content":13017,"nodeType":71},{},[13018,13024],{"data":13019,"content":13020,"nodeType":356},{},[13021],{"data":13022,"marks":13023,"value":355,"nodeType":79},{},[],{"data":13025,"content":13026,"nodeType":84},{},[13027],{"data":13028,"marks":13029,"value":363,"nodeType":79},{},[],{"metadata":13031,"sys":13034,"fields":13039},{"tags":13032,"concepts":13033},[],[],{"space":13035,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":13037,"publishedVersion":59,"revision":22,"locale":27},{"sys":13036},{"type":12,"linkType":13,"id":14},{"sys":13038},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":13040},{"url":379,"details":13041,"fileName":385,"contentType":386},{"size":381,"image":13042},{"width":383,"height":384},{"sys":13044,"fields":13047},{"id":13045,"createdAt":13046},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":13048,"slug":13049,"articleIntro":13048,"category":13050},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[13051],{"metadata":13052,"sys":13055,"fields":13062},{"tags":13053,"concepts":13054},[],[],{"space":13056,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13058,"publishedVersion":334,"revision":59,"contentType":13060,"locale":27},{"sys":13057},{"type":12,"linkType":13,"id":14},{"sys":13059},{"id":20,"type":12,"linkType":21},{"sys":13061},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13063,"metaTitle":344,"metaDescription":345,"mainTitle":13064,"subtitle":364,"heroImage":13079,"ctaButton":387,"ctaLink":388},[343],{"data":13065,"content":13066,"nodeType":71},{},[13067,13073],{"data":13068,"content":13069,"nodeType":356},{},[13070],{"data":13071,"marks":13072,"value":355,"nodeType":79},{},[],{"data":13074,"content":13075,"nodeType":84},{},[13076],{"data":13077,"marks":13078,"value":363,"nodeType":79},{},[],{"metadata":13080,"sys":13083,"fields":13088},{"tags":13081,"concepts":13082},[],[],{"space":13084,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":13086,"publishedVersion":59,"revision":22,"locale":27},{"sys":13085},{"type":12,"linkType":13,"id":14},{"sys":13087},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":13089},{"url":379,"details":13090,"fileName":385,"contentType":386},{"size":381,"image":13091},{"width":383,"height":384},{"sys":13093,"fields":13096},{"id":13094,"createdAt":13095},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":13097,"slug":13098,"articleIntro":13097,"category":13099},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[13100],{"metadata":13101,"sys":13104,"fields":13111},{"tags":13102,"concepts":13103},[],[],{"space":13105,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13107,"publishedVersion":334,"revision":59,"contentType":13109,"locale":27},{"sys":13106},{"type":12,"linkType":13,"id":14},{"sys":13108},{"id":20,"type":12,"linkType":21},{"sys":13110},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13112,"metaTitle":344,"metaDescription":345,"mainTitle":13113,"subtitle":364,"heroImage":13128,"ctaButton":387,"ctaLink":388},[343],{"data":13114,"content":13115,"nodeType":71},{},[13116,13122],{"data":13117,"content":13118,"nodeType":356},{},[13119],{"data":13120,"marks":13121,"value":355,"nodeType":79},{},[],{"data":13123,"content":13124,"nodeType":84},{},[13125],{"data":13126,"marks":13127,"value":363,"nodeType":79},{},[],{"metadata":13129,"sys":13132,"fields":13137},{"tags":13130,"concepts":13131},[],[],{"space":13133,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":13135,"publishedVersion":59,"revision":22,"locale":27},{"sys":13134},{"type":12,"linkType":13,"id":14},{"sys":13136},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":13138},{"url":379,"details":13139,"fileName":385,"contentType":386},{"size":381,"image":13140},{"width":383,"height":384},{"sys":13142,"fields":13145},{"id":13143,"createdAt":13144},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":13146,"slug":13147,"articleIntro":13146,"category":13148},"4551 - Principal","compte-4551-principal",[13149],{"metadata":13150,"sys":13153,"fields":13160},{"tags":13151,"concepts":13152},[],[],{"space":13154,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13156,"publishedVersion":334,"revision":59,"contentType":13158,"locale":27},{"sys":13155},{"type":12,"linkType":13,"id":14},{"sys":13157},{"id":20,"type":12,"linkType":21},{"sys":13159},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13161,"metaTitle":344,"metaDescription":345,"mainTitle":13162,"subtitle":364,"heroImage":13177,"ctaButton":387,"ctaLink":388},[343],{"data":13163,"content":13164,"nodeType":71},{},[13165,13171],{"data":13166,"content":13167,"nodeType":356},{},[13168],{"data":13169,"marks":13170,"value":355,"nodeType":79},{},[],{"data":13172,"content":13173,"nodeType":84},{},[13174],{"data":13175,"marks":13176,"value":363,"nodeType":79},{},[],{"metadata":13178,"sys":13181,"fields":13186},{"tags":13179,"concepts":13180},[],[],{"space":13182,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":13184,"publishedVersion":59,"revision":22,"locale":27},{"sys":13183},{"type":12,"linkType":13,"id":14},{"sys":13185},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":13187},{"url":379,"details":13188,"fileName":385,"contentType":386},{"size":381,"image":13189},{"width":383,"height":384},{"sys":13191,"fields":13194},{"id":13192,"createdAt":13193},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":13195,"slug":13196,"articleIntro":-1,"category":13197},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[13198],{"metadata":13199,"sys":13202,"fields":13209},{"tags":13200,"concepts":13201},[],[],{"space":13203,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13205,"publishedVersion":334,"revision":59,"contentType":13207,"locale":27},{"sys":13204},{"type":12,"linkType":13,"id":14},{"sys":13206},{"id":20,"type":12,"linkType":21},{"sys":13208},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13210,"metaTitle":344,"metaDescription":345,"mainTitle":13211,"subtitle":364,"heroImage":13226,"ctaButton":387,"ctaLink":388},[343],{"data":13212,"content":13213,"nodeType":71},{},[13214,13220],{"data":13215,"content":13216,"nodeType":356},{},[13217],{"data":13218,"marks":13219,"value":355,"nodeType":79},{},[],{"data":13221,"content":13222,"nodeType":84},{},[13223],{"data":13224,"marks":13225,"value":363,"nodeType":79},{},[],{"metadata":13227,"sys":13230,"fields":13235},{"tags":13228,"concepts":13229},[],[],{"space":13231,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":13233,"publishedVersion":59,"revision":22,"locale":27},{"sys":13232},{"type":12,"linkType":13,"id":14},{"sys":13234},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":13236},{"url":379,"details":13237,"fileName":385,"contentType":386},{"size":381,"image":13238},{"width":383,"height":384},{"sys":13240,"fields":13243},{"id":13241,"createdAt":13242},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":13244,"slug":13245,"articleIntro":-1,"category":13246},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[13247],{"metadata":13248,"sys":13251,"fields":13258},{"tags":13249,"concepts":13250},[],[],{"space":13252,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13254,"publishedVersion":334,"revision":59,"contentType":13256,"locale":27},{"sys":13253},{"type":12,"linkType":13,"id":14},{"sys":13255},{"id":20,"type":12,"linkType":21},{"sys":13257},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13259,"metaTitle":344,"metaDescription":345,"mainTitle":13260,"subtitle":364,"heroImage":13275,"ctaButton":387,"ctaLink":388},[343],{"data":13261,"content":13262,"nodeType":71},{},[13263,13269],{"data":13264,"content":13265,"nodeType":356},{},[13266],{"data":13267,"marks":13268,"value":355,"nodeType":79},{},[],{"data":13270,"content":13271,"nodeType":84},{},[13272],{"data":13273,"marks":13274,"value":363,"nodeType":79},{},[],{"metadata":13276,"sys":13279,"fields":13284},{"tags":13277,"concepts":13278},[],[],{"space":13280,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":13282,"publishedVersion":59,"revision":22,"locale":27},{"sys":13281},{"type":12,"linkType":13,"id":14},{"sys":13283},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":13285},{"url":379,"details":13286,"fileName":385,"contentType":386},{"size":381,"image":13287},{"width":383,"height":384},{"sys":13289,"fields":13292},{"id":13290,"createdAt":13291},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":13293,"slug":13294,"articleIntro":13293,"category":13295},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[13296],{"metadata":13297,"sys":13300,"fields":13307},{"tags":13298,"concepts":13299},[],[],{"space":13301,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13303,"publishedVersion":334,"revision":59,"contentType":13305,"locale":27},{"sys":13302},{"type":12,"linkType":13,"id":14},{"sys":13304},{"id":20,"type":12,"linkType":21},{"sys":13306},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13308,"metaTitle":344,"metaDescription":345,"mainTitle":13309,"subtitle":364,"heroImage":13324,"ctaButton":387,"ctaLink":388},[343],{"data":13310,"content":13311,"nodeType":71},{},[13312,13318],{"data":13313,"content":13314,"nodeType":356},{},[13315],{"data":13316,"marks":13317,"value":355,"nodeType":79},{},[],{"data":13319,"content":13320,"nodeType":84},{},[13321],{"data":13322,"marks":13323,"value":363,"nodeType":79},{},[],{"metadata":13325,"sys":13328,"fields":13333},{"tags":13326,"concepts":13327},[],[],{"space":13329,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":13331,"publishedVersion":59,"revision":22,"locale":27},{"sys":13330},{"type":12,"linkType":13,"id":14},{"sys":13332},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":13334},{"url":379,"details":13335,"fileName":385,"contentType":386},{"size":381,"image":13336},{"width":383,"height":384},{"sys":13338,"fields":13341},{"id":13339,"createdAt":13340},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":13342,"slug":13343,"articleIntro":13342,"category":13344},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[13345],{"metadata":13346,"sys":13349,"fields":13356},{"tags":13347,"concepts":13348},[],[],{"space":13350,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13352,"publishedVersion":334,"revision":59,"contentType":13354,"locale":27},{"sys":13351},{"type":12,"linkType":13,"id":14},{"sys":13353},{"id":20,"type":12,"linkType":21},{"sys":13355},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13357,"metaTitle":344,"metaDescription":345,"mainTitle":13358,"subtitle":364,"heroImage":13373,"ctaButton":387,"ctaLink":388},[343],{"data":13359,"content":13360,"nodeType":71},{},[13361,13367],{"data":13362,"content":13363,"nodeType":356},{},[13364],{"data":13365,"marks":13366,"value":355,"nodeType":79},{},[],{"data":13368,"content":13369,"nodeType":84},{},[13370],{"data":13371,"marks":13372,"value":363,"nodeType":79},{},[],{"metadata":13374,"sys":13377,"fields":13382},{"tags":13375,"concepts":13376},[],[],{"space":13378,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":13380,"publishedVersion":59,"revision":22,"locale":27},{"sys":13379},{"type":12,"linkType":13,"id":14},{"sys":13381},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":13383},{"url":379,"details":13384,"fileName":385,"contentType":386},{"size":381,"image":13385},{"width":383,"height":384},{"sys":13387,"fields":13390},{"id":13388,"createdAt":13389},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":13391,"slug":13392,"articleIntro":13391,"category":13393},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[13394],{"metadata":13395,"sys":13398,"fields":13405},{"tags":13396,"concepts":13397},[],[],{"space":13399,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13401,"publishedVersion":334,"revision":59,"contentType":13403,"locale":27},{"sys":13400},{"type":12,"linkType":13,"id":14},{"sys":13402},{"id":20,"type":12,"linkType":21},{"sys":13404},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13406,"metaTitle":344,"metaDescription":345,"mainTitle":13407,"subtitle":364,"heroImage":13422,"ctaButton":387,"ctaLink":388},[343],{"data":13408,"content":13409,"nodeType":71},{},[13410,13416],{"data":13411,"content":13412,"nodeType":356},{},[13413],{"data":13414,"marks":13415,"value":355,"nodeType":79},{},[],{"data":13417,"content":13418,"nodeType":84},{},[13419],{"data":13420,"marks":13421,"value":363,"nodeType":79},{},[],{"metadata":13423,"sys":13426,"fields":13431},{"tags":13424,"concepts":13425},[],[],{"space":13427,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":13429,"publishedVersion":59,"revision":22,"locale":27},{"sys":13428},{"type":12,"linkType":13,"id":14},{"sys":13430},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":13432},{"url":379,"details":13433,"fileName":385,"contentType":386},{"size":381,"image":13434},{"width":383,"height":384},{"sys":13436,"fields":13439},{"id":13437,"createdAt":13438},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":13440,"slug":13441,"articleIntro":13440,"category":13442},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[13443],{"metadata":13444,"sys":13447,"fields":13454},{"tags":13445,"concepts":13446},[],[],{"space":13448,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13450,"publishedVersion":334,"revision":59,"contentType":13452,"locale":27},{"sys":13449},{"type":12,"linkType":13,"id":14},{"sys":13451},{"id":20,"type":12,"linkType":21},{"sys":13453},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13455,"metaTitle":344,"metaDescription":345,"mainTitle":13456,"subtitle":364,"heroImage":13471,"ctaButton":387,"ctaLink":388},[343],{"data":13457,"content":13458,"nodeType":71},{},[13459,13465],{"data":13460,"content":13461,"nodeType":356},{},[13462],{"data":13463,"marks":13464,"value":355,"nodeType":79},{},[],{"data":13466,"content":13467,"nodeType":84},{},[13468],{"data":13469,"marks":13470,"value":363,"nodeType":79},{},[],{"metadata":13472,"sys":13475,"fields":13480},{"tags":13473,"concepts":13474},[],[],{"space":13476,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":13478,"publishedVersion":59,"revision":22,"locale":27},{"sys":13477},{"type":12,"linkType":13,"id":14},{"sys":13479},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":13481},{"url":379,"details":13482,"fileName":385,"contentType":386},{"size":381,"image":13483},{"width":383,"height":384},{"sys":13485,"fields":13488},{"id":13486,"createdAt":13487},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":13489,"slug":13490,"articleIntro":13489,"category":13491},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[13492],{"metadata":13493,"sys":13496,"fields":13503},{"tags":13494,"concepts":13495},[],[],{"space":13497,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13499,"publishedVersion":334,"revision":59,"contentType":13501,"locale":27},{"sys":13498},{"type":12,"linkType":13,"id":14},{"sys":13500},{"id":20,"type":12,"linkType":21},{"sys":13502},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13504,"metaTitle":344,"metaDescription":345,"mainTitle":13505,"subtitle":364,"heroImage":13520,"ctaButton":387,"ctaLink":388},[343],{"data":13506,"content":13507,"nodeType":71},{},[13508,13514],{"data":13509,"content":13510,"nodeType":356},{},[13511],{"data":13512,"marks":13513,"value":355,"nodeType":79},{},[],{"data":13515,"content":13516,"nodeType":84},{},[13517],{"data":13518,"marks":13519,"value":363,"nodeType":79},{},[],{"metadata":13521,"sys":13524,"fields":13529},{"tags":13522,"concepts":13523},[],[],{"space":13525,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":13527,"publishedVersion":59,"revision":22,"locale":27},{"sys":13526},{"type":12,"linkType":13,"id":14},{"sys":13528},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":13530},{"url":379,"details":13531,"fileName":385,"contentType":386},{"size":381,"image":13532},{"width":383,"height":384},{"sys":13534,"fields":13537},{"id":13535,"createdAt":13536},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":13538,"slug":13539,"articleIntro":-1,"category":13540},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[13541],{"metadata":13542,"sys":13545,"fields":13552},{"tags":13543,"concepts":13544},[],[],{"space":13546,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13548,"publishedVersion":334,"revision":59,"contentType":13550,"locale":27},{"sys":13547},{"type":12,"linkType":13,"id":14},{"sys":13549},{"id":20,"type":12,"linkType":21},{"sys":13551},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13553,"metaTitle":344,"metaDescription":345,"mainTitle":13554,"subtitle":364,"heroImage":13569,"ctaButton":387,"ctaLink":388},[343],{"data":13555,"content":13556,"nodeType":71},{},[13557,13563],{"data":13558,"content":13559,"nodeType":356},{},[13560],{"data":13561,"marks":13562,"value":355,"nodeType":79},{},[],{"data":13564,"content":13565,"nodeType":84},{},[13566],{"data":13567,"marks":13568,"value":363,"nodeType":79},{},[],{"metadata":13570,"sys":13573,"fields":13578},{"tags":13571,"concepts":13572},[],[],{"space":13574,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":13576,"publishedVersion":59,"revision":22,"locale":27},{"sys":13575},{"type":12,"linkType":13,"id":14},{"sys":13577},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":13579},{"url":379,"details":13580,"fileName":385,"contentType":386},{"size":381,"image":13581},{"width":383,"height":384},{"sys":13583,"fields":13586},{"id":13584,"createdAt":13585},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":13587,"slug":13588,"articleIntro":13589,"category":13590},"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.",[13591],{"metadata":13592,"sys":13595,"fields":13602},{"tags":13593,"concepts":13594},[],[],{"space":13596,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13598,"publishedVersion":334,"revision":59,"contentType":13600,"locale":27},{"sys":13597},{"type":12,"linkType":13,"id":14},{"sys":13599},{"id":20,"type":12,"linkType":21},{"sys":13601},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13603,"metaTitle":344,"metaDescription":345,"mainTitle":13604,"subtitle":364,"heroImage":13619,"ctaButton":387,"ctaLink":388},[343],{"data":13605,"content":13606,"nodeType":71},{},[13607,13613],{"data":13608,"content":13609,"nodeType":356},{},[13610],{"data":13611,"marks":13612,"value":355,"nodeType":79},{},[],{"data":13614,"content":13615,"nodeType":84},{},[13616],{"data":13617,"marks":13618,"value":363,"nodeType":79},{},[],{"metadata":13620,"sys":13623,"fields":13628},{"tags":13621,"concepts":13622},[],[],{"space":13624,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":13626,"publishedVersion":59,"revision":22,"locale":27},{"sys":13625},{"type":12,"linkType":13,"id":14},{"sys":13627},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":13629},{"url":379,"details":13630,"fileName":385,"contentType":386},{"size":381,"image":13631},{"width":383,"height":384},{"sys":13633,"fields":13636},{"id":13634,"createdAt":13635},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":13637,"slug":13638,"articleIntro":13637,"category":13639},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[13640],{"metadata":13641,"sys":13644,"fields":13651},{"tags":13642,"concepts":13643},[],[],{"space":13645,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13647,"publishedVersion":334,"revision":59,"contentType":13649,"locale":27},{"sys":13646},{"type":12,"linkType":13,"id":14},{"sys":13648},{"id":20,"type":12,"linkType":21},{"sys":13650},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13652,"metaTitle":344,"metaDescription":345,"mainTitle":13653,"subtitle":364,"heroImage":13668,"ctaButton":387,"ctaLink":388},[343],{"data":13654,"content":13655,"nodeType":71},{},[13656,13662],{"data":13657,"content":13658,"nodeType":356},{},[13659],{"data":13660,"marks":13661,"value":355,"nodeType":79},{},[],{"data":13663,"content":13664,"nodeType":84},{},[13665],{"data":13666,"marks":13667,"value":363,"nodeType":79},{},[],{"metadata":13669,"sys":13672,"fields":13677},{"tags":13670,"concepts":13671},[],[],{"space":13673,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":13675,"publishedVersion":59,"revision":22,"locale":27},{"sys":13674},{"type":12,"linkType":13,"id":14},{"sys":13676},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":13678},{"url":379,"details":13679,"fileName":385,"contentType":386},{"size":381,"image":13680},{"width":383,"height":384},{"sys":13682,"fields":13685},{"id":13683,"createdAt":13684},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":13686,"slug":13687,"articleIntro":13686,"category":13688},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[13689],{"metadata":13690,"sys":13693,"fields":13700},{"tags":13691,"concepts":13692},[],[],{"space":13694,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13696,"publishedVersion":334,"revision":59,"contentType":13698,"locale":27},{"sys":13695},{"type":12,"linkType":13,"id":14},{"sys":13697},{"id":20,"type":12,"linkType":21},{"sys":13699},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13701,"metaTitle":344,"metaDescription":345,"mainTitle":13702,"subtitle":364,"heroImage":13717,"ctaButton":387,"ctaLink":388},[343],{"data":13703,"content":13704,"nodeType":71},{},[13705,13711],{"data":13706,"content":13707,"nodeType":356},{},[13708],{"data":13709,"marks":13710,"value":355,"nodeType":79},{},[],{"data":13712,"content":13713,"nodeType":84},{},[13714],{"data":13715,"marks":13716,"value":363,"nodeType":79},{},[],{"metadata":13718,"sys":13721,"fields":13726},{"tags":13719,"concepts":13720},[],[],{"space":13722,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":13724,"publishedVersion":59,"revision":22,"locale":27},{"sys":13723},{"type":12,"linkType":13,"id":14},{"sys":13725},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":13727},{"url":379,"details":13728,"fileName":385,"contentType":386},{"size":381,"image":13729},{"width":383,"height":384},{"sys":13731,"fields":13734},{"id":13732,"createdAt":13733},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":13735,"slug":13736,"articleIntro":-1,"category":13737},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[13738],{"metadata":13739,"sys":13742,"fields":13749},{"tags":13740,"concepts":13741},[],[],{"space":13743,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13745,"publishedVersion":334,"revision":59,"contentType":13747,"locale":27},{"sys":13744},{"type":12,"linkType":13,"id":14},{"sys":13746},{"id":20,"type":12,"linkType":21},{"sys":13748},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13750,"metaTitle":344,"metaDescription":345,"mainTitle":13751,"subtitle":364,"heroImage":13766,"ctaButton":387,"ctaLink":388},[343],{"data":13752,"content":13753,"nodeType":71},{},[13754,13760],{"data":13755,"content":13756,"nodeType":356},{},[13757],{"data":13758,"marks":13759,"value":355,"nodeType":79},{},[],{"data":13761,"content":13762,"nodeType":84},{},[13763],{"data":13764,"marks":13765,"value":363,"nodeType":79},{},[],{"metadata":13767,"sys":13770,"fields":13775},{"tags":13768,"concepts":13769},[],[],{"space":13771,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":13773,"publishedVersion":59,"revision":22,"locale":27},{"sys":13772},{"type":12,"linkType":13,"id":14},{"sys":13774},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":13776},{"url":379,"details":13777,"fileName":385,"contentType":386},{"size":381,"image":13778},{"width":383,"height":384},{"sys":13780,"fields":13783},{"id":13781,"createdAt":13782},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":13784,"slug":13785,"articleIntro":-1,"category":13786},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[13787],{"metadata":13788,"sys":13791,"fields":13798},{"tags":13789,"concepts":13790},[],[],{"space":13792,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13794,"publishedVersion":334,"revision":59,"contentType":13796,"locale":27},{"sys":13793},{"type":12,"linkType":13,"id":14},{"sys":13795},{"id":20,"type":12,"linkType":21},{"sys":13797},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13799,"metaTitle":344,"metaDescription":345,"mainTitle":13800,"subtitle":364,"heroImage":13815,"ctaButton":387,"ctaLink":388},[343],{"data":13801,"content":13802,"nodeType":71},{},[13803,13809],{"data":13804,"content":13805,"nodeType":356},{},[13806],{"data":13807,"marks":13808,"value":355,"nodeType":79},{},[],{"data":13810,"content":13811,"nodeType":84},{},[13812],{"data":13813,"marks":13814,"value":363,"nodeType":79},{},[],{"metadata":13816,"sys":13819,"fields":13824},{"tags":13817,"concepts":13818},[],[],{"space":13820,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":13822,"publishedVersion":59,"revision":22,"locale":27},{"sys":13821},{"type":12,"linkType":13,"id":14},{"sys":13823},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":13825},{"url":379,"details":13826,"fileName":385,"contentType":386},{"size":381,"image":13827},{"width":383,"height":384},{"sys":13829,"fields":13832},{"id":13830,"createdAt":13831},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":13833,"slug":13834,"articleIntro":-1,"category":13835},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[13836],{"metadata":13837,"sys":13840,"fields":13847},{"tags":13838,"concepts":13839},[],[],{"space":13841,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13843,"publishedVersion":334,"revision":59,"contentType":13845,"locale":27},{"sys":13842},{"type":12,"linkType":13,"id":14},{"sys":13844},{"id":20,"type":12,"linkType":21},{"sys":13846},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13848,"metaTitle":344,"metaDescription":345,"mainTitle":13849,"subtitle":364,"heroImage":13864,"ctaButton":387,"ctaLink":388},[343],{"data":13850,"content":13851,"nodeType":71},{},[13852,13858],{"data":13853,"content":13854,"nodeType":356},{},[13855],{"data":13856,"marks":13857,"value":355,"nodeType":79},{},[],{"data":13859,"content":13860,"nodeType":84},{},[13861],{"data":13862,"marks":13863,"value":363,"nodeType":79},{},[],{"metadata":13865,"sys":13868,"fields":13873},{"tags":13866,"concepts":13867},[],[],{"space":13869,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":13871,"publishedVersion":59,"revision":22,"locale":27},{"sys":13870},{"type":12,"linkType":13,"id":14},{"sys":13872},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":13874},{"url":379,"details":13875,"fileName":385,"contentType":386},{"size":381,"image":13876},{"width":383,"height":384},{"sys":13878,"fields":13881},{"id":13879,"createdAt":13880},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":13882,"slug":13883,"articleIntro":-1,"category":13884},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[13885],{"metadata":13886,"sys":13889,"fields":13896},{"tags":13887,"concepts":13888},[],[],{"space":13890,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13892,"publishedVersion":334,"revision":59,"contentType":13894,"locale":27},{"sys":13891},{"type":12,"linkType":13,"id":14},{"sys":13893},{"id":20,"type":12,"linkType":21},{"sys":13895},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13897,"metaTitle":344,"metaDescription":345,"mainTitle":13898,"subtitle":364,"heroImage":13913,"ctaButton":387,"ctaLink":388},[343],{"data":13899,"content":13900,"nodeType":71},{},[13901,13907],{"data":13902,"content":13903,"nodeType":356},{},[13904],{"data":13905,"marks":13906,"value":355,"nodeType":79},{},[],{"data":13908,"content":13909,"nodeType":84},{},[13910],{"data":13911,"marks":13912,"value":363,"nodeType":79},{},[],{"metadata":13914,"sys":13917,"fields":13922},{"tags":13915,"concepts":13916},[],[],{"space":13918,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":13920,"publishedVersion":59,"revision":22,"locale":27},{"sys":13919},{"type":12,"linkType":13,"id":14},{"sys":13921},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":13923},{"url":379,"details":13924,"fileName":385,"contentType":386},{"size":381,"image":13925},{"width":383,"height":384},{"sys":13927,"fields":13930},{"id":13928,"createdAt":13929},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":13931,"slug":13932,"articleIntro":13931,"category":13933},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[13934],{"metadata":13935,"sys":13938,"fields":13945},{"tags":13936,"concepts":13937},[],[],{"space":13939,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13941,"publishedVersion":334,"revision":59,"contentType":13943,"locale":27},{"sys":13940},{"type":12,"linkType":13,"id":14},{"sys":13942},{"id":20,"type":12,"linkType":21},{"sys":13944},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13946,"metaTitle":344,"metaDescription":345,"mainTitle":13947,"subtitle":364,"heroImage":13962,"ctaButton":387,"ctaLink":388},[343],{"data":13948,"content":13949,"nodeType":71},{},[13950,13956],{"data":13951,"content":13952,"nodeType":356},{},[13953],{"data":13954,"marks":13955,"value":355,"nodeType":79},{},[],{"data":13957,"content":13958,"nodeType":84},{},[13959],{"data":13960,"marks":13961,"value":363,"nodeType":79},{},[],{"metadata":13963,"sys":13966,"fields":13971},{"tags":13964,"concepts":13965},[],[],{"space":13967,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":13969,"publishedVersion":59,"revision":22,"locale":27},{"sys":13968},{"type":12,"linkType":13,"id":14},{"sys":13970},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":13972},{"url":379,"details":13973,"fileName":385,"contentType":386},{"size":381,"image":13974},{"width":383,"height":384},{"sys":13976,"fields":13979},{"id":13977,"createdAt":13978},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":13980,"slug":13981,"articleIntro":13980,"category":13982},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[13983],{"metadata":13984,"sys":13987,"fields":13994},{"tags":13985,"concepts":13986},[],[],{"space":13988,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":13990,"publishedVersion":334,"revision":59,"contentType":13992,"locale":27},{"sys":13989},{"type":12,"linkType":13,"id":14},{"sys":13991},{"id":20,"type":12,"linkType":21},{"sys":13993},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":13995,"metaTitle":344,"metaDescription":345,"mainTitle":13996,"subtitle":364,"heroImage":14011,"ctaButton":387,"ctaLink":388},[343],{"data":13997,"content":13998,"nodeType":71},{},[13999,14005],{"data":14000,"content":14001,"nodeType":356},{},[14002],{"data":14003,"marks":14004,"value":355,"nodeType":79},{},[],{"data":14006,"content":14007,"nodeType":84},{},[14008],{"data":14009,"marks":14010,"value":363,"nodeType":79},{},[],{"metadata":14012,"sys":14015,"fields":14020},{"tags":14013,"concepts":14014},[],[],{"space":14016,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":14018,"publishedVersion":59,"revision":22,"locale":27},{"sys":14017},{"type":12,"linkType":13,"id":14},{"sys":14019},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":14021},{"url":379,"details":14022,"fileName":385,"contentType":386},{"size":381,"image":14023},{"width":383,"height":384},{"sys":14025,"fields":14028},{"id":14026,"createdAt":14027},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":14029,"slug":14030,"articleIntro":14029,"category":14031},"4558 - Intérêts courus","compte-4558-interets-courus",[14032],{"metadata":14033,"sys":14036,"fields":14043},{"tags":14034,"concepts":14035},[],[],{"space":14037,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14039,"publishedVersion":334,"revision":59,"contentType":14041,"locale":27},{"sys":14038},{"type":12,"linkType":13,"id":14},{"sys":14040},{"id":20,"type":12,"linkType":21},{"sys":14042},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14044,"metaTitle":344,"metaDescription":345,"mainTitle":14045,"subtitle":364,"heroImage":14060,"ctaButton":387,"ctaLink":388},[343],{"data":14046,"content":14047,"nodeType":71},{},[14048,14054],{"data":14049,"content":14050,"nodeType":356},{},[14051],{"data":14052,"marks":14053,"value":355,"nodeType":79},{},[],{"data":14055,"content":14056,"nodeType":84},{},[14057],{"data":14058,"marks":14059,"value":363,"nodeType":79},{},[],{"metadata":14061,"sys":14064,"fields":14069},{"tags":14062,"concepts":14063},[],[],{"space":14065,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":14067,"publishedVersion":59,"revision":22,"locale":27},{"sys":14066},{"type":12,"linkType":13,"id":14},{"sys":14068},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":14070},{"url":379,"details":14071,"fileName":385,"contentType":386},{"size":381,"image":14072},{"width":383,"height":384},{"sys":14074,"fields":14077},{"id":14075,"createdAt":14076},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":14078,"slug":14079,"articleIntro":14078,"category":14080},"6358 - Autres droits","compte-6358-autres-droits",[14081],{"metadata":14082,"sys":14085,"fields":14092},{"tags":14083,"concepts":14084},[],[],{"space":14086,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14088,"publishedVersion":334,"revision":59,"contentType":14090,"locale":27},{"sys":14087},{"type":12,"linkType":13,"id":14},{"sys":14089},{"id":20,"type":12,"linkType":21},{"sys":14091},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14093,"metaTitle":344,"metaDescription":345,"mainTitle":14094,"subtitle":364,"heroImage":14109,"ctaButton":387,"ctaLink":388},[343],{"data":14095,"content":14096,"nodeType":71},{},[14097,14103],{"data":14098,"content":14099,"nodeType":356},{},[14100],{"data":14101,"marks":14102,"value":355,"nodeType":79},{},[],{"data":14104,"content":14105,"nodeType":84},{},[14106],{"data":14107,"marks":14108,"value":363,"nodeType":79},{},[],{"metadata":14110,"sys":14113,"fields":14118},{"tags":14111,"concepts":14112},[],[],{"space":14114,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":14116,"publishedVersion":59,"revision":22,"locale":27},{"sys":14115},{"type":12,"linkType":13,"id":14},{"sys":14117},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":14119},{"url":379,"details":14120,"fileName":385,"contentType":386},{"size":381,"image":14121},{"width":383,"height":384},{"sys":14123,"fields":14126},{"id":14124,"createdAt":14125},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":14127,"slug":14128,"articleIntro":14127,"category":14129},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[14130],{"metadata":14131,"sys":14134,"fields":14141},{"tags":14132,"concepts":14133},[],[],{"space":14135,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14137,"publishedVersion":334,"revision":59,"contentType":14139,"locale":27},{"sys":14136},{"type":12,"linkType":13,"id":14},{"sys":14138},{"id":20,"type":12,"linkType":21},{"sys":14140},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14142,"metaTitle":344,"metaDescription":345,"mainTitle":14143,"subtitle":364,"heroImage":14158,"ctaButton":387,"ctaLink":388},[343],{"data":14144,"content":14145,"nodeType":71},{},[14146,14152],{"data":14147,"content":14148,"nodeType":356},{},[14149],{"data":14150,"marks":14151,"value":355,"nodeType":79},{},[],{"data":14153,"content":14154,"nodeType":84},{},[14155],{"data":14156,"marks":14157,"value":363,"nodeType":79},{},[],{"metadata":14159,"sys":14162,"fields":14167},{"tags":14160,"concepts":14161},[],[],{"space":14163,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":14165,"publishedVersion":59,"revision":22,"locale":27},{"sys":14164},{"type":12,"linkType":13,"id":14},{"sys":14166},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":14168},{"url":379,"details":14169,"fileName":385,"contentType":386},{"size":381,"image":14170},{"width":383,"height":384},{"sys":14172,"fields":14175},{"id":14173,"createdAt":14174},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":14176,"slug":14177,"articleIntro":14176,"category":14178},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[14179],{"metadata":14180,"sys":14183,"fields":14190},{"tags":14181,"concepts":14182},[],[],{"space":14184,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14186,"publishedVersion":334,"revision":59,"contentType":14188,"locale":27},{"sys":14185},{"type":12,"linkType":13,"id":14},{"sys":14187},{"id":20,"type":12,"linkType":21},{"sys":14189},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14191,"metaTitle":344,"metaDescription":345,"mainTitle":14192,"subtitle":364,"heroImage":14207,"ctaButton":387,"ctaLink":388},[343],{"data":14193,"content":14194,"nodeType":71},{},[14195,14201],{"data":14196,"content":14197,"nodeType":356},{},[14198],{"data":14199,"marks":14200,"value":355,"nodeType":79},{},[],{"data":14202,"content":14203,"nodeType":84},{},[14204],{"data":14205,"marks":14206,"value":363,"nodeType":79},{},[],{"metadata":14208,"sys":14211,"fields":14216},{"tags":14209,"concepts":14210},[],[],{"space":14212,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":14214,"publishedVersion":59,"revision":22,"locale":27},{"sys":14213},{"type":12,"linkType":13,"id":14},{"sys":14215},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":14217},{"url":379,"details":14218,"fileName":385,"contentType":386},{"size":381,"image":14219},{"width":383,"height":384},{"sys":14221,"fields":14224},{"id":14222,"createdAt":14223},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":14225,"slug":14226,"articleIntro":-1,"category":14227},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[14228],{"metadata":14229,"sys":14232,"fields":14239},{"tags":14230,"concepts":14231},[],[],{"space":14233,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14235,"publishedVersion":334,"revision":59,"contentType":14237,"locale":27},{"sys":14234},{"type":12,"linkType":13,"id":14},{"sys":14236},{"id":20,"type":12,"linkType":21},{"sys":14238},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14240,"metaTitle":344,"metaDescription":345,"mainTitle":14241,"subtitle":364,"heroImage":14256,"ctaButton":387,"ctaLink":388},[343],{"data":14242,"content":14243,"nodeType":71},{},[14244,14250],{"data":14245,"content":14246,"nodeType":356},{},[14247],{"data":14248,"marks":14249,"value":355,"nodeType":79},{},[],{"data":14251,"content":14252,"nodeType":84},{},[14253],{"data":14254,"marks":14255,"value":363,"nodeType":79},{},[],{"metadata":14257,"sys":14260,"fields":14265},{"tags":14258,"concepts":14259},[],[],{"space":14261,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":14263,"publishedVersion":59,"revision":22,"locale":27},{"sys":14262},{"type":12,"linkType":13,"id":14},{"sys":14264},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":14266},{"url":379,"details":14267,"fileName":385,"contentType":386},{"size":381,"image":14268},{"width":383,"height":384},{"sys":14270,"fields":14273},{"id":14271,"createdAt":14272},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":14274,"slug":14275,"articleIntro":14274,"category":14276},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[14277],{"metadata":14278,"sys":14281,"fields":14288},{"tags":14279,"concepts":14280},[],[],{"space":14282,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14284,"publishedVersion":334,"revision":59,"contentType":14286,"locale":27},{"sys":14283},{"type":12,"linkType":13,"id":14},{"sys":14285},{"id":20,"type":12,"linkType":21},{"sys":14287},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14289,"metaTitle":344,"metaDescription":345,"mainTitle":14290,"subtitle":364,"heroImage":14305,"ctaButton":387,"ctaLink":388},[343],{"data":14291,"content":14292,"nodeType":71},{},[14293,14299],{"data":14294,"content":14295,"nodeType":356},{},[14296],{"data":14297,"marks":14298,"value":355,"nodeType":79},{},[],{"data":14300,"content":14301,"nodeType":84},{},[14302],{"data":14303,"marks":14304,"value":363,"nodeType":79},{},[],{"metadata":14306,"sys":14309,"fields":14314},{"tags":14307,"concepts":14308},[],[],{"space":14310,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":14312,"publishedVersion":59,"revision":22,"locale":27},{"sys":14311},{"type":12,"linkType":13,"id":14},{"sys":14313},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":14315},{"url":379,"details":14316,"fileName":385,"contentType":386},{"size":381,"image":14317},{"width":383,"height":384},{"sys":14319,"fields":14322},{"id":14320,"createdAt":14321},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":14323,"slug":14324,"articleIntro":14323,"category":14325},"1681 - Autres emprunts","compte-1681-autres-emprunts",[14326],{"metadata":14327,"sys":14330,"fields":14337},{"tags":14328,"concepts":14329},[],[],{"space":14331,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14333,"publishedVersion":334,"revision":59,"contentType":14335,"locale":27},{"sys":14332},{"type":12,"linkType":13,"id":14},{"sys":14334},{"id":20,"type":12,"linkType":21},{"sys":14336},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14338,"metaTitle":344,"metaDescription":345,"mainTitle":14339,"subtitle":364,"heroImage":14354,"ctaButton":387,"ctaLink":388},[343],{"data":14340,"content":14341,"nodeType":71},{},[14342,14348],{"data":14343,"content":14344,"nodeType":356},{},[14345],{"data":14346,"marks":14347,"value":355,"nodeType":79},{},[],{"data":14349,"content":14350,"nodeType":84},{},[14351],{"data":14352,"marks":14353,"value":363,"nodeType":79},{},[],{"metadata":14355,"sys":14358,"fields":14363},{"tags":14356,"concepts":14357},[],[],{"space":14359,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":14361,"publishedVersion":59,"revision":22,"locale":27},{"sys":14360},{"type":12,"linkType":13,"id":14},{"sys":14362},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":14364},{"url":379,"details":14365,"fileName":385,"contentType":386},{"size":381,"image":14366},{"width":383,"height":384},{"sys":14368,"fields":14371},{"id":14369,"createdAt":14370},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":14372,"slug":14373,"articleIntro":14372,"category":14374},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[14375],{"metadata":14376,"sys":14379,"fields":14386},{"tags":14377,"concepts":14378},[],[],{"space":14380,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14382,"publishedVersion":334,"revision":59,"contentType":14384,"locale":27},{"sys":14381},{"type":12,"linkType":13,"id":14},{"sys":14383},{"id":20,"type":12,"linkType":21},{"sys":14385},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14387,"metaTitle":344,"metaDescription":345,"mainTitle":14388,"subtitle":364,"heroImage":14403,"ctaButton":387,"ctaLink":388},[343],{"data":14389,"content":14390,"nodeType":71},{},[14391,14397],{"data":14392,"content":14393,"nodeType":356},{},[14394],{"data":14395,"marks":14396,"value":355,"nodeType":79},{},[],{"data":14398,"content":14399,"nodeType":84},{},[14400],{"data":14401,"marks":14402,"value":363,"nodeType":79},{},[],{"metadata":14404,"sys":14407,"fields":14412},{"tags":14405,"concepts":14406},[],[],{"space":14408,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":14410,"publishedVersion":59,"revision":22,"locale":27},{"sys":14409},{"type":12,"linkType":13,"id":14},{"sys":14411},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":14413},{"url":379,"details":14414,"fileName":385,"contentType":386},{"size":381,"image":14415},{"width":383,"height":384},{"sys":14417,"fields":14420},{"id":14418,"createdAt":14419},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":14421,"slug":14422,"articleIntro":14421,"category":14423},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[14424],{"metadata":14425,"sys":14428,"fields":14435},{"tags":14426,"concepts":14427},[],[],{"space":14429,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14431,"publishedVersion":334,"revision":59,"contentType":14433,"locale":27},{"sys":14430},{"type":12,"linkType":13,"id":14},{"sys":14432},{"id":20,"type":12,"linkType":21},{"sys":14434},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14436,"metaTitle":344,"metaDescription":345,"mainTitle":14437,"subtitle":364,"heroImage":14452,"ctaButton":387,"ctaLink":388},[343],{"data":14438,"content":14439,"nodeType":71},{},[14440,14446],{"data":14441,"content":14442,"nodeType":356},{},[14443],{"data":14444,"marks":14445,"value":355,"nodeType":79},{},[],{"data":14447,"content":14448,"nodeType":84},{},[14449],{"data":14450,"marks":14451,"value":363,"nodeType":79},{},[],{"metadata":14453,"sys":14456,"fields":14461},{"tags":14454,"concepts":14455},[],[],{"space":14457,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":14459,"publishedVersion":59,"revision":22,"locale":27},{"sys":14458},{"type":12,"linkType":13,"id":14},{"sys":14460},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":14462},{"url":379,"details":14463,"fileName":385,"contentType":386},{"size":381,"image":14464},{"width":383,"height":384},{"sys":14466,"fields":14469},{"id":14467,"createdAt":14468},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":14470,"slug":14471,"articleIntro":-1,"category":14472},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[14473],{"metadata":14474,"sys":14477,"fields":14484},{"tags":14475,"concepts":14476},[],[],{"space":14478,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14480,"publishedVersion":334,"revision":59,"contentType":14482,"locale":27},{"sys":14479},{"type":12,"linkType":13,"id":14},{"sys":14481},{"id":20,"type":12,"linkType":21},{"sys":14483},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14485,"metaTitle":344,"metaDescription":345,"mainTitle":14486,"subtitle":364,"heroImage":14501,"ctaButton":387,"ctaLink":388},[343],{"data":14487,"content":14488,"nodeType":71},{},[14489,14495],{"data":14490,"content":14491,"nodeType":356},{},[14492],{"data":14493,"marks":14494,"value":355,"nodeType":79},{},[],{"data":14496,"content":14497,"nodeType":84},{},[14498],{"data":14499,"marks":14500,"value":363,"nodeType":79},{},[],{"metadata":14502,"sys":14505,"fields":14510},{"tags":14503,"concepts":14504},[],[],{"space":14506,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":14508,"publishedVersion":59,"revision":22,"locale":27},{"sys":14507},{"type":12,"linkType":13,"id":14},{"sys":14509},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":14511},{"url":379,"details":14512,"fileName":385,"contentType":386},{"size":381,"image":14513},{"width":383,"height":384},{"sys":14515,"fields":14518},{"id":14516,"createdAt":14517},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":14519,"slug":14520,"articleIntro":14519,"category":14521},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[14522],{"metadata":14523,"sys":14526,"fields":14533},{"tags":14524,"concepts":14525},[],[],{"space":14527,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14529,"publishedVersion":334,"revision":59,"contentType":14531,"locale":27},{"sys":14528},{"type":12,"linkType":13,"id":14},{"sys":14530},{"id":20,"type":12,"linkType":21},{"sys":14532},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14534,"metaTitle":344,"metaDescription":345,"mainTitle":14535,"subtitle":364,"heroImage":14550,"ctaButton":387,"ctaLink":388},[343],{"data":14536,"content":14537,"nodeType":71},{},[14538,14544],{"data":14539,"content":14540,"nodeType":356},{},[14541],{"data":14542,"marks":14543,"value":355,"nodeType":79},{},[],{"data":14545,"content":14546,"nodeType":84},{},[14547],{"data":14548,"marks":14549,"value":363,"nodeType":79},{},[],{"metadata":14551,"sys":14554,"fields":14559},{"tags":14552,"concepts":14553},[],[],{"space":14555,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":14557,"publishedVersion":59,"revision":22,"locale":27},{"sys":14556},{"type":12,"linkType":13,"id":14},{"sys":14558},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":14560},{"url":379,"details":14561,"fileName":385,"contentType":386},{"size":381,"image":14562},{"width":383,"height":384},{"sys":14564,"fields":14567},{"id":14565,"createdAt":14566},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":14568,"slug":14569,"articleIntro":14568,"category":14570},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[14571],{"metadata":14572,"sys":14575,"fields":14582},{"tags":14573,"concepts":14574},[],[],{"space":14576,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14578,"publishedVersion":334,"revision":59,"contentType":14580,"locale":27},{"sys":14577},{"type":12,"linkType":13,"id":14},{"sys":14579},{"id":20,"type":12,"linkType":21},{"sys":14581},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14583,"metaTitle":344,"metaDescription":345,"mainTitle":14584,"subtitle":364,"heroImage":14599,"ctaButton":387,"ctaLink":388},[343],{"data":14585,"content":14586,"nodeType":71},{},[14587,14593],{"data":14588,"content":14589,"nodeType":356},{},[14590],{"data":14591,"marks":14592,"value":355,"nodeType":79},{},[],{"data":14594,"content":14595,"nodeType":84},{},[14596],{"data":14597,"marks":14598,"value":363,"nodeType":79},{},[],{"metadata":14600,"sys":14603,"fields":14608},{"tags":14601,"concepts":14602},[],[],{"space":14604,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":14606,"publishedVersion":59,"revision":22,"locale":27},{"sys":14605},{"type":12,"linkType":13,"id":14},{"sys":14607},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":14609},{"url":379,"details":14610,"fileName":385,"contentType":386},{"size":381,"image":14611},{"width":383,"height":384},{"sys":14613,"fields":14616},{"id":14614,"createdAt":14615},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":14617,"slug":14618,"articleIntro":14617,"category":14619},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[14620],{"metadata":14621,"sys":14624,"fields":14631},{"tags":14622,"concepts":14623},[],[],{"space":14625,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14627,"publishedVersion":334,"revision":59,"contentType":14629,"locale":27},{"sys":14626},{"type":12,"linkType":13,"id":14},{"sys":14628},{"id":20,"type":12,"linkType":21},{"sys":14630},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14632,"metaTitle":344,"metaDescription":345,"mainTitle":14633,"subtitle":364,"heroImage":14648,"ctaButton":387,"ctaLink":388},[343],{"data":14634,"content":14635,"nodeType":71},{},[14636,14642],{"data":14637,"content":14638,"nodeType":356},{},[14639],{"data":14640,"marks":14641,"value":355,"nodeType":79},{},[],{"data":14643,"content":14644,"nodeType":84},{},[14645],{"data":14646,"marks":14647,"value":363,"nodeType":79},{},[],{"metadata":14649,"sys":14652,"fields":14657},{"tags":14650,"concepts":14651},[],[],{"space":14653,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":14655,"publishedVersion":59,"revision":22,"locale":27},{"sys":14654},{"type":12,"linkType":13,"id":14},{"sys":14656},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":14658},{"url":379,"details":14659,"fileName":385,"contentType":386},{"size":381,"image":14660},{"width":383,"height":384},{"sys":14662,"fields":14665},{"id":14663,"createdAt":14664},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":14666,"slug":14667,"articleIntro":14666,"category":14668},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[14669],{"metadata":14670,"sys":14673,"fields":14680},{"tags":14671,"concepts":14672},[],[],{"space":14674,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14676,"publishedVersion":334,"revision":59,"contentType":14678,"locale":27},{"sys":14675},{"type":12,"linkType":13,"id":14},{"sys":14677},{"id":20,"type":12,"linkType":21},{"sys":14679},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14681,"metaTitle":344,"metaDescription":345,"mainTitle":14682,"subtitle":364,"heroImage":14697,"ctaButton":387,"ctaLink":388},[343],{"data":14683,"content":14684,"nodeType":71},{},[14685,14691],{"data":14686,"content":14687,"nodeType":356},{},[14688],{"data":14689,"marks":14690,"value":355,"nodeType":79},{},[],{"data":14692,"content":14693,"nodeType":84},{},[14694],{"data":14695,"marks":14696,"value":363,"nodeType":79},{},[],{"metadata":14698,"sys":14701,"fields":14706},{"tags":14699,"concepts":14700},[],[],{"space":14702,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":14704,"publishedVersion":59,"revision":22,"locale":27},{"sys":14703},{"type":12,"linkType":13,"id":14},{"sys":14705},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":14707},{"url":379,"details":14708,"fileName":385,"contentType":386},{"size":381,"image":14709},{"width":383,"height":384},{"sys":14711,"fields":14714},{"id":14712,"createdAt":14713},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":14715,"slug":14716,"articleIntro":-1,"category":14717},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[14718],{"metadata":14719,"sys":14722,"fields":14729},{"tags":14720,"concepts":14721},[],[],{"space":14723,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14725,"publishedVersion":334,"revision":59,"contentType":14727,"locale":27},{"sys":14724},{"type":12,"linkType":13,"id":14},{"sys":14726},{"id":20,"type":12,"linkType":21},{"sys":14728},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14730,"metaTitle":344,"metaDescription":345,"mainTitle":14731,"subtitle":364,"heroImage":14746,"ctaButton":387,"ctaLink":388},[343],{"data":14732,"content":14733,"nodeType":71},{},[14734,14740],{"data":14735,"content":14736,"nodeType":356},{},[14737],{"data":14738,"marks":14739,"value":355,"nodeType":79},{},[],{"data":14741,"content":14742,"nodeType":84},{},[14743],{"data":14744,"marks":14745,"value":363,"nodeType":79},{},[],{"metadata":14747,"sys":14750,"fields":14755},{"tags":14748,"concepts":14749},[],[],{"space":14751,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":14753,"publishedVersion":59,"revision":22,"locale":27},{"sys":14752},{"type":12,"linkType":13,"id":14},{"sys":14754},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":14756},{"url":379,"details":14757,"fileName":385,"contentType":386},{"size":381,"image":14758},{"width":383,"height":384},{"sys":14760,"fields":14763},{"id":14761,"createdAt":14762},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":14764,"slug":14765,"articleIntro":-1,"category":14766},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[14767],{"metadata":14768,"sys":14771,"fields":14778},{"tags":14769,"concepts":14770},[],[],{"space":14772,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14774,"publishedVersion":334,"revision":59,"contentType":14776,"locale":27},{"sys":14773},{"type":12,"linkType":13,"id":14},{"sys":14775},{"id":20,"type":12,"linkType":21},{"sys":14777},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14779,"metaTitle":344,"metaDescription":345,"mainTitle":14780,"subtitle":364,"heroImage":14795,"ctaButton":387,"ctaLink":388},[343],{"data":14781,"content":14782,"nodeType":71},{},[14783,14789],{"data":14784,"content":14785,"nodeType":356},{},[14786],{"data":14787,"marks":14788,"value":355,"nodeType":79},{},[],{"data":14790,"content":14791,"nodeType":84},{},[14792],{"data":14793,"marks":14794,"value":363,"nodeType":79},{},[],{"metadata":14796,"sys":14799,"fields":14804},{"tags":14797,"concepts":14798},[],[],{"space":14800,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":14802,"publishedVersion":59,"revision":22,"locale":27},{"sys":14801},{"type":12,"linkType":13,"id":14},{"sys":14803},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":14805},{"url":379,"details":14806,"fileName":385,"contentType":386},{"size":381,"image":14807},{"width":383,"height":384},{"sys":14809,"fields":14812},{"id":14810,"createdAt":14811},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":14813,"slug":14814,"articleIntro":14813,"category":14815},"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",[14816],{"metadata":14817,"sys":14820,"fields":14827},{"tags":14818,"concepts":14819},[],[],{"space":14821,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14823,"publishedVersion":334,"revision":59,"contentType":14825,"locale":27},{"sys":14822},{"type":12,"linkType":13,"id":14},{"sys":14824},{"id":20,"type":12,"linkType":21},{"sys":14826},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14828,"metaTitle":344,"metaDescription":345,"mainTitle":14829,"subtitle":364,"heroImage":14844,"ctaButton":387,"ctaLink":388},[343],{"data":14830,"content":14831,"nodeType":71},{},[14832,14838],{"data":14833,"content":14834,"nodeType":356},{},[14835],{"data":14836,"marks":14837,"value":355,"nodeType":79},{},[],{"data":14839,"content":14840,"nodeType":84},{},[14841],{"data":14842,"marks":14843,"value":363,"nodeType":79},{},[],{"metadata":14845,"sys":14848,"fields":14853},{"tags":14846,"concepts":14847},[],[],{"space":14849,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":14851,"publishedVersion":59,"revision":22,"locale":27},{"sys":14850},{"type":12,"linkType":13,"id":14},{"sys":14852},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":14854},{"url":379,"details":14855,"fileName":385,"contentType":386},{"size":381,"image":14856},{"width":383,"height":384},{"sys":14858,"fields":14861},{"id":14859,"createdAt":14860},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":14862,"slug":14863,"articleIntro":14862,"category":14864},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[14865],{"metadata":14866,"sys":14869,"fields":14876},{"tags":14867,"concepts":14868},[],[],{"space":14870,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14872,"publishedVersion":334,"revision":59,"contentType":14874,"locale":27},{"sys":14871},{"type":12,"linkType":13,"id":14},{"sys":14873},{"id":20,"type":12,"linkType":21},{"sys":14875},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14877,"metaTitle":344,"metaDescription":345,"mainTitle":14878,"subtitle":364,"heroImage":14893,"ctaButton":387,"ctaLink":388},[343],{"data":14879,"content":14880,"nodeType":71},{},[14881,14887],{"data":14882,"content":14883,"nodeType":356},{},[14884],{"data":14885,"marks":14886,"value":355,"nodeType":79},{},[],{"data":14888,"content":14889,"nodeType":84},{},[14890],{"data":14891,"marks":14892,"value":363,"nodeType":79},{},[],{"metadata":14894,"sys":14897,"fields":14902},{"tags":14895,"concepts":14896},[],[],{"space":14898,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":14900,"publishedVersion":59,"revision":22,"locale":27},{"sys":14899},{"type":12,"linkType":13,"id":14},{"sys":14901},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":14903},{"url":379,"details":14904,"fileName":385,"contentType":386},{"size":381,"image":14905},{"width":383,"height":384},{"sys":14907,"fields":14910},{"id":14908,"createdAt":14909},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":14911,"slug":14912,"articleIntro":14911,"category":14913},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[14914],{"metadata":14915,"sys":14918,"fields":14925},{"tags":14916,"concepts":14917},[],[],{"space":14919,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14921,"publishedVersion":334,"revision":59,"contentType":14923,"locale":27},{"sys":14920},{"type":12,"linkType":13,"id":14},{"sys":14922},{"id":20,"type":12,"linkType":21},{"sys":14924},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14926,"metaTitle":344,"metaDescription":345,"mainTitle":14927,"subtitle":364,"heroImage":14942,"ctaButton":387,"ctaLink":388},[343],{"data":14928,"content":14929,"nodeType":71},{},[14930,14936],{"data":14931,"content":14932,"nodeType":356},{},[14933],{"data":14934,"marks":14935,"value":355,"nodeType":79},{},[],{"data":14937,"content":14938,"nodeType":84},{},[14939],{"data":14940,"marks":14941,"value":363,"nodeType":79},{},[],{"metadata":14943,"sys":14946,"fields":14951},{"tags":14944,"concepts":14945},[],[],{"space":14947,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":14949,"publishedVersion":59,"revision":22,"locale":27},{"sys":14948},{"type":12,"linkType":13,"id":14},{"sys":14950},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":14952},{"url":379,"details":14953,"fileName":385,"contentType":386},{"size":381,"image":14954},{"width":383,"height":384},{"sys":14956,"fields":14959},{"id":14957,"createdAt":14958},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":14960,"slug":14961,"articleIntro":14960,"category":14962},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[14963],{"metadata":14964,"sys":14967,"fields":14974},{"tags":14965,"concepts":14966},[],[],{"space":14968,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":14970,"publishedVersion":334,"revision":59,"contentType":14972,"locale":27},{"sys":14969},{"type":12,"linkType":13,"id":14},{"sys":14971},{"id":20,"type":12,"linkType":21},{"sys":14973},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":14975,"metaTitle":344,"metaDescription":345,"mainTitle":14976,"subtitle":364,"heroImage":14991,"ctaButton":387,"ctaLink":388},[343],{"data":14977,"content":14978,"nodeType":71},{},[14979,14985],{"data":14980,"content":14981,"nodeType":356},{},[14982],{"data":14983,"marks":14984,"value":355,"nodeType":79},{},[],{"data":14986,"content":14987,"nodeType":84},{},[14988],{"data":14989,"marks":14990,"value":363,"nodeType":79},{},[],{"metadata":14992,"sys":14995,"fields":15000},{"tags":14993,"concepts":14994},[],[],{"space":14996,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":14998,"publishedVersion":59,"revision":22,"locale":27},{"sys":14997},{"type":12,"linkType":13,"id":14},{"sys":14999},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":15001},{"url":379,"details":15002,"fileName":385,"contentType":386},{"size":381,"image":15003},{"width":383,"height":384},{"sys":15005,"fields":15008},{"id":15006,"createdAt":15007},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":15009,"slug":15010,"articleIntro":15009,"category":15011},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[15012],{"metadata":15013,"sys":15016,"fields":15023},{"tags":15014,"concepts":15015},[],[],{"space":15017,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15019,"publishedVersion":334,"revision":59,"contentType":15021,"locale":27},{"sys":15018},{"type":12,"linkType":13,"id":14},{"sys":15020},{"id":20,"type":12,"linkType":21},{"sys":15022},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15024,"metaTitle":344,"metaDescription":345,"mainTitle":15025,"subtitle":364,"heroImage":15040,"ctaButton":387,"ctaLink":388},[343],{"data":15026,"content":15027,"nodeType":71},{},[15028,15034],{"data":15029,"content":15030,"nodeType":356},{},[15031],{"data":15032,"marks":15033,"value":355,"nodeType":79},{},[],{"data":15035,"content":15036,"nodeType":84},{},[15037],{"data":15038,"marks":15039,"value":363,"nodeType":79},{},[],{"metadata":15041,"sys":15044,"fields":15049},{"tags":15042,"concepts":15043},[],[],{"space":15045,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":15047,"publishedVersion":59,"revision":22,"locale":27},{"sys":15046},{"type":12,"linkType":13,"id":14},{"sys":15048},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":15050},{"url":379,"details":15051,"fileName":385,"contentType":386},{"size":381,"image":15052},{"width":383,"height":384},{"sys":15054,"fields":15057},{"id":15055,"createdAt":15056},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":15058,"slug":15059,"articleIntro":-1,"category":15060},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[15061],{"metadata":15062,"sys":15065,"fields":15072},{"tags":15063,"concepts":15064},[],[],{"space":15066,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15068,"publishedVersion":334,"revision":59,"contentType":15070,"locale":27},{"sys":15067},{"type":12,"linkType":13,"id":14},{"sys":15069},{"id":20,"type":12,"linkType":21},{"sys":15071},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15073,"metaTitle":344,"metaDescription":345,"mainTitle":15074,"subtitle":364,"heroImage":15089,"ctaButton":387,"ctaLink":388},[343],{"data":15075,"content":15076,"nodeType":71},{},[15077,15083],{"data":15078,"content":15079,"nodeType":356},{},[15080],{"data":15081,"marks":15082,"value":355,"nodeType":79},{},[],{"data":15084,"content":15085,"nodeType":84},{},[15086],{"data":15087,"marks":15088,"value":363,"nodeType":79},{},[],{"metadata":15090,"sys":15093,"fields":15098},{"tags":15091,"concepts":15092},[],[],{"space":15094,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":15096,"publishedVersion":59,"revision":22,"locale":27},{"sys":15095},{"type":12,"linkType":13,"id":14},{"sys":15097},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":15099},{"url":379,"details":15100,"fileName":385,"contentType":386},{"size":381,"image":15101},{"width":383,"height":384},{"sys":15103,"fields":15106},{"id":15104,"createdAt":15105},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":15107,"slug":15108,"articleIntro":15107,"category":15109},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[15110],{"metadata":15111,"sys":15114,"fields":15121},{"tags":15112,"concepts":15113},[],[],{"space":15115,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15117,"publishedVersion":334,"revision":59,"contentType":15119,"locale":27},{"sys":15116},{"type":12,"linkType":13,"id":14},{"sys":15118},{"id":20,"type":12,"linkType":21},{"sys":15120},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15122,"metaTitle":344,"metaDescription":345,"mainTitle":15123,"subtitle":364,"heroImage":15138,"ctaButton":387,"ctaLink":388},[343],{"data":15124,"content":15125,"nodeType":71},{},[15126,15132],{"data":15127,"content":15128,"nodeType":356},{},[15129],{"data":15130,"marks":15131,"value":355,"nodeType":79},{},[],{"data":15133,"content":15134,"nodeType":84},{},[15135],{"data":15136,"marks":15137,"value":363,"nodeType":79},{},[],{"metadata":15139,"sys":15142,"fields":15147},{"tags":15140,"concepts":15141},[],[],{"space":15143,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":15145,"publishedVersion":59,"revision":22,"locale":27},{"sys":15144},{"type":12,"linkType":13,"id":14},{"sys":15146},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":15148},{"url":379,"details":15149,"fileName":385,"contentType":386},{"size":381,"image":15150},{"width":383,"height":384},{"sys":15152,"fields":15155},{"id":15153,"createdAt":15154},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":15156,"slug":15157,"articleIntro":15156,"category":15158},"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",[15159],{"metadata":15160,"sys":15163,"fields":15170},{"tags":15161,"concepts":15162},[],[],{"space":15164,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15166,"publishedVersion":334,"revision":59,"contentType":15168,"locale":27},{"sys":15165},{"type":12,"linkType":13,"id":14},{"sys":15167},{"id":20,"type":12,"linkType":21},{"sys":15169},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15171,"metaTitle":344,"metaDescription":345,"mainTitle":15172,"subtitle":364,"heroImage":15187,"ctaButton":387,"ctaLink":388},[343],{"data":15173,"content":15174,"nodeType":71},{},[15175,15181],{"data":15176,"content":15177,"nodeType":356},{},[15178],{"data":15179,"marks":15180,"value":355,"nodeType":79},{},[],{"data":15182,"content":15183,"nodeType":84},{},[15184],{"data":15185,"marks":15186,"value":363,"nodeType":79},{},[],{"metadata":15188,"sys":15191,"fields":15196},{"tags":15189,"concepts":15190},[],[],{"space":15192,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":15194,"publishedVersion":59,"revision":22,"locale":27},{"sys":15193},{"type":12,"linkType":13,"id":14},{"sys":15195},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":15197},{"url":379,"details":15198,"fileName":385,"contentType":386},{"size":381,"image":15199},{"width":383,"height":384},{"sys":15201,"fields":15204},{"id":15202,"createdAt":15203},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":15205,"slug":15206,"articleIntro":15205,"category":15207},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[15208],{"metadata":15209,"sys":15212,"fields":15219},{"tags":15210,"concepts":15211},[],[],{"space":15213,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15215,"publishedVersion":334,"revision":59,"contentType":15217,"locale":27},{"sys":15214},{"type":12,"linkType":13,"id":14},{"sys":15216},{"id":20,"type":12,"linkType":21},{"sys":15218},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15220,"metaTitle":344,"metaDescription":345,"mainTitle":15221,"subtitle":364,"heroImage":15236,"ctaButton":387,"ctaLink":388},[343],{"data":15222,"content":15223,"nodeType":71},{},[15224,15230],{"data":15225,"content":15226,"nodeType":356},{},[15227],{"data":15228,"marks":15229,"value":355,"nodeType":79},{},[],{"data":15231,"content":15232,"nodeType":84},{},[15233],{"data":15234,"marks":15235,"value":363,"nodeType":79},{},[],{"metadata":15237,"sys":15240,"fields":15245},{"tags":15238,"concepts":15239},[],[],{"space":15241,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":15243,"publishedVersion":59,"revision":22,"locale":27},{"sys":15242},{"type":12,"linkType":13,"id":14},{"sys":15244},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":15246},{"url":379,"details":15247,"fileName":385,"contentType":386},{"size":381,"image":15248},{"width":383,"height":384},{"sys":15250,"fields":15253},{"id":15251,"createdAt":15252},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":15254,"slug":15255,"articleIntro":15254,"category":15256},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[15257],{"metadata":15258,"sys":15261,"fields":15268},{"tags":15259,"concepts":15260},[],[],{"space":15262,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15264,"publishedVersion":334,"revision":59,"contentType":15266,"locale":27},{"sys":15263},{"type":12,"linkType":13,"id":14},{"sys":15265},{"id":20,"type":12,"linkType":21},{"sys":15267},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15269,"metaTitle":344,"metaDescription":345,"mainTitle":15270,"subtitle":364,"heroImage":15285,"ctaButton":387,"ctaLink":388},[343],{"data":15271,"content":15272,"nodeType":71},{},[15273,15279],{"data":15274,"content":15275,"nodeType":356},{},[15276],{"data":15277,"marks":15278,"value":355,"nodeType":79},{},[],{"data":15280,"content":15281,"nodeType":84},{},[15282],{"data":15283,"marks":15284,"value":363,"nodeType":79},{},[],{"metadata":15286,"sys":15289,"fields":15294},{"tags":15287,"concepts":15288},[],[],{"space":15290,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":15292,"publishedVersion":59,"revision":22,"locale":27},{"sys":15291},{"type":12,"linkType":13,"id":14},{"sys":15293},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":15295},{"url":379,"details":15296,"fileName":385,"contentType":386},{"size":381,"image":15297},{"width":383,"height":384},{"sys":15299,"fields":15302},{"id":15300,"createdAt":15301},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":15303,"slug":15304,"articleIntro":15303,"category":15305},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[15306],{"metadata":15307,"sys":15310,"fields":15317},{"tags":15308,"concepts":15309},[],[],{"space":15311,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15313,"publishedVersion":334,"revision":59,"contentType":15315,"locale":27},{"sys":15312},{"type":12,"linkType":13,"id":14},{"sys":15314},{"id":20,"type":12,"linkType":21},{"sys":15316},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15318,"metaTitle":344,"metaDescription":345,"mainTitle":15319,"subtitle":364,"heroImage":15334,"ctaButton":387,"ctaLink":388},[343],{"data":15320,"content":15321,"nodeType":71},{},[15322,15328],{"data":15323,"content":15324,"nodeType":356},{},[15325],{"data":15326,"marks":15327,"value":355,"nodeType":79},{},[],{"data":15329,"content":15330,"nodeType":84},{},[15331],{"data":15332,"marks":15333,"value":363,"nodeType":79},{},[],{"metadata":15335,"sys":15338,"fields":15343},{"tags":15336,"concepts":15337},[],[],{"space":15339,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":15341,"publishedVersion":59,"revision":22,"locale":27},{"sys":15340},{"type":12,"linkType":13,"id":14},{"sys":15342},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":15344},{"url":379,"details":15345,"fileName":385,"contentType":386},{"size":381,"image":15346},{"width":383,"height":384},{"sys":15348,"fields":15351},{"id":15349,"createdAt":15350},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":15352,"slug":15353,"articleIntro":15352,"category":15354},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[15355],{"metadata":15356,"sys":15359,"fields":15366},{"tags":15357,"concepts":15358},[],[],{"space":15360,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15362,"publishedVersion":334,"revision":59,"contentType":15364,"locale":27},{"sys":15361},{"type":12,"linkType":13,"id":14},{"sys":15363},{"id":20,"type":12,"linkType":21},{"sys":15365},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15367,"metaTitle":344,"metaDescription":345,"mainTitle":15368,"subtitle":364,"heroImage":15383,"ctaButton":387,"ctaLink":388},[343],{"data":15369,"content":15370,"nodeType":71},{},[15371,15377],{"data":15372,"content":15373,"nodeType":356},{},[15374],{"data":15375,"marks":15376,"value":355,"nodeType":79},{},[],{"data":15378,"content":15379,"nodeType":84},{},[15380],{"data":15381,"marks":15382,"value":363,"nodeType":79},{},[],{"metadata":15384,"sys":15387,"fields":15392},{"tags":15385,"concepts":15386},[],[],{"space":15388,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":15390,"publishedVersion":59,"revision":22,"locale":27},{"sys":15389},{"type":12,"linkType":13,"id":14},{"sys":15391},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":15393},{"url":379,"details":15394,"fileName":385,"contentType":386},{"size":381,"image":15395},{"width":383,"height":384},{"sys":15397,"fields":15400},{"id":15398,"createdAt":15399},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":15401,"slug":15402,"articleIntro":15401,"category":15403},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[15404],{"metadata":15405,"sys":15408,"fields":15415},{"tags":15406,"concepts":15407},[],[],{"space":15409,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15411,"publishedVersion":334,"revision":59,"contentType":15413,"locale":27},{"sys":15410},{"type":12,"linkType":13,"id":14},{"sys":15412},{"id":20,"type":12,"linkType":21},{"sys":15414},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15416,"metaTitle":344,"metaDescription":345,"mainTitle":15417,"subtitle":364,"heroImage":15432,"ctaButton":387,"ctaLink":388},[343],{"data":15418,"content":15419,"nodeType":71},{},[15420,15426],{"data":15421,"content":15422,"nodeType":356},{},[15423],{"data":15424,"marks":15425,"value":355,"nodeType":79},{},[],{"data":15427,"content":15428,"nodeType":84},{},[15429],{"data":15430,"marks":15431,"value":363,"nodeType":79},{},[],{"metadata":15433,"sys":15436,"fields":15441},{"tags":15434,"concepts":15435},[],[],{"space":15437,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":15439,"publishedVersion":59,"revision":22,"locale":27},{"sys":15438},{"type":12,"linkType":13,"id":14},{"sys":15440},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":15442},{"url":379,"details":15443,"fileName":385,"contentType":386},{"size":381,"image":15444},{"width":383,"height":384},{"sys":15446,"fields":15449},{"id":15447,"createdAt":15448},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":15450,"slug":15451,"articleIntro":15450,"category":15452},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[15453],{"metadata":15454,"sys":15457,"fields":15464},{"tags":15455,"concepts":15456},[],[],{"space":15458,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15460,"publishedVersion":334,"revision":59,"contentType":15462,"locale":27},{"sys":15459},{"type":12,"linkType":13,"id":14},{"sys":15461},{"id":20,"type":12,"linkType":21},{"sys":15463},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15465,"metaTitle":344,"metaDescription":345,"mainTitle":15466,"subtitle":364,"heroImage":15481,"ctaButton":387,"ctaLink":388},[343],{"data":15467,"content":15468,"nodeType":71},{},[15469,15475],{"data":15470,"content":15471,"nodeType":356},{},[15472],{"data":15473,"marks":15474,"value":355,"nodeType":79},{},[],{"data":15476,"content":15477,"nodeType":84},{},[15478],{"data":15479,"marks":15480,"value":363,"nodeType":79},{},[],{"metadata":15482,"sys":15485,"fields":15490},{"tags":15483,"concepts":15484},[],[],{"space":15486,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":15488,"publishedVersion":59,"revision":22,"locale":27},{"sys":15487},{"type":12,"linkType":13,"id":14},{"sys":15489},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":15491},{"url":379,"details":15492,"fileName":385,"contentType":386},{"size":381,"image":15493},{"width":383,"height":384},{"sys":15495,"fields":15496},{"id":15,"createdAt":17},{"title":29,"slug":319,"articleIntro":29,"category":15497},[15498],{"metadata":15499,"sys":15502,"fields":15509},{"tags":15500,"concepts":15501},[],[],{"space":15503,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15505,"publishedVersion":334,"revision":59,"contentType":15507,"locale":27},{"sys":15504},{"type":12,"linkType":13,"id":14},{"sys":15506},{"id":20,"type":12,"linkType":21},{"sys":15508},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15510,"metaTitle":344,"metaDescription":345,"mainTitle":15511,"subtitle":364,"heroImage":15526,"ctaButton":387,"ctaLink":388},[343],{"data":15512,"content":15513,"nodeType":71},{},[15514,15520],{"data":15515,"content":15516,"nodeType":356},{},[15517],{"data":15518,"marks":15519,"value":355,"nodeType":79},{},[],{"data":15521,"content":15522,"nodeType":84},{},[15523],{"data":15524,"marks":15525,"value":363,"nodeType":79},{},[],{"metadata":15527,"sys":15530,"fields":15535},{"tags":15528,"concepts":15529},[],[],{"space":15531,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":15533,"publishedVersion":59,"revision":22,"locale":27},{"sys":15532},{"type":12,"linkType":13,"id":14},{"sys":15534},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":15536},{"url":379,"details":15537,"fileName":385,"contentType":386},{"size":381,"image":15538},{"width":383,"height":384},{"sys":15540,"fields":15543},{"id":15541,"createdAt":15542},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":15544,"slug":15545,"articleIntro":15544,"category":15546},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[15547],{"metadata":15548,"sys":15551,"fields":15558},{"tags":15549,"concepts":15550},[],[],{"space":15552,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15554,"publishedVersion":334,"revision":59,"contentType":15556,"locale":27},{"sys":15553},{"type":12,"linkType":13,"id":14},{"sys":15555},{"id":20,"type":12,"linkType":21},{"sys":15557},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15559,"metaTitle":344,"metaDescription":345,"mainTitle":15560,"subtitle":364,"heroImage":15575,"ctaButton":387,"ctaLink":388},[343],{"data":15561,"content":15562,"nodeType":71},{},[15563,15569],{"data":15564,"content":15565,"nodeType":356},{},[15566],{"data":15567,"marks":15568,"value":355,"nodeType":79},{},[],{"data":15570,"content":15571,"nodeType":84},{},[15572],{"data":15573,"marks":15574,"value":363,"nodeType":79},{},[],{"metadata":15576,"sys":15579,"fields":15584},{"tags":15577,"concepts":15578},[],[],{"space":15580,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":15582,"publishedVersion":59,"revision":22,"locale":27},{"sys":15581},{"type":12,"linkType":13,"id":14},{"sys":15583},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":15585},{"url":379,"details":15586,"fileName":385,"contentType":386},{"size":381,"image":15587},{"width":383,"height":384},{"sys":15589,"fields":15592},{"id":15590,"createdAt":15591},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":15593,"slug":15594,"articleIntro":15593,"category":15595},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[15596],{"metadata":15597,"sys":15600,"fields":15607},{"tags":15598,"concepts":15599},[],[],{"space":15601,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15603,"publishedVersion":334,"revision":59,"contentType":15605,"locale":27},{"sys":15602},{"type":12,"linkType":13,"id":14},{"sys":15604},{"id":20,"type":12,"linkType":21},{"sys":15606},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15608,"metaTitle":344,"metaDescription":345,"mainTitle":15609,"subtitle":364,"heroImage":15624,"ctaButton":387,"ctaLink":388},[343],{"data":15610,"content":15611,"nodeType":71},{},[15612,15618],{"data":15613,"content":15614,"nodeType":356},{},[15615],{"data":15616,"marks":15617,"value":355,"nodeType":79},{},[],{"data":15619,"content":15620,"nodeType":84},{},[15621],{"data":15622,"marks":15623,"value":363,"nodeType":79},{},[],{"metadata":15625,"sys":15628,"fields":15633},{"tags":15626,"concepts":15627},[],[],{"space":15629,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":15631,"publishedVersion":59,"revision":22,"locale":27},{"sys":15630},{"type":12,"linkType":13,"id":14},{"sys":15632},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":15634},{"url":379,"details":15635,"fileName":385,"contentType":386},{"size":381,"image":15636},{"width":383,"height":384},{"sys":15638,"fields":15641},{"id":15639,"createdAt":15640},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":15642,"slug":15643,"articleIntro":15642,"category":15644},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[15645],{"metadata":15646,"sys":15649,"fields":15656},{"tags":15647,"concepts":15648},[],[],{"space":15650,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15652,"publishedVersion":334,"revision":59,"contentType":15654,"locale":27},{"sys":15651},{"type":12,"linkType":13,"id":14},{"sys":15653},{"id":20,"type":12,"linkType":21},{"sys":15655},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15657,"metaTitle":344,"metaDescription":345,"mainTitle":15658,"subtitle":364,"heroImage":15673,"ctaButton":387,"ctaLink":388},[343],{"data":15659,"content":15660,"nodeType":71},{},[15661,15667],{"data":15662,"content":15663,"nodeType":356},{},[15664],{"data":15665,"marks":15666,"value":355,"nodeType":79},{},[],{"data":15668,"content":15669,"nodeType":84},{},[15670],{"data":15671,"marks":15672,"value":363,"nodeType":79},{},[],{"metadata":15674,"sys":15677,"fields":15682},{"tags":15675,"concepts":15676},[],[],{"space":15678,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":15680,"publishedVersion":59,"revision":22,"locale":27},{"sys":15679},{"type":12,"linkType":13,"id":14},{"sys":15681},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":15683},{"url":379,"details":15684,"fileName":385,"contentType":386},{"size":381,"image":15685},{"width":383,"height":384},{"sys":15687,"fields":15690},{"id":15688,"createdAt":15689},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":15691,"slug":15692,"articleIntro":-1,"category":15693},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[15694],{"metadata":15695,"sys":15698,"fields":15705},{"tags":15696,"concepts":15697},[],[],{"space":15699,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15701,"publishedVersion":334,"revision":59,"contentType":15703,"locale":27},{"sys":15700},{"type":12,"linkType":13,"id":14},{"sys":15702},{"id":20,"type":12,"linkType":21},{"sys":15704},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15706,"metaTitle":344,"metaDescription":345,"mainTitle":15707,"subtitle":364,"heroImage":15722,"ctaButton":387,"ctaLink":388},[343],{"data":15708,"content":15709,"nodeType":71},{},[15710,15716],{"data":15711,"content":15712,"nodeType":356},{},[15713],{"data":15714,"marks":15715,"value":355,"nodeType":79},{},[],{"data":15717,"content":15718,"nodeType":84},{},[15719],{"data":15720,"marks":15721,"value":363,"nodeType":79},{},[],{"metadata":15723,"sys":15726,"fields":15731},{"tags":15724,"concepts":15725},[],[],{"space":15727,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":15729,"publishedVersion":59,"revision":22,"locale":27},{"sys":15728},{"type":12,"linkType":13,"id":14},{"sys":15730},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":15732},{"url":379,"details":15733,"fileName":385,"contentType":386},{"size":381,"image":15734},{"width":383,"height":384},{"sys":15736,"fields":15739},{"id":15737,"createdAt":15738},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":15740,"slug":15741,"articleIntro":15740,"category":15742},"Compte 6256 - Missions","compte-6256-missions",[15743],{"metadata":15744,"sys":15747,"fields":15754},{"tags":15745,"concepts":15746},[],[],{"space":15748,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15750,"publishedVersion":334,"revision":59,"contentType":15752,"locale":27},{"sys":15749},{"type":12,"linkType":13,"id":14},{"sys":15751},{"id":20,"type":12,"linkType":21},{"sys":15753},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15755,"metaTitle":344,"metaDescription":345,"mainTitle":15756,"subtitle":364,"heroImage":15771,"ctaButton":387,"ctaLink":388},[343],{"data":15757,"content":15758,"nodeType":71},{},[15759,15765],{"data":15760,"content":15761,"nodeType":356},{},[15762],{"data":15763,"marks":15764,"value":355,"nodeType":79},{},[],{"data":15766,"content":15767,"nodeType":84},{},[15768],{"data":15769,"marks":15770,"value":363,"nodeType":79},{},[],{"metadata":15772,"sys":15775,"fields":15780},{"tags":15773,"concepts":15774},[],[],{"space":15776,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":15778,"publishedVersion":59,"revision":22,"locale":27},{"sys":15777},{"type":12,"linkType":13,"id":14},{"sys":15779},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":15781},{"url":379,"details":15782,"fileName":385,"contentType":386},{"size":381,"image":15783},{"width":383,"height":384},{"sys":15785,"fields":15788},{"id":15786,"createdAt":15787},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":15789,"slug":15790,"articleIntro":-1,"category":15791},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[15792],{"metadata":15793,"sys":15796,"fields":15803},{"tags":15794,"concepts":15795},[],[],{"space":15797,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15799,"publishedVersion":334,"revision":59,"contentType":15801,"locale":27},{"sys":15798},{"type":12,"linkType":13,"id":14},{"sys":15800},{"id":20,"type":12,"linkType":21},{"sys":15802},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15804,"metaTitle":344,"metaDescription":345,"mainTitle":15805,"subtitle":364,"heroImage":15820,"ctaButton":387,"ctaLink":388},[343],{"data":15806,"content":15807,"nodeType":71},{},[15808,15814],{"data":15809,"content":15810,"nodeType":356},{},[15811],{"data":15812,"marks":15813,"value":355,"nodeType":79},{},[],{"data":15815,"content":15816,"nodeType":84},{},[15817],{"data":15818,"marks":15819,"value":363,"nodeType":79},{},[],{"metadata":15821,"sys":15824,"fields":15829},{"tags":15822,"concepts":15823},[],[],{"space":15825,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":15827,"publishedVersion":59,"revision":22,"locale":27},{"sys":15826},{"type":12,"linkType":13,"id":14},{"sys":15828},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":15830},{"url":379,"details":15831,"fileName":385,"contentType":386},{"size":381,"image":15832},{"width":383,"height":384},{"sys":15834,"fields":15837},{"id":15835,"createdAt":15836},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":15838,"slug":15839,"articleIntro":15840,"category":15841},"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.",[15842],{"metadata":15843,"sys":15846,"fields":15853},{"tags":15844,"concepts":15845},[],[],{"space":15847,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15849,"publishedVersion":334,"revision":59,"contentType":15851,"locale":27},{"sys":15848},{"type":12,"linkType":13,"id":14},{"sys":15850},{"id":20,"type":12,"linkType":21},{"sys":15852},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15854,"metaTitle":344,"metaDescription":345,"mainTitle":15855,"subtitle":364,"heroImage":15870,"ctaButton":387,"ctaLink":388},[343],{"data":15856,"content":15857,"nodeType":71},{},[15858,15864],{"data":15859,"content":15860,"nodeType":356},{},[15861],{"data":15862,"marks":15863,"value":355,"nodeType":79},{},[],{"data":15865,"content":15866,"nodeType":84},{},[15867],{"data":15868,"marks":15869,"value":363,"nodeType":79},{},[],{"metadata":15871,"sys":15874,"fields":15879},{"tags":15872,"concepts":15873},[],[],{"space":15875,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":15877,"publishedVersion":59,"revision":22,"locale":27},{"sys":15876},{"type":12,"linkType":13,"id":14},{"sys":15878},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":15880},{"url":379,"details":15881,"fileName":385,"contentType":386},{"size":381,"image":15882},{"width":383,"height":384},{"sys":15884,"fields":15887},{"id":15885,"createdAt":15886},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":15888,"slug":15889,"articleIntro":15888,"category":15890},"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",[15891],{"metadata":15892,"sys":15895,"fields":15902},{"tags":15893,"concepts":15894},[],[],{"space":15896,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15898,"publishedVersion":334,"revision":59,"contentType":15900,"locale":27},{"sys":15897},{"type":12,"linkType":13,"id":14},{"sys":15899},{"id":20,"type":12,"linkType":21},{"sys":15901},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15903,"metaTitle":344,"metaDescription":345,"mainTitle":15904,"subtitle":364,"heroImage":15919,"ctaButton":387,"ctaLink":388},[343],{"data":15905,"content":15906,"nodeType":71},{},[15907,15913],{"data":15908,"content":15909,"nodeType":356},{},[15910],{"data":15911,"marks":15912,"value":355,"nodeType":79},{},[],{"data":15914,"content":15915,"nodeType":84},{},[15916],{"data":15917,"marks":15918,"value":363,"nodeType":79},{},[],{"metadata":15920,"sys":15923,"fields":15928},{"tags":15921,"concepts":15922},[],[],{"space":15924,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":15926,"publishedVersion":59,"revision":22,"locale":27},{"sys":15925},{"type":12,"linkType":13,"id":14},{"sys":15927},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":15929},{"url":379,"details":15930,"fileName":385,"contentType":386},{"size":381,"image":15931},{"width":383,"height":384},{"sys":15933,"fields":15936},{"id":15934,"createdAt":15935},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":15937,"slug":15938,"articleIntro":15937,"category":15939},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[15940],{"metadata":15941,"sys":15944,"fields":15951},{"tags":15942,"concepts":15943},[],[],{"space":15945,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15947,"publishedVersion":334,"revision":59,"contentType":15949,"locale":27},{"sys":15946},{"type":12,"linkType":13,"id":14},{"sys":15948},{"id":20,"type":12,"linkType":21},{"sys":15950},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":15952,"metaTitle":344,"metaDescription":345,"mainTitle":15953,"subtitle":364,"heroImage":15968,"ctaButton":387,"ctaLink":388},[343],{"data":15954,"content":15955,"nodeType":71},{},[15956,15962],{"data":15957,"content":15958,"nodeType":356},{},[15959],{"data":15960,"marks":15961,"value":355,"nodeType":79},{},[],{"data":15963,"content":15964,"nodeType":84},{},[15965],{"data":15966,"marks":15967,"value":363,"nodeType":79},{},[],{"metadata":15969,"sys":15972,"fields":15977},{"tags":15970,"concepts":15971},[],[],{"space":15973,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":15975,"publishedVersion":59,"revision":22,"locale":27},{"sys":15974},{"type":12,"linkType":13,"id":14},{"sys":15976},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":15978},{"url":379,"details":15979,"fileName":385,"contentType":386},{"size":381,"image":15980},{"width":383,"height":384},{"sys":15982,"fields":15985},{"id":15983,"createdAt":15984},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":15986,"slug":15987,"articleIntro":15986,"category":15988},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[15989],{"metadata":15990,"sys":15993,"fields":16000},{"tags":15991,"concepts":15992},[],[],{"space":15994,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":15996,"publishedVersion":334,"revision":59,"contentType":15998,"locale":27},{"sys":15995},{"type":12,"linkType":13,"id":14},{"sys":15997},{"id":20,"type":12,"linkType":21},{"sys":15999},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16001,"metaTitle":344,"metaDescription":345,"mainTitle":16002,"subtitle":364,"heroImage":16017,"ctaButton":387,"ctaLink":388},[343],{"data":16003,"content":16004,"nodeType":71},{},[16005,16011],{"data":16006,"content":16007,"nodeType":356},{},[16008],{"data":16009,"marks":16010,"value":355,"nodeType":79},{},[],{"data":16012,"content":16013,"nodeType":84},{},[16014],{"data":16015,"marks":16016,"value":363,"nodeType":79},{},[],{"metadata":16018,"sys":16021,"fields":16026},{"tags":16019,"concepts":16020},[],[],{"space":16022,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":16024,"publishedVersion":59,"revision":22,"locale":27},{"sys":16023},{"type":12,"linkType":13,"id":14},{"sys":16025},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":16027},{"url":379,"details":16028,"fileName":385,"contentType":386},{"size":381,"image":16029},{"width":383,"height":384},{"sys":16031,"fields":16034},{"id":16032,"createdAt":16033},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":16035,"slug":16036,"articleIntro":16035,"category":16037},"506 - Obligations","compte-506-obligations",[16038],{"metadata":16039,"sys":16042,"fields":16049},{"tags":16040,"concepts":16041},[],[],{"space":16043,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16045,"publishedVersion":334,"revision":59,"contentType":16047,"locale":27},{"sys":16044},{"type":12,"linkType":13,"id":14},{"sys":16046},{"id":20,"type":12,"linkType":21},{"sys":16048},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16050,"metaTitle":344,"metaDescription":345,"mainTitle":16051,"subtitle":364,"heroImage":16066,"ctaButton":387,"ctaLink":388},[343],{"data":16052,"content":16053,"nodeType":71},{},[16054,16060],{"data":16055,"content":16056,"nodeType":356},{},[16057],{"data":16058,"marks":16059,"value":355,"nodeType":79},{},[],{"data":16061,"content":16062,"nodeType":84},{},[16063],{"data":16064,"marks":16065,"value":363,"nodeType":79},{},[],{"metadata":16067,"sys":16070,"fields":16075},{"tags":16068,"concepts":16069},[],[],{"space":16071,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":16073,"publishedVersion":59,"revision":22,"locale":27},{"sys":16072},{"type":12,"linkType":13,"id":14},{"sys":16074},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":16076},{"url":379,"details":16077,"fileName":385,"contentType":386},{"size":381,"image":16078},{"width":383,"height":384},{"sys":16080,"fields":16083},{"id":16081,"createdAt":16082},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":16084,"slug":16085,"articleIntro":16084,"category":16086},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[16087],{"metadata":16088,"sys":16091,"fields":16098},{"tags":16089,"concepts":16090},[],[],{"space":16092,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16094,"publishedVersion":334,"revision":59,"contentType":16096,"locale":27},{"sys":16093},{"type":12,"linkType":13,"id":14},{"sys":16095},{"id":20,"type":12,"linkType":21},{"sys":16097},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16099,"metaTitle":344,"metaDescription":345,"mainTitle":16100,"subtitle":364,"heroImage":16115,"ctaButton":387,"ctaLink":388},[343],{"data":16101,"content":16102,"nodeType":71},{},[16103,16109],{"data":16104,"content":16105,"nodeType":356},{},[16106],{"data":16107,"marks":16108,"value":355,"nodeType":79},{},[],{"data":16110,"content":16111,"nodeType":84},{},[16112],{"data":16113,"marks":16114,"value":363,"nodeType":79},{},[],{"metadata":16116,"sys":16119,"fields":16124},{"tags":16117,"concepts":16118},[],[],{"space":16120,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":16122,"publishedVersion":59,"revision":22,"locale":27},{"sys":16121},{"type":12,"linkType":13,"id":14},{"sys":16123},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":16125},{"url":379,"details":16126,"fileName":385,"contentType":386},{"size":381,"image":16127},{"width":383,"height":384},{"sys":16129,"fields":16132},{"id":16130,"createdAt":16131},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":16133,"slug":16134,"articleIntro":16133,"category":16135},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[16136],{"metadata":16137,"sys":16140,"fields":16147},{"tags":16138,"concepts":16139},[],[],{"space":16141,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16143,"publishedVersion":334,"revision":59,"contentType":16145,"locale":27},{"sys":16142},{"type":12,"linkType":13,"id":14},{"sys":16144},{"id":20,"type":12,"linkType":21},{"sys":16146},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16148,"metaTitle":344,"metaDescription":345,"mainTitle":16149,"subtitle":364,"heroImage":16164,"ctaButton":387,"ctaLink":388},[343],{"data":16150,"content":16151,"nodeType":71},{},[16152,16158],{"data":16153,"content":16154,"nodeType":356},{},[16155],{"data":16156,"marks":16157,"value":355,"nodeType":79},{},[],{"data":16159,"content":16160,"nodeType":84},{},[16161],{"data":16162,"marks":16163,"value":363,"nodeType":79},{},[],{"metadata":16165,"sys":16168,"fields":16173},{"tags":16166,"concepts":16167},[],[],{"space":16169,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":16171,"publishedVersion":59,"revision":22,"locale":27},{"sys":16170},{"type":12,"linkType":13,"id":14},{"sys":16172},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":16174},{"url":379,"details":16175,"fileName":385,"contentType":386},{"size":381,"image":16176},{"width":383,"height":384},{"sys":16178,"fields":16181},{"id":16179,"createdAt":16180},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":16182,"slug":16183,"articleIntro":16182,"category":16184},"Compte 508 - Obligations","compte-508-obligations",[16185],{"metadata":16186,"sys":16189,"fields":16196},{"tags":16187,"concepts":16188},[],[],{"space":16190,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16192,"publishedVersion":334,"revision":59,"contentType":16194,"locale":27},{"sys":16191},{"type":12,"linkType":13,"id":14},{"sys":16193},{"id":20,"type":12,"linkType":21},{"sys":16195},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16197,"metaTitle":344,"metaDescription":345,"mainTitle":16198,"subtitle":364,"heroImage":16213,"ctaButton":387,"ctaLink":388},[343],{"data":16199,"content":16200,"nodeType":71},{},[16201,16207],{"data":16202,"content":16203,"nodeType":356},{},[16204],{"data":16205,"marks":16206,"value":355,"nodeType":79},{},[],{"data":16208,"content":16209,"nodeType":84},{},[16210],{"data":16211,"marks":16212,"value":363,"nodeType":79},{},[],{"metadata":16214,"sys":16217,"fields":16222},{"tags":16215,"concepts":16216},[],[],{"space":16218,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":16220,"publishedVersion":59,"revision":22,"locale":27},{"sys":16219},{"type":12,"linkType":13,"id":14},{"sys":16221},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":16223},{"url":379,"details":16224,"fileName":385,"contentType":386},{"size":381,"image":16225},{"width":383,"height":384},{"sys":16227,"fields":16230},{"id":16228,"createdAt":16229},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":16231,"slug":16232,"articleIntro":16231,"category":16233},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[16234],{"metadata":16235,"sys":16238,"fields":16245},{"tags":16236,"concepts":16237},[],[],{"space":16239,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16241,"publishedVersion":334,"revision":59,"contentType":16243,"locale":27},{"sys":16240},{"type":12,"linkType":13,"id":14},{"sys":16242},{"id":20,"type":12,"linkType":21},{"sys":16244},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16246,"metaTitle":344,"metaDescription":345,"mainTitle":16247,"subtitle":364,"heroImage":16262,"ctaButton":387,"ctaLink":388},[343],{"data":16248,"content":16249,"nodeType":71},{},[16250,16256],{"data":16251,"content":16252,"nodeType":356},{},[16253],{"data":16254,"marks":16255,"value":355,"nodeType":79},{},[],{"data":16257,"content":16258,"nodeType":84},{},[16259],{"data":16260,"marks":16261,"value":363,"nodeType":79},{},[],{"metadata":16263,"sys":16266,"fields":16271},{"tags":16264,"concepts":16265},[],[],{"space":16267,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":16269,"publishedVersion":59,"revision":22,"locale":27},{"sys":16268},{"type":12,"linkType":13,"id":14},{"sys":16270},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":16272},{"url":379,"details":16273,"fileName":385,"contentType":386},{"size":381,"image":16274},{"width":383,"height":384},{"sys":16276,"fields":16279},{"id":16277,"createdAt":16278},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":16280,"slug":16281,"articleIntro":16280,"category":16282},"6471 - Prestations directes","compte-6471-prestations-directes",[16283],{"metadata":16284,"sys":16287,"fields":16294},{"tags":16285,"concepts":16286},[],[],{"space":16288,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16290,"publishedVersion":334,"revision":59,"contentType":16292,"locale":27},{"sys":16289},{"type":12,"linkType":13,"id":14},{"sys":16291},{"id":20,"type":12,"linkType":21},{"sys":16293},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16295,"metaTitle":344,"metaDescription":345,"mainTitle":16296,"subtitle":364,"heroImage":16311,"ctaButton":387,"ctaLink":388},[343],{"data":16297,"content":16298,"nodeType":71},{},[16299,16305],{"data":16300,"content":16301,"nodeType":356},{},[16302],{"data":16303,"marks":16304,"value":355,"nodeType":79},{},[],{"data":16306,"content":16307,"nodeType":84},{},[16308],{"data":16309,"marks":16310,"value":363,"nodeType":79},{},[],{"metadata":16312,"sys":16315,"fields":16320},{"tags":16313,"concepts":16314},[],[],{"space":16316,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":16318,"publishedVersion":59,"revision":22,"locale":27},{"sys":16317},{"type":12,"linkType":13,"id":14},{"sys":16319},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":16321},{"url":379,"details":16322,"fileName":385,"contentType":386},{"size":381,"image":16323},{"width":383,"height":384},{"sys":16325,"fields":16328},{"id":16326,"createdAt":16327},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":16329,"slug":16330,"articleIntro":-1,"category":16331},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[16332],{"metadata":16333,"sys":16336,"fields":16343},{"tags":16334,"concepts":16335},[],[],{"space":16337,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16339,"publishedVersion":334,"revision":59,"contentType":16341,"locale":27},{"sys":16338},{"type":12,"linkType":13,"id":14},{"sys":16340},{"id":20,"type":12,"linkType":21},{"sys":16342},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16344,"metaTitle":344,"metaDescription":345,"mainTitle":16345,"subtitle":364,"heroImage":16360,"ctaButton":387,"ctaLink":388},[343],{"data":16346,"content":16347,"nodeType":71},{},[16348,16354],{"data":16349,"content":16350,"nodeType":356},{},[16351],{"data":16352,"marks":16353,"value":355,"nodeType":79},{},[],{"data":16355,"content":16356,"nodeType":84},{},[16357],{"data":16358,"marks":16359,"value":363,"nodeType":79},{},[],{"metadata":16361,"sys":16364,"fields":16369},{"tags":16362,"concepts":16363},[],[],{"space":16365,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":16367,"publishedVersion":59,"revision":22,"locale":27},{"sys":16366},{"type":12,"linkType":13,"id":14},{"sys":16368},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":16370},{"url":379,"details":16371,"fileName":385,"contentType":386},{"size":381,"image":16372},{"width":383,"height":384},{"sys":16374,"fields":16377},{"id":16375,"createdAt":16376},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":16378,"slug":16379,"articleIntro":16378,"category":16380},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[16381],{"metadata":16382,"sys":16385,"fields":16392},{"tags":16383,"concepts":16384},[],[],{"space":16386,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16388,"publishedVersion":334,"revision":59,"contentType":16390,"locale":27},{"sys":16387},{"type":12,"linkType":13,"id":14},{"sys":16389},{"id":20,"type":12,"linkType":21},{"sys":16391},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16393,"metaTitle":344,"metaDescription":345,"mainTitle":16394,"subtitle":364,"heroImage":16409,"ctaButton":387,"ctaLink":388},[343],{"data":16395,"content":16396,"nodeType":71},{},[16397,16403],{"data":16398,"content":16399,"nodeType":356},{},[16400],{"data":16401,"marks":16402,"value":355,"nodeType":79},{},[],{"data":16404,"content":16405,"nodeType":84},{},[16406],{"data":16407,"marks":16408,"value":363,"nodeType":79},{},[],{"metadata":16410,"sys":16413,"fields":16418},{"tags":16411,"concepts":16412},[],[],{"space":16414,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":16416,"publishedVersion":59,"revision":22,"locale":27},{"sys":16415},{"type":12,"linkType":13,"id":14},{"sys":16417},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":16419},{"url":379,"details":16420,"fileName":385,"contentType":386},{"size":381,"image":16421},{"width":383,"height":384},{"sys":16423,"fields":16426},{"id":16424,"createdAt":16425},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":16427,"slug":16428,"articleIntro":16427,"category":16429},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[16430],{"metadata":16431,"sys":16434,"fields":16441},{"tags":16432,"concepts":16433},[],[],{"space":16435,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16437,"publishedVersion":334,"revision":59,"contentType":16439,"locale":27},{"sys":16436},{"type":12,"linkType":13,"id":14},{"sys":16438},{"id":20,"type":12,"linkType":21},{"sys":16440},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16442,"metaTitle":344,"metaDescription":345,"mainTitle":16443,"subtitle":364,"heroImage":16458,"ctaButton":387,"ctaLink":388},[343],{"data":16444,"content":16445,"nodeType":71},{},[16446,16452],{"data":16447,"content":16448,"nodeType":356},{},[16449],{"data":16450,"marks":16451,"value":355,"nodeType":79},{},[],{"data":16453,"content":16454,"nodeType":84},{},[16455],{"data":16456,"marks":16457,"value":363,"nodeType":79},{},[],{"metadata":16459,"sys":16462,"fields":16467},{"tags":16460,"concepts":16461},[],[],{"space":16463,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":16465,"publishedVersion":59,"revision":22,"locale":27},{"sys":16464},{"type":12,"linkType":13,"id":14},{"sys":16466},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":16468},{"url":379,"details":16469,"fileName":385,"contentType":386},{"size":381,"image":16470},{"width":383,"height":384},{"sys":16472,"fields":16475},{"id":16473,"createdAt":16474},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":16476,"slug":16477,"articleIntro":16476,"category":16478},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[16479],{"metadata":16480,"sys":16483,"fields":16490},{"tags":16481,"concepts":16482},[],[],{"space":16484,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16486,"publishedVersion":334,"revision":59,"contentType":16488,"locale":27},{"sys":16485},{"type":12,"linkType":13,"id":14},{"sys":16487},{"id":20,"type":12,"linkType":21},{"sys":16489},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16491,"metaTitle":344,"metaDescription":345,"mainTitle":16492,"subtitle":364,"heroImage":16507,"ctaButton":387,"ctaLink":388},[343],{"data":16493,"content":16494,"nodeType":71},{},[16495,16501],{"data":16496,"content":16497,"nodeType":356},{},[16498],{"data":16499,"marks":16500,"value":355,"nodeType":79},{},[],{"data":16502,"content":16503,"nodeType":84},{},[16504],{"data":16505,"marks":16506,"value":363,"nodeType":79},{},[],{"metadata":16508,"sys":16511,"fields":16516},{"tags":16509,"concepts":16510},[],[],{"space":16512,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":16514,"publishedVersion":59,"revision":22,"locale":27},{"sys":16513},{"type":12,"linkType":13,"id":14},{"sys":16515},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":16517},{"url":379,"details":16518,"fileName":385,"contentType":386},{"size":381,"image":16519},{"width":383,"height":384},{"sys":16521,"fields":16524},{"id":16522,"createdAt":16523},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":16525,"slug":16526,"articleIntro":16525,"category":16527},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[16528],{"metadata":16529,"sys":16532,"fields":16539},{"tags":16530,"concepts":16531},[],[],{"space":16533,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16535,"publishedVersion":334,"revision":59,"contentType":16537,"locale":27},{"sys":16534},{"type":12,"linkType":13,"id":14},{"sys":16536},{"id":20,"type":12,"linkType":21},{"sys":16538},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16540,"metaTitle":344,"metaDescription":345,"mainTitle":16541,"subtitle":364,"heroImage":16556,"ctaButton":387,"ctaLink":388},[343],{"data":16542,"content":16543,"nodeType":71},{},[16544,16550],{"data":16545,"content":16546,"nodeType":356},{},[16547],{"data":16548,"marks":16549,"value":355,"nodeType":79},{},[],{"data":16551,"content":16552,"nodeType":84},{},[16553],{"data":16554,"marks":16555,"value":363,"nodeType":79},{},[],{"metadata":16557,"sys":16560,"fields":16565},{"tags":16558,"concepts":16559},[],[],{"space":16561,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":16563,"publishedVersion":59,"revision":22,"locale":27},{"sys":16562},{"type":12,"linkType":13,"id":14},{"sys":16564},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":16566},{"url":379,"details":16567,"fileName":385,"contentType":386},{"size":381,"image":16568},{"width":383,"height":384},{"sys":16570,"fields":16573},{"id":16571,"createdAt":16572},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":16574,"slug":16575,"articleIntro":16574,"category":16576},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[16577],{"metadata":16578,"sys":16581,"fields":16588},{"tags":16579,"concepts":16580},[],[],{"space":16582,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16584,"publishedVersion":334,"revision":59,"contentType":16586,"locale":27},{"sys":16583},{"type":12,"linkType":13,"id":14},{"sys":16585},{"id":20,"type":12,"linkType":21},{"sys":16587},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16589,"metaTitle":344,"metaDescription":345,"mainTitle":16590,"subtitle":364,"heroImage":16605,"ctaButton":387,"ctaLink":388},[343],{"data":16591,"content":16592,"nodeType":71},{},[16593,16599],{"data":16594,"content":16595,"nodeType":356},{},[16596],{"data":16597,"marks":16598,"value":355,"nodeType":79},{},[],{"data":16600,"content":16601,"nodeType":84},{},[16602],{"data":16603,"marks":16604,"value":363,"nodeType":79},{},[],{"metadata":16606,"sys":16609,"fields":16614},{"tags":16607,"concepts":16608},[],[],{"space":16610,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":16612,"publishedVersion":59,"revision":22,"locale":27},{"sys":16611},{"type":12,"linkType":13,"id":14},{"sys":16613},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":16615},{"url":379,"details":16616,"fileName":385,"contentType":386},{"size":381,"image":16617},{"width":383,"height":384},{"sys":16619,"fields":16622},{"id":16620,"createdAt":16621},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":16623,"slug":16624,"articleIntro":16623,"category":16625},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[16626],{"metadata":16627,"sys":16630,"fields":16637},{"tags":16628,"concepts":16629},[],[],{"space":16631,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16633,"publishedVersion":334,"revision":59,"contentType":16635,"locale":27},{"sys":16632},{"type":12,"linkType":13,"id":14},{"sys":16634},{"id":20,"type":12,"linkType":21},{"sys":16636},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16638,"metaTitle":344,"metaDescription":345,"mainTitle":16639,"subtitle":364,"heroImage":16654,"ctaButton":387,"ctaLink":388},[343],{"data":16640,"content":16641,"nodeType":71},{},[16642,16648],{"data":16643,"content":16644,"nodeType":356},{},[16645],{"data":16646,"marks":16647,"value":355,"nodeType":79},{},[],{"data":16649,"content":16650,"nodeType":84},{},[16651],{"data":16652,"marks":16653,"value":363,"nodeType":79},{},[],{"metadata":16655,"sys":16658,"fields":16663},{"tags":16656,"concepts":16657},[],[],{"space":16659,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":16661,"publishedVersion":59,"revision":22,"locale":27},{"sys":16660},{"type":12,"linkType":13,"id":14},{"sys":16662},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":16664},{"url":379,"details":16665,"fileName":385,"contentType":386},{"size":381,"image":16666},{"width":383,"height":384},{"sys":16668,"fields":16671},{"id":16669,"createdAt":16670},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":16672,"slug":16673,"articleIntro":16672,"category":16674},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[16675],{"metadata":16676,"sys":16679,"fields":16686},{"tags":16677,"concepts":16678},[],[],{"space":16680,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16682,"publishedVersion":334,"revision":59,"contentType":16684,"locale":27},{"sys":16681},{"type":12,"linkType":13,"id":14},{"sys":16683},{"id":20,"type":12,"linkType":21},{"sys":16685},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16687,"metaTitle":344,"metaDescription":345,"mainTitle":16688,"subtitle":364,"heroImage":16703,"ctaButton":387,"ctaLink":388},[343],{"data":16689,"content":16690,"nodeType":71},{},[16691,16697],{"data":16692,"content":16693,"nodeType":356},{},[16694],{"data":16695,"marks":16696,"value":355,"nodeType":79},{},[],{"data":16698,"content":16699,"nodeType":84},{},[16700],{"data":16701,"marks":16702,"value":363,"nodeType":79},{},[],{"metadata":16704,"sys":16707,"fields":16712},{"tags":16705,"concepts":16706},[],[],{"space":16708,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":16710,"publishedVersion":59,"revision":22,"locale":27},{"sys":16709},{"type":12,"linkType":13,"id":14},{"sys":16711},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":16713},{"url":379,"details":16714,"fileName":385,"contentType":386},{"size":381,"image":16715},{"width":383,"height":384},{"sys":16717,"fields":16720},{"id":16718,"createdAt":16719},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":16721,"slug":16722,"articleIntro":16721,"category":16723},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[16724],{"metadata":16725,"sys":16728,"fields":16735},{"tags":16726,"concepts":16727},[],[],{"space":16729,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16731,"publishedVersion":334,"revision":59,"contentType":16733,"locale":27},{"sys":16730},{"type":12,"linkType":13,"id":14},{"sys":16732},{"id":20,"type":12,"linkType":21},{"sys":16734},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16736,"metaTitle":344,"metaDescription":345,"mainTitle":16737,"subtitle":364,"heroImage":16752,"ctaButton":387,"ctaLink":388},[343],{"data":16738,"content":16739,"nodeType":71},{},[16740,16746],{"data":16741,"content":16742,"nodeType":356},{},[16743],{"data":16744,"marks":16745,"value":355,"nodeType":79},{},[],{"data":16747,"content":16748,"nodeType":84},{},[16749],{"data":16750,"marks":16751,"value":363,"nodeType":79},{},[],{"metadata":16753,"sys":16756,"fields":16761},{"tags":16754,"concepts":16755},[],[],{"space":16757,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":16759,"publishedVersion":59,"revision":22,"locale":27},{"sys":16758},{"type":12,"linkType":13,"id":14},{"sys":16760},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":16762},{"url":379,"details":16763,"fileName":385,"contentType":386},{"size":381,"image":16764},{"width":383,"height":384},{"sys":16766,"fields":16769},{"id":16767,"createdAt":16768},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":16770,"slug":16771,"articleIntro":-1,"category":16772},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[16773],{"metadata":16774,"sys":16777,"fields":16784},{"tags":16775,"concepts":16776},[],[],{"space":16778,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16780,"publishedVersion":334,"revision":59,"contentType":16782,"locale":27},{"sys":16779},{"type":12,"linkType":13,"id":14},{"sys":16781},{"id":20,"type":12,"linkType":21},{"sys":16783},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16785,"metaTitle":344,"metaDescription":345,"mainTitle":16786,"subtitle":364,"heroImage":16801,"ctaButton":387,"ctaLink":388},[343],{"data":16787,"content":16788,"nodeType":71},{},[16789,16795],{"data":16790,"content":16791,"nodeType":356},{},[16792],{"data":16793,"marks":16794,"value":355,"nodeType":79},{},[],{"data":16796,"content":16797,"nodeType":84},{},[16798],{"data":16799,"marks":16800,"value":363,"nodeType":79},{},[],{"metadata":16802,"sys":16805,"fields":16810},{"tags":16803,"concepts":16804},[],[],{"space":16806,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":16808,"publishedVersion":59,"revision":22,"locale":27},{"sys":16807},{"type":12,"linkType":13,"id":14},{"sys":16809},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":16811},{"url":379,"details":16812,"fileName":385,"contentType":386},{"size":381,"image":16813},{"width":383,"height":384},{"sys":16815,"fields":16818},{"id":16816,"createdAt":16817},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":16819,"slug":16820,"articleIntro":16819,"category":16821},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[16822],{"metadata":16823,"sys":16826,"fields":16833},{"tags":16824,"concepts":16825},[],[],{"space":16827,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16829,"publishedVersion":334,"revision":59,"contentType":16831,"locale":27},{"sys":16828},{"type":12,"linkType":13,"id":14},{"sys":16830},{"id":20,"type":12,"linkType":21},{"sys":16832},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16834,"metaTitle":344,"metaDescription":345,"mainTitle":16835,"subtitle":364,"heroImage":16850,"ctaButton":387,"ctaLink":388},[343],{"data":16836,"content":16837,"nodeType":71},{},[16838,16844],{"data":16839,"content":16840,"nodeType":356},{},[16841],{"data":16842,"marks":16843,"value":355,"nodeType":79},{},[],{"data":16845,"content":16846,"nodeType":84},{},[16847],{"data":16848,"marks":16849,"value":363,"nodeType":79},{},[],{"metadata":16851,"sys":16854,"fields":16859},{"tags":16852,"concepts":16853},[],[],{"space":16855,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":16857,"publishedVersion":59,"revision":22,"locale":27},{"sys":16856},{"type":12,"linkType":13,"id":14},{"sys":16858},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":16860},{"url":379,"details":16861,"fileName":385,"contentType":386},{"size":381,"image":16862},{"width":383,"height":384},{"sys":16864,"fields":16867},{"id":16865,"createdAt":16866},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":16868,"slug":16869,"articleIntro":16868,"category":16870},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[16871],{"metadata":16872,"sys":16875,"fields":16882},{"tags":16873,"concepts":16874},[],[],{"space":16876,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16878,"publishedVersion":334,"revision":59,"contentType":16880,"locale":27},{"sys":16877},{"type":12,"linkType":13,"id":14},{"sys":16879},{"id":20,"type":12,"linkType":21},{"sys":16881},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16883,"metaTitle":344,"metaDescription":345,"mainTitle":16884,"subtitle":364,"heroImage":16899,"ctaButton":387,"ctaLink":388},[343],{"data":16885,"content":16886,"nodeType":71},{},[16887,16893],{"data":16888,"content":16889,"nodeType":356},{},[16890],{"data":16891,"marks":16892,"value":355,"nodeType":79},{},[],{"data":16894,"content":16895,"nodeType":84},{},[16896],{"data":16897,"marks":16898,"value":363,"nodeType":79},{},[],{"metadata":16900,"sys":16903,"fields":16908},{"tags":16901,"concepts":16902},[],[],{"space":16904,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":16906,"publishedVersion":59,"revision":22,"locale":27},{"sys":16905},{"type":12,"linkType":13,"id":14},{"sys":16907},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":16909},{"url":379,"details":16910,"fileName":385,"contentType":386},{"size":381,"image":16911},{"width":383,"height":384},{"sys":16913,"fields":16916},{"id":16914,"createdAt":16915},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":16917,"slug":16918,"articleIntro":16917,"category":16919},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[16920],{"metadata":16921,"sys":16924,"fields":16931},{"tags":16922,"concepts":16923},[],[],{"space":16925,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16927,"publishedVersion":334,"revision":59,"contentType":16929,"locale":27},{"sys":16926},{"type":12,"linkType":13,"id":14},{"sys":16928},{"id":20,"type":12,"linkType":21},{"sys":16930},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16932,"metaTitle":344,"metaDescription":345,"mainTitle":16933,"subtitle":364,"heroImage":16948,"ctaButton":387,"ctaLink":388},[343],{"data":16934,"content":16935,"nodeType":71},{},[16936,16942],{"data":16937,"content":16938,"nodeType":356},{},[16939],{"data":16940,"marks":16941,"value":355,"nodeType":79},{},[],{"data":16943,"content":16944,"nodeType":84},{},[16945],{"data":16946,"marks":16947,"value":363,"nodeType":79},{},[],{"metadata":16949,"sys":16952,"fields":16957},{"tags":16950,"concepts":16951},[],[],{"space":16953,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":16955,"publishedVersion":59,"revision":22,"locale":27},{"sys":16954},{"type":12,"linkType":13,"id":14},{"sys":16956},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":16958},{"url":379,"details":16959,"fileName":385,"contentType":386},{"size":381,"image":16960},{"width":383,"height":384},{"sys":16962,"fields":16965},{"id":16963,"createdAt":16964},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":16966,"slug":16967,"articleIntro":16966,"category":16968},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[16969],{"metadata":16970,"sys":16973,"fields":16980},{"tags":16971,"concepts":16972},[],[],{"space":16974,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":16976,"publishedVersion":334,"revision":59,"contentType":16978,"locale":27},{"sys":16975},{"type":12,"linkType":13,"id":14},{"sys":16977},{"id":20,"type":12,"linkType":21},{"sys":16979},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":16981,"metaTitle":344,"metaDescription":345,"mainTitle":16982,"subtitle":364,"heroImage":16997,"ctaButton":387,"ctaLink":388},[343],{"data":16983,"content":16984,"nodeType":71},{},[16985,16991],{"data":16986,"content":16987,"nodeType":356},{},[16988],{"data":16989,"marks":16990,"value":355,"nodeType":79},{},[],{"data":16992,"content":16993,"nodeType":84},{},[16994],{"data":16995,"marks":16996,"value":363,"nodeType":79},{},[],{"metadata":16998,"sys":17001,"fields":17006},{"tags":16999,"concepts":17000},[],[],{"space":17002,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":17004,"publishedVersion":59,"revision":22,"locale":27},{"sys":17003},{"type":12,"linkType":13,"id":14},{"sys":17005},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":17007},{"url":379,"details":17008,"fileName":385,"contentType":386},{"size":381,"image":17009},{"width":383,"height":384},{"sys":17011,"fields":17014},{"id":17012,"createdAt":17013},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":17015,"slug":17016,"articleIntro":17015,"category":17017},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[17018],{"metadata":17019,"sys":17022,"fields":17029},{"tags":17020,"concepts":17021},[],[],{"space":17023,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17025,"publishedVersion":334,"revision":59,"contentType":17027,"locale":27},{"sys":17024},{"type":12,"linkType":13,"id":14},{"sys":17026},{"id":20,"type":12,"linkType":21},{"sys":17028},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17030,"metaTitle":344,"metaDescription":345,"mainTitle":17031,"subtitle":364,"heroImage":17046,"ctaButton":387,"ctaLink":388},[343],{"data":17032,"content":17033,"nodeType":71},{},[17034,17040],{"data":17035,"content":17036,"nodeType":356},{},[17037],{"data":17038,"marks":17039,"value":355,"nodeType":79},{},[],{"data":17041,"content":17042,"nodeType":84},{},[17043],{"data":17044,"marks":17045,"value":363,"nodeType":79},{},[],{"metadata":17047,"sys":17050,"fields":17055},{"tags":17048,"concepts":17049},[],[],{"space":17051,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":17053,"publishedVersion":59,"revision":22,"locale":27},{"sys":17052},{"type":12,"linkType":13,"id":14},{"sys":17054},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":17056},{"url":379,"details":17057,"fileName":385,"contentType":386},{"size":381,"image":17058},{"width":383,"height":384},{"sys":17060,"fields":17063},{"id":17061,"createdAt":17062},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":17064,"slug":17065,"articleIntro":17064,"category":17066},"Compte 213 - Constructions","compte-213-constructions",[17067],{"metadata":17068,"sys":17071,"fields":17078},{"tags":17069,"concepts":17070},[],[],{"space":17072,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17074,"publishedVersion":334,"revision":59,"contentType":17076,"locale":27},{"sys":17073},{"type":12,"linkType":13,"id":14},{"sys":17075},{"id":20,"type":12,"linkType":21},{"sys":17077},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17079,"metaTitle":344,"metaDescription":345,"mainTitle":17080,"subtitle":364,"heroImage":17095,"ctaButton":387,"ctaLink":388},[343],{"data":17081,"content":17082,"nodeType":71},{},[17083,17089],{"data":17084,"content":17085,"nodeType":356},{},[17086],{"data":17087,"marks":17088,"value":355,"nodeType":79},{},[],{"data":17090,"content":17091,"nodeType":84},{},[17092],{"data":17093,"marks":17094,"value":363,"nodeType":79},{},[],{"metadata":17096,"sys":17099,"fields":17104},{"tags":17097,"concepts":17098},[],[],{"space":17100,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":17102,"publishedVersion":59,"revision":22,"locale":27},{"sys":17101},{"type":12,"linkType":13,"id":14},{"sys":17103},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":17105},{"url":379,"details":17106,"fileName":385,"contentType":386},{"size":381,"image":17107},{"width":383,"height":384},{"sys":17109,"fields":17112},{"id":17110,"createdAt":17111},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":17113,"slug":17114,"articleIntro":-1,"category":17115},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[17116],{"metadata":17117,"sys":17120,"fields":17127},{"tags":17118,"concepts":17119},[],[],{"space":17121,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17123,"publishedVersion":334,"revision":59,"contentType":17125,"locale":27},{"sys":17122},{"type":12,"linkType":13,"id":14},{"sys":17124},{"id":20,"type":12,"linkType":21},{"sys":17126},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17128,"metaTitle":344,"metaDescription":345,"mainTitle":17129,"subtitle":364,"heroImage":17144,"ctaButton":387,"ctaLink":388},[343],{"data":17130,"content":17131,"nodeType":71},{},[17132,17138],{"data":17133,"content":17134,"nodeType":356},{},[17135],{"data":17136,"marks":17137,"value":355,"nodeType":79},{},[],{"data":17139,"content":17140,"nodeType":84},{},[17141],{"data":17142,"marks":17143,"value":363,"nodeType":79},{},[],{"metadata":17145,"sys":17148,"fields":17153},{"tags":17146,"concepts":17147},[],[],{"space":17149,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":17151,"publishedVersion":59,"revision":22,"locale":27},{"sys":17150},{"type":12,"linkType":13,"id":14},{"sys":17152},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":17154},{"url":379,"details":17155,"fileName":385,"contentType":386},{"size":381,"image":17156},{"width":383,"height":384},{"sys":17158,"fields":17161},{"id":17159,"createdAt":17160},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":17162,"slug":17163,"articleIntro":17162,"category":17164},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[17165],{"metadata":17166,"sys":17169,"fields":17176},{"tags":17167,"concepts":17168},[],[],{"space":17170,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17172,"publishedVersion":334,"revision":59,"contentType":17174,"locale":27},{"sys":17171},{"type":12,"linkType":13,"id":14},{"sys":17173},{"id":20,"type":12,"linkType":21},{"sys":17175},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17177,"metaTitle":344,"metaDescription":345,"mainTitle":17178,"subtitle":364,"heroImage":17193,"ctaButton":387,"ctaLink":388},[343],{"data":17179,"content":17180,"nodeType":71},{},[17181,17187],{"data":17182,"content":17183,"nodeType":356},{},[17184],{"data":17185,"marks":17186,"value":355,"nodeType":79},{},[],{"data":17188,"content":17189,"nodeType":84},{},[17190],{"data":17191,"marks":17192,"value":363,"nodeType":79},{},[],{"metadata":17194,"sys":17197,"fields":17202},{"tags":17195,"concepts":17196},[],[],{"space":17198,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":17200,"publishedVersion":59,"revision":22,"locale":27},{"sys":17199},{"type":12,"linkType":13,"id":14},{"sys":17201},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":17203},{"url":379,"details":17204,"fileName":385,"contentType":386},{"size":381,"image":17205},{"width":383,"height":384},{"sys":17207,"fields":17210},{"id":17208,"createdAt":17209},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":17211,"slug":17212,"articleIntro":17211,"category":17213},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[17214],{"metadata":17215,"sys":17218,"fields":17225},{"tags":17216,"concepts":17217},[],[],{"space":17219,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17221,"publishedVersion":334,"revision":59,"contentType":17223,"locale":27},{"sys":17220},{"type":12,"linkType":13,"id":14},{"sys":17222},{"id":20,"type":12,"linkType":21},{"sys":17224},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17226,"metaTitle":344,"metaDescription":345,"mainTitle":17227,"subtitle":364,"heroImage":17242,"ctaButton":387,"ctaLink":388},[343],{"data":17228,"content":17229,"nodeType":71},{},[17230,17236],{"data":17231,"content":17232,"nodeType":356},{},[17233],{"data":17234,"marks":17235,"value":355,"nodeType":79},{},[],{"data":17237,"content":17238,"nodeType":84},{},[17239],{"data":17240,"marks":17241,"value":363,"nodeType":79},{},[],{"metadata":17243,"sys":17246,"fields":17251},{"tags":17244,"concepts":17245},[],[],{"space":17247,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":17249,"publishedVersion":59,"revision":22,"locale":27},{"sys":17248},{"type":12,"linkType":13,"id":14},{"sys":17250},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":17252},{"url":379,"details":17253,"fileName":385,"contentType":386},{"size":381,"image":17254},{"width":383,"height":384},{"sys":17256,"fields":17259},{"id":17257,"createdAt":17258},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":17260,"slug":17261,"articleIntro":17260,"category":17262},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[17263],{"metadata":17264,"sys":17267,"fields":17274},{"tags":17265,"concepts":17266},[],[],{"space":17268,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17270,"publishedVersion":334,"revision":59,"contentType":17272,"locale":27},{"sys":17269},{"type":12,"linkType":13,"id":14},{"sys":17271},{"id":20,"type":12,"linkType":21},{"sys":17273},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17275,"metaTitle":344,"metaDescription":345,"mainTitle":17276,"subtitle":364,"heroImage":17291,"ctaButton":387,"ctaLink":388},[343],{"data":17277,"content":17278,"nodeType":71},{},[17279,17285],{"data":17280,"content":17281,"nodeType":356},{},[17282],{"data":17283,"marks":17284,"value":355,"nodeType":79},{},[],{"data":17286,"content":17287,"nodeType":84},{},[17288],{"data":17289,"marks":17290,"value":363,"nodeType":79},{},[],{"metadata":17292,"sys":17295,"fields":17300},{"tags":17293,"concepts":17294},[],[],{"space":17296,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":17298,"publishedVersion":59,"revision":22,"locale":27},{"sys":17297},{"type":12,"linkType":13,"id":14},{"sys":17299},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":17301},{"url":379,"details":17302,"fileName":385,"contentType":386},{"size":381,"image":17303},{"width":383,"height":384},{"sys":17305,"fields":17308},{"id":17306,"createdAt":17307},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":17309,"slug":17310,"articleIntro":17309,"category":17311},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[17312],{"metadata":17313,"sys":17316,"fields":17323},{"tags":17314,"concepts":17315},[],[],{"space":17317,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17319,"publishedVersion":334,"revision":59,"contentType":17321,"locale":27},{"sys":17318},{"type":12,"linkType":13,"id":14},{"sys":17320},{"id":20,"type":12,"linkType":21},{"sys":17322},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17324,"metaTitle":344,"metaDescription":345,"mainTitle":17325,"subtitle":364,"heroImage":17340,"ctaButton":387,"ctaLink":388},[343],{"data":17326,"content":17327,"nodeType":71},{},[17328,17334],{"data":17329,"content":17330,"nodeType":356},{},[17331],{"data":17332,"marks":17333,"value":355,"nodeType":79},{},[],{"data":17335,"content":17336,"nodeType":84},{},[17337],{"data":17338,"marks":17339,"value":363,"nodeType":79},{},[],{"metadata":17341,"sys":17344,"fields":17349},{"tags":17342,"concepts":17343},[],[],{"space":17345,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":17347,"publishedVersion":59,"revision":22,"locale":27},{"sys":17346},{"type":12,"linkType":13,"id":14},{"sys":17348},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":17350},{"url":379,"details":17351,"fileName":385,"contentType":386},{"size":381,"image":17352},{"width":383,"height":384},{"sys":17354,"fields":17357},{"id":17355,"createdAt":17356},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":17358,"slug":17359,"articleIntro":17358,"category":17360},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[17361],{"metadata":17362,"sys":17365,"fields":17372},{"tags":17363,"concepts":17364},[],[],{"space":17366,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17368,"publishedVersion":334,"revision":59,"contentType":17370,"locale":27},{"sys":17367},{"type":12,"linkType":13,"id":14},{"sys":17369},{"id":20,"type":12,"linkType":21},{"sys":17371},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17373,"metaTitle":344,"metaDescription":345,"mainTitle":17374,"subtitle":364,"heroImage":17389,"ctaButton":387,"ctaLink":388},[343],{"data":17375,"content":17376,"nodeType":71},{},[17377,17383],{"data":17378,"content":17379,"nodeType":356},{},[17380],{"data":17381,"marks":17382,"value":355,"nodeType":79},{},[],{"data":17384,"content":17385,"nodeType":84},{},[17386],{"data":17387,"marks":17388,"value":363,"nodeType":79},{},[],{"metadata":17390,"sys":17393,"fields":17398},{"tags":17391,"concepts":17392},[],[],{"space":17394,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":17396,"publishedVersion":59,"revision":22,"locale":27},{"sys":17395},{"type":12,"linkType":13,"id":14},{"sys":17397},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":17399},{"url":379,"details":17400,"fileName":385,"contentType":386},{"size":381,"image":17401},{"width":383,"height":384},{"sys":17403,"fields":17406},{"id":17404,"createdAt":17405},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":17407,"slug":17408,"articleIntro":17407,"category":17409},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[17410],{"metadata":17411,"sys":17414,"fields":17421},{"tags":17412,"concepts":17413},[],[],{"space":17415,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17417,"publishedVersion":334,"revision":59,"contentType":17419,"locale":27},{"sys":17416},{"type":12,"linkType":13,"id":14},{"sys":17418},{"id":20,"type":12,"linkType":21},{"sys":17420},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17422,"metaTitle":344,"metaDescription":345,"mainTitle":17423,"subtitle":364,"heroImage":17438,"ctaButton":387,"ctaLink":388},[343],{"data":17424,"content":17425,"nodeType":71},{},[17426,17432],{"data":17427,"content":17428,"nodeType":356},{},[17429],{"data":17430,"marks":17431,"value":355,"nodeType":79},{},[],{"data":17433,"content":17434,"nodeType":84},{},[17435],{"data":17436,"marks":17437,"value":363,"nodeType":79},{},[],{"metadata":17439,"sys":17442,"fields":17447},{"tags":17440,"concepts":17441},[],[],{"space":17443,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":17445,"publishedVersion":59,"revision":22,"locale":27},{"sys":17444},{"type":12,"linkType":13,"id":14},{"sys":17446},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":17448},{"url":379,"details":17449,"fileName":385,"contentType":386},{"size":381,"image":17450},{"width":383,"height":384},{"sys":17452,"fields":17455},{"id":17453,"createdAt":17454},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":17456,"slug":17457,"articleIntro":17456,"category":17458},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[17459],{"metadata":17460,"sys":17463,"fields":17470},{"tags":17461,"concepts":17462},[],[],{"space":17464,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17466,"publishedVersion":334,"revision":59,"contentType":17468,"locale":27},{"sys":17465},{"type":12,"linkType":13,"id":14},{"sys":17467},{"id":20,"type":12,"linkType":21},{"sys":17469},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17471,"metaTitle":344,"metaDescription":345,"mainTitle":17472,"subtitle":364,"heroImage":17487,"ctaButton":387,"ctaLink":388},[343],{"data":17473,"content":17474,"nodeType":71},{},[17475,17481],{"data":17476,"content":17477,"nodeType":356},{},[17478],{"data":17479,"marks":17480,"value":355,"nodeType":79},{},[],{"data":17482,"content":17483,"nodeType":84},{},[17484],{"data":17485,"marks":17486,"value":363,"nodeType":79},{},[],{"metadata":17488,"sys":17491,"fields":17496},{"tags":17489,"concepts":17490},[],[],{"space":17492,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":17494,"publishedVersion":59,"revision":22,"locale":27},{"sys":17493},{"type":12,"linkType":13,"id":14},{"sys":17495},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":17497},{"url":379,"details":17498,"fileName":385,"contentType":386},{"size":381,"image":17499},{"width":383,"height":384},{"sys":17501,"fields":17504},{"id":17502,"createdAt":17503},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":17505,"slug":17506,"articleIntro":17505,"category":17507},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[17508],{"metadata":17509,"sys":17512,"fields":17519},{"tags":17510,"concepts":17511},[],[],{"space":17513,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17515,"publishedVersion":334,"revision":59,"contentType":17517,"locale":27},{"sys":17514},{"type":12,"linkType":13,"id":14},{"sys":17516},{"id":20,"type":12,"linkType":21},{"sys":17518},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17520,"metaTitle":344,"metaDescription":345,"mainTitle":17521,"subtitle":364,"heroImage":17536,"ctaButton":387,"ctaLink":388},[343],{"data":17522,"content":17523,"nodeType":71},{},[17524,17530],{"data":17525,"content":17526,"nodeType":356},{},[17527],{"data":17528,"marks":17529,"value":355,"nodeType":79},{},[],{"data":17531,"content":17532,"nodeType":84},{},[17533],{"data":17534,"marks":17535,"value":363,"nodeType":79},{},[],{"metadata":17537,"sys":17540,"fields":17545},{"tags":17538,"concepts":17539},[],[],{"space":17541,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":17543,"publishedVersion":59,"revision":22,"locale":27},{"sys":17542},{"type":12,"linkType":13,"id":14},{"sys":17544},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":17546},{"url":379,"details":17547,"fileName":385,"contentType":386},{"size":381,"image":17548},{"width":383,"height":384},{"sys":17550,"fields":17553},{"id":17551,"createdAt":17552},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":17554,"slug":17555,"articleIntro":-1,"category":17556},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[17557],{"metadata":17558,"sys":17561,"fields":17568},{"tags":17559,"concepts":17560},[],[],{"space":17562,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17564,"publishedVersion":334,"revision":59,"contentType":17566,"locale":27},{"sys":17563},{"type":12,"linkType":13,"id":14},{"sys":17565},{"id":20,"type":12,"linkType":21},{"sys":17567},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17569,"metaTitle":344,"metaDescription":345,"mainTitle":17570,"subtitle":364,"heroImage":17585,"ctaButton":387,"ctaLink":388},[343],{"data":17571,"content":17572,"nodeType":71},{},[17573,17579],{"data":17574,"content":17575,"nodeType":356},{},[17576],{"data":17577,"marks":17578,"value":355,"nodeType":79},{},[],{"data":17580,"content":17581,"nodeType":84},{},[17582],{"data":17583,"marks":17584,"value":363,"nodeType":79},{},[],{"metadata":17586,"sys":17589,"fields":17594},{"tags":17587,"concepts":17588},[],[],{"space":17590,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":17592,"publishedVersion":59,"revision":22,"locale":27},{"sys":17591},{"type":12,"linkType":13,"id":14},{"sys":17593},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":17595},{"url":379,"details":17596,"fileName":385,"contentType":386},{"size":381,"image":17597},{"width":383,"height":384},{"sys":17599,"fields":17602},{"id":17600,"createdAt":17601},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":17603,"slug":17604,"articleIntro":17603,"category":17605},"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",[17606],{"metadata":17607,"sys":17610,"fields":17617},{"tags":17608,"concepts":17609},[],[],{"space":17611,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17613,"publishedVersion":334,"revision":59,"contentType":17615,"locale":27},{"sys":17612},{"type":12,"linkType":13,"id":14},{"sys":17614},{"id":20,"type":12,"linkType":21},{"sys":17616},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17618,"metaTitle":344,"metaDescription":345,"mainTitle":17619,"subtitle":364,"heroImage":17634,"ctaButton":387,"ctaLink":388},[343],{"data":17620,"content":17621,"nodeType":71},{},[17622,17628],{"data":17623,"content":17624,"nodeType":356},{},[17625],{"data":17626,"marks":17627,"value":355,"nodeType":79},{},[],{"data":17629,"content":17630,"nodeType":84},{},[17631],{"data":17632,"marks":17633,"value":363,"nodeType":79},{},[],{"metadata":17635,"sys":17638,"fields":17643},{"tags":17636,"concepts":17637},[],[],{"space":17639,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":17641,"publishedVersion":59,"revision":22,"locale":27},{"sys":17640},{"type":12,"linkType":13,"id":14},{"sys":17642},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":17644},{"url":379,"details":17645,"fileName":385,"contentType":386},{"size":381,"image":17646},{"width":383,"height":384},{"sys":17648,"fields":17651},{"id":17649,"createdAt":17650},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":17652,"slug":17653,"articleIntro":-1,"category":17654},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[17655],{"metadata":17656,"sys":17659,"fields":17666},{"tags":17657,"concepts":17658},[],[],{"space":17660,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17662,"publishedVersion":334,"revision":59,"contentType":17664,"locale":27},{"sys":17661},{"type":12,"linkType":13,"id":14},{"sys":17663},{"id":20,"type":12,"linkType":21},{"sys":17665},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17667,"metaTitle":344,"metaDescription":345,"mainTitle":17668,"subtitle":364,"heroImage":17683,"ctaButton":387,"ctaLink":388},[343],{"data":17669,"content":17670,"nodeType":71},{},[17671,17677],{"data":17672,"content":17673,"nodeType":356},{},[17674],{"data":17675,"marks":17676,"value":355,"nodeType":79},{},[],{"data":17678,"content":17679,"nodeType":84},{},[17680],{"data":17681,"marks":17682,"value":363,"nodeType":79},{},[],{"metadata":17684,"sys":17687,"fields":17692},{"tags":17685,"concepts":17686},[],[],{"space":17688,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":17690,"publishedVersion":59,"revision":22,"locale":27},{"sys":17689},{"type":12,"linkType":13,"id":14},{"sys":17691},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":17693},{"url":379,"details":17694,"fileName":385,"contentType":386},{"size":381,"image":17695},{"width":383,"height":384},{"sys":17697,"fields":17700},{"id":17698,"createdAt":17699},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":17701,"slug":17702,"articleIntro":17701,"category":17703},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[17704],{"metadata":17705,"sys":17708,"fields":17715},{"tags":17706,"concepts":17707},[],[],{"space":17709,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17711,"publishedVersion":334,"revision":59,"contentType":17713,"locale":27},{"sys":17710},{"type":12,"linkType":13,"id":14},{"sys":17712},{"id":20,"type":12,"linkType":21},{"sys":17714},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17716,"metaTitle":344,"metaDescription":345,"mainTitle":17717,"subtitle":364,"heroImage":17732,"ctaButton":387,"ctaLink":388},[343],{"data":17718,"content":17719,"nodeType":71},{},[17720,17726],{"data":17721,"content":17722,"nodeType":356},{},[17723],{"data":17724,"marks":17725,"value":355,"nodeType":79},{},[],{"data":17727,"content":17728,"nodeType":84},{},[17729],{"data":17730,"marks":17731,"value":363,"nodeType":79},{},[],{"metadata":17733,"sys":17736,"fields":17741},{"tags":17734,"concepts":17735},[],[],{"space":17737,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":17739,"publishedVersion":59,"revision":22,"locale":27},{"sys":17738},{"type":12,"linkType":13,"id":14},{"sys":17740},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":17742},{"url":379,"details":17743,"fileName":385,"contentType":386},{"size":381,"image":17744},{"width":383,"height":384},{"sys":17746,"fields":17749},{"id":17747,"createdAt":17748},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":17750,"slug":17751,"articleIntro":17750,"category":17752},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[17753],{"metadata":17754,"sys":17757,"fields":17764},{"tags":17755,"concepts":17756},[],[],{"space":17758,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17760,"publishedVersion":334,"revision":59,"contentType":17762,"locale":27},{"sys":17759},{"type":12,"linkType":13,"id":14},{"sys":17761},{"id":20,"type":12,"linkType":21},{"sys":17763},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17765,"metaTitle":344,"metaDescription":345,"mainTitle":17766,"subtitle":364,"heroImage":17781,"ctaButton":387,"ctaLink":388},[343],{"data":17767,"content":17768,"nodeType":71},{},[17769,17775],{"data":17770,"content":17771,"nodeType":356},{},[17772],{"data":17773,"marks":17774,"value":355,"nodeType":79},{},[],{"data":17776,"content":17777,"nodeType":84},{},[17778],{"data":17779,"marks":17780,"value":363,"nodeType":79},{},[],{"metadata":17782,"sys":17785,"fields":17790},{"tags":17783,"concepts":17784},[],[],{"space":17786,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":17788,"publishedVersion":59,"revision":22,"locale":27},{"sys":17787},{"type":12,"linkType":13,"id":14},{"sys":17789},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":17791},{"url":379,"details":17792,"fileName":385,"contentType":386},{"size":381,"image":17793},{"width":383,"height":384},{"sys":17795,"fields":17798},{"id":17796,"createdAt":17797},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":17799,"slug":17800,"articleIntro":17799,"category":17801},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[17802],{"metadata":17803,"sys":17806,"fields":17813},{"tags":17804,"concepts":17805},[],[],{"space":17807,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17809,"publishedVersion":334,"revision":59,"contentType":17811,"locale":27},{"sys":17808},{"type":12,"linkType":13,"id":14},{"sys":17810},{"id":20,"type":12,"linkType":21},{"sys":17812},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17814,"metaTitle":344,"metaDescription":345,"mainTitle":17815,"subtitle":364,"heroImage":17830,"ctaButton":387,"ctaLink":388},[343],{"data":17816,"content":17817,"nodeType":71},{},[17818,17824],{"data":17819,"content":17820,"nodeType":356},{},[17821],{"data":17822,"marks":17823,"value":355,"nodeType":79},{},[],{"data":17825,"content":17826,"nodeType":84},{},[17827],{"data":17828,"marks":17829,"value":363,"nodeType":79},{},[],{"metadata":17831,"sys":17834,"fields":17839},{"tags":17832,"concepts":17833},[],[],{"space":17835,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":17837,"publishedVersion":59,"revision":22,"locale":27},{"sys":17836},{"type":12,"linkType":13,"id":14},{"sys":17838},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":17840},{"url":379,"details":17841,"fileName":385,"contentType":386},{"size":381,"image":17842},{"width":383,"height":384},{"sys":17844,"fields":17847},{"id":17845,"createdAt":17846},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":17848,"slug":17849,"articleIntro":17848,"category":17850},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[17851],{"metadata":17852,"sys":17855,"fields":17862},{"tags":17853,"concepts":17854},[],[],{"space":17856,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17858,"publishedVersion":334,"revision":59,"contentType":17860,"locale":27},{"sys":17857},{"type":12,"linkType":13,"id":14},{"sys":17859},{"id":20,"type":12,"linkType":21},{"sys":17861},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17863,"metaTitle":344,"metaDescription":345,"mainTitle":17864,"subtitle":364,"heroImage":17879,"ctaButton":387,"ctaLink":388},[343],{"data":17865,"content":17866,"nodeType":71},{},[17867,17873],{"data":17868,"content":17869,"nodeType":356},{},[17870],{"data":17871,"marks":17872,"value":355,"nodeType":79},{},[],{"data":17874,"content":17875,"nodeType":84},{},[17876],{"data":17877,"marks":17878,"value":363,"nodeType":79},{},[],{"metadata":17880,"sys":17883,"fields":17888},{"tags":17881,"concepts":17882},[],[],{"space":17884,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":17886,"publishedVersion":59,"revision":22,"locale":27},{"sys":17885},{"type":12,"linkType":13,"id":14},{"sys":17887},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":17889},{"url":379,"details":17890,"fileName":385,"contentType":386},{"size":381,"image":17891},{"width":383,"height":384},{"sys":17893,"fields":17896},{"id":17894,"createdAt":17895},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":17897,"slug":17898,"articleIntro":17897,"category":17899},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[17900],{"metadata":17901,"sys":17904,"fields":17911},{"tags":17902,"concepts":17903},[],[],{"space":17905,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17907,"publishedVersion":334,"revision":59,"contentType":17909,"locale":27},{"sys":17906},{"type":12,"linkType":13,"id":14},{"sys":17908},{"id":20,"type":12,"linkType":21},{"sys":17910},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17912,"metaTitle":344,"metaDescription":345,"mainTitle":17913,"subtitle":364,"heroImage":17928,"ctaButton":387,"ctaLink":388},[343],{"data":17914,"content":17915,"nodeType":71},{},[17916,17922],{"data":17917,"content":17918,"nodeType":356},{},[17919],{"data":17920,"marks":17921,"value":355,"nodeType":79},{},[],{"data":17923,"content":17924,"nodeType":84},{},[17925],{"data":17926,"marks":17927,"value":363,"nodeType":79},{},[],{"metadata":17929,"sys":17932,"fields":17937},{"tags":17930,"concepts":17931},[],[],{"space":17933,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":17935,"publishedVersion":59,"revision":22,"locale":27},{"sys":17934},{"type":12,"linkType":13,"id":14},{"sys":17936},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":17938},{"url":379,"details":17939,"fileName":385,"contentType":386},{"size":381,"image":17940},{"width":383,"height":384},{"sys":17942,"fields":17945},{"id":17943,"createdAt":17944},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":17946,"slug":17947,"articleIntro":17946,"category":17948},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[17949],{"metadata":17950,"sys":17953,"fields":17960},{"tags":17951,"concepts":17952},[],[],{"space":17954,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":17956,"publishedVersion":334,"revision":59,"contentType":17958,"locale":27},{"sys":17955},{"type":12,"linkType":13,"id":14},{"sys":17957},{"id":20,"type":12,"linkType":21},{"sys":17959},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":17961,"metaTitle":344,"metaDescription":345,"mainTitle":17962,"subtitle":364,"heroImage":17977,"ctaButton":387,"ctaLink":388},[343],{"data":17963,"content":17964,"nodeType":71},{},[17965,17971],{"data":17966,"content":17967,"nodeType":356},{},[17968],{"data":17969,"marks":17970,"value":355,"nodeType":79},{},[],{"data":17972,"content":17973,"nodeType":84},{},[17974],{"data":17975,"marks":17976,"value":363,"nodeType":79},{},[],{"metadata":17978,"sys":17981,"fields":17986},{"tags":17979,"concepts":17980},[],[],{"space":17982,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":17984,"publishedVersion":59,"revision":22,"locale":27},{"sys":17983},{"type":12,"linkType":13,"id":14},{"sys":17985},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":17987},{"url":379,"details":17988,"fileName":385,"contentType":386},{"size":381,"image":17989},{"width":383,"height":384},{"sys":17991,"fields":17994},{"id":17992,"createdAt":17993},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":17995,"slug":17996,"articleIntro":-1,"category":17997},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[17998],{"metadata":17999,"sys":18002,"fields":18009},{"tags":18000,"concepts":18001},[],[],{"space":18003,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18005,"publishedVersion":334,"revision":59,"contentType":18007,"locale":27},{"sys":18004},{"type":12,"linkType":13,"id":14},{"sys":18006},{"id":20,"type":12,"linkType":21},{"sys":18008},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18010,"metaTitle":344,"metaDescription":345,"mainTitle":18011,"subtitle":364,"heroImage":18026,"ctaButton":387,"ctaLink":388},[343],{"data":18012,"content":18013,"nodeType":71},{},[18014,18020],{"data":18015,"content":18016,"nodeType":356},{},[18017],{"data":18018,"marks":18019,"value":355,"nodeType":79},{},[],{"data":18021,"content":18022,"nodeType":84},{},[18023],{"data":18024,"marks":18025,"value":363,"nodeType":79},{},[],{"metadata":18027,"sys":18030,"fields":18035},{"tags":18028,"concepts":18029},[],[],{"space":18031,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":18033,"publishedVersion":59,"revision":22,"locale":27},{"sys":18032},{"type":12,"linkType":13,"id":14},{"sys":18034},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":18036},{"url":379,"details":18037,"fileName":385,"contentType":386},{"size":381,"image":18038},{"width":383,"height":384},{"sys":18040,"fields":18043},{"id":18041,"createdAt":18042},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":18044,"slug":18045,"articleIntro":18044,"category":18046},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[18047],{"metadata":18048,"sys":18051,"fields":18058},{"tags":18049,"concepts":18050},[],[],{"space":18052,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18054,"publishedVersion":334,"revision":59,"contentType":18056,"locale":27},{"sys":18053},{"type":12,"linkType":13,"id":14},{"sys":18055},{"id":20,"type":12,"linkType":21},{"sys":18057},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18059,"metaTitle":344,"metaDescription":345,"mainTitle":18060,"subtitle":364,"heroImage":18075,"ctaButton":387,"ctaLink":388},[343],{"data":18061,"content":18062,"nodeType":71},{},[18063,18069],{"data":18064,"content":18065,"nodeType":356},{},[18066],{"data":18067,"marks":18068,"value":355,"nodeType":79},{},[],{"data":18070,"content":18071,"nodeType":84},{},[18072],{"data":18073,"marks":18074,"value":363,"nodeType":79},{},[],{"metadata":18076,"sys":18079,"fields":18084},{"tags":18077,"concepts":18078},[],[],{"space":18080,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":18082,"publishedVersion":59,"revision":22,"locale":27},{"sys":18081},{"type":12,"linkType":13,"id":14},{"sys":18083},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":18085},{"url":379,"details":18086,"fileName":385,"contentType":386},{"size":381,"image":18087},{"width":383,"height":384},{"sys":18089,"fields":18092},{"id":18090,"createdAt":18091},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":18093,"slug":18094,"articleIntro":18093,"category":18095},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[18096],{"metadata":18097,"sys":18100,"fields":18107},{"tags":18098,"concepts":18099},[],[],{"space":18101,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18103,"publishedVersion":334,"revision":59,"contentType":18105,"locale":27},{"sys":18102},{"type":12,"linkType":13,"id":14},{"sys":18104},{"id":20,"type":12,"linkType":21},{"sys":18106},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18108,"metaTitle":344,"metaDescription":345,"mainTitle":18109,"subtitle":364,"heroImage":18124,"ctaButton":387,"ctaLink":388},[343],{"data":18110,"content":18111,"nodeType":71},{},[18112,18118],{"data":18113,"content":18114,"nodeType":356},{},[18115],{"data":18116,"marks":18117,"value":355,"nodeType":79},{},[],{"data":18119,"content":18120,"nodeType":84},{},[18121],{"data":18122,"marks":18123,"value":363,"nodeType":79},{},[],{"metadata":18125,"sys":18128,"fields":18133},{"tags":18126,"concepts":18127},[],[],{"space":18129,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":18131,"publishedVersion":59,"revision":22,"locale":27},{"sys":18130},{"type":12,"linkType":13,"id":14},{"sys":18132},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":18134},{"url":379,"details":18135,"fileName":385,"contentType":386},{"size":381,"image":18136},{"width":383,"height":384},{"sys":18138,"fields":18141},{"id":18139,"createdAt":18140},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":18142,"slug":18143,"articleIntro":18142,"category":18144},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[18145],{"metadata":18146,"sys":18149,"fields":18156},{"tags":18147,"concepts":18148},[],[],{"space":18150,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18152,"publishedVersion":334,"revision":59,"contentType":18154,"locale":27},{"sys":18151},{"type":12,"linkType":13,"id":14},{"sys":18153},{"id":20,"type":12,"linkType":21},{"sys":18155},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18157,"metaTitle":344,"metaDescription":345,"mainTitle":18158,"subtitle":364,"heroImage":18173,"ctaButton":387,"ctaLink":388},[343],{"data":18159,"content":18160,"nodeType":71},{},[18161,18167],{"data":18162,"content":18163,"nodeType":356},{},[18164],{"data":18165,"marks":18166,"value":355,"nodeType":79},{},[],{"data":18168,"content":18169,"nodeType":84},{},[18170],{"data":18171,"marks":18172,"value":363,"nodeType":79},{},[],{"metadata":18174,"sys":18177,"fields":18182},{"tags":18175,"concepts":18176},[],[],{"space":18178,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":18180,"publishedVersion":59,"revision":22,"locale":27},{"sys":18179},{"type":12,"linkType":13,"id":14},{"sys":18181},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":18183},{"url":379,"details":18184,"fileName":385,"contentType":386},{"size":381,"image":18185},{"width":383,"height":384},{"sys":18187,"fields":18190},{"id":18188,"createdAt":18189},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":18191,"slug":18192,"articleIntro":-1,"category":18193},"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",[18194],{"metadata":18195,"sys":18198,"fields":18205},{"tags":18196,"concepts":18197},[],[],{"space":18199,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18201,"publishedVersion":334,"revision":59,"contentType":18203,"locale":27},{"sys":18200},{"type":12,"linkType":13,"id":14},{"sys":18202},{"id":20,"type":12,"linkType":21},{"sys":18204},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18206,"metaTitle":344,"metaDescription":345,"mainTitle":18207,"subtitle":364,"heroImage":18222,"ctaButton":387,"ctaLink":388},[343],{"data":18208,"content":18209,"nodeType":71},{},[18210,18216],{"data":18211,"content":18212,"nodeType":356},{},[18213],{"data":18214,"marks":18215,"value":355,"nodeType":79},{},[],{"data":18217,"content":18218,"nodeType":84},{},[18219],{"data":18220,"marks":18221,"value":363,"nodeType":79},{},[],{"metadata":18223,"sys":18226,"fields":18231},{"tags":18224,"concepts":18225},[],[],{"space":18227,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":18229,"publishedVersion":59,"revision":22,"locale":27},{"sys":18228},{"type":12,"linkType":13,"id":14},{"sys":18230},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":18232},{"url":379,"details":18233,"fileName":385,"contentType":386},{"size":381,"image":18234},{"width":383,"height":384},{"sys":18236,"fields":18239},{"id":18237,"createdAt":18238},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":18240,"slug":18241,"articleIntro":18240,"category":18242},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[18243],{"metadata":18244,"sys":18247,"fields":18254},{"tags":18245,"concepts":18246},[],[],{"space":18248,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18250,"publishedVersion":334,"revision":59,"contentType":18252,"locale":27},{"sys":18249},{"type":12,"linkType":13,"id":14},{"sys":18251},{"id":20,"type":12,"linkType":21},{"sys":18253},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18255,"metaTitle":344,"metaDescription":345,"mainTitle":18256,"subtitle":364,"heroImage":18271,"ctaButton":387,"ctaLink":388},[343],{"data":18257,"content":18258,"nodeType":71},{},[18259,18265],{"data":18260,"content":18261,"nodeType":356},{},[18262],{"data":18263,"marks":18264,"value":355,"nodeType":79},{},[],{"data":18266,"content":18267,"nodeType":84},{},[18268],{"data":18269,"marks":18270,"value":363,"nodeType":79},{},[],{"metadata":18272,"sys":18275,"fields":18280},{"tags":18273,"concepts":18274},[],[],{"space":18276,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":18278,"publishedVersion":59,"revision":22,"locale":27},{"sys":18277},{"type":12,"linkType":13,"id":14},{"sys":18279},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":18281},{"url":379,"details":18282,"fileName":385,"contentType":386},{"size":381,"image":18283},{"width":383,"height":384},{"sys":18285,"fields":18288},{"id":18286,"createdAt":18287},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":18289,"slug":18290,"articleIntro":18289,"category":18291},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[18292],{"metadata":18293,"sys":18296,"fields":18303},{"tags":18294,"concepts":18295},[],[],{"space":18297,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18299,"publishedVersion":334,"revision":59,"contentType":18301,"locale":27},{"sys":18298},{"type":12,"linkType":13,"id":14},{"sys":18300},{"id":20,"type":12,"linkType":21},{"sys":18302},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18304,"metaTitle":344,"metaDescription":345,"mainTitle":18305,"subtitle":364,"heroImage":18320,"ctaButton":387,"ctaLink":388},[343],{"data":18306,"content":18307,"nodeType":71},{},[18308,18314],{"data":18309,"content":18310,"nodeType":356},{},[18311],{"data":18312,"marks":18313,"value":355,"nodeType":79},{},[],{"data":18315,"content":18316,"nodeType":84},{},[18317],{"data":18318,"marks":18319,"value":363,"nodeType":79},{},[],{"metadata":18321,"sys":18324,"fields":18329},{"tags":18322,"concepts":18323},[],[],{"space":18325,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":18327,"publishedVersion":59,"revision":22,"locale":27},{"sys":18326},{"type":12,"linkType":13,"id":14},{"sys":18328},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":18330},{"url":379,"details":18331,"fileName":385,"contentType":386},{"size":381,"image":18332},{"width":383,"height":384},{"sys":18334,"fields":18337},{"id":18335,"createdAt":18336},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":18338,"slug":18339,"articleIntro":18338,"category":18340},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[18341],{"metadata":18342,"sys":18345,"fields":18352},{"tags":18343,"concepts":18344},[],[],{"space":18346,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18348,"publishedVersion":334,"revision":59,"contentType":18350,"locale":27},{"sys":18347},{"type":12,"linkType":13,"id":14},{"sys":18349},{"id":20,"type":12,"linkType":21},{"sys":18351},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18353,"metaTitle":344,"metaDescription":345,"mainTitle":18354,"subtitle":364,"heroImage":18369,"ctaButton":387,"ctaLink":388},[343],{"data":18355,"content":18356,"nodeType":71},{},[18357,18363],{"data":18358,"content":18359,"nodeType":356},{},[18360],{"data":18361,"marks":18362,"value":355,"nodeType":79},{},[],{"data":18364,"content":18365,"nodeType":84},{},[18366],{"data":18367,"marks":18368,"value":363,"nodeType":79},{},[],{"metadata":18370,"sys":18373,"fields":18378},{"tags":18371,"concepts":18372},[],[],{"space":18374,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":18376,"publishedVersion":59,"revision":22,"locale":27},{"sys":18375},{"type":12,"linkType":13,"id":14},{"sys":18377},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":18379},{"url":379,"details":18380,"fileName":385,"contentType":386},{"size":381,"image":18381},{"width":383,"height":384},{"sys":18383,"fields":18386},{"id":18384,"createdAt":18385},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":18387,"slug":18388,"articleIntro":18387,"category":18389},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[18390],{"metadata":18391,"sys":18394,"fields":18401},{"tags":18392,"concepts":18393},[],[],{"space":18395,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18397,"publishedVersion":334,"revision":59,"contentType":18399,"locale":27},{"sys":18396},{"type":12,"linkType":13,"id":14},{"sys":18398},{"id":20,"type":12,"linkType":21},{"sys":18400},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18402,"metaTitle":344,"metaDescription":345,"mainTitle":18403,"subtitle":364,"heroImage":18418,"ctaButton":387,"ctaLink":388},[343],{"data":18404,"content":18405,"nodeType":71},{},[18406,18412],{"data":18407,"content":18408,"nodeType":356},{},[18409],{"data":18410,"marks":18411,"value":355,"nodeType":79},{},[],{"data":18413,"content":18414,"nodeType":84},{},[18415],{"data":18416,"marks":18417,"value":363,"nodeType":79},{},[],{"metadata":18419,"sys":18422,"fields":18427},{"tags":18420,"concepts":18421},[],[],{"space":18423,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":18425,"publishedVersion":59,"revision":22,"locale":27},{"sys":18424},{"type":12,"linkType":13,"id":14},{"sys":18426},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":18428},{"url":379,"details":18429,"fileName":385,"contentType":386},{"size":381,"image":18430},{"width":383,"height":384},{"sys":18432,"fields":18435},{"id":18433,"createdAt":18434},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":18436,"slug":18437,"articleIntro":18436,"category":18438},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[18439],{"metadata":18440,"sys":18443,"fields":18450},{"tags":18441,"concepts":18442},[],[],{"space":18444,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18446,"publishedVersion":334,"revision":59,"contentType":18448,"locale":27},{"sys":18445},{"type":12,"linkType":13,"id":14},{"sys":18447},{"id":20,"type":12,"linkType":21},{"sys":18449},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18451,"metaTitle":344,"metaDescription":345,"mainTitle":18452,"subtitle":364,"heroImage":18467,"ctaButton":387,"ctaLink":388},[343],{"data":18453,"content":18454,"nodeType":71},{},[18455,18461],{"data":18456,"content":18457,"nodeType":356},{},[18458],{"data":18459,"marks":18460,"value":355,"nodeType":79},{},[],{"data":18462,"content":18463,"nodeType":84},{},[18464],{"data":18465,"marks":18466,"value":363,"nodeType":79},{},[],{"metadata":18468,"sys":18471,"fields":18476},{"tags":18469,"concepts":18470},[],[],{"space":18472,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":18474,"publishedVersion":59,"revision":22,"locale":27},{"sys":18473},{"type":12,"linkType":13,"id":14},{"sys":18475},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":18477},{"url":379,"details":18478,"fileName":385,"contentType":386},{"size":381,"image":18479},{"width":383,"height":384},{"sys":18481,"fields":18484},{"id":18482,"createdAt":18483},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":18485,"slug":18486,"articleIntro":-1,"category":18487},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[18488],{"metadata":18489,"sys":18492,"fields":18499},{"tags":18490,"concepts":18491},[],[],{"space":18493,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18495,"publishedVersion":334,"revision":59,"contentType":18497,"locale":27},{"sys":18494},{"type":12,"linkType":13,"id":14},{"sys":18496},{"id":20,"type":12,"linkType":21},{"sys":18498},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18500,"metaTitle":344,"metaDescription":345,"mainTitle":18501,"subtitle":364,"heroImage":18516,"ctaButton":387,"ctaLink":388},[343],{"data":18502,"content":18503,"nodeType":71},{},[18504,18510],{"data":18505,"content":18506,"nodeType":356},{},[18507],{"data":18508,"marks":18509,"value":355,"nodeType":79},{},[],{"data":18511,"content":18512,"nodeType":84},{},[18513],{"data":18514,"marks":18515,"value":363,"nodeType":79},{},[],{"metadata":18517,"sys":18520,"fields":18525},{"tags":18518,"concepts":18519},[],[],{"space":18521,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":18523,"publishedVersion":59,"revision":22,"locale":27},{"sys":18522},{"type":12,"linkType":13,"id":14},{"sys":18524},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":18526},{"url":379,"details":18527,"fileName":385,"contentType":386},{"size":381,"image":18528},{"width":383,"height":384},{"sys":18530,"fields":18533},{"id":18531,"createdAt":18532},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":18534,"slug":18535,"articleIntro":18534,"category":18536},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[18537],{"metadata":18538,"sys":18541,"fields":18548},{"tags":18539,"concepts":18540},[],[],{"space":18542,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18544,"publishedVersion":334,"revision":59,"contentType":18546,"locale":27},{"sys":18543},{"type":12,"linkType":13,"id":14},{"sys":18545},{"id":20,"type":12,"linkType":21},{"sys":18547},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18549,"metaTitle":344,"metaDescription":345,"mainTitle":18550,"subtitle":364,"heroImage":18565,"ctaButton":387,"ctaLink":388},[343],{"data":18551,"content":18552,"nodeType":71},{},[18553,18559],{"data":18554,"content":18555,"nodeType":356},{},[18556],{"data":18557,"marks":18558,"value":355,"nodeType":79},{},[],{"data":18560,"content":18561,"nodeType":84},{},[18562],{"data":18563,"marks":18564,"value":363,"nodeType":79},{},[],{"metadata":18566,"sys":18569,"fields":18574},{"tags":18567,"concepts":18568},[],[],{"space":18570,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":18572,"publishedVersion":59,"revision":22,"locale":27},{"sys":18571},{"type":12,"linkType":13,"id":14},{"sys":18573},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":18575},{"url":379,"details":18576,"fileName":385,"contentType":386},{"size":381,"image":18577},{"width":383,"height":384},{"sys":18579,"fields":18582},{"id":18580,"createdAt":18581},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":18583,"slug":18584,"articleIntro":18583,"category":18585},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[18586],{"metadata":18587,"sys":18590,"fields":18597},{"tags":18588,"concepts":18589},[],[],{"space":18591,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18593,"publishedVersion":334,"revision":59,"contentType":18595,"locale":27},{"sys":18592},{"type":12,"linkType":13,"id":14},{"sys":18594},{"id":20,"type":12,"linkType":21},{"sys":18596},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18598,"metaTitle":344,"metaDescription":345,"mainTitle":18599,"subtitle":364,"heroImage":18614,"ctaButton":387,"ctaLink":388},[343],{"data":18600,"content":18601,"nodeType":71},{},[18602,18608],{"data":18603,"content":18604,"nodeType":356},{},[18605],{"data":18606,"marks":18607,"value":355,"nodeType":79},{},[],{"data":18609,"content":18610,"nodeType":84},{},[18611],{"data":18612,"marks":18613,"value":363,"nodeType":79},{},[],{"metadata":18615,"sys":18618,"fields":18623},{"tags":18616,"concepts":18617},[],[],{"space":18619,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":18621,"publishedVersion":59,"revision":22,"locale":27},{"sys":18620},{"type":12,"linkType":13,"id":14},{"sys":18622},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":18624},{"url":379,"details":18625,"fileName":385,"contentType":386},{"size":381,"image":18626},{"width":383,"height":384},{"sys":18628,"fields":18631},{"id":18629,"createdAt":18630},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":18632,"slug":18633,"articleIntro":-1,"category":18634},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[18635],{"metadata":18636,"sys":18639,"fields":18646},{"tags":18637,"concepts":18638},[],[],{"space":18640,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18642,"publishedVersion":334,"revision":59,"contentType":18644,"locale":27},{"sys":18641},{"type":12,"linkType":13,"id":14},{"sys":18643},{"id":20,"type":12,"linkType":21},{"sys":18645},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18647,"metaTitle":344,"metaDescription":345,"mainTitle":18648,"subtitle":364,"heroImage":18663,"ctaButton":387,"ctaLink":388},[343],{"data":18649,"content":18650,"nodeType":71},{},[18651,18657],{"data":18652,"content":18653,"nodeType":356},{},[18654],{"data":18655,"marks":18656,"value":355,"nodeType":79},{},[],{"data":18658,"content":18659,"nodeType":84},{},[18660],{"data":18661,"marks":18662,"value":363,"nodeType":79},{},[],{"metadata":18664,"sys":18667,"fields":18672},{"tags":18665,"concepts":18666},[],[],{"space":18668,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":18670,"publishedVersion":59,"revision":22,"locale":27},{"sys":18669},{"type":12,"linkType":13,"id":14},{"sys":18671},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":18673},{"url":379,"details":18674,"fileName":385,"contentType":386},{"size":381,"image":18675},{"width":383,"height":384},{"sys":18677,"fields":18680},{"id":18678,"createdAt":18679},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":18681,"slug":18682,"articleIntro":18681,"category":18683},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[18684],{"metadata":18685,"sys":18688,"fields":18695},{"tags":18686,"concepts":18687},[],[],{"space":18689,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18691,"publishedVersion":334,"revision":59,"contentType":18693,"locale":27},{"sys":18690},{"type":12,"linkType":13,"id":14},{"sys":18692},{"id":20,"type":12,"linkType":21},{"sys":18694},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18696,"metaTitle":344,"metaDescription":345,"mainTitle":18697,"subtitle":364,"heroImage":18712,"ctaButton":387,"ctaLink":388},[343],{"data":18698,"content":18699,"nodeType":71},{},[18700,18706],{"data":18701,"content":18702,"nodeType":356},{},[18703],{"data":18704,"marks":18705,"value":355,"nodeType":79},{},[],{"data":18707,"content":18708,"nodeType":84},{},[18709],{"data":18710,"marks":18711,"value":363,"nodeType":79},{},[],{"metadata":18713,"sys":18716,"fields":18721},{"tags":18714,"concepts":18715},[],[],{"space":18717,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":18719,"publishedVersion":59,"revision":22,"locale":27},{"sys":18718},{"type":12,"linkType":13,"id":14},{"sys":18720},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":18722},{"url":379,"details":18723,"fileName":385,"contentType":386},{"size":381,"image":18724},{"width":383,"height":384},{"sys":18726,"fields":18729},{"id":18727,"createdAt":18728},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":18730,"slug":18731,"articleIntro":-1,"category":18732},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[18733],{"metadata":18734,"sys":18737,"fields":18744},{"tags":18735,"concepts":18736},[],[],{"space":18738,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18740,"publishedVersion":334,"revision":59,"contentType":18742,"locale":27},{"sys":18739},{"type":12,"linkType":13,"id":14},{"sys":18741},{"id":20,"type":12,"linkType":21},{"sys":18743},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18745,"metaTitle":344,"metaDescription":345,"mainTitle":18746,"subtitle":364,"heroImage":18761,"ctaButton":387,"ctaLink":388},[343],{"data":18747,"content":18748,"nodeType":71},{},[18749,18755],{"data":18750,"content":18751,"nodeType":356},{},[18752],{"data":18753,"marks":18754,"value":355,"nodeType":79},{},[],{"data":18756,"content":18757,"nodeType":84},{},[18758],{"data":18759,"marks":18760,"value":363,"nodeType":79},{},[],{"metadata":18762,"sys":18765,"fields":18770},{"tags":18763,"concepts":18764},[],[],{"space":18766,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":18768,"publishedVersion":59,"revision":22,"locale":27},{"sys":18767},{"type":12,"linkType":13,"id":14},{"sys":18769},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":18771},{"url":379,"details":18772,"fileName":385,"contentType":386},{"size":381,"image":18773},{"width":383,"height":384},{"sys":18775,"fields":18778},{"id":18776,"createdAt":18777},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":18779,"slug":18780,"articleIntro":18779,"category":18781},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[18782],{"metadata":18783,"sys":18786,"fields":18793},{"tags":18784,"concepts":18785},[],[],{"space":18787,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18789,"publishedVersion":334,"revision":59,"contentType":18791,"locale":27},{"sys":18788},{"type":12,"linkType":13,"id":14},{"sys":18790},{"id":20,"type":12,"linkType":21},{"sys":18792},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18794,"metaTitle":344,"metaDescription":345,"mainTitle":18795,"subtitle":364,"heroImage":18810,"ctaButton":387,"ctaLink":388},[343],{"data":18796,"content":18797,"nodeType":71},{},[18798,18804],{"data":18799,"content":18800,"nodeType":356},{},[18801],{"data":18802,"marks":18803,"value":355,"nodeType":79},{},[],{"data":18805,"content":18806,"nodeType":84},{},[18807],{"data":18808,"marks":18809,"value":363,"nodeType":79},{},[],{"metadata":18811,"sys":18814,"fields":18819},{"tags":18812,"concepts":18813},[],[],{"space":18815,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":18817,"publishedVersion":59,"revision":22,"locale":27},{"sys":18816},{"type":12,"linkType":13,"id":14},{"sys":18818},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":18820},{"url":379,"details":18821,"fileName":385,"contentType":386},{"size":381,"image":18822},{"width":383,"height":384},{"sys":18824,"fields":18827},{"id":18825,"createdAt":18826},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":18828,"slug":18829,"articleIntro":18828,"category":18830},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[18831],{"metadata":18832,"sys":18835,"fields":18842},{"tags":18833,"concepts":18834},[],[],{"space":18836,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18838,"publishedVersion":334,"revision":59,"contentType":18840,"locale":27},{"sys":18837},{"type":12,"linkType":13,"id":14},{"sys":18839},{"id":20,"type":12,"linkType":21},{"sys":18841},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18843,"metaTitle":344,"metaDescription":345,"mainTitle":18844,"subtitle":364,"heroImage":18859,"ctaButton":387,"ctaLink":388},[343],{"data":18845,"content":18846,"nodeType":71},{},[18847,18853],{"data":18848,"content":18849,"nodeType":356},{},[18850],{"data":18851,"marks":18852,"value":355,"nodeType":79},{},[],{"data":18854,"content":18855,"nodeType":84},{},[18856],{"data":18857,"marks":18858,"value":363,"nodeType":79},{},[],{"metadata":18860,"sys":18863,"fields":18868},{"tags":18861,"concepts":18862},[],[],{"space":18864,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":18866,"publishedVersion":59,"revision":22,"locale":27},{"sys":18865},{"type":12,"linkType":13,"id":14},{"sys":18867},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":18869},{"url":379,"details":18870,"fileName":385,"contentType":386},{"size":381,"image":18871},{"width":383,"height":384},{"sys":18873,"fields":18876},{"id":18874,"createdAt":18875},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":18877,"slug":18878,"articleIntro":18877,"category":18879},"Compte 614 - Charges locatives","compte-614-charges-locatives",[18880],{"metadata":18881,"sys":18884,"fields":18891},{"tags":18882,"concepts":18883},[],[],{"space":18885,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18887,"publishedVersion":334,"revision":59,"contentType":18889,"locale":27},{"sys":18886},{"type":12,"linkType":13,"id":14},{"sys":18888},{"id":20,"type":12,"linkType":21},{"sys":18890},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18892,"metaTitle":344,"metaDescription":345,"mainTitle":18893,"subtitle":364,"heroImage":18908,"ctaButton":387,"ctaLink":388},[343],{"data":18894,"content":18895,"nodeType":71},{},[18896,18902],{"data":18897,"content":18898,"nodeType":356},{},[18899],{"data":18900,"marks":18901,"value":355,"nodeType":79},{},[],{"data":18903,"content":18904,"nodeType":84},{},[18905],{"data":18906,"marks":18907,"value":363,"nodeType":79},{},[],{"metadata":18909,"sys":18912,"fields":18917},{"tags":18910,"concepts":18911},[],[],{"space":18913,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":18915,"publishedVersion":59,"revision":22,"locale":27},{"sys":18914},{"type":12,"linkType":13,"id":14},{"sys":18916},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":18918},{"url":379,"details":18919,"fileName":385,"contentType":386},{"size":381,"image":18920},{"width":383,"height":384},{"sys":18922,"fields":18925},{"id":18923,"createdAt":18924},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":18926,"slug":18927,"articleIntro":18926,"category":18928},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[18929],{"metadata":18930,"sys":18933,"fields":18940},{"tags":18931,"concepts":18932},[],[],{"space":18934,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18936,"publishedVersion":334,"revision":59,"contentType":18938,"locale":27},{"sys":18935},{"type":12,"linkType":13,"id":14},{"sys":18937},{"id":20,"type":12,"linkType":21},{"sys":18939},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18941,"metaTitle":344,"metaDescription":345,"mainTitle":18942,"subtitle":364,"heroImage":18957,"ctaButton":387,"ctaLink":388},[343],{"data":18943,"content":18944,"nodeType":71},{},[18945,18951],{"data":18946,"content":18947,"nodeType":356},{},[18948],{"data":18949,"marks":18950,"value":355,"nodeType":79},{},[],{"data":18952,"content":18953,"nodeType":84},{},[18954],{"data":18955,"marks":18956,"value":363,"nodeType":79},{},[],{"metadata":18958,"sys":18961,"fields":18966},{"tags":18959,"concepts":18960},[],[],{"space":18962,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":18964,"publishedVersion":59,"revision":22,"locale":27},{"sys":18963},{"type":12,"linkType":13,"id":14},{"sys":18965},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":18967},{"url":379,"details":18968,"fileName":385,"contentType":386},{"size":381,"image":18969},{"width":383,"height":384},{"sys":18971,"fields":18974},{"id":18972,"createdAt":18973},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":18975,"slug":18976,"articleIntro":18975,"category":18977},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[18978],{"metadata":18979,"sys":18982,"fields":18989},{"tags":18980,"concepts":18981},[],[],{"space":18983,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":18985,"publishedVersion":334,"revision":59,"contentType":18987,"locale":27},{"sys":18984},{"type":12,"linkType":13,"id":14},{"sys":18986},{"id":20,"type":12,"linkType":21},{"sys":18988},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":18990,"metaTitle":344,"metaDescription":345,"mainTitle":18991,"subtitle":364,"heroImage":19006,"ctaButton":387,"ctaLink":388},[343],{"data":18992,"content":18993,"nodeType":71},{},[18994,19000],{"data":18995,"content":18996,"nodeType":356},{},[18997],{"data":18998,"marks":18999,"value":355,"nodeType":79},{},[],{"data":19001,"content":19002,"nodeType":84},{},[19003],{"data":19004,"marks":19005,"value":363,"nodeType":79},{},[],{"metadata":19007,"sys":19010,"fields":19015},{"tags":19008,"concepts":19009},[],[],{"space":19011,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":19013,"publishedVersion":59,"revision":22,"locale":27},{"sys":19012},{"type":12,"linkType":13,"id":14},{"sys":19014},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":19016},{"url":379,"details":19017,"fileName":385,"contentType":386},{"size":381,"image":19018},{"width":383,"height":384},{"sys":19020,"fields":19023},{"id":19021,"createdAt":19022},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":19024,"slug":19025,"articleIntro":-1,"category":19026},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[19027],{"metadata":19028,"sys":19031,"fields":19038},{"tags":19029,"concepts":19030},[],[],{"space":19032,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19034,"publishedVersion":334,"revision":59,"contentType":19036,"locale":27},{"sys":19033},{"type":12,"linkType":13,"id":14},{"sys":19035},{"id":20,"type":12,"linkType":21},{"sys":19037},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19039,"metaTitle":344,"metaDescription":345,"mainTitle":19040,"subtitle":364,"heroImage":19055,"ctaButton":387,"ctaLink":388},[343],{"data":19041,"content":19042,"nodeType":71},{},[19043,19049],{"data":19044,"content":19045,"nodeType":356},{},[19046],{"data":19047,"marks":19048,"value":355,"nodeType":79},{},[],{"data":19050,"content":19051,"nodeType":84},{},[19052],{"data":19053,"marks":19054,"value":363,"nodeType":79},{},[],{"metadata":19056,"sys":19059,"fields":19064},{"tags":19057,"concepts":19058},[],[],{"space":19060,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":19062,"publishedVersion":59,"revision":22,"locale":27},{"sys":19061},{"type":12,"linkType":13,"id":14},{"sys":19063},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":19065},{"url":379,"details":19066,"fileName":385,"contentType":386},{"size":381,"image":19067},{"width":383,"height":384},{"sys":19069,"fields":19072},{"id":19070,"createdAt":19071},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":19073,"slug":19074,"articleIntro":19073,"category":19075},"Compte 101 - Capital","compte-101-capital",[19076],{"metadata":19077,"sys":19080,"fields":19087},{"tags":19078,"concepts":19079},[],[],{"space":19081,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19083,"publishedVersion":334,"revision":59,"contentType":19085,"locale":27},{"sys":19082},{"type":12,"linkType":13,"id":14},{"sys":19084},{"id":20,"type":12,"linkType":21},{"sys":19086},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19088,"metaTitle":344,"metaDescription":345,"mainTitle":19089,"subtitle":364,"heroImage":19104,"ctaButton":387,"ctaLink":388},[343],{"data":19090,"content":19091,"nodeType":71},{},[19092,19098],{"data":19093,"content":19094,"nodeType":356},{},[19095],{"data":19096,"marks":19097,"value":355,"nodeType":79},{},[],{"data":19099,"content":19100,"nodeType":84},{},[19101],{"data":19102,"marks":19103,"value":363,"nodeType":79},{},[],{"metadata":19105,"sys":19108,"fields":19113},{"tags":19106,"concepts":19107},[],[],{"space":19109,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":19111,"publishedVersion":59,"revision":22,"locale":27},{"sys":19110},{"type":12,"linkType":13,"id":14},{"sys":19112},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":19114},{"url":379,"details":19115,"fileName":385,"contentType":386},{"size":381,"image":19116},{"width":383,"height":384},{"sys":19118,"fields":19121},{"id":19119,"createdAt":19120},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":19122,"slug":19123,"articleIntro":19122,"category":19124},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[19125],{"metadata":19126,"sys":19129,"fields":19136},{"tags":19127,"concepts":19128},[],[],{"space":19130,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19132,"publishedVersion":334,"revision":59,"contentType":19134,"locale":27},{"sys":19131},{"type":12,"linkType":13,"id":14},{"sys":19133},{"id":20,"type":12,"linkType":21},{"sys":19135},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19137,"metaTitle":344,"metaDescription":345,"mainTitle":19138,"subtitle":364,"heroImage":19153,"ctaButton":387,"ctaLink":388},[343],{"data":19139,"content":19140,"nodeType":71},{},[19141,19147],{"data":19142,"content":19143,"nodeType":356},{},[19144],{"data":19145,"marks":19146,"value":355,"nodeType":79},{},[],{"data":19148,"content":19149,"nodeType":84},{},[19150],{"data":19151,"marks":19152,"value":363,"nodeType":79},{},[],{"metadata":19154,"sys":19157,"fields":19162},{"tags":19155,"concepts":19156},[],[],{"space":19158,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":19160,"publishedVersion":59,"revision":22,"locale":27},{"sys":19159},{"type":12,"linkType":13,"id":14},{"sys":19161},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":19163},{"url":379,"details":19164,"fileName":385,"contentType":386},{"size":381,"image":19165},{"width":383,"height":384},{"sys":19167,"fields":19170},{"id":19168,"createdAt":19169},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":19171,"slug":19172,"articleIntro":19171,"category":19173},"7083 - Locations diverses","compte-7083-locations-diverses",[19174],{"metadata":19175,"sys":19178,"fields":19185},{"tags":19176,"concepts":19177},[],[],{"space":19179,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19181,"publishedVersion":334,"revision":59,"contentType":19183,"locale":27},{"sys":19180},{"type":12,"linkType":13,"id":14},{"sys":19182},{"id":20,"type":12,"linkType":21},{"sys":19184},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19186,"metaTitle":344,"metaDescription":345,"mainTitle":19187,"subtitle":364,"heroImage":19202,"ctaButton":387,"ctaLink":388},[343],{"data":19188,"content":19189,"nodeType":71},{},[19190,19196],{"data":19191,"content":19192,"nodeType":356},{},[19193],{"data":19194,"marks":19195,"value":355,"nodeType":79},{},[],{"data":19197,"content":19198,"nodeType":84},{},[19199],{"data":19200,"marks":19201,"value":363,"nodeType":79},{},[],{"metadata":19203,"sys":19206,"fields":19211},{"tags":19204,"concepts":19205},[],[],{"space":19207,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":19209,"publishedVersion":59,"revision":22,"locale":27},{"sys":19208},{"type":12,"linkType":13,"id":14},{"sys":19210},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":19212},{"url":379,"details":19213,"fileName":385,"contentType":386},{"size":381,"image":19214},{"width":383,"height":384},{"sys":19216,"fields":19219},{"id":19217,"createdAt":19218},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":19220,"slug":19221,"articleIntro":19220,"category":19222},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[19223],{"metadata":19224,"sys":19227,"fields":19234},{"tags":19225,"concepts":19226},[],[],{"space":19228,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19230,"publishedVersion":334,"revision":59,"contentType":19232,"locale":27},{"sys":19229},{"type":12,"linkType":13,"id":14},{"sys":19231},{"id":20,"type":12,"linkType":21},{"sys":19233},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19235,"metaTitle":344,"metaDescription":345,"mainTitle":19236,"subtitle":364,"heroImage":19251,"ctaButton":387,"ctaLink":388},[343],{"data":19237,"content":19238,"nodeType":71},{},[19239,19245],{"data":19240,"content":19241,"nodeType":356},{},[19242],{"data":19243,"marks":19244,"value":355,"nodeType":79},{},[],{"data":19246,"content":19247,"nodeType":84},{},[19248],{"data":19249,"marks":19250,"value":363,"nodeType":79},{},[],{"metadata":19252,"sys":19255,"fields":19260},{"tags":19253,"concepts":19254},[],[],{"space":19256,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":19258,"publishedVersion":59,"revision":22,"locale":27},{"sys":19257},{"type":12,"linkType":13,"id":14},{"sys":19259},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":19261},{"url":379,"details":19262,"fileName":385,"contentType":386},{"size":381,"image":19263},{"width":383,"height":384},{"sys":19265,"fields":19268},{"id":19266,"createdAt":19267},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":19269,"slug":19270,"articleIntro":19269,"category":19271},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[19272],{"metadata":19273,"sys":19276,"fields":19283},{"tags":19274,"concepts":19275},[],[],{"space":19277,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19279,"publishedVersion":334,"revision":59,"contentType":19281,"locale":27},{"sys":19278},{"type":12,"linkType":13,"id":14},{"sys":19280},{"id":20,"type":12,"linkType":21},{"sys":19282},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19284,"metaTitle":344,"metaDescription":345,"mainTitle":19285,"subtitle":364,"heroImage":19300,"ctaButton":387,"ctaLink":388},[343],{"data":19286,"content":19287,"nodeType":71},{},[19288,19294],{"data":19289,"content":19290,"nodeType":356},{},[19291],{"data":19292,"marks":19293,"value":355,"nodeType":79},{},[],{"data":19295,"content":19296,"nodeType":84},{},[19297],{"data":19298,"marks":19299,"value":363,"nodeType":79},{},[],{"metadata":19301,"sys":19304,"fields":19309},{"tags":19302,"concepts":19303},[],[],{"space":19305,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":19307,"publishedVersion":59,"revision":22,"locale":27},{"sys":19306},{"type":12,"linkType":13,"id":14},{"sys":19308},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":19310},{"url":379,"details":19311,"fileName":385,"contentType":386},{"size":381,"image":19312},{"width":383,"height":384},{"sys":19314,"fields":19317},{"id":19315,"createdAt":19316},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":19318,"slug":19319,"articleIntro":19318,"category":19320},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[19321],{"metadata":19322,"sys":19325,"fields":19332},{"tags":19323,"concepts":19324},[],[],{"space":19326,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19328,"publishedVersion":334,"revision":59,"contentType":19330,"locale":27},{"sys":19327},{"type":12,"linkType":13,"id":14},{"sys":19329},{"id":20,"type":12,"linkType":21},{"sys":19331},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19333,"metaTitle":344,"metaDescription":345,"mainTitle":19334,"subtitle":364,"heroImage":19349,"ctaButton":387,"ctaLink":388},[343],{"data":19335,"content":19336,"nodeType":71},{},[19337,19343],{"data":19338,"content":19339,"nodeType":356},{},[19340],{"data":19341,"marks":19342,"value":355,"nodeType":79},{},[],{"data":19344,"content":19345,"nodeType":84},{},[19346],{"data":19347,"marks":19348,"value":363,"nodeType":79},{},[],{"metadata":19350,"sys":19353,"fields":19358},{"tags":19351,"concepts":19352},[],[],{"space":19354,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":19356,"publishedVersion":59,"revision":22,"locale":27},{"sys":19355},{"type":12,"linkType":13,"id":14},{"sys":19357},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":19359},{"url":379,"details":19360,"fileName":385,"contentType":386},{"size":381,"image":19361},{"width":383,"height":384},{"sys":19363,"fields":19366},{"id":19364,"createdAt":19365},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":19367,"slug":19368,"articleIntro":19367,"category":19369},"206 - Droit au bail","compte-206-droit-au-bail",[19370],{"metadata":19371,"sys":19374,"fields":19381},{"tags":19372,"concepts":19373},[],[],{"space":19375,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19377,"publishedVersion":334,"revision":59,"contentType":19379,"locale":27},{"sys":19376},{"type":12,"linkType":13,"id":14},{"sys":19378},{"id":20,"type":12,"linkType":21},{"sys":19380},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19382,"metaTitle":344,"metaDescription":345,"mainTitle":19383,"subtitle":364,"heroImage":19398,"ctaButton":387,"ctaLink":388},[343],{"data":19384,"content":19385,"nodeType":71},{},[19386,19392],{"data":19387,"content":19388,"nodeType":356},{},[19389],{"data":19390,"marks":19391,"value":355,"nodeType":79},{},[],{"data":19393,"content":19394,"nodeType":84},{},[19395],{"data":19396,"marks":19397,"value":363,"nodeType":79},{},[],{"metadata":19399,"sys":19402,"fields":19407},{"tags":19400,"concepts":19401},[],[],{"space":19403,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":19405,"publishedVersion":59,"revision":22,"locale":27},{"sys":19404},{"type":12,"linkType":13,"id":14},{"sys":19406},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":19408},{"url":379,"details":19409,"fileName":385,"contentType":386},{"size":381,"image":19410},{"width":383,"height":384},{"sys":19412,"fields":19415},{"id":19413,"createdAt":19414},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":19416,"slug":19417,"articleIntro":19416,"category":19418},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[19419],{"metadata":19420,"sys":19423,"fields":19430},{"tags":19421,"concepts":19422},[],[],{"space":19424,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19426,"publishedVersion":334,"revision":59,"contentType":19428,"locale":27},{"sys":19425},{"type":12,"linkType":13,"id":14},{"sys":19427},{"id":20,"type":12,"linkType":21},{"sys":19429},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19431,"metaTitle":344,"metaDescription":345,"mainTitle":19432,"subtitle":364,"heroImage":19447,"ctaButton":387,"ctaLink":388},[343],{"data":19433,"content":19434,"nodeType":71},{},[19435,19441],{"data":19436,"content":19437,"nodeType":356},{},[19438],{"data":19439,"marks":19440,"value":355,"nodeType":79},{},[],{"data":19442,"content":19443,"nodeType":84},{},[19444],{"data":19445,"marks":19446,"value":363,"nodeType":79},{},[],{"metadata":19448,"sys":19451,"fields":19456},{"tags":19449,"concepts":19450},[],[],{"space":19452,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":19454,"publishedVersion":59,"revision":22,"locale":27},{"sys":19453},{"type":12,"linkType":13,"id":14},{"sys":19455},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":19457},{"url":379,"details":19458,"fileName":385,"contentType":386},{"size":381,"image":19459},{"width":383,"height":384},{"sys":19461,"fields":19464},{"id":19462,"createdAt":19463},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":19465,"slug":19466,"articleIntro":-1,"category":19467},"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",[19468],{"metadata":19469,"sys":19472,"fields":19479},{"tags":19470,"concepts":19471},[],[],{"space":19473,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19475,"publishedVersion":334,"revision":59,"contentType":19477,"locale":27},{"sys":19474},{"type":12,"linkType":13,"id":14},{"sys":19476},{"id":20,"type":12,"linkType":21},{"sys":19478},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19480,"metaTitle":344,"metaDescription":345,"mainTitle":19481,"subtitle":364,"heroImage":19496,"ctaButton":387,"ctaLink":388},[343],{"data":19482,"content":19483,"nodeType":71},{},[19484,19490],{"data":19485,"content":19486,"nodeType":356},{},[19487],{"data":19488,"marks":19489,"value":355,"nodeType":79},{},[],{"data":19491,"content":19492,"nodeType":84},{},[19493],{"data":19494,"marks":19495,"value":363,"nodeType":79},{},[],{"metadata":19497,"sys":19500,"fields":19505},{"tags":19498,"concepts":19499},[],[],{"space":19501,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":19503,"publishedVersion":59,"revision":22,"locale":27},{"sys":19502},{"type":12,"linkType":13,"id":14},{"sys":19504},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":19506},{"url":379,"details":19507,"fileName":385,"contentType":386},{"size":381,"image":19508},{"width":383,"height":384},{"sys":19510,"fields":19513},{"id":19511,"createdAt":19512},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":19514,"slug":19515,"articleIntro":-1,"category":19516},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[19517],{"metadata":19518,"sys":19521,"fields":19528},{"tags":19519,"concepts":19520},[],[],{"space":19522,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19524,"publishedVersion":334,"revision":59,"contentType":19526,"locale":27},{"sys":19523},{"type":12,"linkType":13,"id":14},{"sys":19525},{"id":20,"type":12,"linkType":21},{"sys":19527},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19529,"metaTitle":344,"metaDescription":345,"mainTitle":19530,"subtitle":364,"heroImage":19545,"ctaButton":387,"ctaLink":388},[343],{"data":19531,"content":19532,"nodeType":71},{},[19533,19539],{"data":19534,"content":19535,"nodeType":356},{},[19536],{"data":19537,"marks":19538,"value":355,"nodeType":79},{},[],{"data":19540,"content":19541,"nodeType":84},{},[19542],{"data":19543,"marks":19544,"value":363,"nodeType":79},{},[],{"metadata":19546,"sys":19549,"fields":19554},{"tags":19547,"concepts":19548},[],[],{"space":19550,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":19552,"publishedVersion":59,"revision":22,"locale":27},{"sys":19551},{"type":12,"linkType":13,"id":14},{"sys":19553},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":19555},{"url":379,"details":19556,"fileName":385,"contentType":386},{"size":381,"image":19557},{"width":383,"height":384},{"sys":19559,"fields":19562},{"id":19560,"createdAt":19561},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":19563,"slug":19564,"articleIntro":-1,"category":19565},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[19566],{"metadata":19567,"sys":19570,"fields":19577},{"tags":19568,"concepts":19569},[],[],{"space":19571,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19573,"publishedVersion":334,"revision":59,"contentType":19575,"locale":27},{"sys":19572},{"type":12,"linkType":13,"id":14},{"sys":19574},{"id":20,"type":12,"linkType":21},{"sys":19576},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19578,"metaTitle":344,"metaDescription":345,"mainTitle":19579,"subtitle":364,"heroImage":19594,"ctaButton":387,"ctaLink":388},[343],{"data":19580,"content":19581,"nodeType":71},{},[19582,19588],{"data":19583,"content":19584,"nodeType":356},{},[19585],{"data":19586,"marks":19587,"value":355,"nodeType":79},{},[],{"data":19589,"content":19590,"nodeType":84},{},[19591],{"data":19592,"marks":19593,"value":363,"nodeType":79},{},[],{"metadata":19595,"sys":19598,"fields":19603},{"tags":19596,"concepts":19597},[],[],{"space":19599,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":19601,"publishedVersion":59,"revision":22,"locale":27},{"sys":19600},{"type":12,"linkType":13,"id":14},{"sys":19602},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":19604},{"url":379,"details":19605,"fileName":385,"contentType":386},{"size":381,"image":19606},{"width":383,"height":384},{"sys":19608,"fields":19611},{"id":19609,"createdAt":19610},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":19612,"slug":19613,"articleIntro":-1,"category":19614},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[19615],{"metadata":19616,"sys":19619,"fields":19626},{"tags":19617,"concepts":19618},[],[],{"space":19620,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19622,"publishedVersion":334,"revision":59,"contentType":19624,"locale":27},{"sys":19621},{"type":12,"linkType":13,"id":14},{"sys":19623},{"id":20,"type":12,"linkType":21},{"sys":19625},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19627,"metaTitle":344,"metaDescription":345,"mainTitle":19628,"subtitle":364,"heroImage":19643,"ctaButton":387,"ctaLink":388},[343],{"data":19629,"content":19630,"nodeType":71},{},[19631,19637],{"data":19632,"content":19633,"nodeType":356},{},[19634],{"data":19635,"marks":19636,"value":355,"nodeType":79},{},[],{"data":19638,"content":19639,"nodeType":84},{},[19640],{"data":19641,"marks":19642,"value":363,"nodeType":79},{},[],{"metadata":19644,"sys":19647,"fields":19652},{"tags":19645,"concepts":19646},[],[],{"space":19648,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":19650,"publishedVersion":59,"revision":22,"locale":27},{"sys":19649},{"type":12,"linkType":13,"id":14},{"sys":19651},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":19653},{"url":379,"details":19654,"fileName":385,"contentType":386},{"size":381,"image":19655},{"width":383,"height":384},{"sys":19657,"fields":19660},{"id":19658,"createdAt":19659},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":19661,"slug":19662,"articleIntro":19661,"category":19663},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[19664],{"metadata":19665,"sys":19668,"fields":19675},{"tags":19666,"concepts":19667},[],[],{"space":19669,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19671,"publishedVersion":334,"revision":59,"contentType":19673,"locale":27},{"sys":19670},{"type":12,"linkType":13,"id":14},{"sys":19672},{"id":20,"type":12,"linkType":21},{"sys":19674},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19676,"metaTitle":344,"metaDescription":345,"mainTitle":19677,"subtitle":364,"heroImage":19692,"ctaButton":387,"ctaLink":388},[343],{"data":19678,"content":19679,"nodeType":71},{},[19680,19686],{"data":19681,"content":19682,"nodeType":356},{},[19683],{"data":19684,"marks":19685,"value":355,"nodeType":79},{},[],{"data":19687,"content":19688,"nodeType":84},{},[19689],{"data":19690,"marks":19691,"value":363,"nodeType":79},{},[],{"metadata":19693,"sys":19696,"fields":19701},{"tags":19694,"concepts":19695},[],[],{"space":19697,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":19699,"publishedVersion":59,"revision":22,"locale":27},{"sys":19698},{"type":12,"linkType":13,"id":14},{"sys":19700},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":19702},{"url":379,"details":19703,"fileName":385,"contentType":386},{"size":381,"image":19704},{"width":383,"height":384},{"sys":19706,"fields":19709},{"id":19707,"createdAt":19708},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":19710,"slug":19711,"articleIntro":-1,"category":19712},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[19713],{"metadata":19714,"sys":19717,"fields":19724},{"tags":19715,"concepts":19716},[],[],{"space":19718,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19720,"publishedVersion":334,"revision":59,"contentType":19722,"locale":27},{"sys":19719},{"type":12,"linkType":13,"id":14},{"sys":19721},{"id":20,"type":12,"linkType":21},{"sys":19723},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19725,"metaTitle":344,"metaDescription":345,"mainTitle":19726,"subtitle":364,"heroImage":19741,"ctaButton":387,"ctaLink":388},[343],{"data":19727,"content":19728,"nodeType":71},{},[19729,19735],{"data":19730,"content":19731,"nodeType":356},{},[19732],{"data":19733,"marks":19734,"value":355,"nodeType":79},{},[],{"data":19736,"content":19737,"nodeType":84},{},[19738],{"data":19739,"marks":19740,"value":363,"nodeType":79},{},[],{"metadata":19742,"sys":19745,"fields":19750},{"tags":19743,"concepts":19744},[],[],{"space":19746,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":19748,"publishedVersion":59,"revision":22,"locale":27},{"sys":19747},{"type":12,"linkType":13,"id":14},{"sys":19749},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":19751},{"url":379,"details":19752,"fileName":385,"contentType":386},{"size":381,"image":19753},{"width":383,"height":384},{"sys":19755,"fields":19758},{"id":19756,"createdAt":19757},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":19759,"slug":19760,"articleIntro":19759,"category":19761},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[19762],{"metadata":19763,"sys":19766,"fields":19773},{"tags":19764,"concepts":19765},[],[],{"space":19767,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19769,"publishedVersion":334,"revision":59,"contentType":19771,"locale":27},{"sys":19768},{"type":12,"linkType":13,"id":14},{"sys":19770},{"id":20,"type":12,"linkType":21},{"sys":19772},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19774,"metaTitle":344,"metaDescription":345,"mainTitle":19775,"subtitle":364,"heroImage":19790,"ctaButton":387,"ctaLink":388},[343],{"data":19776,"content":19777,"nodeType":71},{},[19778,19784],{"data":19779,"content":19780,"nodeType":356},{},[19781],{"data":19782,"marks":19783,"value":355,"nodeType":79},{},[],{"data":19785,"content":19786,"nodeType":84},{},[19787],{"data":19788,"marks":19789,"value":363,"nodeType":79},{},[],{"metadata":19791,"sys":19794,"fields":19799},{"tags":19792,"concepts":19793},[],[],{"space":19795,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":19797,"publishedVersion":59,"revision":22,"locale":27},{"sys":19796},{"type":12,"linkType":13,"id":14},{"sys":19798},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":19800},{"url":379,"details":19801,"fileName":385,"contentType":386},{"size":381,"image":19802},{"width":383,"height":384},{"sys":19804,"fields":19807},{"id":19805,"createdAt":19806},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":19808,"slug":19809,"articleIntro":19810,"category":19811},"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.",[19812],{"metadata":19813,"sys":19816,"fields":19823},{"tags":19814,"concepts":19815},[],[],{"space":19817,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19819,"publishedVersion":334,"revision":59,"contentType":19821,"locale":27},{"sys":19818},{"type":12,"linkType":13,"id":14},{"sys":19820},{"id":20,"type":12,"linkType":21},{"sys":19822},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19824,"metaTitle":344,"metaDescription":345,"mainTitle":19825,"subtitle":364,"heroImage":19840,"ctaButton":387,"ctaLink":388},[343],{"data":19826,"content":19827,"nodeType":71},{},[19828,19834],{"data":19829,"content":19830,"nodeType":356},{},[19831],{"data":19832,"marks":19833,"value":355,"nodeType":79},{},[],{"data":19835,"content":19836,"nodeType":84},{},[19837],{"data":19838,"marks":19839,"value":363,"nodeType":79},{},[],{"metadata":19841,"sys":19844,"fields":19849},{"tags":19842,"concepts":19843},[],[],{"space":19845,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":19847,"publishedVersion":59,"revision":22,"locale":27},{"sys":19846},{"type":12,"linkType":13,"id":14},{"sys":19848},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":19850},{"url":379,"details":19851,"fileName":385,"contentType":386},{"size":381,"image":19852},{"width":383,"height":384},{"sys":19854,"fields":19857},{"id":19855,"createdAt":19856},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":19858,"slug":19859,"articleIntro":19858,"category":19860},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[19861],{"metadata":19862,"sys":19865,"fields":19872},{"tags":19863,"concepts":19864},[],[],{"space":19866,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19868,"publishedVersion":334,"revision":59,"contentType":19870,"locale":27},{"sys":19867},{"type":12,"linkType":13,"id":14},{"sys":19869},{"id":20,"type":12,"linkType":21},{"sys":19871},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19873,"metaTitle":344,"metaDescription":345,"mainTitle":19874,"subtitle":364,"heroImage":19889,"ctaButton":387,"ctaLink":388},[343],{"data":19875,"content":19876,"nodeType":71},{},[19877,19883],{"data":19878,"content":19879,"nodeType":356},{},[19880],{"data":19881,"marks":19882,"value":355,"nodeType":79},{},[],{"data":19884,"content":19885,"nodeType":84},{},[19886],{"data":19887,"marks":19888,"value":363,"nodeType":79},{},[],{"metadata":19890,"sys":19893,"fields":19898},{"tags":19891,"concepts":19892},[],[],{"space":19894,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":19896,"publishedVersion":59,"revision":22,"locale":27},{"sys":19895},{"type":12,"linkType":13,"id":14},{"sys":19897},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":19899},{"url":379,"details":19900,"fileName":385,"contentType":386},{"size":381,"image":19901},{"width":383,"height":384},{"sys":19903,"fields":19906},{"id":19904,"createdAt":19905},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":19907,"slug":19908,"articleIntro":19907,"category":19909},"331 - Produits en cours","compte-331-produits-en-cours",[19910],{"metadata":19911,"sys":19914,"fields":19921},{"tags":19912,"concepts":19913},[],[],{"space":19915,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19917,"publishedVersion":334,"revision":59,"contentType":19919,"locale":27},{"sys":19916},{"type":12,"linkType":13,"id":14},{"sys":19918},{"id":20,"type":12,"linkType":21},{"sys":19920},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19922,"metaTitle":344,"metaDescription":345,"mainTitle":19923,"subtitle":364,"heroImage":19938,"ctaButton":387,"ctaLink":388},[343],{"data":19924,"content":19925,"nodeType":71},{},[19926,19932],{"data":19927,"content":19928,"nodeType":356},{},[19929],{"data":19930,"marks":19931,"value":355,"nodeType":79},{},[],{"data":19933,"content":19934,"nodeType":84},{},[19935],{"data":19936,"marks":19937,"value":363,"nodeType":79},{},[],{"metadata":19939,"sys":19942,"fields":19947},{"tags":19940,"concepts":19941},[],[],{"space":19943,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":19945,"publishedVersion":59,"revision":22,"locale":27},{"sys":19944},{"type":12,"linkType":13,"id":14},{"sys":19946},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":19948},{"url":379,"details":19949,"fileName":385,"contentType":386},{"size":381,"image":19950},{"width":383,"height":384},{"sys":19952,"fields":19955},{"id":19953,"createdAt":19954},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":19956,"slug":19957,"articleIntro":-1,"category":19958},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[19959],{"metadata":19960,"sys":19963,"fields":19970},{"tags":19961,"concepts":19962},[],[],{"space":19964,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":19966,"publishedVersion":334,"revision":59,"contentType":19968,"locale":27},{"sys":19965},{"type":12,"linkType":13,"id":14},{"sys":19967},{"id":20,"type":12,"linkType":21},{"sys":19969},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":19971,"metaTitle":344,"metaDescription":345,"mainTitle":19972,"subtitle":364,"heroImage":19987,"ctaButton":387,"ctaLink":388},[343],{"data":19973,"content":19974,"nodeType":71},{},[19975,19981],{"data":19976,"content":19977,"nodeType":356},{},[19978],{"data":19979,"marks":19980,"value":355,"nodeType":79},{},[],{"data":19982,"content":19983,"nodeType":84},{},[19984],{"data":19985,"marks":19986,"value":363,"nodeType":79},{},[],{"metadata":19988,"sys":19991,"fields":19996},{"tags":19989,"concepts":19990},[],[],{"space":19992,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":19994,"publishedVersion":59,"revision":22,"locale":27},{"sys":19993},{"type":12,"linkType":13,"id":14},{"sys":19995},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":19997},{"url":379,"details":19998,"fileName":385,"contentType":386},{"size":381,"image":19999},{"width":383,"height":384},{"sys":20001,"fields":20004},{"id":20002,"createdAt":20003},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":20005,"slug":20006,"articleIntro":20005,"category":20007},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[20008],{"metadata":20009,"sys":20012,"fields":20019},{"tags":20010,"concepts":20011},[],[],{"space":20013,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20015,"publishedVersion":334,"revision":59,"contentType":20017,"locale":27},{"sys":20014},{"type":12,"linkType":13,"id":14},{"sys":20016},{"id":20,"type":12,"linkType":21},{"sys":20018},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20020,"metaTitle":344,"metaDescription":345,"mainTitle":20021,"subtitle":364,"heroImage":20036,"ctaButton":387,"ctaLink":388},[343],{"data":20022,"content":20023,"nodeType":71},{},[20024,20030],{"data":20025,"content":20026,"nodeType":356},{},[20027],{"data":20028,"marks":20029,"value":355,"nodeType":79},{},[],{"data":20031,"content":20032,"nodeType":84},{},[20033],{"data":20034,"marks":20035,"value":363,"nodeType":79},{},[],{"metadata":20037,"sys":20040,"fields":20045},{"tags":20038,"concepts":20039},[],[],{"space":20041,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":20043,"publishedVersion":59,"revision":22,"locale":27},{"sys":20042},{"type":12,"linkType":13,"id":14},{"sys":20044},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":20046},{"url":379,"details":20047,"fileName":385,"contentType":386},{"size":381,"image":20048},{"width":383,"height":384},{"sys":20050,"fields":20053},{"id":20051,"createdAt":20052},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":20054,"slug":20055,"articleIntro":-1,"category":20056},"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",[20057],{"metadata":20058,"sys":20061,"fields":20068},{"tags":20059,"concepts":20060},[],[],{"space":20062,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20064,"publishedVersion":334,"revision":59,"contentType":20066,"locale":27},{"sys":20063},{"type":12,"linkType":13,"id":14},{"sys":20065},{"id":20,"type":12,"linkType":21},{"sys":20067},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20069,"metaTitle":344,"metaDescription":345,"mainTitle":20070,"subtitle":364,"heroImage":20085,"ctaButton":387,"ctaLink":388},[343],{"data":20071,"content":20072,"nodeType":71},{},[20073,20079],{"data":20074,"content":20075,"nodeType":356},{},[20076],{"data":20077,"marks":20078,"value":355,"nodeType":79},{},[],{"data":20080,"content":20081,"nodeType":84},{},[20082],{"data":20083,"marks":20084,"value":363,"nodeType":79},{},[],{"metadata":20086,"sys":20089,"fields":20094},{"tags":20087,"concepts":20088},[],[],{"space":20090,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":20092,"publishedVersion":59,"revision":22,"locale":27},{"sys":20091},{"type":12,"linkType":13,"id":14},{"sys":20093},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":20095},{"url":379,"details":20096,"fileName":385,"contentType":386},{"size":381,"image":20097},{"width":383,"height":384},{"sys":20099,"fields":20102},{"id":20100,"createdAt":20101},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":20103,"slug":20104,"articleIntro":20103,"category":20105},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[20106],{"metadata":20107,"sys":20110,"fields":20117},{"tags":20108,"concepts":20109},[],[],{"space":20111,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20113,"publishedVersion":334,"revision":59,"contentType":20115,"locale":27},{"sys":20112},{"type":12,"linkType":13,"id":14},{"sys":20114},{"id":20,"type":12,"linkType":21},{"sys":20116},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20118,"metaTitle":344,"metaDescription":345,"mainTitle":20119,"subtitle":364,"heroImage":20134,"ctaButton":387,"ctaLink":388},[343],{"data":20120,"content":20121,"nodeType":71},{},[20122,20128],{"data":20123,"content":20124,"nodeType":356},{},[20125],{"data":20126,"marks":20127,"value":355,"nodeType":79},{},[],{"data":20129,"content":20130,"nodeType":84},{},[20131],{"data":20132,"marks":20133,"value":363,"nodeType":79},{},[],{"metadata":20135,"sys":20138,"fields":20143},{"tags":20136,"concepts":20137},[],[],{"space":20139,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":20141,"publishedVersion":59,"revision":22,"locale":27},{"sys":20140},{"type":12,"linkType":13,"id":14},{"sys":20142},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":20144},{"url":379,"details":20145,"fileName":385,"contentType":386},{"size":381,"image":20146},{"width":383,"height":384},{"sys":20148,"fields":20151},{"id":20149,"createdAt":20150},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":20152,"slug":20153,"articleIntro":20152,"category":20154},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[20155],{"metadata":20156,"sys":20159,"fields":20166},{"tags":20157,"concepts":20158},[],[],{"space":20160,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20162,"publishedVersion":334,"revision":59,"contentType":20164,"locale":27},{"sys":20161},{"type":12,"linkType":13,"id":14},{"sys":20163},{"id":20,"type":12,"linkType":21},{"sys":20165},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20167,"metaTitle":344,"metaDescription":345,"mainTitle":20168,"subtitle":364,"heroImage":20183,"ctaButton":387,"ctaLink":388},[343],{"data":20169,"content":20170,"nodeType":71},{},[20171,20177],{"data":20172,"content":20173,"nodeType":356},{},[20174],{"data":20175,"marks":20176,"value":355,"nodeType":79},{},[],{"data":20178,"content":20179,"nodeType":84},{},[20180],{"data":20181,"marks":20182,"value":363,"nodeType":79},{},[],{"metadata":20184,"sys":20187,"fields":20192},{"tags":20185,"concepts":20186},[],[],{"space":20188,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":20190,"publishedVersion":59,"revision":22,"locale":27},{"sys":20189},{"type":12,"linkType":13,"id":14},{"sys":20191},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":20193},{"url":379,"details":20194,"fileName":385,"contentType":386},{"size":381,"image":20195},{"width":383,"height":384},{"sys":20197,"fields":20200},{"id":20198,"createdAt":20199},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":20201,"slug":20202,"articleIntro":20201,"category":20203},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[20204],{"metadata":20205,"sys":20208,"fields":20215},{"tags":20206,"concepts":20207},[],[],{"space":20209,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20211,"publishedVersion":334,"revision":59,"contentType":20213,"locale":27},{"sys":20210},{"type":12,"linkType":13,"id":14},{"sys":20212},{"id":20,"type":12,"linkType":21},{"sys":20214},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20216,"metaTitle":344,"metaDescription":345,"mainTitle":20217,"subtitle":364,"heroImage":20232,"ctaButton":387,"ctaLink":388},[343],{"data":20218,"content":20219,"nodeType":71},{},[20220,20226],{"data":20221,"content":20222,"nodeType":356},{},[20223],{"data":20224,"marks":20225,"value":355,"nodeType":79},{},[],{"data":20227,"content":20228,"nodeType":84},{},[20229],{"data":20230,"marks":20231,"value":363,"nodeType":79},{},[],{"metadata":20233,"sys":20236,"fields":20241},{"tags":20234,"concepts":20235},[],[],{"space":20237,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":20239,"publishedVersion":59,"revision":22,"locale":27},{"sys":20238},{"type":12,"linkType":13,"id":14},{"sys":20240},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":20242},{"url":379,"details":20243,"fileName":385,"contentType":386},{"size":381,"image":20244},{"width":383,"height":384},{"sys":20246,"fields":20249},{"id":20247,"createdAt":20248},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":20250,"slug":20251,"articleIntro":20250,"category":20252},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[20253],{"metadata":20254,"sys":20257,"fields":20264},{"tags":20255,"concepts":20256},[],[],{"space":20258,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20260,"publishedVersion":334,"revision":59,"contentType":20262,"locale":27},{"sys":20259},{"type":12,"linkType":13,"id":14},{"sys":20261},{"id":20,"type":12,"linkType":21},{"sys":20263},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20265,"metaTitle":344,"metaDescription":345,"mainTitle":20266,"subtitle":364,"heroImage":20281,"ctaButton":387,"ctaLink":388},[343],{"data":20267,"content":20268,"nodeType":71},{},[20269,20275],{"data":20270,"content":20271,"nodeType":356},{},[20272],{"data":20273,"marks":20274,"value":355,"nodeType":79},{},[],{"data":20276,"content":20277,"nodeType":84},{},[20278],{"data":20279,"marks":20280,"value":363,"nodeType":79},{},[],{"metadata":20282,"sys":20285,"fields":20290},{"tags":20283,"concepts":20284},[],[],{"space":20286,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":20288,"publishedVersion":59,"revision":22,"locale":27},{"sys":20287},{"type":12,"linkType":13,"id":14},{"sys":20289},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":20291},{"url":379,"details":20292,"fileName":385,"contentType":386},{"size":381,"image":20293},{"width":383,"height":384},{"sys":20295,"fields":20298},{"id":20296,"createdAt":20297},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":20299,"slug":20300,"articleIntro":20299,"category":20301},"Compte 6026 - Emballages","compte-6026-emballages",[20302],{"metadata":20303,"sys":20306,"fields":20313},{"tags":20304,"concepts":20305},[],[],{"space":20307,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20309,"publishedVersion":334,"revision":59,"contentType":20311,"locale":27},{"sys":20308},{"type":12,"linkType":13,"id":14},{"sys":20310},{"id":20,"type":12,"linkType":21},{"sys":20312},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20314,"metaTitle":344,"metaDescription":345,"mainTitle":20315,"subtitle":364,"heroImage":20330,"ctaButton":387,"ctaLink":388},[343],{"data":20316,"content":20317,"nodeType":71},{},[20318,20324],{"data":20319,"content":20320,"nodeType":356},{},[20321],{"data":20322,"marks":20323,"value":355,"nodeType":79},{},[],{"data":20325,"content":20326,"nodeType":84},{},[20327],{"data":20328,"marks":20329,"value":363,"nodeType":79},{},[],{"metadata":20331,"sys":20334,"fields":20339},{"tags":20332,"concepts":20333},[],[],{"space":20335,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":20337,"publishedVersion":59,"revision":22,"locale":27},{"sys":20336},{"type":12,"linkType":13,"id":14},{"sys":20338},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":20340},{"url":379,"details":20341,"fileName":385,"contentType":386},{"size":381,"image":20342},{"width":383,"height":384},{"sys":20344,"fields":20347},{"id":20345,"createdAt":20346},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":20348,"slug":20349,"articleIntro":20348,"category":20350},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[20351],{"metadata":20352,"sys":20355,"fields":20362},{"tags":20353,"concepts":20354},[],[],{"space":20356,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20358,"publishedVersion":334,"revision":59,"contentType":20360,"locale":27},{"sys":20357},{"type":12,"linkType":13,"id":14},{"sys":20359},{"id":20,"type":12,"linkType":21},{"sys":20361},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20363,"metaTitle":344,"metaDescription":345,"mainTitle":20364,"subtitle":364,"heroImage":20379,"ctaButton":387,"ctaLink":388},[343],{"data":20365,"content":20366,"nodeType":71},{},[20367,20373],{"data":20368,"content":20369,"nodeType":356},{},[20370],{"data":20371,"marks":20372,"value":355,"nodeType":79},{},[],{"data":20374,"content":20375,"nodeType":84},{},[20376],{"data":20377,"marks":20378,"value":363,"nodeType":79},{},[],{"metadata":20380,"sys":20383,"fields":20388},{"tags":20381,"concepts":20382},[],[],{"space":20384,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":20386,"publishedVersion":59,"revision":22,"locale":27},{"sys":20385},{"type":12,"linkType":13,"id":14},{"sys":20387},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":20389},{"url":379,"details":20390,"fileName":385,"contentType":386},{"size":381,"image":20391},{"width":383,"height":384},{"sys":20393,"fields":20396},{"id":20394,"createdAt":20395},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":20397,"slug":20398,"articleIntro":-1,"category":20399},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[20400],{"metadata":20401,"sys":20404,"fields":20411},{"tags":20402,"concepts":20403},[],[],{"space":20405,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20407,"publishedVersion":334,"revision":59,"contentType":20409,"locale":27},{"sys":20406},{"type":12,"linkType":13,"id":14},{"sys":20408},{"id":20,"type":12,"linkType":21},{"sys":20410},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20412,"metaTitle":344,"metaDescription":345,"mainTitle":20413,"subtitle":364,"heroImage":20428,"ctaButton":387,"ctaLink":388},[343],{"data":20414,"content":20415,"nodeType":71},{},[20416,20422],{"data":20417,"content":20418,"nodeType":356},{},[20419],{"data":20420,"marks":20421,"value":355,"nodeType":79},{},[],{"data":20423,"content":20424,"nodeType":84},{},[20425],{"data":20426,"marks":20427,"value":363,"nodeType":79},{},[],{"metadata":20429,"sys":20432,"fields":20437},{"tags":20430,"concepts":20431},[],[],{"space":20433,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":20435,"publishedVersion":59,"revision":22,"locale":27},{"sys":20434},{"type":12,"linkType":13,"id":14},{"sys":20436},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":20438},{"url":379,"details":20439,"fileName":385,"contentType":386},{"size":381,"image":20440},{"width":383,"height":384},{"sys":20442,"fields":20445},{"id":20443,"createdAt":20444},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":20446,"slug":20447,"articleIntro":-1,"category":20448},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[20449],{"metadata":20450,"sys":20453,"fields":20460},{"tags":20451,"concepts":20452},[],[],{"space":20454,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20456,"publishedVersion":334,"revision":59,"contentType":20458,"locale":27},{"sys":20455},{"type":12,"linkType":13,"id":14},{"sys":20457},{"id":20,"type":12,"linkType":21},{"sys":20459},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20461,"metaTitle":344,"metaDescription":345,"mainTitle":20462,"subtitle":364,"heroImage":20477,"ctaButton":387,"ctaLink":388},[343],{"data":20463,"content":20464,"nodeType":71},{},[20465,20471],{"data":20466,"content":20467,"nodeType":356},{},[20468],{"data":20469,"marks":20470,"value":355,"nodeType":79},{},[],{"data":20472,"content":20473,"nodeType":84},{},[20474],{"data":20475,"marks":20476,"value":363,"nodeType":79},{},[],{"metadata":20478,"sys":20481,"fields":20486},{"tags":20479,"concepts":20480},[],[],{"space":20482,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":20484,"publishedVersion":59,"revision":22,"locale":27},{"sys":20483},{"type":12,"linkType":13,"id":14},{"sys":20485},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":20487},{"url":379,"details":20488,"fileName":385,"contentType":386},{"size":381,"image":20489},{"width":383,"height":384},{"sys":20491,"fields":20494},{"id":20492,"createdAt":20493},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":20495,"slug":20496,"articleIntro":20495,"category":20497},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[20498],{"metadata":20499,"sys":20502,"fields":20509},{"tags":20500,"concepts":20501},[],[],{"space":20503,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20505,"publishedVersion":334,"revision":59,"contentType":20507,"locale":27},{"sys":20504},{"type":12,"linkType":13,"id":14},{"sys":20506},{"id":20,"type":12,"linkType":21},{"sys":20508},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20510,"metaTitle":344,"metaDescription":345,"mainTitle":20511,"subtitle":364,"heroImage":20526,"ctaButton":387,"ctaLink":388},[343],{"data":20512,"content":20513,"nodeType":71},{},[20514,20520],{"data":20515,"content":20516,"nodeType":356},{},[20517],{"data":20518,"marks":20519,"value":355,"nodeType":79},{},[],{"data":20521,"content":20522,"nodeType":84},{},[20523],{"data":20524,"marks":20525,"value":363,"nodeType":79},{},[],{"metadata":20527,"sys":20530,"fields":20535},{"tags":20528,"concepts":20529},[],[],{"space":20531,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":20533,"publishedVersion":59,"revision":22,"locale":27},{"sys":20532},{"type":12,"linkType":13,"id":14},{"sys":20534},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":20536},{"url":379,"details":20537,"fileName":385,"contentType":386},{"size":381,"image":20538},{"width":383,"height":384},{"sys":20540,"fields":20543},{"id":20541,"createdAt":20542},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":20544,"slug":20545,"articleIntro":20544,"category":20546},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[20547],{"metadata":20548,"sys":20551,"fields":20558},{"tags":20549,"concepts":20550},[],[],{"space":20552,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20554,"publishedVersion":334,"revision":59,"contentType":20556,"locale":27},{"sys":20553},{"type":12,"linkType":13,"id":14},{"sys":20555},{"id":20,"type":12,"linkType":21},{"sys":20557},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20559,"metaTitle":344,"metaDescription":345,"mainTitle":20560,"subtitle":364,"heroImage":20575,"ctaButton":387,"ctaLink":388},[343],{"data":20561,"content":20562,"nodeType":71},{},[20563,20569],{"data":20564,"content":20565,"nodeType":356},{},[20566],{"data":20567,"marks":20568,"value":355,"nodeType":79},{},[],{"data":20570,"content":20571,"nodeType":84},{},[20572],{"data":20573,"marks":20574,"value":363,"nodeType":79},{},[],{"metadata":20576,"sys":20579,"fields":20584},{"tags":20577,"concepts":20578},[],[],{"space":20580,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":20582,"publishedVersion":59,"revision":22,"locale":27},{"sys":20581},{"type":12,"linkType":13,"id":14},{"sys":20583},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":20585},{"url":379,"details":20586,"fileName":385,"contentType":386},{"size":381,"image":20587},{"width":383,"height":384},{"sys":20589,"fields":20592},{"id":20590,"createdAt":20591},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":20593,"slug":20594,"articleIntro":-1,"category":20595},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[20596],{"metadata":20597,"sys":20600,"fields":20607},{"tags":20598,"concepts":20599},[],[],{"space":20601,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20603,"publishedVersion":334,"revision":59,"contentType":20605,"locale":27},{"sys":20602},{"type":12,"linkType":13,"id":14},{"sys":20604},{"id":20,"type":12,"linkType":21},{"sys":20606},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20608,"metaTitle":344,"metaDescription":345,"mainTitle":20609,"subtitle":364,"heroImage":20624,"ctaButton":387,"ctaLink":388},[343],{"data":20610,"content":20611,"nodeType":71},{},[20612,20618],{"data":20613,"content":20614,"nodeType":356},{},[20615],{"data":20616,"marks":20617,"value":355,"nodeType":79},{},[],{"data":20619,"content":20620,"nodeType":84},{},[20621],{"data":20622,"marks":20623,"value":363,"nodeType":79},{},[],{"metadata":20625,"sys":20628,"fields":20633},{"tags":20626,"concepts":20627},[],[],{"space":20629,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":20631,"publishedVersion":59,"revision":22,"locale":27},{"sys":20630},{"type":12,"linkType":13,"id":14},{"sys":20632},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":20634},{"url":379,"details":20635,"fileName":385,"contentType":386},{"size":381,"image":20636},{"width":383,"height":384},{"sys":20638,"fields":20641},{"id":20639,"createdAt":20640},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":20642,"slug":20643,"articleIntro":20642,"category":20644},"Compte 53 - Caisse","compte-53-caisse",[20645],{"metadata":20646,"sys":20649,"fields":20656},{"tags":20647,"concepts":20648},[],[],{"space":20650,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20652,"publishedVersion":334,"revision":59,"contentType":20654,"locale":27},{"sys":20651},{"type":12,"linkType":13,"id":14},{"sys":20653},{"id":20,"type":12,"linkType":21},{"sys":20655},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20657,"metaTitle":344,"metaDescription":345,"mainTitle":20658,"subtitle":364,"heroImage":20673,"ctaButton":387,"ctaLink":388},[343],{"data":20659,"content":20660,"nodeType":71},{},[20661,20667],{"data":20662,"content":20663,"nodeType":356},{},[20664],{"data":20665,"marks":20666,"value":355,"nodeType":79},{},[],{"data":20668,"content":20669,"nodeType":84},{},[20670],{"data":20671,"marks":20672,"value":363,"nodeType":79},{},[],{"metadata":20674,"sys":20677,"fields":20682},{"tags":20675,"concepts":20676},[],[],{"space":20678,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":20680,"publishedVersion":59,"revision":22,"locale":27},{"sys":20679},{"type":12,"linkType":13,"id":14},{"sys":20681},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":20683},{"url":379,"details":20684,"fileName":385,"contentType":386},{"size":381,"image":20685},{"width":383,"height":384},{"sys":20687,"fields":20690},{"id":20688,"createdAt":20689},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":20691,"slug":20692,"articleIntro":20691,"category":20693},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[20694],{"metadata":20695,"sys":20698,"fields":20705},{"tags":20696,"concepts":20697},[],[],{"space":20699,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20701,"publishedVersion":334,"revision":59,"contentType":20703,"locale":27},{"sys":20700},{"type":12,"linkType":13,"id":14},{"sys":20702},{"id":20,"type":12,"linkType":21},{"sys":20704},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20706,"metaTitle":344,"metaDescription":345,"mainTitle":20707,"subtitle":364,"heroImage":20722,"ctaButton":387,"ctaLink":388},[343],{"data":20708,"content":20709,"nodeType":71},{},[20710,20716],{"data":20711,"content":20712,"nodeType":356},{},[20713],{"data":20714,"marks":20715,"value":355,"nodeType":79},{},[],{"data":20717,"content":20718,"nodeType":84},{},[20719],{"data":20720,"marks":20721,"value":363,"nodeType":79},{},[],{"metadata":20723,"sys":20726,"fields":20731},{"tags":20724,"concepts":20725},[],[],{"space":20727,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":20729,"publishedVersion":59,"revision":22,"locale":27},{"sys":20728},{"type":12,"linkType":13,"id":14},{"sys":20730},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":20732},{"url":379,"details":20733,"fileName":385,"contentType":386},{"size":381,"image":20734},{"width":383,"height":384},{"sys":20736,"fields":20738},{"id":20737,"createdAt":12505},"4kVdSdLvBSCpwNNFzLzom2",{"title":20739,"slug":20740,"articleIntro":20739,"category":20741},"335 - Travaux en cours","compte-335-travaux-en-cours",[20742],{"metadata":20743,"sys":20746,"fields":20753},{"tags":20744,"concepts":20745},[],[],{"space":20747,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20749,"publishedVersion":334,"revision":59,"contentType":20751,"locale":27},{"sys":20748},{"type":12,"linkType":13,"id":14},{"sys":20750},{"id":20,"type":12,"linkType":21},{"sys":20752},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20754,"metaTitle":344,"metaDescription":345,"mainTitle":20755,"subtitle":364,"heroImage":20770,"ctaButton":387,"ctaLink":388},[343],{"data":20756,"content":20757,"nodeType":71},{},[20758,20764],{"data":20759,"content":20760,"nodeType":356},{},[20761],{"data":20762,"marks":20763,"value":355,"nodeType":79},{},[],{"data":20765,"content":20766,"nodeType":84},{},[20767],{"data":20768,"marks":20769,"value":363,"nodeType":79},{},[],{"metadata":20771,"sys":20774,"fields":20779},{"tags":20772,"concepts":20773},[],[],{"space":20775,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":20777,"publishedVersion":59,"revision":22,"locale":27},{"sys":20776},{"type":12,"linkType":13,"id":14},{"sys":20778},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":20780},{"url":379,"details":20781,"fileName":385,"contentType":386},{"size":381,"image":20782},{"width":383,"height":384},{"sys":20784,"fields":20787},{"id":20785,"createdAt":20786},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":20788,"slug":20789,"articleIntro":20788,"category":20790},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[20791],{"metadata":20792,"sys":20795,"fields":20802},{"tags":20793,"concepts":20794},[],[],{"space":20796,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20798,"publishedVersion":334,"revision":59,"contentType":20800,"locale":27},{"sys":20797},{"type":12,"linkType":13,"id":14},{"sys":20799},{"id":20,"type":12,"linkType":21},{"sys":20801},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20803,"metaTitle":344,"metaDescription":345,"mainTitle":20804,"subtitle":364,"heroImage":20819,"ctaButton":387,"ctaLink":388},[343],{"data":20805,"content":20806,"nodeType":71},{},[20807,20813],{"data":20808,"content":20809,"nodeType":356},{},[20810],{"data":20811,"marks":20812,"value":355,"nodeType":79},{},[],{"data":20814,"content":20815,"nodeType":84},{},[20816],{"data":20817,"marks":20818,"value":363,"nodeType":79},{},[],{"metadata":20820,"sys":20823,"fields":20828},{"tags":20821,"concepts":20822},[],[],{"space":20824,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":20826,"publishedVersion":59,"revision":22,"locale":27},{"sys":20825},{"type":12,"linkType":13,"id":14},{"sys":20827},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":20829},{"url":379,"details":20830,"fileName":385,"contentType":386},{"size":381,"image":20831},{"width":383,"height":384},{"sys":20833,"fields":20836},{"id":20834,"createdAt":20835},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":20837,"slug":20838,"articleIntro":20837,"category":20839},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[20840],{"metadata":20841,"sys":20844,"fields":20851},{"tags":20842,"concepts":20843},[],[],{"space":20845,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20847,"publishedVersion":334,"revision":59,"contentType":20849,"locale":27},{"sys":20846},{"type":12,"linkType":13,"id":14},{"sys":20848},{"id":20,"type":12,"linkType":21},{"sys":20850},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20852,"metaTitle":344,"metaDescription":345,"mainTitle":20853,"subtitle":364,"heroImage":20868,"ctaButton":387,"ctaLink":388},[343],{"data":20854,"content":20855,"nodeType":71},{},[20856,20862],{"data":20857,"content":20858,"nodeType":356},{},[20859],{"data":20860,"marks":20861,"value":355,"nodeType":79},{},[],{"data":20863,"content":20864,"nodeType":84},{},[20865],{"data":20866,"marks":20867,"value":363,"nodeType":79},{},[],{"metadata":20869,"sys":20872,"fields":20877},{"tags":20870,"concepts":20871},[],[],{"space":20873,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":20875,"publishedVersion":59,"revision":22,"locale":27},{"sys":20874},{"type":12,"linkType":13,"id":14},{"sys":20876},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":20878},{"url":379,"details":20879,"fileName":385,"contentType":386},{"size":381,"image":20880},{"width":383,"height":384},{"sys":20882,"fields":20885},{"id":20883,"createdAt":20884},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":20886,"slug":20887,"articleIntro":20886,"category":20888},"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",[20889],{"metadata":20890,"sys":20893,"fields":20900},{"tags":20891,"concepts":20892},[],[],{"space":20894,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20896,"publishedVersion":334,"revision":59,"contentType":20898,"locale":27},{"sys":20895},{"type":12,"linkType":13,"id":14},{"sys":20897},{"id":20,"type":12,"linkType":21},{"sys":20899},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20901,"metaTitle":344,"metaDescription":345,"mainTitle":20902,"subtitle":364,"heroImage":20917,"ctaButton":387,"ctaLink":388},[343],{"data":20903,"content":20904,"nodeType":71},{},[20905,20911],{"data":20906,"content":20907,"nodeType":356},{},[20908],{"data":20909,"marks":20910,"value":355,"nodeType":79},{},[],{"data":20912,"content":20913,"nodeType":84},{},[20914],{"data":20915,"marks":20916,"value":363,"nodeType":79},{},[],{"metadata":20918,"sys":20921,"fields":20926},{"tags":20919,"concepts":20920},[],[],{"space":20922,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":20924,"publishedVersion":59,"revision":22,"locale":27},{"sys":20923},{"type":12,"linkType":13,"id":14},{"sys":20925},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":20927},{"url":379,"details":20928,"fileName":385,"contentType":386},{"size":381,"image":20929},{"width":383,"height":384},{"sys":20931,"fields":20934},{"id":20932,"createdAt":20933},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":20935,"slug":20936,"articleIntro":-1,"category":20937},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[20938],{"metadata":20939,"sys":20942,"fields":20949},{"tags":20940,"concepts":20941},[],[],{"space":20943,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20945,"publishedVersion":334,"revision":59,"contentType":20947,"locale":27},{"sys":20944},{"type":12,"linkType":13,"id":14},{"sys":20946},{"id":20,"type":12,"linkType":21},{"sys":20948},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20950,"metaTitle":344,"metaDescription":345,"mainTitle":20951,"subtitle":364,"heroImage":20966,"ctaButton":387,"ctaLink":388},[343],{"data":20952,"content":20953,"nodeType":71},{},[20954,20960],{"data":20955,"content":20956,"nodeType":356},{},[20957],{"data":20958,"marks":20959,"value":355,"nodeType":79},{},[],{"data":20961,"content":20962,"nodeType":84},{},[20963],{"data":20964,"marks":20965,"value":363,"nodeType":79},{},[],{"metadata":20967,"sys":20970,"fields":20975},{"tags":20968,"concepts":20969},[],[],{"space":20971,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":20973,"publishedVersion":59,"revision":22,"locale":27},{"sys":20972},{"type":12,"linkType":13,"id":14},{"sys":20974},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":20976},{"url":379,"details":20977,"fileName":385,"contentType":386},{"size":381,"image":20978},{"width":383,"height":384},{"sys":20980,"fields":20983},{"id":20981,"createdAt":20982},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":20984,"slug":20985,"articleIntro":20984,"category":20986},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[20987],{"metadata":20988,"sys":20991,"fields":20998},{"tags":20989,"concepts":20990},[],[],{"space":20992,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":20994,"publishedVersion":334,"revision":59,"contentType":20996,"locale":27},{"sys":20993},{"type":12,"linkType":13,"id":14},{"sys":20995},{"id":20,"type":12,"linkType":21},{"sys":20997},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":20999,"metaTitle":344,"metaDescription":345,"mainTitle":21000,"subtitle":364,"heroImage":21015,"ctaButton":387,"ctaLink":388},[343],{"data":21001,"content":21002,"nodeType":71},{},[21003,21009],{"data":21004,"content":21005,"nodeType":356},{},[21006],{"data":21007,"marks":21008,"value":355,"nodeType":79},{},[],{"data":21010,"content":21011,"nodeType":84},{},[21012],{"data":21013,"marks":21014,"value":363,"nodeType":79},{},[],{"metadata":21016,"sys":21019,"fields":21024},{"tags":21017,"concepts":21018},[],[],{"space":21020,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":21022,"publishedVersion":59,"revision":22,"locale":27},{"sys":21021},{"type":12,"linkType":13,"id":14},{"sys":21023},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":21025},{"url":379,"details":21026,"fileName":385,"contentType":386},{"size":381,"image":21027},{"width":383,"height":384},{"sys":21029,"fields":21032},{"id":21030,"createdAt":21031},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":21033,"slug":21034,"articleIntro":21033,"category":21035},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[21036],{"metadata":21037,"sys":21040,"fields":21047},{"tags":21038,"concepts":21039},[],[],{"space":21041,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21043,"publishedVersion":334,"revision":59,"contentType":21045,"locale":27},{"sys":21042},{"type":12,"linkType":13,"id":14},{"sys":21044},{"id":20,"type":12,"linkType":21},{"sys":21046},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21048,"metaTitle":344,"metaDescription":345,"mainTitle":21049,"subtitle":364,"heroImage":21064,"ctaButton":387,"ctaLink":388},[343],{"data":21050,"content":21051,"nodeType":71},{},[21052,21058],{"data":21053,"content":21054,"nodeType":356},{},[21055],{"data":21056,"marks":21057,"value":355,"nodeType":79},{},[],{"data":21059,"content":21060,"nodeType":84},{},[21061],{"data":21062,"marks":21063,"value":363,"nodeType":79},{},[],{"metadata":21065,"sys":21068,"fields":21073},{"tags":21066,"concepts":21067},[],[],{"space":21069,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":21071,"publishedVersion":59,"revision":22,"locale":27},{"sys":21070},{"type":12,"linkType":13,"id":14},{"sys":21072},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":21074},{"url":379,"details":21075,"fileName":385,"contentType":386},{"size":381,"image":21076},{"width":383,"height":384},{"sys":21078,"fields":21081},{"id":21079,"createdAt":21080},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":21082,"slug":21083,"articleIntro":-1,"category":21084},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[21085],{"metadata":21086,"sys":21089,"fields":21096},{"tags":21087,"concepts":21088},[],[],{"space":21090,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21092,"publishedVersion":334,"revision":59,"contentType":21094,"locale":27},{"sys":21091},{"type":12,"linkType":13,"id":14},{"sys":21093},{"id":20,"type":12,"linkType":21},{"sys":21095},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21097,"metaTitle":344,"metaDescription":345,"mainTitle":21098,"subtitle":364,"heroImage":21113,"ctaButton":387,"ctaLink":388},[343],{"data":21099,"content":21100,"nodeType":71},{},[21101,21107],{"data":21102,"content":21103,"nodeType":356},{},[21104],{"data":21105,"marks":21106,"value":355,"nodeType":79},{},[],{"data":21108,"content":21109,"nodeType":84},{},[21110],{"data":21111,"marks":21112,"value":363,"nodeType":79},{},[],{"metadata":21114,"sys":21117,"fields":21122},{"tags":21115,"concepts":21116},[],[],{"space":21118,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":21120,"publishedVersion":59,"revision":22,"locale":27},{"sys":21119},{"type":12,"linkType":13,"id":14},{"sys":21121},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":21123},{"url":379,"details":21124,"fileName":385,"contentType":386},{"size":381,"image":21125},{"width":383,"height":384},{"sys":21127,"fields":21130},{"id":21128,"createdAt":21129},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":21131,"slug":21132,"articleIntro":21131,"category":21133},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[21134],{"metadata":21135,"sys":21138,"fields":21145},{"tags":21136,"concepts":21137},[],[],{"space":21139,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21141,"publishedVersion":334,"revision":59,"contentType":21143,"locale":27},{"sys":21140},{"type":12,"linkType":13,"id":14},{"sys":21142},{"id":20,"type":12,"linkType":21},{"sys":21144},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21146,"metaTitle":344,"metaDescription":345,"mainTitle":21147,"subtitle":364,"heroImage":21162,"ctaButton":387,"ctaLink":388},[343],{"data":21148,"content":21149,"nodeType":71},{},[21150,21156],{"data":21151,"content":21152,"nodeType":356},{},[21153],{"data":21154,"marks":21155,"value":355,"nodeType":79},{},[],{"data":21157,"content":21158,"nodeType":84},{},[21159],{"data":21160,"marks":21161,"value":363,"nodeType":79},{},[],{"metadata":21163,"sys":21166,"fields":21171},{"tags":21164,"concepts":21165},[],[],{"space":21167,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":21169,"publishedVersion":59,"revision":22,"locale":27},{"sys":21168},{"type":12,"linkType":13,"id":14},{"sys":21170},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":21172},{"url":379,"details":21173,"fileName":385,"contentType":386},{"size":381,"image":21174},{"width":383,"height":384},{"sys":21176,"fields":21179},{"id":21177,"createdAt":21178},"2TO1W2hucSJxWox9xj2EhW","2025-04-25T13:17:52.255Z",{"title":21180,"slug":21181,"articleIntro":21180,"category":21182},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[21183],{"metadata":21184,"sys":21187,"fields":21194},{"tags":21185,"concepts":21186},[],[],{"space":21188,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21190,"publishedVersion":334,"revision":59,"contentType":21192,"locale":27},{"sys":21189},{"type":12,"linkType":13,"id":14},{"sys":21191},{"id":20,"type":12,"linkType":21},{"sys":21193},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21195,"metaTitle":344,"metaDescription":345,"mainTitle":21196,"subtitle":364,"heroImage":21211,"ctaButton":387,"ctaLink":388},[343],{"data":21197,"content":21198,"nodeType":71},{},[21199,21205],{"data":21200,"content":21201,"nodeType":356},{},[21202],{"data":21203,"marks":21204,"value":355,"nodeType":79},{},[],{"data":21206,"content":21207,"nodeType":84},{},[21208],{"data":21209,"marks":21210,"value":363,"nodeType":79},{},[],{"metadata":21212,"sys":21215,"fields":21220},{"tags":21213,"concepts":21214},[],[],{"space":21216,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":21218,"publishedVersion":59,"revision":22,"locale":27},{"sys":21217},{"type":12,"linkType":13,"id":14},{"sys":21219},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":21221},{"url":379,"details":21222,"fileName":385,"contentType":386},{"size":381,"image":21223},{"width":383,"height":384},{"sys":21225,"fields":21228},{"id":21226,"createdAt":21227},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":21229,"slug":21230,"articleIntro":21229,"category":21231},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[21232],{"metadata":21233,"sys":21236,"fields":21243},{"tags":21234,"concepts":21235},[],[],{"space":21237,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21239,"publishedVersion":334,"revision":59,"contentType":21241,"locale":27},{"sys":21238},{"type":12,"linkType":13,"id":14},{"sys":21240},{"id":20,"type":12,"linkType":21},{"sys":21242},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21244,"metaTitle":344,"metaDescription":345,"mainTitle":21245,"subtitle":364,"heroImage":21260,"ctaButton":387,"ctaLink":388},[343],{"data":21246,"content":21247,"nodeType":71},{},[21248,21254],{"data":21249,"content":21250,"nodeType":356},{},[21251],{"data":21252,"marks":21253,"value":355,"nodeType":79},{},[],{"data":21255,"content":21256,"nodeType":84},{},[21257],{"data":21258,"marks":21259,"value":363,"nodeType":79},{},[],{"metadata":21261,"sys":21264,"fields":21269},{"tags":21262,"concepts":21263},[],[],{"space":21265,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":21267,"publishedVersion":59,"revision":22,"locale":27},{"sys":21266},{"type":12,"linkType":13,"id":14},{"sys":21268},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":21270},{"url":379,"details":21271,"fileName":385,"contentType":386},{"size":381,"image":21272},{"width":383,"height":384},{"sys":21274,"fields":21277},{"id":21275,"createdAt":21276},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":21278,"slug":21279,"articleIntro":-1,"category":21280},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[21281],{"metadata":21282,"sys":21285,"fields":21292},{"tags":21283,"concepts":21284},[],[],{"space":21286,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21288,"publishedVersion":334,"revision":59,"contentType":21290,"locale":27},{"sys":21287},{"type":12,"linkType":13,"id":14},{"sys":21289},{"id":20,"type":12,"linkType":21},{"sys":21291},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21293,"metaTitle":344,"metaDescription":345,"mainTitle":21294,"subtitle":364,"heroImage":21309,"ctaButton":387,"ctaLink":388},[343],{"data":21295,"content":21296,"nodeType":71},{},[21297,21303],{"data":21298,"content":21299,"nodeType":356},{},[21300],{"data":21301,"marks":21302,"value":355,"nodeType":79},{},[],{"data":21304,"content":21305,"nodeType":84},{},[21306],{"data":21307,"marks":21308,"value":363,"nodeType":79},{},[],{"metadata":21310,"sys":21313,"fields":21318},{"tags":21311,"concepts":21312},[],[],{"space":21314,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":21316,"publishedVersion":59,"revision":22,"locale":27},{"sys":21315},{"type":12,"linkType":13,"id":14},{"sys":21317},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":21319},{"url":379,"details":21320,"fileName":385,"contentType":386},{"size":381,"image":21321},{"width":383,"height":384},{"sys":21323,"fields":21326},{"id":21324,"createdAt":21325},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":21327,"slug":21328,"articleIntro":21327,"category":21329},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[21330],{"metadata":21331,"sys":21334,"fields":21341},{"tags":21332,"concepts":21333},[],[],{"space":21335,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21337,"publishedVersion":334,"revision":59,"contentType":21339,"locale":27},{"sys":21336},{"type":12,"linkType":13,"id":14},{"sys":21338},{"id":20,"type":12,"linkType":21},{"sys":21340},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21342,"metaTitle":344,"metaDescription":345,"mainTitle":21343,"subtitle":364,"heroImage":21358,"ctaButton":387,"ctaLink":388},[343],{"data":21344,"content":21345,"nodeType":71},{},[21346,21352],{"data":21347,"content":21348,"nodeType":356},{},[21349],{"data":21350,"marks":21351,"value":355,"nodeType":79},{},[],{"data":21353,"content":21354,"nodeType":84},{},[21355],{"data":21356,"marks":21357,"value":363,"nodeType":79},{},[],{"metadata":21359,"sys":21362,"fields":21367},{"tags":21360,"concepts":21361},[],[],{"space":21363,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":21365,"publishedVersion":59,"revision":22,"locale":27},{"sys":21364},{"type":12,"linkType":13,"id":14},{"sys":21366},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":21368},{"url":379,"details":21369,"fileName":385,"contentType":386},{"size":381,"image":21370},{"width":383,"height":384},{"sys":21372,"fields":21375},{"id":21373,"createdAt":21374},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":21376,"slug":21377,"articleIntro":21376,"category":21378},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[21379],{"metadata":21380,"sys":21383,"fields":21390},{"tags":21381,"concepts":21382},[],[],{"space":21384,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21386,"publishedVersion":334,"revision":59,"contentType":21388,"locale":27},{"sys":21385},{"type":12,"linkType":13,"id":14},{"sys":21387},{"id":20,"type":12,"linkType":21},{"sys":21389},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21391,"metaTitle":344,"metaDescription":345,"mainTitle":21392,"subtitle":364,"heroImage":21407,"ctaButton":387,"ctaLink":388},[343],{"data":21393,"content":21394,"nodeType":71},{},[21395,21401],{"data":21396,"content":21397,"nodeType":356},{},[21398],{"data":21399,"marks":21400,"value":355,"nodeType":79},{},[],{"data":21402,"content":21403,"nodeType":84},{},[21404],{"data":21405,"marks":21406,"value":363,"nodeType":79},{},[],{"metadata":21408,"sys":21411,"fields":21416},{"tags":21409,"concepts":21410},[],[],{"space":21412,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":21414,"publishedVersion":59,"revision":22,"locale":27},{"sys":21413},{"type":12,"linkType":13,"id":14},{"sys":21415},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":21417},{"url":379,"details":21418,"fileName":385,"contentType":386},{"size":381,"image":21419},{"width":383,"height":384},{"sys":21421,"fields":21424},{"id":21422,"createdAt":21423},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":21425,"slug":21426,"articleIntro":-1,"category":21427},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[21428],{"metadata":21429,"sys":21432,"fields":21439},{"tags":21430,"concepts":21431},[],[],{"space":21433,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21435,"publishedVersion":334,"revision":59,"contentType":21437,"locale":27},{"sys":21434},{"type":12,"linkType":13,"id":14},{"sys":21436},{"id":20,"type":12,"linkType":21},{"sys":21438},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21440,"metaTitle":344,"metaDescription":345,"mainTitle":21441,"subtitle":364,"heroImage":21456,"ctaButton":387,"ctaLink":388},[343],{"data":21442,"content":21443,"nodeType":71},{},[21444,21450],{"data":21445,"content":21446,"nodeType":356},{},[21447],{"data":21448,"marks":21449,"value":355,"nodeType":79},{},[],{"data":21451,"content":21452,"nodeType":84},{},[21453],{"data":21454,"marks":21455,"value":363,"nodeType":79},{},[],{"metadata":21457,"sys":21460,"fields":21465},{"tags":21458,"concepts":21459},[],[],{"space":21461,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":21463,"publishedVersion":59,"revision":22,"locale":27},{"sys":21462},{"type":12,"linkType":13,"id":14},{"sys":21464},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":21466},{"url":379,"details":21467,"fileName":385,"contentType":386},{"size":381,"image":21468},{"width":383,"height":384},{"sys":21470,"fields":21473},{"id":21471,"createdAt":21472},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":21474,"slug":21475,"articleIntro":21474,"category":21476},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[21477],{"metadata":21478,"sys":21481,"fields":21488},{"tags":21479,"concepts":21480},[],[],{"space":21482,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21484,"publishedVersion":334,"revision":59,"contentType":21486,"locale":27},{"sys":21483},{"type":12,"linkType":13,"id":14},{"sys":21485},{"id":20,"type":12,"linkType":21},{"sys":21487},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21489,"metaTitle":344,"metaDescription":345,"mainTitle":21490,"subtitle":364,"heroImage":21505,"ctaButton":387,"ctaLink":388},[343],{"data":21491,"content":21492,"nodeType":71},{},[21493,21499],{"data":21494,"content":21495,"nodeType":356},{},[21496],{"data":21497,"marks":21498,"value":355,"nodeType":79},{},[],{"data":21500,"content":21501,"nodeType":84},{},[21502],{"data":21503,"marks":21504,"value":363,"nodeType":79},{},[],{"metadata":21506,"sys":21509,"fields":21514},{"tags":21507,"concepts":21508},[],[],{"space":21510,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":21512,"publishedVersion":59,"revision":22,"locale":27},{"sys":21511},{"type":12,"linkType":13,"id":14},{"sys":21513},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":21515},{"url":379,"details":21516,"fileName":385,"contentType":386},{"size":381,"image":21517},{"width":383,"height":384},{"sys":21519,"fields":21522},{"id":21520,"createdAt":21521},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":21523,"slug":21524,"articleIntro":21523,"category":21525},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[21526],{"metadata":21527,"sys":21530,"fields":21537},{"tags":21528,"concepts":21529},[],[],{"space":21531,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21533,"publishedVersion":334,"revision":59,"contentType":21535,"locale":27},{"sys":21532},{"type":12,"linkType":13,"id":14},{"sys":21534},{"id":20,"type":12,"linkType":21},{"sys":21536},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21538,"metaTitle":344,"metaDescription":345,"mainTitle":21539,"subtitle":364,"heroImage":21554,"ctaButton":387,"ctaLink":388},[343],{"data":21540,"content":21541,"nodeType":71},{},[21542,21548],{"data":21543,"content":21544,"nodeType":356},{},[21545],{"data":21546,"marks":21547,"value":355,"nodeType":79},{},[],{"data":21549,"content":21550,"nodeType":84},{},[21551],{"data":21552,"marks":21553,"value":363,"nodeType":79},{},[],{"metadata":21555,"sys":21558,"fields":21563},{"tags":21556,"concepts":21557},[],[],{"space":21559,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":21561,"publishedVersion":59,"revision":22,"locale":27},{"sys":21560},{"type":12,"linkType":13,"id":14},{"sys":21562},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":21564},{"url":379,"details":21565,"fileName":385,"contentType":386},{"size":381,"image":21566},{"width":383,"height":384},{"sys":21568,"fields":21571},{"id":21569,"createdAt":21570},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":21572,"slug":21573,"articleIntro":21572,"category":21574},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[21575],{"metadata":21576,"sys":21579,"fields":21586},{"tags":21577,"concepts":21578},[],[],{"space":21580,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21582,"publishedVersion":334,"revision":59,"contentType":21584,"locale":27},{"sys":21581},{"type":12,"linkType":13,"id":14},{"sys":21583},{"id":20,"type":12,"linkType":21},{"sys":21585},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21587,"metaTitle":344,"metaDescription":345,"mainTitle":21588,"subtitle":364,"heroImage":21603,"ctaButton":387,"ctaLink":388},[343],{"data":21589,"content":21590,"nodeType":71},{},[21591,21597],{"data":21592,"content":21593,"nodeType":356},{},[21594],{"data":21595,"marks":21596,"value":355,"nodeType":79},{},[],{"data":21598,"content":21599,"nodeType":84},{},[21600],{"data":21601,"marks":21602,"value":363,"nodeType":79},{},[],{"metadata":21604,"sys":21607,"fields":21612},{"tags":21605,"concepts":21606},[],[],{"space":21608,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":21610,"publishedVersion":59,"revision":22,"locale":27},{"sys":21609},{"type":12,"linkType":13,"id":14},{"sys":21611},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":21613},{"url":379,"details":21614,"fileName":385,"contentType":386},{"size":381,"image":21615},{"width":383,"height":384},{"sys":21617,"fields":21620},{"id":21618,"createdAt":21619},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":21621,"slug":21622,"articleIntro":21621,"category":21623},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[21624],{"metadata":21625,"sys":21628,"fields":21635},{"tags":21626,"concepts":21627},[],[],{"space":21629,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21631,"publishedVersion":334,"revision":59,"contentType":21633,"locale":27},{"sys":21630},{"type":12,"linkType":13,"id":14},{"sys":21632},{"id":20,"type":12,"linkType":21},{"sys":21634},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21636,"metaTitle":344,"metaDescription":345,"mainTitle":21637,"subtitle":364,"heroImage":21652,"ctaButton":387,"ctaLink":388},[343],{"data":21638,"content":21639,"nodeType":71},{},[21640,21646],{"data":21641,"content":21642,"nodeType":356},{},[21643],{"data":21644,"marks":21645,"value":355,"nodeType":79},{},[],{"data":21647,"content":21648,"nodeType":84},{},[21649],{"data":21650,"marks":21651,"value":363,"nodeType":79},{},[],{"metadata":21653,"sys":21656,"fields":21661},{"tags":21654,"concepts":21655},[],[],{"space":21657,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":21659,"publishedVersion":59,"revision":22,"locale":27},{"sys":21658},{"type":12,"linkType":13,"id":14},{"sys":21660},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":21662},{"url":379,"details":21663,"fileName":385,"contentType":386},{"size":381,"image":21664},{"width":383,"height":384},{"sys":21666,"fields":21669},{"id":21667,"createdAt":21668},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":21670,"slug":21671,"articleIntro":21670,"category":21672},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[21673],{"metadata":21674,"sys":21677,"fields":21684},{"tags":21675,"concepts":21676},[],[],{"space":21678,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21680,"publishedVersion":334,"revision":59,"contentType":21682,"locale":27},{"sys":21679},{"type":12,"linkType":13,"id":14},{"sys":21681},{"id":20,"type":12,"linkType":21},{"sys":21683},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21685,"metaTitle":344,"metaDescription":345,"mainTitle":21686,"subtitle":364,"heroImage":21701,"ctaButton":387,"ctaLink":388},[343],{"data":21687,"content":21688,"nodeType":71},{},[21689,21695],{"data":21690,"content":21691,"nodeType":356},{},[21692],{"data":21693,"marks":21694,"value":355,"nodeType":79},{},[],{"data":21696,"content":21697,"nodeType":84},{},[21698],{"data":21699,"marks":21700,"value":363,"nodeType":79},{},[],{"metadata":21702,"sys":21705,"fields":21710},{"tags":21703,"concepts":21704},[],[],{"space":21706,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":21708,"publishedVersion":59,"revision":22,"locale":27},{"sys":21707},{"type":12,"linkType":13,"id":14},{"sys":21709},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":21711},{"url":379,"details":21712,"fileName":385,"contentType":386},{"size":381,"image":21713},{"width":383,"height":384},{"sys":21715,"fields":21718},{"id":21716,"createdAt":21717},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":21719,"slug":21720,"articleIntro":21719,"category":21721},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[21722],{"metadata":21723,"sys":21726,"fields":21733},{"tags":21724,"concepts":21725},[],[],{"space":21727,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21729,"publishedVersion":334,"revision":59,"contentType":21731,"locale":27},{"sys":21728},{"type":12,"linkType":13,"id":14},{"sys":21730},{"id":20,"type":12,"linkType":21},{"sys":21732},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21734,"metaTitle":344,"metaDescription":345,"mainTitle":21735,"subtitle":364,"heroImage":21750,"ctaButton":387,"ctaLink":388},[343],{"data":21736,"content":21737,"nodeType":71},{},[21738,21744],{"data":21739,"content":21740,"nodeType":356},{},[21741],{"data":21742,"marks":21743,"value":355,"nodeType":79},{},[],{"data":21745,"content":21746,"nodeType":84},{},[21747],{"data":21748,"marks":21749,"value":363,"nodeType":79},{},[],{"metadata":21751,"sys":21754,"fields":21759},{"tags":21752,"concepts":21753},[],[],{"space":21755,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":21757,"publishedVersion":59,"revision":22,"locale":27},{"sys":21756},{"type":12,"linkType":13,"id":14},{"sys":21758},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":21760},{"url":379,"details":21761,"fileName":385,"contentType":386},{"size":381,"image":21762},{"width":383,"height":384},{"sys":21764,"fields":21767},{"id":21765,"createdAt":21766},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":21768,"slug":21769,"articleIntro":-1,"category":21770},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[21771],{"metadata":21772,"sys":21775,"fields":21782},{"tags":21773,"concepts":21774},[],[],{"space":21776,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21778,"publishedVersion":334,"revision":59,"contentType":21780,"locale":27},{"sys":21777},{"type":12,"linkType":13,"id":14},{"sys":21779},{"id":20,"type":12,"linkType":21},{"sys":21781},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21783,"metaTitle":344,"metaDescription":345,"mainTitle":21784,"subtitle":364,"heroImage":21799,"ctaButton":387,"ctaLink":388},[343],{"data":21785,"content":21786,"nodeType":71},{},[21787,21793],{"data":21788,"content":21789,"nodeType":356},{},[21790],{"data":21791,"marks":21792,"value":355,"nodeType":79},{},[],{"data":21794,"content":21795,"nodeType":84},{},[21796],{"data":21797,"marks":21798,"value":363,"nodeType":79},{},[],{"metadata":21800,"sys":21803,"fields":21808},{"tags":21801,"concepts":21802},[],[],{"space":21804,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":21806,"publishedVersion":59,"revision":22,"locale":27},{"sys":21805},{"type":12,"linkType":13,"id":14},{"sys":21807},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":21809},{"url":379,"details":21810,"fileName":385,"contentType":386},{"size":381,"image":21811},{"width":383,"height":384},{"sys":21813,"fields":21816},{"id":21814,"createdAt":21815},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":21817,"slug":21818,"articleIntro":21817,"category":21819},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[21820],{"metadata":21821,"sys":21824,"fields":21831},{"tags":21822,"concepts":21823},[],[],{"space":21825,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21827,"publishedVersion":334,"revision":59,"contentType":21829,"locale":27},{"sys":21826},{"type":12,"linkType":13,"id":14},{"sys":21828},{"id":20,"type":12,"linkType":21},{"sys":21830},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21832,"metaTitle":344,"metaDescription":345,"mainTitle":21833,"subtitle":364,"heroImage":21848,"ctaButton":387,"ctaLink":388},[343],{"data":21834,"content":21835,"nodeType":71},{},[21836,21842],{"data":21837,"content":21838,"nodeType":356},{},[21839],{"data":21840,"marks":21841,"value":355,"nodeType":79},{},[],{"data":21843,"content":21844,"nodeType":84},{},[21845],{"data":21846,"marks":21847,"value":363,"nodeType":79},{},[],{"metadata":21849,"sys":21852,"fields":21857},{"tags":21850,"concepts":21851},[],[],{"space":21853,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":21855,"publishedVersion":59,"revision":22,"locale":27},{"sys":21854},{"type":12,"linkType":13,"id":14},{"sys":21856},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":21858},{"url":379,"details":21859,"fileName":385,"contentType":386},{"size":381,"image":21860},{"width":383,"height":384},{"sys":21862,"fields":21865},{"id":21863,"createdAt":21864},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":21866,"slug":21867,"articleIntro":21866,"category":21868},"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",[21869],{"metadata":21870,"sys":21873,"fields":21880},{"tags":21871,"concepts":21872},[],[],{"space":21874,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21876,"publishedVersion":334,"revision":59,"contentType":21878,"locale":27},{"sys":21875},{"type":12,"linkType":13,"id":14},{"sys":21877},{"id":20,"type":12,"linkType":21},{"sys":21879},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21881,"metaTitle":344,"metaDescription":345,"mainTitle":21882,"subtitle":364,"heroImage":21897,"ctaButton":387,"ctaLink":388},[343],{"data":21883,"content":21884,"nodeType":71},{},[21885,21891],{"data":21886,"content":21887,"nodeType":356},{},[21888],{"data":21889,"marks":21890,"value":355,"nodeType":79},{},[],{"data":21892,"content":21893,"nodeType":84},{},[21894],{"data":21895,"marks":21896,"value":363,"nodeType":79},{},[],{"metadata":21898,"sys":21901,"fields":21906},{"tags":21899,"concepts":21900},[],[],{"space":21902,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":21904,"publishedVersion":59,"revision":22,"locale":27},{"sys":21903},{"type":12,"linkType":13,"id":14},{"sys":21905},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":21907},{"url":379,"details":21908,"fileName":385,"contentType":386},{"size":381,"image":21909},{"width":383,"height":384},{"sys":21911,"fields":21914},{"id":21912,"createdAt":21913},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":21915,"slug":21916,"articleIntro":-1,"category":21917},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[21918],{"metadata":21919,"sys":21922,"fields":21929},{"tags":21920,"concepts":21921},[],[],{"space":21923,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21925,"publishedVersion":334,"revision":59,"contentType":21927,"locale":27},{"sys":21924},{"type":12,"linkType":13,"id":14},{"sys":21926},{"id":20,"type":12,"linkType":21},{"sys":21928},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21930,"metaTitle":344,"metaDescription":345,"mainTitle":21931,"subtitle":364,"heroImage":21946,"ctaButton":387,"ctaLink":388},[343],{"data":21932,"content":21933,"nodeType":71},{},[21934,21940],{"data":21935,"content":21936,"nodeType":356},{},[21937],{"data":21938,"marks":21939,"value":355,"nodeType":79},{},[],{"data":21941,"content":21942,"nodeType":84},{},[21943],{"data":21944,"marks":21945,"value":363,"nodeType":79},{},[],{"metadata":21947,"sys":21950,"fields":21955},{"tags":21948,"concepts":21949},[],[],{"space":21951,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":21953,"publishedVersion":59,"revision":22,"locale":27},{"sys":21952},{"type":12,"linkType":13,"id":14},{"sys":21954},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":21956},{"url":379,"details":21957,"fileName":385,"contentType":386},{"size":381,"image":21958},{"width":383,"height":384},{"sys":21960,"fields":21963},{"id":21961,"createdAt":21962},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":21964,"slug":21965,"articleIntro":21964,"category":21966},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[21967],{"metadata":21968,"sys":21971,"fields":21978},{"tags":21969,"concepts":21970},[],[],{"space":21972,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":21974,"publishedVersion":334,"revision":59,"contentType":21976,"locale":27},{"sys":21973},{"type":12,"linkType":13,"id":14},{"sys":21975},{"id":20,"type":12,"linkType":21},{"sys":21977},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":21979,"metaTitle":344,"metaDescription":345,"mainTitle":21980,"subtitle":364,"heroImage":21995,"ctaButton":387,"ctaLink":388},[343],{"data":21981,"content":21982,"nodeType":71},{},[21983,21989],{"data":21984,"content":21985,"nodeType":356},{},[21986],{"data":21987,"marks":21988,"value":355,"nodeType":79},{},[],{"data":21990,"content":21991,"nodeType":84},{},[21992],{"data":21993,"marks":21994,"value":363,"nodeType":79},{},[],{"metadata":21996,"sys":21999,"fields":22004},{"tags":21997,"concepts":21998},[],[],{"space":22000,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":22002,"publishedVersion":59,"revision":22,"locale":27},{"sys":22001},{"type":12,"linkType":13,"id":14},{"sys":22003},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":22005},{"url":379,"details":22006,"fileName":385,"contentType":386},{"size":381,"image":22007},{"width":383,"height":384},{"sys":22009,"fields":22012},{"id":22010,"createdAt":22011},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":22013,"slug":22014,"articleIntro":22013,"category":22015},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[22016],{"metadata":22017,"sys":22020,"fields":22027},{"tags":22018,"concepts":22019},[],[],{"space":22021,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22023,"publishedVersion":334,"revision":59,"contentType":22025,"locale":27},{"sys":22022},{"type":12,"linkType":13,"id":14},{"sys":22024},{"id":20,"type":12,"linkType":21},{"sys":22026},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22028,"metaTitle":344,"metaDescription":345,"mainTitle":22029,"subtitle":364,"heroImage":22044,"ctaButton":387,"ctaLink":388},[343],{"data":22030,"content":22031,"nodeType":71},{},[22032,22038],{"data":22033,"content":22034,"nodeType":356},{},[22035],{"data":22036,"marks":22037,"value":355,"nodeType":79},{},[],{"data":22039,"content":22040,"nodeType":84},{},[22041],{"data":22042,"marks":22043,"value":363,"nodeType":79},{},[],{"metadata":22045,"sys":22048,"fields":22053},{"tags":22046,"concepts":22047},[],[],{"space":22049,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":22051,"publishedVersion":59,"revision":22,"locale":27},{"sys":22050},{"type":12,"linkType":13,"id":14},{"sys":22052},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":22054},{"url":379,"details":22055,"fileName":385,"contentType":386},{"size":381,"image":22056},{"width":383,"height":384},{"sys":22058,"fields":22061},{"id":22059,"createdAt":22060},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":22062,"slug":22063,"articleIntro":22062,"category":22064},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[22065],{"metadata":22066,"sys":22069,"fields":22076},{"tags":22067,"concepts":22068},[],[],{"space":22070,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22072,"publishedVersion":334,"revision":59,"contentType":22074,"locale":27},{"sys":22071},{"type":12,"linkType":13,"id":14},{"sys":22073},{"id":20,"type":12,"linkType":21},{"sys":22075},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22077,"metaTitle":344,"metaDescription":345,"mainTitle":22078,"subtitle":364,"heroImage":22093,"ctaButton":387,"ctaLink":388},[343],{"data":22079,"content":22080,"nodeType":71},{},[22081,22087],{"data":22082,"content":22083,"nodeType":356},{},[22084],{"data":22085,"marks":22086,"value":355,"nodeType":79},{},[],{"data":22088,"content":22089,"nodeType":84},{},[22090],{"data":22091,"marks":22092,"value":363,"nodeType":79},{},[],{"metadata":22094,"sys":22097,"fields":22102},{"tags":22095,"concepts":22096},[],[],{"space":22098,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":22100,"publishedVersion":59,"revision":22,"locale":27},{"sys":22099},{"type":12,"linkType":13,"id":14},{"sys":22101},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":22103},{"url":379,"details":22104,"fileName":385,"contentType":386},{"size":381,"image":22105},{"width":383,"height":384},{"sys":22107,"fields":22110},{"id":22108,"createdAt":22109},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":22111,"slug":22112,"articleIntro":22111,"category":22113},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[22114],{"metadata":22115,"sys":22118,"fields":22125},{"tags":22116,"concepts":22117},[],[],{"space":22119,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22121,"publishedVersion":334,"revision":59,"contentType":22123,"locale":27},{"sys":22120},{"type":12,"linkType":13,"id":14},{"sys":22122},{"id":20,"type":12,"linkType":21},{"sys":22124},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22126,"metaTitle":344,"metaDescription":345,"mainTitle":22127,"subtitle":364,"heroImage":22142,"ctaButton":387,"ctaLink":388},[343],{"data":22128,"content":22129,"nodeType":71},{},[22130,22136],{"data":22131,"content":22132,"nodeType":356},{},[22133],{"data":22134,"marks":22135,"value":355,"nodeType":79},{},[],{"data":22137,"content":22138,"nodeType":84},{},[22139],{"data":22140,"marks":22141,"value":363,"nodeType":79},{},[],{"metadata":22143,"sys":22146,"fields":22151},{"tags":22144,"concepts":22145},[],[],{"space":22147,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":22149,"publishedVersion":59,"revision":22,"locale":27},{"sys":22148},{"type":12,"linkType":13,"id":14},{"sys":22150},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":22152},{"url":379,"details":22153,"fileName":385,"contentType":386},{"size":381,"image":22154},{"width":383,"height":384},{"sys":22156,"fields":22159},{"id":22157,"createdAt":22158},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":22160,"slug":22161,"articleIntro":22160,"category":22162},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[22163],{"metadata":22164,"sys":22167,"fields":22174},{"tags":22165,"concepts":22166},[],[],{"space":22168,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22170,"publishedVersion":334,"revision":59,"contentType":22172,"locale":27},{"sys":22169},{"type":12,"linkType":13,"id":14},{"sys":22171},{"id":20,"type":12,"linkType":21},{"sys":22173},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22175,"metaTitle":344,"metaDescription":345,"mainTitle":22176,"subtitle":364,"heroImage":22191,"ctaButton":387,"ctaLink":388},[343],{"data":22177,"content":22178,"nodeType":71},{},[22179,22185],{"data":22180,"content":22181,"nodeType":356},{},[22182],{"data":22183,"marks":22184,"value":355,"nodeType":79},{},[],{"data":22186,"content":22187,"nodeType":84},{},[22188],{"data":22189,"marks":22190,"value":363,"nodeType":79},{},[],{"metadata":22192,"sys":22195,"fields":22200},{"tags":22193,"concepts":22194},[],[],{"space":22196,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":22198,"publishedVersion":59,"revision":22,"locale":27},{"sys":22197},{"type":12,"linkType":13,"id":14},{"sys":22199},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":22201},{"url":379,"details":22202,"fileName":385,"contentType":386},{"size":381,"image":22203},{"width":383,"height":384},{"sys":22205,"fields":22208},{"id":22206,"createdAt":22207},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":22209,"slug":22210,"articleIntro":22209,"category":22211},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[22212],{"metadata":22213,"sys":22216,"fields":22223},{"tags":22214,"concepts":22215},[],[],{"space":22217,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22219,"publishedVersion":334,"revision":59,"contentType":22221,"locale":27},{"sys":22218},{"type":12,"linkType":13,"id":14},{"sys":22220},{"id":20,"type":12,"linkType":21},{"sys":22222},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22224,"metaTitle":344,"metaDescription":345,"mainTitle":22225,"subtitle":364,"heroImage":22240,"ctaButton":387,"ctaLink":388},[343],{"data":22226,"content":22227,"nodeType":71},{},[22228,22234],{"data":22229,"content":22230,"nodeType":356},{},[22231],{"data":22232,"marks":22233,"value":355,"nodeType":79},{},[],{"data":22235,"content":22236,"nodeType":84},{},[22237],{"data":22238,"marks":22239,"value":363,"nodeType":79},{},[],{"metadata":22241,"sys":22244,"fields":22249},{"tags":22242,"concepts":22243},[],[],{"space":22245,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":22247,"publishedVersion":59,"revision":22,"locale":27},{"sys":22246},{"type":12,"linkType":13,"id":14},{"sys":22248},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":22250},{"url":379,"details":22251,"fileName":385,"contentType":386},{"size":381,"image":22252},{"width":383,"height":384},{"sys":22254,"fields":22257},{"id":22255,"createdAt":22256},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":22258,"slug":22259,"articleIntro":22258,"category":22260},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[22261],{"metadata":22262,"sys":22265,"fields":22272},{"tags":22263,"concepts":22264},[],[],{"space":22266,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22268,"publishedVersion":334,"revision":59,"contentType":22270,"locale":27},{"sys":22267},{"type":12,"linkType":13,"id":14},{"sys":22269},{"id":20,"type":12,"linkType":21},{"sys":22271},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22273,"metaTitle":344,"metaDescription":345,"mainTitle":22274,"subtitle":364,"heroImage":22289,"ctaButton":387,"ctaLink":388},[343],{"data":22275,"content":22276,"nodeType":71},{},[22277,22283],{"data":22278,"content":22279,"nodeType":356},{},[22280],{"data":22281,"marks":22282,"value":355,"nodeType":79},{},[],{"data":22284,"content":22285,"nodeType":84},{},[22286],{"data":22287,"marks":22288,"value":363,"nodeType":79},{},[],{"metadata":22290,"sys":22293,"fields":22298},{"tags":22291,"concepts":22292},[],[],{"space":22294,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":22296,"publishedVersion":59,"revision":22,"locale":27},{"sys":22295},{"type":12,"linkType":13,"id":14},{"sys":22297},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":22299},{"url":379,"details":22300,"fileName":385,"contentType":386},{"size":381,"image":22301},{"width":383,"height":384},{"sys":22303,"fields":22306},{"id":22304,"createdAt":22305},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":22307,"slug":22308,"articleIntro":-1,"category":22309},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[22310],{"metadata":22311,"sys":22314,"fields":22321},{"tags":22312,"concepts":22313},[],[],{"space":22315,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22317,"publishedVersion":334,"revision":59,"contentType":22319,"locale":27},{"sys":22316},{"type":12,"linkType":13,"id":14},{"sys":22318},{"id":20,"type":12,"linkType":21},{"sys":22320},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22322,"metaTitle":344,"metaDescription":345,"mainTitle":22323,"subtitle":364,"heroImage":22338,"ctaButton":387,"ctaLink":388},[343],{"data":22324,"content":22325,"nodeType":71},{},[22326,22332],{"data":22327,"content":22328,"nodeType":356},{},[22329],{"data":22330,"marks":22331,"value":355,"nodeType":79},{},[],{"data":22333,"content":22334,"nodeType":84},{},[22335],{"data":22336,"marks":22337,"value":363,"nodeType":79},{},[],{"metadata":22339,"sys":22342,"fields":22347},{"tags":22340,"concepts":22341},[],[],{"space":22343,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":22345,"publishedVersion":59,"revision":22,"locale":27},{"sys":22344},{"type":12,"linkType":13,"id":14},{"sys":22346},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":22348},{"url":379,"details":22349,"fileName":385,"contentType":386},{"size":381,"image":22350},{"width":383,"height":384},{"sys":22352,"fields":22355},{"id":22353,"createdAt":22354},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":22356,"slug":22357,"articleIntro":22356,"category":22358},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[22359],{"metadata":22360,"sys":22363,"fields":22370},{"tags":22361,"concepts":22362},[],[],{"space":22364,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22366,"publishedVersion":334,"revision":59,"contentType":22368,"locale":27},{"sys":22365},{"type":12,"linkType":13,"id":14},{"sys":22367},{"id":20,"type":12,"linkType":21},{"sys":22369},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22371,"metaTitle":344,"metaDescription":345,"mainTitle":22372,"subtitle":364,"heroImage":22387,"ctaButton":387,"ctaLink":388},[343],{"data":22373,"content":22374,"nodeType":71},{},[22375,22381],{"data":22376,"content":22377,"nodeType":356},{},[22378],{"data":22379,"marks":22380,"value":355,"nodeType":79},{},[],{"data":22382,"content":22383,"nodeType":84},{},[22384],{"data":22385,"marks":22386,"value":363,"nodeType":79},{},[],{"metadata":22388,"sys":22391,"fields":22396},{"tags":22389,"concepts":22390},[],[],{"space":22392,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":22394,"publishedVersion":59,"revision":22,"locale":27},{"sys":22393},{"type":12,"linkType":13,"id":14},{"sys":22395},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":22397},{"url":379,"details":22398,"fileName":385,"contentType":386},{"size":381,"image":22399},{"width":383,"height":384},{"sys":22401,"fields":22404},{"id":22402,"createdAt":22403},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":22405,"slug":22406,"articleIntro":22405,"category":22407},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[22408],{"metadata":22409,"sys":22412,"fields":22419},{"tags":22410,"concepts":22411},[],[],{"space":22413,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22415,"publishedVersion":334,"revision":59,"contentType":22417,"locale":27},{"sys":22414},{"type":12,"linkType":13,"id":14},{"sys":22416},{"id":20,"type":12,"linkType":21},{"sys":22418},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22420,"metaTitle":344,"metaDescription":345,"mainTitle":22421,"subtitle":364,"heroImage":22436,"ctaButton":387,"ctaLink":388},[343],{"data":22422,"content":22423,"nodeType":71},{},[22424,22430],{"data":22425,"content":22426,"nodeType":356},{},[22427],{"data":22428,"marks":22429,"value":355,"nodeType":79},{},[],{"data":22431,"content":22432,"nodeType":84},{},[22433],{"data":22434,"marks":22435,"value":363,"nodeType":79},{},[],{"metadata":22437,"sys":22440,"fields":22445},{"tags":22438,"concepts":22439},[],[],{"space":22441,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":22443,"publishedVersion":59,"revision":22,"locale":27},{"sys":22442},{"type":12,"linkType":13,"id":14},{"sys":22444},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":22446},{"url":379,"details":22447,"fileName":385,"contentType":386},{"size":381,"image":22448},{"width":383,"height":384},{"sys":22450,"fields":22453},{"id":22451,"createdAt":22452},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":22454,"slug":22455,"articleIntro":22454,"category":22456},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[22457],{"metadata":22458,"sys":22461,"fields":22468},{"tags":22459,"concepts":22460},[],[],{"space":22462,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22464,"publishedVersion":334,"revision":59,"contentType":22466,"locale":27},{"sys":22463},{"type":12,"linkType":13,"id":14},{"sys":22465},{"id":20,"type":12,"linkType":21},{"sys":22467},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22469,"metaTitle":344,"metaDescription":345,"mainTitle":22470,"subtitle":364,"heroImage":22485,"ctaButton":387,"ctaLink":388},[343],{"data":22471,"content":22472,"nodeType":71},{},[22473,22479],{"data":22474,"content":22475,"nodeType":356},{},[22476],{"data":22477,"marks":22478,"value":355,"nodeType":79},{},[],{"data":22480,"content":22481,"nodeType":84},{},[22482],{"data":22483,"marks":22484,"value":363,"nodeType":79},{},[],{"metadata":22486,"sys":22489,"fields":22494},{"tags":22487,"concepts":22488},[],[],{"space":22490,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":22492,"publishedVersion":59,"revision":22,"locale":27},{"sys":22491},{"type":12,"linkType":13,"id":14},{"sys":22493},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":22495},{"url":379,"details":22496,"fileName":385,"contentType":386},{"size":381,"image":22497},{"width":383,"height":384},{"sys":22499,"fields":22502},{"id":22500,"createdAt":22501},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":22503,"slug":22504,"articleIntro":-1,"category":22505},"Compte 628 - Divers","compte-628-divers",[22506],{"metadata":22507,"sys":22510,"fields":22517},{"tags":22508,"concepts":22509},[],[],{"space":22511,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22513,"publishedVersion":334,"revision":59,"contentType":22515,"locale":27},{"sys":22512},{"type":12,"linkType":13,"id":14},{"sys":22514},{"id":20,"type":12,"linkType":21},{"sys":22516},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22518,"metaTitle":344,"metaDescription":345,"mainTitle":22519,"subtitle":364,"heroImage":22534,"ctaButton":387,"ctaLink":388},[343],{"data":22520,"content":22521,"nodeType":71},{},[22522,22528],{"data":22523,"content":22524,"nodeType":356},{},[22525],{"data":22526,"marks":22527,"value":355,"nodeType":79},{},[],{"data":22529,"content":22530,"nodeType":84},{},[22531],{"data":22532,"marks":22533,"value":363,"nodeType":79},{},[],{"metadata":22535,"sys":22538,"fields":22543},{"tags":22536,"concepts":22537},[],[],{"space":22539,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":22541,"publishedVersion":59,"revision":22,"locale":27},{"sys":22540},{"type":12,"linkType":13,"id":14},{"sys":22542},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":22544},{"url":379,"details":22545,"fileName":385,"contentType":386},{"size":381,"image":22546},{"width":383,"height":384},{"sys":22548,"fields":22551},{"id":22549,"createdAt":22550},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":22552,"slug":22553,"articleIntro":22552,"category":22554},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[22555],{"metadata":22556,"sys":22559,"fields":22566},{"tags":22557,"concepts":22558},[],[],{"space":22560,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22562,"publishedVersion":334,"revision":59,"contentType":22564,"locale":27},{"sys":22561},{"type":12,"linkType":13,"id":14},{"sys":22563},{"id":20,"type":12,"linkType":21},{"sys":22565},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22567,"metaTitle":344,"metaDescription":345,"mainTitle":22568,"subtitle":364,"heroImage":22583,"ctaButton":387,"ctaLink":388},[343],{"data":22569,"content":22570,"nodeType":71},{},[22571,22577],{"data":22572,"content":22573,"nodeType":356},{},[22574],{"data":22575,"marks":22576,"value":355,"nodeType":79},{},[],{"data":22578,"content":22579,"nodeType":84},{},[22580],{"data":22581,"marks":22582,"value":363,"nodeType":79},{},[],{"metadata":22584,"sys":22587,"fields":22592},{"tags":22585,"concepts":22586},[],[],{"space":22588,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":22590,"publishedVersion":59,"revision":22,"locale":27},{"sys":22589},{"type":12,"linkType":13,"id":14},{"sys":22591},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":22593},{"url":379,"details":22594,"fileName":385,"contentType":386},{"size":381,"image":22595},{"width":383,"height":384},{"sys":22597,"fields":22600},{"id":22598,"createdAt":22599},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":22601,"slug":22602,"articleIntro":22601,"category":22603},"78174 - Créances","compte-78174-creances",[22604],{"metadata":22605,"sys":22608,"fields":22615},{"tags":22606,"concepts":22607},[],[],{"space":22609,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22611,"publishedVersion":334,"revision":59,"contentType":22613,"locale":27},{"sys":22610},{"type":12,"linkType":13,"id":14},{"sys":22612},{"id":20,"type":12,"linkType":21},{"sys":22614},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22616,"metaTitle":344,"metaDescription":345,"mainTitle":22617,"subtitle":364,"heroImage":22632,"ctaButton":387,"ctaLink":388},[343],{"data":22618,"content":22619,"nodeType":71},{},[22620,22626],{"data":22621,"content":22622,"nodeType":356},{},[22623],{"data":22624,"marks":22625,"value":355,"nodeType":79},{},[],{"data":22627,"content":22628,"nodeType":84},{},[22629],{"data":22630,"marks":22631,"value":363,"nodeType":79},{},[],{"metadata":22633,"sys":22636,"fields":22641},{"tags":22634,"concepts":22635},[],[],{"space":22637,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":22639,"publishedVersion":59,"revision":22,"locale":27},{"sys":22638},{"type":12,"linkType":13,"id":14},{"sys":22640},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":22642},{"url":379,"details":22643,"fileName":385,"contentType":386},{"size":381,"image":22644},{"width":383,"height":384},{"sys":22646,"fields":22649},{"id":22647,"createdAt":22648},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":22650,"slug":22651,"articleIntro":22650,"category":22652},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[22653],{"metadata":22654,"sys":22657,"fields":22664},{"tags":22655,"concepts":22656},[],[],{"space":22658,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22660,"publishedVersion":334,"revision":59,"contentType":22662,"locale":27},{"sys":22659},{"type":12,"linkType":13,"id":14},{"sys":22661},{"id":20,"type":12,"linkType":21},{"sys":22663},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22665,"metaTitle":344,"metaDescription":345,"mainTitle":22666,"subtitle":364,"heroImage":22681,"ctaButton":387,"ctaLink":388},[343],{"data":22667,"content":22668,"nodeType":71},{},[22669,22675],{"data":22670,"content":22671,"nodeType":356},{},[22672],{"data":22673,"marks":22674,"value":355,"nodeType":79},{},[],{"data":22676,"content":22677,"nodeType":84},{},[22678],{"data":22679,"marks":22680,"value":363,"nodeType":79},{},[],{"metadata":22682,"sys":22685,"fields":22690},{"tags":22683,"concepts":22684},[],[],{"space":22686,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":22688,"publishedVersion":59,"revision":22,"locale":27},{"sys":22687},{"type":12,"linkType":13,"id":14},{"sys":22689},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":22691},{"url":379,"details":22692,"fileName":385,"contentType":386},{"size":381,"image":22693},{"width":383,"height":384},{"sys":22695,"fields":22697},{"id":22696,"createdAt":21178},"2faZxRvPQhG6UiwkwOCQNY",{"title":22698,"slug":22699,"articleIntro":22698,"category":22700},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[22701],{"metadata":22702,"sys":22705,"fields":22712},{"tags":22703,"concepts":22704},[],[],{"space":22706,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22708,"publishedVersion":334,"revision":59,"contentType":22710,"locale":27},{"sys":22707},{"type":12,"linkType":13,"id":14},{"sys":22709},{"id":20,"type":12,"linkType":21},{"sys":22711},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22713,"metaTitle":344,"metaDescription":345,"mainTitle":22714,"subtitle":364,"heroImage":22729,"ctaButton":387,"ctaLink":388},[343],{"data":22715,"content":22716,"nodeType":71},{},[22717,22723],{"data":22718,"content":22719,"nodeType":356},{},[22720],{"data":22721,"marks":22722,"value":355,"nodeType":79},{},[],{"data":22724,"content":22725,"nodeType":84},{},[22726],{"data":22727,"marks":22728,"value":363,"nodeType":79},{},[],{"metadata":22730,"sys":22733,"fields":22738},{"tags":22731,"concepts":22732},[],[],{"space":22734,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":22736,"publishedVersion":59,"revision":22,"locale":27},{"sys":22735},{"type":12,"linkType":13,"id":14},{"sys":22737},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":22739},{"url":379,"details":22740,"fileName":385,"contentType":386},{"size":381,"image":22741},{"width":383,"height":384},{"sys":22743,"fields":22746},{"id":22744,"createdAt":22745},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":22747,"slug":22748,"articleIntro":22747,"category":22749},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[22750],{"metadata":22751,"sys":22754,"fields":22761},{"tags":22752,"concepts":22753},[],[],{"space":22755,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22757,"publishedVersion":334,"revision":59,"contentType":22759,"locale":27},{"sys":22756},{"type":12,"linkType":13,"id":14},{"sys":22758},{"id":20,"type":12,"linkType":21},{"sys":22760},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22762,"metaTitle":344,"metaDescription":345,"mainTitle":22763,"subtitle":364,"heroImage":22778,"ctaButton":387,"ctaLink":388},[343],{"data":22764,"content":22765,"nodeType":71},{},[22766,22772],{"data":22767,"content":22768,"nodeType":356},{},[22769],{"data":22770,"marks":22771,"value":355,"nodeType":79},{},[],{"data":22773,"content":22774,"nodeType":84},{},[22775],{"data":22776,"marks":22777,"value":363,"nodeType":79},{},[],{"metadata":22779,"sys":22782,"fields":22787},{"tags":22780,"concepts":22781},[],[],{"space":22783,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":22785,"publishedVersion":59,"revision":22,"locale":27},{"sys":22784},{"type":12,"linkType":13,"id":14},{"sys":22786},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":22788},{"url":379,"details":22789,"fileName":385,"contentType":386},{"size":381,"image":22790},{"width":383,"height":384},{"sys":22792,"fields":22795},{"id":22793,"createdAt":22794},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":22796,"slug":22797,"articleIntro":22796,"category":22798},"613 - Locations","compte-613-locations",[22799],{"metadata":22800,"sys":22803,"fields":22810},{"tags":22801,"concepts":22802},[],[],{"space":22804,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22806,"publishedVersion":334,"revision":59,"contentType":22808,"locale":27},{"sys":22805},{"type":12,"linkType":13,"id":14},{"sys":22807},{"id":20,"type":12,"linkType":21},{"sys":22809},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22811,"metaTitle":344,"metaDescription":345,"mainTitle":22812,"subtitle":364,"heroImage":22827,"ctaButton":387,"ctaLink":388},[343],{"data":22813,"content":22814,"nodeType":71},{},[22815,22821],{"data":22816,"content":22817,"nodeType":356},{},[22818],{"data":22819,"marks":22820,"value":355,"nodeType":79},{},[],{"data":22822,"content":22823,"nodeType":84},{},[22824],{"data":22825,"marks":22826,"value":363,"nodeType":79},{},[],{"metadata":22828,"sys":22831,"fields":22836},{"tags":22829,"concepts":22830},[],[],{"space":22832,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":22834,"publishedVersion":59,"revision":22,"locale":27},{"sys":22833},{"type":12,"linkType":13,"id":14},{"sys":22835},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":22837},{"url":379,"details":22838,"fileName":385,"contentType":386},{"size":381,"image":22839},{"width":383,"height":384},{"sys":22841,"fields":22844},{"id":22842,"createdAt":22843},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":22845,"slug":22846,"articleIntro":22845,"category":22847},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[22848],{"metadata":22849,"sys":22852,"fields":22859},{"tags":22850,"concepts":22851},[],[],{"space":22853,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22855,"publishedVersion":334,"revision":59,"contentType":22857,"locale":27},{"sys":22854},{"type":12,"linkType":13,"id":14},{"sys":22856},{"id":20,"type":12,"linkType":21},{"sys":22858},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22860,"metaTitle":344,"metaDescription":345,"mainTitle":22861,"subtitle":364,"heroImage":22876,"ctaButton":387,"ctaLink":388},[343],{"data":22862,"content":22863,"nodeType":71},{},[22864,22870],{"data":22865,"content":22866,"nodeType":356},{},[22867],{"data":22868,"marks":22869,"value":355,"nodeType":79},{},[],{"data":22871,"content":22872,"nodeType":84},{},[22873],{"data":22874,"marks":22875,"value":363,"nodeType":79},{},[],{"metadata":22877,"sys":22880,"fields":22885},{"tags":22878,"concepts":22879},[],[],{"space":22881,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":22883,"publishedVersion":59,"revision":22,"locale":27},{"sys":22882},{"type":12,"linkType":13,"id":14},{"sys":22884},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":22886},{"url":379,"details":22887,"fileName":385,"contentType":386},{"size":381,"image":22888},{"width":383,"height":384},{"sys":22890,"fields":22893},{"id":22891,"createdAt":22892},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":22894,"slug":22895,"articleIntro":22894,"category":22896},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[22897],{"metadata":22898,"sys":22901,"fields":22908},{"tags":22899,"concepts":22900},[],[],{"space":22902,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22904,"publishedVersion":334,"revision":59,"contentType":22906,"locale":27},{"sys":22903},{"type":12,"linkType":13,"id":14},{"sys":22905},{"id":20,"type":12,"linkType":21},{"sys":22907},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22909,"metaTitle":344,"metaDescription":345,"mainTitle":22910,"subtitle":364,"heroImage":22925,"ctaButton":387,"ctaLink":388},[343],{"data":22911,"content":22912,"nodeType":71},{},[22913,22919],{"data":22914,"content":22915,"nodeType":356},{},[22916],{"data":22917,"marks":22918,"value":355,"nodeType":79},{},[],{"data":22920,"content":22921,"nodeType":84},{},[22922],{"data":22923,"marks":22924,"value":363,"nodeType":79},{},[],{"metadata":22926,"sys":22929,"fields":22934},{"tags":22927,"concepts":22928},[],[],{"space":22930,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":22932,"publishedVersion":59,"revision":22,"locale":27},{"sys":22931},{"type":12,"linkType":13,"id":14},{"sys":22933},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":22935},{"url":379,"details":22936,"fileName":385,"contentType":386},{"size":381,"image":22937},{"width":383,"height":384},{"sys":22939,"fields":22942},{"id":22940,"createdAt":22941},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":22943,"slug":22944,"articleIntro":22943,"category":22945},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[22946],{"metadata":22947,"sys":22950,"fields":22957},{"tags":22948,"concepts":22949},[],[],{"space":22951,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":22953,"publishedVersion":334,"revision":59,"contentType":22955,"locale":27},{"sys":22952},{"type":12,"linkType":13,"id":14},{"sys":22954},{"id":20,"type":12,"linkType":21},{"sys":22956},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":22958,"metaTitle":344,"metaDescription":345,"mainTitle":22959,"subtitle":364,"heroImage":22974,"ctaButton":387,"ctaLink":388},[343],{"data":22960,"content":22961,"nodeType":71},{},[22962,22968],{"data":22963,"content":22964,"nodeType":356},{},[22965],{"data":22966,"marks":22967,"value":355,"nodeType":79},{},[],{"data":22969,"content":22970,"nodeType":84},{},[22971],{"data":22972,"marks":22973,"value":363,"nodeType":79},{},[],{"metadata":22975,"sys":22978,"fields":22983},{"tags":22976,"concepts":22977},[],[],{"space":22979,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":22981,"publishedVersion":59,"revision":22,"locale":27},{"sys":22980},{"type":12,"linkType":13,"id":14},{"sys":22982},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":22984},{"url":379,"details":22985,"fileName":385,"contentType":386},{"size":381,"image":22986},{"width":383,"height":384},{"sys":22988,"fields":22991},{"id":22989,"createdAt":22990},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":22992,"slug":22993,"articleIntro":22992,"category":22994},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[22995],{"metadata":22996,"sys":22999,"fields":23006},{"tags":22997,"concepts":22998},[],[],{"space":23000,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23002,"publishedVersion":334,"revision":59,"contentType":23004,"locale":27},{"sys":23001},{"type":12,"linkType":13,"id":14},{"sys":23003},{"id":20,"type":12,"linkType":21},{"sys":23005},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23007,"metaTitle":344,"metaDescription":345,"mainTitle":23008,"subtitle":364,"heroImage":23023,"ctaButton":387,"ctaLink":388},[343],{"data":23009,"content":23010,"nodeType":71},{},[23011,23017],{"data":23012,"content":23013,"nodeType":356},{},[23014],{"data":23015,"marks":23016,"value":355,"nodeType":79},{},[],{"data":23018,"content":23019,"nodeType":84},{},[23020],{"data":23021,"marks":23022,"value":363,"nodeType":79},{},[],{"metadata":23024,"sys":23027,"fields":23032},{"tags":23025,"concepts":23026},[],[],{"space":23028,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":23030,"publishedVersion":59,"revision":22,"locale":27},{"sys":23029},{"type":12,"linkType":13,"id":14},{"sys":23031},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":23033},{"url":379,"details":23034,"fileName":385,"contentType":386},{"size":381,"image":23035},{"width":383,"height":384},{"sys":23037,"fields":23040},{"id":23038,"createdAt":23039},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":23041,"slug":23042,"articleIntro":23041,"category":23043},"618 - Divers","compte-618-divers",[23044],{"metadata":23045,"sys":23048,"fields":23055},{"tags":23046,"concepts":23047},[],[],{"space":23049,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23051,"publishedVersion":334,"revision":59,"contentType":23053,"locale":27},{"sys":23050},{"type":12,"linkType":13,"id":14},{"sys":23052},{"id":20,"type":12,"linkType":21},{"sys":23054},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23056,"metaTitle":344,"metaDescription":345,"mainTitle":23057,"subtitle":364,"heroImage":23072,"ctaButton":387,"ctaLink":388},[343],{"data":23058,"content":23059,"nodeType":71},{},[23060,23066],{"data":23061,"content":23062,"nodeType":356},{},[23063],{"data":23064,"marks":23065,"value":355,"nodeType":79},{},[],{"data":23067,"content":23068,"nodeType":84},{},[23069],{"data":23070,"marks":23071,"value":363,"nodeType":79},{},[],{"metadata":23073,"sys":23076,"fields":23081},{"tags":23074,"concepts":23075},[],[],{"space":23077,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":23079,"publishedVersion":59,"revision":22,"locale":27},{"sys":23078},{"type":12,"linkType":13,"id":14},{"sys":23080},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":23082},{"url":379,"details":23083,"fileName":385,"contentType":386},{"size":381,"image":23084},{"width":383,"height":384},{"sys":23086,"fields":23089},{"id":23087,"createdAt":23088},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":23090,"slug":23091,"articleIntro":23090,"category":23092},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[23093],{"metadata":23094,"sys":23097,"fields":23104},{"tags":23095,"concepts":23096},[],[],{"space":23098,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23100,"publishedVersion":334,"revision":59,"contentType":23102,"locale":27},{"sys":23099},{"type":12,"linkType":13,"id":14},{"sys":23101},{"id":20,"type":12,"linkType":21},{"sys":23103},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23105,"metaTitle":344,"metaDescription":345,"mainTitle":23106,"subtitle":364,"heroImage":23121,"ctaButton":387,"ctaLink":388},[343],{"data":23107,"content":23108,"nodeType":71},{},[23109,23115],{"data":23110,"content":23111,"nodeType":356},{},[23112],{"data":23113,"marks":23114,"value":355,"nodeType":79},{},[],{"data":23116,"content":23117,"nodeType":84},{},[23118],{"data":23119,"marks":23120,"value":363,"nodeType":79},{},[],{"metadata":23122,"sys":23125,"fields":23130},{"tags":23123,"concepts":23124},[],[],{"space":23126,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":23128,"publishedVersion":59,"revision":22,"locale":27},{"sys":23127},{"type":12,"linkType":13,"id":14},{"sys":23129},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":23131},{"url":379,"details":23132,"fileName":385,"contentType":386},{"size":381,"image":23133},{"width":383,"height":384},{"sys":23135,"fields":23138},{"id":23136,"createdAt":23137},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":23139,"slug":23140,"articleIntro":23139,"category":23141},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[23142],{"metadata":23143,"sys":23146,"fields":23153},{"tags":23144,"concepts":23145},[],[],{"space":23147,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23149,"publishedVersion":334,"revision":59,"contentType":23151,"locale":27},{"sys":23148},{"type":12,"linkType":13,"id":14},{"sys":23150},{"id":20,"type":12,"linkType":21},{"sys":23152},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23154,"metaTitle":344,"metaDescription":345,"mainTitle":23155,"subtitle":364,"heroImage":23170,"ctaButton":387,"ctaLink":388},[343],{"data":23156,"content":23157,"nodeType":71},{},[23158,23164],{"data":23159,"content":23160,"nodeType":356},{},[23161],{"data":23162,"marks":23163,"value":355,"nodeType":79},{},[],{"data":23165,"content":23166,"nodeType":84},{},[23167],{"data":23168,"marks":23169,"value":363,"nodeType":79},{},[],{"metadata":23171,"sys":23174,"fields":23179},{"tags":23172,"concepts":23173},[],[],{"space":23175,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":23177,"publishedVersion":59,"revision":22,"locale":27},{"sys":23176},{"type":12,"linkType":13,"id":14},{"sys":23178},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":23180},{"url":379,"details":23181,"fileName":385,"contentType":386},{"size":381,"image":23182},{"width":383,"height":384},{"sys":23184,"fields":23187},{"id":23185,"createdAt":23186},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":23188,"slug":23189,"articleIntro":-1,"category":23190},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[23191],{"metadata":23192,"sys":23195,"fields":23202},{"tags":23193,"concepts":23194},[],[],{"space":23196,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23198,"publishedVersion":334,"revision":59,"contentType":23200,"locale":27},{"sys":23197},{"type":12,"linkType":13,"id":14},{"sys":23199},{"id":20,"type":12,"linkType":21},{"sys":23201},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23203,"metaTitle":344,"metaDescription":345,"mainTitle":23204,"subtitle":364,"heroImage":23219,"ctaButton":387,"ctaLink":388},[343],{"data":23205,"content":23206,"nodeType":71},{},[23207,23213],{"data":23208,"content":23209,"nodeType":356},{},[23210],{"data":23211,"marks":23212,"value":355,"nodeType":79},{},[],{"data":23214,"content":23215,"nodeType":84},{},[23216],{"data":23217,"marks":23218,"value":363,"nodeType":79},{},[],{"metadata":23220,"sys":23223,"fields":23228},{"tags":23221,"concepts":23222},[],[],{"space":23224,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":23226,"publishedVersion":59,"revision":22,"locale":27},{"sys":23225},{"type":12,"linkType":13,"id":14},{"sys":23227},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":23229},{"url":379,"details":23230,"fileName":385,"contentType":386},{"size":381,"image":23231},{"width":383,"height":384},{"sys":23233,"fields":23236},{"id":23234,"createdAt":23235},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":23237,"slug":23238,"articleIntro":23237,"category":23239},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[23240],{"metadata":23241,"sys":23244,"fields":23251},{"tags":23242,"concepts":23243},[],[],{"space":23245,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23247,"publishedVersion":334,"revision":59,"contentType":23249,"locale":27},{"sys":23246},{"type":12,"linkType":13,"id":14},{"sys":23248},{"id":20,"type":12,"linkType":21},{"sys":23250},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23252,"metaTitle":344,"metaDescription":345,"mainTitle":23253,"subtitle":364,"heroImage":23268,"ctaButton":387,"ctaLink":388},[343],{"data":23254,"content":23255,"nodeType":71},{},[23256,23262],{"data":23257,"content":23258,"nodeType":356},{},[23259],{"data":23260,"marks":23261,"value":355,"nodeType":79},{},[],{"data":23263,"content":23264,"nodeType":84},{},[23265],{"data":23266,"marks":23267,"value":363,"nodeType":79},{},[],{"metadata":23269,"sys":23272,"fields":23277},{"tags":23270,"concepts":23271},[],[],{"space":23273,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":23275,"publishedVersion":59,"revision":22,"locale":27},{"sys":23274},{"type":12,"linkType":13,"id":14},{"sys":23276},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":23278},{"url":379,"details":23279,"fileName":385,"contentType":386},{"size":381,"image":23280},{"width":383,"height":384},{"sys":23282,"fields":23285},{"id":23283,"createdAt":23284},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":23286,"slug":23287,"articleIntro":23286,"category":23288},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[23289],{"metadata":23290,"sys":23293,"fields":23300},{"tags":23291,"concepts":23292},[],[],{"space":23294,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23296,"publishedVersion":334,"revision":59,"contentType":23298,"locale":27},{"sys":23295},{"type":12,"linkType":13,"id":14},{"sys":23297},{"id":20,"type":12,"linkType":21},{"sys":23299},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23301,"metaTitle":344,"metaDescription":345,"mainTitle":23302,"subtitle":364,"heroImage":23317,"ctaButton":387,"ctaLink":388},[343],{"data":23303,"content":23304,"nodeType":71},{},[23305,23311],{"data":23306,"content":23307,"nodeType":356},{},[23308],{"data":23309,"marks":23310,"value":355,"nodeType":79},{},[],{"data":23312,"content":23313,"nodeType":84},{},[23314],{"data":23315,"marks":23316,"value":363,"nodeType":79},{},[],{"metadata":23318,"sys":23321,"fields":23326},{"tags":23319,"concepts":23320},[],[],{"space":23322,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":23324,"publishedVersion":59,"revision":22,"locale":27},{"sys":23323},{"type":12,"linkType":13,"id":14},{"sys":23325},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":23327},{"url":379,"details":23328,"fileName":385,"contentType":386},{"size":381,"image":23329},{"width":383,"height":384},{"sys":23331,"fields":23334},{"id":23332,"createdAt":23333},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":23335,"slug":23336,"articleIntro":23335,"category":23337},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[23338],{"metadata":23339,"sys":23342,"fields":23349},{"tags":23340,"concepts":23341},[],[],{"space":23343,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23345,"publishedVersion":334,"revision":59,"contentType":23347,"locale":27},{"sys":23344},{"type":12,"linkType":13,"id":14},{"sys":23346},{"id":20,"type":12,"linkType":21},{"sys":23348},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23350,"metaTitle":344,"metaDescription":345,"mainTitle":23351,"subtitle":364,"heroImage":23366,"ctaButton":387,"ctaLink":388},[343],{"data":23352,"content":23353,"nodeType":71},{},[23354,23360],{"data":23355,"content":23356,"nodeType":356},{},[23357],{"data":23358,"marks":23359,"value":355,"nodeType":79},{},[],{"data":23361,"content":23362,"nodeType":84},{},[23363],{"data":23364,"marks":23365,"value":363,"nodeType":79},{},[],{"metadata":23367,"sys":23370,"fields":23375},{"tags":23368,"concepts":23369},[],[],{"space":23371,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":23373,"publishedVersion":59,"revision":22,"locale":27},{"sys":23372},{"type":12,"linkType":13,"id":14},{"sys":23374},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":23376},{"url":379,"details":23377,"fileName":385,"contentType":386},{"size":381,"image":23378},{"width":383,"height":384},{"sys":23380,"fields":23383},{"id":23381,"createdAt":23382},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":23384,"slug":23385,"articleIntro":23384,"category":23386},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[23387],{"metadata":23388,"sys":23391,"fields":23398},{"tags":23389,"concepts":23390},[],[],{"space":23392,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23394,"publishedVersion":334,"revision":59,"contentType":23396,"locale":27},{"sys":23393},{"type":12,"linkType":13,"id":14},{"sys":23395},{"id":20,"type":12,"linkType":21},{"sys":23397},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23399,"metaTitle":344,"metaDescription":345,"mainTitle":23400,"subtitle":364,"heroImage":23415,"ctaButton":387,"ctaLink":388},[343],{"data":23401,"content":23402,"nodeType":71},{},[23403,23409],{"data":23404,"content":23405,"nodeType":356},{},[23406],{"data":23407,"marks":23408,"value":355,"nodeType":79},{},[],{"data":23410,"content":23411,"nodeType":84},{},[23412],{"data":23413,"marks":23414,"value":363,"nodeType":79},{},[],{"metadata":23416,"sys":23419,"fields":23424},{"tags":23417,"concepts":23418},[],[],{"space":23420,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":23422,"publishedVersion":59,"revision":22,"locale":27},{"sys":23421},{"type":12,"linkType":13,"id":14},{"sys":23423},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":23425},{"url":379,"details":23426,"fileName":385,"contentType":386},{"size":381,"image":23427},{"width":383,"height":384},{"sys":23429,"fields":23432},{"id":23430,"createdAt":23431},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":23433,"slug":23434,"articleIntro":23433,"category":23435},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[23436],{"metadata":23437,"sys":23440,"fields":23447},{"tags":23438,"concepts":23439},[],[],{"space":23441,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23443,"publishedVersion":334,"revision":59,"contentType":23445,"locale":27},{"sys":23442},{"type":12,"linkType":13,"id":14},{"sys":23444},{"id":20,"type":12,"linkType":21},{"sys":23446},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23448,"metaTitle":344,"metaDescription":345,"mainTitle":23449,"subtitle":364,"heroImage":23464,"ctaButton":387,"ctaLink":388},[343],{"data":23450,"content":23451,"nodeType":71},{},[23452,23458],{"data":23453,"content":23454,"nodeType":356},{},[23455],{"data":23456,"marks":23457,"value":355,"nodeType":79},{},[],{"data":23459,"content":23460,"nodeType":84},{},[23461],{"data":23462,"marks":23463,"value":363,"nodeType":79},{},[],{"metadata":23465,"sys":23468,"fields":23473},{"tags":23466,"concepts":23467},[],[],{"space":23469,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":23471,"publishedVersion":59,"revision":22,"locale":27},{"sys":23470},{"type":12,"linkType":13,"id":14},{"sys":23472},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":23474},{"url":379,"details":23475,"fileName":385,"contentType":386},{"size":381,"image":23476},{"width":383,"height":384},{"sys":23478,"fields":23481},{"id":23479,"createdAt":23480},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":23482,"slug":23483,"articleIntro":-1,"category":23484},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[23485],{"metadata":23486,"sys":23489,"fields":23496},{"tags":23487,"concepts":23488},[],[],{"space":23490,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23492,"publishedVersion":334,"revision":59,"contentType":23494,"locale":27},{"sys":23491},{"type":12,"linkType":13,"id":14},{"sys":23493},{"id":20,"type":12,"linkType":21},{"sys":23495},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23497,"metaTitle":344,"metaDescription":345,"mainTitle":23498,"subtitle":364,"heroImage":23513,"ctaButton":387,"ctaLink":388},[343],{"data":23499,"content":23500,"nodeType":71},{},[23501,23507],{"data":23502,"content":23503,"nodeType":356},{},[23504],{"data":23505,"marks":23506,"value":355,"nodeType":79},{},[],{"data":23508,"content":23509,"nodeType":84},{},[23510],{"data":23511,"marks":23512,"value":363,"nodeType":79},{},[],{"metadata":23514,"sys":23517,"fields":23522},{"tags":23515,"concepts":23516},[],[],{"space":23518,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":23520,"publishedVersion":59,"revision":22,"locale":27},{"sys":23519},{"type":12,"linkType":13,"id":14},{"sys":23521},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":23523},{"url":379,"details":23524,"fileName":385,"contentType":386},{"size":381,"image":23525},{"width":383,"height":384},{"sys":23527,"fields":23530},{"id":23528,"createdAt":23529},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":23531,"slug":23532,"articleIntro":23531,"category":23533},"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",[23534],{"metadata":23535,"sys":23538,"fields":23545},{"tags":23536,"concepts":23537},[],[],{"space":23539,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23541,"publishedVersion":334,"revision":59,"contentType":23543,"locale":27},{"sys":23540},{"type":12,"linkType":13,"id":14},{"sys":23542},{"id":20,"type":12,"linkType":21},{"sys":23544},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23546,"metaTitle":344,"metaDescription":345,"mainTitle":23547,"subtitle":364,"heroImage":23562,"ctaButton":387,"ctaLink":388},[343],{"data":23548,"content":23549,"nodeType":71},{},[23550,23556],{"data":23551,"content":23552,"nodeType":356},{},[23553],{"data":23554,"marks":23555,"value":355,"nodeType":79},{},[],{"data":23557,"content":23558,"nodeType":84},{},[23559],{"data":23560,"marks":23561,"value":363,"nodeType":79},{},[],{"metadata":23563,"sys":23566,"fields":23571},{"tags":23564,"concepts":23565},[],[],{"space":23567,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":23569,"publishedVersion":59,"revision":22,"locale":27},{"sys":23568},{"type":12,"linkType":13,"id":14},{"sys":23570},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":23572},{"url":379,"details":23573,"fileName":385,"contentType":386},{"size":381,"image":23574},{"width":383,"height":384},{"sys":23576,"fields":23579},{"id":23577,"createdAt":23578},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":23580,"slug":23581,"articleIntro":23580,"category":23582},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[23583],{"metadata":23584,"sys":23587,"fields":23594},{"tags":23585,"concepts":23586},[],[],{"space":23588,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23590,"publishedVersion":334,"revision":59,"contentType":23592,"locale":27},{"sys":23589},{"type":12,"linkType":13,"id":14},{"sys":23591},{"id":20,"type":12,"linkType":21},{"sys":23593},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23595,"metaTitle":344,"metaDescription":345,"mainTitle":23596,"subtitle":364,"heroImage":23611,"ctaButton":387,"ctaLink":388},[343],{"data":23597,"content":23598,"nodeType":71},{},[23599,23605],{"data":23600,"content":23601,"nodeType":356},{},[23602],{"data":23603,"marks":23604,"value":355,"nodeType":79},{},[],{"data":23606,"content":23607,"nodeType":84},{},[23608],{"data":23609,"marks":23610,"value":363,"nodeType":79},{},[],{"metadata":23612,"sys":23615,"fields":23620},{"tags":23613,"concepts":23614},[],[],{"space":23616,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":23618,"publishedVersion":59,"revision":22,"locale":27},{"sys":23617},{"type":12,"linkType":13,"id":14},{"sys":23619},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":23621},{"url":379,"details":23622,"fileName":385,"contentType":386},{"size":381,"image":23623},{"width":383,"height":384},{"sys":23625,"fields":23628},{"id":23626,"createdAt":23627},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":23629,"slug":23630,"articleIntro":-1,"category":23631},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[23632],{"metadata":23633,"sys":23636,"fields":23643},{"tags":23634,"concepts":23635},[],[],{"space":23637,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23639,"publishedVersion":334,"revision":59,"contentType":23641,"locale":27},{"sys":23638},{"type":12,"linkType":13,"id":14},{"sys":23640},{"id":20,"type":12,"linkType":21},{"sys":23642},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23644,"metaTitle":344,"metaDescription":345,"mainTitle":23645,"subtitle":364,"heroImage":23660,"ctaButton":387,"ctaLink":388},[343],{"data":23646,"content":23647,"nodeType":71},{},[23648,23654],{"data":23649,"content":23650,"nodeType":356},{},[23651],{"data":23652,"marks":23653,"value":355,"nodeType":79},{},[],{"data":23655,"content":23656,"nodeType":84},{},[23657],{"data":23658,"marks":23659,"value":363,"nodeType":79},{},[],{"metadata":23661,"sys":23664,"fields":23669},{"tags":23662,"concepts":23663},[],[],{"space":23665,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":23667,"publishedVersion":59,"revision":22,"locale":27},{"sys":23666},{"type":12,"linkType":13,"id":14},{"sys":23668},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":23670},{"url":379,"details":23671,"fileName":385,"contentType":386},{"size":381,"image":23672},{"width":383,"height":384},{"sys":23674,"fields":23677},{"id":23675,"createdAt":23676},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":23678,"slug":23679,"articleIntro":-1,"category":23680},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[23681],{"metadata":23682,"sys":23685,"fields":23692},{"tags":23683,"concepts":23684},[],[],{"space":23686,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23688,"publishedVersion":334,"revision":59,"contentType":23690,"locale":27},{"sys":23687},{"type":12,"linkType":13,"id":14},{"sys":23689},{"id":20,"type":12,"linkType":21},{"sys":23691},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23693,"metaTitle":344,"metaDescription":345,"mainTitle":23694,"subtitle":364,"heroImage":23709,"ctaButton":387,"ctaLink":388},[343],{"data":23695,"content":23696,"nodeType":71},{},[23697,23703],{"data":23698,"content":23699,"nodeType":356},{},[23700],{"data":23701,"marks":23702,"value":355,"nodeType":79},{},[],{"data":23704,"content":23705,"nodeType":84},{},[23706],{"data":23707,"marks":23708,"value":363,"nodeType":79},{},[],{"metadata":23710,"sys":23713,"fields":23718},{"tags":23711,"concepts":23712},[],[],{"space":23714,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":23716,"publishedVersion":59,"revision":22,"locale":27},{"sys":23715},{"type":12,"linkType":13,"id":14},{"sys":23717},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":23719},{"url":379,"details":23720,"fileName":385,"contentType":386},{"size":381,"image":23721},{"width":383,"height":384},{"sys":23723,"fields":23726},{"id":23724,"createdAt":23725},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":23727,"slug":23728,"articleIntro":23727,"category":23729},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[23730],{"metadata":23731,"sys":23734,"fields":23741},{"tags":23732,"concepts":23733},[],[],{"space":23735,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23737,"publishedVersion":334,"revision":59,"contentType":23739,"locale":27},{"sys":23736},{"type":12,"linkType":13,"id":14},{"sys":23738},{"id":20,"type":12,"linkType":21},{"sys":23740},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23742,"metaTitle":344,"metaDescription":345,"mainTitle":23743,"subtitle":364,"heroImage":23758,"ctaButton":387,"ctaLink":388},[343],{"data":23744,"content":23745,"nodeType":71},{},[23746,23752],{"data":23747,"content":23748,"nodeType":356},{},[23749],{"data":23750,"marks":23751,"value":355,"nodeType":79},{},[],{"data":23753,"content":23754,"nodeType":84},{},[23755],{"data":23756,"marks":23757,"value":363,"nodeType":79},{},[],{"metadata":23759,"sys":23762,"fields":23767},{"tags":23760,"concepts":23761},[],[],{"space":23763,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":23765,"publishedVersion":59,"revision":22,"locale":27},{"sys":23764},{"type":12,"linkType":13,"id":14},{"sys":23766},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":23768},{"url":379,"details":23769,"fileName":385,"contentType":386},{"size":381,"image":23770},{"width":383,"height":384},{"sys":23772,"fields":23775},{"id":23773,"createdAt":23774},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":23776,"slug":23777,"articleIntro":23776,"category":23778},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[23779],{"metadata":23780,"sys":23783,"fields":23790},{"tags":23781,"concepts":23782},[],[],{"space":23784,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23786,"publishedVersion":334,"revision":59,"contentType":23788,"locale":27},{"sys":23785},{"type":12,"linkType":13,"id":14},{"sys":23787},{"id":20,"type":12,"linkType":21},{"sys":23789},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23791,"metaTitle":344,"metaDescription":345,"mainTitle":23792,"subtitle":364,"heroImage":23807,"ctaButton":387,"ctaLink":388},[343],{"data":23793,"content":23794,"nodeType":71},{},[23795,23801],{"data":23796,"content":23797,"nodeType":356},{},[23798],{"data":23799,"marks":23800,"value":355,"nodeType":79},{},[],{"data":23802,"content":23803,"nodeType":84},{},[23804],{"data":23805,"marks":23806,"value":363,"nodeType":79},{},[],{"metadata":23808,"sys":23811,"fields":23816},{"tags":23809,"concepts":23810},[],[],{"space":23812,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":23814,"publishedVersion":59,"revision":22,"locale":27},{"sys":23813},{"type":12,"linkType":13,"id":14},{"sys":23815},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":23817},{"url":379,"details":23818,"fileName":385,"contentType":386},{"size":381,"image":23819},{"width":383,"height":384},{"sys":23821,"fields":23824},{"id":23822,"createdAt":23823},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":23825,"slug":23826,"articleIntro":23825,"category":23827},"2313 - Constructions","compte-2313-constructions",[23828],{"metadata":23829,"sys":23832,"fields":23839},{"tags":23830,"concepts":23831},[],[],{"space":23833,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23835,"publishedVersion":334,"revision":59,"contentType":23837,"locale":27},{"sys":23834},{"type":12,"linkType":13,"id":14},{"sys":23836},{"id":20,"type":12,"linkType":21},{"sys":23838},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23840,"metaTitle":344,"metaDescription":345,"mainTitle":23841,"subtitle":364,"heroImage":23856,"ctaButton":387,"ctaLink":388},[343],{"data":23842,"content":23843,"nodeType":71},{},[23844,23850],{"data":23845,"content":23846,"nodeType":356},{},[23847],{"data":23848,"marks":23849,"value":355,"nodeType":79},{},[],{"data":23851,"content":23852,"nodeType":84},{},[23853],{"data":23854,"marks":23855,"value":363,"nodeType":79},{},[],{"metadata":23857,"sys":23860,"fields":23865},{"tags":23858,"concepts":23859},[],[],{"space":23861,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":23863,"publishedVersion":59,"revision":22,"locale":27},{"sys":23862},{"type":12,"linkType":13,"id":14},{"sys":23864},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":23866},{"url":379,"details":23867,"fileName":385,"contentType":386},{"size":381,"image":23868},{"width":383,"height":384},{"sys":23870,"fields":23873},{"id":23871,"createdAt":23872},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":23874,"slug":23875,"articleIntro":23874,"category":23876},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[23877],{"metadata":23878,"sys":23881,"fields":23888},{"tags":23879,"concepts":23880},[],[],{"space":23882,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23884,"publishedVersion":334,"revision":59,"contentType":23886,"locale":27},{"sys":23883},{"type":12,"linkType":13,"id":14},{"sys":23885},{"id":20,"type":12,"linkType":21},{"sys":23887},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23889,"metaTitle":344,"metaDescription":345,"mainTitle":23890,"subtitle":364,"heroImage":23905,"ctaButton":387,"ctaLink":388},[343],{"data":23891,"content":23892,"nodeType":71},{},[23893,23899],{"data":23894,"content":23895,"nodeType":356},{},[23896],{"data":23897,"marks":23898,"value":355,"nodeType":79},{},[],{"data":23900,"content":23901,"nodeType":84},{},[23902],{"data":23903,"marks":23904,"value":363,"nodeType":79},{},[],{"metadata":23906,"sys":23909,"fields":23914},{"tags":23907,"concepts":23908},[],[],{"space":23910,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":23912,"publishedVersion":59,"revision":22,"locale":27},{"sys":23911},{"type":12,"linkType":13,"id":14},{"sys":23913},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":23915},{"url":379,"details":23916,"fileName":385,"contentType":386},{"size":381,"image":23917},{"width":383,"height":384},{"sys":23919,"fields":23922},{"id":23920,"createdAt":23921},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":23923,"slug":23924,"articleIntro":23923,"category":23925},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[23926],{"metadata":23927,"sys":23930,"fields":23937},{"tags":23928,"concepts":23929},[],[],{"space":23931,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23933,"publishedVersion":334,"revision":59,"contentType":23935,"locale":27},{"sys":23932},{"type":12,"linkType":13,"id":14},{"sys":23934},{"id":20,"type":12,"linkType":21},{"sys":23936},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23938,"metaTitle":344,"metaDescription":345,"mainTitle":23939,"subtitle":364,"heroImage":23954,"ctaButton":387,"ctaLink":388},[343],{"data":23940,"content":23941,"nodeType":71},{},[23942,23948],{"data":23943,"content":23944,"nodeType":356},{},[23945],{"data":23946,"marks":23947,"value":355,"nodeType":79},{},[],{"data":23949,"content":23950,"nodeType":84},{},[23951],{"data":23952,"marks":23953,"value":363,"nodeType":79},{},[],{"metadata":23955,"sys":23958,"fields":23963},{"tags":23956,"concepts":23957},[],[],{"space":23959,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":23961,"publishedVersion":59,"revision":22,"locale":27},{"sys":23960},{"type":12,"linkType":13,"id":14},{"sys":23962},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":23964},{"url":379,"details":23965,"fileName":385,"contentType":386},{"size":381,"image":23966},{"width":383,"height":384},{"sys":23968,"fields":23971},{"id":23969,"createdAt":23970},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":23972,"slug":23973,"articleIntro":23972,"category":23974},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[23975],{"metadata":23976,"sys":23979,"fields":23986},{"tags":23977,"concepts":23978},[],[],{"space":23980,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":23982,"publishedVersion":334,"revision":59,"contentType":23984,"locale":27},{"sys":23981},{"type":12,"linkType":13,"id":14},{"sys":23983},{"id":20,"type":12,"linkType":21},{"sys":23985},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":23987,"metaTitle":344,"metaDescription":345,"mainTitle":23988,"subtitle":364,"heroImage":24003,"ctaButton":387,"ctaLink":388},[343],{"data":23989,"content":23990,"nodeType":71},{},[23991,23997],{"data":23992,"content":23993,"nodeType":356},{},[23994],{"data":23995,"marks":23996,"value":355,"nodeType":79},{},[],{"data":23998,"content":23999,"nodeType":84},{},[24000],{"data":24001,"marks":24002,"value":363,"nodeType":79},{},[],{"metadata":24004,"sys":24007,"fields":24012},{"tags":24005,"concepts":24006},[],[],{"space":24008,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":24010,"publishedVersion":59,"revision":22,"locale":27},{"sys":24009},{"type":12,"linkType":13,"id":14},{"sys":24011},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":24013},{"url":379,"details":24014,"fileName":385,"contentType":386},{"size":381,"image":24015},{"width":383,"height":384},{"sys":24017,"fields":24020},{"id":24018,"createdAt":24019},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":24021,"slug":24022,"articleIntro":24021,"category":24023},"2748 - Autres prêts","compte-2748-autres-prets",[24024],{"metadata":24025,"sys":24028,"fields":24035},{"tags":24026,"concepts":24027},[],[],{"space":24029,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24031,"publishedVersion":334,"revision":59,"contentType":24033,"locale":27},{"sys":24030},{"type":12,"linkType":13,"id":14},{"sys":24032},{"id":20,"type":12,"linkType":21},{"sys":24034},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24036,"metaTitle":344,"metaDescription":345,"mainTitle":24037,"subtitle":364,"heroImage":24052,"ctaButton":387,"ctaLink":388},[343],{"data":24038,"content":24039,"nodeType":71},{},[24040,24046],{"data":24041,"content":24042,"nodeType":356},{},[24043],{"data":24044,"marks":24045,"value":355,"nodeType":79},{},[],{"data":24047,"content":24048,"nodeType":84},{},[24049],{"data":24050,"marks":24051,"value":363,"nodeType":79},{},[],{"metadata":24053,"sys":24056,"fields":24061},{"tags":24054,"concepts":24055},[],[],{"space":24057,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":24059,"publishedVersion":59,"revision":22,"locale":27},{"sys":24058},{"type":12,"linkType":13,"id":14},{"sys":24060},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":24062},{"url":379,"details":24063,"fileName":385,"contentType":386},{"size":381,"image":24064},{"width":383,"height":384},{"sys":24066,"fields":24069},{"id":24067,"createdAt":24068},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":24070,"slug":24071,"articleIntro":-1,"category":24072},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[24073],{"metadata":24074,"sys":24077,"fields":24084},{"tags":24075,"concepts":24076},[],[],{"space":24078,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24080,"publishedVersion":334,"revision":59,"contentType":24082,"locale":27},{"sys":24079},{"type":12,"linkType":13,"id":14},{"sys":24081},{"id":20,"type":12,"linkType":21},{"sys":24083},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24085,"metaTitle":344,"metaDescription":345,"mainTitle":24086,"subtitle":364,"heroImage":24101,"ctaButton":387,"ctaLink":388},[343],{"data":24087,"content":24088,"nodeType":71},{},[24089,24095],{"data":24090,"content":24091,"nodeType":356},{},[24092],{"data":24093,"marks":24094,"value":355,"nodeType":79},{},[],{"data":24096,"content":24097,"nodeType":84},{},[24098],{"data":24099,"marks":24100,"value":363,"nodeType":79},{},[],{"metadata":24102,"sys":24105,"fields":24110},{"tags":24103,"concepts":24104},[],[],{"space":24106,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":24108,"publishedVersion":59,"revision":22,"locale":27},{"sys":24107},{"type":12,"linkType":13,"id":14},{"sys":24109},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":24111},{"url":379,"details":24112,"fileName":385,"contentType":386},{"size":381,"image":24113},{"width":383,"height":384},{"sys":24115,"fields":24118},{"id":24116,"createdAt":24117},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":24119,"slug":24120,"articleIntro":24119,"category":24121},"Compte 2131 - Bâtiments","compte-2131-batiments",[24122],{"metadata":24123,"sys":24126,"fields":24133},{"tags":24124,"concepts":24125},[],[],{"space":24127,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24129,"publishedVersion":334,"revision":59,"contentType":24131,"locale":27},{"sys":24128},{"type":12,"linkType":13,"id":14},{"sys":24130},{"id":20,"type":12,"linkType":21},{"sys":24132},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24134,"metaTitle":344,"metaDescription":345,"mainTitle":24135,"subtitle":364,"heroImage":24150,"ctaButton":387,"ctaLink":388},[343],{"data":24136,"content":24137,"nodeType":71},{},[24138,24144],{"data":24139,"content":24140,"nodeType":356},{},[24141],{"data":24142,"marks":24143,"value":355,"nodeType":79},{},[],{"data":24145,"content":24146,"nodeType":84},{},[24147],{"data":24148,"marks":24149,"value":363,"nodeType":79},{},[],{"metadata":24151,"sys":24154,"fields":24159},{"tags":24152,"concepts":24153},[],[],{"space":24155,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":24157,"publishedVersion":59,"revision":22,"locale":27},{"sys":24156},{"type":12,"linkType":13,"id":14},{"sys":24158},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":24160},{"url":379,"details":24161,"fileName":385,"contentType":386},{"size":381,"image":24162},{"width":383,"height":384},{"sys":24164,"fields":24167},{"id":24165,"createdAt":24166},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":24168,"slug":24169,"articleIntro":24168,"category":24170},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[24171],{"metadata":24172,"sys":24175,"fields":24182},{"tags":24173,"concepts":24174},[],[],{"space":24176,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24178,"publishedVersion":334,"revision":59,"contentType":24180,"locale":27},{"sys":24177},{"type":12,"linkType":13,"id":14},{"sys":24179},{"id":20,"type":12,"linkType":21},{"sys":24181},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24183,"metaTitle":344,"metaDescription":345,"mainTitle":24184,"subtitle":364,"heroImage":24199,"ctaButton":387,"ctaLink":388},[343],{"data":24185,"content":24186,"nodeType":71},{},[24187,24193],{"data":24188,"content":24189,"nodeType":356},{},[24190],{"data":24191,"marks":24192,"value":355,"nodeType":79},{},[],{"data":24194,"content":24195,"nodeType":84},{},[24196],{"data":24197,"marks":24198,"value":363,"nodeType":79},{},[],{"metadata":24200,"sys":24203,"fields":24208},{"tags":24201,"concepts":24202},[],[],{"space":24204,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":24206,"publishedVersion":59,"revision":22,"locale":27},{"sys":24205},{"type":12,"linkType":13,"id":14},{"sys":24207},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":24209},{"url":379,"details":24210,"fileName":385,"contentType":386},{"size":381,"image":24211},{"width":383,"height":384},{"sys":24213,"fields":24216},{"id":24214,"createdAt":24215},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":24217,"slug":24218,"articleIntro":24217,"category":24219},"1688 - Intérêts courus","compte-1688-interets-courus",[24220],{"metadata":24221,"sys":24224,"fields":24231},{"tags":24222,"concepts":24223},[],[],{"space":24225,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24227,"publishedVersion":334,"revision":59,"contentType":24229,"locale":27},{"sys":24226},{"type":12,"linkType":13,"id":14},{"sys":24228},{"id":20,"type":12,"linkType":21},{"sys":24230},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24232,"metaTitle":344,"metaDescription":345,"mainTitle":24233,"subtitle":364,"heroImage":24248,"ctaButton":387,"ctaLink":388},[343],{"data":24234,"content":24235,"nodeType":71},{},[24236,24242],{"data":24237,"content":24238,"nodeType":356},{},[24239],{"data":24240,"marks":24241,"value":355,"nodeType":79},{},[],{"data":24243,"content":24244,"nodeType":84},{},[24245],{"data":24246,"marks":24247,"value":363,"nodeType":79},{},[],{"metadata":24249,"sys":24252,"fields":24257},{"tags":24250,"concepts":24251},[],[],{"space":24253,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":24255,"publishedVersion":59,"revision":22,"locale":27},{"sys":24254},{"type":12,"linkType":13,"id":14},{"sys":24256},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":24258},{"url":379,"details":24259,"fileName":385,"contentType":386},{"size":381,"image":24260},{"width":383,"height":384},{"sys":24262,"fields":24265},{"id":24263,"createdAt":24264},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":24266,"slug":24267,"articleIntro":24266,"category":24268},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[24269],{"metadata":24270,"sys":24273,"fields":24280},{"tags":24271,"concepts":24272},[],[],{"space":24274,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24276,"publishedVersion":334,"revision":59,"contentType":24278,"locale":27},{"sys":24275},{"type":12,"linkType":13,"id":14},{"sys":24277},{"id":20,"type":12,"linkType":21},{"sys":24279},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24281,"metaTitle":344,"metaDescription":345,"mainTitle":24282,"subtitle":364,"heroImage":24297,"ctaButton":387,"ctaLink":388},[343],{"data":24283,"content":24284,"nodeType":71},{},[24285,24291],{"data":24286,"content":24287,"nodeType":356},{},[24288],{"data":24289,"marks":24290,"value":355,"nodeType":79},{},[],{"data":24292,"content":24293,"nodeType":84},{},[24294],{"data":24295,"marks":24296,"value":363,"nodeType":79},{},[],{"metadata":24298,"sys":24301,"fields":24306},{"tags":24299,"concepts":24300},[],[],{"space":24302,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":24304,"publishedVersion":59,"revision":22,"locale":27},{"sys":24303},{"type":12,"linkType":13,"id":14},{"sys":24305},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":24307},{"url":379,"details":24308,"fileName":385,"contentType":386},{"size":381,"image":24309},{"width":383,"height":384},{"sys":24311,"fields":24314},{"id":24312,"createdAt":24313},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":24315,"slug":24316,"articleIntro":24315,"category":24317},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[24318],{"metadata":24319,"sys":24322,"fields":24329},{"tags":24320,"concepts":24321},[],[],{"space":24323,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24325,"publishedVersion":334,"revision":59,"contentType":24327,"locale":27},{"sys":24324},{"type":12,"linkType":13,"id":14},{"sys":24326},{"id":20,"type":12,"linkType":21},{"sys":24328},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24330,"metaTitle":344,"metaDescription":345,"mainTitle":24331,"subtitle":364,"heroImage":24346,"ctaButton":387,"ctaLink":388},[343],{"data":24332,"content":24333,"nodeType":71},{},[24334,24340],{"data":24335,"content":24336,"nodeType":356},{},[24337],{"data":24338,"marks":24339,"value":355,"nodeType":79},{},[],{"data":24341,"content":24342,"nodeType":84},{},[24343],{"data":24344,"marks":24345,"value":363,"nodeType":79},{},[],{"metadata":24347,"sys":24350,"fields":24355},{"tags":24348,"concepts":24349},[],[],{"space":24351,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":24353,"publishedVersion":59,"revision":22,"locale":27},{"sys":24352},{"type":12,"linkType":13,"id":14},{"sys":24354},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":24356},{"url":379,"details":24357,"fileName":385,"contentType":386},{"size":381,"image":24358},{"width":383,"height":384},{"sys":24360,"fields":24363},{"id":24361,"createdAt":24362},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":24364,"slug":24365,"articleIntro":24364,"category":24366},"Compte 106 - Réserves","compte-106-reserves",[24367],{"metadata":24368,"sys":24371,"fields":24378},{"tags":24369,"concepts":24370},[],[],{"space":24372,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24374,"publishedVersion":334,"revision":59,"contentType":24376,"locale":27},{"sys":24373},{"type":12,"linkType":13,"id":14},{"sys":24375},{"id":20,"type":12,"linkType":21},{"sys":24377},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24379,"metaTitle":344,"metaDescription":345,"mainTitle":24380,"subtitle":364,"heroImage":24395,"ctaButton":387,"ctaLink":388},[343],{"data":24381,"content":24382,"nodeType":71},{},[24383,24389],{"data":24384,"content":24385,"nodeType":356},{},[24386],{"data":24387,"marks":24388,"value":355,"nodeType":79},{},[],{"data":24390,"content":24391,"nodeType":84},{},[24392],{"data":24393,"marks":24394,"value":363,"nodeType":79},{},[],{"metadata":24396,"sys":24399,"fields":24404},{"tags":24397,"concepts":24398},[],[],{"space":24400,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":24402,"publishedVersion":59,"revision":22,"locale":27},{"sys":24401},{"type":12,"linkType":13,"id":14},{"sys":24403},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":24405},{"url":379,"details":24406,"fileName":385,"contentType":386},{"size":381,"image":24407},{"width":383,"height":384},{"sys":24409,"fields":24412},{"id":24410,"createdAt":24411},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":24413,"slug":24414,"articleIntro":24413,"category":24415},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[24416],{"metadata":24417,"sys":24420,"fields":24427},{"tags":24418,"concepts":24419},[],[],{"space":24421,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24423,"publishedVersion":334,"revision":59,"contentType":24425,"locale":27},{"sys":24422},{"type":12,"linkType":13,"id":14},{"sys":24424},{"id":20,"type":12,"linkType":21},{"sys":24426},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24428,"metaTitle":344,"metaDescription":345,"mainTitle":24429,"subtitle":364,"heroImage":24444,"ctaButton":387,"ctaLink":388},[343],{"data":24430,"content":24431,"nodeType":71},{},[24432,24438],{"data":24433,"content":24434,"nodeType":356},{},[24435],{"data":24436,"marks":24437,"value":355,"nodeType":79},{},[],{"data":24439,"content":24440,"nodeType":84},{},[24441],{"data":24442,"marks":24443,"value":363,"nodeType":79},{},[],{"metadata":24445,"sys":24448,"fields":24453},{"tags":24446,"concepts":24447},[],[],{"space":24449,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":24451,"publishedVersion":59,"revision":22,"locale":27},{"sys":24450},{"type":12,"linkType":13,"id":14},{"sys":24452},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":24454},{"url":379,"details":24455,"fileName":385,"contentType":386},{"size":381,"image":24456},{"width":383,"height":384},{"sys":24458,"fields":24461},{"id":24459,"createdAt":24460},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":24462,"slug":24463,"articleIntro":24462,"category":24464},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[24465],{"metadata":24466,"sys":24469,"fields":24476},{"tags":24467,"concepts":24468},[],[],{"space":24470,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24472,"publishedVersion":334,"revision":59,"contentType":24474,"locale":27},{"sys":24471},{"type":12,"linkType":13,"id":14},{"sys":24473},{"id":20,"type":12,"linkType":21},{"sys":24475},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24477,"metaTitle":344,"metaDescription":345,"mainTitle":24478,"subtitle":364,"heroImage":24493,"ctaButton":387,"ctaLink":388},[343],{"data":24479,"content":24480,"nodeType":71},{},[24481,24487],{"data":24482,"content":24483,"nodeType":356},{},[24484],{"data":24485,"marks":24486,"value":355,"nodeType":79},{},[],{"data":24488,"content":24489,"nodeType":84},{},[24490],{"data":24491,"marks":24492,"value":363,"nodeType":79},{},[],{"metadata":24494,"sys":24497,"fields":24502},{"tags":24495,"concepts":24496},[],[],{"space":24498,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":24500,"publishedVersion":59,"revision":22,"locale":27},{"sys":24499},{"type":12,"linkType":13,"id":14},{"sys":24501},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":24503},{"url":379,"details":24504,"fileName":385,"contentType":386},{"size":381,"image":24505},{"width":383,"height":384},{"sys":24507,"fields":24510},{"id":24508,"createdAt":24509},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":24511,"slug":24512,"articleIntro":24511,"category":24513},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[24514],{"metadata":24515,"sys":24518,"fields":24525},{"tags":24516,"concepts":24517},[],[],{"space":24519,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24521,"publishedVersion":334,"revision":59,"contentType":24523,"locale":27},{"sys":24520},{"type":12,"linkType":13,"id":14},{"sys":24522},{"id":20,"type":12,"linkType":21},{"sys":24524},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24526,"metaTitle":344,"metaDescription":345,"mainTitle":24527,"subtitle":364,"heroImage":24542,"ctaButton":387,"ctaLink":388},[343],{"data":24528,"content":24529,"nodeType":71},{},[24530,24536],{"data":24531,"content":24532,"nodeType":356},{},[24533],{"data":24534,"marks":24535,"value":355,"nodeType":79},{},[],{"data":24537,"content":24538,"nodeType":84},{},[24539],{"data":24540,"marks":24541,"value":363,"nodeType":79},{},[],{"metadata":24543,"sys":24546,"fields":24551},{"tags":24544,"concepts":24545},[],[],{"space":24547,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":24549,"publishedVersion":59,"revision":22,"locale":27},{"sys":24548},{"type":12,"linkType":13,"id":14},{"sys":24550},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":24552},{"url":379,"details":24553,"fileName":385,"contentType":386},{"size":381,"image":24554},{"width":383,"height":384},{"sys":24556,"fields":24559},{"id":24557,"createdAt":24558},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":24560,"slug":24561,"articleIntro":24560,"category":24562},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[24563],{"metadata":24564,"sys":24567,"fields":24574},{"tags":24565,"concepts":24566},[],[],{"space":24568,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24570,"publishedVersion":334,"revision":59,"contentType":24572,"locale":27},{"sys":24569},{"type":12,"linkType":13,"id":14},{"sys":24571},{"id":20,"type":12,"linkType":21},{"sys":24573},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24575,"metaTitle":344,"metaDescription":345,"mainTitle":24576,"subtitle":364,"heroImage":24591,"ctaButton":387,"ctaLink":388},[343],{"data":24577,"content":24578,"nodeType":71},{},[24579,24585],{"data":24580,"content":24581,"nodeType":356},{},[24582],{"data":24583,"marks":24584,"value":355,"nodeType":79},{},[],{"data":24586,"content":24587,"nodeType":84},{},[24588],{"data":24589,"marks":24590,"value":363,"nodeType":79},{},[],{"metadata":24592,"sys":24595,"fields":24600},{"tags":24593,"concepts":24594},[],[],{"space":24596,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":24598,"publishedVersion":59,"revision":22,"locale":27},{"sys":24597},{"type":12,"linkType":13,"id":14},{"sys":24599},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":24601},{"url":379,"details":24602,"fileName":385,"contentType":386},{"size":381,"image":24603},{"width":383,"height":384},{"sys":24605,"fields":24608},{"id":24606,"createdAt":24607},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":24609,"slug":24610,"articleIntro":24609,"category":24611},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[24612],{"metadata":24613,"sys":24616,"fields":24623},{"tags":24614,"concepts":24615},[],[],{"space":24617,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24619,"publishedVersion":334,"revision":59,"contentType":24621,"locale":27},{"sys":24618},{"type":12,"linkType":13,"id":14},{"sys":24620},{"id":20,"type":12,"linkType":21},{"sys":24622},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24624,"metaTitle":344,"metaDescription":345,"mainTitle":24625,"subtitle":364,"heroImage":24640,"ctaButton":387,"ctaLink":388},[343],{"data":24626,"content":24627,"nodeType":71},{},[24628,24634],{"data":24629,"content":24630,"nodeType":356},{},[24631],{"data":24632,"marks":24633,"value":355,"nodeType":79},{},[],{"data":24635,"content":24636,"nodeType":84},{},[24637],{"data":24638,"marks":24639,"value":363,"nodeType":79},{},[],{"metadata":24641,"sys":24644,"fields":24649},{"tags":24642,"concepts":24643},[],[],{"space":24645,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":24647,"publishedVersion":59,"revision":22,"locale":27},{"sys":24646},{"type":12,"linkType":13,"id":14},{"sys":24648},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":24650},{"url":379,"details":24651,"fileName":385,"contentType":386},{"size":381,"image":24652},{"width":383,"height":384},{"sys":24654,"fields":24657},{"id":24655,"createdAt":24656},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":24658,"slug":24659,"articleIntro":-1,"category":24660},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[24661],{"metadata":24662,"sys":24665,"fields":24672},{"tags":24663,"concepts":24664},[],[],{"space":24666,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24668,"publishedVersion":334,"revision":59,"contentType":24670,"locale":27},{"sys":24667},{"type":12,"linkType":13,"id":14},{"sys":24669},{"id":20,"type":12,"linkType":21},{"sys":24671},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24673,"metaTitle":344,"metaDescription":345,"mainTitle":24674,"subtitle":364,"heroImage":24689,"ctaButton":387,"ctaLink":388},[343],{"data":24675,"content":24676,"nodeType":71},{},[24677,24683],{"data":24678,"content":24679,"nodeType":356},{},[24680],{"data":24681,"marks":24682,"value":355,"nodeType":79},{},[],{"data":24684,"content":24685,"nodeType":84},{},[24686],{"data":24687,"marks":24688,"value":363,"nodeType":79},{},[],{"metadata":24690,"sys":24693,"fields":24698},{"tags":24691,"concepts":24692},[],[],{"space":24694,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":24696,"publishedVersion":59,"revision":22,"locale":27},{"sys":24695},{"type":12,"linkType":13,"id":14},{"sys":24697},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":24699},{"url":379,"details":24700,"fileName":385,"contentType":386},{"size":381,"image":24701},{"width":383,"height":384},{"sys":24703,"fields":24706},{"id":24704,"createdAt":24705},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":24707,"slug":24708,"articleIntro":24707,"category":24709},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[24710],{"metadata":24711,"sys":24714,"fields":24721},{"tags":24712,"concepts":24713},[],[],{"space":24715,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24717,"publishedVersion":334,"revision":59,"contentType":24719,"locale":27},{"sys":24716},{"type":12,"linkType":13,"id":14},{"sys":24718},{"id":20,"type":12,"linkType":21},{"sys":24720},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24722,"metaTitle":344,"metaDescription":345,"mainTitle":24723,"subtitle":364,"heroImage":24738,"ctaButton":387,"ctaLink":388},[343],{"data":24724,"content":24725,"nodeType":71},{},[24726,24732],{"data":24727,"content":24728,"nodeType":356},{},[24729],{"data":24730,"marks":24731,"value":355,"nodeType":79},{},[],{"data":24733,"content":24734,"nodeType":84},{},[24735],{"data":24736,"marks":24737,"value":363,"nodeType":79},{},[],{"metadata":24739,"sys":24742,"fields":24747},{"tags":24740,"concepts":24741},[],[],{"space":24743,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":24745,"publishedVersion":59,"revision":22,"locale":27},{"sys":24744},{"type":12,"linkType":13,"id":14},{"sys":24746},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":24748},{"url":379,"details":24749,"fileName":385,"contentType":386},{"size":381,"image":24750},{"width":383,"height":384},{"sys":24752,"fields":24755},{"id":24753,"createdAt":24754},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":24756,"slug":24757,"articleIntro":-1,"category":24758},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[24759],{"metadata":24760,"sys":24763,"fields":24770},{"tags":24761,"concepts":24762},[],[],{"space":24764,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24766,"publishedVersion":334,"revision":59,"contentType":24768,"locale":27},{"sys":24765},{"type":12,"linkType":13,"id":14},{"sys":24767},{"id":20,"type":12,"linkType":21},{"sys":24769},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24771,"metaTitle":344,"metaDescription":345,"mainTitle":24772,"subtitle":364,"heroImage":24787,"ctaButton":387,"ctaLink":388},[343],{"data":24773,"content":24774,"nodeType":71},{},[24775,24781],{"data":24776,"content":24777,"nodeType":356},{},[24778],{"data":24779,"marks":24780,"value":355,"nodeType":79},{},[],{"data":24782,"content":24783,"nodeType":84},{},[24784],{"data":24785,"marks":24786,"value":363,"nodeType":79},{},[],{"metadata":24788,"sys":24791,"fields":24796},{"tags":24789,"concepts":24790},[],[],{"space":24792,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":24794,"publishedVersion":59,"revision":22,"locale":27},{"sys":24793},{"type":12,"linkType":13,"id":14},{"sys":24795},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":24797},{"url":379,"details":24798,"fileName":385,"contentType":386},{"size":381,"image":24799},{"width":383,"height":384},{"sys":24801,"fields":24804},{"id":24802,"createdAt":24803},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":24805,"slug":24806,"articleIntro":24805,"category":24807},"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",[24808],{"metadata":24809,"sys":24812,"fields":24819},{"tags":24810,"concepts":24811},[],[],{"space":24813,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24815,"publishedVersion":334,"revision":59,"contentType":24817,"locale":27},{"sys":24814},{"type":12,"linkType":13,"id":14},{"sys":24816},{"id":20,"type":12,"linkType":21},{"sys":24818},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24820,"metaTitle":344,"metaDescription":345,"mainTitle":24821,"subtitle":364,"heroImage":24836,"ctaButton":387,"ctaLink":388},[343],{"data":24822,"content":24823,"nodeType":71},{},[24824,24830],{"data":24825,"content":24826,"nodeType":356},{},[24827],{"data":24828,"marks":24829,"value":355,"nodeType":79},{},[],{"data":24831,"content":24832,"nodeType":84},{},[24833],{"data":24834,"marks":24835,"value":363,"nodeType":79},{},[],{"metadata":24837,"sys":24840,"fields":24845},{"tags":24838,"concepts":24839},[],[],{"space":24841,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":24843,"publishedVersion":59,"revision":22,"locale":27},{"sys":24842},{"type":12,"linkType":13,"id":14},{"sys":24844},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":24846},{"url":379,"details":24847,"fileName":385,"contentType":386},{"size":381,"image":24848},{"width":383,"height":384},{"sys":24850,"fields":24853},{"id":24851,"createdAt":24852},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":24854,"slug":24855,"articleIntro":24856,"category":24857},"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. ",[24858],{"metadata":24859,"sys":24862,"fields":24869},{"tags":24860,"concepts":24861},[],[],{"space":24863,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24865,"publishedVersion":334,"revision":59,"contentType":24867,"locale":27},{"sys":24864},{"type":12,"linkType":13,"id":14},{"sys":24866},{"id":20,"type":12,"linkType":21},{"sys":24868},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24870,"metaTitle":344,"metaDescription":345,"mainTitle":24871,"subtitle":364,"heroImage":24886,"ctaButton":387,"ctaLink":388},[343],{"data":24872,"content":24873,"nodeType":71},{},[24874,24880],{"data":24875,"content":24876,"nodeType":356},{},[24877],{"data":24878,"marks":24879,"value":355,"nodeType":79},{},[],{"data":24881,"content":24882,"nodeType":84},{},[24883],{"data":24884,"marks":24885,"value":363,"nodeType":79},{},[],{"metadata":24887,"sys":24890,"fields":24895},{"tags":24888,"concepts":24889},[],[],{"space":24891,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":24893,"publishedVersion":59,"revision":22,"locale":27},{"sys":24892},{"type":12,"linkType":13,"id":14},{"sys":24894},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":24896},{"url":379,"details":24897,"fileName":385,"contentType":386},{"size":381,"image":24898},{"width":383,"height":384},{"sys":24900,"fields":24903},{"id":24901,"createdAt":24902},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":24904,"slug":24905,"articleIntro":24904,"category":24906},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[24907],{"metadata":24908,"sys":24911,"fields":24918},{"tags":24909,"concepts":24910},[],[],{"space":24912,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24914,"publishedVersion":334,"revision":59,"contentType":24916,"locale":27},{"sys":24913},{"type":12,"linkType":13,"id":14},{"sys":24915},{"id":20,"type":12,"linkType":21},{"sys":24917},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24919,"metaTitle":344,"metaDescription":345,"mainTitle":24920,"subtitle":364,"heroImage":24935,"ctaButton":387,"ctaLink":388},[343],{"data":24921,"content":24922,"nodeType":71},{},[24923,24929],{"data":24924,"content":24925,"nodeType":356},{},[24926],{"data":24927,"marks":24928,"value":355,"nodeType":79},{},[],{"data":24930,"content":24931,"nodeType":84},{},[24932],{"data":24933,"marks":24934,"value":363,"nodeType":79},{},[],{"metadata":24936,"sys":24939,"fields":24944},{"tags":24937,"concepts":24938},[],[],{"space":24940,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":24942,"publishedVersion":59,"revision":22,"locale":27},{"sys":24941},{"type":12,"linkType":13,"id":14},{"sys":24943},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":24945},{"url":379,"details":24946,"fileName":385,"contentType":386},{"size":381,"image":24947},{"width":383,"height":384},{"sys":24949,"fields":24952},{"id":24950,"createdAt":24951},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":24953,"slug":24954,"articleIntro":24953,"category":24955},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[24956],{"metadata":24957,"sys":24960,"fields":24967},{"tags":24958,"concepts":24959},[],[],{"space":24961,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":24963,"publishedVersion":334,"revision":59,"contentType":24965,"locale":27},{"sys":24962},{"type":12,"linkType":13,"id":14},{"sys":24964},{"id":20,"type":12,"linkType":21},{"sys":24966},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":24968,"metaTitle":344,"metaDescription":345,"mainTitle":24969,"subtitle":364,"heroImage":24984,"ctaButton":387,"ctaLink":388},[343],{"data":24970,"content":24971,"nodeType":71},{},[24972,24978],{"data":24973,"content":24974,"nodeType":356},{},[24975],{"data":24976,"marks":24977,"value":355,"nodeType":79},{},[],{"data":24979,"content":24980,"nodeType":84},{},[24981],{"data":24982,"marks":24983,"value":363,"nodeType":79},{},[],{"metadata":24985,"sys":24988,"fields":24993},{"tags":24986,"concepts":24987},[],[],{"space":24989,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":24991,"publishedVersion":59,"revision":22,"locale":27},{"sys":24990},{"type":12,"linkType":13,"id":14},{"sys":24992},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":24994},{"url":379,"details":24995,"fileName":385,"contentType":386},{"size":381,"image":24996},{"width":383,"height":384},{"sys":24998,"fields":25001},{"id":24999,"createdAt":25000},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":25002,"slug":25003,"articleIntro":25002,"category":25004},"2751 - Dépôts","compte-2751-depots",[25005],{"metadata":25006,"sys":25009,"fields":25016},{"tags":25007,"concepts":25008},[],[],{"space":25010,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25012,"publishedVersion":334,"revision":59,"contentType":25014,"locale":27},{"sys":25011},{"type":12,"linkType":13,"id":14},{"sys":25013},{"id":20,"type":12,"linkType":21},{"sys":25015},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25017,"metaTitle":344,"metaDescription":345,"mainTitle":25018,"subtitle":364,"heroImage":25033,"ctaButton":387,"ctaLink":388},[343],{"data":25019,"content":25020,"nodeType":71},{},[25021,25027],{"data":25022,"content":25023,"nodeType":356},{},[25024],{"data":25025,"marks":25026,"value":355,"nodeType":79},{},[],{"data":25028,"content":25029,"nodeType":84},{},[25030],{"data":25031,"marks":25032,"value":363,"nodeType":79},{},[],{"metadata":25034,"sys":25037,"fields":25042},{"tags":25035,"concepts":25036},[],[],{"space":25038,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":25040,"publishedVersion":59,"revision":22,"locale":27},{"sys":25039},{"type":12,"linkType":13,"id":14},{"sys":25041},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":25043},{"url":379,"details":25044,"fileName":385,"contentType":386},{"size":381,"image":25045},{"width":383,"height":384},{"sys":25047,"fields":25050},{"id":25048,"createdAt":25049},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":25051,"slug":25052,"articleIntro":25051,"category":25053},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[25054],{"metadata":25055,"sys":25058,"fields":25065},{"tags":25056,"concepts":25057},[],[],{"space":25059,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25061,"publishedVersion":334,"revision":59,"contentType":25063,"locale":27},{"sys":25060},{"type":12,"linkType":13,"id":14},{"sys":25062},{"id":20,"type":12,"linkType":21},{"sys":25064},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25066,"metaTitle":344,"metaDescription":345,"mainTitle":25067,"subtitle":364,"heroImage":25082,"ctaButton":387,"ctaLink":388},[343],{"data":25068,"content":25069,"nodeType":71},{},[25070,25076],{"data":25071,"content":25072,"nodeType":356},{},[25073],{"data":25074,"marks":25075,"value":355,"nodeType":79},{},[],{"data":25077,"content":25078,"nodeType":84},{},[25079],{"data":25080,"marks":25081,"value":363,"nodeType":79},{},[],{"metadata":25083,"sys":25086,"fields":25091},{"tags":25084,"concepts":25085},[],[],{"space":25087,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":25089,"publishedVersion":59,"revision":22,"locale":27},{"sys":25088},{"type":12,"linkType":13,"id":14},{"sys":25090},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":25092},{"url":379,"details":25093,"fileName":385,"contentType":386},{"size":381,"image":25094},{"width":383,"height":384},{"sys":25096,"fields":25099},{"id":25097,"createdAt":25098},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":25100,"slug":25101,"articleIntro":-1,"category":25102},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[25103],{"metadata":25104,"sys":25107,"fields":25114},{"tags":25105,"concepts":25106},[],[],{"space":25108,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25110,"publishedVersion":334,"revision":59,"contentType":25112,"locale":27},{"sys":25109},{"type":12,"linkType":13,"id":14},{"sys":25111},{"id":20,"type":12,"linkType":21},{"sys":25113},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25115,"metaTitle":344,"metaDescription":345,"mainTitle":25116,"subtitle":364,"heroImage":25131,"ctaButton":387,"ctaLink":388},[343],{"data":25117,"content":25118,"nodeType":71},{},[25119,25125],{"data":25120,"content":25121,"nodeType":356},{},[25122],{"data":25123,"marks":25124,"value":355,"nodeType":79},{},[],{"data":25126,"content":25127,"nodeType":84},{},[25128],{"data":25129,"marks":25130,"value":363,"nodeType":79},{},[],{"metadata":25132,"sys":25135,"fields":25140},{"tags":25133,"concepts":25134},[],[],{"space":25136,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":25138,"publishedVersion":59,"revision":22,"locale":27},{"sys":25137},{"type":12,"linkType":13,"id":14},{"sys":25139},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":25141},{"url":379,"details":25142,"fileName":385,"contentType":386},{"size":381,"image":25143},{"width":383,"height":384},{"sys":25145,"fields":25148},{"id":25146,"createdAt":25147},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":25149,"slug":25150,"articleIntro":-1,"category":25151},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[25152],{"metadata":25153,"sys":25156,"fields":25163},{"tags":25154,"concepts":25155},[],[],{"space":25157,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25159,"publishedVersion":334,"revision":59,"contentType":25161,"locale":27},{"sys":25158},{"type":12,"linkType":13,"id":14},{"sys":25160},{"id":20,"type":12,"linkType":21},{"sys":25162},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25164,"metaTitle":344,"metaDescription":345,"mainTitle":25165,"subtitle":364,"heroImage":25180,"ctaButton":387,"ctaLink":388},[343],{"data":25166,"content":25167,"nodeType":71},{},[25168,25174],{"data":25169,"content":25170,"nodeType":356},{},[25171],{"data":25172,"marks":25173,"value":355,"nodeType":79},{},[],{"data":25175,"content":25176,"nodeType":84},{},[25177],{"data":25178,"marks":25179,"value":363,"nodeType":79},{},[],{"metadata":25181,"sys":25184,"fields":25189},{"tags":25182,"concepts":25183},[],[],{"space":25185,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":25187,"publishedVersion":59,"revision":22,"locale":27},{"sys":25186},{"type":12,"linkType":13,"id":14},{"sys":25188},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":25190},{"url":379,"details":25191,"fileName":385,"contentType":386},{"size":381,"image":25192},{"width":383,"height":384},{"sys":25194,"fields":25197},{"id":25195,"createdAt":25196},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":25198,"slug":25199,"articleIntro":25198,"category":25200},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[25201],{"metadata":25202,"sys":25205,"fields":25212},{"tags":25203,"concepts":25204},[],[],{"space":25206,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25208,"publishedVersion":334,"revision":59,"contentType":25210,"locale":27},{"sys":25207},{"type":12,"linkType":13,"id":14},{"sys":25209},{"id":20,"type":12,"linkType":21},{"sys":25211},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25213,"metaTitle":344,"metaDescription":345,"mainTitle":25214,"subtitle":364,"heroImage":25229,"ctaButton":387,"ctaLink":388},[343],{"data":25215,"content":25216,"nodeType":71},{},[25217,25223],{"data":25218,"content":25219,"nodeType":356},{},[25220],{"data":25221,"marks":25222,"value":355,"nodeType":79},{},[],{"data":25224,"content":25225,"nodeType":84},{},[25226],{"data":25227,"marks":25228,"value":363,"nodeType":79},{},[],{"metadata":25230,"sys":25233,"fields":25238},{"tags":25231,"concepts":25232},[],[],{"space":25234,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":25236,"publishedVersion":59,"revision":22,"locale":27},{"sys":25235},{"type":12,"linkType":13,"id":14},{"sys":25237},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":25239},{"url":379,"details":25240,"fileName":385,"contentType":386},{"size":381,"image":25241},{"width":383,"height":384},{"sys":25243,"fields":25246},{"id":25244,"createdAt":25245},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":25247,"slug":25248,"articleIntro":-1,"category":25249},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[25250],{"metadata":25251,"sys":25254,"fields":25261},{"tags":25252,"concepts":25253},[],[],{"space":25255,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25257,"publishedVersion":334,"revision":59,"contentType":25259,"locale":27},{"sys":25256},{"type":12,"linkType":13,"id":14},{"sys":25258},{"id":20,"type":12,"linkType":21},{"sys":25260},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25262,"metaTitle":344,"metaDescription":345,"mainTitle":25263,"subtitle":364,"heroImage":25278,"ctaButton":387,"ctaLink":388},[343],{"data":25264,"content":25265,"nodeType":71},{},[25266,25272],{"data":25267,"content":25268,"nodeType":356},{},[25269],{"data":25270,"marks":25271,"value":355,"nodeType":79},{},[],{"data":25273,"content":25274,"nodeType":84},{},[25275],{"data":25276,"marks":25277,"value":363,"nodeType":79},{},[],{"metadata":25279,"sys":25282,"fields":25287},{"tags":25280,"concepts":25281},[],[],{"space":25283,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":25285,"publishedVersion":59,"revision":22,"locale":27},{"sys":25284},{"type":12,"linkType":13,"id":14},{"sys":25286},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":25288},{"url":379,"details":25289,"fileName":385,"contentType":386},{"size":381,"image":25290},{"width":383,"height":384},{"sys":25292,"fields":25295},{"id":25293,"createdAt":25294},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":25296,"slug":25297,"articleIntro":25296,"category":25298},"Compte 6156 - Maintenance","compte-6156-maintenance",[25299],{"metadata":25300,"sys":25303,"fields":25310},{"tags":25301,"concepts":25302},[],[],{"space":25304,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25306,"publishedVersion":334,"revision":59,"contentType":25308,"locale":27},{"sys":25305},{"type":12,"linkType":13,"id":14},{"sys":25307},{"id":20,"type":12,"linkType":21},{"sys":25309},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25311,"metaTitle":344,"metaDescription":345,"mainTitle":25312,"subtitle":364,"heroImage":25327,"ctaButton":387,"ctaLink":388},[343],{"data":25313,"content":25314,"nodeType":71},{},[25315,25321],{"data":25316,"content":25317,"nodeType":356},{},[25318],{"data":25319,"marks":25320,"value":355,"nodeType":79},{},[],{"data":25322,"content":25323,"nodeType":84},{},[25324],{"data":25325,"marks":25326,"value":363,"nodeType":79},{},[],{"metadata":25328,"sys":25331,"fields":25336},{"tags":25329,"concepts":25330},[],[],{"space":25332,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":25334,"publishedVersion":59,"revision":22,"locale":27},{"sys":25333},{"type":12,"linkType":13,"id":14},{"sys":25335},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":25337},{"url":379,"details":25338,"fileName":385,"contentType":386},{"size":381,"image":25339},{"width":383,"height":384},{"sys":25341,"fields":25344},{"id":25342,"createdAt":25343},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":25345,"slug":25346,"articleIntro":25345,"category":25347},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[25348],{"metadata":25349,"sys":25352,"fields":25359},{"tags":25350,"concepts":25351},[],[],{"space":25353,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25355,"publishedVersion":334,"revision":59,"contentType":25357,"locale":27},{"sys":25354},{"type":12,"linkType":13,"id":14},{"sys":25356},{"id":20,"type":12,"linkType":21},{"sys":25358},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25360,"metaTitle":344,"metaDescription":345,"mainTitle":25361,"subtitle":364,"heroImage":25376,"ctaButton":387,"ctaLink":388},[343],{"data":25362,"content":25363,"nodeType":71},{},[25364,25370],{"data":25365,"content":25366,"nodeType":356},{},[25367],{"data":25368,"marks":25369,"value":355,"nodeType":79},{},[],{"data":25371,"content":25372,"nodeType":84},{},[25373],{"data":25374,"marks":25375,"value":363,"nodeType":79},{},[],{"metadata":25377,"sys":25380,"fields":25385},{"tags":25378,"concepts":25379},[],[],{"space":25381,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":25383,"publishedVersion":59,"revision":22,"locale":27},{"sys":25382},{"type":12,"linkType":13,"id":14},{"sys":25384},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":25386},{"url":379,"details":25387,"fileName":385,"contentType":386},{"size":381,"image":25388},{"width":383,"height":384},{"sys":25390,"fields":25393},{"id":25391,"createdAt":25392},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":25394,"slug":25395,"articleIntro":25394,"category":25396},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[25397],{"metadata":25398,"sys":25401,"fields":25408},{"tags":25399,"concepts":25400},[],[],{"space":25402,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25404,"publishedVersion":334,"revision":59,"contentType":25406,"locale":27},{"sys":25403},{"type":12,"linkType":13,"id":14},{"sys":25405},{"id":20,"type":12,"linkType":21},{"sys":25407},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25409,"metaTitle":344,"metaDescription":345,"mainTitle":25410,"subtitle":364,"heroImage":25425,"ctaButton":387,"ctaLink":388},[343],{"data":25411,"content":25412,"nodeType":71},{},[25413,25419],{"data":25414,"content":25415,"nodeType":356},{},[25416],{"data":25417,"marks":25418,"value":355,"nodeType":79},{},[],{"data":25420,"content":25421,"nodeType":84},{},[25422],{"data":25423,"marks":25424,"value":363,"nodeType":79},{},[],{"metadata":25426,"sys":25429,"fields":25434},{"tags":25427,"concepts":25428},[],[],{"space":25430,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":25432,"publishedVersion":59,"revision":22,"locale":27},{"sys":25431},{"type":12,"linkType":13,"id":14},{"sys":25433},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":25435},{"url":379,"details":25436,"fileName":385,"contentType":386},{"size":381,"image":25437},{"width":383,"height":384},{"sys":25439,"fields":25442},{"id":25440,"createdAt":25441},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":25443,"slug":25444,"articleIntro":25443,"category":25445},"Compte 211 - Terrains","compte-211-terrains",[25446],{"metadata":25447,"sys":25450,"fields":25457},{"tags":25448,"concepts":25449},[],[],{"space":25451,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25453,"publishedVersion":334,"revision":59,"contentType":25455,"locale":27},{"sys":25452},{"type":12,"linkType":13,"id":14},{"sys":25454},{"id":20,"type":12,"linkType":21},{"sys":25456},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25458,"metaTitle":344,"metaDescription":345,"mainTitle":25459,"subtitle":364,"heroImage":25474,"ctaButton":387,"ctaLink":388},[343],{"data":25460,"content":25461,"nodeType":71},{},[25462,25468],{"data":25463,"content":25464,"nodeType":356},{},[25465],{"data":25466,"marks":25467,"value":355,"nodeType":79},{},[],{"data":25469,"content":25470,"nodeType":84},{},[25471],{"data":25472,"marks":25473,"value":363,"nodeType":79},{},[],{"metadata":25475,"sys":25478,"fields":25483},{"tags":25476,"concepts":25477},[],[],{"space":25479,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":25481,"publishedVersion":59,"revision":22,"locale":27},{"sys":25480},{"type":12,"linkType":13,"id":14},{"sys":25482},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":25484},{"url":379,"details":25485,"fileName":385,"contentType":386},{"size":381,"image":25486},{"width":383,"height":384},{"sys":25488,"fields":25491},{"id":25489,"createdAt":25490},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":25492,"slug":25493,"articleIntro":25494,"category":25495},"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.",[25496],{"metadata":25497,"sys":25500,"fields":25507},{"tags":25498,"concepts":25499},[],[],{"space":25501,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25503,"publishedVersion":334,"revision":59,"contentType":25505,"locale":27},{"sys":25502},{"type":12,"linkType":13,"id":14},{"sys":25504},{"id":20,"type":12,"linkType":21},{"sys":25506},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25508,"metaTitle":344,"metaDescription":345,"mainTitle":25509,"subtitle":364,"heroImage":25524,"ctaButton":387,"ctaLink":388},[343],{"data":25510,"content":25511,"nodeType":71},{},[25512,25518],{"data":25513,"content":25514,"nodeType":356},{},[25515],{"data":25516,"marks":25517,"value":355,"nodeType":79},{},[],{"data":25519,"content":25520,"nodeType":84},{},[25521],{"data":25522,"marks":25523,"value":363,"nodeType":79},{},[],{"metadata":25525,"sys":25528,"fields":25533},{"tags":25526,"concepts":25527},[],[],{"space":25529,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":25531,"publishedVersion":59,"revision":22,"locale":27},{"sys":25530},{"type":12,"linkType":13,"id":14},{"sys":25532},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":25534},{"url":379,"details":25535,"fileName":385,"contentType":386},{"size":381,"image":25536},{"width":383,"height":384},{"sys":25538,"fields":25541},{"id":25539,"createdAt":25540},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":25542,"slug":25543,"articleIntro":-1,"category":25544},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[25545],{"metadata":25546,"sys":25549,"fields":25556},{"tags":25547,"concepts":25548},[],[],{"space":25550,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25552,"publishedVersion":334,"revision":59,"contentType":25554,"locale":27},{"sys":25551},{"type":12,"linkType":13,"id":14},{"sys":25553},{"id":20,"type":12,"linkType":21},{"sys":25555},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25557,"metaTitle":344,"metaDescription":345,"mainTitle":25558,"subtitle":364,"heroImage":25573,"ctaButton":387,"ctaLink":388},[343],{"data":25559,"content":25560,"nodeType":71},{},[25561,25567],{"data":25562,"content":25563,"nodeType":356},{},[25564],{"data":25565,"marks":25566,"value":355,"nodeType":79},{},[],{"data":25568,"content":25569,"nodeType":84},{},[25570],{"data":25571,"marks":25572,"value":363,"nodeType":79},{},[],{"metadata":25574,"sys":25577,"fields":25582},{"tags":25575,"concepts":25576},[],[],{"space":25578,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":25580,"publishedVersion":59,"revision":22,"locale":27},{"sys":25579},{"type":12,"linkType":13,"id":14},{"sys":25581},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":25583},{"url":379,"details":25584,"fileName":385,"contentType":386},{"size":381,"image":25585},{"width":383,"height":384},{"sys":25587,"fields":25590},{"id":25588,"createdAt":25589},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":25591,"slug":25592,"articleIntro":-1,"category":25593},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[25594],{"metadata":25595,"sys":25598,"fields":25605},{"tags":25596,"concepts":25597},[],[],{"space":25599,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25601,"publishedVersion":334,"revision":59,"contentType":25603,"locale":27},{"sys":25600},{"type":12,"linkType":13,"id":14},{"sys":25602},{"id":20,"type":12,"linkType":21},{"sys":25604},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25606,"metaTitle":344,"metaDescription":345,"mainTitle":25607,"subtitle":364,"heroImage":25622,"ctaButton":387,"ctaLink":388},[343],{"data":25608,"content":25609,"nodeType":71},{},[25610,25616],{"data":25611,"content":25612,"nodeType":356},{},[25613],{"data":25614,"marks":25615,"value":355,"nodeType":79},{},[],{"data":25617,"content":25618,"nodeType":84},{},[25619],{"data":25620,"marks":25621,"value":363,"nodeType":79},{},[],{"metadata":25623,"sys":25626,"fields":25631},{"tags":25624,"concepts":25625},[],[],{"space":25627,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":25629,"publishedVersion":59,"revision":22,"locale":27},{"sys":25628},{"type":12,"linkType":13,"id":14},{"sys":25630},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":25632},{"url":379,"details":25633,"fileName":385,"contentType":386},{"size":381,"image":25634},{"width":383,"height":384},{"sys":25636,"fields":25639},{"id":25637,"createdAt":25638},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":25640,"slug":25641,"articleIntro":25640,"category":25642},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[25643],{"metadata":25644,"sys":25647,"fields":25654},{"tags":25645,"concepts":25646},[],[],{"space":25648,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25650,"publishedVersion":334,"revision":59,"contentType":25652,"locale":27},{"sys":25649},{"type":12,"linkType":13,"id":14},{"sys":25651},{"id":20,"type":12,"linkType":21},{"sys":25653},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25655,"metaTitle":344,"metaDescription":345,"mainTitle":25656,"subtitle":364,"heroImage":25671,"ctaButton":387,"ctaLink":388},[343],{"data":25657,"content":25658,"nodeType":71},{},[25659,25665],{"data":25660,"content":25661,"nodeType":356},{},[25662],{"data":25663,"marks":25664,"value":355,"nodeType":79},{},[],{"data":25666,"content":25667,"nodeType":84},{},[25668],{"data":25669,"marks":25670,"value":363,"nodeType":79},{},[],{"metadata":25672,"sys":25675,"fields":25680},{"tags":25673,"concepts":25674},[],[],{"space":25676,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":25678,"publishedVersion":59,"revision":22,"locale":27},{"sys":25677},{"type":12,"linkType":13,"id":14},{"sys":25679},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":25681},{"url":379,"details":25682,"fileName":385,"contentType":386},{"size":381,"image":25683},{"width":383,"height":384},{"sys":25685,"fields":25688},{"id":25686,"createdAt":25687},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":25689,"slug":25690,"articleIntro":25689,"category":25691},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[25692],{"metadata":25693,"sys":25696,"fields":25703},{"tags":25694,"concepts":25695},[],[],{"space":25697,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25699,"publishedVersion":334,"revision":59,"contentType":25701,"locale":27},{"sys":25698},{"type":12,"linkType":13,"id":14},{"sys":25700},{"id":20,"type":12,"linkType":21},{"sys":25702},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25704,"metaTitle":344,"metaDescription":345,"mainTitle":25705,"subtitle":364,"heroImage":25720,"ctaButton":387,"ctaLink":388},[343],{"data":25706,"content":25707,"nodeType":71},{},[25708,25714],{"data":25709,"content":25710,"nodeType":356},{},[25711],{"data":25712,"marks":25713,"value":355,"nodeType":79},{},[],{"data":25715,"content":25716,"nodeType":84},{},[25717],{"data":25718,"marks":25719,"value":363,"nodeType":79},{},[],{"metadata":25721,"sys":25724,"fields":25729},{"tags":25722,"concepts":25723},[],[],{"space":25725,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":25727,"publishedVersion":59,"revision":22,"locale":27},{"sys":25726},{"type":12,"linkType":13,"id":14},{"sys":25728},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":25730},{"url":379,"details":25731,"fileName":385,"contentType":386},{"size":381,"image":25732},{"width":383,"height":384},{"sys":25734,"fields":25737},{"id":25735,"createdAt":25736},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":25738,"slug":25739,"articleIntro":25738,"category":25740},"68174 - Créances","compte-68174-creances",[25741],{"metadata":25742,"sys":25745,"fields":25752},{"tags":25743,"concepts":25744},[],[],{"space":25746,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25748,"publishedVersion":334,"revision":59,"contentType":25750,"locale":27},{"sys":25747},{"type":12,"linkType":13,"id":14},{"sys":25749},{"id":20,"type":12,"linkType":21},{"sys":25751},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25753,"metaTitle":344,"metaDescription":345,"mainTitle":25754,"subtitle":364,"heroImage":25769,"ctaButton":387,"ctaLink":388},[343],{"data":25755,"content":25756,"nodeType":71},{},[25757,25763],{"data":25758,"content":25759,"nodeType":356},{},[25760],{"data":25761,"marks":25762,"value":355,"nodeType":79},{},[],{"data":25764,"content":25765,"nodeType":84},{},[25766],{"data":25767,"marks":25768,"value":363,"nodeType":79},{},[],{"metadata":25770,"sys":25773,"fields":25778},{"tags":25771,"concepts":25772},[],[],{"space":25774,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":25776,"publishedVersion":59,"revision":22,"locale":27},{"sys":25775},{"type":12,"linkType":13,"id":14},{"sys":25777},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":25779},{"url":379,"details":25780,"fileName":385,"contentType":386},{"size":381,"image":25781},{"width":383,"height":384},{"sys":25783,"fields":25786},{"id":25784,"createdAt":25785},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":25787,"slug":25788,"articleIntro":25787,"category":25789},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[25790],{"metadata":25791,"sys":25794,"fields":25801},{"tags":25792,"concepts":25793},[],[],{"space":25795,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25797,"publishedVersion":334,"revision":59,"contentType":25799,"locale":27},{"sys":25796},{"type":12,"linkType":13,"id":14},{"sys":25798},{"id":20,"type":12,"linkType":21},{"sys":25800},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25802,"metaTitle":344,"metaDescription":345,"mainTitle":25803,"subtitle":364,"heroImage":25818,"ctaButton":387,"ctaLink":388},[343],{"data":25804,"content":25805,"nodeType":71},{},[25806,25812],{"data":25807,"content":25808,"nodeType":356},{},[25809],{"data":25810,"marks":25811,"value":355,"nodeType":79},{},[],{"data":25813,"content":25814,"nodeType":84},{},[25815],{"data":25816,"marks":25817,"value":363,"nodeType":79},{},[],{"metadata":25819,"sys":25822,"fields":25827},{"tags":25820,"concepts":25821},[],[],{"space":25823,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":25825,"publishedVersion":59,"revision":22,"locale":27},{"sys":25824},{"type":12,"linkType":13,"id":14},{"sys":25826},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":25828},{"url":379,"details":25829,"fileName":385,"contentType":386},{"size":381,"image":25830},{"width":383,"height":384},{"sys":25832,"fields":25835},{"id":25833,"createdAt":25834},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":25836,"slug":25837,"articleIntro":25836,"category":25838},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[25839],{"metadata":25840,"sys":25843,"fields":25850},{"tags":25841,"concepts":25842},[],[],{"space":25844,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25846,"publishedVersion":334,"revision":59,"contentType":25848,"locale":27},{"sys":25845},{"type":12,"linkType":13,"id":14},{"sys":25847},{"id":20,"type":12,"linkType":21},{"sys":25849},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25851,"metaTitle":344,"metaDescription":345,"mainTitle":25852,"subtitle":364,"heroImage":25867,"ctaButton":387,"ctaLink":388},[343],{"data":25853,"content":25854,"nodeType":71},{},[25855,25861],{"data":25856,"content":25857,"nodeType":356},{},[25858],{"data":25859,"marks":25860,"value":355,"nodeType":79},{},[],{"data":25862,"content":25863,"nodeType":84},{},[25864],{"data":25865,"marks":25866,"value":363,"nodeType":79},{},[],{"metadata":25868,"sys":25871,"fields":25876},{"tags":25869,"concepts":25870},[],[],{"space":25872,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":25874,"publishedVersion":59,"revision":22,"locale":27},{"sys":25873},{"type":12,"linkType":13,"id":14},{"sys":25875},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":25877},{"url":379,"details":25878,"fileName":385,"contentType":386},{"size":381,"image":25879},{"width":383,"height":384},{"sys":25881,"fields":25884},{"id":25882,"createdAt":25883},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":25885,"slug":25886,"articleIntro":25885,"category":25887},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[25888],{"metadata":25889,"sys":25892,"fields":25899},{"tags":25890,"concepts":25891},[],[],{"space":25893,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25895,"publishedVersion":334,"revision":59,"contentType":25897,"locale":27},{"sys":25894},{"type":12,"linkType":13,"id":14},{"sys":25896},{"id":20,"type":12,"linkType":21},{"sys":25898},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25900,"metaTitle":344,"metaDescription":345,"mainTitle":25901,"subtitle":364,"heroImage":25916,"ctaButton":387,"ctaLink":388},[343],{"data":25902,"content":25903,"nodeType":71},{},[25904,25910],{"data":25905,"content":25906,"nodeType":356},{},[25907],{"data":25908,"marks":25909,"value":355,"nodeType":79},{},[],{"data":25911,"content":25912,"nodeType":84},{},[25913],{"data":25914,"marks":25915,"value":363,"nodeType":79},{},[],{"metadata":25917,"sys":25920,"fields":25925},{"tags":25918,"concepts":25919},[],[],{"space":25921,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":25923,"publishedVersion":59,"revision":22,"locale":27},{"sys":25922},{"type":12,"linkType":13,"id":14},{"sys":25924},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":25926},{"url":379,"details":25927,"fileName":385,"contentType":386},{"size":381,"image":25928},{"width":383,"height":384},{"sys":25930,"fields":25933},{"id":25931,"createdAt":25932},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":25934,"slug":25935,"articleIntro":-1,"category":25936},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[25937],{"metadata":25938,"sys":25941,"fields":25948},{"tags":25939,"concepts":25940},[],[],{"space":25942,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25944,"publishedVersion":334,"revision":59,"contentType":25946,"locale":27},{"sys":25943},{"type":12,"linkType":13,"id":14},{"sys":25945},{"id":20,"type":12,"linkType":21},{"sys":25947},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25949,"metaTitle":344,"metaDescription":345,"mainTitle":25950,"subtitle":364,"heroImage":25965,"ctaButton":387,"ctaLink":388},[343],{"data":25951,"content":25952,"nodeType":71},{},[25953,25959],{"data":25954,"content":25955,"nodeType":356},{},[25956],{"data":25957,"marks":25958,"value":355,"nodeType":79},{},[],{"data":25960,"content":25961,"nodeType":84},{},[25962],{"data":25963,"marks":25964,"value":363,"nodeType":79},{},[],{"metadata":25966,"sys":25969,"fields":25974},{"tags":25967,"concepts":25968},[],[],{"space":25970,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":25972,"publishedVersion":59,"revision":22,"locale":27},{"sys":25971},{"type":12,"linkType":13,"id":14},{"sys":25973},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":25975},{"url":379,"details":25976,"fileName":385,"contentType":386},{"size":381,"image":25977},{"width":383,"height":384},{"sys":25979,"fields":25982},{"id":25980,"createdAt":25981},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":25983,"slug":25984,"articleIntro":25983,"category":25985},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[25986],{"metadata":25987,"sys":25990,"fields":25997},{"tags":25988,"concepts":25989},[],[],{"space":25991,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":25993,"publishedVersion":334,"revision":59,"contentType":25995,"locale":27},{"sys":25992},{"type":12,"linkType":13,"id":14},{"sys":25994},{"id":20,"type":12,"linkType":21},{"sys":25996},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":25998,"metaTitle":344,"metaDescription":345,"mainTitle":25999,"subtitle":364,"heroImage":26014,"ctaButton":387,"ctaLink":388},[343],{"data":26000,"content":26001,"nodeType":71},{},[26002,26008],{"data":26003,"content":26004,"nodeType":356},{},[26005],{"data":26006,"marks":26007,"value":355,"nodeType":79},{},[],{"data":26009,"content":26010,"nodeType":84},{},[26011],{"data":26012,"marks":26013,"value":363,"nodeType":79},{},[],{"metadata":26015,"sys":26018,"fields":26023},{"tags":26016,"concepts":26017},[],[],{"space":26019,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":26021,"publishedVersion":59,"revision":22,"locale":27},{"sys":26020},{"type":12,"linkType":13,"id":14},{"sys":26022},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":26024},{"url":379,"details":26025,"fileName":385,"contentType":386},{"size":381,"image":26026},{"width":383,"height":384},{"sys":26028,"fields":26031},{"id":26029,"createdAt":26030},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":26032,"slug":26033,"articleIntro":26032,"category":26034},"72 - Production immobilisée","compte-72-production-immobilisee",[26035],{"metadata":26036,"sys":26039,"fields":26046},{"tags":26037,"concepts":26038},[],[],{"space":26040,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26042,"publishedVersion":334,"revision":59,"contentType":26044,"locale":27},{"sys":26041},{"type":12,"linkType":13,"id":14},{"sys":26043},{"id":20,"type":12,"linkType":21},{"sys":26045},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26047,"metaTitle":344,"metaDescription":345,"mainTitle":26048,"subtitle":364,"heroImage":26063,"ctaButton":387,"ctaLink":388},[343],{"data":26049,"content":26050,"nodeType":71},{},[26051,26057],{"data":26052,"content":26053,"nodeType":356},{},[26054],{"data":26055,"marks":26056,"value":355,"nodeType":79},{},[],{"data":26058,"content":26059,"nodeType":84},{},[26060],{"data":26061,"marks":26062,"value":363,"nodeType":79},{},[],{"metadata":26064,"sys":26067,"fields":26072},{"tags":26065,"concepts":26066},[],[],{"space":26068,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":26070,"publishedVersion":59,"revision":22,"locale":27},{"sys":26069},{"type":12,"linkType":13,"id":14},{"sys":26071},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":26073},{"url":379,"details":26074,"fileName":385,"contentType":386},{"size":381,"image":26075},{"width":383,"height":384},{"sys":26077,"fields":26080},{"id":26078,"createdAt":26079},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":26081,"slug":26082,"articleIntro":-1,"category":26083},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[26084],{"metadata":26085,"sys":26088,"fields":26095},{"tags":26086,"concepts":26087},[],[],{"space":26089,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26091,"publishedVersion":334,"revision":59,"contentType":26093,"locale":27},{"sys":26090},{"type":12,"linkType":13,"id":14},{"sys":26092},{"id":20,"type":12,"linkType":21},{"sys":26094},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26096,"metaTitle":344,"metaDescription":345,"mainTitle":26097,"subtitle":364,"heroImage":26112,"ctaButton":387,"ctaLink":388},[343],{"data":26098,"content":26099,"nodeType":71},{},[26100,26106],{"data":26101,"content":26102,"nodeType":356},{},[26103],{"data":26104,"marks":26105,"value":355,"nodeType":79},{},[],{"data":26107,"content":26108,"nodeType":84},{},[26109],{"data":26110,"marks":26111,"value":363,"nodeType":79},{},[],{"metadata":26113,"sys":26116,"fields":26121},{"tags":26114,"concepts":26115},[],[],{"space":26117,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":26119,"publishedVersion":59,"revision":22,"locale":27},{"sys":26118},{"type":12,"linkType":13,"id":14},{"sys":26120},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":26122},{"url":379,"details":26123,"fileName":385,"contentType":386},{"size":381,"image":26124},{"width":383,"height":384},{"sys":26126,"fields":26129},{"id":26127,"createdAt":26128},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":26130,"slug":26131,"articleIntro":26130,"category":26132},"6161 - Multirisques","compte-6161-multirisques",[26133],{"metadata":26134,"sys":26137,"fields":26144},{"tags":26135,"concepts":26136},[],[],{"space":26138,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26140,"publishedVersion":334,"revision":59,"contentType":26142,"locale":27},{"sys":26139},{"type":12,"linkType":13,"id":14},{"sys":26141},{"id":20,"type":12,"linkType":21},{"sys":26143},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26145,"metaTitle":344,"metaDescription":345,"mainTitle":26146,"subtitle":364,"heroImage":26161,"ctaButton":387,"ctaLink":388},[343],{"data":26147,"content":26148,"nodeType":71},{},[26149,26155],{"data":26150,"content":26151,"nodeType":356},{},[26152],{"data":26153,"marks":26154,"value":355,"nodeType":79},{},[],{"data":26156,"content":26157,"nodeType":84},{},[26158],{"data":26159,"marks":26160,"value":363,"nodeType":79},{},[],{"metadata":26162,"sys":26165,"fields":26170},{"tags":26163,"concepts":26164},[],[],{"space":26166,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":26168,"publishedVersion":59,"revision":22,"locale":27},{"sys":26167},{"type":12,"linkType":13,"id":14},{"sys":26169},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":26171},{"url":379,"details":26172,"fileName":385,"contentType":386},{"size":381,"image":26173},{"width":383,"height":384},{"sys":26175,"fields":26178},{"id":26176,"createdAt":26177},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":26179,"slug":26180,"articleIntro":26179,"category":26181},"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",[26182],{"metadata":26183,"sys":26186,"fields":26193},{"tags":26184,"concepts":26185},[],[],{"space":26187,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26189,"publishedVersion":334,"revision":59,"contentType":26191,"locale":27},{"sys":26188},{"type":12,"linkType":13,"id":14},{"sys":26190},{"id":20,"type":12,"linkType":21},{"sys":26192},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26194,"metaTitle":344,"metaDescription":345,"mainTitle":26195,"subtitle":364,"heroImage":26210,"ctaButton":387,"ctaLink":388},[343],{"data":26196,"content":26197,"nodeType":71},{},[26198,26204],{"data":26199,"content":26200,"nodeType":356},{},[26201],{"data":26202,"marks":26203,"value":355,"nodeType":79},{},[],{"data":26205,"content":26206,"nodeType":84},{},[26207],{"data":26208,"marks":26209,"value":363,"nodeType":79},{},[],{"metadata":26211,"sys":26214,"fields":26219},{"tags":26212,"concepts":26213},[],[],{"space":26215,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":26217,"publishedVersion":59,"revision":22,"locale":27},{"sys":26216},{"type":12,"linkType":13,"id":14},{"sys":26218},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":26220},{"url":379,"details":26221,"fileName":385,"contentType":386},{"size":381,"image":26222},{"width":383,"height":384},{"sys":26224,"fields":26227},{"id":26225,"createdAt":26226},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":26228,"slug":26229,"articleIntro":-1,"category":26230},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[26231],{"metadata":26232,"sys":26235,"fields":26242},{"tags":26233,"concepts":26234},[],[],{"space":26236,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26238,"publishedVersion":334,"revision":59,"contentType":26240,"locale":27},{"sys":26237},{"type":12,"linkType":13,"id":14},{"sys":26239},{"id":20,"type":12,"linkType":21},{"sys":26241},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26243,"metaTitle":344,"metaDescription":345,"mainTitle":26244,"subtitle":364,"heroImage":26259,"ctaButton":387,"ctaLink":388},[343],{"data":26245,"content":26246,"nodeType":71},{},[26247,26253],{"data":26248,"content":26249,"nodeType":356},{},[26250],{"data":26251,"marks":26252,"value":355,"nodeType":79},{},[],{"data":26254,"content":26255,"nodeType":84},{},[26256],{"data":26257,"marks":26258,"value":363,"nodeType":79},{},[],{"metadata":26260,"sys":26263,"fields":26268},{"tags":26261,"concepts":26262},[],[],{"space":26264,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":26266,"publishedVersion":59,"revision":22,"locale":27},{"sys":26265},{"type":12,"linkType":13,"id":14},{"sys":26267},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":26269},{"url":379,"details":26270,"fileName":385,"contentType":386},{"size":381,"image":26271},{"width":383,"height":384},{"sys":26273,"fields":26276},{"id":26274,"createdAt":26275},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":26277,"slug":26278,"articleIntro":26277,"category":26279},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[26280],{"metadata":26281,"sys":26284,"fields":26291},{"tags":26282,"concepts":26283},[],[],{"space":26285,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26287,"publishedVersion":334,"revision":59,"contentType":26289,"locale":27},{"sys":26286},{"type":12,"linkType":13,"id":14},{"sys":26288},{"id":20,"type":12,"linkType":21},{"sys":26290},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26292,"metaTitle":344,"metaDescription":345,"mainTitle":26293,"subtitle":364,"heroImage":26308,"ctaButton":387,"ctaLink":388},[343],{"data":26294,"content":26295,"nodeType":71},{},[26296,26302],{"data":26297,"content":26298,"nodeType":356},{},[26299],{"data":26300,"marks":26301,"value":355,"nodeType":79},{},[],{"data":26303,"content":26304,"nodeType":84},{},[26305],{"data":26306,"marks":26307,"value":363,"nodeType":79},{},[],{"metadata":26309,"sys":26312,"fields":26317},{"tags":26310,"concepts":26311},[],[],{"space":26313,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":26315,"publishedVersion":59,"revision":22,"locale":27},{"sys":26314},{"type":12,"linkType":13,"id":14},{"sys":26316},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":26318},{"url":379,"details":26319,"fileName":385,"contentType":386},{"size":381,"image":26320},{"width":383,"height":384},{"sys":26322,"fields":26325},{"id":26323,"createdAt":26324},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":26326,"slug":26327,"articleIntro":-1,"category":26328},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[26329],{"metadata":26330,"sys":26333,"fields":26340},{"tags":26331,"concepts":26332},[],[],{"space":26334,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26336,"publishedVersion":334,"revision":59,"contentType":26338,"locale":27},{"sys":26335},{"type":12,"linkType":13,"id":14},{"sys":26337},{"id":20,"type":12,"linkType":21},{"sys":26339},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26341,"metaTitle":344,"metaDescription":345,"mainTitle":26342,"subtitle":364,"heroImage":26357,"ctaButton":387,"ctaLink":388},[343],{"data":26343,"content":26344,"nodeType":71},{},[26345,26351],{"data":26346,"content":26347,"nodeType":356},{},[26348],{"data":26349,"marks":26350,"value":355,"nodeType":79},{},[],{"data":26352,"content":26353,"nodeType":84},{},[26354],{"data":26355,"marks":26356,"value":363,"nodeType":79},{},[],{"metadata":26358,"sys":26361,"fields":26366},{"tags":26359,"concepts":26360},[],[],{"space":26362,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":26364,"publishedVersion":59,"revision":22,"locale":27},{"sys":26363},{"type":12,"linkType":13,"id":14},{"sys":26365},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":26367},{"url":379,"details":26368,"fileName":385,"contentType":386},{"size":381,"image":26369},{"width":383,"height":384},{"sys":26371,"fields":26374},{"id":26372,"createdAt":26373},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":26375,"slug":26376,"articleIntro":26375,"category":26377},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[26378],{"metadata":26379,"sys":26382,"fields":26389},{"tags":26380,"concepts":26381},[],[],{"space":26383,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26385,"publishedVersion":334,"revision":59,"contentType":26387,"locale":27},{"sys":26384},{"type":12,"linkType":13,"id":14},{"sys":26386},{"id":20,"type":12,"linkType":21},{"sys":26388},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26390,"metaTitle":344,"metaDescription":345,"mainTitle":26391,"subtitle":364,"heroImage":26406,"ctaButton":387,"ctaLink":388},[343],{"data":26392,"content":26393,"nodeType":71},{},[26394,26400],{"data":26395,"content":26396,"nodeType":356},{},[26397],{"data":26398,"marks":26399,"value":355,"nodeType":79},{},[],{"data":26401,"content":26402,"nodeType":84},{},[26403],{"data":26404,"marks":26405,"value":363,"nodeType":79},{},[],{"metadata":26407,"sys":26410,"fields":26415},{"tags":26408,"concepts":26409},[],[],{"space":26411,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":26413,"publishedVersion":59,"revision":22,"locale":27},{"sys":26412},{"type":12,"linkType":13,"id":14},{"sys":26414},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":26416},{"url":379,"details":26417,"fileName":385,"contentType":386},{"size":381,"image":26418},{"width":383,"height":384},{"sys":26420,"fields":26423},{"id":26421,"createdAt":26422},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":26424,"slug":26425,"articleIntro":-1,"category":26426},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[26427],{"metadata":26428,"sys":26431,"fields":26438},{"tags":26429,"concepts":26430},[],[],{"space":26432,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26434,"publishedVersion":334,"revision":59,"contentType":26436,"locale":27},{"sys":26433},{"type":12,"linkType":13,"id":14},{"sys":26435},{"id":20,"type":12,"linkType":21},{"sys":26437},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26439,"metaTitle":344,"metaDescription":345,"mainTitle":26440,"subtitle":364,"heroImage":26455,"ctaButton":387,"ctaLink":388},[343],{"data":26441,"content":26442,"nodeType":71},{},[26443,26449],{"data":26444,"content":26445,"nodeType":356},{},[26446],{"data":26447,"marks":26448,"value":355,"nodeType":79},{},[],{"data":26450,"content":26451,"nodeType":84},{},[26452],{"data":26453,"marks":26454,"value":363,"nodeType":79},{},[],{"metadata":26456,"sys":26459,"fields":26464},{"tags":26457,"concepts":26458},[],[],{"space":26460,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":26462,"publishedVersion":59,"revision":22,"locale":27},{"sys":26461},{"type":12,"linkType":13,"id":14},{"sys":26463},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":26465},{"url":379,"details":26466,"fileName":385,"contentType":386},{"size":381,"image":26467},{"width":383,"height":384},{"sys":26469,"fields":26472},{"id":26470,"createdAt":26471},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":26473,"slug":26474,"articleIntro":-1,"category":26475},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[26476],{"metadata":26477,"sys":26480,"fields":26487},{"tags":26478,"concepts":26479},[],[],{"space":26481,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26483,"publishedVersion":334,"revision":59,"contentType":26485,"locale":27},{"sys":26482},{"type":12,"linkType":13,"id":14},{"sys":26484},{"id":20,"type":12,"linkType":21},{"sys":26486},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26488,"metaTitle":344,"metaDescription":345,"mainTitle":26489,"subtitle":364,"heroImage":26504,"ctaButton":387,"ctaLink":388},[343],{"data":26490,"content":26491,"nodeType":71},{},[26492,26498],{"data":26493,"content":26494,"nodeType":356},{},[26495],{"data":26496,"marks":26497,"value":355,"nodeType":79},{},[],{"data":26499,"content":26500,"nodeType":84},{},[26501],{"data":26502,"marks":26503,"value":363,"nodeType":79},{},[],{"metadata":26505,"sys":26508,"fields":26513},{"tags":26506,"concepts":26507},[],[],{"space":26509,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":26511,"publishedVersion":59,"revision":22,"locale":27},{"sys":26510},{"type":12,"linkType":13,"id":14},{"sys":26512},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":26514},{"url":379,"details":26515,"fileName":385,"contentType":386},{"size":381,"image":26516},{"width":383,"height":384},{"sys":26518,"fields":26521},{"id":26519,"createdAt":26520},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":26522,"slug":26523,"articleIntro":26522,"category":26524},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[26525],{"metadata":26526,"sys":26529,"fields":26536},{"tags":26527,"concepts":26528},[],[],{"space":26530,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26532,"publishedVersion":334,"revision":59,"contentType":26534,"locale":27},{"sys":26531},{"type":12,"linkType":13,"id":14},{"sys":26533},{"id":20,"type":12,"linkType":21},{"sys":26535},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26537,"metaTitle":344,"metaDescription":345,"mainTitle":26538,"subtitle":364,"heroImage":26553,"ctaButton":387,"ctaLink":388},[343],{"data":26539,"content":26540,"nodeType":71},{},[26541,26547],{"data":26542,"content":26543,"nodeType":356},{},[26544],{"data":26545,"marks":26546,"value":355,"nodeType":79},{},[],{"data":26548,"content":26549,"nodeType":84},{},[26550],{"data":26551,"marks":26552,"value":363,"nodeType":79},{},[],{"metadata":26554,"sys":26557,"fields":26562},{"tags":26555,"concepts":26556},[],[],{"space":26558,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":26560,"publishedVersion":59,"revision":22,"locale":27},{"sys":26559},{"type":12,"linkType":13,"id":14},{"sys":26561},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":26563},{"url":379,"details":26564,"fileName":385,"contentType":386},{"size":381,"image":26565},{"width":383,"height":384},{"sys":26567,"fields":26570},{"id":26568,"createdAt":26569},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":26571,"slug":26572,"articleIntro":-1,"category":26573},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[26574],{"metadata":26575,"sys":26578,"fields":26585},{"tags":26576,"concepts":26577},[],[],{"space":26579,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26581,"publishedVersion":334,"revision":59,"contentType":26583,"locale":27},{"sys":26580},{"type":12,"linkType":13,"id":14},{"sys":26582},{"id":20,"type":12,"linkType":21},{"sys":26584},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26586,"metaTitle":344,"metaDescription":345,"mainTitle":26587,"subtitle":364,"heroImage":26602,"ctaButton":387,"ctaLink":388},[343],{"data":26588,"content":26589,"nodeType":71},{},[26590,26596],{"data":26591,"content":26592,"nodeType":356},{},[26593],{"data":26594,"marks":26595,"value":355,"nodeType":79},{},[],{"data":26597,"content":26598,"nodeType":84},{},[26599],{"data":26600,"marks":26601,"value":363,"nodeType":79},{},[],{"metadata":26603,"sys":26606,"fields":26611},{"tags":26604,"concepts":26605},[],[],{"space":26607,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":26609,"publishedVersion":59,"revision":22,"locale":27},{"sys":26608},{"type":12,"linkType":13,"id":14},{"sys":26610},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":26612},{"url":379,"details":26613,"fileName":385,"contentType":386},{"size":381,"image":26614},{"width":383,"height":384},{"sys":26616,"fields":26619},{"id":26617,"createdAt":26618},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":26620,"slug":26621,"articleIntro":26620,"category":26622},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[26623],{"metadata":26624,"sys":26627,"fields":26634},{"tags":26625,"concepts":26626},[],[],{"space":26628,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26630,"publishedVersion":334,"revision":59,"contentType":26632,"locale":27},{"sys":26629},{"type":12,"linkType":13,"id":14},{"sys":26631},{"id":20,"type":12,"linkType":21},{"sys":26633},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26635,"metaTitle":344,"metaDescription":345,"mainTitle":26636,"subtitle":364,"heroImage":26651,"ctaButton":387,"ctaLink":388},[343],{"data":26637,"content":26638,"nodeType":71},{},[26639,26645],{"data":26640,"content":26641,"nodeType":356},{},[26642],{"data":26643,"marks":26644,"value":355,"nodeType":79},{},[],{"data":26646,"content":26647,"nodeType":84},{},[26648],{"data":26649,"marks":26650,"value":363,"nodeType":79},{},[],{"metadata":26652,"sys":26655,"fields":26660},{"tags":26653,"concepts":26654},[],[],{"space":26656,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":26658,"publishedVersion":59,"revision":22,"locale":27},{"sys":26657},{"type":12,"linkType":13,"id":14},{"sys":26659},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":26661},{"url":379,"details":26662,"fileName":385,"contentType":386},{"size":381,"image":26663},{"width":383,"height":384},{"sys":26665,"fields":26668},{"id":26666,"createdAt":26667},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":26669,"slug":26670,"articleIntro":26669,"category":26671},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[26672],{"metadata":26673,"sys":26676,"fields":26683},{"tags":26674,"concepts":26675},[],[],{"space":26677,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26679,"publishedVersion":334,"revision":59,"contentType":26681,"locale":27},{"sys":26678},{"type":12,"linkType":13,"id":14},{"sys":26680},{"id":20,"type":12,"linkType":21},{"sys":26682},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26684,"metaTitle":344,"metaDescription":345,"mainTitle":26685,"subtitle":364,"heroImage":26700,"ctaButton":387,"ctaLink":388},[343],{"data":26686,"content":26687,"nodeType":71},{},[26688,26694],{"data":26689,"content":26690,"nodeType":356},{},[26691],{"data":26692,"marks":26693,"value":355,"nodeType":79},{},[],{"data":26695,"content":26696,"nodeType":84},{},[26697],{"data":26698,"marks":26699,"value":363,"nodeType":79},{},[],{"metadata":26701,"sys":26704,"fields":26709},{"tags":26702,"concepts":26703},[],[],{"space":26705,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":26707,"publishedVersion":59,"revision":22,"locale":27},{"sys":26706},{"type":12,"linkType":13,"id":14},{"sys":26708},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":26710},{"url":379,"details":26711,"fileName":385,"contentType":386},{"size":381,"image":26712},{"width":383,"height":384},{"sys":26714,"fields":26717},{"id":26715,"createdAt":26716},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":26718,"slug":26719,"articleIntro":26718,"category":26720},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[26721],{"metadata":26722,"sys":26725,"fields":26732},{"tags":26723,"concepts":26724},[],[],{"space":26726,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26728,"publishedVersion":334,"revision":59,"contentType":26730,"locale":27},{"sys":26727},{"type":12,"linkType":13,"id":14},{"sys":26729},{"id":20,"type":12,"linkType":21},{"sys":26731},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26733,"metaTitle":344,"metaDescription":345,"mainTitle":26734,"subtitle":364,"heroImage":26749,"ctaButton":387,"ctaLink":388},[343],{"data":26735,"content":26736,"nodeType":71},{},[26737,26743],{"data":26738,"content":26739,"nodeType":356},{},[26740],{"data":26741,"marks":26742,"value":355,"nodeType":79},{},[],{"data":26744,"content":26745,"nodeType":84},{},[26746],{"data":26747,"marks":26748,"value":363,"nodeType":79},{},[],{"metadata":26750,"sys":26753,"fields":26758},{"tags":26751,"concepts":26752},[],[],{"space":26754,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":26756,"publishedVersion":59,"revision":22,"locale":27},{"sys":26755},{"type":12,"linkType":13,"id":14},{"sys":26757},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":26759},{"url":379,"details":26760,"fileName":385,"contentType":386},{"size":381,"image":26761},{"width":383,"height":384},{"sys":26763,"fields":26766},{"id":26764,"createdAt":26765},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":26767,"slug":26768,"articleIntro":26767,"category":26769},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[26770],{"metadata":26771,"sys":26774,"fields":26781},{"tags":26772,"concepts":26773},[],[],{"space":26775,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26777,"publishedVersion":334,"revision":59,"contentType":26779,"locale":27},{"sys":26776},{"type":12,"linkType":13,"id":14},{"sys":26778},{"id":20,"type":12,"linkType":21},{"sys":26780},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26782,"metaTitle":344,"metaDescription":345,"mainTitle":26783,"subtitle":364,"heroImage":26798,"ctaButton":387,"ctaLink":388},[343],{"data":26784,"content":26785,"nodeType":71},{},[26786,26792],{"data":26787,"content":26788,"nodeType":356},{},[26789],{"data":26790,"marks":26791,"value":355,"nodeType":79},{},[],{"data":26793,"content":26794,"nodeType":84},{},[26795],{"data":26796,"marks":26797,"value":363,"nodeType":79},{},[],{"metadata":26799,"sys":26802,"fields":26807},{"tags":26800,"concepts":26801},[],[],{"space":26803,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":26805,"publishedVersion":59,"revision":22,"locale":27},{"sys":26804},{"type":12,"linkType":13,"id":14},{"sys":26806},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":26808},{"url":379,"details":26809,"fileName":385,"contentType":386},{"size":381,"image":26810},{"width":383,"height":384},{"sys":26812,"fields":26815},{"id":26813,"createdAt":26814},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":26816,"slug":26817,"articleIntro":-1,"category":26818},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[26819],{"metadata":26820,"sys":26823,"fields":26830},{"tags":26821,"concepts":26822},[],[],{"space":26824,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26826,"publishedVersion":334,"revision":59,"contentType":26828,"locale":27},{"sys":26825},{"type":12,"linkType":13,"id":14},{"sys":26827},{"id":20,"type":12,"linkType":21},{"sys":26829},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26831,"metaTitle":344,"metaDescription":345,"mainTitle":26832,"subtitle":364,"heroImage":26847,"ctaButton":387,"ctaLink":388},[343],{"data":26833,"content":26834,"nodeType":71},{},[26835,26841],{"data":26836,"content":26837,"nodeType":356},{},[26838],{"data":26839,"marks":26840,"value":355,"nodeType":79},{},[],{"data":26842,"content":26843,"nodeType":84},{},[26844],{"data":26845,"marks":26846,"value":363,"nodeType":79},{},[],{"metadata":26848,"sys":26851,"fields":26856},{"tags":26849,"concepts":26850},[],[],{"space":26852,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":26854,"publishedVersion":59,"revision":22,"locale":27},{"sys":26853},{"type":12,"linkType":13,"id":14},{"sys":26855},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":26857},{"url":379,"details":26858,"fileName":385,"contentType":386},{"size":381,"image":26859},{"width":383,"height":384},{"sys":26861,"fields":26864},{"id":26862,"createdAt":26863},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":26865,"slug":26866,"articleIntro":26865,"category":26867},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[26868],{"metadata":26869,"sys":26872,"fields":26879},{"tags":26870,"concepts":26871},[],[],{"space":26873,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26875,"publishedVersion":334,"revision":59,"contentType":26877,"locale":27},{"sys":26874},{"type":12,"linkType":13,"id":14},{"sys":26876},{"id":20,"type":12,"linkType":21},{"sys":26878},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26880,"metaTitle":344,"metaDescription":345,"mainTitle":26881,"subtitle":364,"heroImage":26896,"ctaButton":387,"ctaLink":388},[343],{"data":26882,"content":26883,"nodeType":71},{},[26884,26890],{"data":26885,"content":26886,"nodeType":356},{},[26887],{"data":26888,"marks":26889,"value":355,"nodeType":79},{},[],{"data":26891,"content":26892,"nodeType":84},{},[26893],{"data":26894,"marks":26895,"value":363,"nodeType":79},{},[],{"metadata":26897,"sys":26900,"fields":26905},{"tags":26898,"concepts":26899},[],[],{"space":26901,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":26903,"publishedVersion":59,"revision":22,"locale":27},{"sys":26902},{"type":12,"linkType":13,"id":14},{"sys":26904},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":26906},{"url":379,"details":26907,"fileName":385,"contentType":386},{"size":381,"image":26908},{"width":383,"height":384},{"sys":26910,"fields":26913},{"id":26911,"createdAt":26912},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":26914,"slug":26915,"articleIntro":-1,"category":26916},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[26917],{"metadata":26918,"sys":26921,"fields":26928},{"tags":26919,"concepts":26920},[],[],{"space":26922,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26924,"publishedVersion":334,"revision":59,"contentType":26926,"locale":27},{"sys":26923},{"type":12,"linkType":13,"id":14},{"sys":26925},{"id":20,"type":12,"linkType":21},{"sys":26927},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26929,"metaTitle":344,"metaDescription":345,"mainTitle":26930,"subtitle":364,"heroImage":26945,"ctaButton":387,"ctaLink":388},[343],{"data":26931,"content":26932,"nodeType":71},{},[26933,26939],{"data":26934,"content":26935,"nodeType":356},{},[26936],{"data":26937,"marks":26938,"value":355,"nodeType":79},{},[],{"data":26940,"content":26941,"nodeType":84},{},[26942],{"data":26943,"marks":26944,"value":363,"nodeType":79},{},[],{"metadata":26946,"sys":26949,"fields":26954},{"tags":26947,"concepts":26948},[],[],{"space":26950,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":26952,"publishedVersion":59,"revision":22,"locale":27},{"sys":26951},{"type":12,"linkType":13,"id":14},{"sys":26953},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":26955},{"url":379,"details":26956,"fileName":385,"contentType":386},{"size":381,"image":26957},{"width":383,"height":384},{"sys":26959,"fields":26962},{"id":26960,"createdAt":26961},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":26963,"slug":26964,"articleIntro":26963,"category":26965},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[26966],{"metadata":26967,"sys":26970,"fields":26977},{"tags":26968,"concepts":26969},[],[],{"space":26971,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":26973,"publishedVersion":334,"revision":59,"contentType":26975,"locale":27},{"sys":26972},{"type":12,"linkType":13,"id":14},{"sys":26974},{"id":20,"type":12,"linkType":21},{"sys":26976},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":26978,"metaTitle":344,"metaDescription":345,"mainTitle":26979,"subtitle":364,"heroImage":26994,"ctaButton":387,"ctaLink":388},[343],{"data":26980,"content":26981,"nodeType":71},{},[26982,26988],{"data":26983,"content":26984,"nodeType":356},{},[26985],{"data":26986,"marks":26987,"value":355,"nodeType":79},{},[],{"data":26989,"content":26990,"nodeType":84},{},[26991],{"data":26992,"marks":26993,"value":363,"nodeType":79},{},[],{"metadata":26995,"sys":26998,"fields":27003},{"tags":26996,"concepts":26997},[],[],{"space":26999,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":27001,"publishedVersion":59,"revision":22,"locale":27},{"sys":27000},{"type":12,"linkType":13,"id":14},{"sys":27002},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":27004},{"url":379,"details":27005,"fileName":385,"contentType":386},{"size":381,"image":27006},{"width":383,"height":384},{"sys":27008,"fields":27011},{"id":27009,"createdAt":27010},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":27012,"slug":27013,"articleIntro":27012,"category":27014},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[27015],{"metadata":27016,"sys":27019,"fields":27026},{"tags":27017,"concepts":27018},[],[],{"space":27020,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":27022,"publishedVersion":334,"revision":59,"contentType":27024,"locale":27},{"sys":27021},{"type":12,"linkType":13,"id":14},{"sys":27023},{"id":20,"type":12,"linkType":21},{"sys":27025},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":27027,"metaTitle":344,"metaDescription":345,"mainTitle":27028,"subtitle":364,"heroImage":27043,"ctaButton":387,"ctaLink":388},[343],{"data":27029,"content":27030,"nodeType":71},{},[27031,27037],{"data":27032,"content":27033,"nodeType":356},{},[27034],{"data":27035,"marks":27036,"value":355,"nodeType":79},{},[],{"data":27038,"content":27039,"nodeType":84},{},[27040],{"data":27041,"marks":27042,"value":363,"nodeType":79},{},[],{"metadata":27044,"sys":27047,"fields":27052},{"tags":27045,"concepts":27046},[],[],{"space":27048,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":27050,"publishedVersion":59,"revision":22,"locale":27},{"sys":27049},{"type":12,"linkType":13,"id":14},{"sys":27051},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":27053},{"url":379,"details":27054,"fileName":385,"contentType":386},{"size":381,"image":27055},{"width":383,"height":384},{"sys":27057,"fields":27060},{"id":27058,"createdAt":27059},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":27061,"slug":27062,"articleIntro":27061,"category":27063},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[27064],{"metadata":27065,"sys":27068,"fields":27075},{"tags":27066,"concepts":27067},[],[],{"space":27069,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":27071,"publishedVersion":334,"revision":59,"contentType":27073,"locale":27},{"sys":27070},{"type":12,"linkType":13,"id":14},{"sys":27072},{"id":20,"type":12,"linkType":21},{"sys":27074},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":27076,"metaTitle":344,"metaDescription":345,"mainTitle":27077,"subtitle":364,"heroImage":27092,"ctaButton":387,"ctaLink":388},[343],{"data":27078,"content":27079,"nodeType":71},{},[27080,27086],{"data":27081,"content":27082,"nodeType":356},{},[27083],{"data":27084,"marks":27085,"value":355,"nodeType":79},{},[],{"data":27087,"content":27088,"nodeType":84},{},[27089],{"data":27090,"marks":27091,"value":363,"nodeType":79},{},[],{"metadata":27093,"sys":27096,"fields":27101},{"tags":27094,"concepts":27095},[],[],{"space":27097,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":27099,"publishedVersion":59,"revision":22,"locale":27},{"sys":27098},{"type":12,"linkType":13,"id":14},{"sys":27100},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":27102},{"url":379,"details":27103,"fileName":385,"contentType":386},{"size":381,"image":27104},{"width":383,"height":384},{"sys":27106,"fields":27109},{"id":27107,"createdAt":27108},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":27110,"slug":27111,"articleIntro":-1,"category":27112},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[27113],{"metadata":27114,"sys":27117,"fields":27124},{"tags":27115,"concepts":27116},[],[],{"space":27118,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":27120,"publishedVersion":334,"revision":59,"contentType":27122,"locale":27},{"sys":27119},{"type":12,"linkType":13,"id":14},{"sys":27121},{"id":20,"type":12,"linkType":21},{"sys":27123},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":27125,"metaTitle":344,"metaDescription":345,"mainTitle":27126,"subtitle":364,"heroImage":27141,"ctaButton":387,"ctaLink":388},[343],{"data":27127,"content":27128,"nodeType":71},{},[27129,27135],{"data":27130,"content":27131,"nodeType":356},{},[27132],{"data":27133,"marks":27134,"value":355,"nodeType":79},{},[],{"data":27136,"content":27137,"nodeType":84},{},[27138],{"data":27139,"marks":27140,"value":363,"nodeType":79},{},[],{"metadata":27142,"sys":27145,"fields":27150},{"tags":27143,"concepts":27144},[],[],{"space":27146,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":27148,"publishedVersion":59,"revision":22,"locale":27},{"sys":27147},{"type":12,"linkType":13,"id":14},{"sys":27149},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":27151},{"url":379,"details":27152,"fileName":385,"contentType":386},{"size":381,"image":27153},{"width":383,"height":384},{"sys":27155,"fields":27158},{"id":27156,"createdAt":27157},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":27159,"slug":27160,"articleIntro":27159,"category":27161},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[27162],{"metadata":27163,"sys":27166,"fields":27173},{"tags":27164,"concepts":27165},[],[],{"space":27167,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":27169,"publishedVersion":334,"revision":59,"contentType":27171,"locale":27},{"sys":27168},{"type":12,"linkType":13,"id":14},{"sys":27170},{"id":20,"type":12,"linkType":21},{"sys":27172},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":27174,"metaTitle":344,"metaDescription":345,"mainTitle":27175,"subtitle":364,"heroImage":27190,"ctaButton":387,"ctaLink":388},[343],{"data":27176,"content":27177,"nodeType":71},{},[27178,27184],{"data":27179,"content":27180,"nodeType":356},{},[27181],{"data":27182,"marks":27183,"value":355,"nodeType":79},{},[],{"data":27185,"content":27186,"nodeType":84},{},[27187],{"data":27188,"marks":27189,"value":363,"nodeType":79},{},[],{"metadata":27191,"sys":27194,"fields":27199},{"tags":27192,"concepts":27193},[],[],{"space":27195,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":27197,"publishedVersion":59,"revision":22,"locale":27},{"sys":27196},{"type":12,"linkType":13,"id":14},{"sys":27198},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":27200},{"url":379,"details":27201,"fileName":385,"contentType":386},{"size":381,"image":27202},{"width":383,"height":384},{"sys":27204,"fields":27207},{"id":27205,"createdAt":27206},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":27208,"slug":27209,"articleIntro":27208,"category":27210},"426 - Personnel - Dépôts","compte-426-personnel-depots",[27211],{"metadata":27212,"sys":27215,"fields":27222},{"tags":27213,"concepts":27214},[],[],{"space":27216,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":27218,"publishedVersion":334,"revision":59,"contentType":27220,"locale":27},{"sys":27217},{"type":12,"linkType":13,"id":14},{"sys":27219},{"id":20,"type":12,"linkType":21},{"sys":27221},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":27223,"metaTitle":344,"metaDescription":345,"mainTitle":27224,"subtitle":364,"heroImage":27239,"ctaButton":387,"ctaLink":388},[343],{"data":27225,"content":27226,"nodeType":71},{},[27227,27233],{"data":27228,"content":27229,"nodeType":356},{},[27230],{"data":27231,"marks":27232,"value":355,"nodeType":79},{},[],{"data":27234,"content":27235,"nodeType":84},{},[27236],{"data":27237,"marks":27238,"value":363,"nodeType":79},{},[],{"metadata":27240,"sys":27243,"fields":27248},{"tags":27241,"concepts":27242},[],[],{"space":27244,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":27246,"publishedVersion":59,"revision":22,"locale":27},{"sys":27245},{"type":12,"linkType":13,"id":14},{"sys":27247},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":27249},{"url":379,"details":27250,"fileName":385,"contentType":386},{"size":381,"image":27251},{"width":383,"height":384},{"sys":27253,"fields":27256},{"id":27254,"createdAt":27255},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":27257,"slug":27258,"articleIntro":-1,"category":27259},"Compte 6257 - Réceptions","compte-6257-receptions",[27260],{"metadata":27261,"sys":27264,"fields":27271},{"tags":27262,"concepts":27263},[],[],{"space":27265,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":27267,"publishedVersion":334,"revision":59,"contentType":27269,"locale":27},{"sys":27266},{"type":12,"linkType":13,"id":14},{"sys":27268},{"id":20,"type":12,"linkType":21},{"sys":27270},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":27272,"metaTitle":344,"metaDescription":345,"mainTitle":27273,"subtitle":364,"heroImage":27288,"ctaButton":387,"ctaLink":388},[343],{"data":27274,"content":27275,"nodeType":71},{},[27276,27282],{"data":27277,"content":27278,"nodeType":356},{},[27279],{"data":27280,"marks":27281,"value":355,"nodeType":79},{},[],{"data":27283,"content":27284,"nodeType":84},{},[27285],{"data":27286,"marks":27287,"value":363,"nodeType":79},{},[],{"metadata":27289,"sys":27292,"fields":27297},{"tags":27290,"concepts":27291},[],[],{"space":27293,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":27295,"publishedVersion":59,"revision":22,"locale":27},{"sys":27294},{"type":12,"linkType":13,"id":14},{"sys":27296},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":27298},{"url":379,"details":27299,"fileName":385,"contentType":386},{"size":381,"image":27300},{"width":383,"height":384},{"sys":27302,"fields":27305},{"id":27303,"createdAt":27304},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":27306,"slug":27307,"articleIntro":27306,"category":27308},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[27309],{"metadata":27310,"sys":27313,"fields":27320},{"tags":27311,"concepts":27312},[],[],{"space":27314,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":27316,"publishedVersion":334,"revision":59,"contentType":27318,"locale":27},{"sys":27315},{"type":12,"linkType":13,"id":14},{"sys":27317},{"id":20,"type":12,"linkType":21},{"sys":27319},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":27321,"metaTitle":344,"metaDescription":345,"mainTitle":27322,"subtitle":364,"heroImage":27337,"ctaButton":387,"ctaLink":388},[343],{"data":27323,"content":27324,"nodeType":71},{},[27325,27331],{"data":27326,"content":27327,"nodeType":356},{},[27328],{"data":27329,"marks":27330,"value":355,"nodeType":79},{},[],{"data":27332,"content":27333,"nodeType":84},{},[27334],{"data":27335,"marks":27336,"value":363,"nodeType":79},{},[],{"metadata":27338,"sys":27341,"fields":27346},{"tags":27339,"concepts":27340},[],[],{"space":27342,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":27344,"publishedVersion":59,"revision":22,"locale":27},{"sys":27343},{"type":12,"linkType":13,"id":14},{"sys":27345},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":27347},{"url":379,"details":27348,"fileName":385,"contentType":386},{"size":381,"image":27349},{"width":383,"height":384},{"sys":27351,"fields":27354},{"id":27352,"createdAt":27353},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":27355,"slug":27356,"articleIntro":-1,"category":27357},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[27358],{"metadata":27359,"sys":27362,"fields":27369},{"tags":27360,"concepts":27361},[],[],{"space":27363,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":27365,"publishedVersion":334,"revision":59,"contentType":27367,"locale":27},{"sys":27364},{"type":12,"linkType":13,"id":14},{"sys":27366},{"id":20,"type":12,"linkType":21},{"sys":27368},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":27370,"metaTitle":344,"metaDescription":345,"mainTitle":27371,"subtitle":364,"heroImage":27386,"ctaButton":387,"ctaLink":388},[343],{"data":27372,"content":27373,"nodeType":71},{},[27374,27380],{"data":27375,"content":27376,"nodeType":356},{},[27377],{"data":27378,"marks":27379,"value":355,"nodeType":79},{},[],{"data":27381,"content":27382,"nodeType":84},{},[27383],{"data":27384,"marks":27385,"value":363,"nodeType":79},{},[],{"metadata":27387,"sys":27390,"fields":27395},{"tags":27388,"concepts":27389},[],[],{"space":27391,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":27393,"publishedVersion":59,"revision":22,"locale":27},{"sys":27392},{"type":12,"linkType":13,"id":14},{"sys":27394},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":27396},{"url":379,"details":27397,"fileName":385,"contentType":386},{"size":381,"image":27398},{"width":383,"height":384},{"sys":27400,"fields":27403},{"id":27401,"createdAt":27402},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":27404,"slug":27405,"articleIntro":27404,"category":27406},"6248 - Divers","compte-6248-divers",[27407],{"metadata":27408,"sys":27411,"fields":27418},{"tags":27409,"concepts":27410},[],[],{"space":27412,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":27414,"publishedVersion":334,"revision":59,"contentType":27416,"locale":27},{"sys":27413},{"type":12,"linkType":13,"id":14},{"sys":27415},{"id":20,"type":12,"linkType":21},{"sys":27417},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":27419,"metaTitle":344,"metaDescription":345,"mainTitle":27420,"subtitle":364,"heroImage":27435,"ctaButton":387,"ctaLink":388},[343],{"data":27421,"content":27422,"nodeType":71},{},[27423,27429],{"data":27424,"content":27425,"nodeType":356},{},[27426],{"data":27427,"marks":27428,"value":355,"nodeType":79},{},[],{"data":27430,"content":27431,"nodeType":84},{},[27432],{"data":27433,"marks":27434,"value":363,"nodeType":79},{},[],{"metadata":27436,"sys":27439,"fields":27444},{"tags":27437,"concepts":27438},[],[],{"space":27440,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":27442,"publishedVersion":59,"revision":22,"locale":27},{"sys":27441},{"type":12,"linkType":13,"id":14},{"sys":27443},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":27445},{"url":379,"details":27446,"fileName":385,"contentType":386},{"size":381,"image":27447},{"width":383,"height":384},{"sys":27449,"fields":27452},{"id":27450,"createdAt":27451},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":27453,"slug":27454,"articleIntro":27453,"category":27455},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[27456],{"metadata":27457,"sys":27460,"fields":27467},{"tags":27458,"concepts":27459},[],[],{"space":27461,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":27463,"publishedVersion":334,"revision":59,"contentType":27465,"locale":27},{"sys":27462},{"type":12,"linkType":13,"id":14},{"sys":27464},{"id":20,"type":12,"linkType":21},{"sys":27466},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":27468,"metaTitle":344,"metaDescription":345,"mainTitle":27469,"subtitle":364,"heroImage":27484,"ctaButton":387,"ctaLink":388},[343],{"data":27470,"content":27471,"nodeType":71},{},[27472,27478],{"data":27473,"content":27474,"nodeType":356},{},[27475],{"data":27476,"marks":27477,"value":355,"nodeType":79},{},[],{"data":27479,"content":27480,"nodeType":84},{},[27481],{"data":27482,"marks":27483,"value":363,"nodeType":79},{},[],{"metadata":27485,"sys":27488,"fields":27493},{"tags":27486,"concepts":27487},[],[],{"space":27489,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":27491,"publishedVersion":59,"revision":22,"locale":27},{"sys":27490},{"type":12,"linkType":13,"id":14},{"sys":27492},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":27494},{"url":379,"details":27495,"fileName":385,"contentType":386},{"size":381,"image":27496},{"width":383,"height":384},{"sys":27498,"fields":27501},{"id":27499,"createdAt":27500},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":27502,"slug":27503,"articleIntro":27502,"category":27504},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[27505],{"metadata":27506,"sys":27509,"fields":27516},{"tags":27507,"concepts":27508},[],[],{"space":27510,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":27512,"publishedVersion":334,"revision":59,"contentType":27514,"locale":27},{"sys":27511},{"type":12,"linkType":13,"id":14},{"sys":27513},{"id":20,"type":12,"linkType":21},{"sys":27515},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":27517,"metaTitle":344,"metaDescription":345,"mainTitle":27518,"subtitle":364,"heroImage":27533,"ctaButton":387,"ctaLink":388},[343],{"data":27519,"content":27520,"nodeType":71},{},[27521,27527],{"data":27522,"content":27523,"nodeType":356},{},[27524],{"data":27525,"marks":27526,"value":355,"nodeType":79},{},[],{"data":27528,"content":27529,"nodeType":84},{},[27530],{"data":27531,"marks":27532,"value":363,"nodeType":79},{},[],{"metadata":27534,"sys":27537,"fields":27542},{"tags":27535,"concepts":27536},[],[],{"space":27538,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":27540,"publishedVersion":59,"revision":22,"locale":27},{"sys":27539},{"type":12,"linkType":13,"id":14},{"sys":27541},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":27543},{"url":379,"details":27544,"fileName":385,"contentType":386},{"size":381,"image":27545},{"width":383,"height":384},{"sys":27547,"fields":27550},{"id":27548,"createdAt":27549},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":27551,"slug":27552,"articleIntro":27551,"category":27553},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[27554],{"metadata":27555,"sys":27558,"fields":27565},{"tags":27556,"concepts":27557},[],[],{"space":27559,"id":329,"type":16,"createdAt":330,"updatedAt":331,"environment":27561,"publishedVersion":334,"revision":59,"contentType":27563,"locale":27},{"sys":27560},{"type":12,"linkType":13,"id":14},{"sys":27562},{"id":20,"type":12,"linkType":21},{"sys":27564},{"type":12,"linkType":25,"id":337},{"contentfulName":339,"modelCategoryName":340,"slug":341,"contentTypeSlug":27566,"metaTitle":344,"metaDescription":345,"mainTitle":27567,"subtitle":364,"heroImage":27582,"ctaButton":387,"ctaLink":388},[343],{"data":27568,"content":27569,"nodeType":71},{},[27570,27576],{"data":27571,"content":27572,"nodeType":356},{},[27573],{"data":27574,"marks":27575,"value":355,"nodeType":79},{},[],{"data":27577,"content":27578,"nodeType":84},{},[27579],{"data":27580,"marks":27581,"value":363,"nodeType":79},{},[],{"metadata":27583,"sys":27586,"fields":27591},{"tags":27584,"concepts":27585},[],[],{"space":27587,"id":372,"type":55,"createdAt":373,"updatedAt":373,"environment":27589,"publishedVersion":59,"revision":22,"locale":27},{"sys":27588},{"type":12,"linkType":13,"id":14},{"sys":27590},{"id":20,"type":12,"linkType":21},{"title":377,"description":363,"file":27592},{"url":379,"details":27593,"fileName":385,"contentType":386},{"size":381,"image":27594},{"width":383,"height":384},1780085296598]